ENTERPRENEURSHIP JOURNAL FOR FINANCE AND BUSINESS

The current research aims to understand the importance of the role
and impact of Marketing 4.0 on competitive intelligence. The research
problem was represented by an important question: \\"How can
Marketing 4.0 impact competitive intelligence?\\" To explain the
relationship between the main research variables, two main hypotheses
were formulated for correlation and influence, from which subhypotheses were derived. To achieve the research objectives, a
descriptive analytical approach was used to survey the opinions of
employees at Al-Safir Private Hospital. The sample included (43)
employees out of a total population of (50). The intentional sampling
method was used, and their opinions were surveyed using a validated
questionnaire. To analyze the data, the statistical programs SPSS and
Excel were used. Among the statistical methods used were Spearman\\'s
correlation coefficient and simple linear regression coefficient.
The research reached several conclusions, the most important of
which is that Marketing 4.0 plays a role and impact on competitive
intelligence, contributing to increasing the hospital\\'s efficiency and
level of application of soft skills, tools, and techniques of Marketing 4.0
in competitive intelligence.

In light of the growing trend towards a market economy and the liberalization of trade exchanges, achieving a fair competitive environment has become one of the fundamental pillars of any economic system that seeks efficiency, innovation, and consumer protection. However, monopolistic practices – whether explicit or disguised – are among the most significant challenges that hinder this path, especially in countries where legislation still fails to keep up with the complexities of the modern market.
The Iraqi legislative environment, despite having a competition law, still suffers from a weakness in deterrent and monitoring tools, and a lack of specialized institutional mechanisms capable of monitoring and limiting monopolistic practices, especially those that take the form of covert alliances or control through technology. Despite the issuance of the Iraqi Competition and Anti-Monopoly Law No. 14 of 2010, the legislative and regulatory reality reveals a deep structural flaw in the ability to effectively confront monopolistic practices, The existing texts are characterized by a degree of generality and ambiguity, and do not reach the level of technical detail necessary to track modern monopolistic practices, especially those that occur through data control, hidden pricing, and cross-market alliances. Additionally, the absence of precise definitions for key concepts, such as 'dominance' and 'anti-competitive agreements', weakens the ability of courts and regulatory bodies to apply the texts rigorously and consistently. This is further compounded by institutional shortcomings. The concerned bodies responsible for law enforcement lack independence, human resources, and specialized technical capabilities, which often renders their oversight merely symbolic. Furthermore, the mechanisms for investigating monopolistic practices and the accompanying judicial procedures suffer from slowness and complexity, which undermines the deterrent effect of legal intervention. In light of these circumstances, an unequal market environment is reproduced, allowing certain economic actors to entrench their monopolistic positions at the expense of the principle of equal opportunities and consumer rights

This research paper aims to review some aspects of the public sector's monopoly and dominance over economic activities, which makes it impossible to achieve real investment. To achieve this goal, descriptive analysis was relied upon by relying on data from official bodies and analyzing the structure of the public and private sectors and the most prominent they practice. The paper concluded that the shortcomings lie in the existence of a large number of economic activities monopolized by the state, which represent brakes on the investment process and real growth. Accordingly, the most important thing we recommend is the necessity of fully striving for a full partnership between the public and private sectors in accordance with existing legislation and determining the aspects assigned to each side to prevent monopoly and support competition that enhances access to the market economy.

This study examines the preventive role of Legal Technology (LegalTech) in monitoring anti-competitive behaviors, with a particular focus on current challenges in Iraq. The problem arises from the limitations of traditional tools in detecting collusion and monopolistic practices, in contrast to the potential offered by LegalTech solutions such as artificial intelligence algorithms and digital reporting platforms. The research adopts a descriptive-analytical and comparative methodology, reviewing successful international experiences (the European Union, Singapore, and the United Kingdom), alongside an Iraqi case study in a key sector. The underlying hypothesis suggests that while LegalTech provides promising opportunities for regulatory oversight, its effectiveness in Iraq depends largely on the development of digital and legislative infrastructures. Preliminary findings indicate that LegalTech can play the role of an "early warning mechanism" against anti-competitive practices. However, Iraq faces structural and legislative challenges that require urgent addressing.
Accordingly, the research seeks to provide a cognitive and policy contribution that deepens understanding of the preventive role of LegalTech and supporting Iraqi decision-makers in addressing current challenges, thereby fostering a fairer and more competitive economic environment.

Monopolistic practices in Iraq’s dietary supplement and health food markets have created a dual burden: rising prices and declining quality. These dynamics limit consumer access to essential nutrients and compromise public health outcomes. Dietary supplements and fortified health foods are essential in preventing deficiencies and addressing gaps in nutrition, especially in fragile health systems such as Iraq’s, where decades of conflict and economic sanctions have undermined food security and health infrastructure. Yet, monopolistic control by a handful of distributors has led to inflated costs, restricted availability, and potential risks of counterfeit or substandard products.
This study evaluates the effects of monopolistic structures on consumer health by examining the availability, pricing, and quality of dietary supplements and health foods in Iraq. Employing a mixed methods approach, it combines quantitative price analysis with qualitative interviews to capture consumer experiences and expert insights. Findings are expected to reveal significant disparities in accessibility and quality when compared with international standards.
The study contributes to both academic discourse and public policy by filling a critical knowledge gap about how monopolistic practices in Iraq’s health-related markets affect consumer well-being. It offers evidence-based recommendations for policymakers, regulators, and public health stakeholders to promote market fairness, improve access, and safeguard consumer health

The research aims to define the performance audit of the Reconstruction Fund for Areas Affected by War Operations, and to clarify the requirements of the INTOSAI (3000) standard for "performance audit", in line with the performance of the Reconstruction Fund, as well as to state the theoretical framework for sustainable development in terms of concept, importance, objectives, and the extent to which the objectives of the Reconstruction Fund for Areas Affected by War Operations are consistent with the Sustainable Development Goals, and to provide proposed indicators to measure the extent to which the Fund has achieved the Sustainable Development Goals and to apply a sample of the proposed indicators to verify the implementation of the Sustainable Development Goals by this Fund. The researchers relied on a set of tools that included analyzing the financial data and funding sources approved by the Fund, as well as reviewing the statistics of the projects that the Fund has worked to establish in the affected areas, in addition to the proposed indicators to verify the implementation of the Sustainable Development Goals. The research community represents the specialized development funds in Iraq, while the research sample was represented by the Reconstruction Fund for Areas Affected by War Operations to apply indicators to verify the implementation of the Sustainable Development Goals for the years 2018-2019. The research concluded that the objectives of the Reconstruction Fund for Areas Affected by War Operations are largely consistent with the development goals. Sustainable, as this fund is one of the development funds that sponsors support for the social, economic and environmental dimensions in a noticeable way.

This research aims to analyze the extent of companies' compliance with International Auditing Standard 265 (ISA), which requires management to report deficiencies in the internal control system. The research focuses on the overlap of this standard with the elements of the internal control system according to the COSO model. It also studies the relationship between compliance with the standard and the efficiency of the control system, with a focus on the control environment, risk assessment, control activities, information and communication, and follow-up. The research reviews the challenges facing companies in implementing this standard. The research concluded that compliance with Standard 265 enhances the effectiveness of the internal control system. which enhances confidence in financial reports and reduces the chances of corruption and operational errors, and that failure to identify objectives and analyze risks leads to major gaps in internal control systems, and that relying on risk assessment principles in the COSO framework enhances banks' ability to identify weaknesses and material risks and address them effectively. and provides recommendations to enhance its implementation by encouraging internal and external communication through establishing effective communication channels within the banking sector for the purpose of accurately transmitting information and improving the communication process with external parties with the aim of ensuring that all parties are committed to their responsibilities

The research aims to study the marketing recovery and its impact on the quality of service in the Iraqi Airways Company in Baghdad, affiliated with the Iraqi Ministry of Transport. The problem of the study focused on explaining the pace of increasing competition between business organizations, perhaps the most prominent of which are international airlines, including the company under study (Iraqi Airways Company - Baghdad), which strives to provide the best services to its customers with the highest quality rates, but it faces many negative issues that prevent the achievement of service quality. The current research relied on three dimensions of marketing recovery, which are: (apology, compensation, and assistance and problem solving). The researcher relied on the descriptive analytical approach, and the data were collected using a questionnaire. The research also included testing the main hypotheses to determine the correlation and influence relationship between the study variables using some methods of the two statistical programs (SPSS, AMOS) and then processing the data obtained. The study included (105) senior and middle management in the company under study (General Manager, Assistant General Manager, Department Manager, Division Manager) The study found a strong correlation and influence between the study variables (marketing recovery and service quality), indicating the interest of the company’s senior and middle management in these two aspects. Among the most important recommendations that emerged from the study are: the necessity for the company under study to rely on marketing recovery in all its dimensions (apology, compensation, problem solving) whether when providing the service or after it Continuing to improve and enhance these dimensions will contribute significantly to achieving quality of service, and it is necessary to conduct periodic surveys that help the company to know the quality of the services it provides, and the extent of customer satisfaction with its performance, as it provides valuable feedback that enables the company to continuously improve its services and respond better to customer expectations and needs, which leads to achieving quality of service.

In light of rapid economic changes and the increasing intensity of global competition, economic units seek to achieve excellence and efficiency by improving the management of their resources and reducing costs without affecting the quality of products or services. Rationalizing the allocation of costs is considered one of the modern administrative methods that aims to optimize the use of resources and distribute costs to activities. Strictly proportional to its contribution to creating added value in order to achieve this goal, value chain analysis has become an effective strategic tool that contributes to improving cost allocation and enhancing institutional performance. Value chain analysis, created by Michael Porter, depends on analyzing the main and supporting activities within the economic unit and evaluating them with the aim of identifying activities that contribute to creating value. Reality of the product or service from the customer's point of view, Compared to activities that raise costs without providing a tangible return, this methodology contributes to eliminating unnecessary costs and activities that do not add value, which helps achieve greater efficiency in allocating financial and human resources. Applying value chain analysis helps in restructuring operations in a way that ensures compatibility. Between diverse activities and market needs, This contributes to reducing waste and achieving a sustainable competitive advantage. It also contributes to enabling economic units to determine appropriate pricing strategies that reflect actual costs and help enhance profitability margins.

This paper aim aims to predict the quantities of water needed in the city of Baghdad for the next 10 months. This paper focuses on potable water, based on the time series data of the water consumption phenomenon in the city, which was obtained from the Ministry of Water Resources, specifically the Baghdad Water Department. Statistical forecasting techniques were used on the monthly water consumption data for the city of January 2014 until May (2024, a total of 125 months, and that is Baghdad in the period from to reach an estimate of the quantities needed by the city of Baghdad in the future. Curve Estimation and Linear Regression forecasting techniques were used, such as linear regression analysis and the Box - Jenkins (ARIMA) methodology, to obtain the best water consumption model in the city of Baghdad and the most accurate. In This paper we concluded that it is the best model suitable for predicting monthly water consumption in Baghdad city is (3,1,1) ARIMA among the models proposed in the Box-Jenkins methodology in terms of accuracy measures and (Mean Absolute Percentage Error) which reached (2.44-MAPE).While the (Mean Absolute Percentage Error) for the Simple Linear (MAPE=8) Quadratic Regression model and the Quadratic Regression model were also found, the research concluded that monthly consumption will increase in the city of Baghdad, when compared to Between the actual values and the predictive values of the methods used in the paper to predict the future. Finally, it is recommended to take the necessary measures to limit water consumption in the city, through pricing, awareness, education, intermittent supplies and other measures that preserve water resources and achieve sustainability.

This research deals with the complex relationship between fiscal policy tools and exchange rate policy in Iraq. Where the exchange rate is one of the important economic indicators that reflect the state of economic stability of the state, and is greatly affected by changes in fiscal policy, especially in light of excessive dependence on oil revenues and fluctuations in global prices, hence the problem of the study stems from the challenges faced by the Iraqi economy due to its great dependence on oil revenues, which leads to fluctuations in the exchange rate The study seeks to answer how different fiscal policy tools affect exchange rate policy. The study found that public revenues, which rely heavily on oil, play a crucial role in stabilizing the exchange rate. Public spending, whether current or investment, also affects the value of the local currency, as the rise in current spending can lead to inflationary pressures, which increases exchange rate fluctuations, and the impact of both the public budget and public debt on exchange rate policy, as it appears that the fiscal deficit and high public debt can lead to Pressure on the local currency. The study emphasizes the importance of economic diversification and increasing non-oil revenues to ensure the stability of the exchange rate.

This study examined the impact of a rentier economy on the independence of monetary policy in Iraq after 2004, considering Iraq as a rentier state that relies heavily on oil revenues. The study included an analysis of the relationship between the rentier economy and monetary policy, as well as the effects of the rentier economy on the independence of monetary policy. It found that dependence on oil to finance public expenditures leads to a reduction in monetary policy independence.
The results showed that the rentier economy has a significant impact on the independence of monetary policy in Iraq, and that there is a pressing need to diversify the economy and reduce reliance on oil in order to mitigate the risks arising from fluctuations in oil prices, which affect state revenues. Consequently, when the government faces a deficit, it compels the central bank to adopt an expansionary monetary policy to finance this deficit, which in turn undermines monetary policy independence.
The study reached a number of conclusions and recommendations that the researcher believes are aimed at strengthening the independence of monetary policy in rentier states.

This study aimed to analyse the impact of using clean energy on climate change management, by identifying the nature and importance of clean energy, and its impact on reducing or confronting climate change, in addition to highlighting successful experiences in a number of developing and developed countries. The study highlighted the experiences of the UAE and Norway, examining their clean energy policies and their success in leveraging the benefits offered by this use. It demonstrated that successful investment in clean energy not only contributes to reducing carbon emissions, but also supports economic sustainability and enhances countries' resilience to the effects of climate change. The study also highlighted the importance of a clear institutional and legislative framework for the success of these transformations. The study relied on a key hypothesis: the use of clean energy has an impact on climate change management. The study concluded that the use of clean energy represents an effective tool for mitigating emissions and building a sustainable future. Renewable energy sources are characterized by their continuous renewal, and therefore are a continuous and inexhaustible source of energy. Climate change is a rapidly accelerating global phenomenon resulting from carbon emissions resulting from various human activities. Oil-producing countries seeking to achieve sustainability do not seek to abandon oil immediately, but rather adopt long-term strategies based on economic diversification, expanding the share of renewable energy, improving resource efficiency, and developing infrastructure in accordance with global environmental standards. One of the most important recommendations reached by the research is the necessity of providing full support and adopting a gradual strategic approach by governments to shift from dependence on fossil fuels to diversifying energy sources while enhancing investment in clean energy projects, by benefiting from the experiences of countries, especially Norway and the Emirates, which maintained their economic stability during the transition process, as well as the necessity of educating decision-makers and society about the importance of using clean energy as an important option to confront the challenge of climate change and achieve a sustainable future.

Capital structure is considered a fundamental topic in the field of financial management due to its vital role in supporting corporate financial decisions and its direct impact on financial performance and returns. This study aims to analyze the role of capital structure indicators on abnormal stock returns, with a specific focus on industrial companies listed on the Iraq Stock Exchange, as these returns serve as important indicators of market efficiency and the influence of financial decisions.
The study addresses the relationship between the components of capital structures such as debt and equity—and deviations in stock returns from expected values. These deviations may reflect unexpected opportunities or additional risks borne by investors. The research problem was formulated through inquiries into the impact of the financing mix used by companies on abnormal returns, as well as the extent to which these returns are affected by financial risk and the environmental challenges faced by the Iraqi market.
The significance of this study lies in its attempt to explain how changes in financial leverage influence abnormal returns. It also provides practical indicators that enhance the efficient use of financial resources and help investors gain a better understanding of how to evaluate their returns and expectations based on the components of capital structure. Furthermore, the study seeks to offer insights and recommendations that support financial decision-makers in choosing a balanced capital structure that contributes to growth and risk reduction. The study adopts an analytical approach that integrates theoretical foundations with empirical measurement of financial leverage indicators and abnormal returns, by analyzing data from a sample of listed industrial companies

Financial inclusion, defined as the process of ensuring access to appropriate financial services for all individuals and businesses, plays a crucial role in driving economic development and reducing poverty. In this context, universal banks—also known as full-service or universal banks—have emerged as key players in promoting financial inclusion by offering a wide range of financial services under one roof. These institutions provide individuals and businesses with access to savings, credit, insurance, investments, and payment services, which are essential for participating in modern economic activities

In recent years, institutions have faced increasing challenges, including resource scarcity, shifting customer expectations regarding service quality, and growing commitments to economic, social, and environmental sustainability. Amid these challenges, international reports, including the 2024 Sustainable Development Goals (SDGs) report, highlight the limited progress towards achieving the SDGs in Iraq. The report indicates that nearly half of the goals are showing only slight or moderate progress, while more than a third are moving in the opposite direction. This reality underscores the need for continuous improvement in institutional processes, a goal to which Total Quality Management (TQM) contributes by enhancing performance efficiency, optimizing resource utilization, and developing skills. This issue is particularly relevant in Iraq, as the World Bank's SDGs report indicates a performance gap of 34.1%, making an analysis of TQM's role essential to understanding its contribution to bridging this gap. This research aims to analyze the impact of Total Quality Management (TQM) on achieving sustainable development within the Iraqi Ministry of Electricity. This is achieved by measuring the level of TQM implementation and its reflection on performance indicators. The study relied on a sample of 100 department and division managers. A total of 130 questionnaires were distributed, 110 were returned, and 100 valid questionnaires were analyzed using SPSS software. The results showed a clear understanding among the sample of the importance of TQM practices in promoting sustainable development. Furthermore, the results indicated a statistically significant impact of TQM on sustainable development. The study recommends strengthening the adoption of TQM principles within the Ministry of Electricity as a framework for improving processes and enhancing performance efficiency. This will contribute to bridging the performance gap and achieving tangible progress towards sustainable development