TANMIAT AL-RAFIDAIN

This study aims to measure the impact of political stability on economic stability and determine the direction of their mutual relationship by examining selected cases from Arab countries. The main problem of the study crystallizes in understanding the mutual impact between political and economic stability in Arab countries. We note that, despite some similarities in their economic nature, their economic performance and political stability differ significantly. The study assumes a positive relationship between political and economic stability, as political stability directly influences economic indicators, thereby enhancing economic growth and fostering a stable business environment. To test its hypothesis and achieve its goal, the study combines quantitative and descriptive approaches to examine the relationship between political and economic stability across 15 Arab countries during the period (1996-2022). The study reached several conclusions, the most important of which are: We note that economic stability in most oil-producing countries is largely independent of the quality of economic performance, as it is closely linked to global oil markets. In some countries, economic stability contributes to political stability, especially when the economy enhances political legitimacy and buys political peace (such as Saudi Arabia, Jordan, and Iraq). However, in countries that rely on natural resources and possess strong political institutions, the causal relationship between political and economic stability is less clear. The study makes several key recommendations, most notably strengthening democratic institutions and good governance by building strong political institutions that support political participation, multipartyism, and civil liberties, and by enhancing transparency and accountability, thereby strengthening the state's ability to adapt to political and economic crises.

Smart accounting technologies are an essential part of the evolution of the digital economy, providing tremendous opportunities to improve companies' financial and administrative performance by enhancing the efficiency and accuracy of accounting processes. This study aims to evaluate the effectiveness of smart accounting technologies in the companies Al-Joud and Noor Al-Kafl, focusing on how they enhance economic performance and contribute to achieving the digital economy. The study examines how to assess the effectiveness of smart accounting technologies in improving companies' financial and administrative performance. The study included two aspects: the theoretical aspect relied on a variety of modern sources addressing smart accounting techniques. As for the practical aspect, it relied on a survey methodology, in which 156 questionnaires were distributed to employees at the two companies, the study's sample, to collect data on the adoption of smart accounting techniques and their impact on performance. The study's most important conclusions revealed a positive impact of smart accounting techniques on the financial and administrative performance of Al-Joud and Noor Al-Kafeel companies, highlighting the importance of adopting these techniques in the context of modern business. The main recommendation was to develop strategies to increase the adoption of smart accounting techniques, with a focus on employee motivation and training to ensure effective use.

This research aims to clarify the idea of applying metaverse technology and its role in improving electronic customer relationship management in Family Mall stores in Duhok City. It highlights how these stores benefit from modern metaverse technologies to build stronger and more effective relationships with customers, as the importance of this technology is evident in placing customers at the heart of attention within competitive markets. The current research relied on testing metaverse technology with its dimensions as an independent variable and electronic customer relationship management as a dependent variable with its dimensions. This prompted the researchers to formulate a number of main and sub-hypotheses. These hypotheses were tested by using a set of statistical methods to identify the correlation and influence between the research variables. (86) valid forms were retrieved for statistical analysis of these researched stores. The research reached a set of conclusions, the most important of which were: Metaverse technology seeks to provide distinctive interactive experiences for customers, which contributes to building strong relationships between the brand and the public. These interactive experiences play an important role in enhancing customer loyalty to the brand and developing its positive image. Among the important proposals reached by the research: The Family Mall stores under study should benefit from data analysis and artificial intelligence to understand customer behavior more deeply and provide personalized services that suit their needs. Implementation mechanism: by relying on Applications that integrate the metaverse with customer relationship management tools so that customers can interact with brands seamlessly and innovatively within virtual environments

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Tax planning is a financial tool companies use to reduce their tax liabilities, which in turn affects their financial performance. However, results from prior studies testing the direction of this effect varied between positive and negative. Accordingly, the current study sought to analyze the impact of Tax Planning (measured using both the Book-Tax difference and the Non-Debt Tax Shield) on Firms’ Financial Performance (measured using three indicators: Return on Assets, Return on Equity, and Tobin’s Q) in an attempt to clarify the nature and direction of this impact for companies operating in Iraq. The study included a sample of hotels listed on the Iraqi Stock Exchange from 2007 to 2023, comprising 110 observations. A Weighted Least Squares Regression (WLS) was used to study the relationship between the variables. The results showed a significant and positive effect of the Book-Tax difference on the financial performance of the Hotels in the study sample. The Non-Debt Tax Shield measure had a significant negative impact on the financial performance of the Hotels in the study sample. It also confirmed the existence of a one-way significant impact relationship between tax planning and financial performance. The study recommends that Hotels seek tax advisory services from experts in the field to improve the effectiveness of their tax planning, given the negative effects observed on their financial performance. In addition, the study emphasizes the need to strengthen and modernize Iraq's tax system infrastructure to simplify tax procedures and activate the collection system to improve tax revenues.

The current This study aims to analyze the relationship between income diversification and profitability in Islamic banks, focusing on measuring the impact of returns generated by the foreign exchange auction—known as the "currency sale window," supervised by the Central Bank of Iraq—on the net profitability of a selected group of ten Islamic banks operating in Iraq, during the period from 2016 to 2023. An unbalanced panel data model was employed for quantitative analysis, given the nature of the available data and the unequal number of observations per bank over the years. The study concluded that revenues from conventional banking transactions, particularly fees and commissions from the provision of various banking services, are the most influential factor in determining net profit. This indicates a growing trend among Islamic banks toward relying on income sources that are neither Sharia-compliant nor independent of the conventional model. The results also revealed that returns from the currency sale window contribute a relatively high percentage to profit generation, outperforming revenues from Islamic investment activities, which ranked last in terms of relative priority and impact. This raises questions about the extent to which some Islamic banks are committed to their basic developmental and Sharia-compliant roles.

As governmental and non-governmental institutions in Iraq still experience low levels of electronic payment activity, researchers and specialists have sought methods to activate electronic payment among members of Iraqi society. From this, the research problem can be understood through a set of research questions. The research aims to assess the feasibility of digital transformation for activating electronic payment operations, with the central question being: Do digital applications affect the activation of electronic payment operations? This study used a descriptive-analytical approach; a questionnaire was used for data collection. The sample size was ( 104) employees from the Central Bank of Iraq. Frequencies and ratios, arithmetic mean and deviation, and the regression line equation to measure the impact of the variables were used as statistical methods for the measurement process and reaching the research results, the most important of which was the impact of digital transformation on electronic payment, and this impact is direct and significant at a significance level of (0.05>α), The research concluded with a set of recommendations, the most important of which was to enhance electronic payment operations through innovative methods in digital transformation, in addition to the necessity of relying on digital data and its analyses when making decisions related to the management of the institution.

High population growth is a major global threat to sustainable development, posing negative economic effects by potentially undermining production and conflicting with consumption rates, underscoring the vital need to balance current resource utilization with the rights of future generations. The study addresses the problem of quantifying the impact of population growth on the economic dimension of sustainable development in Iraq during the period (2000-2023), specifically aiming to analyze the effect of population growth changes on GDP per capita. The research utilized a quantitative approach employing the Autoregressive Distributed Lag (ARDL) model on quarterly data to measure the relationship between population growth and the economic dimension, along with other explanatory variables: government spending, inflation, and gross fixed capital formation. The main findings revealed that population growth has a negative and significant long-term impact on GDP per capita, confirming it as a major challenge to sustainable economic development in Iraq, whereas government spending was positive and inflation was negative. Consequently, the study concludes by recommending the formulation and implementation of integrated policies to tackle population growth challenges, promote effective investment, and combat inflation to achieve the desired sustainable development.

The Banks face a variety of complex risks, with non-performing loans (NPLs) being among the most critical due to their direct impact on both financial stability and profitability. Accordingly, the central research question of this study is: What is the impact of non-performing loans on the income statement items, namely total revenues and net profit after tax, in Iraqi banks? To address this question, the study aims to measure the effect of NPLs on these two items while controlling for net credit, deposits, and equity. The analysis employs econometric methods based on unbalanced panel data models. The study sample comprises 26 Iraqi banks listed on the Iraq Stock Exchange during the period 2010–2024. The results of the optimal model, identified as the robust fixed effects model, reveal a significant negative impact of NPLs on both total revenues and net profit after tax. Conversely, deposits had a significant positive effect, whereas neither net credit nor equity showed a statistically significant effect. These findings underscore that NPLs represent a major challenge to the stability and profitability of banks, highlighting the need to review lending policies, adopt advanced tools for creditworthiness assessment, diversify loan portfolios toward sustainable productive sectors, and strengthen internal control mechanisms to reduce NPL accumulation and ensure the long-term sustainability of the banking sector.

The critical role of tourism as a principal economic engine is well known as an employment creator and foreign exchange earner. Resource-rich countries such as Iraq possess considerable tourism potential that can contribute to reducing dependence on oil revenues and promoting sustainable economic growth. However, the tourism sector in Iraq has been adversely affected by political instability, macroeconomic fluctuations, and recurrent external shocks. This study empirically investigates the determinants of tourism demand in Iraq over the period 2000–2022 by examining the relationship between tourism demand and selected macroeconomic variables. The explanatory variables include Gross Domestic Product (GDP), the Real Exchange Rate (RER), and the Consumer Price Index (CPI), in addition to two dummy variables representing the effects of the COVID-19 pandemic (2020–2021) and the ISIS conflict (2014–2017). The study employs the Autoregressive Distributed Lag (ARDL) approach to analyse both short-run and long-run dynamics and to test for cointegration among the variables. The empirical findings reveal the existence of a stable long-run equilibrium relationship between tourism demand and the selected macroeconomic indicators. In the short run, GDP and the real exchange rate exert significant positive effects on tourist arrivals. Long-run estimates similarly confirm that economic growth and exchange rate improvements enhance tourism demand. The study concludes that strengthening macroeconomic stability, accelerating economic growth, and encouraging private sector investment are essential for enhancing tourism demand in Iraq. These measures can contribute to diversifying the Iraqi economy, reducing excessive reliance on oil revenues, and creating a more attractive environment for both domestic and international tourists.

Monetary policy and its instruments constitute the fundamental pillar for achieving economic stability, particularly in emerging economies facing persistent structural fluctuations. The problem of this study lies in the volatile effectiveness of traditional monetary policy tools in Turkey amid high inflation and frequent structural breaks, raising a fundamental question about the most influential channel for productive activity. Accordingly, the study aims to measure and analyze the impact of structural changes in monetary policy instruments on economic growth in Turkey during the period (1981–2025). To achieve this, the research adopted the Indicator Saturation Method (ISM) for its ability to identify structural breaks and integrate them into the econometric model, while analyzing variables such as broad money supply, real interest rates, and exchange rates. The key results revealed a weak impact of the broad money supply on growth, in contrast to the pivotal role of the exchange rate channel as a primary driver of economic activity. Furthermore, the model identified significant structural breaks in (2003, 2011, and 2022), reflecting the impact of radical political and economic shifts. The study’s main conclusions and recommendations highlight the limited effectiveness of the "liquidity channel" in high-inflation environments. Therefore, the study recommends that monetary policymakers focus on exchange rate stability and real interest rate management as more efficient tools for stimulating sustainable growth and enhancing economic resilience to future shocks.

In particular, the widespread availability of social media among non-knowledge workers has made it an unavoidable primary form of interaction in everyday work. But ire has been built over possible negative side effects from overusing the apps on staff performance and general work effectiveness. Despite numerous studies on this question, the evidence remains inconclusive and sometimes contradictory, especially in developing-country contexts where work environments and digital practices may vary. Hence, the present study seeks to examine how social media addiction affects two significant aspects of performance: employee productivity and innovation. A quantitative methodology was used, and data were collected through a survey of 225 randomly selected knowledge workers at Korek Telecom Company in Iraq. The questionnaire was developed based on previous literature and adapted according to the study area. The data analysis was conducted using PLS-SEM in SmartPLS 4. It has been shown that social media addiction greatly affects the productivity of employees. Innovation, on the other hand, became a diffusing element that did not have an effect on innovation. This leads to overuse, which may affect the competence in executing a task, but does not have the same impact on idea generation. The findings offer important insights for organizations seeking to improve social media management.

The paper will examine whether, and to what extent, accounting information quality is relevant to the strategic decision-making of banks in Iraq operating in difficult economic and political environments. The point is that the better the accounting information, the more reliable it is for managerial decision-making, as it reduces uncertainty. In that regard, accounting information quality is considered a multidimensional construct that includes relevance, reliability, and comparability. The study is empirically founded on a field survey with 150 employees in major banking functions, which include investment, risk management, information systems, internal audit, and accounting, on an analytical-descriptive approach. The results indicate that the perceived quality of accounting information and strategic decision-making are strongly linked. Though these findings suggest that the quality of information environments could enhance strategic decisions, the correlational nature means we cannot conclusively identify which improves strategic decisions; that is, organizations with higher strategic ability may invest more in information quality, or this may be due to more encompassing governance and regulatory factors. In practice, the results yield recommendations for banks in Iraq to improve their accounting systems to produce more decision-relevant, reliable, and comparable reports; strengthen internal control mechanisms; and standardize accounting policies to enhance clarity and consistency in financial reporting. On the whole, the research shows that enhancing banks' informational infrastructure may be an important aspect, but not the only one, in facilitating strategic decision-making in volatile situations.