Journal of Baghdad College of Economic sciences University

This research aimed to analyze the relationship and impact between corporate social responsibility (CSR) practices and the achievement of competitive advantage in government banks. The research problem stemmed from the knowledge and practical gap regarding the extent to which these banks perceive the strategic role of CSR as an approach to enhance their competitive capabilities in a changing business environment. The research adopted a descriptive-analytical methodology. Primary data were collected through a questionnaire specifically designed to measure the study’s variable. The questionnaire was distributed to a purposive sample of (40) employees and administrators in three government Banks in Al-Anbar Governorate (Rafidain bank, Al-Rasheed Bank, and the Agricultural Bank). Data were analyzed using the IBM SPSS Statistics Version 20 software package. Corporate Social Responsibility was measured through four main dimensions: economic, legal, humanitarian, and ethical. Competitive Advantage was measured through three dimensions: cost, quality, and differentiation. Statistical analysis tools employed included descriptive statistics (mean, standard deviation), spearman’s correlation coefficient, and multiple linear regression. The statistics analysis result revealed the following: spearman's correlation result indicated a strong, positive, and statistically significant relationship between all dimensions of CSR and the indicators of competitive advantage. The overall correlation coefficient between the two main variables reached (0.606), which is statistically significant. Multiple regression analysis showed a statistically significant impact of CSR (with its four dimensions combined) on achieving competitive advantage. The coefficient of determination (R2) indicates that CSR variables explain (62.5%) of the variance in competitive advantage among the studied banks. The research concludes that the result suggests the research hypotheses, confirming that banks adoption of CSR practices positively and effectively contribute to building and enhancing their competitive advantage. This calls for the necessary of integrating this variable CSR into their policies and management to ensure sustainability and market superiority.

This study aims to examine the role of entrepreneurial leadership in achieving strategic commitment, by analyzing the opinions of a sample of managers working in the Iraqi Ministry of Culture, Tourism, and Antiquities. The importance of the study lies in the efforts of government institutions to adopt innovative leadership practices that ensure the achievement of their strategic objectives and enhance their competitiveness in a dynamic, changing environment. The study used a descriptive analytical approach, where data was collected from a random sample of (59) managers using a questionnaire specifically designed for this purpose. The data was analyzed using the statistical analysis program SPSS V.26. The results showed a statistically significant relationship between entrepreneurial leadership and its dimensions and strategic commitment. It was found that leaders who adopt leadership styles based on innovation, strategic risk-taking, and proactiveness contribute significantly to enhancing their organizations' strategic commitment. The study also revealed that entrepreneurial leadership positively impacts the development of a clear vision for the organization, employee motivation, and effective organizational adaptation. The study recommends that the Ministry of Culture, Tourism, and Antiquities adopt an entrepreneurial leadership approach by developing training programs for leaders and promoting a culture of innovation and strategic decision-making, which contributes to achieving long-term institutional goals. It also suggests conducting future studies to examine the impact of entrepreneurial leadership in other government sectors, enhancing our understanding of its dynamics in different contexts.

he current research paper seeks how predictive marketing can achieve market superiority, and how to employ this a new concept to improve marketing performance. So, it adopts predictive marketing as an independent variable with its dimensions: data analysis, marketing strategies, and the use of artificial intelligence. Market superiority was adopted as the dependent variable with its dimensions: improving customer satisfaction, expanding market share, and enhancing competitive capability. This study relied on a descriptive quantitative methodology to test research hypothesizes. The results obtained from a structured questionnaire distributed to marketing employees in commercial companies operating in the tire trade sector in Babylon. The research sought to address the problem of the role of predictive marketing in achieving market superiority for tire trading companies in Babylon. The designed questionnaire was distributed to employees working in marketing for commercial companies operating in Babylon tires to answer the research problem represented in the role of predictive marketing in achieving market superiority for Babylon car tire trading companies. The number of responses to the questionnaire reached 134 employees in the tire trading sector. SPSS (version 26) and Microsoft Excel were used to conduct various tests, including simple regression analysis, central tendency indicators, and dispersion measures. The findings revealed that predictive marketing is a fundamental element in improving market performance, as it recorded the highest levels of acceptance and consistency among respondents, indicating a growing awareness of its importance in shaping effective marketing strategies. Furthermore, statistical tests confirmed a significant and positive impact of predictive marketing on market superiority, reinforcing its role in enabling companies to achieve a sustainable competitive advantage.

The research aims to evaluate the impact of strategic decisions on organizational commitment by examining key indicators related to human, administrative, financial, and cultural dimensions. This reserach investigates the relationship between strategic decisions and organizational commitment at the Technical Institute of Administration – Middle Technical University. Strategic decisions are regarded as a model that enables the organization to achieve its objectives and allocate its resources efficiently, while organizational commitment refers to the degree of employees’ engagement and sense of belonging to the work environment, including their emotional, sustained, and ethical dedication to the organization. The descriptive-analytical approach was employed through a questionnaire administered to a group of faculty members. Data were analyzed using SPSS (V 26), applying arithmetic means, correlation coefficients, and regression analysis. The findings indicated a clear positive impact of strategic decisions on organizational commitment. The research calls for enhancing faculty involvement in decision-making, strengthening communication and leadership channels to improve organizational effectiveness, and fostering higher levels of interaction and sense of belonging among academic staff.

This study examines the economic importance of the Eurasian integration experience within the framework of the Eurasian Economic Union (EAEU), by analyzing the economic, human, and natural potentials of its member states and their role in promoting economic growth and trade stability. The study highlights the economic advantages of integration, particularly market expansion, increased intra-union trade, improved efficiency of resource allocation, and investment attraction. It also discusses the main challenges facing Eurasian integration, such as differences in economic structures, varying levels of development, and exposure to geopolitical changes. The study concludes that the Eurasian integration experience represents a promising economic model for enhancing regional cooperation, despite the challenges that require more effective coordination policies to ensure sustainability.

This research aims to measure and analyze the impact of human capital on the economic growth of selected (Middle East and North Africa-MENA) countries. The research covered the period (1990-2021) for (12) countries located in (MENA) region, namely (Iraq, Jordan, Algeria, Tunisia, Egypt, Turkey, Iran, Saudi Arabia, Bahrain, Kuwait, Libya, Qatar). The dependent variable is (average per capita income) which is measured in purchasing power parity, while the independent variables include: (percentage of employment from population, average years of schooling, the percentage of oil revenue from GDP, consumer price index as inflation variable, percentage of imports from GDP. By using (Balanced Panel) data the number of observations will be (12×33=396), and 6he base data was collected from official publications from the World Bank data set, to analyze and measuring, the regression model, the results of this research show that there is a trend in short-term local policies towards long-term stability through the emergence of a significant error correction coefficient (Error Correction - EC).
The results show that an increase in the stock of human capital in Arab countries in general leads to an increase in the growth rate of per capita GDP, and a rise in the inflation rate leads to a decrease in economic growth rates. The short-term correction speed between the variables for the MENA data is about (0.368/1=2.717), which is about one and a half years

The global economy has undergone major transformations in recent decades as a result of rapid technological developments and innovations. Innovation is a key factor contributing to economic growth and sustainability. It plays a fundamental and pivotal role in improving productivity and enhancing the economic competitiveness of both developed and developing countries through a range of impact channels. Innovation indicators reflect countries' ability to produce and apply knowledge to improve economic performance.
The study aims to analyze the relationship between innovation and economic growth through a set of influence channels, as well as to demonstrate the impact of innovation through its indicators (spending on research and development, advanced technology exports, number of patents, number of trademarks, as well as the population aged 15-64 years) and its repercussions in influencing economic growth, in addition to clarifying how these variables affect European countries These countries are (Estonia, Iceland, Italy, Spain, Finland, Sweden, and Germany), and for the extended period (2007-2022). The method of (merging time series data and cross-sectional data) or what is known as the panel data model was adopted, and it was implemented using the program (Eviews.12).
As for the research hypothesis, the descriptive analytical approach was relied upon to study the economic and innovation indicators, in addition to the quantitative approach to measure the impact of innovation on the economic growth of European and Asian countries for the period (2007 - 2022) based on the long-term relationship using the (Seemingly Unrelated Regression Models) technique.
A number of conclusions were reached, the most important of which is that there is a long-term relationship between global innovation indicators and economic growth in European countries. Spending on research and development was the factor that had the greatest positive and significant impact on economic growth, indicating an upward trend in some countries' support for local innovation.

The research aims to identify the literature of the economic theory of foreign direct investment and the factors affecting it, and to identify the economic relationships between the variables in the analytical aspect, and to measure the relationship between the study variables quantitatively based on economic measurement tools through transaction values and other statistics. The study was based on the hypothesis that there is a significant and varied relationship between the study variables and economic growth, in addition to the existence of short- and long-term equilibrium relationships between the study variables under investigation. The results showed that foreign direct investment has a direct and significant effect on economic growth in the long term, and this is consistent with economic theory, and government spending has a positive, direct and significant effect on the economic growth rate in the long term, and this is consistent with economic theory, and government spending had no effect in the short term, and that the foreign exchange rate has a negative and significant effect in both terms if the effect of the foreign exchange rate increases the country's ability to compete to increase exports and stimulate the gross domestic product, and this is not consistent with economic logic

This study aims to measure the optimal tax burden in Iraq as a case study. It highlights the unique challenges facing Iraq, such as its heavy reliance on oil revenues, tax evasion, and weak tax collection systems, which complicate achieving the optimal tax burden.
The study adopts an analytical-metric approach, examining the concepts of tax burden and tax performance through independent variables related to the tax burden, such as tax capacity and tax pressure. The study presents policy recommendations on how to reform the tax system in Iraq to improve its efficiency and increase government revenues without negatively impacting economic growth. It also emphasizes the importance of improving tax collection and reducing tax evasion.

The study aims to identify the nature of foreign aid and economic performance through economic literature based on economic theory, and to explore the theoretical relationship between them by analyzing the reality of data for the sample countries. In addition to measuring and analyzing the impact of foreign aid on the economic performance of selected countries, according to the standard quantitative method, while the main hypothesis stated that there is a positive impact of foreign aid to the selected countries, such as grants and soft loans, on the economic performance of developing countries, as it is expected that an increase in the volume of this Aid to improve living conditions and develop economic structures, which contributes to stimulating investments, Reducing unemployment rates, thus, this positive effect enhances development and growth efforts, thus enhancing economic performance rates. The Eviews12 software package was used to test the relationship of foreign aid as an explanatory variable in addition to other variables (inflation rate - government spending - tax revenues - budget deficit). In economic performance as a dependent variable represented by (general budget deficit as a percentage of GDP - inflation rate) using the ARDL model, the study reached the most important results related to the basic variable of the study, as it was shown that foreign aid has a negative and significant impact in both the short and long terms on the budget deficit, in When the effect of foreign aid on inflation rates varied between negative and positive.

This study aims to measure and employ the functional relationships between monetary and fiscal policy variables, and to demonstrate their impact on monetary stability in Iraq over the short and long term, covering the period (1990–2023). The study focuses on analyzing the relationship between monetary and fiscal policy tools and their impact on monetary stability, by employing open market operations, the rediscount rate, reserve requirements, the real exchange rate, public spending, and public revenues as independent variables that influence monetary stability as a dependent variable. The study adopted two research approaches: the first is a descriptive approach, which addresses the theoretical framework and reference presentation to clarify the nature of the relationship and interaction between monetary and fiscal policies. The second approach is the quantitative (standard) approach, as an economic model was built based on the studied theoretical foundations, and reinforced by previous studies, with the application of appropriate economic tests using the autoregressive distributed lag (ARDL) model, with the help of the statistical software package EViews 12

Tax policy is one of the effective tools used by countries to encourage investment at the local level, providing a framework for investors. Therefore, the aim of this research is to shed light on the impact of tax policies on local investment decisions by investors in the industrial sector in Baghdad Governorate. This research relies on a descriptive and analytical approach, in addition to a field approach This is to achieve a comprehensive understanding of the impact of tax policies on local investment decisions in the industrial sector in Baghdad Governorate. The research found that there is an average level of tax policies with a value of 3.21 and a standard deviation of 0.89, and an average level for each of (imposed tax rates, tax incentives, and clarity of tax policies There is a statistically significant inverse effect of the tax rates imposed on the investment decisions of investors in the industrial sector in Baghdad Governorate at 0.05. It was found that every time the level of tax rates imposed increased by 1%, the level of investors’ decisions in the industrial sector in Baghdad Governorate decreased by 0.675% Through this research, we recommend amending the tax structure to better suit the circumstances of investors in the industrial sector.

This research seeks to clarify the extent to which modern management accounting methods contribute to supporting strategic decision-making within the banking sector, through an applied study conducted on banks operating in Baghdad (Rafidain Bank). The study focuses on reviewing the most prominent contemporary management accounting methods that can be employed in financial institutions, with the aim of revealing their impact on rationalizing strategic decisions and enhancing institutional reform efforts in Baghdad's commercial banks.
The research relied on a descriptive-analytical approach to data analysis and hypothesis testing. A special questionnaire was designed to collect the necessary information from the study sample. The results indicated a tangible impact of modern management accounting methods in enhancing performance at the administrative, financial, and functional levels, effectively contributing to comprehensive reform processes within the banking sector. The analysis results also demonstrated a significant administrative awareness of the importance of applying these methods and their positive role in improving the efficiency of banking performance and developing the administrative and financial systems of banks

As global sustainability concerns grow, integrating environmentally responsible practices into software engineering has become essential. This paper introduces GreenDev, a novel model that embeds energy-aware principles across the software development lifecycle—spanning design, coding, CI/CD, and runtime operations. GreenDev enables developers to evaluate and optimise their code based on real-time energy metrics, maintainability scores, and performance impact, using lightweight profiling, static analysis, and intelligent feedback systems. Comprehensive evaluations across four scenarios demonstrate that GreenDev reduces total energy consumption by up to 17.7%, improves API latency and builds time, enhances maintainability by 10.7%, and increases developer productivity. It uniquely integrates sustainability enforcement into CI/CD pipelines while maintaining development speed and quality. With minimal learning curve and seamless integration into modern toolchains, GreenDev offers a scalable path toward sustainable-by-design software engineering. This work positions GreenDev as a practical and impactful model that bridges software innovation and environmental responsibility—reshaping development culture toward a greener, more efficient digital future.

The research aims to identify the nature of renewable energy and environmental pollution and clarify the relationship between them, as well as to measure and analyze the impact of renewable energy consumption on environmental pollution, expressed as per capita carbon dioxide (CO2) emissions for a selected group of Asian countries, including (Japan, Thailand, Malaysia, and China), which were selected according to the highest environmental performance index over a period of (33) years, from (1990-2022). To prove the research hypothesis, the descriptive analytical approach was employed, supported by statistical data, figures, and graphs, and the quantitative approach based on panel model analysis, or what is known as the dynamic coupled data method, using the PMG estimators using the Autoregressive Distributed Lag (ADDL) for coupled data. The increase in CO2 emissions by some countries is due to many reasons, the most important of which is the heavy reliance on the use of traditional energy sources (fossil fuels), which has exacerbated many environmental problems such as global warming, loss of biodiversity, and climate change. Which leads us to ask the following question