Journal of Shatt Al-Arab University College for Adminsitration and Legal sciences

The current study primarily aimed to examine the moderating role of strategic wargaming in the effect of competitive intelligence on strategic fitness of global ICT companies operating in the King Hussein Business Park in Jordan. The study population comprised all employees of the (8) global ICT companies operating in the King Hussein Business Park. The study sample consisted of (60) managers at the senior and middle management levels within these companies, selected using purposive sampling. The study instrument (a questionnaire) was distributed electronically to the sample via email, with (54) managers responding. After analyzing the responses and employing descriptive and inferential statistical methods using SMARTPLS4 software, the study concluded that competitive intelligence positively influences the strategic fitness of global ICT companies, and that strategic wargaming acts as a moderating variable that enhances the effect of competitive intelligence on strategic fitness. Based on the results, the study recommended enhancing competitive intelligence by developing systematic mechanisms for collecting and analyzing information and linking it to strategic decision-making to raise strategic fitness, and activating strategic wargaming by enabling leadership flexibility and redirecting resources in a way that enhances the impact of competitive intelligence in achieving strategic fitness.

The current study aimed to determine the effect of green logistics on the sustainable green performance of the Basra Governorate Municipality in Iraq, as well as the mediating role of green innovation in the relationship between green logistics and the sustainable green performance of the Basra Governorate Municipality. The study population consisted of (3200) engineers and administrators working in the Basra Governorate Municipality, including the city center and the districts and sub-districts of Basra Governorate, comprising (1,200) engineers and (2,000) administrators. The study sample consisted of a representative sample of (345) individuals, including (129) engineers and (216) administrators, selected using stratified random sampling. After distributing the main study instrument (Questionnaire), responses were received from (322) participants. Descriptive and inferential statistical methods were used, most notably Partial Least Squares using SMARTPLS4 software. The study reached several results, the most prominent being that green logistics positively effects both sustainable green performance and green innovation, green innovation also positively effects sustainable green performance, and green innovation plays a partial mediating role in the relationship between green logistics and sustainable green performance in the Basra Governorate Municipality in Iraq. Several recommendations were presented, promoting the implementation of green logistics in the Basra Governorate Municipality by adopting environmentally friendly operational practices to improve sustainable green performance; and supporting green innovation by encouraging modern environmental solutions and technologies, given its mediating role in enhancing the impact of green logistics on sustainable green performance

The primary goal of the research is to know the extent of the impact of green innovation in improving the level of the company’s performance. The research started from a problem summed up with a set of questions, the most important of which was (What is the impact of green innovation on the company’s performance?) For the purpose of answering the research questions and achieving its objectives, the Basra Paper Factory was adopted as a field to implement the research. . The research sample consisted of individuals working in the production department, whose number was (66) as a sample responding to the research. After collecting data and information through the questionnaire form from the research sample, it was analyzed using the (Smart pls 4) program. After analyzing the results, a set of conclusions were reached: The most important of which is that green innovation, as an (independent variable), has an impact on the company’s performance as a (dependent variable)

This study aims to explore the impact of Total Quality Management (TQM) on the logistical performance of Iraqi ports, identifying the role of information technology (IT) as a moderating variable in enhancing this relationship, with a focus on Umm Qasr Port as a case study. The study's significance stems from the vital role of ports in supporting national and international trade, achieving operational efficiency, and reducing logistics costs. The study is based on a theoretical framework that integrates the concepts of TQM, logistical performance, and the use of information technology in logistics operations. The researcher adopted the quantitative approach, and data were collected from a representative sample of administrative and technical staff at the upper and middle levels, in addition to members of the quality, logistics and information technology departments, using a questionnaire as the main data collection tool specifically designed for this purpose. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), with Bootstrapping testing employed to determine the significance of coefficients and estimate relationships between variables. The study revealed several key findings, most notably that Total Quality Management (TQM) is positively correlated with logistical performance. This indicates that implementing TQM principles, particularly top management commitment, employee participation, continuous improvement, customer focus, and training and development, contribute to enhancing the efficiency of logistical operations. The findings also showed that investing in TQM and adopting advanced technological solutions strengthens the competitiveness of Iraqi ports and enables more effective management of resources and operational processes. Furthermore, the study provides practical recommendations for developing digital infrastructure, training personnel in technology use, and improving storage and transportation methods, all of which contribute to raising performance levels and achieving customer satisfaction.

This study highlights a vital triad comprising agile leadership, organizational diagnosis, and organizational decline. It aims to explore and test the capacity of agile leadership to curb organizational decline within the Basrah Directorate of Education. The study serves as a serious attempt to address the state of organizational "slack" resulting from complex procedures and multiple administrative layers, which have created a strategic gap and a clear weakness in the institution's innovative capabilities. To achieve this objective, the study adopted a descriptive-analytical approach, targeting administrative employees through a meticulously designed questionnaire, yielding 177 valid responses for analysis. To ensure maximum statistical precision, the data underwent advanced analysis using SPSS and AMOS software. The findings revealed substantial results, most notably the emergence of "humility" and "objectivity" as the most dominant dimensions of agile leadership, acting as administrative "shock absorbers" within the directorate. Furthermore, the results debunked the myth of financial constraints as the primary cause of weak innovation, confirming that the true roots lie in organizational and procedural obstacles that stifle human potential. The study also established the necessity of mediation, demonstrating that the "charm" of agile leadership alone is insufficient to counter decline unless coupled with the "scalpel" of precise organizational diagnosis that identifies flaws before they escalate. Based on these findings, the study provided a roadmap for reform, calling for a bold shift from rigid centralization toward flexible decentralization and replacing traditional oversight with a culture of trust to enhance responsiveness. It further emphasized the need to adopt proactive planning, leverage the organizational structure, and build a smart information system to serve as an early warning mechanism for monitoring and diagnosing administrative issues periodically, ensuring sustainable growth and excellence in educational work

This study aims to examine the impact of succession planning and its dimensions (talent identification, talent development, and talent retention) on enhancing employees’ creative capabilities. It also seeks to analyze the relationship between the dimensions of creative capabilities (self-leadership, risk-taking tendency, perceived organizational support, promotion of new ideas, and adaptability dynamics) and succession planning, while providing practical recommendations to maximize the benefits of succession planning within the academic work environment.The study adopted a quantitative deductive approach to analyze the effect of succession planning on enhancing employees’ dynamic creative capabilities within the academic work environment of the Southern Technical University in Iraq. The research was designed to test hypotheses and clarify the relationships between the independent variable (succession planning) and the dependent variable (dynamic creative capabilities) in a scientifically rigorous manner.Succession planning contributes positively to enhancing creative capabilities in the workplace, particularly in the dimensions of self-leadership and adaptive dynamics.: Encourage a work environment that promotes adaptability and innovation by training employees in professional flexibility and creative thinking. It is also recommended to integrate periodic mechanisms for measuring the role of succession planning in individual and institutional performance to continuously assess its impact and align it with the university’s strategic objectives.

This study aims to analyze the pivotal role of environmental management in promoting sustainability principles within the oil industry by adopting a comparative methodology that integrates the local experience in Iraq with international practices of leading companies such as Saudi Aramco and BP. The research focuses on assessing the current state of environmental management in Iraqi oil facilities, particularly the Basra Oil Company, which faces structural challenges including weak institutional coordination, continuous gas flaring, and a lack of transparency in publishing environmental data.
The findings reveal that Iraq ranks among the highest countries globally in terms of gas flaring, accounting for approximately 8% of the global total. This leads to significant economic losses and emissions exceeding 30 million tons of CO₂ equivalent annually. In contrast, a gradual improvement has been observed due to recent sustainability initiatives, such as the Gas Growth Integrated Project (GGIP) and the Common Seawater Supply Project (CSSP), which are expected to reduce emissions by up to 25 million tons by 2030.
Furthermore, the international comparison demonstrates that the success of companies such as Shell and Total Energies in achieving higher environmental performance is attributed to their integrated implementation of ISO 14001 environmental management systems and clean energy programs.
The study concludes that achieving sustainability in Iraq’s oil industry requires strengthening environmental governance, enhancing technical capacities, implementing digital monitoring systems for emissions, and adopting a comprehensive national policy aimed at reducing gas flaring and emissions within the framework of a green economy.

Investment efficiency is one of the most important factors affecting economic growth, profitability, and resource allocation in companies. When investments are managed efficiently, they achieve the highest possible return and contribute to enhancing the company's financial performance. This study aims to analyze the impact of the practical experience of executive managers and board members in the fields of accounting and finance, under the application of digital accounting systems, on investment efficiency in companies listed on the Iraq Stock Exchange. The study included a sample of 33 listed companies over a 7-year period, from 2018 to 2025
Methodologically, the study is applied and quantitative, relying on the collection of financial data published on the Iraq Stock Exchange website. It is based on a longitudinal study using a post-event approach. The study employed multivariate regression to analyze the impact of the practical experience of administrative leaders on investment efficiency, considering the role of digital accounting in enhancing the quality of financial data and the accuracy of investment decisions. The data was analyzed using EViews software.
The results of the study showed that the practical experience of executive managers and board members, when combined with the application of digital accounting systems, has a significant and positive impact on investment efficiency. With expertise in finance and accounting, managers can use digital data to make informed investment decisions, accurately assess investment opportunities, identify high-yield projects, ensure optimal capital allocation, minimize financial waste, and protect company assets using financial instruments such as hedging

This research aimed to measure the impact of (technical infrastructure, employees' digital proficiency, administrative support, and digital organizational culture) on the likelihood of adopting modern electronic systems (SIS and the Bologna Process).
These hypotheses were tested using a binary logistic regression model, which is characterized by its ability to estimate the probability of the phenomenon (digital transformation adoption) based on several independent variables simultaneously and to identify the most important factors that influence the increase or decrease of this probability.
The research was conducted on individuals working in Iraqi universities who deal with electronic systems, whether in administrative or scientific departments; the sample size was 483 individuals..
The research concluded that the four independent variables—technical infrastructure, employees' digital proficiency, administrative support, and organizational culture—collectively have a significant impact on the adoption of automation and digital transformation in Iraqi universities, as demonstrated by the Omnibus Tests and the final Classification Table

This study aimed to explore the impact of paradoxical leadership dynamics on the effectiveness of internal and external auditing, while examining the moderating role of corporate governance characteristics in the banking sector of Iraq and the GCC countries. Employing a mixed-methods approach (quantitative and qualitative) involving 135 banks and 412 respondents, the study found that paradoxical leadership has a strong positive effect on both internal and external audit effectiveness. Furthermore, the quality of corporate governance not only directly enhances audit effectiveness but also significantly amplifies the positive relationship between paradoxical leadership and audit effectiveness. The results revealed a substantial gap in audit effectiveness favoring GCC banks over Iraqi banks and demonstrated that paradoxical leadership is more impactful in Islamic banks, where Sharia governance plays a unique and powerful moderating role. The study recommends that banks invest in developing paradoxical leadership skills, strengthen the genuine independence of governance mechanisms, address contextual challenges in Iraq such as political influence and regulatory fragmentation, and grant Sharia supervisory boards in Islamic banks a broader strategic role.

This study examines the legal vacuum surrounding the regulation of responsibility for transboundary cyberattacks under public international law, with a particular focus on both state and private actors. In light of the profound transformations in the nature of international conflicts, cyberspace has emerged as a new arena of confrontation, where sophisticated attacks increasingly target critical infrastructure, posing serious threats to international peace and security. The complexity of this issue is further amplified by the growing role of private companies as influential actors in the digital domain, whether through their technological capabilities, failures in data protection, or indirect involvement in cyber operations. The research aims to analyze the shortcomings of existing international legal rules in addressing responsibility for cyberattacks and to identify the dimensions of the prevailing legal gap that undermines effective international accountability. Adopting an analytical legal approach, the study evaluates relevant international legal texts and proposes a balanced legal vision that may contribute to the development of a binding international framework governing responsibility in cyberspace

This research focuses on the determination of the subject matter in electronic sales contracts. These contracts often raise numerous legal issues, and one of the most significant is the determination of the subject matter. It is well-established that the subject matter is the second essential element of a contract, and all its effects are based upon it. It is generally agreed that there can be no contract without a subject matter. However, the matter is not limited to the mere existence of the subject matter; it must also be precisely defined to eliminate any ambiguity that could lead to disputes between the parties. While determining the subject matter in a traditional sales contract may not present a major or complex problem, this is not the case in electronic sales contracts. This is because the parties are not present in the same place at the time of the contract, nor are they simultaneously present with the subject matter. Therefore, specific methods for determining the subject matter in this type of contract are necessary. Furthermore, the issue extends beyond simply having a method for determination; it involves understanding the rules governing such methods and whether they conform to the general rules of traditional sales contracts or the general principles of the theory of obligation. Alternatively, the unique nature of this type of contract may necessitate different, specific rules for determining the subject matter. The subject matter is as follows:

The global landscape is currently witnessing a profound digital revolution across all sectors, including accounting information systems. Consequently, external auditing practices have evolved to keep pace with these advancements by modernizing methodologies and tools. External auditing remains pivotal in enhancing transparency and trust; its primary objective is to examine, evaluate, and provide an independent professional opinion on the accuracy of financial data and the fairness of an entity’s financial position.
This study adopts a dual-methodological approach: a deductive method, which reviews extant Arabic and international literature related to the research variables; and an inductive method, utilizing a survey-based approach to collect primary data. A structured questionnaire was administered to a purposive sample of external auditors, accountants, and academic professionals to assess the impact of secure digital transformation on external audit quality. The survey was conducted under strict confidentiality and without time constraints to ensure data integrity. A total of 76 valid responses were collected and subsequently analyzed using the Statistical Package for the Social Sciences (SPSS).
The results indicate that establishing a secure digital environment for processing accounting data is fundamental to enhancing the quality of external audits. Furthermore, the study underscores the critical importance of integrating technical policies with professional standards to adapt audit practices to the digital transformation era.
The study recommends that organizations strengthen their digital infrastructure by implementing robust security measures—such as advanced encryption, sophisticated firewalls, and rigorous backup protocols—to ensure data integrity and accessibility for auditors. Additionally, it highlights the need for synergy between academia and professional bodies. Enhanced cooperation through joint research and workshops is essential to develop innovative technological solutions that elevate audit quality in an increasingly digital environment