Journal of Baghdad College of Economic sciences University

This research presents an overview of public relations concepts as an administrative function and its role in building reputation and trust strategies in private higher education.
The research problem focuses on the lack of understanding of the strategic role of public relations in enhancing reputation and trust strategies in private higher education institutions. The research aims to clarify the dimensions and strategies of public relations in strengthening the position of private higher education.
The importance of this research lies in its highlighting to university administrations the importance of practicing public relations and adopting its strategies to improve and enhance the position of private higher education.
A number of private universities and colleges were selected as the research area, while their university administrations (deans, assistant deans, and department heads) were chosen as the research population, totaling 84 individuals.
Data was collected using a questionnaire, and its scales underwent validity and reliability tests. The data were then processed using various methods. The statistical analysis, conducted using SPSS 24 and MAOS 24, revealed a significant variation in the impact of public relations dimensions on building trust and the reputation of private higher education. The most prominent recommendation was the need for private universities and colleges to listen to and engage with the job market.

This research aims to identify the impact of cultural alignment on talent retention strategy at Zain Iraq Telecommunications Company in Baghdad. The descriptive-analytical approach was used, along with the SPSS statistical software. The study was conducted on a random sample of 291 employees. To achieve the research objective, a questionnaire was developed based on previous studies to measure the research variables. The study yielded several key findings, including: cultural alignment and talent retention strategy resulted in a moderate level of employee productivity; cultural alignment was present at a moderate level within the company; and the need to adopt an effective organizational culture to enhance the effectiveness of the talent retention strategy was highlighted. The research recommended several measures, most importantly that senior management prioritize talent retention strategy. To improve the talent retention strategy in work management, it is essential to incorporate the important role of culture into the research sample and to develop policies, visions, and objectives by promoting participation, values, and learning. Senior management must commit to change and intensify its focus on its talented resources to educate employees and other management levels involved in this task.The research also emphasized the need for senior management to commit to change and to focus on developing its talented workforce by educating employees and other management levels involved in this process.

The research examines the impact of spiritual leadership on sustainable performance. The research problem is the extent to which the organization’s leadership and its spiritual aspect can achieve sustainable performance based on achieving internal (employees’) and external (service recipients’) satisfaction , The descriptive-analytical approach was adopted in conducting the research, A stratified random sample was used, which included a number of leaders of the General Company for Electricity Production, & its number was (145) respondents, Adopting the questionnaire as the main tool for data collection, along with a number of statistical methods (arithmetic mean, coefficient of determination (R²), coefficient of variation & etc.), The most prominent conclusions showed the availability of the two research variables among the research sample, albeit to varying degrees, The most prominent recommendations were to pay attention to proactivity and initiative in dealing with the circumstances that prevent the application of the principles of spiritual leadership, and thus the weak achievement of sustainable performance.

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The aim of this research is to analyze the impact of financial decisions (dividend distribution, retained earnings, and debt financing) on the market value of shares by studying the data of some companies. These decisions are important for financial management to maximize shareholder wealth and achieve financial sustainability. The research population is the Iraq Stock Exchange, and its sample included (6) companies for the period (2019-2024). The researcher adopted a set of financial and statistical methods, including multiple and simple linear regression using applications (Excel 2010, SPSS V.26) to test the research hypotheses. The researcher reached results, the most important of which is the existence of a significant impact of dividend distribution, retained earnings, and debt financing on the market value of shares, in addition to a very strong correlation between the aforementioned financial decisions and the market value of the share.

This study aims to analyze the impact of some macroeconomic variables, namely inflation, exchange rate, budget deficit, and foreign direct investment, on the international balance of payments, with a focus on the Arab Republic of Egypt. The study derives its importance from the vital role these variables play in determining external economic stability, given regional and global political and economic challenges. The research falls within efforts to understand the quantitative relationship between these variables and the international balance of payments, with the aim of providing scientific insights that support economic policies aimed at enhancing financial sustainability and achieving external balance.
The research problem is summarized in explaining the impact of inflation, exchange rate, budget deficit, and foreign direct investment on the balance of payments, and the extent to which these variables are related to changes in the external economic situation of the Arab Republic of Egypt. The study is based on two main hypotheses: the first denies the existence of a significant impact of these variables on the balance of payments, and the second acknowledges the existence of a significant relationship between them. The results of this study are expected to contribute to providing recommendations to economic decision-makers regarding the contribution of macroeconomic variables to the international balance of payments of the Arab Republic of Egypt

The research aims to analyze the underlying causes of this trade dispute, examine the economic impact of the decision on the US economy, measure the impact on the Chinese economy and global trade, and anticipate the future repercussions of the trade war on global markets. The importance of the research lies in enriching studies related to international trade and economic wars. The research emerged from the problem that the global economy has witnessed, since 2018, accelerating repercussions as a result of the trade war between the United States of America and China, and that its repercussions were represented by rising prices. International trade has declined, and the research hypothesis can be explained that there is a positive relationship between raising customs tariffs and rising inflation levels in the United States, and that this American decision has had an impact on the decline of Chinese exports to the American market. The descriptive analytical approach has been adopte Based on recent economic reports and trade data, the study reached a number of conclusions, most notably the rise in commodity costs and the disruption of global supply chains. Based on this, several proposals were presented, most notably the need to activate dispute settlement mechanisms within the World Trade Organization and promote direct economic dialogue between major powers

Many countries, both developed and developing, face increasing challenges in achieving sustainable food security due to fluctuating economic and financial conditions and the repercussions of regional and international crises. Food security is one of the fundamental pillars of economic, social, and political stability. It encompasses not only the availability of food, but also the ability to access it on a sustainable, sufficient, and safe basis, as well as the provision of adequate stored energy to meet the nutritional needs of all segments of society. In this context, financial variables play a crucial role in supporting or weakening the food security system, as do inflationary pressures that affect individuals' purchasing power. Hence, the importance of research into the relationship between these variables and the sustainability of food security, especially in countries with varying levels of financial revenues and economic conditions, and facing increasing pressures in light of global challenges such as climate change, disasters, geopolitical crises, and structural imbalances in local economies. The research aims to analyze the impact of a group of financial variables, along with other supporting variables, on the sustainability of food security in a sample of developing countries during the period (1995-2022), as food security was viewed as a dependent variable represented by the food gap or demand gap

The interaction between sustainable transport infrastructure and the dynamics of the regional economy is inseparable, as this interconnection is a key engine for promoting growth and development. In this context, the transformative role of artificial intelligence in building more accurate and efficient predictive economic models is highlighted. Analysis of the economic impacts of various modes of transport—such as roads, railways, sea and Air Transport—shows their importance in enhancing spatial interconnection, reducing costs and stimulating productive sectors. Applied studies rely on analytical frameworks such as cost-benefit analysis and computational general equilibrium models to assess economic impact. Advanced artificial intelligence technologies, including transformer models and unified learning, also contribute to improving the accuracy of forecasting economic trends. Case studies from Brazil, India, South Africa and Japan supported these findings, emphasizing the importance of integrating traditional methods and smart technologies in supporting policy-making and achieving innovation-based Sustainable Development

The study aims to measure the impact of transfer payments expenditures on the budget deficit - a comparative econometric analysis of selected countries, with a reference to Iraq - as well as to examine the causal relationship between these variables. To achieve the study’s objective, a descriptive approach was adopted for the theoretical framework, an analytical approach for identifying the trends of variables, and a quantitative approach for the econometric analysis. The econometric section employed the Pooled Mean Group / Autoregressive Distributed Lag (PMG/ARDL) model after conducting diagnostic tests, including the Augmented Dickey-Fuller (ADF) test for unit roots, the Kao and Fisher tests for cointegration. Lag lengths were selected based on statistical criteria, particularly the Akaike Information Criterion (AIC), before applying the PMG/ARDL methodology. Subsequently, a random variable test was conducted to verify the normality of distribution, followed by the Granger causality test to assess causal relationships.
Transfer expenditures focus on enhancing economic and social equity by reducing poverty and increasing national consumption. However, if not sustainably financed, they may contribute to the budget deficit. Efficiently managed within balanced fiscal policies, they can serve as effective tools for supporting growth and reducing deficits. During crises such as those in 2008 and 2020, most countries increased their transfer spending while attempting to rationalize it. Countries like Canada maintained stable levels, while Sweden and Australia reduced such spending to ensure fiscal sustainability. In Arab countries, transfer expenditures increased in Jordan, Lebanon, and Tunisia amid declining revenues, which exacerbated budget deficits. Conversely, Egypt and Morocco improved their revenues while reducing transfer payments. In Iraq, transfer expenditures became central after 2003 due to rising unemployment and increased need for social support.
The results of the cointegration tests revealed a stable long-term equilibrium relationship among the variables, justifying the use of the ARDL model to analyze this relationship. The model estimation showed that, in the long run, transfer payments, inflation, and money supply have a positive impact on the budget deficit, while the real exchange rate and the corruption control index have a negative impact. In the short run, most variables were not statistically significant, except for the error correction term, which indicated the speed of adjustment toward equilibrium. The Granger causality test confirmed a causal relationship between transfer payments and the budget deficit, supporting the study’s hypothesis on the influence of these expenditures.

Today, artificial intelligence is an effective strategic tool that enables emerging institutions to improve their operational efficiency and enhance their ability to adapt and compete in modern markets. Therefore, this research seeks to highlight the effectiveness of using artificial intelligence in improving the quality of strategic decision-making in Iraqi emerging companies. The research problem was to understand and analyze the effectiveness of using artificial intelligence in improving the quality of strategic decision-making within Iraqi startup companies. Therefore, the research sought to answer the main question: How effective is the use of artificial intelligence in improving the quality of strategic decision-making in Iraqi startup companies? In order to achieve the research objective, we used the descriptive analytical method. We relied on the questionnaire tool to collect the data, and the questionnaire was distributed to a sample of the research population, which consisted of 432 individuals. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) program. The study found a statistically significant positive effect of using artificial intelligence on improving the quality of strategic decision-making in Iraqi startups at 0. Specifically, for every 1% increase in AI usage, the improvement in strategic decision-making quality in Iraqi startups increased by 0.471%.

This research aims to analyze the role of monetary policy in promoting fiscal sustainability in Iraq during the period 2010–2020 by measuring the impact of its two most important regulatory tools—the legal reserve ratio and the rediscount rate—on the two fiscal sustainability indicators: the ratio of external public debt to GDP and its ratio to public revenues. The research employed a descriptive-analytical approach using official data issued by the Central Bank of Iraq. The results showed that the legal reserve ratio had a more pronounced effect in mitigating fiscal pressures, as its increase was associated with a relative decrease in the external debt burden. However, the analysis revealed the limited effectiveness of the rediscount rate in supporting fiscal sustainability, despite its use as an expansionary tool for most of the study period. The results also showed that high levels of external debt are directly linked to weak non-oil revenues and the economy's vulnerability to security crises and oil price shocks. The research concluded that it is necessary to strengthen monetary policy tools, diversify funding sources, and enhance coordination between fiscal and monetary policies to ensure long-term fiscal sustainability

The three responsibility accounting indicators (rate of return on investment, residual income, economic value added) are factors that have a direct impact on designing the incentive system in economic units and thus linking employee incentives to the net profits they achieve in their operational activities, which leads to increasing production capacity and improving the quality of products for economic units that adopt this approach. Indeed, the responsibility accounting indicators of the Bank of Baghdad (case study) have an important role in determining the material and non-material incentives in the bank, and this was reflected in the income statement

Therefore, the purpose of this work is to analyse the role of full automation accounting in informing more reliable financial statements from economic agents under an era of fast pace digital transformation we’ve been going through. INTRODUCTIONS There is a growing reliance on technology use and the use of computerized accounting software have increased, along with substantial changes to procedures by which financial information is recorded, processed and communicated. To answer the question with respect to accounting automation’s conceptual framework and reliability of financial statements, we have presented a descriptive-analytic study based on how an approach was taken to establish the concept for accounting system and financial reporting in order to reflect upon them by reviewing background literature in this field as well as previous research findings. The empirical analysis shows that the automated accounting systems have contributed to a substantial reduction of human errors, increased accuracy and fairness and enhanced verifiability with all adding positively on the reliability, as well as overall confidence in the financial statements users perceive. The study highlights the role to be played, on the one hand by further developing automation application accounting and improving internal control system, and on the other hand continuous training of account personnel

This research aims to study the impact of climate change risk disclosure on improving the qualitative characteristics of accounting information, in light of the requirements of International Sustainability Disclosures Standard (2), through an applied study on a sample of economic units in the Iraqi environment. The research adopted the descriptive-analytical approach and used a questionnaire as the primary data collection tool. The independent variable was measured through four dimensions (governance, strategy, risk management, and metrics and objectives), while the dependent variable was measured through six characteristics of accounting information. The results showed statistically significant correlations and effects between the two variables, confirming that climate disclosure contributes to improving the qualitative characteristics of accounting information by reducing information asymmetry, increasing the transparency of financial reports, and standardizing presentation and disclosure methods. The research recommends adopting a guiding framework for climate change risk disclosure based on the requirements of International Sustainability Disclosures Standard (2) and encouraging economic units to voluntarily disclose such information, given its pivotal role in improving the quality of accounting information and enhancing user confidence

This article aims to highlight the challenges facing auditor performance in light of the increasing development in information technology, including digital transformation. The article's importance is highlighted by linking the relationship between digital transformation and its impact on auditor performance. The article seeks to achieve its objectives by defining the concept of an auditor, clarifying the concept of digital transformation, and demonstrating the impact of digital transformation on economic units and its effect on auditors. The descriptive approach was adopted, and previous studies were reviewed. Several conclusions were reached, including that digital transformation requires retraining, reorganization, and the creation of new jobs within economic units The most important recommendation was the need to hold training courses for workers in the accounting and auditing profession

The contemporary economic landscape is undergoing a profound structural transformation in the nature, volume, and utilization of data, placing internal auditing in a position where it must realign its tools with these accelerating changes. This study proceeds from the premise that Big Data Analytics represents a fundamental turning point in the evolution of internal auditing, opening unprecedented horizons for comprehensive oversight and proactive detection of errors and manipulation. The study aimed to assess the level of utilization of these technologies in internal audit operations across a number of Iraqi economic institutions and to measure their impact on oversight efficiency indicators. A descriptive-analytical approach was adopted as the primary methodological tool, and a questionnaire comprising (24) items was designed and distributed to a purposive sample of (48) internal auditors. The results revealed a high level of belief in the effectiveness of Big Data techniques in enhancing internal audit efficiency, along with statistically significant differences between the sample mean and the hypothetical mean in favor of the former. The study concluded with key recommendations, most notably: the necessity of incorporating Big Data analytics courses into internal auditor training programs, and developing flexible regulatory frameworks that accommodate real-time continuous auditing capabilities.

The Half-Normal distribution is used for modeling non-negative data, particularly in reliability and lifetime analysis to study product failure times and measurement error. In this study, we investigated Bayesian analysis of the Half-Normal distribution to obtain different estimators of unknown scale parameter using three different informative priors which are represented by the inverse Maxwell–Boltzmann (IMB), the inverse Nakagami-b (INK) and the inverse half-normal (IHN), based on two different loss functions which are represented by the squared error loss function (SELF), which is known as quadratic loss function and De Groot loss function (DLF). In addition to the maximum likelihood estimator (MLE). We introduced close-form by deriving the posterior distribution and the Jth posterior moments where j=1,2,3,4.
In order to evaluate the performance of different estimators of unknown scale parameter , we conducted Simulation Study by generating data for different sample sizes of the HND with several values for the true value of the scale parameter . The accuracy of the different estimates for was compared based on three different criteria: the mean relative estimate (MRE) and the mean biased estimate (Bias) and the mean square error (MSE). We obtain the best estimators for the scale parameter when the MRE and Bias and MSE tend to one (zero). In general, the simulation results showed that Bayes estimators better performance than the maximum likelihood estimator (MLE) for all sample sizes. Also, we concluded that Bayes estimators for scale parameter where the true value for scale parameter is under the Inverse Nakagami-b (INK) with (2,2) as prior distribution, according to the smallest value for MSE based on DLF for all n.