Gulf Economist

Abstract This study aims to determine the impact of applying the foundations and principles of governance on achieving the objectives of the National Commercial Bank of Saudi Arabia (NCB) from the perspective of customers. This is done through research questions about the application of the foundations and principles of governance. To measure this impact, the descriptive analytical approach and the case study approach were used. A random sample of (100) NCB customers was selected for the study. A questionnaire was prepared to survey their opinions on four axes, in (27) paragraphs. The questionnaire was analyzed to determine the extent to which the respondents\\\\\\\\\\\\\\\\' answers to the research problem questions were verified, and the extent of the connection between the study axes. The study reached the most important results and recommendations as follows:
First: The most important results:
1. The study concluded that the National Commercial Bank of Saudi Arabia (NCB) is committed to implementing governance in its banking systems from the perspective of customers, as the overall average weighted arithmetic mean for the axis is 4.125, a high percentage.
2. The degree of governance practice in its banking transactions from the perspective of customers, as the overall average weighted arithmetic mean for the axis is 4.18, a high degree of agreement with the hypothesis.
3. The governance process helps protect shareholders\\\\\\\\\\\\\\\\' rights, as the overall weighted arithmetic mean for the axis is 4.12, a high percentage.
Second: Key Recommendations:
1. Focus on practicing governance and addressing shortcomings in banking services to increase the effectiveness of achieving objectives.
2. Raising banking awareness through the application of governance principles and foundations.
3. Expanding the scope of community service to raise awareness of the bank and increase customer.
Keywords:
Governance, National Commercial Bank (NCB), Customers.
.

Abstract This study aims to test the moderating role of safety communications in the relationship between safety rules and procedures and prevention of marine accidents and injuries for a sample of workers on marine vessels in the Iraqi General Company for Sea Ports. The importance of this study came to determine and know the nature of the relationship between the study variables (safety rules and procedures, safety communications, prevention of marine accidents and injuries). In order to achieve the study objectives, a model was formulated consisting of three main variables and two main hypotheses, each of which has a set of sub-hypotheses. The analytical survey method was adopted, and the study relied on a simple random sample of workers on marine vessels. (400) questionnaires were distributed, and the number of returned questionnaires was (360), while those valid for statistical analysis amounted to (310) questionnaires. With a response rate of (77.5%), all questionnaires were subjected to statistical analysis using the statistical program (smartpls) and the statistical program (SPSS.V25). The study reached a set of results The study also concluded that there is a relationship between safety rules and procedures and the prevention of marine accidents and injuries. Based on these results, a set of conclusions and recommendations were formulated., including the presence of a moderating role for safety communications between safety rules and procedures and prevention of marine accidents and injuries

This study aims to reduce ship accidents and injuries among personnel working
aboard marine vessels in the General Company for Maritime Transport and the General Company for Iraqi Ports. It also seeks to promote a strong culture of maritime
safety and enhance crew efficiency through systematic training and organized
emergency response planning. Based on official accident and injury data from both
companies, the researcher developed a hypothetical model examining the relationship
between maritime safety management as the independent variable and accidents and
injuries in marine work as the dependent variable. The study adopted an exploratory
approach and surveyed 282 employees (155 from Iraqi Ports and 127 from Maritime Transport). Data were analyzed using Excel, SPSS, and AMOS. The results indicated
insufficient attention to maritime safety management systems and identified human
error as a key cause of accidents. The study recommends stronger leadership
commitment, continuous training, improved communication, and regular safety audits

This study aims to analyze the relationship between oil revenues and banking liquidity in Bank of Baghdad during the study period, within the context of the Iraqi economy’s heavy reliance on oil revenues as a main source of public income. The research adopts a descriptive analytical approach by examining several banking liquidity indicators related to the bank’s financial activity. The results reveal variations in liquidity levels during the study period due to economic conditions and fluctuations in oil revenues. The study also highlights the importance of efficient liquidity management in maintaining financial stability and improving the utilization of the bank’s resources.

Abstract This research aims to analyse the evolution of foreign trade exchange between Iraq and Saudi Arabia for the period 2004 -2024, it focuses on the opportunities and challenges faces by both countries. The research problem represented in the limited size of trade between the said economies, particularly from Iraq to Saudia Arabia. However, the hypothesis of research assumes that the economic reform programs and economic diversification will create an integration between Iraq and financial surpluses of Saudi Arabia. For this purpose, the research methodology has relied on the qualitative approach in analysing the research data for the duration of research. The result revealed that the improvement of economic relationship between Iraq and Saudi Arabia has affect positively on the increase of level of trade. This result implies that the economic growth in Saudi Arabia influences the increase of level of trade with Iraq, in which the level of commercial openness will impact on the rising of economic growth in both countries. Furthermore, the study proves that the Saudi Arabia vision of 2030 has tangible effect on the diversification and production surpluses that led to increase level of export to Iraq

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Abstract International finance represents a key driving force of the global economy through the movement of capital across countries, aiming to meet national financing needs and ensure the continuity of economic development. Accordingly, the study of the role of international finance and its economic contribution constitutes an important area of academic research. This study examines the levels and trends of international finance in the Iraqi economy during the period (2010–2021), in addition to analyzing the contribution of its main forms, namely external debt, international aid, and foreign direct investment to the gross domestic product (GDP) indicator. The study concludes that the contribution of international finance to achieving economic development in Iraq has not been sufficiently effective to bring about tangible changes in the country’s productive and investment reality. The descriptive analytical methodology, along with data analysis, was employed to achieve the objectives of the study and test its hypothesis.

Abstract: This research aims to establish the concepts of rationality and economic behavior from the perspective of the Holy Qur'an, demonstrating their impact on guiding the economic activity of both the individual and society. To achieve this, the study followed inductive and deductive methodologies by tracing the connotations of rationality and its opposites, such as folly, as well as examining the holy verses and analyzing their economic dimensions and implications. The study reached several key results, most notably: that economic rationality in Islam is inextricably linked to ethical and teleological (Maqasidi) dimensions rooted in stewardship (Istikhlaf) and justice. Furthermore, Sharia has established precise controls governing individual behavior in consumption and earning through the jurisprudence of priorities and the prohibition of unlawful gains. The results also indicate that the principles of economic rationality derived from the Qur'anic approach can provide a normative and practical framework for choice architecture and policy-making. This framework can guide economic policies toward promoting sustainable development, social justice, and solidarity through integrated roles between the state and society, such as preventing hoarding, stimulating real investment, and activating social security systems

Abstract Given the multiple advantages of artificial intelligence Techniques, including their ability to solve business problems and avoid obstacles facing companies by relying on highly advanced devices and applications, as a system capable of simulating human intelligence, Therefore, the research seeks to achieve a set of objectives, the most important of which is measuring the impact of using machine learning and robotic process automation Techniques in achieving International Accounting Standard 12 by improving the quality of accounting information. According to the importance and problem of the research, and for the purpose of testing its hypotheses, a questionnaire was designed using Google Forms and distributed electronically to the research sample members, who were selected using a deliberate (intentional) sample consisting of employees from the departments of (financial affairs, auditing, and internal control) of the University of Basrah Presidency. (54) responses were obtained. Using the Statistical Package for the Social Sciences (SPSS), the results of the questionnaire were analyzed. Based on the applied aspect of the research, a set of conclusions were reached, the most important of which are: Artificial intelligence Techniques achieve International Accounting Standard 12 by improving the quality of accounting information and providing The researchers made a set of recommendations, most notably: The Financial Affairs Department at the University of Basrah Presidency should adopt artificial intelligence techniques when performing various accounting tasks

Abstract- The study aimed to analyze the role of digital transformation in enhancing institutional performance through the adoption of information culture at the University of Basrah, with a focus on the interrelationships among these variables within the Iraqi higher education environment. The study employed a descriptive-analytical methodology, using an electronic questionnaire distributed to a purposive sample of 142 administrative and academic staff members during the period from October to December 2025. The statistical analysis was conducted using IBM SPSS Statistics 27, applying Pearson’s correlation coefficients, multiple linear regression, and mediation analysis via the PROCESS Macro. The validity of the measurement model was verified through exploratory and confirmatory factor analyses, as well as tests of convergent and discriminant validity. The results revealed statistically significant positive relationships between the three dimensions of digital transformation (digital infrastructure, digital competencies, and digital organizational culture) and the three dimensions of information culture (information awareness, information competencies, and information practices). These relationships positively reflected on institutional performance across its three dimensions (operational efficiency, service quality, and organizational innovation). The overall correlation coefficient reached 0.81, while the regression models explained 67% of the variance in institutional performance. Mediation analysis further indicated that information culture partially mediates the relationship between digital transformation and institutional performance. The study recommended developing a comprehensive digital strategy that includes improving digital infrastructure, enhancing digital skills, and establishing a specialized unit for digital transformation management supported by leadership and institutional participation

AbstractThe study aimed to analyze the impact of Artificial Intelligence (AI) applications in Human Resource Management (HRM) on achieving competitive advantage in Iraqi telecommunications companies. It examined the dimensions of competitive advantage represented by quality, cost, innovation, and flexibility. The study adopted the descriptive-analytical approach, with a research sample of 362 employees representing various administrative levels in telecommunications companies operating in Iraq.
The results revealed a statistically significant impact of AI applications in HRM on achieving competitive advantage. The findings also showed a significant influence for each dimension of competitive advantage, where AI contributed to improving performance quality, reducing operational and administrative costs, enhancing organizational innovation, and increasing flexibility in responding to market and technological changes.
The study recommended strengthening investment in the technological infrastructure of AI systems within HR departments, developing human competencies capable of effectively managing and interpreting AI systems, and adopting digital strategies that enhance service quality, reduce costs, and foster innovation and organizational flexibility to achieve sustainable competitive advantage.

The research aims to evaluate the tools electronic banks use to detect and address money laundering operations, analyze the challenges these banks face (technical, regulatory, and cultural), and compare the legal framework for combating money laundering in developing countries with international standards (such as FATF recommendations). Based on the public financial data available in the Basel Committee on Money Laundering Report for the period (2020) to (2024), the study was conducted on some of the countries included in the Basel Committee on Money Laundering Report, relying on published financial reports. To achieve the study objectives, financial analysis of the data was used. The researcher reached a set of results, the most important of which are: The results of the field study showed that the Basel classification for combating money laundering is an independent indicator that assesses the risks of money laundering and terrorist financing in different countries. This classification is updated annually and is based on a set of criteria, including (the quality of the legal framework, the level of corruption, financial transparency, the effectiveness of the anti-money laundering system, and political risks). The study recommended strengthening the legal and regulatory framework and updating financial and banking laws in line with international standards for combating money laundering, and imposing strict penalties on institutions that turn a blind eye to money laundering activities.

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Abstract : Continuous improvement in healthcare organizations and services is essential to ensuring patient satisfaction. Despite the challenges and work pressures, these organizations strive to achieve stable and efficient performance. One of the most prominent indicators used to measure performance quality is the Taguchi loss function. The Taguchi loss function is used to calculate the financial loss resulting from deviations from the target value and ideal performance. This indicator is important in supporting quality improvement in healthcare organizations and services. To assess the efficiency and reliability of these estimates, confidence intervals must be estimated. However, traditional methods are often inappropriate, especially when sample sizes are small and the probability distribution of the data is unknown. Therefore, the bootstrap method was used due to its flexibility and ability to handle such data. The simulation results showed that equilibrium was achieved at a sample size of 150, with confidence intervals continuing to narrow significantly (around 1.17) and achieving high coverage rates for all methods, with the highest coverage rate reaching 95.3% for the Percentile and BCa methods. This indicates a good balance between precision and coverage and reflects the effectiveness of these methods when using a relatively large sample size.

Abstract : In this paper, the researchers introduce a new two-parameter distribution called the Topp-Leone-Shanker distribution. We then expand the distribution and rewrite both the function c.d.f and the function p.d.f for the proposed distribution. The study in some of its mathematical properties represented by [The Non-Central Moment and The Central Moment, C.S, C.K, C.V], in addition to estimating the distribution parameters using the maximum likelihood estimation method (MLE), the Maximum product of spacing Estimation Method (MPS) and compere them using simulation, using four sample sizes (20,35,75,125) and then finding the maximum product of spacing estimation method to be preferable to the maximum likelihood method of estimation due to having the lowest mean squared error (MSE).