AL Ghary Journal of Economic and Administrative Sciences

This study aimed to examine the role of dialogic leadership in reducing workplace depression. As a contemporary leadership style focused on dialogue, empathy, and active listening, dialogic leadership has shown potential in improving employee well-being, especially in high-pressure environments such as healthcare institutions .The research was conducted at Amal Al-Hayat Private Hospital in Al-Najaf Al-Ashraf, Iraq. A descriptive-analytical approach was adopted, using a structured questionnaire distributed to all hospital staff. Out of 140 distributed questionnaires, 132 valid responses were collected (response rate: 94.3%. (.The study focused on two core variables: dialogic leadership (affiliation, interactivity, involvement, intentionality) and workplace depression (depressed mood, guilt, worthlessness, helplessness and hopelessness, psychomotor retardation(.Findings revealed a statistically significant negative relationship between dialogic leadership and workplace depression. Higher levels of dialogic leadership practices were associated with lower levels of employee depression. The study recommends adopting dialogic leadership approaches in healthcare settings to foster psychological well-being and a healthier work environment.

This study aims to examine the extent to which the adoption of accounting information quality influences the effectiveness of financial decision-making within institutions, focusing on the perspectives of a sample of 105 employees from Al-Rasheed Bank in the Middle Euphrates region. The research addresses the identification of various dimensions of accounting information quality—such as relevance, reliability, comparability, and timeliness—and measures their impact on financial decisions in a complex environment that demands accurate and transparent information. The researcher employed a descriptive-analytical approach for data collection and analysis, emphasizing advanced statistical tools such as Pearson correlation coefficient and regression analysis, using statistical software (SPSS.V.29) and (Amos.V.29). The findings revealed a significant and positive impact of accounting information quality on the effectiveness of financial decisions, highlighting the necessity of enhancing financial reporting systems in institutions.

This research aims to study the relationship between operating cash flows and earnings per share, while examining the moderating role of cash liquidity in this relationship, based on a sample of Iraqi banks listed on the Iraq Stock Exchange during the period (2019–2023). The research adopts a quantitative approach using statistical models to analyze the relationship between variables, based on documented financial data.
The results showed a positive relationship between operating cash flows and earnings per share, reflecting the importance of operating activity in achieving profitability in the banking sector. The results also reveal a moderating effect of cash liquidity on this relationship, as it was found that high liquidity levels may limit the effectiveness of operating flows in improving profitability, indicating that unbalanced liquidity management may negatively affect the efficient use of operational resources.
The study recommends the need to enhance the efficiency of operating cash flow management and to avoid the maintenance of excessive liquidity levels without proper planning. It also urges bank administrations to take into account the balance between liquidity and profitability within the strategic plans of banks, in order to enhance their competitiveness and ensure the sustainability of their financial performance.

This study explores the role of Sustainable Growth Strategies in achieving Sustainable Excellence within industrial organizations in Duhok Governorate- Iraq. It addresses the growing challenges these organizations face, including difficulties adapting to labor market demands and increasing societal and governmental pressure for sustainability. Using a descriptive-analytical methodology data collected through (252) valid survey and complemented by personal interviews with factory managers. The study aimed to assess the current reality of industry organization in Duhok Governorate and evaluate their alignment with what should to be. Data analysis, using (SPSS V.27, AMOS V.24), revealed a statistically significant correlation between Sustainable Growth Strategies and the Sustainable Excellence. The study Conclude in some recommendations contribute to both the academic literature and practical applications by providing insights into the strategic importance of this study in industrial development.

The study aims to identify significant differences and their role in reducing cognitive distortions according to the levels of academic experience among students of the College of Computer Science and Mathematics at the University of Kufa. The importance of the research stems from the variables addressed, which represent a real problem that has caught the attention of researchers through their direct observations linked to their work environment.
The study adopted a descriptive analytical approach to describe and analyze the study variables, using a questionnaire as a tool to collect data about the research problem. A total of 82 responses were collected, and after removing duplicates from the statistical data, the number of valid responses became 80, with a response rate of 98% from the students. Statistical software such as AMOS v.27 and SPSS v.27 was used to analyze the responses.
A variety of statistical methods were employed, including Cronbach's alpha, standard deviation, arithmetic mean, coefficient of variation, one-way analysis of variance (ANOVA), and post-hoc tests. The analysis revealed a knowledge gap between the theoretical and practical aspects of the study variables. The results indicated an inverse relationship between the research variables, reflecting the importance of academic experience in reducing cognitive distortions.

This research aims to conduct an in-depth analysis of the decisive impact of interest rate sensitivity on asset quality in Gulf Cooperation Council (GCC) banks, exploring this relationship within a volatile economic environment characterized by rapid fluctuations in interest rates. The fundamental research problem lies in understanding the mechanisms through which interest rate fluctuations and banks' classification of their sensitivity to these fluctuations affect the quality of their core asset portfolios, particularly loans and investments, and the resulting potential challenges to banks' financial stability. To achieve this objective, the research focuses on a population comprising 40 commercial banks listed on major stock exchanges in GCC countries (Saudi Arabia, Kuwait, Qatar, and the United Arab Emirates-Dubai). A purposive sample of 12 banks was selected, representing 30% of the population, with data analysis conducted over a full decade from 2013 to 2023. The research reached a pivotal conclusion confirming that banks' sensitivity to interest rate fluctuations is not merely an important factor, but rather a principal and statistically significant determinant of their asset quality, where asset quality is directly affected by the extent of the bank's exposure to these risks. Based on these fundamental findings, the research recommends that banks in the region adopt more sophisticated and proactive strategies for interest rate risk management that extend beyond traditional hedging to include continuous restructuring of asset portfolios and enhancement of internal assessment mechanisms for credit and investment quality, with the aim of maintaining asset resilience and strength in facing market volatilities, thereby strengthening the overall banking sector's robustness.

This study aims to analyze the role of content marketing in mitigating organizational cognitive decline. This topic was chosen in response to the major transformations taking place in the business world. Organizations no longer rely solely on traditional marketing or knowledge management tools, but rather on content marketing, which embodies relevance, credibility, value, emotion, and appeal. A strategic tool to enhance organizational knowledge and confront the manifestations of organizational cognitive decline, as organizational cognitive decline is embodied in a group of dimensions, namely: premature cognitive aging of human resources, weak organizational cohesion, weak natural and acquired organizational immunity, weak environmental scanning, which represent manifestations of loss or erosion of knowledge within the work environment. The study focused on demonstrating the effectiveness of content marketing in reducing these dimensions, based on the hypothesis that providing purposeful and valuable content contributes to consolidating knowledge and activating understanding among employees. The study adopted the descriptive and analytical approach with the use of the questionnaire as a primary tool for collecting data from a sample consisting of managers and marketers of electronic sales centers in Najaf Governorate. The sample amounted to (120) individuals, and the study population (175) according to the Morkan table. A number of statistical tests were used based on the program (SmartPLS v.3.3.2) and (SPSS v.26), represented by the normal distribution, arithmetic mean, standard deviation, variance and exploratory factor analysis. The Cronbach's alpha coefficient and the results of the statistical analysis showed that content marketing has a significant negative impact on organizational cognitive decline. This means that enhancing the quality of marketing content reduces the manifestations of organizational cognitive decline.

This study aims to explore the impact of corporate social responsibility (CSR) on building brand personality, with a particular focus on the mediating role of consumer emotional intelligence. The research is grounded in the assumption that a brand’s commitment to the key dimensions of CSR—ethical, economic, social, and environmental—can directly contribute to shaping the five dimensions of brand personality: sincerity, excitement, competence, sophistication, and ruggedness. Furthermore, the study posits that consumer emotional intelligence, represented by its four dimensions—self-emotional appraisal, others’ emotional appraisal, emotion regulation, and emotion utilization—acts as a mediating factor that enhances this relationship by enabling consumers to understand and manage their emotions toward the brand and build stronger emotional bonds with it. A quantitative methodology was adopted using online questionnaires distributed to a sample of university students from the College of Administration and Economics who are Apple iPhone users, with a total of 83 valid responses. Data were analyzed using statistical modeling. The findings indicate that CSR significantly contributes to the development of brand personality, and that consumer emotional intelligence functions as an effective mediating mechanism that strengthens this effect, thereby fostering consumer loyalty and enhancing the brand’s competitive advantage in the market.

Investor sentiment is considered one of the most significant environmental variables affecting the continuity of banks. Accordingly, this research aims to investigate the extent to which behavioral investor sentiment influences bank continuity. The independent variable (investor sentiment) was measured using two indicators: trading volume and overnight return, while the dependent variable (bank continuity) was measured using the Z-Score model, later known as the Zeta 3 model, which was developed by Altman, in collaboration with Hartzell & Peck in 1995. This model is used to assess a bank's ability to continue its operations .The theoretical framework of the study was based on the deductive approach, and to achieve the research objectives, data was collected from annual reports published by the Iraq Stock Exchange. The study sample included ten commercial banks over the period 2014–2023. The research variables were quantitatively measured using financial data, in addition to employing appropriate statistical methods .The results revealed a statistically significant impact of behavioral investor sentiment on the continuity of banks. As for the recommendations, one of the most important is that the Iraq Stock Exchange should support research related to studying and understanding behavioral investor sentiment by funding studies that examine the psychological and behavioral factors affecting investment decisions, and by utilizing the results of such studies to develop more efficient policies and practices that enhance market stability and efficiency.

Traffic accident fatalities are one of the major global concerns, due to multiple factors affecting them and their impact socially and economically. Thus, forecasting the number of fatalities in any region is very significant in reducing this issue, especially when the number of vehicles is notably high and many families possess more than one car. Kurdistan Region of Iraq (KRI) has high fatality rates, as well as a high level of vehicle ownership in each governorate, highlighting the critical need for improved traffic management and safety strategies. This article aims to forecast traffic accident fatalities in KRI using multivariate dynamic time series models, specifically the Vector Autoregressive Moving Average with Exogenous variables (VARMAX) model. All the statistical analyses were performed using the Python programming language based on monthly data from 2015 to 2024. The average temperature and driving speed were included as exogenous factors to provide an extensive perspective of the dynamic regression relationships within these models, while the number of fatalities from three governorates (Erbil, Sulaymaniyah, and Duhok) were treated as endogenous variables. The dataset was divided into two subsets, with 80% used for training the model and 20% reserved for testing the performance. The results revealed that the VARMAX(1,1) model delivers the highest performance among the parameters investigated. Forecasts for traffic accident fatalities in the three governorates reveal a rising trend in 2025 and 2026. These findings underline the urgent need for targeted road safety programs and policy reforms to mitigate the prognosed increase in fatalities.

The current study aims to examine the relationship and impact between strategic foresight and sustainable innovation performance, as perceived by managers in various manufacturing organizations that produce construction materials in Duhok Governorate. Employing a deductive research approach, the study involved the development and distribution of a questionnaire to a randomly selected sample of managers within the targeted organizations. A total of 302 valid questionnaires were collected for analysis. The findings indicate a significant and noticeable correlation between strategic foresight and sustainable innovation performance. Based on these results, the study proposes several recommendations, emphasizing the importance of managers in manufacturing organizations adopting a proactive leadership role. This leadership should be focused on fostering a culture of strategic foresight and sustainable development within their organizations. Such an approach aims to stimulate future-oriented thinking among employees, promote industrial innovation, facilitate early planning for potential changes, and prepare organizations for an uncertain future.

The study aims to test and examine the influence of both organizational harmony and psychological empowerment on supporting employee readiness for change, given the changes and challenges that organizations face and the increasing need to adopt effective strategies for rapid response. The main hypothesis suggests that alignment between employees’ values and orientations, along with their sense of psychological empowerment, prepares employees to adapt and engage in change with flexibility, both psychologically and behaviorally. The study used a descriptive-analytical approach by selecting a random sample of 110 employees from the Research and Development Department out of a total of 153, through an electronic questionnaire, and applied various statistical methods using the SPSS v.27 program. The results indicated a significant relationship between organizational harmony and psychological empowerment with employees’ readiness for change. It also found that psychological empowerment enhances this relationship. Furthermore, the variables such as organizational harmony, psychological empowerment, and employee readiness for change all scored at a moderate level based on the responses of the participants. This is due to several reasons related to employees, including unfriendly workplace relationships, unfair reward systems, and insufficient support for employees. The study recommends that the organization adopt policies to improve the work environment and support employees’ psychological well-being, thereby increasing adaptability and flexibility toward change.

The research aims to provide a clear idea of the role of marketing audit elements in enhancing marketing performance through the mediating role of the quality of accounting information/an analytical study of the opinions of a sample of workers in a number of productive organizations in Duhok Governorate, as they possess internal capabilities and skills that enable them to examine and evaluate marketing practices and results through a control mechanism on their marketing behavior to identify their financial performance to evaluate various aspects of their financial activity, and work to improve the internal system and detect errors in their internal activity. The current research relied on testing marketing audit as an independent variable, marketing performance as a dependent variable, and the quality of accounting information as an intermediary variable and an analytical framework to identify the nature of the statistical relationships between the research variables. This prompted the researchers to formulate a number of main and sub-hypotheses, and test them through the use of a set of analytical statistical methods. The research reached a number of conclusions, the most important of which were: Marketing audit is a comprehensive, accurate, independent, and regular examination of the organization's environment, objectives, strategies, and marketing activities. It is an evaluation of the general conditions of the marketing plan, and its correct implementation prevents bankruptcy and liquidation of the organization. It gives them the opportunity to focus their resources on generating more profits and preventing waste. Among the important recommendations reached by the research are: The organizations surveyed should work on improving their marketing performance, which will help them enhance their results and achieve their goals. Implementation mechanism: By developing a comprehensive marketing strategy, studying competitors, understanding customer needs and desires, and working to set clear, measurable goals that align with the organizations' vision.

The topic of economic development in developing countries, particularly in rentier states, received significant attention in the last quarter of the past century due to its role in bringing about radical changes in institutional and social structures and expanding the economic base, thereby achieving human welfare and greatly improving the quality of life for society, especially with the concurrent rise in oil prices and the growing oil revenues obtained by oil-exporting countries. In Iraq, economic development has mainly relied on oil revenue, indicating the dependency of the economy on the resulting rent. Development plans during that period were formulated according to the regime's strategy, political theory, and economic philosophy, with established programs aimed at achieving economic and social transformations and planning for economic growth. This had a significant impact on changing the economic and social conditions prevailing in Iraq. However, after the political change in 2003, successive governments were unable to achieve economic development that matched Iraq's material capabilities. What has been achieved could be described as slow and stalled development, as Iraq witnessed no structural changes in its economic frameworks or its economic and social institutions, which still resemble those of low-income fragile states. Oil revenues did not contribute to the development of the most important productive sectors in the economy; rather, they contributed to the underdevelopment of other economic sectors, especially agriculture and industry. This is due to a set of obstacles that hindered their growth, leading to their regression and collapse. There was no clear strategy for economic development in most of its development stages, which negatively affected the Iraqi economy through the decline of many of its essential indicators.

This study aims to analyze the contribution of Islamic banking to sustainable development in Iraq, through an applied case study of Al-Taif Islamic Bank. The research adopts a descriptive-analytical approach supported by advanced statistical tools, including linear regression and Pearson correlation, to measure the extent to which Islamic banking practices support the three dimensions of sustainable development: economic, social, and environmental.
The findings reveal that Islamic banking significantly contributes to the economic and social dimensions, particularly through financing small enterprises and promoting social justice, while its contribution to the environmental dimension remains limited. Statistical analysis indicates a strong and statistically significant correlation between Islamic banking and sustainable development indicators, highlighting the relevance of this financial model in the Iraqi context.
The study recommends strengthening the role of Islamic banks in national development policies, developing financial products that address environmental sustainability, and enhancing institutional partnerships to achieve balanced and inclusive development aligned with Iraq’s socio-economic realities.

This research aims to clarify the role of the leader’s behavioral repertoire in reducing strategic deception, as one of the modern leadership approaches that rely on behavioral diversity and flexibility in addressing organizational challenges. The study was conducted in the Office of the Governor of Al-Najaf Al-Ashraf and adopted the descriptive–analytical approach, using a questionnaire as the data collection tool for a sample of (199) employees. To analyze the data, several statistical methods were employed through the SPSS program, including Pearson correlation, multiple linear regression, and hypothesis testing. The study concluded that the most important finding is the presence of a statistically significant inverse correlation between the leader’s behavioral repertoire and strategic deception. It also revealed a significant effect of the behavioral dimensions collectively in reducing deceptive practices, indicating that the diversity of the leader’s behavioral patterns effectively contributes to limiting misleading information within the organization. The most important recommendation emphasized the need to enhance leaders’ behavioral diversity and develop training programs based on transparency, innovation, and effective communication as essential tools for reducing strategic deception and strengthening organizational trust.

This research aims to apply the Activity-Based Costing (ABC) technique in the Men’s Garment Factory in Najaf as a modern approach for achieving more accurate production cost measurement and enhancing operational efficiency in a traditional manufacturing environment. The study addresses the problem that traditional methods of allocating indirect manufacturing costs do not accurately reflect the actual consumption of resources by each product, leading to distortions in unit cost estimation and managerial decision-making. An applied methodology was adopted by identifying the main production activities (such as preparation, sewing, ironing, packaging, and quality control) and determining the appropriate cost drivers for each activity. The indirect manufacturing costs were then traced to activities and assigned to the main products — the men’s suit and the military parka — based on their actual resource consumption.
The findings revealed that the ABC technique provides more precise and objective cost information than the traditional method. It highlighted variations in resource consumption across activities, identified non–value-added operations that generate waste, and supported management in improving decisions related to pricing, production planning, and performance control.
The study concludes that the ABC technique is a strategic tool for cost management within Iraqi industrial organizations, as it offers reliable data that enhance decision-making and operational efficiency. It recommends the gradual implementation of this technique in the factory and its extension to similar industrial units to optimize resource utilization and reduce waste.

The primary objective of this research is to examine the impact of proactive work behavior (the independent variable) on work-life balance (the dependent variable). This study is based on a survey of a sample of faculty members holding academic titles in public universities within the Kurdistan Region of Iraq, encompassing (16) universities. The questionnaire was distributed to them via Google Forms, utilizing a seven-point Likert scale. The independent variable, proactive work behavior, was measured through four sub-dimensions: (taking responsibility, employee voice, individual innovation, and problem prevention). The dependent variable, work-life balance, was measured through three sub-dimensions: (satisfaction balance, involvement balance, and time balance). The total population size was (11,022) faculty members, with a sample of (388) respondents. To derive the results, an analytical descriptive approach was employed using SPSS (Version 27). The researchers reached several conclusions, the most significant of which is that an increase in proactive work behavior is associated with greater work-life balance among the faculty members.

The present study aims to identify the role of supportive leadership, represented by its dimensions (empowerment, inspirational motivation, fairness of treatment, and open communication), in enhancing human resource capabilities through their dimensions (knowledge, skills, attitudes, and job practice) within the general directorates of Zakho and Soran, as the field of study. The research population consisted of all administrative unit managers (heads of departments, division managers, and unit managers) in the investigated directorates, totaling (456) individuals. The research was applied in the field to a random sample of (352) respondents. The current study adopted the descriptive-analytical method, and data were collected using a questionnaire as the primary tool. The research hypotheses were tested using statistical software packages (AMOS V.24). The study reached several conclusions, the most important of which is that supportive leadership has a direct impact on human resource capabilities through its significant role in creating a motivating organizational climate, which in turn reflects positively on supporting sustainable institutional performance and enhances employee effectiveness across different administrative levels. In light of this, the researchers proposed a set of recommendations for the investigated directorates, the most important of which is the need to encourage leadership to continue practicing supportive leadership behaviors in a way that fosters a cohesive work environment moving in the right direction. This is due to the multiple and integrated dimensions carried by this leadership style, which has become one of the most essential attributes in the contemporary work environment to enhance human resource capabilities.

Taxes constitute the fundamental core of any government financial legislation and are one of the most important fiscal policy tools used by the state to influence economic activity. They represent one of the most important sources of public revenue for the government, in addition to their role in achieving numerous economic and social objectives. Their impacts vary depending on the prevailing economic system. Fiscal discipline is an important topic that should be highlighted. It includes a set of rules and methodologies aimed at achieving the state's financial objectives, including managing public spending and public revenues, and making sound decisions in this regard to avoid the pressures and economic crises facing the government.

The aim of this research is to identify the role that the application of Green Target Costing (GTC) can play in enhancing economic efficiency and environmental sustainability within Iraqi industrial entities. The research problem lies in the challenges these entities face in balancing economic efficiency with environmental sustainability, due to the limited adoption of green accounting approaches and the lack of integration of environmental dimensions into the early stages of cost planning.
The study employed a descriptive-analytical methodology, relying on data from the Battery Plant of the General Company for Automotive and Equipment Industry. It analyzed the contribution of reinvesting the financial surplus generated from the application of GTC into projects such as lithium battery production and solar panel manufacturing, comparing the outcomes of implementation with the current situation.
The findings revealed that integrating environmental dimensions into target costing contributes to reducing operational costs and improving economic efficiency. The most significant conclusion of the study is that GTC represents an effective tool for achieving both environmental sustainability and economic efficiency by reducing resource consumption and enhancing productivity. Accordingly, the research recommends expanding the application of green target costing in Iraqi industrial entities, given its role in strengthening their ability to address the dual challenge of environmental preservation and cost reduction in production.

The purpose of this study is to examine the effect of strategic foresight of future customers in reducing digital disruption, thereby enhancing organizational adaptability to the dynamic digital environment. The study was applied to a population of 203 employees working in wholesale and retail mobile phone stores in Najaf, from whom 144 questionnaires were retrieved, and 141 were valid for analysis. The researchers employed a structured questionnaire as the primary tool, covering three dimensions: respondents’ general information, strategic foresight of future customers, and digital disruption. Data were analyzed using SPSS V.26, Smart PLS V.24, and AMOS, supported by a set of statistical techniques to test the research hypotheses.
The findings revealed that strategic foresight plays a vital role in understanding future customer behavior and anticipating their needs, which strengthens the accuracy and flexibility of marketing and technological decisions. Furthermore, results highlighted the importance of top management’s awareness of the integration between strategic foresight and digital transformation, emphasizing that transformation should not be limited to technology but must also consider market dynamics and future customer behavior.

The aim of this study is to identify the role of strategic learning in enhancing sustainable competitive advantage. The industrial sector was selected as the field for conducting the practical part of the study. The research was based on a set of main hypotheses that were tested in the field across (26) dairy production companies in the Kurdistan Region of Iraq. The study sample consisted of (121) out of the total number of managers in the surveyed companies (131), meaning that the sample percentage of the community was (% 92.3). The descriptive approach was used, and Data were gathered using a questionnaire that was specifically developed for this study. The data were analyzed using a set of statistical methods through the (SPSS V.26) program to examine the correlation and impact relationships between the study variables.
The study yielded a number of conclusions, most notably the existence of a significant positive correlation between the dimensions of strategic learning and sustainable competitive advantage, as well as a significant impact of strategic learning dimensions on sustainable competitive advantage. In light of these conclusions, several recommendations were made, the most important of which is the need for the surveyed companies to institutionalize strategic learning as a sustainable organizational culture. This would enable them to effectively adapt to environmental changes and enhance their ability to make knowledge-based decisions.

The purpose of this study is to investigate the connection between the cost of capital and accounting earnings quality in businesses that are listed on the Iraq Stock Exchange. The quality of earnings indicates how much users depend on accounting data when making financial decisions. As a result, low-quality earnings can raise risk and uncertainty, which raises the cost of capital. The study employed a series of financial variables, including accounting accruals, earnings frequency, and stability, to assess the quality of earnings for a sample of listed firm from 2013 to 2022. The research used EViews 13 for finding and analaysing financial data by correlation and multi-regression.
The study discovered a statistically significant negative correlation between the cost of capital and earnings quality. It shown that businesses with high-quality earnings had a lower cost of capital because investors are taking on less risk. Additionally, the findings demonstrated that certain segments of the Iraqi market are more susceptible to this impact than others. To improve earnings quality, the report suggests strengthening governance procedures and financial disclosure. This will improve the Iraqi stock market\'s efficiency, draw in investment, and lower the cost of capital.

This research aims to study the role of international trade in enhancing economic growth in Iraq by analyzing the impact of trade openness on macroeconomic indicators such as GDP, employment rates, and foreign direct investment. The study relies on a descriptive approach alongside quantitative analysis, using economic data for Iraq covering a specific period (e.g., 2003–2023), with a focus on both oil and non-oil exports. The results indicate that increased trade openness has contributed to achieving relative economic growth; however, the heavy dependence on oil exports remains one of the main challenges hindering economic diversification and sustainable growth. The research recommends the necessity of diversifying the export base and adopting effective trade policies that keep pace with global changes and support local productive sectors.

Organizations and institutions face many challenges, the most important of which is lack of funding. Therefore, this study came with the aim of exploring and understanding the relationship between Green Supply Chain Finance and Green Product Quality. The study problem lies in the absence of sufficient attention in Iraqi industrial and economic companies to these three concepts, despite their vital importance in achieving a competitive advantage and reducing environmental impact. This matter indicates the existence of a knowledge gap regarding the nature of the relationship between these variables, especially in the electrical and electronic industries sector. The study aims to bridge this gap by testing the direct effect of Green Supply Chain Finance on Green Product Quality. To achieve these goals, the quantitative analytical approach was adopted, where a questionnaire was used to collect data from a random sample of employees in the State Company for Electrical and Electronic Industries (SCEEI). The sample size was 200 individuals, with a response rate of 83%. Data was analyzed using the (SPSS v.24) and (SmartPLS v4.0.8.4) programs. A set of statistical methods were also used, such as exploratory and confirmatory factor analysis, and descriptive and inferential statistical analysis. The study concluded that there is a positive and statistically significant impact of Green Supply Chain Finance on Green Product Quality, meaning that investment in green finance contributes to improving product quality ( β=0.457 , p<0.001 ). This indicates that adopting green financing tools contributes to enhancing environmental performance and improving the reliability, conformance, and perceived quality of products. The results also showed that Green Credit and Green Loans were the most effective tools in achieving quality, while the impact of Green Equity and Green Insurance was limited. The study concluded that it is necessary to expand the scope of green financing practices, develop integrated strategies for environmental quality, and adopt international sustainability standards to improve industrial competitiveness and achieve sustainable development in Iraq.

This study examines the role of strategic thinking, through its core dimensions—visionary thinking, integrative thinking, creative thinking, reflective skills, and systemic thinking—in strengthening the organization’s ability to adapt to environmental and organizational changes. The fieldwork was conducted at Pêrwer General Trading Company in Duhok, where a hypothetical framework was developed, incorporating two main hypotheses to test the nature of the relationship and impact between strategic thinking and organizational adaptability. Data were collected through a questionnaire distributed to a random sample of )80( employees out of a total population of )130(, with all responses deemed valid for statistical analysis. The data were analyzed using the statistical software (SPSS V.30) to describe and diagnose the research variables and to test the proposed hypotheses. The findings revealed significant correlations between the dimensions of strategic thinking and organizational adaptability, as well as a meaningful impact of these dimensions, both individually and collectively, on enhancing adaptability. Based on these results, the study recommends encouraging employees to put forward innovative ideas through internal platforms, initiatives, and incentive-based competitions, as such practices directly contribute to strengthening adaptability and developing practical solutions to challenges. Furthermore, it emphasizes the importance of establishing regular mechanisms to review adaptability levels and link them to strategic thinking practices, thereby ensuring the continuous development of the organization’s capacity to respond effectively to external changes.

This study explores the dimensions of market orientation and their impact on strategic success in the tourism segment. A descriptive-analytical approach was employed, with random sampling adopted due to accessibility challenges instead of surveying the entire population of tourism hotels in the Duhok Governorate in the Kurdistan Region of Iraq. Out of 110 distributed questionnaires, eighty-six were completed and analyzed. The hypotheses were examined using Structural Equation Modeling (SEM) with Smart-PLS, a suitable instrument for such models. The results showed that customer orientation, competitor orientation, and cross-functional integration each have a positive and statistically significant influence on strategic success, with significance confirmed at the 0.05 level. Among these, customer orientation confirmed the strongest impact, followed by cross-functional integration and competitor orientation. Based on these discoveries, the study suggests that hospitality directors prioritize customer orientation as the key driver of strategic success, while also highlighting the importance of monitoring and evaluating competitors’ strategies and market positions to sustain competitive advantage.

This research examines the reality of investment expenditures and the trade balance in the Republics of Egypt and Iraq for the period 2004–2023, attempting to explore the nature of the relationship between them in light of the economic changes that both countries witnessed during the study period. It begins with the general assumption that investment expenditures have a potential role in influencing the performance of the trade balance, and that this influence varies depending on the nature and efficiency of the expenditures and the surrounding economic conditions.
The results indicate that investment expenditures were characterized by a degree of fluctuation during the study period, and that their impact on the trade balance was not uniform across different periods. This may be related to variations in the efficiency of investment spending allocation and its sectoral composition. In light of this, the research emphasizes the importance of improving the efficiency of investment expenditures and directing them toward productive sectors, which could contribute to supporting economic performance and improving the trade balance in both countries in the medium and long term.

This research aims to analyze the impact of using Artificial Intelligence (AI) on investment decisions, through an applied study on healthcare sector projects within the Maysan Investment Commission. The research adopted a descriptive-analytical approach and relied on field data collected via a questionnaire, of which (101) surveys were analyzed using SPSS and Smart PLS software. The results showed a significant impact of AI in improving the efficiency and accuracy of investment decisions, with an effect coefficient value of (0.514) at a significance level of (0.000). This confirms that employing AI techniques—such as Machine Learning, Expert Systems, and Deep Learning—contributes to enhancing the quality of investment decisions and reducing risks. The findings also indicated that the dimensions of Expert Systems and Deep Learning had the most significant influence on investment decisions compared to other dimensions. The research recommended the necessity of developing a legal and regulatory framework for the use of AI in investment institutions, establishing hybrid systems that combine automated analysis and human expertise, and adopting training programs to qualify employees to deal with AI technologies.

The current research aims to uncover the relationship between the independent variable (personality traits) and the dependent variable (job procrastination), by understanding the conceptual framework of these variables and determining their prevalence at the Najaf Technical Institute. The research problem was represented by the need to understand the extent to which the prevalence of personality traits (openness to experience, conscientiousness, extroversion, agreeableness, neuroticism) affects job procrastination and the extent to which individuals postpone assigned tasks. Although previous research has addressed this topic, most of it focused on Western work environments or neglected to study the integrated impact of all dimensions of personality traits on job procrastination, creating a research gap that this research seeks to fill. The descriptive analytical approach was used as the primary research methodology by describing the intellectual content of the research variables. A questionnaire was used as the primary tool for data collection. A sample of (92) individuals was selected from the technical institute's research sample. Data was collected through an electronic questionnaire. Both Excel and SPSS22 were used for statistical analysis. The results indicated acceptance of the first main hypothesis, which states that there is a statistically significant effect of personality traits on the aggregate level of job procrastination. The results also showed acceptance of the second main hypothesis at the level of personality trait dimensions, as the effect of the dimensions (openness to experience, conscientiousness, extroversion) These sub-hypotheses were rejected, while the dimensions (acceptance and neuroticism) had a positive effect on job procrastination, and these hypotheses were accepted.

The motivational effect of organizational justice refers to its ability to stimulate positive employee behaviors in organizations, such as commitment, loyalty, and creativity. This justice is achieved when employees perceive internal decisions and procedures to be fair and transparent. The dimensions of organizational justice include distributive justice, which relates to the fairness of decision outcomes, such as rewards, promotions, and task distribution. Employees experience distributive justice when they perceive that the distribution of resources is proportionate to their effort and contribution, rather than based on favoritism or discrimination. For example, the most competent employee receives a deserved promotion. Procedural justice relates to the fairness of the processes and procedures used in decision-making. This means that rules and policies are clear, consistent, and applied to everyone without exception. For example, a transparent performance evaluation system and clear promotion criteria make employees trust the fairness of the procedures even if they do not receive the promotion. Interactional justice relates to the degree of respect and transparency in communication between management and employees. This justice is divided into two aspects: Personal justice: This means treating employees with respect and appreciation. Informational Justice: It means providing a clear and logical explanation for the decisions made. Its importance in service organizations lies in the following points: Increased job satisfaction: When employees feel treated fairly, their level of satisfaction with their job and work environment increases. Improved service quality: A satisfied and motivated employee provides better service to customers, which positively impacts the organization's reputation. Reducing negative behavior: Justice reduces feelings of anger and frustration, thus reducing phenomena such as absenteeism, job turnover, or poor performance. Enhancing loyalty and belonging: Employees feel a sense of belonging to an organization that respects them and appreciates their efforts, which increases their long-term loyalty.

Artificial intelligence (AI) has become one of the fields that are increasingly used in universities and the higher education sector. However, the factors affecting student use are still unclear in the universities of the Kurdistan Region. Thus, this research aims at exploring the determinants of students’ acceptance of artificial intelligence (AI) in universities in Iraqi Kurdistan. Study with a sample size of 240 students, was conducted in the universities of the Kurdistan Region of Iraq using a structured questionnaire and ordinal logistic regression analysis.
The model adequately fit (Nagelkerke R2=0.421) data with a correct classification rate of (73.8%). The economic situation of the family, the perception that artificial intelligence tools are designed for students and would solve their problems, facilitation to use educational programs, and interest in using AI-based tools ranked as one of the significant effects on artificial intelligence usage by university students. Conversely, low self-confidence in personal skills and concerns of an ethical nature had a negative impact on its use.
The findings highlight economic, technological and behavioural aspects influencing the adoption of AI by university students. The researchers suggests that increasing its use would include building digital literacy and addressing ethical concerns. This work has more general theoretical relevance for academic practitioners and college policy makers; It attempts to offer practical guidance on how university and policy sectors could facilitate ethical use of artificial intelligence tools.

This research aims to highlight the nature of the relationship and the impact between strategic identity and brand authenticity, through an exploratory study of the opinions of a sample of employees at "Noor Al-Kafeel Company for Animal and Food Products". The research problem stemmed from questioning whether the failure to achieve brand authenticity in organizations is due to a lack of attention to strategic identity, which is considered an intangible resource that provides flexibility and consistency to organizational and marketing activities. The research relied on a field survey methodology, wherein 115 questionnaires were distributed using purposive sampling to the employees of the aforementioned company. For analysis purposes, descriptive statistics (arithmetic mean, standard deviation, coefficient of variation, and relative importance) were used to evaluate the level of the variables' dimensions. Additionally, Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed via SmartPLS v.4 software to test the main research hypothesis. The results of the descriptive analysis revealed a positive trend among the sample members toward the dimensions of strategic identity (vision, mission, values) and the dimensions of brand authenticity (brand congruence, brand consistency, and customer orientation toward the brand). Furthermore, the hypothesis testing results confirmed a positive and significant impact of strategic identity on brand authenticity. Based on these findings, the research concluded that a clear and coherent strategic identity plays a pivotal role in building brand authenticity and enhancing its credibility. Accordingly, the research recommended that the company's management develop a clear and explicitly stated core vision, mission, and values, ensure their consistency across all marketing and communication interactions, and design campaigns that reflect these values to solidify trust and increase customer loyalty to the brand.

The importance of Management Information Systems (MIS) lies in their ability to provide clear and accurate information that supports the development of effective strategic directions within universities. MIS plays a crucial role in enabling continuous development in higher education by aligning with the rapid growth of technology. This alignment is essential for entering a new phase of capacity building and for establishing the foundational elements necessary to ensure high-quality systems and outputs. Ultimately, this contributes to achieving institutional goals and enhancing knowledge management.Knowledge management, in particular, is a key area that has attracted significant interest from researchers, who have studied it from various perspectives to enrich the field and improve its application across universities. It aligns closely with the goals of digital transformation, which is the chosen focus area for Duhok Polytechnic University.In this context, a set of hypotheses was formulated based on the research framework. Data was collected through a specially designed questionnaire, and statistical tests were conducted using the SPSS software. The study produced several important findings most notably that the quality of knowledge improves when it is continuously stored and updated. Based on these findings, several recommendations were proposed, the most important being the need for Duhok Polytechnic University to establish a clear vision for implementing effective knowledge management strategies.

The research aimed to analyze the relationship and impact of implementing financial budgeting systems on improving companies’ financial performance. The General Electric Industries Company in Baghdad was selected as the study population, and the sample consisted of 60 employees from the company's financial and administrative staff. Among the key findings of the study is that the implementation of financial budgeting systems serves as an effective planning and control tool, contributing to enhanced financial discipline, expenditure rationalization, and improved efficiency in resource allocation within companies. The responses of the research sample also indicated a high level of agreement on the importance of financial budgets in supporting the financial decision-making process, evaluating actual performance against planned targets, and achieving the organization’s strategic objectives.Among the main recommendations is the need for Iraqi companies to adopt integrated and flexible financial budgeting systems, enhance specialized training for staff, and align budgets with operational and control plans, considering them an effective instrument for financial planning and performance management..

This study aimed to explore the impact of the leader's behavioral integrity on reducing workplace deviance. The field study was conducted in branches of Al-Rafidain and Al-Rasheed Banks operating in the Middle Euphrates region (Najaf, Diwaniyah, Karbala, and Babylon), which were selected as the research community. The sample consisted of 241 employees from various administrative levels working in these banks.
The study adopted a descriptive exploratory approach to collect, analyze, and interpret the data. A structured questionnaire was used as the main tool for data collection from the selected sample. The research problem was framed in the following main question: "Does the leader’s behavioral integrity contribute to reducing deviant behavior in the workplace?"
To answer this question and its associated sub-questions, the collected data were analyzed using a set of advanced statistical methods, including regression analysis,employing SPSS (version 28) and Smart PLS software. The findings of the study revealed a statistically significant relationship between the leader’s behavioral integrity and workplace deviance. Specifically, higher levels of behavioral integrity among leaders were associated with lower levels of deviant behavior among employees. This highlights the critical role of integrity as a core leadership behavior in regulating job performance and minimizing unethical practices within the organizational environment. The study concluded with several recommendations, most notably the necessity of embedding the values of integrity, justice, and wisdom as fundamental components of the organizational culture in banking institutions. This can be achieved through effective training programs and ethical leadership practices. The study also recommended the adoption of administrative policies that reinforce ethical behavior and align professional values with performance evaluation criteria. Furthermore, it called for the development of mechanisms for evaluating and selecting administrative leaders based on behavioral integrity indicators

This research paper seeks to determine the purpose of this study which is to examine the role of organizational learning: Sustainable Leadership and Adoption of Green Strategy in Higher Education Institutions. Sustainable Leadership the independent variable against three dimensions (Visionary Thinking, Ethical Behavior, Stakeholder Engagement), and Green Strategy as the dependent variable against four dimensions (Waste Reduction, Energy Use Policy, Green Curriculum, Sustainability Reporting), and Organizational Learning as the Moderating Variable against three dimensions (Knowledge Acquisition, Knowledge Sharing, Adaptability) which is directly influencing Higher Education Institutions in the Kurdistan Region - Iraq. The researcher relied on the descriptive analytical approach by collecting and studying the perspectives of a sample, where the variables were investigated and the correlation and influence among the variables were tested. The represented universities and institutions where the study sample is located (883) respondents out of the total (63,800) sample individuals are used as the study field (Students, Administrative staff, Academic staff) . The hypotheses were analyzed by using the computer program (SPSS V.24) statistically. A set of key findings made in the study was that Sustainable leadership does not only have a direct and significantly positive impact on the adoption of a green strategy but also through the mediating effect of organizational learning. The research suggested some recommendations Organized and repeat mechanisms and programs should be implemented to promote collective and collaborative learning about green best practices and exchange of knowledge between colleges and departments.

This research is limited to examining the role of the marginal propensity to consume (MPC) in economic growth in Iraq during the period 2005–2020, due to its great importance for economic policy. The MPC reflects several key indicators, as it influences the investment multiplier and, consequently, economic growth and employment.
To achieve the research objectives, a scientific methodology was employed, based on extrapolating economic realities and analyzing statistical data through mathematical methods within a fifteen-year time series. The study aimed to identify the nature of changes in this important factor—consumer spending—by analyzing its components: household consumption expenditure and government consumption expenditure, and by deriving the marginal propensity to consume for each component.
From a theoretical perspective, the value of the MPC ranges between zero and one. The closer its value is to one, the greater the increase in national income. Conversely, if its value is close to zero, national income rises only by the amount of change in investment multiplied by the investment multiplier, the value of which depends directly on the marginal propensity to consume.
The findings indicate that the MPC in Iraq was generally low, both for final consumption expenditure and for its components—household and government consumption. This low level negatively affected the value of the investment multiplier, and consequently, economic growth. Although gross domestic product (GDP) and disposable income achieved high growth rates, their impact was not reflected proportionally in the value of the marginal propensity to consume.
These results point to a disparity in income distribution in Iraq and highlight the ineffectiveness of fiscal policy in using the general budget as a tool to guide government consumption spending toward achieving the objectives of the Iraqi macroeconomy. This, in turn, led to a decrease in the MPC, suggesting the need for further independent studies to investigate these factors. It also reflects the inefficiency of resource allocation policies in directing aggregate demand to achieve sustainable economic growth

This research aims to examine the relationship between external auditor independence and the reduction of accounting fraud, while examining the interactive role of machine learning technology in this relationship. Given the rapid development of artificial intelligence technologies, it has become necessary to study the impact of these technologies on the auditing profession, particularly with regard to professional independence and the ability to reduce accounting fraud. To achieve the research objectives, a descriptive-analytical approach was adopted, and a questionnaire was used to collect data from a sample of external auditors and accounting and auditing professionals. The data was analyzed using appropriate statistical analysis tools, and a five-point Likert scale was used to express the dimensions of the five-point Likert scale. The most important conclusion is that external auditor independence is the most influential factor in reducing accounting fraud, while modern technological tools such as machine learning remain a potential support that requires effective training and implementation to have a tangible impact.

The research aimed to identify the extent of geopolitical risk disclosure in the financial reports of Libyan private banks during the past five years. It employed a descriptive methodology and gathered data from the financial reports published by three Libyan private banks: United Bank for Trade and Investment, Al-Sarai Bank for Trade and Investment, and Al-Yaqeen Bank. Content analysis was conducted using an unweighted binary coding approach to determine whether geopolitical risks were disclosed. The findings indicated that, on average, the level of geopolitical risk disclosure in the reports was 28.6%. Among the banks analyzed, United Bank for Trade and Investment recorded the highest disclosure rate at 43%, followed by Al-Yaqeen Bank at 26%, while Al-Sarai Bank reported the lowest rate at 17%.

The research aims to test the correlation and influence relationship between human resources flexibility as an independent variable in achieving strategic renewal as a dependent variable. In order to achieve this, the research relied on three dimensions of the human resources flexibility variable, which were (skill flexibility, behavioral flexibility, and human resources practices flexibility). The dimensions of strategic renewal were adopted (context, content, and process). Private universities were selected to test the research hypotheses through the main tool for collecting data and information (questionnaire), which was prepared for this purpose by applying it to university leaders in private universities in the Kurdistan Region. To achieve this goal, a comprehensive census was used, and the sample included (227) individuals in private universities. To test the validity of the study hypotheses, appropriate statistical methods were used, such as the arithmetic mean, Pearson's correlation coefficient, alpha coefficient, one-way analysis of variance, standard deviation, correlation coefficient, and confirmatory factor analysis (25) program. SPSS Amos 25 software. The results showed a strong, positive correlation and influence between human resource resilience and strategic renewal at the macro and micro levels. This indicates that enhancing resilience practices in human resource management directly contributes to supporting strategic renewal processes within private universities in the Kurdistan Region. The study recommended a number of recommendations to enhance human resource resilience in private universities and make it a parallel focus for strategic renewal processes. This would ensure a balance between developing strategies and empowering individuals and preparing them to adapt to those strategies.

This research evaluates the compatibility of Iraq’s 2024 Unified Accounting System with worldwide accounting and financial reporting standards (IFRS). The look at makes a speciality of 3 conceptual factors: identifying monetary file users, defining financial reporting objectives, and setting up the fundamental principles underlying economic assertion elements. The studies highlights that accounting serves as a device for communicating financial information, aiming to lessen uncertainty and improve decision-making. However, differences in environmental factors, regulatory frameworks, and user priorities have traditionally caused variations in accounting practices across international locations. In Iraq, accountants and auditors have long operated underneath a traditional policies-based version, which limits the usefulness of financial reports for external choice-makers. The 2024 Unified Accounting System modernization project attempts to reconcile this version with the world over identified standards but faces demanding situations in consumer identity, goal definition, and conceptual readability. A quantitative survey-based method turned into adopted. A general of 400 questionnaires had been allotted to accountants, auditors, financial controllers, and academic specialists throughout public and private sectors, yielding 2 hundred legitimate responses (50% reaction fee). The survey employed a 5-factor Likert scale to evaluate: (1) consumer definitions within the unified device, (2) economic reporting goals and their sequencing, (3) alignment of financial declaration factors with IFRS, and (four) ordinary compatibility with worldwide requirements. Reliability checks showed suited internal consistency (Cronbach’s alpha = 0.84). Data analysis found out the following key findings:
1. Identification of Financial Report Users: The updated system continues an accelerated definition of customers, inclusive of inner and outside stakeholders. Only 30% of respondents agreed that number one users (traders and lenders) are virtually prioritized, indicating moderate compatibility with worldwide developments, which focus on customers with direct financial hobbies.
2. Financial Reporting Objectives: The sequencing and wording of objectives inside the 2024 machine deviate from international standards. Only 25–32.Five% of respondents agreed that objectives efficiently emphasize decision-usefulness and cash go with the flow records. The system nonetheless displays legacy priorities of country wide accountants and regulatory needs as opposed to focusing basically on external customers’ choice-making.
3. Elements of Financial Statements: Definitions of belongings, liabilities, fairness, revenues, and prices lack conceptual readability in the up to date gadget. Only 7.Five–20% of respondents strongly agreed that these factors are definitely described and measured in accordance with IFRS. The machine continues to favor historical fee over truthful cost approaches, undermining decision-usefulness.
Overall, the studies confirms the principal speculation: the 2024 Unified Accounting System in Iraq isn't always completely like minded with global accounting and financial reporting requirements. Key gaps exist in figuring out primary users, sequencing reporting goals, and defining essential economic statement factors. The examine recommends revisiting conceptual foundations and which includes instructional experts in the modernization technique to make certain alignment with global best practices

This study investigates the relationship between Strategic Learning and Employee Empowerment within private-sector healthcare hospitals in the city of Najran, Kingdom of Saudi Arabia, from the perspective of healthcare employees. The research seeks to assess employees’ perceptions of the significance of strategic learning and its role in enhancing empowerment practices within healthcare organizations. A comprehensive descriptive survey design was employed due to its suitability for addressing the study’s objectives. Strategic learning, as the independent variable, was operationalized through four dimensions: knowledge generation, knowledge dissemination, knowledge interpretation, and knowledge implementation. Employee empowerment, the dependent variable, was measured using three dimensions: participation in decision-making, delegation of authority, and autonomy in job performance. Data were collected using an electronically administered questionnaire distributed across the study population. Statistical analyses were conducted using the Statistical Package for the Social Sciences (SPSS). Hypotheses were tested through multiple regression analysis and analysis of variance (ANOVA) for regression models. The findings revealed significant variation in the influence of Strategic Learning dimensions on the various aspects of Employee Empowerment, highlighting the complex and interconnected relationship between learning-oriented strategies and empowerment mechanisms in healthcare organizations. These results underscore the critical role of strategic learning in shaping empowerment practices, particularly within private hospitals operating in Najran. Based on the findings, the study recommends leveraging digital technologies to enhance strategic learning and employee empowerment by investing in knowledge management systems and digital platforms that facilitate knowledge sharing, support continuous learning, and strengthen employees’ capacity for effective decision-making.

This research aims to measure the impact of family ownership in the research sample banks on the effectiveness of the audit committee and their reflection on the quality of auditing for a sample of 10 banks listed on the Iraq Stock Exchange for a period of 10 years starting from 2014 until 2023 due to the availability of data. Islamic banks and banks whose data are not fully available were excluded. To achieve the research objective, the researchers used the method of analyzing the financial data of the research sample banks published in the Iraq Stock Exchange. Statistical methods were also used, represented by simple and multiple regression, normal distribution of data, and correlation analysis to arrive at the results. After conducting the analysis and tests, the researchers reached a set of conclusions, the most important of which is the existence of a statistically significant relationship between family ownership and the effectiveness of the audit committee, as ownership structures can lead to the effectiveness of audit committees by reducing family ownership, and this effect is reflected significantly on the quality of auditing through the effectiveness of audit committees.