TANMIAT AL-RAFIDAIN

Studies evaluating the performance efficiency of production units are of significant importance because they determine the extent to which a production unit achieves its objectives, identify deviations that may occur during implementation, diagnose their causes, and identify the responsible parties. This is done to take the necessary steps to resolve these issues and improve the unit. Based on the aforementioned, this research analyzes and measures the economic performance efficiency of Erbil Feed Company in Feed Production during the period (2011-2022). In addition to the analytical method, the research adopted a quantitative approach by estimating economic models using the Autoregressive Distributed Lag (ARDL) model. The research reached several conclusions, including fluctuations in actual production quantities, capacity utilization rates, productivity by type, and gross and net added value during the research period (2011-2022). These fluctuations were influenced by the security, political, and financial conditions Iraq faced, including the financial crisis, the ISIS war, the deterioration of relations between the federal government and the region, and the outbreak of the Coronavirus pandemic. Furthermore, the quantitative estimates showed a strong relationship between the determinants and the factors affecting the estimated performance indicators (actual production capacity, added value, labor productivity, production function). Finally, the research presented a set of proposals that may contribute to the development of the company's activity and similar projects.

The global trend towards renewable energy is accelerating as an inevitable necessity to address the escalating environmental repercussions of excessive reliance on fossil fuels. The study aims to explore the role of experiential marketing in raising awareness of renewable energy products by examining the opinions of solar panel users in Duhok. A descriptive-analytical approach was used, with a questionnaire administered to a sample of 100 individuals and organizations using solar panels in the city. The study yielded significant results, most notably: a positive and significant correlation between experiential marketing and awareness of renewable energy products, as indicated by the extracted correlation coefficient, which was significant. The regression analysis also indicated a significant relationship between the experiential marketing variable and awareness of renewable energy products. The study proposed the need to adopt the mathematical relationships that illustrate the effect of experiential marketing on awareness of extracted renewable energy products as a means of estimating the degree of awareness of renewable energy products in the short term, given that information and data are constantly being updated, and thus statistical analysis is updated with them. The need to provide a suitable scientific environment for safe working. This can be achieved by offering educational and cultural courses for all segments of society to raise their knowledge levels and prepare them to receive useful scientific innovations.

The aim of this research is to find the influence of operating cash flows on the value of banks recorded on the Iraqi Stock Exchange for the period (2019 – 2023). The researchers relied on data from the financial reports of the sample banks, extracted from their official websites. The research sample consists of ten private Iraqi banks, including: the National Bank of Iraq, the Commercial Bank of Iraq, Erbil Investment Bank, Economic Investment Bank, Regional Commercial Bank, International Development Bank, Gulf Commercial Bank, Middle East Bank of Iraq, Mansour Bank, and Bank of Baghdad. The independent variables included operating cash flows such as (operating cash flow to net operating income ratio, operating cash flow to assets ratio, operating cash flow to equity ratio, operating cash flow to liabilities ratio, operating cash flow to borrowed funds ratio), and the dependent variable (bank's value), which was calculated using Tobin's Q model. The statistical program (SPSS V. 26) was used to obtain the results and comment on them. The research found a significant statistical correlation between operating cash flow and bank value in the research sample. Among the most vital recommendations is that managers, investors, and relevant parties pay attention to the information in the statement of cash flows, which is used to report cash flows from operating activities and other sources.

This research aims to clearly define neuromarketing and its role in improving marketing excellence among private hospitals in Duhok, focusing on the modern features available in these hospitals. The objectives were to enhance the customer experience and understand their psychological and emotional needs, allowing these hospitals to outperform their competitors in a highly competitive environment. The study used neuromarketing as an independent variable and marketing excellence as a dependent variable, within an analytical framework, to explore their relationship. Based on this, the researchers proposed several main hypotheses, which were tested using various statistical methods. Valid data for analysis were collected from the participating private hospitals. The research reached several conclusions, most notably: neuromarketing aims to provide distinctive emotional experiences that help build strong relationships between customers and the brand. These emotional bonds increase customer loyalty and enhance the brand image in their minds. A key recommendation from the study is that the surveyed private hospitals should incorporate sensory awareness and targeted advertising into their marketing strategies. Implementation involves measuring brain responses and emotional reactions to marketing content to boost patient loyalty and increase their interest in the hospital's current and future services.

The electoral cycle influences the orientations of economic decision-makers. In developing countries such as Iraq, political changes are often associated with clear shifts in fiscal and monetary policy priorities. The research aimed to measure and analyze the impact of the electoral cycle on the effectiveness of fiscal and monetary policy in Iraq using the Fully Modified OLS (FMOLS) method. In line with the research hypothesis and objectives, the researchers adopted a descriptive-analytical approach to analyze the relationship between the electoral cycle and the effectiveness of fiscal and monetary policy in Iraq. The research methodology also adopted an inductive approach based on economic measurement, using the KPSS test to assess the impact of the electoral cycle on the effectiveness of fiscal and monetary policy for the period (2004-2023), relying on Eviews for estimation and results extraction. The study reached several conclusions, the most important of which is the existence of a significant negative impact (of the electoral process, pluralism, and political participation) on the percentage of budget collection—a 1-point increase in the electoral process results in a 32% reduction in the budget collection rate. In comparison, a one-point increase in political participation is associated with a 31% reduction in the budget collection rate. This impact is significant at the 5% level. Among the most important recommendations is the establishment of independent economic councils composed of economic experts, free from political influence, to evaluate proposed financial and monetary policies and to work toward the adoption of disciplined financial policies.

Iraq is among the top ten countries most affected by climate change according to the World Bank (2023), contributing 2.5% of global emissions while accounting for only 0.5% of the global economy. Approximately 95% of the country's carbon dioxide emissions stem from its heavy reliance on fossil fuels. This study aimed to analyze the relationship between economic growth and environmental pollution in Iraq during the period (2003-2023) using a descriptive-analytical approach based on time series data and the Autoregressive Distributed Lag (ARDL) model. The results revealed a non-linear relationship between economic growth and pollution in Iraq, with the curve taking an "N" shape rather than the traditional inverted "U" shape. The study found that higher GDP per capita is associated with greater pollution due to excessive reliance on fossil fuels. Additionally, energy consumption and trade openness were shown to have the most significant impact on increasing emissions in both the short and long term, a consequence of Iraq's near-total reliance on crude oil exports and the absence of sustainable alternatives. In light of these findings, the study recommends adopting a comprehensive national strategy to reduce dependence on fossil fuels and achieve genuine economic diversification beyond the oil sector

The research aims to estimate the fiscal reaction function in Iraq as a quantitative tool to measure the government's response to public debt movements and assess its commitment to achieving financial sustainability. The study adopted the quantitative analytical approach in analyzing annual time series data using the Autoregressive Distributed Lag (ARDL) model during the period (2005-2023) in addition to single root and cointegration tests, to analyze the relationship between the primary balance to GDP ratio and a number of macro variables, such as the public debt to GDP ratio, the ratio of oil revenues to total public revenues, the government spending gap in real terms, and the output gap in real terms. The research assumed that fiscal policy responds to the rise in public debt by improving the primary balance of the budget, thus ensuring financial sustainability in the long term. The study found that fiscal policy in Iraq does not respond effectively to public debt levels, reflecting a lack of fiscal engagement with debt accumulation. This is an indicator of deficiencies in the public debt management framework and a direct threat to the sustainability of public finances in the short and long term. The study concluded that a proactive fiscal policy should be adopted within a medium-term framework, aiming to reduce dependence on oil, diversify revenue sources, and enhance the resilience of public finances in the face of shocks.

Despite the significant tourism potential of the Kurdistan Region of Iraq, its international presence remains limited, creating a clear research gap on how social media effectively influences the travel decisions of foreign tourists. Accordingly, this study addresses the main research question: To what extent do social media influence the attractiveness of the Kurdistan Region of Iraq for international tourists? This study was conducted with an applied purpose and a descriptive survey methodology. Primary data were collected from 384 international tourists visiting Erbil during peak tourism periods using a structured and pre-validated questionnaire. Convenience sampling was used, and the instrument demonstrated acceptable reliability, with Cronbach’s alpha coefficients exceeding 0.80. Statistical analyses, including descriptive statistics, normality assessment, and a one-sample t-test, were performed using SPSS software. The results show that social media has a statistically significant and positive impact on international tourist attractions (t > 1.96, p < 0.05). Among the components analyzed, the quality of visual content, user-generated comments, and targeted social media advertising were identified as the most influential determinants of tourist perceptions and travel intentions. Among the limitations of the fieldwork were limited tourist access to certain locations and seasonal variations in visitor numbers, which affected the stability of participants’ access. The study recommends developing culturally appropriate digital marketing strategies, enhancing multilingual social media content, and strengthening professional management of online tourism campaigns to enhance the region’s global digital presence. This research contributes to filling the limited knowledge base on emerging tourism destinations and provides practical insights for policymakers and tourism stakeholders seeking to increase international tourist arrivals

AI has extensive data on how customers behave and what they like, which helps companies better understand what they need. This has led many businesses to adopt these technologies to market their goods and services. The objective of this paper is to examine the influence of applications of AI on digital marketing strategies. This study used a quantitative approach. Questionnaires were distributed to a sample of 250 clients of Iraqi Internet providers. All forms were collected; 192 were deemed valid for analysis, representing 76%. SPSS 28 used for data analysis. The findings revealed a significant correlation between artificial intelligence applications and digital marketing for clients of Iraqi Internet enterprises. This study provides recommendations for Iraqi Internet enterprises to integrate AI with digital marketing activities.
The study concluded that there is great importance in integrating artificial intelligence into electronic marketing activities because of its significant impact on understanding customer needs and demands, in addition to improving customer care service.

This study addresses a crucial issue in the contemporary banking sector: the role of e-marketing in achieving organizational excellence as a key driver of competitive advantage. The research focused specifically on branches of private banks operating in Damascus, aiming to analyze how transforming digital tools into "internal differentiation capabilities" can contribute to a bank's superiority over its competitors and the achievement of a competitive advantage within a changing economic and technological environment. The study employed a descriptive-analytical (quantitative) methodology, collecting data through a questionnaire distributed to a sample of 70 administrative staff members in the targeted banks. The data were then statistically analyzed using SPSS to test hypotheses regarding the impact of digital channels on competitive advantage. The study concluded that adopting e-marketing methods is a fundamental pillar for achieving organizational excellence, which positively impacts competitive advantage. The statistical results showed that marketing through the official website has a statistically significant impact on enhancing competitive advantage, with the largest effect size (coefficient of determination) of 31%. Marketing through social media platforms also has a statistically significant impact on enhancing competitive advantage, with a contribution of 24%. These findings confirm that excellence in managing these digital platforms transforms them from mere technological tools into a tangible "external competitive advantage. Based on these results, the study recommends intensifying efforts and achieving excellence in social media marketing, with a focus on measuring the true impact of promotional campaigns to ensure effective performance.

Financial reporting analysis plays an important role in providing useful information that helps investors and others make decisions, and it requires attention to improving the quality of these reports. Recently, confidence in the financial reports of Iraqi commercial banks has declined, following accounting scandals and high-profile financial frauds. This paper aims to investigate the role of strategic IBM planning analytics in improving International and Local financial reporting analysis in Iraqi commercial banks. A questionnaire was designed and distributed to the study sample, comprising 128 financial analysts and planners at Iraqi commercial banks. The data were then analyzed using SPSS and Smart PLS. The findings demonstrate the significant role of IBM's strategic planning analytics software in Iraqi commercial banks. In addition, the results show that strategic IBM planning analytics software plays a positive and effective role in improving financial reporting analysis in Iraqi commercial banks. Based on these findings, this paper recommends that the strategic IBM planning analytics software should be implemented carefully and accurately. Appropriate policies and procedures should be established, and employees should be trained to use the software effectively. Finally, greater importance should be given to the strategic planning function within the organizational and administrative structure of Iraqi commercial banks by establishing dedicated administrative departments for this purpose

Marketing has undergone a radical transformation due to the rapid development of digital communication technologies and the proliferation of social media platforms, reshaping the relationship between organizations and individuals. Consumers are no longer passive recipients but have become key players in content creation and influencing the decisions of others. The research problem lies in the absence of a clear conceptual framework that explains the shift of power from the organization to the digital society as a structural transformation in marketing philosophy, rather than merely a functional evolution.
This study aims to provide a theoretical explanation of the shift from traditional to mass marketing, demonstrating its effects on trust, credibility, and marketing relationships, and proposing an updated concept of marketing in the digital environment under the name "Marketing 2.0." The study adopted a descriptive-analytical approach by reviewing relevant literature, such as interactional communication theory, diffusion of innovation, the AIDA model, and social capital, as well as comparing the characteristics of traditional and mass marketing.
The results showed that the audience has become a partner in creating marketing value, and that credibility is built through digital interactions, reflecting a structural shift in the source of influence. The study concluded that marketing strategies need to be redesigned according to the participatory approach, involving the public in campaigns, updating curricula, and conducting applied studies on the impact of user content on brand image.

This paper intentionally tried to showcase the role of blockchain technology in improving administrative transparency by showing how the current-day modern technology can be utilized to build new administrative systems and fulfill the principles of administrative transparency. In order to meet the objectives of the research, a questionnaire was developed as a major tool of collecting data. There were 50 questions in the questionnaire and the views of 246 people were collected in the most different manner. The study was descriptive and analytical in nature, and it involved a number of statistical and software tools. Frequencies, percentages, means, standard deviations, relative importance, reliability, internal consistency, and normality have been determined with the help of SPSS v26 statistical software. Correlation and impact relationships were examined by using the AMOS v24 statistical software. The findings all came up to the conclusion that the use of blockchain technology in administration systems can play a significant part in ensuring transparency in the university through the introduction of a solid and secure online database, better and more precise information, and greater accountability of various administrative tiers. The paper suggests the implementation of a full-scale digital strategy at the University of Mosul that should involve the implementation of blockchain technology. It includes blockchain technology in its administrative system to guarantee better performance of the institutions and smart management of the universities through integrity and transparency.