Gulf Economist

This research aims to explore the impact of integration between audit committees and internal auditing, as well as the characteristics and standards of internal audit, within the healthcare sector in Khartoum State. The researcher employed a deductive approach to define the research problem and formulate scientific hypotheses, and utilized statistical analysis methods in the field study, The research concludes that a robust internal audit system provides assurance and peace of mind to management and the organizational environment. Since the internal audit department focuses on both financial and administrative controls, it contributes to performance enhancement, expenditure rationalization, and protection of institutional assets. The study recommends the enactment of laws and regulations mandating both large and medium-sized healthcare institutions to establish audit committees

The exchange rate is one of the most important monetary indicators reflecting the performance of the national economy, representing a fundamental pillar upon which the economies of both developed and developing countries rest. Most governments strive to adopt policies that ensure the stability of the local currency to avoid sharp fluctuations that could weaken confidence in the national economy. The exchange rate holds particular importance within monetary policy, as it is sometimes used as an intermediate target or an implementation tool, and sometimes as an indicator of the economy\'s competitiveness through its impact on elements of economic growth such as investment, trade openness, inflation, money supply, foreign trade, and foreign exchange reserves. This research aims to analyze the nature of the exchange rate in Iraq and study the impact of a set of monetary variables on it during the period (2004–2024), using the Vector Error Correction Model (VECM). The study reached a set of conclusions that can contribute to reducing exchange rate volatility and enhancing its stability. The study concluded that Iraqi monetary policy, despite its success in achieving relative exchange rate stability through currency auctions and foreign reserves, has not yet achieved significant stability.

This study analyzes the impact of Total Quality Management (TQM) practices on the operational risk resilience of Iraqi banks over the period 2013–2023, in a context of limited direct disclosure of quality and operational risk indicators. To address this constraint, proxy measures were constructed from publicly available financial data, using an “Improvement and Quality” index as the independent variable and operational risk inversely measured through an estimated operational error rate. Based on a balanced panel dataset of seven banks (77 observations), the findings reveal a statistically significant negative relationship between quality practices and operational risk. A 1% increase in the quality index is associated with a 0.012 percentage point reduction in the operational error rate (p < 0.01). Comparative analysis highlights the International Development Bank as the most consistent performer with the lowest error rate, while Mosul Bank for Development and Investment exhibits a discrepancy between reported quality indicators and actual operational effectiveness. Robustness checks, including Hausman and heteroskedasticity tests, confirm the validity of the fixed-effects model and the stability of results even during external shocks such as the COVID-19 pandemic. The study concludes that financial proxies can effectively capture the relationship between quality management and operational risk and recommends adopting international quality standards alongside enhanced disclosure of operational risk metrics to strengthen transparency and banking system resilience

The aim of this study is to measure earnings Persistence in GCC companies before and after the COVID-19 pandemic. The study sample consists of 335 companies in the GCC countries. The study used a regression model to test the study hypothesis. The results showed a decline in earnings Persistence in companies operating in the GCC as a whole before the COVID-19 pandemic, as well as at the level of each individual country. The results also indicated a decline in earnings Persistence in companies operating in the GCC as a whole, as well as at the level of each individual country, during and after the COVID-19 pandemic

The aim of this study is to measure earnings Persistence in GCC companies before and after the COVID-19 pandemic. The study sample consists of 335 companies in the GCC countries. The study used a regression model to test the study hypothesis. The results showed a decline in earnings Persistence in companies operating in the GCC as a whole before the COVID-19 pandemic, as well as at the level of each individual country. The results also indicated a decline in earnings Persistence in companies operating in the GCC as a whole, as well as at the level of each individual country, during and after the COVID-19 pandemic.

The study examines the role of financial inclusion in explaining trade openness trends in Iraq during 2010–2024, using data from the Central Bank of Iraq. Trade openness is measured by the ratio of imports to GDP, while financial inclusion is represented by banking access and usage indicators. Quarterly data and the Elastic Net model are employed to address multicollinearity among variables. The results show a positive relationship between banking infrastructure expansion and trade openness, whereas some cash-based usage and credit indicators have a negative effect, reflecting exchange rate pressures, import restrictions, and the concentration of credit on domestic activities

This study examines the impact of Green Human Resource Management (GHRM) on organizational loyalty among faculty members and administrative staff at the University of Anbar. The research focuses on three key dimensions of GHRM: green recruitment, green training and development, and green financial and non-financial incentives. Data were collected through a questionnaire distributed to 112 participants, with 100 valid responses analyzed using SPSS. The findings reveal a strong and statistically significant effect of GHRM practices on enhancing organizational loyalty. The study recommends continuously improving and updating green HR practices to strengthen employee commitment and achieve sustainable institutional performance.

This research aims to diagnose the reality of aesthetic leadership practices in reducing job burnout within the Ministry of Higher Education and Scientific Research – Administrative and Financial Department. The research sample consisted of (95) individuals. The questionnaire was used as the primary data collection tool, and the researchers employed a descriptive methodology. For data processing, the ready-made statistical software (SPSS.V.26) was used. The research yielded several results, the most important of which is: a significant impact of aesthetic leadership, in all its dimensions, on job burnout. Regression analysis results showed that all dimensions were statistically significant, although the effect size was weak to moderate. A positive relationship was found between aesthetic leadership and job burnout, indicating that increased aesthetic leadership practices, in the absence of integrated institutional organization and support, may contribute to increased psychological and emotional burdens on employees. Based on these results; Researchers recommended linking aesthetic leadership practices with job stress management programs, such as providing psychological counseling, redistributing workloads, and balancing work demands.

This research aims to identify the impact of product quality on customer satisfaction at Ibn Majid General Company in Basra. To achieve this objective, the researcher adopted a descriptive-analytical approach. A questionnaire was designed as the data collection tool and distributed to a random sample of Ibn Majid General Company customers. Thirty-one questionnaires were deemed valid for analysis, which was then analyzed using the Statistical Package for the Social Sciences (SPSS). The most significant finding of the research is the existence of a statistically significant relationship between product quality and customer satisfaction. The most important recommendations include the necessity of conducting field studies to understand market developments, the importance of continuous improvements in product quality to satisfy the needs and desires of current customers and attract new ones, and the need to pay attention to customer complaints and suggestions, as this allows the company to keep pace with changes in customer needs and desires..

Carbon emissions represent a major global challenge threatening sustainability. As the energy sector is a key contributor to greenhouse gas emissions, this study examines the impact of renewable energy use and total factor productivity on consumption-based carbon emissions in 10 major oil-exporting countries during 2000–2020 using the Generalized Method of Moments (GMM). Unlike traditional measures, the study adopts consumption-based carbon emissions as the dependent variable. The independent variables include renewable energy consumption, total factor productivity (TFP), GDP, imports, and exports. The results show a statistically significant negative relationship between renewable energy use, TFP, and carbon emissions. Specifically, a 1% increase in renewable energy consumption and TFP reduces consumption-based carbon emissions by approximately 2% and 18%, respectively. The study recommends adopting incentive policies to promote renewable energy use, implementing carbon taxes, encouraging investment in clean energy, and adopting productivity-enhancing technologiesا