Journal of Business Economics for Applied Research

Ecotourism is considered one of the main forms of sustainable tourism due to its dual role: on one hand, it enables the utilization of tourism, cultural, and heritage resources, while on the other, it ensures the preservation and long-term sustainability of the surrounding environment. This research aims to highlight the importance of ecotourism and its fundamental components, as well as to identify the main obstacles hindering its development, The study focuses on the role of establishing natural reserves in the Kurdistan Region as vital economic resources, emphasizing their contribution to promoting tourism in natural areas. Moreover, it discusses their essential role in protecting the environment, biodiversity, and natural resources from degradation. These reserves are of great importance for safeguarding endangered species and serve as key pillars in maintaining ecological systems, The research adopts a descriptive and analytical approach in addressing the topic of ecotourism by analyzing the challenges and problems associated with natural reserves, identifying the barriers to their establishment and sustainability, and reviewing the classifications of protected areas, with reference to the local classification system adopted in the Kurdistan Region of Iraq, The study concludes that ecotourism represents an effective tool for achieving sustainable development, as it contributes to the preservation of natural and cultural resources and supports local communities by enhancing employment and income opportunities. The study further indicates that the success of ecotourism largely depends on the establishment and management of natural reserves in accordance with appropriate laws and regulations, the provision of necessary infrastructure, and the enhancement of environmental awareness within the community, The research recommends formulating a comprehensive strategy for developing ecotourism in the Kurdistan Region, which includes improving infrastructure such as roads and facilities, training specialized human resources, strengthening cooperation between the public and private sectors, effectively enforcing environmental legislation, and encouraging investment in small and medium-sized ecotourism projects. The study also recommends conducting a comprehensive survey to identify the potential of natural reserves and utilize them sustainably in a way that ensures environmental protection and promotes economic and social development.

This study aims to measure the impact of monetary policy—represented by the real interest rate and broad money supply—on the real effective exchange rate in the Brazilian economy during the period 1990–2023. The Autoregressive Distributed Lag (ARDL) model was employed to analyze both short- and long-term effects, with the Error Correction Model (ECM) applied to capture short-run dynamics. The analysis was based on official annual data after verifying the time series properties and testing for cointegration. The findings indicate a significant relationship between monetary policy variables and the real effective exchange rate. Specifically, the real interest rate exhibited a positive effect in the short run and a negative effect in the long run, while the impact of broad money supply was limited and statistically insignificant in the long run. Based on these results, the study recommends taking into account the time lags of monetary policy variables when formulating economic policies, alongside improving interest rate management mechanisms and further developing the foreign exchange market in order to strengthen exchange rate stability in Brazil.

This research aims to assess the feasibility of applying sustainable manufacturing practices in the Iraqi industrial environment in general, and in the cement industry in particular. It seeks to identify the specific indicators for each dimension of sustainable manufacturing in order to determine the gap between the actual practices of sustainable manufacturing at the State Company for Iraqi Cement Industry (Kufa Cement Plant) and the requirements of sustainable manufacturing. The study uses the Fuzzy Analytic Hierarchy Process (FAHP) to determine the importance weight of each dimension and applies the Multi-Criteria Combinative Ranking Method to identify the most effective drivers that can improve the company's performance, as well as the most significant obstacles that hinder the company's ability to achieve its goals. The research stems from the problems faced by companies and plants in the cement industry, particularly the high level of environmental pollution resulting from the cement production process, along with the social impacts affecting the quality of life of individuals both inside and outside the company. The economic dimension is also a focus, as it serves as a fundamental pillar for the reconstruction and development movement underway in the country. The results revealed that the economic dimension holds the highest importance with a weight of (0.58369), followed by the environmental dimension at (0.222), and finally the social dimension at (0.1958). The most important drivers that support the achievement of the company’s goals are Automation of processes, and the presence of effective leadership. The most significant obstacles are Failure to prioritize lean manufacturing tools and practices, and Lack of awareness of the concept of sustainability. Neglecting these two obstacles can severely limit the company's ability to achieve its objectives.

Public expenditure refers to the government's outlay of funds to fulfil its responsibilities and provide goods and services to the public. However, Public spending is among the most important financial policy tools used by governments to achieve their economic and social goals. Government programs in various fields take the form of appropriations allocated by the state to meet public needs. With the development of the state's role and the diversification of its areas of intervention, public expenditures have also evolved and taken various forms, as they are considered one of the most important means upon which the state relies to improve all economic and social aspects. This study aims to analyse and measure the impact of public expenditures on poverty rates in Iraq in the short and long term (2004-2022). A descriptive analytical approach was used, relying on official data, figures, information, and charts published on the websites of the Central Bank of Iraq, the Ministry of Finance, and the Iraqi Ministry of Planning. Furthermore, the study utilised the standard approach and the ARDL model, concluding that there is an inverse relationship between public expenditures and poverty rates. As a result, public expenditures increase, and poverty rates decrease in the short and long term. The researcher proposes supporting public spending in the field of social development (such as health, education, population, and public services), which would contribute to solving many problems, most notably poverty.

The research aims to improve the operational efficiency of irrigation pumping stations using Geographic Information Systems (GIS) in the Northern Island/Nineveh Irrigation Project. This approach is implemented through the use of scientific equations based on climate data. By calculating the potential evapotranspiration (ETO), and feeding the system with the crop growth factor KC, for the wheat crop growth stages, and from the resulting values, the water consumption (ETC) is extracted ,to calculate the amount of irrigation water required (IWR) for the crop for the total cultivated area, in addition to using the Copernicus Browser software. To provide accurate information on the Normalized Diffusion Viability Index (NDVI), which helps in water resource management, it is linked via ArcGIS 10.8 to analyze and manage spatial data to determine crop irrigation times based on changes in NDVI. By sending signals from the main control systems to operate the pumps connected to the system according to actual demand, this analysis helps ensure the proper operation of the pump. This scientific methodology can be applied to all geographically distributed irrigation stations to avoid waste and improve the efficiency of using mechanical and electrical equipment for irrigation pump components.

Aim: The current study aims to indicate the level of availability of knowledge absorptive capabilities with its dimensions (knowledge acquisition, knowledge assimilation, knowledge transformation, and knowledge exploitation), and the extent of its correlation and effect on sustainable organizational performance with its dimensions (economic performance, environmental performance, social performance), in cement manufacturing plants in Sulaymaniyah Governorate. Study Problem: Due to the scarcity of Iraqi studies, especially in the industrial environment in the Kurdistan Region, this study seeks to explore the role of knowledge absorptive capabilities in sustainable organizational performance in the researched factories. This sector is one of the vital sectors that has faced economic, environmental, and social challenges that negatively affected the level of production and sales. These factories also suffer from a weakness in adopting modern knowledge methods and relying on traditional models, with an excessive focus on financial performance. Preliminary data indicate a lack of sufficient awareness of the importance of developing knowledge absorptive capabilities as a strategic tool to improve sustainable performance and ensure the continuity of organizations. Methodology Design: In order to answer the study questions and achieve its objectives, the study adopted the descriptive analytical approach, where the study variables and their dimensions were described, and then a hypothetical model was designed through which the nature of the correlation and influence relationships between the study variables and their dimensions was reflected. A set of main and sub-hypotheses were formulated, all of which were subjected to a set of statistical analyzes and tests through ready-made software (SPSS.V28). The questionnaire form was relied upon directly as a main tool for collecting data and information related to the field aspect of the study. Study Community and Sample Field: Cement manufacturing plants in Sulaymaniyah Governorate - Kurdistan Region - Iraq were selected as the field of study. The study community represents the administrative leaders in cement manufacturing plants and those in the position of managers in cement manufacturing plants in Sulaymaniyah Governorate - Kurdistan Region - Iraq, whose number is (85) individuals in (3) cement manufacturing plants. The study adopted the comprehensive inventory method, where (85) questionnaires were distributed directly and electronically to all members of the community, then (78) questionnaires were retrieved, and after sorting and auditing the received forms, the number of questionnaires valid for analysis reached (75) questionnaires, i.e. (96%). Conclusions and Suggestions: The study reached a set of theoretical and field conclusions by presenting the results of hypothesis testing and analysis, the most prominent of which is the existence of significant positive correlation between the study variables at the overall and partial levels and the existence of a significant effect of knowledge absorptive capabilities on sustainable organizational performance. Based on the conclusions reached, a set of recommendations were formulated with their implementation mechanisms, the most important of which is emphasizing the necessity of the researched cement manufacturing plants practicing absorptive capabilities in order to continuously develop their services and create an organization that can survive and endure and is able to adapt to developments and changes in the industrial environment and thus achieve sustainable organizational performance. The study concluded with a number of suggestions for future studies presented to researchers in the future on the subject of the current study.

This study seeks to analyze the impact of the green brand image, with its dimensions (brand awareness, brand trust, and environmental reputation), on the online purchase intention of environmentally conscious consumers in Basra Governorate, in light of the growing global trend toward sustainability and digital transformation. The importance of this research stems from the challenge faced by brands in building a credible green image capable of influencing purchasing behavior in digital environments, especially as consumers have become more aware of environmental issues and more sensitive to the credibility of marketing messages and product sustainability. Although many companies have begun to adopt sustainable practices in their products and communication strategies, the extent to which these practices are reflected in online purchase intention remains inconclusive in the Arab and Iraqi context. This reveals a research gap concerning the need to understand how the green brand image contributes to shaping purchase intention, and the role of perceived value as a mediating variable within this influence pathway. Accordingly, the research problem is defined by the following main question: What is the impact of the green brand image on online purchase intention, and what is the role of perceived value as a mediator in this relationship from the perspective of environmentally conscious consumers in Basra Governorate? Based on this problem, the study adopted a descriptive–analytical approach and collected data through an electronic questionnaire distributed to a sample consisting of (286) consumers who use digital platforms for purchasing within Basra Governorate. The data were analyzed using the statistical software SPSS version 25 to test the study hypotheses related to correlation relationships and direct and indirect effects. The results showed the presence of positive and statistically significant correlations between the dimensions of green brand image and online purchase intention. The dimension of brand trust was the most influential, followed by environmental reputation and then brand awareness. The results also indicated that the statistical model explains (61.9%) of the variance in online purchase intention, confirming that brands that provide credible environmental practices and adopt transparency in their messages are able to enhance consumers’ perceived value, thereby increasing the likelihood of purchasing through digital platforms.

This study aims to explore the role of knowledge management in mitigating enterprise risks by providing organizations with information about surrounding risks and predicting them before they occur. This encourages organizations to develop the necessary scenarios to comprehensively address and mitigate risks. Knowledge management, through its employees, processes, and activities, exploits any opportunity to mitigate anticipated risks. Knowledge management, through its employees, also contributes to building a database that includes all issues related to the risks the organization has been exposed to, both current and anticipated, and how the organization has dealt with past risks and how to deal with them. One of the findings of this study is the important role of knowledge management in mitigating negative impacts by providing the necessary information that helps the organization deal with risks appropriately and reduce their negative effects. Knowledge management also helps the organization avoid risks thanks to its ability to detect them early. Accordingly, the study recommends assigning specialized departments (especially in organizations that face risks due to the nature of their business) to collect, analyze, and predict information related to the nature and types of events. This is done to determine the nature of risks, document all necessary information and how to deal with them, and record all processes the organization has previously dealt with. The study also recommends developing several ready-to-use scenarios when needed.

The tourism sector plays an important role in combating unemployment by creating direct job opportunities in hotels, restaurants, and travel agencies. Halabja Governorate boasts a wealth of natural and diverse resources, making it a great tourist destination for both local and international tourists. Due to the large number of university and institute graduates and the natural population growth in the governorate, the number of unemployed people increases annually, requiring the tourism sector to play a role in providing job opportunities for the city's residents. This study concluded that interest in the tourism sector will lead to increased confrontation of unemployment in Halabja Governorate, as the tourism sector contributes, being labour -intensive , to creating direct and indirect job opportunities in tourism projects, which leads to combating unemployment. Also, the young group between (20-41) of them dominated the majority of the number of tourists.

This study aims to determine the impact of quality culture as an independent variable through its dimensions (innovation support, beneficiary support, affiliation support) on operational performance as a dependent variable through its dimensions (cost, quality, flexibility, delivery) for a sample of workers in the Abu Ghraib dairy factory, numbering (210). The research relied on the descriptive analytical approach and the five-point scale questionnaire was used in collecting data. Statistical methods were used (Cornebach's alpha, normal distribution test, confirmatory factor analysis, arithmetic mean, standard deviation, relative importance, coefficient of variation, simple and multiple linear regression), and reliance on the programs ((SPSSV.29). The study reached a set of results that were consistent in their entirety with the study's hypotheses, the most important of which are (the interest of the Abu Ghraib dairy factory in Anbar Governorate in all variables and dimensions of the study, the presence of significant correlations between the study variables and their sub-dimensions, the presence of an impact of quality culture on operational performance in the dairy factory Abu Ghraib in Baghdad Governorate. The study also included a set of recommendations, including emphasizing the need to promote a culture of quality more deeply, increasing loyalty and motivation programs for employees to reduce their turnover rate and enhance their sense of belonging, as the sense of belonging is the most influential factor in operational performance, and that the culture of quality affects operational performance.

This study aims to analyze the variance in economic recovery following crises for a sample of advanced and emerging economies over the period 1980–2024, within a theoretical framework supported by relevant economic literature. The study is grounded on the hypothesis that certain emerging economies in the sample possess a faster recovery capacity compared to some advanced economies, due to their economic flexibility which enhances their ability to adapt quickly to external shocks and crises. The research further assumes that the economic policies implemented by some countries before and after crises significantly contributed to accelerating economic recovery. Accordingly, the study seeks to assess the ability of countries to confront economic crises and their repercussions, considering the unique nature of each crisis. It also aims to analyze the variance in economic recovery, with a particular focus on the disparities in recovery trajectories among the countries in the sample, by examining different shapes of economic recovery (D, K, L, M, N, S, U, V, W, Z) and identifying the economic, social, and political determinants of each form during major crises, including Black Monday 1987, the Asian Financial Crisis 1997, the Subprime Mortgage Crisis 2008, and the COVID-19 pandemic. The study sample includes two groups of countries: advanced economies (United States, United Kingdom, Germany, Japan, Singapore) and emerging economies (China, Malaysia, Turkey, Mexico, Thailand). From an economic analysis perspective, the study reached several conclusions. Notably, some advanced economies, such as the United States, Germany, and Singapore, exhibited a U-shaped recovery during the 1987 crisis, reflecting a slow restoration of economic activity during that period. In contrast, recovery in certain other crises followed a V-shaped trajectory due to the institutional and financial strength these countries had acquired. However, the COVID-19 pandemic represented an exception, as these countries were unable to maintain a rapid V-shaped recovery, instead experiencing an L-shaped trajectory, influenced by the dual supply and demand shocks, reflecting the unconventional nature of the COVID-19 crisis as a health shock that simultaneously affected global supply chains and domestic demand. The study also highlights variance in the recovery capacity of emerging economies. For instance, Turkey, as an emerging economy, achieved a V-shaped recovery during both the 2008 and COVID-19 crises, benefiting from its prior experiences with the 1987 and 1997 crises, as well as other shocks encountered during the study period. This indicates a high degree of economic resilience, enabling adaptation to monetary and fiscal policies, labor market changes, and evolving demands of each stage. Based on these findings, the study proposes a set of recommendations aimed at enhancing economic resilience and accelerating recovery in the sample countries through proactive fiscal and monetary policies before crises escalate. Early intervention helps mitigate the depth of economic contraction and expedite the return to pre-crisis growth paths, transforming recovery from a slow U/L-shaped pattern to a rapid V-shaped trajectory.

he present study aimed to measure the contribution of digital marketing (independent variable) in supporting and enhancing electronic retail trade (dependent variable). The research problem was represented by the challenges faced by these stores due to the entry of new competitors into the market and the low technological entry costs, which reduced differentiation opportunities and intensified competition to attract customers whose expectations have reached unprecedented levels. A questionnaire was adopted as the main tool and distributed to (192) individuals from retail stores in Mosul city. Data were analyzed using statistical tools such as correlation, regression, mean, and standard deviation. The results indicated that improving customer experience through digital platforms contributes to increasing loyalty and interaction, while digital marketing enhances competitiveness through innovative offers and responsiveness to market changes. The study recommended improving browsing and purchasing experiences and continuously measuring performance using accurate indicators.

The research aims to identify the role of wise leadership in achieving organizational prosperity for academics working at Al-Siraj University Eligibility, as the wise leadership consisted of six dimensions (good governance, understanding the essence of the situation, formulating a common context, communicating about the essence, applying authority, and supporting practical wisdom) and organizational prosperity consisted of four dimensions (organizational agility, sustainable competitive advantage, intellectual capital, and creativity) as the descriptive analytical approach was relied on in the research, while the practical side was based on the questionnaire to collect data And the statistical program (SPSSV25) in its analysis, as it was distributed (82) questionnaire, and valid for analysis amounted to (65) and unfit for analysis amounted to (17) questionnaire, and the research reached the most important conclusion is there is a correlation and impact moral between wise leadership and organizational prosperity, as the correlation between them (0.796), which is a good ratio that shows the extent of the link and importance of each variable to another, and the impact ratio ((89.869) and this indicates the impact of wise leadership in organizational prosperity and the value of (B (0.796), which is somewhat excellent It emphasizes that the change in the wise leadership of one unit leads to change in organizational prosperity of the same value, and The most important recommendation is that the university is keen to attract the best academic elements that possess intelligence in addition to skill and experience, because neglecting this type of polarization will affect its survival.

The research aims to measure the dimensions of electronic administration and its impact on the process of simplifying procedures within the Passports Directorate in Diyala Governorate. The sample included (100) employees affiliated with the Directorate. The research used the program (SPSS.23) to analyze the questionnaire data distributed to the research sample. The results showed a correlation and impact of the use of electronic administration in the process of simplifying procedures for completing transactions for citizens. The research also came out with a set of recommendations, the most important of which was the recommendation of the Directorate’s management to work on implementing electronic administration because of the shortening of the steps for completing transactions for citizens.

This study addressed the integration of two methods: the ARIMA model for forecasting future demand and the GERT graphical review and evaluation technique (GRET) to estimate the average order completion time for 400/11kV electricity distribution transformers at the Distribution Transformer Factory of Diyala General Company for Electrical Industries. The research problem lies in the probabilistic nature of some activities and the possibility of their repetition or the need to repair defects discovered in them, which increases the difficulty of estimating time and affects the timely delivery of orders. The study aimed to employ the ARIMA model to forecast future demand from historical data and extrapolate future demand trends. The parameters of the ARIMA model were determined and its suitability was tested using forecast accuracy indicators. The GERT technique was then used to estimate the average order completion time through a schedule that takes into account probabilistic and repeatable activities. The estimation of the average completion time was based on the equivalent transfer function for each main path using Masons rule. The results demonstrated the ability of the ARIMA model to accurately predict demand, while the GERT technology enabled the determination of the average order completion time for 400/11KV transformers and the accurate calculation of the remanufacturing time for non-conforming parts, which contributes to improving scheduling and reducing indirect production costs.

This research aims to examine the role of technical analysis supported by artificial intelligence in predicting the movement and trends of stock prices listed on the Iraq Stock Exchange, with an applied case study on the Ready-Made Clothes Company. The research problem lies in the limited predictive power of traditional technical analysis due to market volatility and its inability to process large and dynamic data efficiently. Therefore, this study investigates the potential of using the Backpropagation Algorithm within artificial neural networks to enhance prediction accuracy compared to conventional methods. An analytical–applied methodology was adopted, relying on daily closing price data of the Ready-Made Clothes Company’s stock for the period 2022–2024. Two key technical indicators were used: the Simple Moving Average (SMA) and the Exponential Moving Average (EMA). The dataset was divided into 80% for training and 20% for testing, and statistical analyses such as normality, dispersion, and correlation were performed using SPSS (version 28) and Excel (2019). The results demonstrated that the proposed model achieved a high predictive accuracy, with the coefficient of determination (R²) exceeding 99%, indicating the effectiveness of integrating technical analysis with artificial intelligence algorithms in predicting stock prices and supporting trading decisions. The findings also highlight the practical potential of AI-based models in improving investment performance and minimizing risks in the Iraqi financial markets.

This research aims to develop an integrated analytical framework for inventory management at Al-Sadd Food Industries Company by employing modern quantitative analysis methodologies and applying a comprehensive model that combines the ABC (Activity-Based Classification) and FSN (Fast–Slow–Non-moving) analyses. The study adopts an analytical and applied approach based on actual data for the year 2024. Raw materials were classified according to the ABC analysis to identify high-value and cost-sensitive items, followed by FSN analysis to assess their consumption rates and movement dynamics, This integration produced an ABC–FSN Matrix consisting of nine composite categories, which contributed to formulating differentiated purchasing and storage policies according to item importance and movement dynamics. The findings revealed that integrating the two analyses significantly reduced logistical costs and enhanced production service efficiency. The proposed model represents a practical step toward a modern inventory management approach that strengthens the sustainability of purchasing and production decisions amid market fluctuations.

International accounting standards currently play an important role across different business sectors, requiring standardization in presentation and accounting treatments at a unified and systematic level for ease of auditing and banking operations. According to World Bank instructions regarding the application of international accounting standards to the final accounts for 2021, however, the COVID-19 pandemic prevented this. The Federal Board of Supreme Audit aimed to implement international standards by addressing all obstacles for applying standards across all sectors. The research aims to focus on international accounting standards and their role in improving accounting work results and how to develop the unified accounting system to meet international standards requirements.

The current study focuses on identifying the availability of organizational performance dimensions, represented by (efficiency, Organizational Effectiveness, and learning), from a technical perspective among administrative leaders at the University of Mosul. The study problem stemmed from a primary question: Do administrative leaders at the University of Mosul possess sufficient availability of organizational performance dimensions? The researchers adopted the descriptive analytical approach to test the study hypotheses, and used a questionnaire along with personal interviews as the main tools for collecting data. The research tool was subjected to validity and reliability tests, then distributed to a purposive sample of (185) individuals, from which (176) university administrative leaders were retrieved. For the purpose of analysis, a set of statistical methods were employed, including: percentages, arithmetic mean, standard deviation, and coefficient of variation. The results showed that the dimensions of organizational performance are well-represented at the University of Mosul, with some variation in the level of perception of each dimension by sample members. These results underscore the importance of enhancing administrative practices that support efficiency, effectiveness, and organizational learning, contributing to the development of institutional performance and the achievement of university goals with greater efficiency.

This study aims to assess the extent to which the international specification (ISO/TS 30438) is applied, as it is a newly issued standard that provides an accurate measure for evaluating the level of employee engagement within the work environment. The study was conducted in the State Real Estate Directorate, one of the formations of the Ministry of Finance. The research primarily focuses on evaluating the existing gap between the actual reality of the directorate and the requirements of the international standard, as well as presenting an intellectual and practical framework aimed at reducing this existing gap and clarifying the fundamental steps necessary for the systematic and effective implementation of employee engagement standards. The study stemmed from a central question concerning the feasibility of applying the requirements of this standard in the researched directorate, which is considered one of the modern standards that offers a reliable measure for evaluating employee engagement in the work environment. The study adopted the case study approach, and data were collected through personal interviews, direct observations, and field engagement, in addition to a detailed checklist to assess the level of compliance with the four main dimensions of the standard (personal aspects, task environment, social environment, and organizational leadership). The study relied on a seven-point Likert scale to analyze the data, calculate the arithmetic mean, and determine the percentage of conformity in addition to the percentage of the gap. The study reached a set of conclusions, the most important of which is that the directorate suffers from weakness in applying the international standard (ISO/TS 30438:2024).

The current study project aims to identify the impact of digital maturity on enhancing marketing performance through an empirical study in five-star hotels in the capital of Iraq, Baghdad. The research is based on a problem that lies in the weak marketing performance of hotels, which is attributed to the limited adoption of digital maturity dimensions within the hotel organizations included in the study sample. Based on the above, the research problem can be framed with the following main question: What is the impact of digital maturity on enhancing marketing performance in the hotel organizations under investigation? In order to address the research problem, the necessary information was collected using the research tool, a questionnaire. The data was then classified and analyzed using various statistical methods. The questionnaire data was analyzed using statistical techniques, and the descriptive-analytical approach was employed to address the problem. The study sample consists of 120 employees from five-star hotels in the capital, Baghdad. The study found several important results, the most significant of which is that there is a statistically significant impact of digital maturity and its dimensions on hotel marketing performance. This indicates that as the level of digital maturity in a hotel increases, it positively affects the quality of its marketing performance in terms of customer satisfaction, sales growth, and market share enhancement. The study concluded with a set of recommendations, the most important of which is to work on improving the level of digital maturity in hotels by adopting a comprehensive digital transformation plan that integrates the four dimensions (strategy, market, operations, technology) into a unified vision.

This research demonstrates the impact of extreme values on service data for waiting lines in the waiting system. An applied example of service data in a traffic service system was taken, namely the vehicle inspection service at the two gates of Al-Jadriya University Complex (Baghdad University Gate and Al-Nahrain University Gate) for entry to the university campus. The raw data for the waiting system was entered into the EasyFit 5.6 program to match the distributions of service and arrival data, then the Win QSB program to obtain the results of the system's performance measures with the raw data. Then, extreme values were detected and removed using the Z-Score and IQR methods, respectively, to demonstrate and prove the importance of removing extreme values from the service data for the waiting system, to identify the negative impact they cause on the system. After removing the extreme values, the resulting data was entered into the Win QSB program again to evaluate the system's performance after removing the extreme values, and then the results of the system's performance measures were compared before and after removing the extreme values.

The study aims to examine the impact of social responsibility on organizational reputation within the education sector. The research was conducted on a group of international private schools in Baghdad, comprising four such institutions. The topic was selected in light of the high level of competition characterizing the international private education sector, which necessitates identifying the fundamental dimensions that support organizational reputation and strengthen competitive positioning. The research problem emerged from the central question regarding the extent to which social responsibility influences organizational reputation. The study adopts a business management model based on two variables: the independent variable—social responsibility, and the dependent variable—organizational reputation. The significance of the study lies in its ability to draw the attention of decision-makers in the examined schools to the importance of integrating social responsibility into the provision of educational services as a means of enhancing organizational reputation. Aligned with the study’s research questions, hypotheses were formulated to test both the correlation and the effect between social responsibility and organizational reputation in the selected international private schools. A questionnaire served as the primary instrument for data collection and analysis from the targeted respondents. A pilot study was conducted on a randomly selected sample of 100 individuals to verify the validity of the model and the suitability of the measurement tool for the education sector. Multiple statistical methods were employed in the analysis, including the arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, and simple and multiple linear regression. Data analysis was performed using the SPSS statistical software (V.27). Among the key findings is that adherence to social responsibility enhances stakeholders’ trust and strengthens the school’s relationship with both the educational and broader community environments. The results also confirmed that adopting social responsibility activities contributes to safeguarding the school’s reputation during times of crisis. The study concludes with several recommendations, most notably the adoption of a periodic system for evaluating social performance to measure the extent of social responsibility implementation and its impact on reputation, as well as the need to raise awareness among teaching and administrative staff regarding the importance of social responsibility and its role in improving the school’s reputation and elevating its standing.

This study analyzes the experiences of Germany, Denmark, and Norway in achieving green economic growth from 1990 to 2024. It examines how energy consumption, environmental policies, and governance frameworks contributed to their transition toward sustainable economies. Using descriptive and analytical methods with data from the World Bank and the IEA, the research finds that Germany’s Energiewende increased renewables to over 40%, Denmark led in wind energy and decoupled growth from emissions, and Norway balanced hydropower reliance with strong environmental governance. The study concludes that integrated policies combining energy efficiency, green innovation, and effective governance were key to their success, offering a replicable model for other nations.

In the current era, due to the rapid changes affecting all aspects of organizational work, there is a growing need to reassess the methods applied in the internal audit function, given its critical importance and specialized role in ensuring effective performance. The existing procedures often face weaknesses, particularly in combating corruption in its various forms within institutions, This study aimed to examine the effectiveness of internal audit performance under the applications of governance and risk management by clarifying the general framework of internal auditing and exploring the concepts of performance, governance, and risk management. A structured questionnaire was designed, consisting of two parts: the first collected general information about the respondents, while the second included two main axes with 22 items, The questionnaire was administered to a randomly selected sample of 42 accountants and internal auditors working in the General Directorate of Education in Baghdad/Al-Rusafa First. Data were analyzed using SPSS software, including descriptive statistics, means, and hypothesis testing. In addition, multiple interviews were conducted with experts to enrich the findings with professional insights, The study concluded that internal auditing constitutes a fundamental pillar in supporting and enhancing applications of governance and risk management, ensuring effective control over organizational performance and achievement of institutional objectives. Based on the findings, recommendations were proposed to strengthen and support the internal audit function, highlighting its pivotal role in ensuring the efficient and effective utilization of organizational resources.

This study aims to analyze the correlational and causal relationships between marketing improvisation, represented by (constructing creative solutions, marketing alertness, intuition, organizational memory), and customer containment, represented by (customer loyalty, customer trust, customer responsiveness), in private banks in the Kurdistan Region of Iraq. Following a review of the relevant literature and previous studies, the theoretical framework was formulated, and the research model and its hypotheses were developed based on the dimensions of marketing improvisation and customer containment. Due to the nature of the research and the objectives it seeks to achieve, the analytical descriptive approach was adopted. The research population consists of all managers and heads of departments and administrative units in private banks in the Kurdistan Region of Iraq, totaling 340 individuals. For data collection purposes, a questionnaire was employed. A total of 223 questionnaires were distributed—both directly and electronically via Google Forms—to a sample drawn from the population, representing 65.5% of the total population. Several statistical methods were used, including expert validation and Cronbach’s alpha to ensure reliability and validity, in addition to factor analysis, simple correlation, and structural equation modeling (SEM) using SPSS 26 and AMOS 26. software. The results demonstrated the presence of a positive correlational relationship and a significant effect between the research variables and their dimensions. Based on the study's findings, the researchers recommend that private banks focus on adopting the dimensions of marketing improvisation to foster customer containment..

This study aims to examine the factors that influencing green purchase behavior among consumers in the Kurdistan Region of Iraq. Specifically, it investigates the relationships between environmental attitude, environmentally conscious consumer behavior, social norms, and green brand equity, while also considering the moderating role of a healthy Lifestyle. A cross-sectional survey was conducted with 397 consumers of organic food residing in the Kurdistan region of Iraq. The collected data were analyzed using Smart-PLS Structural Equation Modeling (SEM) to rigorously test the hypothesized relationship. The findings revealed that environmental attitude, environmentally conscious consumer behavior, social norms, and green brand equity significantly influence consumers’ willingness to purchase green products. Moreover, the results confirmed that a healthy lifestyle positively moderates the relationship between environmental attitude and green purchase behavior, suggesting that individuals who prioritize health and wellness are more likely to act on their pro-environmental attitudes. This study contributes to the growing body of literature on green consumer behavior by providing empirical evidence from a developing regional context. The results offer valuable theoretical and practical implications for policymakers, marketers, and practitioners seeking to promote sustainable consumption through awareness campaigns, green branding strategies, and lifestyle-based marketing initiatives that align personal well-being with environmental responsibility.

This research aims to improve the efficiency of manufacturing operations through the use of the genetic algorithm as an artificial intelligence technique that supports decision-making in planning and operating production processes. The significance of the research lies in its contribution to addressing the problems of unbalanced machine loads, reducing waste, and improving the flow of raw materials, which positively reflects on operational efficiency, profit maximization, and the enhancement of the competitive capability of the industrial enterprise. The research was conducted using a descriptive–applied case study approach. The research field is represented by Al-Tabiaa Company for Plastic Industries, and a group of plastic products and their corresponding production lines were selected as the research sample due to their importance in achieving the production objectives of the plant. The research relied on actual data obtained from the factory records for building the model and running the genetic algorithm. MATLAB, and Excel software were used to implement the genetic algorithm, build the databases, and process the outputs. Percentage analysis and direct arithmetic calculations were employed to analyze the results of the optimal production plan. The objectives of the model were to reduce costs, minimize waste, achieve optimal raw material flow, and maximize profits. The results of applying the genetic algorithm demonstrated its effectiveness in generating an optimal production and operating plan that contributed to improving machine utilization efficiency, achieving better balance in operational loads, reducing unnecessary downtime, and improving revenue levels and net profits, thereby enhancing the plant’s ability to meet demand and strengthen its competitive position in the market.

The research aims to demonstrate the impact of oil revenues on GDP in the Iraqi economy during the period (2004-2023). It then relies on annual data in the econometric analysis to show the relationship between oil revenues, GDP by using the Autoregressive Distributed Lag (ARDL) model to test the dynamic relationship between the research variables, The research reached the most important conclusion, which is the existence of a long-term equilibrium relationship (cointegration) between oil revenues, GDP, This was confirmed through limit testing. The research concluded with a set of recommendations, the most important of which is the necessity of diversifying income sources by focusing on developing other economic sectors and reducing reliance on the oil sector to minimize the fluctuations resulting from the decline in crude oil prices in the global market.

This study aims to develop an integrative framework for measuring sustainable value by combining financial performance indicators with environmental, social, and governance (ESG) dimensions within the context of emerging Arab markets. A mixed-methods approach was adopted, combining quantitative analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) based on data from 80 corporations and banks across six Arab countries (Saudi Arabia, the United Arab Emirates, Qatar, Egypt, Jordan, and Morocco) during the period 2020–2024, and qualitative analysis through semi-structured interviews with finance and sustainability directors to capture the ethical–institutional dimension of sustainability.
The findings reveal that corporate governance represents the strongest determinant of financial performance, followed by sustainable value and the environmental and social dimensions, with noticeable variation in the strength of relationships across market characteristics (oil-based/non-oil, Islamic/conventional). The qualitative evidence indicates a transition among several Arab institutions from perceiving sustainability as a regulatory obligation toward practicing it as an embedded ethical conviction within organizational culture.
Theoretically, the study contributes to consolidating the concept of Reflective Finance, which reconnects financial performance with the moral conscience of the institution. Practically, it proposes an Arab-based framework to align international disclosure standards—IFRS S1/S2, GRI 2021, and ESRS 2024—with local regulatory and cultural specificities. The results suggest that integrating ESG into financial performance models represents a cognitive transformation that redefines the relationship between value, trust, and sustainability within emerging Arab economies.

This research aims to demonstrate the role of leader-member exchange, with its combined and individual dimensions (contribution, loyalty, Effect, and professional respect), in enhancing happiness at work through its dimensions (engagement, job satisfaction, and Affective Organizational Commitment) in the tourism sector in Mosul. The researchers adopted a descriptive-analytical approach to achieve the study's objective by describing the study variables and analyzing their relationships. The study population was selected due to the city's experience of destruction, reconstruction, and the subsequent flourishing of tourism. The study sample consisted of employees in licensed tourism companies, hotels, and amusement parks, exclusively under the Nineveh Tourism Department. A questionnaire was distributed to (337) individuals, of which (323) were returned, and (307) were deemed valid for statistical analysis. The researchers used SPSS (V.27) and AMOS (V.24) to process the data and draw conclusions. The results confirmed the applicability of the research instrument through confirmatory factor analysis with acceptable quality-matching indicators. The results also showed a positive effect. Morally, the leader-member exchange in happiness at work in the tourism sector in Mosul.

This study aims to examine the role of responsible leadership in supporting digital transformation within private universities. Its importance stems from the increasing need to integrate digital transformation requirements into universities’ organizational practices, as these institutions play a key role in developing future human capital, particularly private universities experiencing rapid growth in the Kurdistan Region. The study focuses on measuring the level of adoption of responsible leadership dimensions among managers of administrative units and analyzing their impact on achieving digital transformation requirements. A descriptive–analytical approach was employed to examine the study variables. The study population consisted of managers of administrative units in colleges affiliated with private universities in the region. Data were collected using a questionnaire distributed electronically via Google Forms, resulting in 122 valid responses. Statistical methods were applied to test the correlation and impact relationships among the variables. The findings indicate a positive relationship between responsible leadership dimensions and the adoption of digital transformation requirements, with the strategic and social dimensions being the most influential. Accordingly, the study recommends enhancing responsible leadership practices to improve the efficiency of digital transformation in private universities.

Success factors consist of those elements of a management system contributing to the success of a project, either directly or indirectly. This study explores the Critical Success Factors (CSFs) impacting on project success in Saudi Arabia, with the aim of identifying those currently in place, as well as evaluating their significance for the outcomes of IT projects. The researcher selected 27 success factors from the literature, then assessed them by means of a survey of 241 professionals. In addition, the researcher analyzed the data from the questionnaire using frequency, severity, and importance indices. This was followed by a reliability test, using Cronbach’s alpha to identify 17 key success factors essential for successful project implementation in Saudi Arabia’s IT industry. This study identified the five most critical factors as: (1) project leadership; (2) effective communication; (3) top management support; (4) resource availability; and (5) clear project objectives. The purpose of these findings is to assist practitioners focus on prioritized areas, in order to enhance project delivery.

The present study aims to identify the importance of social marketing in mitigating terrorism among employees of pharmaceutical warehouses in Baghdad, by examining the marketing campaigns implemented by these warehouses in reducing terrorism directed at them. The explanatory variable was identified as social marketing strategies with their four dimensions (social product, social price, social promotion, and social distribution), while the response variable was terrorism mitigation. The study adopted the descriptive–analytical approach and employed a questionnaire as the main instrument for data and information collection. The study sample consisted of (72) employees working in pharmaceutical warehouses. A set of descriptive and inferential statistical methods was utilized, including the arithmetic mean, standard deviation, coefficients of variation, Spearman correlation coefficient, and simple linear regression analysis, in order to arrive at a number of findings, most notably that social marketing strategies are associated with terrorism mitigation.

The research aims to reveal the role of electronic human resources management, with its dimensions (e-recruitment, e-performance evaluation, e-training, and e-compensation), in enhancing organizational flexibility, with its dimensions (structural flexibility, strategic flexibility, and operational flexibility), for a sample of Anbar University employees. This is due to the special importance of e-management at the present time and its importance in encouraging flexible organizational performance. The research adopted the descriptive analytical approach, where a sample of (61) individuals was selected from the research community to answer the questionnaire questions designed for this purpose. The data were analyzed and results were drawn using the SPSS statistical program. The results showed a positive correlation and significant influence between electronic human resources management and green human resources management practices. Among the most prominent conclusions reached by the research was that the application of electronic human resources management enhances the flexibility of organizations and makes them able to adapt to changes in the external environment. The most prominent recommendations are the need to work on making the university more flexible in dealing with external variables, especially since the university has become competitive on the global level. Externally, this has been reflected in its inclusion in global classifications and containers.

This study aims to test a framework that examines the effect of toxic leadership, organizational hypocrisy, and organizational injustice on organizational cynicism, in order to measure and understand the psychological dimension of human resources in organizations due to its importance, and to clarify how negative organizational behaviors emerge, identify their underlying causes, and explore ways to address them. The study was conducted on employees working at the Southern Region Customs Directorate, with a sample of 218 individuals selected using a random sampling method. A questionnaire was used as the primary data collection instrument. Using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the SmartPLS 4 software, the research hypotheses were tested. The results indicated that two out of the three hypotheses concerning the effects of the independent variables on the dependent variable were supported, leading to a set of conclusions and recommendations. This study contributes to enhancing the understanding of the cognitive, emotional, and psychological dimensions of employee behavior desired by organizations, and to identifying the factors that hinder positive aspects and contribute to the emergence of negative organizational behaviors.

The current study aims to explain the contribution of service innovation readiness (SIR) dimensions in enhancing competitive performance through a case study in operations and logistics of Oil and Gas Techniques Engineering College - Kirkuk. The study adopted a descriptive-analytical approach, developing a questionnaire specifically designed to measure the six dimensions of service innovation readiness: Strategic Investment, Risk Tolerance, Service Innovation Champions, Inter-organizational Collaboration, Service Innovation Experience, and Information Technology Experience and competitive performance, which consists of five dimensions: Financial and Resource Growth, Expansion and Institutional Growth, Market Position & Demand, Competitive Advantage and Reputation, and Research and Innovation Competitiveness. Additionally, secondary data have been used in conjunction with the questionnaire. The study problem lies in the ambiguity of the relationship between service innovation readiness dimensions and competitive performance in the education sector. The study employed a comprehensive sampling method, distributing the questionnaire to all teaching staff at the college. A total of 37 questionnaires were distributed, covering all teaching staff, and all were returned and deemed valid for analysis. The study results showed that the level of service innovation readiness and competitive performance tended to be positive among the sample. Correlation results indicated a strong, statistically significant relationship between service innovation readiness and competitive performance at the overall level, as well as a significant relationship between each dimension of service innovation readiness and competitive performance. Simple linear regression analysis revealed a significant effect of service innovation readiness on overall competitive performance. At the sub-level, regression models demonstrated a statistically significant relationship between each dimension of service innovation readiness and competitive performance, with IT Experience, Inter-organizational Collaboration, and Service Innovation Experience showing a clear advantage as the most influential dimensions.

This research aims to study how financial governance impacts the quality of financial reports and their dimensions. These dimensions include the relevance, reliability, accessibility, and consistency of financial reports. This will be achieved by measuring the relationship and impact and testing the link between financial governance and the quality of financial reports. The research adopted a descriptive-analytical approach, selecting a sample of 300 bank employees and using a questionnaire consisting of 38 items. The results were analyzed using the (SPSS V.26) statistical software to validate the hypotheses regarding the relationship and impact between the variables. Several findings emerged, most notably a significant positive correlation between financial governance and the quality of reports. Based on these findings, a set of recommendations was presented, the most prominent being the need to periodically update the legal, supervisory, and regulatory frameworks related to the application of governance in banks, which would enhance the quality of financial reports.

This research aims to explore the impact of algorithmic leadership in enhancing employees’ digital well-being within Iraqi organizations, seeking to bridge the knowledge gap regarding how to balance technical efficiency with the human aspect in digital work environments. The study adopted a descriptive analytical approach, with a sample consisting of 270 employees from three leading companies Asiacell, the International Islamic Bank, and Advanced Computer Systems Company in Baghdad. These companies were selected for their pioneering roles in implementing algorithmic leadership and digital transformation, as well as for their sectoral diversity within the Iraqi work environment. A questionnaire was used as the main data collection tool, and its validity and reliability were verified using SPSS (V.28) and AMOS (V.24) programs. The results revealed high levels of both algorithmic leadership and digital well-being, and showed a strong positive correlation (0.762) between them. Causal analysis indicated that algorithmic leadership has a statistically significant effect on enhancing digital well-being, explaining 61.5% of the total variance, with the “algorithmic strategic vision” dimension having the most substantial influence. The study concludes that algorithms can be effective partners in promoting well-being when designed with transparency and a focus on future-oriented vision. It recommends adopting transparent algorithmic governance, investing in predictive capabilities to support employees, and extending this experience to the public sector to ensure a sustainable digital transformation that respects the human element.

The study aimed to identify the relationship and impact between organizational cynicism—across its dimensions (cognitive cynicism, emotional cynicism, and behavioral cynicism)—and the work environment, represented by its dimensions (knowledge sharing, procedural justice, motivation, and job promotion). The research adopted a descriptive-analytical approach and employed various statistical measures to assess the study variables. The research population consisted of employees from the Control, Operation, and Communications Department of the East Anbar Electricity Distribution Branch, totaling (90) individuals. Questionnaires were distributed to a group of employees in the department, of which (83) were returned. Six questionnaires were deemed invalid for analysis, leaving (77) valid questionnaires representing the study sample. The research was based on two main hypotheses: whether there is a relationship and impact between organizational cynicism and the work environment. Data were analyzed and results were derived using the statistical program (SPSS). The study reached several conclusions, the most important of which is that organizational cynicism in the studied organization does not significantly affect the employees’ work environment. This is because employees are primarily responsible for redistributing the electrical energy supplied to them from operational stations to areas in East Anbar. Their work efficiency increases with the level of energy supply provided by these stations. The study recommended raising employees’ awareness and encouraging them not to be influenced by negative events that may occasionally occur in the workplace, in order to continue providing better services to beneficiaries.

The purpose of this study is to investigate the effect of organizational justice on the organizational citizenship behavior (OCB) among employees at some faculties within the University Thi-Qar. This research studies the analysis of measurement of CORRELATION between dimensions of organizational justice (distributive, procedural and interactional Justice) and also dimensions of organizational citizenship behavior (Altruism, courtesy and conscientiousness). The importance of this study is to improve organizational performance and positive employee behaviors in higher educational institutions. The research methodology is descriptive-analytical, and data collection was done by a questionnaire. The sample included 150 academic staff and employee in selected faculties of the University of Thi-Qar. Items in the questionnaireStudy variablesThe questionnaire included 30 items measuring the study variables. SPSS (v27) and SmartPLS (v4) were used to analyze the data. The results showed statistically significant positive correlations between dimensions of organizational justice and organizational citizenship behavior (p < 0.05). Moreover, structural equation modeling has confirmed the strong direct effect of organizational justice on OCB (β = 0.592); the coefficients of determination (R² = 0.473) reveal moderate explanatory ability for the model. The study points out that a better organizational justice practice would be the key to promoting cooperative and proactive behavior. Hence, it suggests university administrations should have fair practices in resource allocation, decision-making process and treatment of each other to encourage organizational citizenship behavior for better workplace climate.

The current study aimed at meticulously examining the role of adopting feasible accounting systems in controlling merchandise inventory in Iraqi commercial companies. The study focused on several Aspects representing the use of feasible accounting systems, namely: technical availability, accounting system functions, integration with other systems, and decision support. The dependent variable was merchandise inventory control. The researchers use in this study a questionnaire as the primary data collection and a descriptive-analytical approach. retrieving a total of 100 completed questionnaires. Various statistical methods were applied using SPSS to present and analyse the study results. The findings indicated a significant positive correlation between the use of feasible accounting systems and merchandise inventory control, The Aspects of the independent variable demonstrate 86.3% of the changes in inventory management. Accordingly, the study recommends that commercial establishments adopt and develop feasible accounting systems, given their direct and effective impact on enhancing inventory control, reducing waste and spoilage, and improving the accuracy of accounting reports and information.

This study aims to examine the impact of digital leadership on building smart organizations, analyzing the mediating role of employees' behavior within the Iraqi Ministry of Communications. It addresses challenges administrative leaders face in adopting digital practices and guiding employee behavior to build smarter, more adaptive organizations amid growing digital transformation in government institutions. The study problem stems from understanding how digital leadership contributes to smart organizations and clarifying employees' behavioral role in supporting this relationship. A descriptive analytical approach was used, collecting data from 126 employees through a questionnaire covering three main variables: digital leadership (digital culture, competence, vision, and continuous learning), employees' behavior, and smart organizations (continuous learning, generating strategic alternatives, and environmental understanding). Structural equation modeling (SmartPLS4) and the Sobel test were employed. Results showed a significant positive impact of digital leadership on smart organizations, a significant effect of employees' behavior, and a partial mediating role of employees' behavior in this relationship. The study recommends strengthening digital leadership capabilities and developing training programs that support digital organizational behaviors, accelerating governmental institutions' transformation toward smart organization models and enhancing institutional performance efficiency.

His research aims to identify the impact of digital leadership through its four pillars (digital vision, digital skills, digital empowerment, and digital innovation) on reducing the levels of job burnout among human resources. This is achieved through a descriptive analytical procedure of this impact. The research problem indicated a lack of knowledge about the importance of digital leadership and its role in reducing job burnout. The questionnaire was used as the main tool for collecting data, and its items were designed based on the ideas of researchers and those interested in studying digital leadership and job burnout. It was subjected to a set of tests to be consistent with the main objectives that this research seeks to achieve. It was distributed to a random sample of (194) individuals working within Al-Nusour University, which was selected using the simple random sampling method. To analyze and statistically process the data, a range of readily available statistical software tools were used. The results showed that digital leadership significantly contributes to reducing employee burnout levels within the studied organization, thus reinforcing the importance of its adoption. Therefore, the researchers recommended monitoring the latest developments in digital leadership implemented in successful countries and attempting to adapt and transfer these practices to the local context to leverage their results in reducing employee burnout.

Search for space to highlight the relationship between the inflation rate and the graduate unemployment rate in Iraq. It employs descriptive and quantitative econometric methods to demonstrate this relationship, using annual data. The goal is to understand the connection between graduate unemployment and inflation, and to emphasize the role of quantitative methods in studying this relationship in Iraq. The research concluded that the results of the distributed hysteresis model indicate a long-term equilibrium relationship between the inflation rate and the graduate unemployment rate, with a high rate of correction for short-term deviations. Furthermore, the results show that a 1% increase in the inflation rate leads to a significant increase in graduate unemployment, reflecting the fragility of the labor market in the face of economic shocks. The research recommended better coordination between monetary and fiscal policies to curb inflation without negatively impacting employment levels, and the implementation of trade policies that protect local products and reduce excessive reliance on imported goods, thereby boosting domestic production and job opportunities.