Journal of Business Economics for Applied Research

This research aims to explore the role of strategic entrepreneurship in enhancing organizational performance at Ur General Company, with a focus on clarifying both the causal and correlational relationships between the two constructs. The study draws upon prior literature to establish the theoretical foundation linking strategic entrepreneurship to organizational performance, and employs a descriptive–analytical methodology. Data were collected using a structured questionnaire distributed to a purposive sample of 90 individuals, including the general manager, assistants, and heads of departments and divisions. A total of 78 valid responses were retrieved for statistical analysis. The questionnaire items were designed to reflect the core research problem, which centers on the following key question: Does strategic entrepreneurship significantly affect organizational performance? The results demonstrate that the dimensions of strategic entrepreneurship collectively account for 76.3% of the variance in organizational performance, with the overall regression model significant at (p < 0.001). This indicates a strong and statistically significant positive relationship between the two variables. At the dimensional level, strategic flexibility emerged as the most influential factor, followed by proactiveness at a marginally significant level, while the remaining dimensions, although positively correlated with performance, did not show independent statistical significance. These findings underscore the critical role of adopting strategic entrepreneurship practices as a fundamental approach to improving organizational performance in the Iraqi industrial sector, particularly under conditions of environmental uncertainty and competitive pressure.

This research aims to analyze and measure the impact of interest rates on inflation rates in Iraq during the period (2004-2022), using the ARDL model. The importance of the study stems from the fact that it highlights the complex and dynamic relationship between two basic monetary policy tools, and their impact on economic stability in a rentier economy like Iraq. The study relied on annual data obtained from official sources. These data were processed using stationarity tests, and the ARDL model to test the relationship in the short and long run. The results showed a statistically significant long-term relationship between interest rates and inflation rates, showing that changes in interest rates directly affect price levels, although the effect varies between the short and long term. The study recommends adopting flexible monetary policies that take into account local economic realities and focus on enhancing the effectiveness of monetary policy tools in controlling inflation without harming economic growth and investment.

The research aims to measure the nature of the relationship and influence between proactive behavior and organizational resilience in the Nineveh Health Department. In order to achieve the research objectives, a set of hypotheses was adopted that revolved around the existence of a relationship of influence and correlation between the research variables. The research adopted the descriptive analytical approach to present and discuss the data. The questionnaire form was adopted as the main tool for collecting primary data. (80) questionnaire forms were distributed to administrative cadres. The research concluded that there is a significant correlation between the two variables studied in the context of the organization under study. The statistical results also showed that proactive behavior has a significant and statistically significant effect on organizational resilience. Conclusions were reached, the most prominent of which is the existence of a significant effect of proactive behavior on organizational resilience, meaning that adopting the dimensions of proactive behavior by the organization contributes to strengthening and supporting organizational resilience.

This research sought to study the impact of the effectiveness of the audit committee in detecting financial fraud in private banks in Iraq, especially since the latter are exposed to the problem of the failure to manage the work of the audit committee, as it is not responded to in the necessary manner and some parties may refrain from providing it with the required financial information and financial data, which is not mentioned in the Iraqi studies that dealt with the research variables. Therefore, the research aimed to fill this research gap, and the research relied on a descriptive analytical approach, and the questionnaire was adopted to obtain the required information and analyze the data through the statistical program SPSS25. The most important results showed a significant impact of the effectiveness of the audit committee in detecting financial fraud in private banks in Iraq, and there are no significant differences between the average responses to the impact of the effectiveness of the audit committee in detecting financial fraud in private banks in Iraq according to the variable of years of practical experience in the research sample. The researchers recommended paying great attention to the audit committees in private banks in Iraq due to their effective impact in detecting financial fraud. This is achieved by granting them complete independence so that they can accurately detect financial fraud operations without fear of dismissal from work or punishment, and holding dialogue sessions and educational seminars to discuss the impact of the effectiveness of the audit committee in detecting financial fraud in private banks in Iraq.

This study aims to examine the impact of the dimensions of environmental culture (cognitive, affective, and behavioral) on promoting green marketing, through an analysis of the opinions of a sample of (43) employees out of (52), representing (82% )of the study population, who hold a technical diploma or higher, at the Akre Poultry Slaughterhouse. The study adopted the descriptive-analytical approach, and data were collected through a questionnaire designed based on a hypothetical model that reflects the nature of the relationships among the study variables. The research tested four main hypotheses using various statistical tools. The results revealed a significant and positive correlation and effect between the dimensions of environmental culture and green marketing. The behavioral dimension ranked highest in terms of correlation, while the affective dimension was the most influential. The findings also indicated that the dimensions of environmental culture and green marketing were present to varying degrees in the work environment, reflecting a growing tendency towards sustainable practices. The study recommended adopting environmentally sustainable practices in production processes and called for increasing environmental awareness among employees and developing eco-friendly production strategies.

The purpose of the research is to identify the relationship and impact between the research variables represented by digital transformation as an independent variable with its dimensions (issuance of secure tax cards, unified tax procedures platform, smart business reports for tax inspection and assessment, collection and payment machine (electronic payment), electronic tax invoice, electronic tax returns, electronic operations tracking system) and the dimensions of tax assessment (tax inventory, tax estimation, tax collection) as an independent variable, and the dependent variable is sustainable development with its dimensions (economic, environmental, social). The research population at the General Authority of Taxation consists of individuals and companies subject to tax assessment. A sample of 158 accountants was taken, the questionnaire was distributed as the research instrument, and the data were analyzed using the statistical software SPSS V27 to describe and diagnose the respondents’ personal information, as well as using confirmatory factor analysis and hypothesis testing related to correlation and impact with the statistical software AMOS V.24. The most important finding was the existence of a significant correlation between the independent variables—digital transformation and tax assessment—and the dependent variable, sustainable development, as well as a significant effect relationship between those independent variables and sustainable development. The importance of the research stems from the fact that digital transformation enhances and encourages innovation in the provision of tax services, which contributes to quality of life and saves a great deal of time and effort in completing tax transactions for both the assessor and the taxpayer, using modern technology to improve revenues more accurately in order to achieve the Sustainable Development Goals.

The current research aims to demonstrate the role of influencers in promotional and marketing campaigns in enhancing the loyalty of customers and end consumers towards clothing stores spread in the Kurdistan Region of Iraq, as it became clear that there is a deficiency on the part of individuals working in the studied stores in employing influential personalities and using digital platforms to promote their products, which weakens customer demand to purchase products and thus negatively affects their loyalty and gradually loses them by moving to other competitors. The research used the descriptive analytical approach, and the community was not limited, as a questionnaire was distributed to a random sample of clothing store owners, amounting to (70) individuals representing (70) selected stores. The research plan was assumed, which included the independent variable represented by marketing through influencers with its dimensions and the dependent variable, customer loyalty. In light of the hypothetical plan, a main hypothesis was presented, which is that there is a significant correlation between marketing through influencers and customer loyalty. The study concluded with several conclusions, the most important of which was that influencers play an effective role in enhancing customer loyalty, retaining them, and meeting their needs and desires.

The research problem was to explore the state of organizational dissent in its two dimensions, explicit and latent, and work passion in terms of work enjoyment and self-motivation among employees in the Iraqi Ministry of Higher Education. The study aimed to identify the impact of explicit and latent organizational dissent on work passion among employees in the Iraqi Ministry of Higher Education. To achieve its goal, it tested the hypothesis of the impact of organizational dissent on work passion. It relied on the descriptive approach, using a questionnaire tool to collect data from a simple random sample of 256 employees in the Iraqi Ministry of Higher Education. The study concluded that explicit dissent affects work passion in terms of work enjoyment and self-motivation among employees in the Iraqi Ministry of Higher Education. Conversely, it was found that latent dissent does not affect work passion in its two dimensions. The study recommended that the ministry should establish transparent communication channels to identify and resolve the forms and justifications of opposition within departments.

In the modern business context, the ability to predict future events based on data and analysis is crucial. Forecasting enables local and international companies to plan deliberately, enhance operations, and make informed decisions, thus contributive to long-term accomplishment. One of the essential elements for making accurate forecasts is the use of historical data. this paper addresses the challenges and difficulties of making decisions regarding investments, In view of the challenges associated with importing gasoline in Iraq, stemming from the market’s complexity, and the need to formulate plans and strategies for future initiatives, This paper compared two forecasting methods, the first using fuzzy time series theory (an artificial intelligence concept that can be used for forecasting techniques), including the Chen-Hsu method ,The second is represented by the use of the Autoregressive Moving Average model(ARIMA), which is also used in forecasting, in addition to discussing the concept of fuzzy logic to develop the basis of fuzzy time series. Applying these methods can lead to results with a lower error rate to determine the more suitable method from an international business perspective, a practical issue is analyzed using both approaches.

The aim of this study is to examine the impact of sustainable strategic development on the quality of educational outputs at the ALIraiq University. To achieve this objective, the researcher employed the descriptive–analytical method, and the study population consisted of faculty members at the ALIraiq University. A total of 150 questionnaires were distributed, of which 140 were returned and deemed valid for statistical analysis. The findings revealed that the ALIraiq University is taking significant steps toward implementing sustainable strategic development in a manner that enhances its competitive capabilities and prepares it to face future changes. The results also indicated that the level of sustainable strategic development at the university was high, and that the quality of educational outputs was likewise high, particularly in the domain of affective and social outcomes. The study concluded with several key insights, most notably the need to form specialized working teams to anticipate future challenges and opportunities, and to develop proactive plans to address them. It also emphasized the importance of developing educational programs and entrepreneurial initiatives that reinforce the sustainability of the university’s strategic development, in addition to enhancing faculty members’ capacities and updating curricula to align with labor market needs and contemporary technological transformations.

This study aims to analyze the role of blockchain technology as a modern tool that contributes to improving the transparency of banking transactions. The research adopted a quantitative analytical approach, considered the most suitable for studying the relationship between technology and transparency levels. Data was collected using a questionnaire distributed to a sample of employees in Iraqi private banks involved in financial operations and information systems. The research results showed a strong, positive, and statistically significant relationship between blockchain technology and financial transparency. It also demonstrated that all four dimensions of blockchain are significantly correlated with financial transparency, with varying but all high levels of correlation. The study concludes with a series of recommendations, the most important of which is strengthening the integration between blockchain applications and financial transparency policies in banks. This would allow for leveraging the characteristics of decentralization, continuity, and real-time tracking to improve the quality of financial data provided to stakeholders. Furthermore, the study recommends guiding bank management towards expanding the use of blockchain in the areas of disclosure and financial reporting to reduce information gaps and improve governance.

This research aims to analyze the role of entrepreneurial imagination as a strategic approach to enhancing the quality of sustainable logistics services at the Iraqi Private Bank in Baghdad / Al-Yarmouk Branch, in order to improve performance and enhance the bank’s responsiveness to customer needs in a financial environment characterized by continuous change. The study adopted the descriptive–analytical approach and used a questionnaire as a data collection tool for a sample of (150) employees of the Iraqi Private Bank, with the aim of diagnosing the nature of the relationship between the study variables and their sub-dimensions. The independent variable, entrepreneurial imagination, included three main dimensions: innovative imagination, which reflects the spirit of renewal and the adoption of creative ideas in service delivery; scientific imagination, which refers to the motivation toward building and developing new banking initiatives; and social imagination, which is represented by the level of commitment and perseverance in achieving entrepreneurial goals. As for the dependent variable, sustainable logistics service quality, it was measured through six key dimensions, including: information quality, banking service delivery procedures, speed of service execution, accuracy and quality of service and handling variability, and quality of communication with employees. The results of the statistical analysis showed the existence of a statistically significant correlation and impact between entrepreneurial imagination and the dimensions of sustainable logistics service quality. The study concluded with a set of findings that emphasize the importance of investing in the development of entrepreneurial imagination as a key approach to improving the quality of banking services and enhancing the competitiveness of the financial sector (the Iraqi Private Bank) in Iraq.

This research aimed to analyze the role of digital transformation as an enabler for implementing sustainable supply chains through a field study of the opinions of a sample of employees at Khair Al-Joud Company for Modern Agricultural Technology and the Production of Detergents, Sanitizers, and Disinfectants. The importance of the study lies in highlighting a vital sector facing environmental and operational challenges and exploring the extent to which modern digital tools are used to support modern technical practices and enhance the efficiency of the supply chain. The descriptive-analytical approach was adopted using a questionnaire to collect data from a sample of employees working in the fields of production, logistics, maintenance, environment, and information technology at Khair Al-Joud Company, affiliated with the Holy Abbasid Shrine. The questionnaire included two main axes: the dimensions of digital transformation (digital infrastructure, digital integration, data and analytics, digital leadership) and the level of adoption of sustainable supply chain practices (sustainable procurement, sustainable design, sustainable transportation, sustainable storage, sustainable collaboration). In light of the analysis of the field data collected from the study sample, it was found that digital infrastructure represents the most influential factor in supporting the sustainability of the supply chain, as it contributed to improving internal communication between production and logistics units and reducing the waste of resources and time within the company. Researched.

This study aimed to identify regulatory genes and their impact on mitigating workplace bullying. The research problem lies in understanding the influence of positive regulatory genes and the extent to which banks can transmit and reinforce their cultures to reduce workplace bullying behaviors. Based on the research objectives and problem، the main hypothesis was formulated as follows: \\"There is a statistically significant impact of positive regulatory genes on workplace bullying.\\" The study targeted employees of the General Administration at Rafidain Bank (General Administration) as the research population، and the sample consisted of (83) individuals holding the positions of department head and division manager. The study relied on a questionnaire to collect data، which was analyzed and processed using SmartPLS v.4 and SPSS v.26 software، in addition to a range of descriptive and inferential statistical methods، including standard deviation، coefficient of variation، arithmetic mean، Pearson correlation coefficient، and confirmatory factor analysis. The study yielded several findings، including the presence of regulatory genes at a good rate among the study sample، which reduces instances of workplace bullying. One of the most important recommendations of the study was the need for bank and organizational management in general، and Rafidain Bank in particular، to focus on maximizing the positive values of regulatory genes within their institutions.

هدفت الدراسة الحالية إلى بحث تأثير التسويق القائم على القيم الثقافية الأصيلة في الارتباط بالعلامة التجارية، مع الدور الوسيط لهوية الجماعة، لدى طلبة كلية الإعلام في جامعة بغداد، وتعد هذه الدراسة تطبيقية من حيث الهدف، ووصفية–ارتباطية وكمّية من حيث المنهج، وتكون المجتمع الإحصائي من 240 طالبًا من طلبة كلية الإعلام، تم اختيارهم عشوائيًا، وأُجري تحليل البيانات باستخدام نمذجة المعادلات الهيكلية بأسلوب المربعات الصغرى الجزئية (PLS) عبر برنامج Smart PLS الإصدار 4، وأكدت نتائج الدراسة جميع الفرضيات، إذ إن التسويق القائم على القيم الثقافية الأصيلة له تأثير إيجابي ودال إحصائيًا في الارتباط بالعلامة التجارية وفي هوية الجماعة؛ كما أن هوية الجماعة تعزز الارتباط بالعلامة التجارية بشكل مباشر وغير مباشر (بوصفها متغيرًا وسيطًا)، وتظهر النتائج أن الروابط العاطفية وولاء المستهلكين تصبح أعمق وأكثر استدامة عندما تستخدم العلامات التجارية القيم والرموز الثقافية الأصيلة في رسائلها، وتوفّر منصات تمكّن المستهلكين من الشعور بالانتماء الجماعي، وبناءً على ذلك، يمكن اعتبار النموذج الهجين المقترح (الثقافة–الهوية–الانتماء) إطارًا فعّالًا لفهم الآلية الثقافية لتشكّل الارتباط بالعلامة التجارية في المجتمعات ذات السياقات القيمية المحلية، وتتمثل الإضافة التي تقدمها هذه الورقة في دراسة أثر التسويق القائم على القيم الثقافية المحلية من خلال آراء عينة من طلبة كلية الإعلام/جامعة بغداد.

The aim of this research is to demonstrate the role of artificial intelligence applications, with their various dimensions (technical, cognitive, communicative, and developmental), in enhancing and developing managerial perception, with its various dimensions (organizational, situational, environmental, and personal), among middle management at the University of Fallujah. The researcher adopted a descriptive-analytical approach to present and formulate the research concepts, analyze its variables, and formulate hypotheses and results. The research sample was randomly selected from a group of middle management at the University of Fallujah, consisting of deans, directors of research centers, assistant deans, department heads, assistant department heads, division directors, and unit heads, totaling 89 individuals. A questionnaire was used as the primary data collection tool, and the SPSS version 26 statistical software was used for data analysis. The research yielded several results, the most important of which was that artificial intelligence applications contribute to the maturation of managerial cognitive thinking among middle management at the University of Fallujah, demonstrating a tangible improvement in performance compared to traditional systems.

The aim of this research is to shed light on the multifaceted relationships between artificial intelligence applications and employee effectiveness. The study employed a descriptive-analytical approach, based on a questionnaire that included 110 employees from Iraqi startups. The findings revealed that improving customer interaction significantly enhances employee performance, explaining 91.6% of the variations in performance, with a high correlation coefficient (R=0.957) and statistical significance (Sig.=0.000). The combined results indicated that the integration of process automation, decision support, and customer interaction improvement forms a comprehensive framework for enhancing employee efficiency and productivity in Iraqi startups. The results also showed that decision support positively affects employee performance, explaining 83.7% of the variations in performance, with a strong correlation coefficient (R=0.915) and statistically significant impact (Sig.=0.000).

The current study aims at exploring the importance of financial health in the banking sector and its impact on achieving value-based performance by using instantaneous equations to determine the interaction of financial health components for a sample of banks listed on the Iraq Stock Exchange for the period 2014-2023. Accordingly, three indicators can be adopted to measure financial health: capital adequacy index, financial solvency index, and indebtedness index, then relying on the simple linear regression method to know the effect of each financial health indicator on the value-based performance indicator. To achieve the study objectives, the study adopted a main hypothesis "There is no effect of financial health components in achieving value-based performance - market added value - for the banks in the study sample." The study reached several results, the most important of which is the use of the instantaneous equations system solution method to know the interaction between financial health indicators. The study gave relatively accurate results, and the experimental results of the study varied between the three indicators. The study also recommended the necessity of conducting a continuous assessment of the level of financial health by the Central Bank to encourage banks to pay attention to financial health indicators and publish the results of the assessment to maximize the market value added of banks, as banking disturbances are considered a major threat that can affect the national economy and customer confidence. So, banks must take the necessary preventive measures and digital transformations to maintain the health of their banking systems.

This research aims to study the mediating role of the strategic lens (stakeholder engagement, resource mobilization, knowledge development, culture management) in the influential relationship between Vigilant leadership measured by (control skill, high performance, sensory and motor performance, rapid response) and organizational Longevity (organizational learning, organizational identity, organizational creativity). To achieve the research objectives and test its hypotheses, the descriptive analytical approach was relied upon by developing a questionnaire form by taking advantage of previous literature. After conducting a set of tests on it and ensuring its validity and reliability, it was distributed to a sample of workers, numbering (82) workers in (38) tourism companies and offices in Sulaymaniyah city. Statistical methods, such as dispersion measures, correlation, regression, and structural equation modeling, were used to analyze the data using the statistical software (Amos v. 26 and SPSS v. 26). The research reached a set of results, the most important of which is the presence of a positive correlation between the study variables as well as the presence of a significant impact of mindful leadership and its dimensions on organizational sustainability, in addition to proving the mediating role of the strategic lens in the relationship. From this, it was concluded that enhancing the practice of Vigilant leadership while adopting a strategic lens represent two essential factors in supporting the lifespan of tourism companies and ensuring their organizational longevity. Accordingly, the research recommended that tourism companies and offices should focus on achieving organizational longevity by encouraging their leaders to practice vigiliancy and use a strategic lens in decision-making and managing challenges.

This research examines the impact of AI applications (the independent variable, with its dimensions of machine learning, artificial learning, big data analytics, and expert systems) on the dependent variable: the accuracy of demand forecasting within just-in-time production systems (bias, timeliness, data quality, and availability). The case study focuses on the Uruk Pharmaceuticals and Medical Supplies Factory. The research aims to determine how the use of AI-powered forecasting tools contributes to improving the accuracy and efficiency of production planning in the pharmaceutical industry. A quantitative approach was adopted, and data was collected through a structured questionnaire distributed to managers, planners, and production staff at the Uruk Pharmaceuticals and Medical Supplies Factory. The sample size was 120 respondents. The collected data were analyzed to explore the relationship between AI applications and demand forecasting accuracy (descriptive statistics and structural equation modeling (SEM)), as well as its impact on inventory management, production scheduling, and overall operational performance. The results indicate that the application of AI-based forecasting techniques significantly enhances forecasting accuracy, reduces inventory levels, and improves the responsiveness of just-in-time production systems. The research concludes with practical recommendations for improving the integration of AI to support best practices. Sustainable and competitive pharmaceutical production.