AL-Anbar University journal of Economic and Administration Sciences

This study aims to analyze the impact of electronic human resource management (eHRM) on enhancing strategic agility within educational institutions. It was applied to a sample of (150) leaders and officials from the colleges and institutes affiliated with Erbil Polytechnic University in Erbil Governorate. The independent variable represented eHRM and was measured across five main dimensions: e-planning, e-recruitment and selection, e-compensation, e-learning and development, and e-performance evaluation. In contrast, the dependent variable, strategic agility, was measured across three sub-dimensions: opportunity exploration, opportunity exploitation, and structural agility. The study used a descriptive-analytical approach. Data were collected using an electronic questionnaire designed using Google Forms and analyzed using SPSS (version 26) and Excel (2019). The study relied on several statistical methods, such as normal distribution testing, confirmatory factor analysis, descriptive statistics, simple correlation analysis, and structural equation modeling (SEM). The results showed a significant and statistically significant effect of e-HRM on strategic agility, indicating that institutions that implement this type of management have a greater ability to attract and retain talent, thus achieving excellence and flexibility in strategic performance. This was clearly reflected in the selection of administrative leaders in the academic institutions under study. The study recommends the integration of e-HRM practices into institutional work plans and granting them an effective and independent role in decision-making, with the aim of enhancing overall performance and achieving excellence in the university work environment.

This study examines the role of investment decisions in achieving sustainable development, focusing on the real estate sector in Erbil. This sector is experiencing rapid growth, requiring a balance between economic objectives and environmental and social considerations. This study highlights the extent to which real estate companies adhere to sustainable investment concepts and the awareness of their employees of the importance of integrating sustainability into investment decisions. Data was collected through questionnaires and interviews with a sample of employees at several real estate companies, who analyzed their views on the impact of sustainable investments on economic performance, environmental protection, and social responsibility. The results showed that most companies recognize the importance of sustainable investment, but face multiple challenges, such as high initial costs, a lack of government incentives, and weak community awareness of the importance of sustainable projects. From an economic perspective, participants indicated that adopting sustainable investment strategies generates long-term returns and enhances the stability of the city\'s real estate market. From an environmental perspective, some companies have begun implementing green building standards, energy and water-saving technologies, and the use of environmentally friendly building materials. However, these initiatives remain limited due to the lack of supportive policies. On the social front, the study showed that few companies pay attention to concepts of social responsibility, such as improving quality of life, providing a fair work environment, and supporting local communities.
Based on these findings, the study recommends strengthening government legislation and policies that encourage sustainable investment in the real estate sector, along with providing financial incentives and facilities for companies that adopt sustainable practices. It also recommends organizing training and awareness programs for employees and investors to raise awareness of the importance of sustainable development in strengthening the economy, protecting the environment, and achieving social justice.
In conclusion, the study indicates that sustainable investment decisions in Erbil\'s real estate sector can play a key role in achieving sustainable development. However, they require government support and cooperation between companies and the community to overcome current challenges and ensure a sustainable future for the city\'s real estate sector. The researcher concluded that real estate companies should be encouraged to integrate sustainable development principles into their investment strategies, emphasizing the environmental and social dimensions alongside the economic dimension.

The present study aimed to identify the nature and level of the relationship and impact between charismatic leadership, at both the overall and sub-dimensional levels, and organizational vitality at the overall level. The study was based on a practical framework design built on two main hypotheses, which were tested statistically using the statistical software (SPSS Ver. 23). The research was conducted at Asiacell Telecommunications Company on a random sample of 106 respondents. The findings revealed a statistically significant positive correlation between charismatic leadership, at both the overall and sub-dimensional levels, and organizational vitality at the overall level. Furthermore, the results indicated a statistically significant impact of charismatic leadership, at both the overall and sub-dimensional levels, on organizational vitality at the overall level. Based on these findings, the researcher formulated several recommendations, most notably encouraging companies in general, and service organizations in particular, to adopt charismatic leadership by selecting and developing inspiring and motivating leaders, and providing training programs to enhance effective communication, build a shared vision, and strengthen trust—thereby supporting organizational vitality, stimulating creativity, and enhancing the organization’s ability to adapt and achieve sustainable growth.

The research aims to measure and analyze the dynamics of returns and their volatility in five Arab financial markets: the returns of the Iraq Stock Exchange "RISX," the returns of the general index of the Saudi financial market "Tadawul" (R TASI), the returns of the general index of the Dubai Financial Market (R DFMGI), the returns of the general index of the Amman Stock Exchange (R ASEGI), and the returns of the main market index of the Kuwait Stock Exchange (R BKPM). This is done using a set of conditional heteroskedastic multivariate generalized autoregressive conditional heteroskedasticity (MGARCH) models, represented by the GARCH(1,1) model to measure the volatility behavior of each market individually, the constant conditional correlation (CCC-GARCH) model, and the dynamic conditional correlation (DCC-GARCH) model, relying on daily data during the period from March 19, 2014, to July 21, 2025.
The results revealed that there are fluctuations in the returns of the studied market indices that vary from one market to another, with the Iraqi Stock Exchange being the most volatile, while the Amman Stock Exchange is considered the most stable. Additionally, the positive correlations were weak among most indices, with negative correlations existing among some others (such as R ISX and R DFMGI), which provides opportunities for diversifying investment portfolios. We also observed that the strength of correlations increases during financial crises, and these results support the hypothesis of the contagion effect, highlighting the importance of considering the evolving nature of the correlations among these indices when making asset allocation decisions.

This research aims to demonstrate the extent of adoption of digital banking services quality based on cloud computing. The research included two primary variables: the independent variable (cloud computing), which included four sub-dimensions (infrastructure, software). The second primary variable, the dependent variable, was the quality of digital banking services, which included four sub-dimensions (ease of use, time-saving, security, and confidentiality). From here, the research problem crystallizes around how to adopt digital banking services quality based on cloud computing. The research consisted of a sample of employees in private banks in Erbil. A questionnaire was distributed to (45) bank lecturers to measure the results. The research concluded that there is a possibility of adopting digital banking services quality based on cloud computing technology. The research recommends the need to pay attention to this technology to achieve services that stand out from competitors.

The internal public debt in the Iraqi economy is an intractable problem due to the traditional orientation of the state's general budget, which is summarized in financing governing expenditures from non-fixed financial appropriations. Given that the public debt is fixed or increasing in the short term, the public debt remains a contributing factor to increasing public spending in the general budget. Increasing public spending in the general budget implies an increase in the burden of the internal public debt, in particular. As we know, the general budget in the Iraqi economy is subject to state trends and also to fluctuations in the cycle of financial assets from oil sources. These determinants make it hostage to the internal public debt. Failure to repay the public debt, including its interest, increases levels of public spending, and increasing levels of public spending means an increase in the public debt with the nearest decline in the level of oil revenues for the general budget. Here, the researcher attempts to understand the timeline of the internal public debt by using the ARIMA model, which is an autoregressive model and an integrated moving average. This is a predictive model useful in understanding the time horizon of the internal public debt

The current research aims to demonstrate the impact of inclusive leadership, with its dimensions (openness, readiness, speed of access), on listening in the workplace, represented by its dimensions (cognitive dimension, emotional dimension, behavioral dimension) in Anbar Governorate. The research adopted the descriptive analytical approach to data through a questionnaire, which was considered the main tool for collecting it, from a sample of 78 individuals working in the Anbar Governorate office. The research hypotheses were tested using a set of statistical methods such as (arithmetic mean, standard deviation, regression coefficient, etc.) with the help of the SPSS statistical program. The research reached a set of conclusions, the most important of which is the existence of inclusive leadership in the organization under study, as well as the existence of an impact of inclusive leadership on listening in the workplace in the same organization.

through a field analytical study at Zeer Food and Cleaning Products Company in Erbil. The study relied on a descriptive analytical approach, and the research community consisted of company employees. (62) questionnaires were distributed, and (51) were returned for analysis. The questionnaire was designed to include two main variables: green marketing with its four dimensions (eliminating or reducing waste, reshaping the product concept, clarifying the relationship between price and cost, and making environmental orientation profitable), and customer loyalty. A questionnaire was used to collect data, which was analyzed using SPSS V26 using several statistical tools, including frequencies and percentages, arithmetic means and standard deviations, reliability coefficient (Cronbach's alpha), correlation coefficients, and linear regression. The results showed a significant correlation and influence between green marketing and customer loyalty, particularly after "making environmental orientation profitable," which recorded the highest correlation and influence. The results also demonstrated high reliability and validity of the research instrument. The study's originality lies in its treatment of a relationship rarely researched in the local context, which contributes to highlighting the importance of adopting sustainable marketing strategies in the industrial sector.

Abstract: High trade exposure has not led to positive changes in economic development, despite the increase in the degree of trade exposure in some years due to the rise in oil prices. No notable developments have been recorded in development indicators in areas such as industry, agriculture, and services. This reflects a failure to exploit oil revenues to promote real development in various sectors. The researcher adopted an approach that combines a descriptive-analytical approach to study and analyze the relationship between oil prices and the degree of trade exposure, along with an inductive approach to economic measurement analysis using the autoregressive distributed lag (ARDL) model. The research aims to measure the impact of oil prices on the degree of trade exposure of the Iraqi economy for the period (2004-2024). The econometric program (Eviews9) was used to conduct the estimates and extract the results. The results of estimating the long and short term parameters, in addition to the error correction parameter in the ARDL model, clearly support the validity of the research hypothesis, which indicates a direct relationship between oil prices and the degree of economic exposure during the time period studied. This means that any imbalance that occurs in the short term can be corrected in the long term, leading to a state of equilibrium. More specifically, a one-dollar increase in oil prices would result in an increase in trade exposure by (0.281) units. The study recommended reformulating trade policy, including developing a balanced strategy aimed at supporting local products and enhancing their competitiveness, in addition to expanding the base of non-oil exports. These efforts also include entering into regional trade agreements that contribute to increasing the volume of trade exchange away from reliance on the oil sector.

Remittances sent by migrants to their countries of origin are one of the most important sources of external financing in developing countries, especially in sub-Saharan Africa, where they have become an essential pillar to support economic and social stability. This research aims to analyze the impact of remittances in achieving sustainable economic growth, by studying the economic, social and environmental relationships that arise from the flow of these financial resources. The study was based on panel data for a number of countries that vary in the levels of remittances received to them, while applying standard models to measure the size of the impact of remittances compared to other factors such as foreign direct investment and foreign aid. The results showed a strong positive correlation between remittances and economic growth in countries with high flows, such as Senegal and Nigeria, where remittances contributed to reducing poverty rates, boosting investment spending and raising human capital levels. In contrast, the impact of remittances was found to be limited or negative in countries with low flows, as a result of the weak institutional environment and the absence of effective investment channels. The study also revealed that the productive use of remittances achieves long-term effects on sustainable development compared to consumer use.
The results confirm that remittances can be an effective driver of sustainable growth if supportive policies are in place that reduce transfer costs, promote financial inclusion, and direct resources towards productive sectors. The study recommends the need to adopt national and regional strategies aimed at maximizing the benefits of remittances as a development tool capable of supporting economic and social stability in sub-Saharan Africa.

Amid rapid digital transformations, this research aims to examine the impact of artificial intelligence (AI) on financial decision-making in large corporations, given the critical importance of accuracy and efficiency in such decisions within today’s business environment. The research problem lies in the limited understanding of how effectively AI can enhance the quality of financial decision-making, particularly in light of the technical and regulatory challenges associated with its implementation.
The study adopts a descriptive-analytical methodology, relying on secondary data drawn from global case studies (such as Amazon, Google, and Microsoft), in addition to an analysis of existing literature. Analytical statistical tools—including means and regression analysis—were employed to support the findings.
The research concludes that AI significantly contributes to improving the accuracy and efficiency of financial decisions by enabling the analysis of vast datasets, forecasting trends, and providing real-time support to decision-makers. Nonetheless, challenges related to infrastructure and data security remain key barriers to the effective implementation of AI technologies.
The study recommends investing in human capital development, enhancing data protection systems, and expanding strategic partnerships with technology providers to leverage AI in a way that supports sustainable financial performance in large corporations.

The aim of this study is to try to identify the extent of using responsible marketing as a modern marketing philosophy in light of the marketing business environment towards achieving sustainable development represented by the dimensions (economic, social and environmental), Statistical tools were used, including the arithmetic mean and Spearman’s correlation coefficient, and data were analyzed using the SPSS program, The study sample consisted of (46) questionnaires distributed among the researched sample, The descriptive approach was used after reviewing a group of previous studies including books and articles, The study reached a set of conclusions, the most important of which is: There is a major role for responsible marketing in sustainable development, as it represents the link between the companies and their environment, making it more responsible towards present and future generations, The companies must take into consideration long-term environmental and social needs, which is achieved by focusing on the optimal use of resources and providing customers with products that have social value and are more environmentally friendly, and increasing their motivation to change their behavior and adopt more environmentally responsible behaviors, In light of this, a set of proposals were presented, the most important of which is the necessity of adhering to ethical and social practices when dealing with its customers, The possibility of giving greater opportunities to members of society and their participation in it to meet their needs and desires and achieve their well-being.

This study examines the impact of leverage on the profitability of the Iraqi banking sector during the period 2019-2023. Relying on audited financial data published by the Central Bank of Iraq, the research addresses an important relationship between the total debt-to-equity ratio (TDE) and profitability indicators, namely: return on assets (ROA), return on equity (ROE), and net profit margin (NPM). The research adopted a quantitative approach using multiple linear regression analysis and the Mann-Whitney U test. The results showed a statistically significant relationship between financial leverage and profitability indicators, suggesting that well-managed debt financing can enhance financial performance. However, excessive reliance on debt can lead to financial instability, particularly under conditions of weak liquidity or macroeconomic volatility. The findings support the trade-off theory, which focuses on balancing debt and equity to minimize capital costs and maximize value, while also being consistent with elements of the hierarchy theory under unstable economic conditions. The study recommends that bank managers adopt a risk-aware, strategic approach to managing leverage to support profitability and long-term sustainability.

This study examines the role of cognitive biases among organizational leaders in influencing the objectivity and fairness of annual performance evaluations within microfinance companies. By integrating insights from cognitive psychology with organizational behavior theory, the research posits that recurring patterns of bias—such as confirmation bias, the halo effect, and recency bias, systematically distort leaders’ judgments when appraising their subordinates. Such distortions in evaluation not only hinder employees’ professional advancement but also reduce their motivation levels and, over time, weaken the overall effectiveness and performance of the institution. The study adopted a multi-method research design, combining quantitative surveys with qualitative interviews conducted across a selected sample of microfinance companies. This methodological approach provided strong empirical evidence of the existence of biases in workplace settings and revealed that leaders reliance on mental shortcuts and subjective impressions often overrides objective evaluation criteria.The contributions of this study are twofold. First, it enriches the academic literature on performance management by documenting the presence of cognitive biases in non-Western organizational contexts. Second, it proposes practical strategies to mitigate bias in evaluation systems, such as training evaluators on bias-reduction techniques, implementing structured assessment tools, and developing performance frameworks adapted to the cultural specificities of Arab microfinance institutions.

The study aimed to identify the impact of integration between internal and external Sharia auditing on improving accounting presentation and disclosure in the case of Islamic banks in the Kurdistan Region of Iraq, and to demonstrate the importance of the complementary role of both types of Sharia auditing. To demonstrate this impact, a set of questions were used targeting specific groups within the study sample. A questionnaire was developed to obtain the study data, which was analyzed using the statistical program (SPSS 2025). To achieve the study's hypotheses, the study focused on the extent of banks' compliance with internal Sharia controls and the extent of reliance on independent external Sharia auditing to ensure the credibility and reliability of financial statements for relevant users. Therefore, the One-Sample t-test, arithmetic mean, standard deviation, coefficient of variation, and Cronbach's alpha coefficient were applied. Important results were obtained, including the commitment of Islamic banks in the Kurdistan Region of Iraq to internal Sharia auditing controls and their commitment to relying on external Sharia auditing to ensure the completeness of Sharia auditing work for both types on a regular and periodic basis, as this has a positive impact on accounting presentation and disclosure.