Tikrit Journal of Administrative and Economic Sciences

The study aimed to test the role of information technology capabilities (infrastructure capabilities, human resources capabilities, relationship capabilities, and dynamic capabilities) in enhancing knowledge management strategies (coding strategy and personalization strategy). The study relied on the descriptive analytical approach to collect information, which was distributed to a sample that included (107) employees working in Korek Telecom Company for Communications / Kurdistan Region of Iraq. The data were analyzed using appropriate statistical methods available in statistical programming (SPSS V.26).The results showed a significant direct correlation between information technology capabilities and knowledge management strategies, as well as a significant positive impact of information technology capabilities on knowledge management strategies at the overall index level and at the dimension level. The company under study must enhance its information technology capabilities of the studied company and enhance its ability to adopt knowledge management strategies.

This study aims to reveal the availability of authentic leadership style in its three dimensions (relationship transparency, ethical perspective, and balanced judgment), and the availability of proactive behavior among employees at Asiacell Telecommunications Company in Erbil Governorate, and to analyze the relationship and impact on the dimensions of employee proactive behavior, which are (employee voice, taking responsibility, and individual innovation). The study was based on formulating a set of hypotheses to examine the nature of the relationship and impact between authentic leadership and proactive behavior, using a questionnaire as the main tool for collecting and analyzing data through the descriptive analytical approach. The study sample included all (149) employees of the company, relying on the comprehensive inventory method of employees in the studied company. The data were analyzed using the statistical analysis program (SPSS v.26). The results showed a significant correlation and impact between the variable of authentic leadership and employee proactive behavior, which confirms the importance of the role of authentic leadership in promoting positive and effective employee behavior. The study recommended capitalizing on the influential relationship between the study variables by establishing functional empowerment as part of the organizational culture in a flexible manner that supports the gradual transfer of powers to employees in the company under study.

This research aims to understand the role of strategic capabilities) administrative capabilities, technological capabilities, marketing capabilities, and research and development capabilities) in achieving strategic performance in its various dimensions: the financial perspective, the stakeholders' perspective, the internal processes perspective, the learning and research perspective, the learning and development perspective, and the institutional image perspective, The descriptive-analytical method was adopted to present, analyze, and interpret the research information,This method helps in collecting a large amount of research data and information related to the research problem. The study was conducted in private universities and colleges in Al-Anbar Governorate. It was applied to a population consisting of 90 individuals from top and middle management, including university presidents, vice presidents, deans, assistant deans, department heads, and division managers. The researcher relied on the questionnaire as the main tool for collecting data and information. To analyze the data, a set of statistical methods was used including: the arithmetic mean, standard deviation, coefficient of variation, Cronbach's alpha, Pearson correlation coefficient, simple regression, and multiple regression),The collected data were analyzed and processed using SPSS (Version 28) and AMOS (Version 28). The researcher reached a set of findings that were generally consistent with the research hypotheses. Among these findings was the existence of statistically significant correlations between the variable of strategic capabilities—with its sub-dimensions—and the variable of strategic performance. In addition, there was a statistically significant positive impact of strategic capabilities, in all their dimensions, on strategic performance in private universities and colleges in Al-Anbar Governorate,"The study presented a set of recommendations, the most important of which is that the administrations of the surveyed universities and colleges should increase their attention to strategic capabilities and work to preserve them, given their significant role in the success of their strategies.

This research aims to analyze the role of brand ambassadors (attractiveness, trust, and expertise) in enhancing the four dimensions of brand resonance: (behavioral engagement, behavioral loyalty, active participation, and sense of community belonging), within the service environment of Asiacell in Iraq. The research relied on a descriptive-analytical approach to determine the nature of the relationships between the variables. An electronic questionnaire was used to collect data from a random sample of (385) of the company's customers, ensuring a realistic representation of their attitudes and opinions. Statistical analysis was performed using the statistical program (SPSS V.23). The research results revealed statistically significant correlations and influences between the dimensions of brand ambassadors and brand resonance. It was shown that individuals with a high level of attractiveness, trust, and expertise contribute to raising the level of interaction with customers and enhancing their loyalty and emotional and community belonging. The results also showed variations in the sample's opinions according to some demographic variables.

Research objective: The research aims to know the impact of strategic intent in achieving the architecture of competitive cooperation through university marketing in Iraqi higher education in a group of governmental universities in Baghdad and Fallujah Governorate. To achieve this goal, the study adopted the (descriptive analytical approach) to collect and analyze the data collected through (the questionnaire), which is a main tool for collecting data and information.
Study community and sample: The current study community is represented by (administrative leaders) in some Iraqi governmental universities (University of Baghdad, University of Iraq, University of Fallujah), numbering (209) members. A non-random sample was selected and the questionnaire was distributed to them directly.
Statistical tools used: The study relied on exploratory and confirmatory factor analysis as basic structural tests for the validity of the adopted scales, a set of descriptive statistical measures, the average of the extracted variance, Cronbach's alpha, and structural reliability. These methods were used through statistical programs (SPSS V.26, Smart PLS4).
The most important conclusion: The results indicated that strategic intent helps guide universities toward building effective competitive collaborations through university marketing tools. Foresight enables universities to prepare for future changes, focusing on resources contributes to their efficient use in collaborative projects, while a shared vision creates an environment conducive to building trust and enhancing integration between partners. Marketing also plays a pivotal role in enhancing academic reputation by highlighting universities' scientific and research strengths, paving the way for collaboration with international universities and organizations.

This research aims to demonstrate the extent of the impact of the dimensions of strategic renewal in enhancing talent management at Duhok Polytechnic University. The importance of the research stems from the need to address the challenges associated with the efficiency of talent management in a university environment characterized by change and complexity, which highlights the need to renew work strategies. The researcher adopted a main hypothesis stating that the dimensions of strategic renewal have a significant impact on enhancing talent management. The researcher relied on the descriptive analytical approach, using the questionnaire tool to describe the independent research variables (dimensions of strategic renewal) and the dependent (talent management). The comprehensive enumeration method was used to collect data from the sample size, which numbered (115) individuals who participate in making and taking strategic decisions at the university. The questionnaire was answered by (107) individuals from the research sample, such as members of the University Council, heads of academic departments, and directors of units related to university leadership. The researcher subjected the research tool (questionnaire) to arbitration and measurement to ensure its validity. The research reached a main result indicating the existence of a significant impact of the dimensions of strategic renewal in enhancing talent management, with the entrepreneurship dimension emerging as the most influential dimension. The researcher concluded by offering recommendations, most notably emphasizing that strategic renewal represents a fundamental and essential starting point for the leadership of Duhok Polytechnic University to enhance human talent management.

The current study aims to analyze the impact of digital transformation on the development of Human Resource Management (HRM) in Iraqi hotels, with a specific focus on five-star hotels in Baghdad Governorate. Regarding the data collection methodology, a questionnaire was adopted as the main tool for collecting data by distributing forms to a random sample of the administrative staff working in the hotels within the study sample. Forty-five (45) questionnaires were distributed to a category of first-class hotel employees, of which thirty (30) were valid for statistical analysis, which was conducted using the (SPSS) software. The study reached a set of results indicating a statistically significant correlation between digital transformation and the development of HRM in the Iraqi hotel sector. This effect is optimized when proper human resource management is in place. Furthermore, the study's findings revealed a statistically significant impact relationship between digital transformation and the development of HRM. Based on the study's conclusions, a set of recommendations was formulated that the surveyed hotels can utilize to enhance their performance.

The present study aims to identify the role of organizational immunity in enhancing competitive advantage within the targeted college. To achieve this objective, the study adopted an analytical approach. The College of Administration and Economics at Tikrit University was selected as the research field, and the study sample consisted of 108 academic staff members. A questionnaire was used as the main tool for data collection. The study concluded with several key findings, the most important of which is that organizational immunity plays a significant role in achieving competitive advantage in the education sector.

This study aims to examine the impact of flexible human resource management on the psychological empowerment of employees at the Basra Governorate Office. The results revealed a positive and statistically significant effect of flexible human resource management in enhancing psychological empowerment, reflecting the vital role played by flexibility in administrative policies and practices in developing employees’ sense of competence, autonomy, meaning, and impact at work. The findings also confirmed acceptance of the main research hypothesis, in addition to the acceptance of several sub-hypotheses related to the effect of the dimensions of flexible human resource management on psychological empowerment, with a clear variation in the strength of influence among these dimensions.
The study adopted a descriptive–analytical approach and was applied to a random sample of 370 employees drawn from a population of 3,620 employees at the Basra Governorate Office. A questionnaire was used as the primary data collection instrument, and the data were analyzed using structural equation modeling based on the partial least squares (PLS-SEM) method. The scientific significance of this study lies in its contribution to expanding theoretical knowledge related to flexible human resource management and psychological empowerment, particularly within the context of governmental organizations in the Iraqi environment, which suffers from a scarcity of applied studies in this field. From a practical perspective, the results underscore the necessity of aligning human resource policies and practices with employees’ psychological needs, thereby enhancing psychological empowerment and improving the level of job performance within governmental institutions.

This research aims to analyze the impact of total quality management practices in enhancing outstanding performance in a financial environment characterized by change, and how these practices can enhance the effectiveness of employees in order to improve the performance and final outputs of the company, and to evaluate the level of application of total quality management practices in the Modern Company for Pharmaceutical Industries for the purpose of determining the effectiveness and contribution of these practices in enhancing the outstanding performance of employees in the company. For this, the research relied on the descriptive analytical approach and used the questionnaire as a tool to collect data for a sample of (234) workers by social (600) workers in the modern company. For the pharmaceutical industries with the aim of diagnosing the nature of the relationship between the main variables and their sub-dimensions. The independent variable included total quality management practices six dimensions (leadership, strategic planning, focus on customers, operations management, human resources management, information and analysis), while the dependent variable outstanding performance included four dimensions (customers, financial performance, growth and learning, internal operations). The research problem was to test the effect of total quality management practices in enhancing outstanding performance from leadership, strategic planning and focus on customers, by adopting the outputs of the statistical program (Smart PLS) and the program (SPSS 26). The research reached the conclusion that total quality management practices play a decisive role in achieving outstanding performance within pharmaceutical manufacturing companies. By integrating quality principles into strategic and operational processes, organizations enhance efficiency, reliability and competitiveness in a highly regulated sector. The application of total quality management practices, such as continuous improvement, strategic planning and operations management, has significantly improved the company's overall performance.

The research aims to assess the level of readiness of the Information and Communication Technology (ICT) infrastructure for business continuity at Earthlink Telecommunications and Internet Services Company in Iraq, in light of the requirements of the international standard ISO/IEC 27031:2025. The research adopts a case study approach as an appropriate methodological framework for understanding and analyzing the organizational and technical complexity inherent in telecommunications sector organizations.
To achieve the research objectives, a set of integrated data collection tools was employed, including field interviews with technical and administrative staff, a review of organizational documents and approved policies, as well as direct field observation of the ICT infrastructure environment. In addition, a checklist was developed based on the requirements of ISO/IEC 27031:2025 to assess the level of compliance and implementation. A seven-point Likert scale was also utilized to determine the actual level of application for each requirement of the standard. Furthermore, selected quality management tools, such as the Pareto chart and Ishikawa (fishbone) diagram, were applied to analyze gaps and diagnose the root causes affecting the level of readiness.
The analysis results revealed that the overall compliance rate with the standard’s requirements reached 53.46%, compared to an overall gap of 46.54%, indicating a moderate level of ICT infrastructure readiness in supporting business continuity. At the level of the main clauses, Clause (8), related to core requirements and infrastructure, recorded the highest compliance rate at 64.6%, reflecting an acceptable level of technical preparedness of the infrastructure supporting service continuity. In contrast, Clause (12), concerning the Minimum Business Continuity Objective (MBCO), ranked lowest with a compliance rate of 45.8%, indicating deficiencies in defining final operational business continuity objectives and aligning them with the technical capabilities of the infrastructure.
Moreover, Pareto analysis showed that only eight sub-requirements account for approximately 80% of the total gap, with the most significant weaknesses concentrated in testing and exercise programs, as well as Business Impact Analysis (BIA) requirements. In light of these findings, the study recommends adopting a formal institutional program aligned with ISO/IEC 27031:2025, developing a progressive methodology for periodic testing and exercise programs with documented improvement actions based on their outcomes, and investing in the enhancement of the existing infrastructure by strengthening redundancy capabilities and digital resilience, while directly integrating them with business continuity and disaster recovery plans.

The study aims to explore the nature of the relationship between knowledge dynamics, represented by (the areas of knowledge dynamics, rational knowledge, emotional knowledge, spiritual knowledge, and high knowledge dynamics) and business sustainability, represented by (business impact analysis, risk assessment, business continuity development plan, and continuous improvement). The study was based on a problem that focused primarily on the limited interest of commercial bank management in Baghdad in adopting knowledge dynamics and understanding its impact. In order to achieve the study objectives, and (210) questionnaires were distributed to a random sample. After (204) questionnaires were retrieved, it was found that the number of questionnaires valid for statistical analysis reached (202). The questionnaires that were not valid for statistical analysis, (2) were excluded. The collected data were analyzed using the statistical package (SPSS.V.27) and the statistical package (AMOS.V.26). The study results, which were consistent with its hypotheses, demonstrated a direct and significant impact of knowledge dynamics on business sustainability. These results are important in bridging the knowledge gap surrounding the study's variables. The study reached a set of conclusions, the most important of which was the interest shown by the bank managements in the research sample regarding the extent to which the study's variables were embodied. However, this interest was moderate.

The present study aims to quantify and evaluate the financial flexibility of firms listed on the Iraq Stock Exchange, as well as to assess and analyse the value relevance of their accounting information, and to examine the relationship and impact of financial flexibility on that value relevance. To achieve these objectives, a primary hypothesis was formulated and tested within an applied research framework employing quantitative and mathematical analysis. Annual financial statements of the selected firms and the Exchange’s official bulletins for the period 2014–2023 served as the data sources. The sample comprised nineteen companies listed on the Iraq Stock Exchange. Financial flexibility was measured using the current ratio and the debt to asset ratio, while the Ohlson (1995) model was employed to gauge value relevance. The findings reveal a statistically significant negative effect of financial flexibility—as proxied by the current ratio—on the value relevance of accounting information, and an economically positive but statistically insignificant effect of financial flexibility—as proxied by the debt to asset ratio—on the same. Among the key recommendations is that firms should revisit their liquidity policies to strike a balance that ensures financial stability without undermining the value relevance of their reporting, and reassess their leverage strategies as a means to enhance that relevance.

This study aims to analyze the role of some artificial intelligence techniques in reducing creative accounting practices, through a survey of a sample of specialized academics and auditors' offices in the Kurdistan Region/Iraq. The importance of the study stems from the need to enhance the credibility and transparency of financial statements, in light of the increasing use of financial fraud methods and the weak effectiveness of traditional procedures in detecting them. The study followed a descriptive approach to collect theoretical information, and an analytical approach to test hypotheses and analyze data. A questionnaire designed according to a five-point Likert scale was used. (80) questionnaires were distributed, (72) were returned, (70) of which were valid for analysis. The study population consisted of academics and auditors' offices in the Kurdistan Region/Iraq, and the study sample amounted to (70) individuals selected using a directed random sample method to represent the accounting work environment in the region. The data were analyzed using statistical analysis programs to test the correlations and influences between variables. The results showed a statistically significant relationship between artificial intelligence techniques and reducing creative accounting practices. The study recommended adopting these technologies, organizing training workshops, developing academic curricula, and enhancing cooperation between accounting and information technology departments. This study is one of the first in the Kurdistan/Iraq context to address this topic, contributing to building a scientific framework that supports digital transformation and the development of the accounting profession.

This study aims to examine the impact of implementing the International Financial Reporting Standard (IFRS 9) on reducing credit risk and its reflection on financial sustainability. The research is based on the main hypothesis that the application of IFRS 9 has a significant effect in mitigating credit risk, which in turn positively contributes to achieving financial sustainability in banks.
To achieve the research objective, the study was applied to commercial banks listed on the Iraq Stock Exchange over the period (2013–2023). In the empirical aspect, the study relied on data derived from the published annual financial reports of the sample banks. The statistical software STATA 17 was utilized to construct a comprehensive database, enabling the conduct of statistical analysis and linking theoretical concepts with the practical reality of the banking sector operating in Iraq.
The findings of the study indicate a clear positive effect of applying IFRS 9 in reducing credit risk within banks, as well as its role in enhancing financial sustainability. However, the results also reveal that credit risk does not have a direct effect on financial sustainability. This finding is attributed to the lack of sufficient financial and human resources in banks, in addition to the incomplete understanding of the mechanism for implementing the standard. Furthermore, the study found that IFRS 9 affects financial sustainability indirectly through the mediating role of credit risk.
Based on these findings, the study recommends the importance of adopting IFRS 9 due to its effectiveness in reducing credit risk and improving financial sustainability in banks. It also emphasizes the need to provide all necessary requirements and capabilities to ensure its proper implementation.

This study aims to demonstrate the role of employing Blockchain technology in enhancing the qualitative characteristics of accounting information by focusing on its connection to the fundamental and enhancing attributes of information.
To achieve the study's objectives, data analysis was conducted using the SPSS statistical program, employing correlation and regression models as well as Pearson’s correlation coefficient to examine the relationships and effects among the studied variables. A total of 75 questionnaires were distributed to the research population, consisting of a sample of employees working in banks operating in the Kurdistan Region of Iraq. Of these, 63 valid questionnaires were returned for statistical analysis, yielding a response rate of 84%.
The study reached several important findings, the most notable being a strong correlation and significant impact of Blockchain technology on the relevance characteristic. It contributes to providing accurate, real-time, and relevant data that support decision-makers in selecting appropriate alternatives. The technology accounted for approximately 47.4% of the variation in this characteristic, reflecting its vital role in enhancing the relevance of accounting information.
The study concluded with several recommendations, the most important of which is the necessity for banks to adopt Blockchain technology as an effective means of improving the relevance of accounting information by ensuring its timely availability and high quality to meet decision-makers’ needs, along with efforts to integrate the technology into traditional accounting information systems.

This study aims to analyze the role of artificial intelligence (AI) techniques in predicting financial failure and to assess their impact on the quality of financial statements in terms of transparency, reliability, and accuracy. The research addresses a key problem, namely the lack of effective utilization of AI technologies in the financial and accounting fields, particularly concerning early prediction of financial failure. The study adopts a descriptive-analytical methodology and targets a population consisting of academics and certified accountants in Erbil City, totaling 175 individuals. A purposive sample of 71 respondents was selected. The data was analyzed using the SPSS software, and the findings strongly support the study’s hypotheses. The results indicate that AI techniques represent a qualitative leap in the fields of accounting and finance due to their ability to predict financial failure early and enhance the quality of financial statements by reducing errors, detecting manipulation, and improving transparency. The study also found that the effectiveness of these techniques is significantly influenced by the availability of digital infrastructure and the technical skills of professionals in the accounting field. The study recommends the need to strengthen professional training and qualification in AI technologies and to systematically integrate these tools into accounting systems.

The study's problem was represented by the presence of audit risks during the audit process, which indicates the possibility of material errors in the financial statements and the possibility of mitigating them through the auditor's sectoral specialization, which may be reflected in the expectation gap. Accordingly, the study's problem can be presented through two questions: Is there a relationship and influence between the auditor's sectoral specialization and mitigating audit risk? Is there a relationship and influence between audit risk and the expectation gap? This study aims to demonstrate the role of auditor sector specialization in reducing audit risk and its impact on the expectations gap through studying the relationship and impact between auditor sector specialization and reducing audit risk; moreover, studying the relationship and impact between audit risk and the expectations gap,. To achieve the study objectives, the inductive approach was adopted by preparing a special questionnaire, which was distributed to a random sample of sixty-four auditors in the Kurdistan Region of Iraq. The results were then analyzed using both (SPSS) and the EasyFit statistical programs. A number of conclusions were reached, most notably: the existence of a relationship and an impact between the auditor's sectoral specialization and the reduction of audit risks represented by inherent, control, and detection risks. Furthermore, there is a relationship and impact between audit risks, including inherent, control, and detection risks, and the expectation gap. Based on the conclusions reached by the researchers, the study recommends several recommendations, the most important of which is the need to adopt a sectoral specialization policy in large and small audit firms, especially in sectors with high risks or complex regulations. Professional bodies must also work to update and develop professional standards to keep pace with modern challenges, address the gap between general expectations and auditing standards, and to ensure that auditing is not overly or simplistically understood.

This study aims to examine and analyze the impact of CEO job security on firm value, using a sample of companies listed on the Iraq Stock Exchange. To achieve this objective, the research focused on a sample of 15 listed companies across four sectors: banking (9), telecommunications (2), services (2), and investment (2), covering the period from 2013 to 2023. CEO job security was measured using the average tenure in office, while firm value was assessed using Tobin’s Q model. The study was based on the hypothesis that CEO job security has a statistically significant impact on firm value. A range of statistical methods were employed, including the arithmetic mean, standard deviation, correlation analysis, and regression techniques. The findings revealed a statistically significant negative relationship between CEO job security and firm value. The researcher suggests the need to reconsider the mechanisms for appointing and retaining chief executive officers, by achieving a balance between administrative stability and leadership effectiveness. This should be implemented by linking job security to well-defined and measurable performance indicators.

This study aims to demonstrate the impact of creative accounting practices on the quality of financial information and its impact on the rationalization of credit decisions through studying and testing the relationship and impact between creative accounting practices in financial statements and the quality of financial information, as well as clarifying the relationship and impact between the quality of financial information and the rationalization of credit decisions. Analyzing and testing the relationship and direct impact between creative accounting practices in financial statements and the rationalization of credit decisions. To achieve the study objectives and test its hypotheses, two approaches were relied upon: the standard approach, where in this aspect the deductive approach was relied upon to formulate the study hypotheses and link between the influencing and affected factors, and the positivist approach: in this aspect the inductive approach will be relied upon, the inductive approach was adopted by preparing a special questionnaire, which was distributed to a random sample of (107) credit analysts in a number of banks operating in the Kurdistan Region. The results were then analyzed using both the (SPSS) and the EasyFit statistical programs. A number of conclusions were reached, the most prominent of which are: the existence of a relationship and an impact between creative accounting practices in statements (income, financial position, financial cash flows, and statement of changes in equity) and the quality of financial information. Furthermore, there is a relationship and an impact between the quality of financial information and the rationalization of credit decisions. Finally, there is a direct relationship (and impact) between creative accounting practices in statements (income, financial position, financial cash flows, and statement of changes in equity) and the rationalization of credit decisions. This leads to a recommendation to enhance the competence of credit analysts through specialized training programs that enhance their skills in the field of creative accounting practices in financial statements, financial analysis, and the use of credit assessment tools, with priority given to analysts who are not adequately academically qualified.

The study aims to show the reflection of the International Financial Reporting Standard (5) Non-current Assets Held for Sale and Discontinued Operations on the financial statements of Dana Pharma Company for Trading Medicines, Medical Supplies, Equipment, Laboratory Equipment and Dental Supplies / Limited, based on Iraq's trend towards applying the IFRS financial reporting standards through studying the measurement, recognition and accounting disclosure according to the aforementioned standard under the unified accounting system and the resulting reflection on the quality of financial reports in the study sample company. In order to achieve the study objectives, the applied approach was relied upon by analyzing the financial statements of the study sample company to show the reflection of the aforementioned standard in its two parts (non-current assets held for sale and discontinued operations) on the financial reports. One of the most important conclusions reached by the study is that the application of the International Financial Reporting Standard (5) Non-current Assets Held for Sale and Discontinued Operations helps to enhance financial reports through transparency, accuracy and improving forecasts in providing information about discontinued operations in addition to the risks associated with non-current assets, which enables investors to make informed decisions based on reliable information. The study recommends that the International Financial Reporting Standard (5) Non-current Assets Held for Sale and Discontinued Operations should be applied in the Iraqi environment in a way that enhances the qualitative characteristics of appropriate financial information and honest representation, which helps in enhancing financial reports.

This study aims to analyze the impact of international financing—represented by foreign direct investment (FDI), international aid, and external loans—on selected indicators of the banking sector in Iraq. The analysis is conducted using the Autoregressive Distributed Lag (ARDL) model over the study period. The importance of this research lies in evaluating the effectiveness of external funding sources in supporting the financial sector and contributing to monetary stability under Iraq’s ongoing economic challenges. The results indicate a statistically significant positive relationship between FDI and both credit to the private sector and private deposits in the long run. This highlights the role of FDI in promoting banking sector growth and financial stability. In contrast, international aid exhibited a limited positive effect in the short run, with no significant impact in the long run. External loans were found to have negative effects on certain banking indicators, particularly in the short term, raising concerns about their contribution to financial stability. The study concludes that strengthening foreign direct investment is a strategic option for developing Iraq’s banking sector. Conversely, overreliance on external loans may undermine the efficiency of the financial system. Accordingly, the study recommends adopting balanced economic policies that focus on attracting productive foreign capital, enhancing the effective use of aid, and minimizing the adverse effects of foreign borrowing—all aligned with Iraq’s goals for economic growth and financial stability.

Unemployment is considered one of the most significant obstacles to economic development in developing countries in general, and in Iraq in particular. This issue has worsened in Iraq due to the exceptional circumstances the Iraqi economy has experienced, such as wars, international economic sanctions, and the accumulation of political and economic crises. What exacerbates the problem further is its persistence over long periods and the high unemployment rates. For instance, the unemployment rate in 2004 reached approximately 26.8%, despite government efforts aimed at revitalizing the national economy and attracting investments. In this context, the research aims to measure and analyze the impact of certain macroeconomic variables on unemployment rates in Iraq during the period 2004–2023. To achieve this goal, the Autoregressive Distributed Lag (ARDL) model was employed. The research reached several conclusions, including the existence of statistically significant relationships between the economic variables included in the model and unemployment rates. It was found that there is an inverse relationship between unemployment and each of (GDP, domestic investment, and foreign investment), while there is a direct relationship between (population growth and inflation) and unemployment. The study recommends the need to activate economic policies that support economic growth and encourage investment in order to reduce the worsening unemployment problem and achieve sustainable economic stability in Iraq.

This study aims to examine the determinants of inflation in the Iraqi economy over the period 2004–2023 using a Vector Error Correction Model (VECM) to identify both the long-run equilibrium relationships and the short-run dynamics between the inflation rate and broad money supply (M2), real gross domestic product, the nominal exchange rate, and international oil prices. The analysis relies on annual official data obtained from the World Bank, the Central Bank of Iraq, and the International Monetary Fund, and the estimations are carried out using the EViews software package. The results of the unit-root tests indicate that all variables are integrated of order one, I(1), while the Johansen cointegration test confirms the existence of two cointegrating vectors, suggesting the presence of a stable long-run equilibrium relationship between inflation and its key determinants. The estimated long-run coefficients show that the exchange rate is the most influential determinant of inflation in Iraq, followed by monetary expansion, whereas real output growth exerts a mitigating effect on inflationary pressures. International oil prices are found to affect inflation mainly through indirect fiscal and liquidity channels. Moreover, the error-correction term reveals that approximately 53 per cent of any deviation from the long-run equilibrium is corrected within one year, indicating a relatively rapid speed of adjustment. The study concludes that achieving price stability in Iraq requires prioritizing exchange-rate stability, enforcing strict monetary discipline, and strengthening supply-side policies that support productive growth, alongside maintaining fiscal restraint during periods of oil-price booms.

This study investigates the relationship between economic freedom indicators and foreign direct investment (FDI) in Brazil, during the period 2000–2022. a developing country and a member of the BRICS group. The analysis focuses on five key indicators: government size, legal system and property rights, access to sound money, freedom to trade internationally, and regulation of credit, labor, and business. The Autoregressive Distributed Lag (ARDL) model was employed to examine the dynamic relationship between these indicators and net FDI inflows. The significance of this research lies in its focus on the role of institutional and regulatory frameworks in attracting foreign investment. The study aims to analyze how the components of economic freedom influence FDI flows into Brazil. The research hypotheses are built on the assumption of statistically significant relationships—either positive or negative—between the selected indicators and FDI, depending on the nature of each indicator. Key findings reveal that Brazil has gradually improved its level of economic freedom by 2022, transitioning toward a more market-oriented economy. Excessive government intervention was found to be a deterrent to investment, while strong property rights, sound monetary policy, and effective regulatory environments emerged as key drivers of FDI. The study also highlights that excessive trade liberalization does not always stimulate FDI and may, in some cases, have adverse effects. Among the primary recommendations is the need to reduce government size and strengthen institutional and regulatory reforms, including enhancing the legal framework and streamlining labor market procedures, in order to improve the investment climate and support sustainable economic development in Brazil.

The study aims to analyze the role of trade openness in the economic performance of a selected group of developing economies in Southeast Asia—namely Indonesia, the Philippines, and Thailand—over the period 2015–2024. The research adopts a descriptive–analytical approach, without resorting to econometric methods, in order to clarify the nature of the relationship between trade openness and a set of economic performance indicators, including GDP growth, the volume of foreign trade, foreign direct investment (FDI) inflows, inflation, and GDP per capita.
The analytical results indicate that trade openness has contributed to supporting economic growth, enhancing export capacity, and attracting foreign investment during periods of relative stability. However, global crises—most notably the COVID-19 pandemic—have revealed the vulnerability associated with excessive reliance on the external sector. The study concludes with several key findings, the most important of which is that the Thai economy demonstrates a higher capacity to absorb shocks compared to Indonesia and the Philippines. Among the main policy recommendations for the Philippines is the development of a national industrial base that reduces dependence on imports and links trade openness with employment policies and technology transfer mechanisms.

The Iraqi economy faces profound structural challenges related to its overreliance on oil revenues, declining productivity in non-oil sectors, and weak economic governance. This research aims to analyze Iraq's economic reality, highlight its most prominent weaknesses and structural imbalances, and propose a comprehensive economic reform strategy based on diversifying sources of income, strengthening the private sector, and improving the investment climate. One of the most important findings of the research is that the Iraqi economy is characterized by a rentier nature, a stubborn problem that has proven insurmountable over the past decades and up until the present. The state's general budget still relies on the oil sector for 94% of total revenues. The research recommends creating the appropriate conditions for Iraq's integration with the outside world and international institutions, activating its economic role, fulfilling all international obligations, and monitoring international economic developments.

This research aims to examine the relationship between cryptocurrencies and traditional financial markets using standard methods, specifically MGARCH models, to measure and analyze their potential to revolutionize the world of financial technology. However, their long-term impact on financial markets may be far more profound in the future. They could fundamentally alter the economic and financial structure and transform the way financial institutions and banks operate. Cryptocurrencies are numerous, with Bitcoin being the most widely traded and representing a modern form of private money. Thanks to its technological capabilities, its global transaction networks are relatively secure and fast, offering promising prospects for further development. Nevertheless, cryptocurrencies are unlikely to challenge the dominance of sovereign currencies and central banks, particularly in regions with major currencies. As with other innovations, cryptocurrencies present a challenge to financial regulators, primarily due to the anonymity of their issuers and their status as cross-border financial assets. This necessitates a legal framework that supports highly transparent transactions and fosters an environment conducive to greater alignment with transnational and transcontinental transactions in traditional and modern financial markets. This framework also addresses the potential for replacement or competition between traditional financial markets and cryptocurrency markets. The research yielded several key findings, including: conditional covariance analysis reveals that the transfer of volatility between traditional financial markets and cryptocurrencies is limited for most periods, with only temporary spikes during shocks. Cryptocurrencies emerge as relatively independent assets from traditional markets, while a clearer correlation is evident within the cryptocurrency market itself. These findings underscore the importance of using dynamic MGARCH models when studying co-risks and diversifying investment portfolios. Furthermore, the results of the AR (1)–GARCH (1,1) model estimation confirm that the returns of financial markets and cryptocurrencies exhibit complex dynamic behavior involving self-dependency and highly sustained conditional covariance. Digital currencies, especially Bitcoin, stand out as a source of high risk due to the strength of shocks and the continuity of their time impact, which calls for the adoption of advanced standard tools when analyzing them or predicting their fluctuations. Daily data for five indices was used during the period from August 16, 2011 to June 21, 2024. All time series for the indices are converted into logarithmic returns, resulting in (3281) daily views for each indice.

This study aims to examine the impact of cultural values and environmental and social responsibilities on the financial performance of companies listed on the Iraq Stock Exchange (ISX). The research adopts a descriptive–correlational approach using historical panel data (ex-post facto). The study population consists of all companies listed on the Iraq Stock Exchange, from which a sample of 57 companies was selected covering the period 2010–2020. Financial performance was measured through a composite index including return on assets (ROA), return on equity (ROE), earnings per share (EPS), and net profit margin (NPM). Cultural values, environmental responsibility, and social responsibility were measured using dummy variables derived from corporate governance characteristics and disclosures in annual reports. The study employed the Generalized Method of Moments (GMM) using EViews to test the hypotheses.
The results reveal that cultural values have a statistically significant negative effect on financial performance, while environmental responsibility shows no statistically significant impact. In contrast, corporate social responsibility (CSR) has a positive and significant effect on financial performance. The findings suggest that social responsibility practices can enhance corporate reputation and strengthen stakeholder trust, which may improve financial outcomes.
The study recommends that companies listed on the Iraq Stock Exchange strengthen their social responsibility initiatives and improve the integration of cultural and environmental considerations into their strategic and financial decision-making processes.

This research aims to analyze the impact of Financing Combination on the profitability of insurance sector companies listed on the Iraq Stock Exchange during the period (2014-2023). The study's problem stemmed from the significance of financial structure as a key factor in determining companies' ability to achieve technical and investment returns. Alongside profitability, which serves as the dependent variable, it is considered that indebtedness and leverage ratios, representing the explanatory variables, are Important elements in this impact. Furthermore, this relationship is also influenced by other factors such as liquidity and firm size, which act as control variables, as well as operational and economic conditions. Accordingly, the study sought to test the main hypothesis stating that Financing Combination significantly impacts the profitability of Iraqi insurance companies.
to achieve this, multiple regression analysis was employed, utilizing the Pooled Mean Group (PMG) estimator within the Autoregressive Distributed Lag (ARDL) framework in (EViews) software. This model facilitates the analysis of dynamic relationships, accounting for heterogeneous short-run coefficients and homogeneous long-run coefficients. The study found that financial leverage in Iraqi insurance companies exhibits a positive long-term effect for the debt-to-total assets ratio on profitability, while demonstrating a negative long-term effect for the debt-to-equity ratio. This variation is attributed to the presence of a strong dynamic Error Correction Mechanism (ECT), which enables companies to correct structural imbalances and return to equilibrium in the long run. Consequently, the research findings confirm the validity of the hypothesis stating that the Financing Combination has a significant impact on the profitability of the Study sample companies.

The research aims to determine the impact of macro-monetary variables (broad money supply, inflation rate, exchange rate, real interest rate) on the performance of the Iraq Stock Exchange index represented by market value, using a 19-year time series for the period (2005-2023) by applying the Autoregressive Distributed Lag (ARDL) model. The research results showed a significant positive effect between money supply and exchange rate and the market value of the Iraq Stock Exchange, and a significant negative effect between inflation rate and real interest rate and the market value of the Iraq Stock Exchange. The research recommended the need for the monetary authority to activate monetary policies in line with the ongoing changes in macroeconomic variables in Iraq on the one hand and the external economic and political changes affecting the Iraqi economy on the other hand.

This study aims to examine the impact of both spiritual climate and ethical intelligence on organizational well-being among a sample of nurses working in the dialysis unit at Al-Kadhimiya Teaching Hospital. The researcher adopted a descriptive-analytical approach, utilizing a questionnaire as the primary tool for measuring the study variables. A random sample of 56 nurses was selected from a total population of 65. Data analysis and hypothesis testing were conducted using SPSS version 27, applying a set of appropriate statistical methods. The results indicated a statistically significant effect of both the spiritual climate and ethical intelligence on organisational well-being, highlighting the critical role of these variables in enhancing the nurses’ organisational well-being within the unit. Based on these findings, the researcher recommends the adoption of administrative strategies that foster a positive spiritual work climate and support the development of ethical behavior among nurses, given their positive impact on improving staff well-being and the quality of healthcare services provided to beneficiaries. Keywords: spiritual climate, moral intelligence, organizational well-being, dialysis department.

This study examines the effect of personalized online shopping services on customers' purchase intention, with an emphasis on the mediating role of product hedonism, in the context of the Amazon platform in Baghdad. In the era of digital transformation, personalizing shopping services using big data, artificial intelligence, and machine learning algorithms has become a key factor in creating a unique user experience and increasing customer engagement. However, challenges such as privacy issues, cultural adaptation, and weak infrastructure, especially in emerging markets such as Iraq, affect the effectiveness of these services. In this study, the statistical population comprised 384 active Amazon Baghdad customers with experience using personalized services. Data were collected through a standard questionnaire based on the Likert scale and analyzed using structural equation modeling based on PLS-SEM. The results showed that personalized services, in addition to having a direct effect on purchase intention, also indirectly strengthen this intention by increasing shopping pleasure. Additionally, product hedonism can enhance customers' positive perceptions of personalization quality and foster a cycle of engagement and repurchase. These findings, while confirming all of the research hypotheses, emphasize the importance of combining advanced technology with an understanding of emotional and cultural drivers in developing effective marketing strategies for similar markets.

This study aims to measure the value-at-risk (VaR) of a group of investment portfolios and use it as a constraint in portfolio composition. This was achieved by utilising the conditional value at Risk (CVaR), also known as the mean value at Risk (Mean-VaR), which is a proxy for risk in investment portfolios. The study resorted to returns for the period (2012-2024) and employed SPSS statistical software. For accomplishing its objective, this study adopted the main hypothesis: "The conditional value at risk is a reliable measure of risk and therefore gives an account for a constraint on the risk of the optimal investment portfolio."
The study reached several conclusions, the most significant of which is that the conditional value-at-risk indicates a financial constraint on the risk of the optimal investment portfolios during the study's periods. The most prominent recommendations from the study are that investment specialists, particularly investment portfolio managers, should embrace techniques and models for calculating and estimating the various aspects of risk involved in investment decision-making, including portfolio risk.

One of the primary problems affecting the accuracy of linear regression parameter estimates is contamination, including noise and outliers. To reduce the impact of data contamination, a novel Huber-weighted function based on wavelet processing is evaluated in this study and compared with the classical Huber-weighted function. The efficiency of the suggested approach is demonstrated through simulation, which also compares it with the traditional Huber method using the root-mean-square errors of the calculated parameters. A simulation program was implemented using MATLAB. The study\'s findings demonstrated that the suggested approach effectively handled contamination (noise and outliers) and improved the precision of the multiple linear regression\'s parameter estimates when outliers were present.

This research aims to study the impact of the management empowerment strategy on improving the quality of financial reports in Iraqi mobile phone companies, especially Zain Iraq and Asiacell This stems from the premise that the quality of financial reports represents one of the fundamental pillars for enhancing the confidence of investors and stakeholders, as it relies on transparency, accuracy, and reliability in presenting financial data. Administrative empowerment is one of the most prominent modern strategies in business management, as it aims to give employees the authority and flexibility to make decisions and enhance the spirit of responsibility, which reflects positively on financial and administrative performance. The study is based on the following main hypothesis the management empowerment strategy has a positive moral impact on improving the quality of financial reporting of Iraqi mobile phone companies. A descriptive-analytical approach was adopted with a comparative analysis of published financial statements, as well as the use of modern academic sources. The research found that the application of management empowerment strategies contributes to enhancing the accuracy, transparency, and reliability of financial reporting, and helps create a sophisticated internal control environment capable of meeting the requirements of stakeholders.