Khazayin of Economic and Administrative Sciences

This research aims to identify the role of marketing intelligence, represented by its dimensions (customer intelligence, market intelligence, product intelligence, and competitor intelligence), in enhancing organizational intelligence, represented by its dimensions (desire for change, application of knowledge, and strategic vision), at Zain Iraq Telecommunications Company. The research adopted a descriptive-analytical approach, relying on a questionnaire as the primary data collection tool. The research sample consisted of 165 employees of Zain Iraq Telecommunications Company. Using statistical methods such as normality, Cronbach's alpha, reliability, arithmetic mean, standard deviation, and multiple regression, the research results showed a statistically positive relationship between marketing intelligence and organizational intelligence in the company under study. Therefore, the research concluded with several recommendations, the most important of which is to work on enhancing marketing intelligence due to its impact on strengthening organizational intelligence. This can be achieved through the company's continuous market monitoring by analyzing and tracking trends and measuring customer satisfaction levels

The current study aimed to identify the extent to which the dimensions of spiritual leadership (faith, altruism, and vision) affect professional well-being in its three dimensions (enthusiasm, activity, and dedication). The study was applied to employees of the Central Refineries Company/Baghdad, one of the companies of the Ministry of Oil in Iraq, who represent the research population. The research was structured around four main axes. The first axis was dedicated to the scientific research methodology. The second axis included the theoretical framework. The third axis presented the results and tested the hypotheses. The fourth axis was dedicated to conclusions and suggestions. The field component was then implemented using a questionnaire distributed to the research sample of (268) individuals. The researcher then collected the responses and statistically analyzed them using SPSS software, while adopting descriptive methods to test the hypotheses (arithmetic mean, standard deviation, Pearson correlation coefficient, and simple regression coefficient). The most prominent result of the research was the presence of an effect of the dimensions of spiritual leadership on the dimensions of professional well-being in the company under study.

The study included the role of digital transformation as an independent variable with its four dimensions: (leadership support, technological infrastructure, digital security, and human resources) in improving the efficiency of hotel decision-making as a dependent variable with its five dimensions: (problem identification and analysis, search for available alternatives, selection of the most appropriate alternative, decision implementation, and follow-up and evaluation of results).
The application field of this study was in the premium hotels in Duhok Governorate, namely:
(Crystal Duhok Hotel, Rixos Hotel, Sarkli Hotel, and Dilshad Palace Hotel).
The researcher purposefully selected these hotels as they are among the leading hotel institutions that have adopted digital transformation applications in various activities and specialties.
The study relied on a hypothetical model expressing the logical relationship between the main variables. A questionnaire was used as the primary tool for data collection. A total of 58 questionnaires were distributed, of which 51 were valid for analysis. These included responses from administrative leaders and employees. Statistical software was employed to conduct the necessary data analyses.
The results of the statistical analysis revealed a number of conclusions, most notably the existence of a statistically significant correlation between each dimension of digital transformation (independent variable) and the decision-making process (dependent variable). The findings also indicated a meaningful overall correlation between digital transformation and decision-making.
Among the key recommendations of the study is that premium hotel organizations in Duhok Governorate should adopt a comprehensive digital strategy that focuses on developing technological infrastructure and systematically employing digital transformation to support decision-making.

This study aims to compare the time series prediction efficiency of Adaptive Filtering (MW) and Box-Jenkins methods when applied to lower-order ARMA mixed models. The study employed statistical simulation using different sample sizes (small, medium, and large), with the analysis performed using the R statistical programming language. The results showed that MW outperformed other methods in most prediction scenarios, particularly with non-stationary time series, due to its ability to adapt to changes in data without being affected by them. In contrast, Box-Jenkins (BJ) methods performed better in some cases before applying control to the predictions, especially with small samples. The results also indicated that controlling the predictions improved the overall prediction accuracy and enhanced the efficiency of MW. The study recommends expanding the application of this method to include seasonal models and multivariate time series.

This article aims to analyze the relationship between temperature and ozone concentration in Wasit Governorate using fuzzy nonparametric regression models, given the nonlinear and ambiguous nature of the environmental data. Three main fuzzy nonparametric regression modeling methods were employed: the Nearest Neighbor (KNN) method, the Nadaraya–Watson method, and the Local Polynomial method. The estimation process relied on the Leave-One-Out (LOOCV) cross-validation method to select the optimal parameters for each model, using the Mean Squared Error (AMSE) and the Mean Integral Squared Error (IMSE) criteria. The response variable was treated as a triangular fuzzy number representing the uncertainty in the environmental measurements, and the Diamond squared distance was used to measure the difference between the estimated and actual fuzzy numbers. The results showed that all models performed acceptably, but the local linear regression model with the Epanechnikov kernel outperformed by achieving the lowest AMSE and IMSE values, reflecting its higher accuracy in representing the nonparametric relationship between temperature and ozone concentration. These results confirm that nonparametric fuzzy models represent environmental phenomena characterized by ambiguity.

This study explores the role of intellectual capital (IC) in generating institutional trust within Arab emerging financial markets through an integrated quantitative–philosophical approach. It assumes that institutional trust is not merely a result of procedural transparency or compliance with international standards but is rather produced through value-based and knowledge-driven disclosure that reflects an organization’s authentic identity and ethical intent.
Data from fifty listed companies in four Arab emerging markets (Saudi Arabia, Egypt, Jordan, and Bahrain) covering 2021–2024 were analyzed using Structural Equation Modeling (SEM) to examine the relationships between IC disclosure and its components (human, structural, and relational capital) and institutional trust, incorporating value-based disclosure and ethical culture as mediating and moderating variables.
The results reveal a strong positive association between IC disclosure and institutional trust (β = 0.64, R² = 0.67), with value-based disclosure acting as a cognitive–ethical mechanism that amplifies this effect. The findings demonstrate that Arab markets tend to build trust through ethical transparency rather than procedural transparency, positioning intellectual capital as a symbolic structure for re-legitimizing organizations.
The study proposes an Arab Value-Based Disclosure Framework that integrates global standards with local moral heritage and suggests policy directions to enhance public trust and financial sustainability. The originality of this work lies in its fusion of statistical rigor with philosophical interpretation, presenting an Arab epistemic perspective in which intellectual capital becomes a language of trust and a medium for institutional legitimacy reconstruction in emerging economies.

This research aims to study the impact of organizational Flexibility on reducing employee dissatisfaction through the mediating role of organizational integrity. The goal is to decrease employee dissatisfaction and negative behaviours towards management and the work environment by enhancing the legal department's ability to respond quickly to these behaviours and feelings amidst rapid environmental changes. The aim is to create an alignment between flexible organizational capabilities and the department's values to foster a healthier and more stable work environment. To build flexible organizational structures and promote a culture of integrity, the descriptive-analytical approach was adopted, utilizing an electronic questionnaire and a random sample of 107 employees from the study population (the legal department), which totalled 148. Data were collected and analysed using a set of statistical tools and software programs ((Spss v.26, Amos v.26), the results showed a direct effect of organizational Flexibility in reducing job dissatisfaction and an indirect effect of the mediating role in the relationship between organizational Flexibility and job dissatisfaction, as the role of organizational Flexibility faded with the presence of organizational integrity, which confirms its importance in promoting ethical values and transparency within the work of the department as working mechanisms to reduce the phenomenon of dissatisfaction, raise the efficiency of its employees and improve their quality of life.

The research is concerned with a vital contemporary topic, which is financial sustainability and measuring its impact in reducing the financial fragility of the banking sector in Iraq (Khaleej Commercial Bank). The research also addresses the problem of the bank’s lack of interest in researching and determining financial sustainability, and determining its impact on financial fragility, and the aim of the research is to analyze the reality of financial sustainability. And its impact on financial fragility.
The elements of financial sustainability (investment of capital and time, possibility of making profit, continuous financial review, planning, commitment, good management and teamwork) and their impact on financial fragility were relied upon. The research followed the descriptive analytical approach in presenting the research topics, and the comprehensive inventory method in determining the sample size, as the sample size reached (69) individuals, The study utilized descriptive and inferential statistical methods using SPSS (Version 23). Descriptive statistics were employed to summarize the data, while reliability and validity were confirmed through internal consistency and Cronbach’s alpha. Spearman’s correlation was used to examine relationships between variables, and multiple regression analysis with ANOVA was applied to test the impact of financial sustainability on financial fragility at a 0.05 significance level. Based on the research results, the importance of financial sustainability in minimizing financial fragility within the studied research sample is clarified. In addition, the research has resulted in several recommendations, of which the main highlight is the need to strengthen the bank's ability to plan for a large number of different situations.

This research focuses on analyzing the role of financial risk management in supporting and enhancing financial sustainability in banks operating in Maysan Governorate. An analytical study was conducted with a sample of 139 employees from branch departments and specialized departments in finance, risk, and compliance. The study adopted a descriptive-analytical approach, and SPSS software was used to conduct appropriate statistical analyses, including reliability tests, correlation coefficients, and multiple linear regression analysis. The research was based on four dimensions of financial risk management: the strategic dimension, the financial dimension, the political dimension, and the economic dimension. Regarding financial sustainability, it was assessed across three main dimensions: the temporal dimension, financial stability and solvency, and the institutional dimension. The results of the reliability test using Cronbach's Alpha coefficient showed that all questionnaire axes had a high degree of reliability, with alpha values ranging between 0.865 and 0.868, indicating strong internal consistency among the variables. Descriptive statistics showed that employees perceived the importance of implementing effective risk management to be moderate to high, with financial sustainability considered a prominent strategic objective for banks in the governorate. Based on Pearson's correlation coefficient analysis, a significant positive correlation was found between financial risk management and financial sustainability at a significance level of 0.01, demonstrating that improved risk management directly leads to enhanced financial sustainability. Furthermore, multiple linear regression analysis revealed that the different dimensions of financial risk explain 63% of the variance in financial sustainability levels (R² = 0.63), indicating the effectiveness of the risk management model in predicting the level of financial sustainability. The results showed that liquidity and operational risks have the greatest impact on financial sustainability, followed by credit and then market risks. The research concluded that the effectiveness of risk management depends on the quality of available financial information, the level of specialized technical training, and the presence of advanced technological systems to support monitoring and early warning. The study concluded with key recommendations, including strengthening the risk management structure within banks, developing analytical and forecasting tools and methods, expanding the use of financial technology (FinTech), and linking risk management plans to long-term strategic plans to achieve the required balance in financial sustainability for banks.

This study aims to examine the impact of workplace spirituality on the outstanding performance of human resources at the College of Law / University of Diyala. The research adopted a descriptive-analytical approach, and data were collected through a questionnaire distributed to a sample of 123 human resource members at the college, including academic staff and administrative employees. The sample was selected using a simple random sampling method. The results revealed a significant correlation and effect of workplace spirituality, in its various dimensions, on the outstanding performance of human resources, reflected in performance and achievement, initiative and creativity, cooperation, and job commitment.

This research aims to study the relationship between strategic orientation and its dimensions, and competitive advantage and its dimensions. The need to achieve sustainable competitive advantage through strategic orientation is evident, leading us to the following question: To what extent does strategic orientation contribute to achieving competitive advantage at the College of Fine Arts? A questionnaire was used as the data collection tool, and (105) questionnaires were distributed to the research sample. The SPSS program was used to analyze the research hypotheses. The research reached several conclusions, including the questionnaire analysis, which revealed a statistically significant correlation between strategic orientation and its dimensions with competitive advantage. This indicates that strategic orientation is a fundamental factor in achieving competitive advantage. The research concluded with a set of recommendations, the most important of which was the necessity of leveraging the significant relationship and impact between strategic orientation and sustainable competitive advantage to meet the requirements of competitiveness and improvement at the college under study, and to utilize its findings to fulfill these requirements

This research aims to study the relationship between the adoption of artificial intelligence (AI) and the effectiveness of recruitment in human resource management, with a particular focus on how government financial policies affect this. The research focuses on employee turnover rates and associated recruitment costs as key outcome indicators. The European Union was chosen as the research population, and ten countries were randomly selected to represent the research sample for the period 2015–2024. Due to the nature of the research variables, the cross-sectional dimensions, and the time series of the panel data, the analysis uses a random-effects linear regression model to estimate the relationships between the variables. The researcher concluded that increased spending on AI will affect human resource recruitment activity, specifically improving job turnover rates and, consequently, recruitment costs. Furthermore, the adoption of effective AI-based financial policies that support growth, such as macroeconomic forecasting, strengthening financial stability mechanisms within central banks, and enabling fiscal policies and revenue management, will be reflected in the speed of skills development, prioritizing human capabilities and continuous learning, and thus reducing turnover rates.

This study aims to demonstrate the effectiveness of corporate financing strategies, whether through debt or equity, across a range of indicators, including the equity ratio, debt ratio, and equity-to-debt ratio. It also examines other ratios that reflect the effectiveness of these strategies, such as profitability ratios, liquidity ratios, investment opportunity index, and earnings per share. To achieve this, the study adopted a set of hypotheses, which can be summarized as follows: (There is no statistically significant impact of corporate finance strategy on the effectiveness of the finance strategy). The study targeted five companies over the period 2009-2019, resulting in 55 observations that met the requirements for statistical testing. A number of appropriate financial and statistical tools were used. Microsoft Excel 2010 was used for financial analysis, and SPSS version 26 was used for the econometric aspect. The study reached several conclusions, most notably that the corporate financing strategies adopted by the companies in the study sample play a significant role. Furthermore, there is a significant inverse relationship between the return on assets, the market-to-book ratio, and the profitability index. The study found that the single share has no relationship with the return on equity index and has a direct and significant relationship with liquidity. The most important recommendation that emerged from the study is that companies should look for long-term debt and adopt it within the company’s financing strategy because of the benefits of long-term debt for the company, which are summarized as tax protection (tax Shield).

This study aims to analyze the impact of digital financial services on enhancing financial inclusion in Iraq within the framework of financial digital transformation. It examines the relationship between digital service indicators and financial inclusion and tests their effects in both the short and long run. The study adopts an econometric methodology using the Autoregressive Distributed Lag (ARDL) model based on monthly data covering the period (2020–2024). The results reveal a positive and statistically significant impact of digital financial service indicators on financial inclusion in both the short and long term. Electronic payments contribute to the transition from a cash-based economy to a cashless system and enhance credit capacity through the accumulation of financial data. Mobile money transfers serve as an effective channel for integrating financially excluded groups and expanding access to finance, while the spread of electronic wallets broadens the user base and reduces access gaps. The findings confirm that financial digital transformation constitutes a key driver for deepening financial intermediation in the Iraqi economy.

The research aimed to identify the behaviors of the strategic leader and their role in promoting digital transformation among employees working in the Salah al-Din Governorate Statistics Directorate (Statistics and Geographic Information Systems Authority). To achieve this objective, the researchers relied on a questionnaire as the main statistical tool for data collection. The descriptive analytical method was adopted as it was suitable for the nature of the research and its objectives. The data were analyzed using the SPSS Ver.23 statistical program. The research population consisted of the administrative leaders working in the aforementioned directorate, totaling (70) individuals. (67) questionnaires were distributed using a non-random sampling method, with (15) questionnaires distributed within the directorate's headquarters and (52) questionnaires distributed in the districts of the governorate. After collecting the questionnaires, it was found that (3) questionnaires were invalid for statistical analysis, leaving (64) valid questionnaires, representing a response rate of (98%). The research results showed a strong, statistically significant correlation between the behaviors of the strategic leader and the dimensions of digital transformation. Furthermore, the results demonstrated a clear and significant impact of the strategic leader's behaviors on supporting digital transformation within the Statistics and Geographic Information Systems Authority in the Salah al-Din Governorate Statistics Directorate.