Economic Sciences

This study aims to analyze the impact of corporate governance on bank value by examining the mediating role of both liquidity risk management and financial performance. The study is based on a sample of ten private commercial banks listed on the Iraq Stock Exchange from 2014 to 2023.
The governance indicators included four variables: board member independence, risk management committees, audit committees, and board size. Liquidity risk management was measured through two ratios: total loans to deposits and total loans to assets. Financial performance was assessed using return on assets (ROA) and return on equity (ROE), while the market value of the bank was used as an indicator of its overall value.
The results revealed that both board member independence and board size have a significant impact on the bank's market value. The study also identified a causal relationship between governance indicators and liquidity risk management, as well as between liquidity risk and financial performance, and between financial performance and market value.
The study recommended enhancing the implementation of sound governance principles in banks, linking them directly to liquidity risk management, and working on improving financial performance through efficient resource allocation, given its direct effect on increasing the bank’s market value.

The global oil markets have witnessed significant developments during the period 2004–2024, most notably the growing role of futures markets as strategic financial tools that go beyond hedging to become key instruments for oil pricing and policy guidance. This research aims to analyze the underlying drivers behind the development of these markets and their impact on oil pricing mechanisms and the balance of the international oil market, with a focus on the economic and strategic dimensions of these changes. The study also examines the increasing influence of speculation and financial institutions in shaping oil prices, and the implications of this trend on market stability and the future of the Iraqi economy. The research adopts a descriptive-analytical approach supported by statistical data and international reports. It concludes that oil futures markets have become a critical component in oil market dynamics, yet require greater regulation and transparency to ensure their efficiency.

The importance of the research stems from the importance of the oil resource and its position in the Iraqi economy on the one hand, and international oil companies on the other. This resource is the primary source of funding for the state's general budget and economic development. The theoretical importance of the research lies in its contribution to enriching the scientific literature related to technical service contracts and oil licensing rounds concluded by Iraq with a number of international oil companies.
The research problem is that Iraq possesses significant oil wealth, which requires optimal investment. This wealth must be managed and developed using the best investment methods, given the internal and external challenges it faces. Furthermore, it is necessary to evaluate the effectiveness of investment in the Zubair oil field, considering the level of efficiency and performance of some companies, including the Italian company Eni, as well as their contribution to achieving the country's economic, technological, and social goals.

Sustainable transport development is an integrated process aimed at providing efficient, safe, affordable, and flexible transport services that facilitate the movement of people and goods, thereby promoting both current and future economic and social development. This must be achieved while reducing carbon emissions and other negative environmental impacts. Erbil Governorate faces significant challenges in its transport sector, including weak infrastructure, limited service availability, overreliance on fossil fuels, and a growing dependence on private vehicles in the absence of modern public transport systems.
This study aims to analyze the status of sustainable transport development in Erbil by applying a set of recognized indicators. The importance of this research lies in its contribution to achieving a balance between the needs of present generations and the rights of future ones to a fair and safe environment. The findings reveal that Erbil's transport system suffers from limited accessibility, high costs, and a lack of sustainability. The study recommends establishing a specialized authority to monitor transport indicators and developing a modern, multimodal public transport system.

This study investigates the role of a knowledge-oriented culture in advancing sustainable development goals, with green knowledge management processes as a mediating Variable , within the context of Iraq’s oil sector. Anton Oil Company was selected as a case study due to the pressing environmental, economic, and social challenges confronting the oil industry, which demand the adoption of innovative managerial approaches to ensure sustainability. Adopting a quantitative research design, data were collected through a structured questionnaire administered to a sample of 269 employees of the company. The statistical analysis confirmed support for most of the hypothesized relationships in the proposed research model. The findings reveal that a knowledge-oriented culture significantly contributes—both directly and indirectly, through green knowledge management processes—to the enhancement of sustainable development dimensions. Moreover, The effects' variation in magnitude from moderate to large highlights how knowledge-driven processes can produce real added value in terms of long-term organizational success. Building on these discoveries, the study provides a number of theoretical advancements as well as useful ramifications for businesses in resource-intensive sectors.

This study aims to analyze the impact of implementing green value stream maps on achieving organizational excellence at the General Company for Textile and Leather Industries/Ready-Made Garments Factory, the field of study. This study responds to a research problem addressed by several questions focused on structural interventions between the dimensions of the green value stream map and the dimensions of organizational excellence, particularly in light of the need to simultaneously improve efficiency and reduce the impact of waste. The tremendous progress in the business environment, trade liberalization laws, and the lifting of trade restrictions have led to intensified global and local competition in the business environment, along with ideas of environmental conservation and pollution reduction. All of this has led to the need for companies to move toward organizational excellence by relying on the green value stream map with the aim of eliminating activities that do not add value. The study was based on a contemporary theoretical model that combined the green value stream map within the dimensions of (planning, implementation, review, correction) and organizational excellence within the dimensions of (leadership excellence, subordinate excellence, cultural excellence, and strategic excellence). The study relied on a descriptive analytical approach, supported by statistical modeling methods, using a questionnaire as the primary tool for collecting data from a sample of 267 employees at the General Company for Textile and Leather Industries / Ready-Made Garments Factory, in addition to personal interviews. The data were analyzed using the statistical packages( AMOS V24 and SPSS V24).
The results indicate a set of influential and statistically significant relationships. The analyses revealed an impact of the green value stream map, in terms of its dimensions, on achieving organizational excellence. This reflects the interest of the management of the company under study in tools that improve workflow by eliminating interruptions and activities that do not add value, which leads to meeting customer requirements in a timely and cost-effective manner, and achieving organizational excellence.

The research aims to verify the impact of generative artificial intelligence tools within the framework of the dimensions of the Technical Innovation Model (TAM) on exploratory creative behavior in its two dimensions (opportunity discovery and idea generation). It is a quantitative study of drawing on a survey drawing, where data are collected for a sample of (411) new students from the University of Mosul, using an electronic questionnaire. The data were analyzed using the (SPSS) program and the (AMOS) program for a specific restructuring method. The most important results showed the presence of an impact of using generative artificial intelligence tools on exploratory creative behavior. The study emphasized the necessity of using generative artificial intelligence tools in the creative educational method to explore and generate new ideas, with the presence of everything new from these tools and fields in which their applications are used.

The research aimed to demonstrate the role of e-governance, with its dimensions (e-autonomy, e-transparency and disclosure, e-participation, and accountability), in achieving the strategic objectives of public entities, represented by the efficiency and effectiveness of objectives.
The research relied on presenting a theoretical framework on e-governance and the concept of strategic objectives, and focused on examining the relationship between these two axes through theoretical research and field studies. To prove its hypotheses, the research adopted the following:
- Theoretical aspect: Relying on the descriptive analytical approach, utilizing references, books, and articles related to the study topic.
- Practical aspect: Relying on field studies to demonstrate the role of e-governance in achieving strategic objectives.
The research adopted the following statistical methods to arrive at the results of the field study and test the hypotheses:
- All primary data collected through a questionnaire designed for this purpose was processed after reviewing previous studies and literature related to this topic. The research reached a number of results, including that the company does not cooperate with stakeholders to determine the needs of the labor market, that the composition of the company’s councils does not include independent members from outside the company, that the company does not clearly announce to its employees their list of rights and duties, that the application of electronic governance does not lead to continuous evaluation and achieve effectiveness in employee performance, and that there is a significant relationship between electronic governance through (electronic independence, transparency and electronic disclosure, electronic participation, accountability) and achieving the efficiency and effectiveness of the strategic objectives of public agencies in the Basra Oil Company in Iraq.

The current study sought to demonstrate the impact of green ergonomics on achieving indoor environmental quality standards / a survey study in the Department of Construction and Projects, University of Mosul, which adopted in its conceptual framework the subject of green ergonomics (efficiency, effectiveness, productivity, environmental flexibility, authentic/general solutions, focus on education from environmental systems) as an independent variable, in addition to addressing the subject of indoor environmental quality in its dimensions (heating quality, ventilation quality, lighting quality, sound level quality) as a dependent variable. The problem of the study in the researched field is that the quality of the indoor environment plays an important and vital role in raising work productivity and generating desire and enthusiasm towards work among employees in the workplace. Otherwise, a decrease in the indoor work environment will cause adverse results. Based on the limited initial indicators in the research area, the most prominent of which were: the failure to utilize natural resources (sunlight for natural lighting, heating, and energy generation, the failure to use environmentally friendly natural resources in building construction and furnishings, as well as the failure to dispose of waste generated from building activities in a safe and environmentally friendly manner that benefits the institution). After establishing the conceptual framework for previous research efforts, a hypothetical diagram was developed to reflect the nature of the correlation and influence relationships using the ready-made program (Spss Ver. 26). For a deeper understanding, the researchers adopted the descriptive-analytical approach, relying on collecting data and information through a questionnaire and field visits to a sample of (75) respondents. This sample was selected in the researched section. The study revealed a significant correlation and influence between GHE (combined) and its dimensions (individually) and IEQ (combined) in the researched section. Keywords: Green Human Engineering Indoor Environmental Quality Optimize with ChatGPT

The research sought to reveal the role of servant leadership through its dimensions represented by (empowerment, vision, humility, caring for working individuals first, caring for developing society) in enhancing workplace spirituality in terms of its dimensions represented by (meaningful work, the fit between the values of the individual and the organization, a sense of community, and job engagement), at the University of Nineveh, and prepared a hypothetical scheme that explains the nature of the hypothetical correlation and impact relationships between the variables, and the research adopted the descriptive analytical approach, and data were collected on the variables from a sample of (52) leaders in the organization under study through a questionnaire that was considered a main tool, and the statistical program (SPSS V.26) was used in its analysis, and the research reached several results, the most important of which is the existence of correlation and significant impact relationships between the variables in terms of their dimensions and at the macro and micro levels

This research aims to analyze the role played by integrated reports, in accordance with sustainability standards, in improving the quality of accounting measurement and disclosure within economic units. To achieve the research objectives, the researchers relied on the opinions and suggestions of experienced professionals working in Iraqi commercial banks listed on the Iraq Stock Exchange. This was achieved through a questionnaire distributed to the Iraqi Union Bank and the Islamic Spectrum Bank, designed for this purpose, as well as information obtained from personal interviews. The data were statistically processed in accordance with the research objectives.
The research reached several results, the most important of which was that integrated reports contribute to raising the level of consistency and transparency in the presentation of financial and non-financial indicators, which reduces subjective assessments and enhances the credibility of reports. The research concluded that integrated reports should be adopted by Iraqi commercial banks, particularly the research sample (the Iraqi Credit Bank and the Islamic Spectrum Bank), as a strategic tool to improve the quality of accounting measurement and disclosure in accordance with global sustainability requirements.

This study examined the impact of adopting International Financial Reporting Standards (IFRS) on corporate value in the Iraqi banking sector during the period 2008–2022, using a descriptive-analytical methodology and statistical tools.
The sample included banks listed on the Iraq Stock Exchange, and statistical measures were used to assess changes in corporate value before and after IFRS implementation. The results showed a positive and statistically significant impact of IFRS adoption on bank value, through improving the quality of financial reporting, enhancing transparency, and reducing the information gap.
However, these benefits face institutional and regulatory challenges, such as weak legislative structures and a lack of professional expertise. The study concludes that adopting IFRS represents an effective strategy for increasing investment attractiveness, while recommending strengthening the organizational structure and professional training programs to ensure optimal implementation.

Kidney transplants are performed to help patients with chronic kidney disease or end-stage kidney failure when the kidneys can no longer properly filter waste, requiring either dialysis or transplantation. This study used Artificial Neural Networks, specifically the Radial Basis Function (RBF) method, to predict outcomes for 150 kidney failure patients from a hospital in the Kurdistan region, including those who had received transplants or were preparing for them. Six key risk factors impacting access to transplantation results show by using analyzed normalized importance of each independent variables that congenital kidney diseases identified as the most significant, followed by polycystic kidney disease, systemic lupus erythematosus, renal artery stenosis, diabetes, and chronic uncontrolled high blood pressure. The classification analysis showed high accuracy in predicting patient outcomes, demonstrating that the model in training and testing is reliable and clinically valuable. Additionally, ROC curve analysis and model possesses a robust capacity to accurately classify and has fit statistics confirmed ,the strong performance and significant improvements in F-score, indicating that RBF is an effective approach to enhance the predictive power and clinical relevance of machine learning models in kidney disease classification ,The research participation is good RBF in predicting with risk factors for kidney transplantation and achieved higher accuracy compared to traditional methods.
IBM SPSS 27 with version 4.1of R programming Language were applied for analyze data.

Contemporary society is seeing a rising concern over environmental issues, arising as a result of continued deterioration and changes due to non-sustainable usage of natural resources; one of the biggest problems in this respect relates to the indiscriminate dumping of all kinds of wastes. These practices, therefore, have highly wounded the aquatic environment as there is a daily exposure of huge amounts of waste exposed, which results in high-level pollution that could result in damage to aquatic ecosystem services. The Euphrates River is on the top list of key bodies water used by a human for a wide variety of functions that support life; although it faces some challenges pertaining to pollution resulting from domestic and industrial and agricultural wastes.. In this context, the research aims to predict the level of pollution in the Euphrates River water over an eight-week period in 2025, using modern techniques including and multiple regression analysis and artificial neural networks. A comparison was made between the two methods based on precise statistical criteria, most notably the mean squared error. The research problem highlighted that the available studies about the Euphrates River do not sufficiently focus on predicting pollution levels, representing an ecological menace that may have unhealthy effects on humans and other parts of the environment. The results showed that artificial neural networks have more accuracy and effectiveness compared to the multiple regression model, since it handles the non-linear relationships among the variables better and makes more accurate predictions. This study represents the importance of using neural networks as a powerful and reliable tool to research and evaluate environmental pollution and hence enhance the possibility of more sustainable decision-making for the protection of water resources

This study aimed to examine the impact of organizational justice in its various dimensions on the performance of employees in food companies in Palestine. The study sample included 519 employees working in food companies in Palestine, and a questionnaire was distributed to all employees in the study sample. The Statistical Package for the Social Sciences (SPSS) was used to analyze the results. The study revealed a strong positive relationship between organizational justice in its dimensions and employee performance in food companies in Palestine. The study recommended the need to enhance the dimensions of organizational justice in more food companies to achieve job satisfaction, which would ultimately have a positive impact on the companies as a whole.

This research aims to examine the impact of monetary policy on poverty rates in Iraq during the period (2004-2022), in light of the economic transformations and financial challenges the country has experienced. The study relies on the use of modern econometric models, such as the Autoregressive Distributed Lag (ARDL) model, to test the long- and short-term relationship between monetary policy instruments—represented by interest rates, money supply, and exchange rates—and poverty rates. The results indicate a significant relationship between monetary policy and poverty rates. It was shown that tightening monetary policy through raising interest rates and decreasing money supply leads to higher poverty rates as a result of declining economic activity and rising unemployment rates. Exchange rate fluctuations also showed a direct negative impact on the purchasing power of poor households, deepening the severity of poverty. The study concludes that disciplined monetary policies, which balance monetary stability with supporting economic growth, are an important tool in alleviating poverty levels. The research recommends the need for coordination between monetary and fiscal policies to promote social justice and reduce economic disparities in Iraqi society.

Like contemporary global companies, petroleum product distribution companies in Iraq face an increasing set of supply chain challenges and risks due to volatile environmental conditions and modern technological challenges. This is particularly true in light of the rapid developments in digital transformation. This requires petroleum product distribution company management to adopt advanced technologies and leverage them to predict risks and respond to unexpected and rapid market changes. These companies seek to integrate modern quality concepts that rely on technological technologies as a support tool to enhance and improve operational efficiency and reduce risk.
According to this concept, the objective of this study is to diagnose, analyze, and discuss the correlations and levels of influence between smart quality management applications (in terms of their dimensions) as an independent variable in supporting supply chain risks (in terms of their dimensions) as a dependent variable at the company level, the subject of the current study.
During field visits conducted by the researcher to the company, the field of study, between February 19, 2025 and March 4, 2025, she noted the presence of the study variables. However, the company's management lacked awareness of the importance of integrating these variables together.
In light of this, a hypothetical plan was adopted, from which a set of main and sub-hypotheses emerged. These hypotheses were tested to provide explanations of the nature of the relationships and influences between the main and sub-variables of the current study.
To obtain data and information that served the study's objectives, a set of tools was used, including field visits, personal interviews, and a questionnaire. The Nineveh Branch of the Petroleum Products Distribution Company served as the research field for this study. The sample consisted of (160) employees from the company under study, including holders of preparatory certificates, bachelor's degrees, technical diplomas, and higher degrees at the administrative levels (senior, middle, and executive).
The responses of the respondents were analyzed using a number of statistical methods and tools, using the SPSS VE 26 statistical program. Based on the results of testing the study's hypotheses, a set of conclusions was reached, the most important of which is the existence of a statistically significant correlation between smart quality management applications, based on their individual dimensions, and supply chain risks, based on their overall dimensions. This reflects the importance of increasing the contribution of the company's management in the field of study with smart quality management applications and their role in supporting supply chain risks in general, and at the level of the role of each dimension of supply chain risk. If there is a difference in the level of influence of each dimension, big data analysis was the most influential in mitigating risks. Based on these conclusions, a set of proposals and implementation mechanisms were prepared for the management of the company under study, the most important of which is the need to increase the adoption of smart quality management applications and supply chain risks, as adopted by the current study, due to their importance in enhancing and improving the company's operations in various fields.

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The research aimed to investigate the role of credit derivatives in hedging against default risks (a field study on Iraqi commercial banks). The study adopted a descriptive-analytical approach. Among the most prominent findings was that the high values of (F) in the three tables (99.797 for the financial dimension, 39.347 for the strategic dimension, and 3.917 for the operational dimension) indicate that the statistical models used possess high reliability. The research recommended adopting an integrated approach that combines the financial, strategic, and operational dimensions. For instance, financial policies can work in tandem with strategic plans to identify risks, while operational processes support the efficient execution of these plans.

The study aims to analyze the nature of the relationship between digital transformation applications and the level of financial performance efficiency in commercial banks. The practical aspect of the research relied on a descriptive and analytical approach. Data was collected in the field from the Rafidain Bank - Ramadi branch using a questionnaire. The sample included administrative and financial employees with 52 questionnaires, 47 of which were analyzed after validation. Statistical analysis was employed to test the relationship between digital transformation and financial performance efficiency. The study concluded that digital transformation is a decisive and fundamental factor in enhancing financial performance efficiency, highlighting the pivotal role of financial technology in improving institutional efficiency. Banks have also demonstrated their ability to gradually and successfully adopt digital solutions, demonstrated by the effective use of digital systems in daily transactions, indicating the existence of a promising initial infrastructure capable of comprehensive development. The study recommended the need to accelerate the implementation of a comprehensive digital transformation plan that includes full integration between digital systems and the reduction of manual processes, ensuring increased efficiency, reduced waste, and transparency. It also recommended enhancing financial and investment support for technological infrastructure by allocating annual budgets for system development and providing the necessary technical resources to ensure the sustainability of the transformation.

This research aims to analyze the challenges facing the implementation of Lean and Agile methodologies in engineering project management in the Iraqi context. It also aims to evaluate the effectiveness of tools and practices used to integrate the two methodologies (Lean-Agile Hybrid) to improve engineering project performance. The practical aspect of this research adopted a mixed methodology that combined quantitative and qualitative analysis, relying on field surveys, expert interviews, and analysis of government reports to diagnose the reality of adopting modern methodologies in Iraqi engineering projects. SPSS was used to compare performance indicators, along with in-depth qualitative analysis using thematic coding and process improvement tools such as value stream maps. The analysis focused on the challenges of the local environment and confirmed that the integration of Lean and Agile contributes to a significant improvement in performance. The research results showed that the Iraqi engineering project environment still relies heavily on traditional methodologies (75%), due to the entrenched corporate culture and weak organizational flexibility, especially in sectors such as construction and infrastructure. Projects that adopted Lean and Agile methodologies, particularly the hybrid model, demonstrated significant improvements in performance indicators, such as a 33% reduction in delivery time and a 50% decrease in rework rates, demonstrating the effectiveness of these methodologies in Iraqi work environments. The study recommended the design of specialized training programs in Lean and Agile methodologies, in partnership between universities and the private sector, to develop cadres capable of leading administrative transformation within Iraqi institutions. National guidelines should also be developed to clarify the mechanisms for integrating Lean and Agile in a manner appropriate to the Iraqi context, and to provide successful case studies to encourage other sectors to implement them.