Tikrit Journal of Administrative and Economic Sciences

This study aimed to analyze the effect of ownership structure, considering its combined dimensions (government ownership, foreign ownership, institutional ownership, ownership concentration, and managerial ownership), on the market value of Iraqi commercial banks. The study adopted a descriptive-analytical approach. The study population comprised 350 individuals from management levels (top, middle, and executive), using a comprehensive census survey method. A set of statistical tools was employed, including percentages, frequencies, arithmetic means, standard deviations, loading factors, and impact analysis, relying on the SmartPLS4 program for structural equation modeling. The study found a high level of the overall performance indicator for both ownership structure and market value. Furthermore, the results revealed a statistically significant effect of all dimensions of ownership structure except for the dimension related to foreign ownership on the market value of the banking sector under study. In light of the findings, the study recommended the necessity of adopting incentive policies to promote managerial ownership, accompanied by strict regulatory controls such as timed selling windows and linking reward systems to long-term performance. This is to enhance incentive alignment, mitigate conflicts of interest risks, and ensure that management goals are consistent with the strategic interests of the banks.

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The research aims to measure the impact of tax governance on the level of tax compliance in Iraq. A questionnaire was designed according to the five-point Likert Scale and distributed to a to a random sample of (148) employees who hold accounting, auditing, control, estimation, administrative and legal positions in the branches of the Taxes Authority for in various Iraqi governorates, as well as branch, department and division managers, to collect their responses regarding the research variables. Structural equation modeling using partial least squares (PLS-SEM) was used to measure the relationship between the variables. The research concluded that tax governance has a positive significant impact on the level of tax compliance. Furthermore, all dimensions of tax governance—transparency and tax disclosure, accountability and tax oversight, tax fairness and equity, and administrative efficiency and integrity—have a positive significant impact at the 0.000 level on the level of tax compliance. This indicates that a higher level of tax governance contributes to enhanced tax compliance. The research emphasizes the need to establish legal framework for tax governance and its principles, and to obligate tax administrations to activate them in order to develop the tax system and ensure its efficiency, ultimately leading to enhanced tax compliance.

The study aimed to examine the impact of artificial intelligence applications on the professional performance efficiency of accountants. The study employed the descriptive-analytical method, where a questionnaire was designed and distributed to a sample of accountants and auditors working in the departments and divisions of accounting at Tikrit University, totaling 120 individuals. The comprehensive enumeration method was adopted for the research population to determine the study sample. A total of 103 valid questionnaires were retrieved for analysis, representing the actual study sample. The data were then analyzed using appropriate statistical methods. The study reached a set of conclusions, the most prominent of which was the presence of a statistically significant positive impact of artificial intelligence applications on the professional performance efficiency of accountants. In other words, the artificial intelligence applications used in the accounting departments and divisions under study contributed to improving accountants’ professional performance by enhancing their productivity in terms of time, effort, and accuracy, as well as improving the quality of the information provided. In light of these results, the study provided several recommendations, the most notable of which was the need to enhance the use of artificial intelligence applications in accounting work due to their role in improving professional performance efficiency and increasing the accuracy and speed of completing accounting tasks.

This research aims to explore and analyze the impact of artificial intelligence technologies (machine learning and deep learning) on the performance of accountants at Tikrit University. It also seeks to identify the most significant challenges facing the adoption of these technologies within the university's accounting environment and their potential to improve the quality of financial outputs. The research employs a descriptive-analytical approach, developing a theoretical framework based on previous studies and recent academic references. The applied aspect relies on a questionnaire to collect data from a sample of 103 accountants and academics in the accounting departments and divisions at Tikrit University. The research found a statistically significant positive correlation between the use of artificial intelligence (AI) technologies and improved accountant performance. The study revealed that deep learning had the greatest impact on performance improvement compared to machine learning. The results also showed that technical and human challenges reduce the effectiveness of AI's positive impact, as higher levels of challenges weaken the relationship between technic and performance. The results achieved contribute in two aspects: firstly, academically, by expanding the fields of knowledge about the relationship between artificial intelligence and the performance of accountants, and secondly, from a field perspective, by providing a clearer picture of the areas of contribution of artificial intelligence technologies to the performance of accountants in light of the various challenges of adopting these technologies.

This research aims to study the impact of using artificial intelligence (AI) and blockchain technologies in the Iraqi accounting environment, focusing on the digital transformations occurring in accounting practices and their effects on financial data accuracy, transparency, and the efficiency of auditing and review processes. AI technologies serve as an advanced tool for financial data analysis, economic trend forecasting, and detecting unusual patterns that may indicate accounting fraud. On the other hand, blockchain technology provides a decentralized system for recording financial transactions, enhancing security and reducing the risks of financial fraud and data manipulation. The study discusses the challenges of adopting these technologies in Iraq, including regulatory factors, technological infrastructure, and the readiness of financial and accounting institutions to implement these tools. It also explores the potential benefits that Iraqi institutions can achieve through the application of these technologies, such as improving financial reporting efficiency, reducing operational costs, and strengthening trust among stakeholders. Ultimately, the research provides recommendations on how to facilitate the transition to an advanced digital accounting environment in Iraq, emphasizing the need for supportive regulatory policies and specialized training programs for accounting and auditing professionals.

This study aims to examine the impact of joint audit on corporate continuity within the context of a high-risk economic and regulatory environment, represented by the Iraqi banking sector listed on the Iraq Stock Exchange. The study is grounded in a theoretical framework reviewing the accounting concepts of joint audit and the going Concern.
Employing a mixed-method research design that combines deductive and inductive approaches, the study applied a multiple linear regression model to data from a sample of private banks that have been mandated to implement the joint audit system since 2016, covering the period from (2011 to 2023).
The results of the statistical analysis indicated a positive and statistically significant effect of the joint audit variable on the continuity index measured by the (Z-Score) model, after controlling for the effects of bank size and profitability variables. This confirms the effective role of joint audit as an external monitoring mechanism that enhances transparency, reduces the risk of financial failure, and consequently supports the long-term continuity of companies.

The study addressed the role of organizational reputation in enhancing organizational immersion in private colleges in Salah al-Din Governorate. The research was based on the descriptive analytical approach in dealing with the theoretical and conceptual aspects, analyzing data, and interpreting its results. The study population included all teachers in private colleges, and the research sample was chosen randomly from among them, as their number reached (191) teaching staff distributed among (three) private colleges in Salah al-Din Governorate, which are (Imam Jaafar al-Sadiq University, University of Nibras National College, University College of Civilization), A questionnaire was prepared as a tool to collect the necessary data to measure the sub-dimensions of organizational reputation along with the sub-dimensions of organizational immersion, with the aim of measuring the level of influence and correlation between variables. Several statistical methods were applied to measure and analyze the associated variables (mean, standard deviation, correlation coefficient (Pearson), simple and multiple linear regression analysis). The results of the study showed that there is a statistically significant correlation between the dimensions of organizational reputation (social responsibility - image of the organization - creativity - quality of service - attracting talented people) and organizational immersion. The study resulted in a number of results, on the basis of which a number of scientific proposals were presented, the most important of which is the necessity of enhancing organizational reputation in organizations, especially educational institutions, by adopting practices based on transparency and fairness in dealing with employees, because of this’s role in building trust and belonging. It is also proposed to work on creating a supportive organizational environment that enhances participation and positive interaction, in addition to activating material and moral incentive systems in a way that contributes to raising levels of organizational immersion. Departments should also adopt effective communication strategies to improve the mental image of the organization internally and externally, while promoting a positive organizational culture that encourages creativity and teamwork.

The present study aimed to diagnose the level of implementation of Human Resource Governance across its three dimensions (accountability, transparency, and participation), and to analyze the effectiveness of crisis management, as well as to measure the nature of the relationship and impact between these two variables at the Anbar Electricity Distribution Directorate. The study adopted a descriptive-analytical approach and utilized a survey method based on a sample of 69 employees. Data were collected through a questionnaire developed in light of relevant theoretical literature and previous studies. The validity and reliability of the instrument were verified, with Cronbach’s Alpha coefficient exceeding 0.85. The data were analyzed using the Statistical Package for the Social Sciences (SPSS), employing both descriptive and inferential statistical methods, particularly Pearson’s correlation coefficient and linear regression analysis. The results indicated a good level of employee awareness regarding the implementation of Human Resource Governance dimensions. Participation ranked first in terms of agreement, followed by transparency and then accountability. The study concluded that strengthening the principles of accountability, transparency, and participation within the Electricity Directorate directly contributes to improving crisis preparedness. Accordingly, the study recommended the institutionalization of governance culture, the development of clear accountability systems, and the expansion of employee participation in decision-making processes.

The paper will analyze how artificial intelligence (AI) technologies can be used to balance the digital marketing environment and consumer impulse buying behavior among customers of Iraqi telecommunications companies. The study fills a tripartite dimensional field problem facing the Iraqi market, namely: first, the dual nature of artificial intelligence techniques acting simultaneously as both a stimulant and a regulator without a clear understanding of this mechanism; second, the absence of the mediating role of the digital marketing environment in explaining this relationship in practice; and third, the lack of applied studies in the Iraqi telecommunications sector despite the escalating phenomenon of impulsive buying associated with digital platforms. The descriptive-analytical method was followed based on a questionnaire tool, which was distributed to a sample of 384 subscribers of Zain Iraq, Asiacell, and Korek Telecom. Data analysis was performed by SPSS in terms of reliability and validity testing, descriptive statistics, regression analysis, and mediation test with the help of the Baron and Kenny test. Findings have supported the positive impact of AI technologies on the digital marketing environment (β=0.687) and a direct positive impact on impulse buying behavior (β=0.594), but the digital marketing environment has shown a greater direct impact on this behavior (β=0.641). The mediation analysis showed that there is a partial mediating influence of the digital marketing environment in which about 51.7% of the overall influence of AI on impulse buying is mediated. Most prominently, the research developed a conditional balancing role of AI, which creates a high negative moderating effect when AI use is associated with transparency and consumer technological awareness (β= -0.241 and -0.207), thus, giving empirical evidence of the argument that AI has a real behavioral balancing capacity, but this capacity is conditioned, not automatic. The paper presents feasible suggestions to Iraqi telecommunications firms and regulators, and suggests a research agenda in the future to further the knowledge of the connection between AI and online consumer welfare in developing economies.

This study focuses on identifying the role of soft leadership in enhancing the creative behavior of employees within the Iraqi healthcare environment, with Baghdad Governorate as a model. In light of the accelerating challenges facing the healthcare sector and the need to adopt flexible leadership styles capable of stimulating the latent energies of employees, the study aims to analyze the relationship between the variables “soft leadership and creative behavior” of employees in healthcare institutions, and to test the nature of this relationship in terms of strength and direction. It also seeks to provide a practical conceptual framework that healthcare administrations can benefit from in developing leadership policies supportive of creativity, thereby contributing to improving performance quality and the level of healthcare services provided.
The importance of the research lies in its scientific and practical dimensions, as healthcare institutions in Iraq are witnessing a transformation in work models and an increase in professional pressures. This makes the need for supportive, empathetic, and creativity stimulating leadership aligned with the strategy of improving performance quality and healthcare services. From this perspective, the research problem stems from the main question: “To what extent does soft leadership contribute to enhancing the creative behavior of employees in Iraqi healthcare institutions?”
The study adopted the descriptive analytical approach in data analysis. The researcher relied on a measurement tool — a questionnaire based on internationally recognized scales to measure the research variables — distributed to a sample of the research community (technical staff, administrative staff, and middle management leaders) totaling 120 individuals. Statistical methods were applied using SPSS V.24, Amos V.23, and Smart PLS.4, including descriptive statistics, correlation coefficients, and multiple regression analysis to test the nature of the relationship between the two variables. The results revealed a positive relationship between the dimensions of the variables. Findings indicate that leaders who adopt humane and interactive approaches directly contribute to increasing employees’ ability to generate new ideas, provide innovative solutions, and take initiative in improving work. The study also showed that providing a supportive leadership environment enhances trust and motivates employees to engage in creative participation, especially in institutions that rely on collaborative work among their staff.
In light of these results, the study recommends integrating soft leadership skills into administrative training frameworks in the healthcare sector and adopting work strategies supportive of creativity, thereby strengthening the efficiency of healthcare institutions and their ability to adapt to changes.

This study aims to examine the impact of operational benchmarking on enhancing organizational competitive advantage at Ashur University through an applied study of the Colleges of Dentistry and Pharmacy. The descriptive-analytical approach was adopted, and data were collected using a questionnaire distributed to a random sample of 69 academic and administrative staff. Statistical techniques including means, correlation, and linear regression analysis were employed.
The results revealed a strong positive correlation between operational benchmarking and organizational competitive advantage (R = 0.743). Regression analysis showed that operational benchmarking explains 55.1% of the variance in competitive advantage, indicating its significant strategic role in improving the university’s competitive position. The findings also indicated a relative variation between the two colleges in the level of application, in favor of the College of Pharmacy.
Despite the high overall mean scores, the results suggest that benchmarking practices remain more procedural than institutionalized, highlighting the need to strengthen organizational mechanisms to achieve a sustainable competitive advantage. The study recommends integrating benchmarking into strategic improvement plans within higher education institution .

This study aims to explore and analyze the nature of the influential relationship between human resource management practices, as a contemporary strategic approach to building organizational capabilities, and marketing performance, as a true reflection of an organization's effectiveness in its competitive environment. To achieve the research objectives, the study adopted a descriptive-analytical approach that combines describing the current situation with analyzing the relationship between variables. Human resource management practices, with their dimensions (recruitment, training, compensation, and performance evaluation), were treated as the independent variable, while marketing performance, with its dimensions (market share, customer satisfaction, customer value, and customer loyalty), was treated as the dependent variable. The study was conducted at Jihan Motors Company in Erbil.
The study population consisted of 240 employees. 150 questionnaires were distributed, of which 140 were returned. After review, 6 invalid questionnaires were excluded, leaving 134 valid questionnaires for analysis. The study employed a set of statistical methods using the SPSS software. The results showed a strong, significant positive impact of human resource management practices on enhancing marketing performance, reflecting the essential role of these practices in achieving competitive advantage and sustaining organizational performance.

This research aims to demonstrate the role of artificial intelligence (AI) applications in human resource management in achieving organizational excellence within the Iraqi Ministry of Communications, given its status as one of the ministries most attuned to technological advancements. The researcher employed an analytical approach. The study population consisted of 80 individuals working in the human resource department of the Iraqi Ministry of Communications, from which a random sample of 40 individuals was selected. Data was collected using a questionnaire, which served as the primary data collection tool. The Statistical Package for the Social Sciences (SPSS) was also utilized for data analysis. The research yielded several key findings, most notably a statistically significant correlation between AI applications in human resource management and organizational excellence.

This study aimed to analyze the impact of university strategy on achieving knowledge production sustainability, through a field study conducted at the University of Tikrit, in light of the rapid challenges facing higher education, particularly those related to enhancing scientific research and ensuring the continuity and quality of knowledge. The study was grounded in the assumption that adopting an integrated university strategy contributes to supporting knowledge production and sustaining it over the long term. The study adopted the descriptive–analytical approach, as it is appropriate to the nature and objectives of the research. Data were collected using a questionnaire distributed to a sample of (199) faculty members at the University of Tikrit. The questionnaire consisted of two main sections: The first measured university strategy through its dimensions (visionary, organizational and administrative, academic and research, and technological and supportive), while the second addressed knowledge production sustainability. The validity and reliability of the instrument were verified using appropriate statistical methods, and the data were analyzed using SPSS V26 and AMOS V24.The results of the descriptive analysis indicated that the level of university strategy implementation at the University of Tikrit was moderate with a tendency toward improvement, whereas the level of knowledge production sustainability was moderate. Furthermore, the inferential analysis revealed a positive and statistically significant correlation between the dimensions of university strategy and knowledge production sustainability. The multiple regression analysis confirmed a significant effect of the university strategy dimensions collectively on knowledge production sustainability, as these dimensions explained a high proportion of the variance in the dependent variable.
The study concluded that enhancing the clarity of strategic vision, improving administrative organization, supporting academic and research activities, and providing a supportive technological infrastructure represent fundamental pillars for achieving sustainable knowledge production. Accordingly, the study recommended adopting an integrated university strategic framework that supports scientific research and strengthens the university’s role in building a knowledge society and meeting the requirements of sustainable development.

This study aimed to analyze the role of employees' mental health in enhancing organizational performance through a field study conducted at the College of Administration and Economics, Tikrit University. The study stemmed from the increasing professional pressures in the university work environment and their potential psychological effects on organizational performance, given the limited systematic organizational approaches to addressing this issue.
The study problem was defined as exploring the nature of the relationship between mental health and organizational performance, the extent to which the former enhances the latter, and the differences based on job title and certain demographic variables. The study employed a descriptive-analytical methodology. The population consisted of 272 faculty and administrative staff members, while the sample comprised 109 individuals randomly selected. Data were collected using a questionnaire designed based on relevant literature. The reliability test results demonstrated a high degree of reliability for the instrument, with Cronbach's alpha coefficient of 0.94. The data were analyzed using the SPSS 25 statistical software, employing arithmetic means, Pearson's correlation coefficient, linear regression analysis, t-tests, and ANOVA. The results showed a strong, statistically significant positive correlation between mental health and organizational performance, as well as a significant impact of mental health on enhancing organizational performance. Statistically significant differences were also found attributable to certain functional and demographic variables. The study recommended strengthening organizational programs that support mental health to contribute to improved organizational performance.

The research aimed to determine the role of organizational health in addressing anti-productivity work behaviors at Kronji Company/Kirkuk. The research adopted the descriptive analytical approach and used a questionnaire as the main tool for data collection. Kronji Company tested the questionnaire in the research field. The research population consisted of (820) individuals, and a sample of (265) individuals was selected. Questionnaires were distributed to them, and (225) questionnaires were returned. The research also relied on several statistical methods, most notably (arithmetic mean, standard deviation, Pearson correlation coefficient, simple linear regression), to measure the relationship between variables and the use of a statistical software package. The most prominent result was the existence of a statistically significant relationship between organizational health and anti-productivity work behaviors, which indicates that organizations that adopt organizational health in their environment and work contribute to addressing anti-productivity behaviors by employees.

This study aimed to explore the relationship between job stress and job satisfaction among faculty members at Erbil Polytechnic University (ETU) in Erbil, focusing on the four dimensions of job stress: role burden, role ambiguity and conflict, organizational climate and structure, and physical working conditions. The study adopted a descriptive-analytical approach. Data were collected from a sample of faculty members using a questionnaire consisting of axes for indicators of job stress and job satisfaction. A set of statistical methods and tools were employed using the Statistical Package for the Social Sciences (SPSS IBM V.27), including descriptive statistics, simple correlation coefficient, linear regression, t-test, and F-test. Field results revealed a clear negative relationship between job stress and job satisfaction, whereby the higher the levels of stress, the lower the overall satisfaction of faculty members. It was also evident that all four dimensions of job stress were negatively related to the dimensions of job satisfaction. However, the results of the impact test revealed that the organizational climate and structure dimension best explained changes in job satisfaction, while the remaining dimensions did not show a significant impact when added to the model. Regarding the dimensions of job satisfaction, the results showed that faculty members were most satisfied with the nature of their work, followed by satisfaction with management and relationships, and least satisfied with incentives and rewards. The study concluded that improving the organizational climate and reconsidering the administrative structure represent a key approach to reducing work stress and increasing levels of job satisfaction. It recommended adopting flexible organizational policies, promoting fairness in distribution, and activating effective communication channels to enhance the stability of the academic environment and support quality performance.

The current study aims to determine the role of concurrent engineering in realizing Amidexterity Quality under open innovation. The study problem was represented in answering the following question: What is the role of concurrent engineering, represented by its dimensions (product design, process design, supply chain design, product sustainability design), in achieving Amidexterity Quality represented by (exploration Amidexterity quality, exploitation Amidexterity quality), under open innovation represented by (inward-oriented innovation, outward-oriented innovation, and mixed innovation)? The researcher relied on the design of a questionnaire to survey the opinions of workers in a number of industrial organizations in the city of Duhok. The study also adopted the descriptive analytical approach. The study population and the sample of those surveyed were determined from a group of workers in a number of industrial organizations in Duhok consisting of (95) respondents. The study hypothesis was tested using the SPSS-Amos V.27 statistical program. The study concluded that there is a statistically significant relationship between concurrent engineering and achieving Amidexterity in quality under open creativity. The study also suggested a number of proposals, including the need to raise awareness among organizations about the positive effects of using three-dimensional and four-dimensional concurrent engineering because of its role in achieving Amidexterity in quality.

This research aims to identify the role of Appreciative Leadership in enhancing job engagement within the studied organization. To achieve this goal and obtain accurate and objective data, the descriptive-analytical approach was adopted. The field of the study was represented by the Oil Training Institute in Baiji, one of the formations of the Iraqi Ministry of Oil. The study population consisted of 430 employees working at the institute, while the sample included 220 individuals to whom the questionnaire was distributed. The questionnaire served as the main tool for collecting data from the field. The research reached several findings, most notably the presence of a positive and statistically significant correlation between Appreciative Leadership and job engagement. It also revealed a positive impact of Appreciative Leadership, through its five dimensions (Appreciative Inquiry, Illumination, Inclusion, Inspiration, Integrity), in enhancing job engagement among workers in the studied institute. This indicates that activating these dimensions contributes effectively to raising the level of job engagement and increasing their positive interaction with the work environment.

The current study aimed to construct and test a model of the stages of information technology diffusion. The process of building the model and selecting the dimensions of the study variables were based on the literature that addressed this topic, as the stages of information technology diffusion were represented in four stages (the initiation stage, the adoption stage, the adaptation stage, and the acceptance stage). Regarding the study methodology, the study adopted the analytical survey approach. According to this approach, data were collected using a questionnaire prepared for this purpose based on the literature on the subject. The practical aspect was divided into two studies. The first was concerned with exploratory factor analysis and specific to the scale of the stages of information technology diffusion. This sample included (91) respondents from employees in the departments of the Ministry of Interior (National Card, General Passports, Civil Status Affairs). The second study was concerned with confirmatory factor analysis, and the number of respondents was (281) respondents from the same departments mentioned above. The results of the exploratory factor analysis showed that the four dimensions selected from the literature to measure the stages of information technology diffusion, and the measurement indicators employed to measure these dimensions, represent the structure of this variable. The measurement process did not change the shape of the four dimensions (stages). In the second (confirmatory) study, the test results demonstrated the validity and reliability of the model for measuring the stages of information technology diffusion, supporting the exploratory study and its results.

This study aims to measure and analyze the role of human capital as a key element in enhancing global competitiveness, with the aim of achieving clear and significant growth in international trade. An unbalanced panel dataset comprising (75) countries representing all geographical regions of the world was used. For each country, time series data were collected for the following variables: (economic openness, terms of trade, average years of schooling per capita, employment rate relative to the population, gross fixed capital formation as a share of GD (, The data covered the period from 1990 to 2022, resulting (2370) observations. A combined analytical and descriptive approach was used, supported by statistical tools and tests for quantitative economic measurement.
Given that most specialized studies and research in this field emphasize the importance of using dynamic models that consider the time, with lags dimensions, and its movement, the Panel ARDL model was employed to test the evaluate arch hypothesis and achieve its stated objective. The findings indicate that: many countries do not benefit from international trade due to a lack of sufficient human capital needed to absorb these knowledge-based flows. A point emphasized by modern theories of international trade, Thus, the presence of high-quality yet affordable human capital plays a crucial role in enabling any country to improve its international competitive capacity by exporting high-quality goods and services with large-scale returns, thereby generating substantial benefits from international trade.

The research aims to study the relationship between human resource flexibility and digital transformation in creating a positive organizational climate. It was applied to the General Directorate of Education in Salah al-Din. The descriptive-analytical method was relied upon to complete the study, and the questionnaire was used as a tool for the study to collect data, which was then analyzed according to the 25 SPSS statistical program. The sample included 385 individuals from the employes of the General Directorate of Education in Salah al-Din, the subject of the study.
The researcher reached the following conclusions: There is a relationship between human resource flexibility and digital transformation in creating a positive organizational climate in the General Directorate of Education in Salah al-Din, there is a relationship between human resource flexibility and creating a positive organizational climate in the General Directorate of Education in Salah al-Din, and there is a relationship between digital transformation and creating a positive organizational climate in the General Directorate of Education in Salah al-Din.
The researcher proposed a set of recommendations, the most important of which are: improving the technological infrastructure of the General Directorate of Education in Salah al-Din and equipping it with the latest digital tools, utilizing the best programs, and conducting training courses for human resources to keep pace with this digital transformation that creates a positive organizational climate within the directorate. Encouraging employes to participate in digital and innovative initiatives, and creating an environment that supports continuous learning.

The study aimed to analyze the role of digital marketing tools in identifying smart tourism destinations. The study was implemented in the field by distributing a questionnaire to a sample of managers of four- and five-star hotels in the cities of Duhok and Erbil. The researcher relied on the descriptive analytical approach, and then collected data through a questionnaire specifically designed for this purpose. The questionnaire targeted managers in the (40) hotels under study. The researcher distributed (91) questionnaires to the sample, and (74) of them were valid for analysis, representing a response rate of 81.31%. These questionnaires were analyzed using a set of statistical tools such as (standard deviation, arithmetic mean, coefficient of variation, Pearson correlations, coefficient of determination, and simple linear regression, in addition to measuring and evaluating the model) using SPSS v26 and Smart PLS 4.1.1 to test the study's hypotheses.
The study reached a set of conclusions and proposals. The results showed a positive correlation and influence between digital marketing tools and smart tourism destinations in the hotels studied. Social media platforms, link marketing, electronic banners, and digital advertising on websites contributed to attracting tourists and enhancing their experience. The study suggested that four- and five-star hotels in Erbil and Duhok should enhance their social media presence by increasing investment in sponsored advertising, producing engaging visual content, collaborating with tourism influence, and using smart advertising platforms and interactive applications to provide real-time information to tourists.

This study aims to examine the impact of both the number of years of schooling and the quality of education on economic development, focusing on the trade-off between these two factors in terms of importance and impact. Panel data covering a group of countries for the period 2007–2017 were used, and the generalized mean of moments (GMM) methodology was employed to address issues of endogeneity and heteroskedasticity in the model, ensuring accurate and unbiased estimates.
The empirical results indicate that both the average number of years of schooling and the quality of education have positive and statistically significant effects on economic development, reflecting the importance of education as a lever for development. However, the paradox lies in the fact that the effect of the average number of years of schooling was stronger than the effect of the quality of education, which contradicts some literature that prioritizes the quality of education. This potential discrepancy may be explained by the nature of the sample used or by the levels of quality and education in the countries under study, as the number of years of schooling remains a major obstacle to development in some countries, compared to the level of educational quality.
The study emphasizes the need to adopt dual policies aimed at both expanding schooling opportunities and improving the quality of education, taking into account the specificities of each country and its development stage. It also recommends further studies that consider the interactions between quantity and quality in education and their combined impact on economic development.

This research aims to analyze the impact of digital money (electronic payment cards, POS, ATM) on monetary stability in Iraq for the period 2015-2025 using the descriptive and standard approach, and the research concluded that there is a one-way causal relationship of electronic cards to the exchange rate after two years, and from the exchange rate to inflation after a year, which indirectly affects monetary stability, it also turned out that there is no causal relationship of M2. Based on this, the first two hypotheses were accepted (indirectly) and the second, and the third was rejected. The research recommends promoting the use of electronic cards taking into account time gaps, and not relying on digitization alone to adjust liquidity.

The issue of investment financing and increasing gross fixed capital formation is one of the most significant challenges facing developing countries in general and Iraq in particular. Increased investment, manifested as capital accumulation, leads to increased production—that is, a rise in gross domestic product (GDP)—and consequently to economic growth. Therefore, this study aims to shed light on measuring the impact of gross fixed capital formation (the independent variable) on GDP (the dependent variable) during the period from 2000 to 2023 by using the autoregressive integrated moving average (ARDL) model with error correction.
Among the most important findings of the study is the existence of a long-run equilibrium relationship between gross fixed capital formation (CAP) and gross domestic product (GDP) in Iraq. The results also indicate a significant positive relationship between the research variables in both the short and long term. Therefore, the study recommends increasing investment spending in productive sectors, as investment expands, develops, and creates capital accumulation, which positively impacts GDP growth rates.

Developing intra-Arab trade is a key objective of most Arab economic integration programs and plans. This is driven by these countries' efforts to strengthen their position in a global economic system increasingly dominated by regional blocs and economic organizations. These entities strive to meet the needs and interests of their people, despite cultural differences. The Greater Arab Free Trade Area (GAFTA) represents a practical application of the gradual liberalization of trade among Arab countries, in accordance with the principles and rules of the World Trade Organization (WTO). This is achieved by leveraging the grace periods granted by the WTO to developing countries as they integrate into the global economy. This has created a favorable environment for facilitating a transition towards broader trade liberalization within an Arab integration framework. This research aims to examine the current state of intra-Arab trade and its role in achieving economic integration among Arab countries. It also explores the progress of economic integration in the Arab region and the efforts undertaken to achieve it. The research concludes that intra-Arab trade has witnessed a significant increase in its growth rate over the past two years. This growth is attributed to the implementation of a system of full customs exemption on Arab goods traded within GAFTA, as well as the inclusion of [unspecified entities/entities]. The detailed rules of origin for the agreed list of goods came into effect after the Economic Council issued its decision, which exceeded 90% of the total detailed rules of origin in the previous decision.

Rural poverty is considered one of the most prominent socio-economic challenges facing communities, as it directly affects living standards, health, education, and the capacity to participate effectively in economic activities. Rural poverty is characterized by the interconnection of economic and social factors, limited infrastructure, weak basic services, and a scarcity of employment opportunities, which exacerbates the difficulty of improving the conditions of rural households.
This study aims to analyze the main factors influencing poverty in the villages of Harir District. The results indicate that among the (75) households analyzed, (35) were classified as poor, based on a per capita monthly income of (137,000) Iraqi dinars, with any household below this threshold considered poor. The findings further reveal that the key factors associated with the level of poverty in these villages include limited employment opportunities, inadequate education, insufficient social protection for the elderly, and weak empowerment of rural women.
Based on these findings, the study proposes a set of development policies aimed at reducing poverty, including enhancing employment opportunities through agricultural and operational programs, promoting small and medium-sized enterprises, improving education at all levels, providing
social protection programs for the elderly, and empowering rural women through training programs and job opportunities designed to improve their socio-economic status. These interventions aim to achieve comprehensive and sustainable development in Harir District and reduce rural poverty rates.

The current study aims to demonstrate the impact of the pre-market price on the stock return and risk of technological companies listed on the NASDAQ market. The study adopted a descriptive-analytical approach to determine whether there is a clear impact of pre-market prices on stock returns and risks through their effect on daily closing prices. The study population consists of technological companies in the NASDAQ market, and forty (40) of the most active and heavily traded companies during the pre-market period in this market were selected. The study used the daily pre-market stock prices of these companies to measure the independent variable, while the closing stock prices, the average daily returns of stock prices at closing, and their standard deviation were used to measure the dependent variable. To prove the research hypotheses, and through the analysis of correlation and regression relationships between the variables using the (Stata) program, the study results showed a strong, statistically significant positive effect for the relationship between pre-market prices and closing prices for the sample companies. In addition, there was a statistically significant inverse effect for the relationship between pre-market prices and stock risks for these companies. The study also concluded that there is no statistically significant effect between pre-market prices and the daily stock returns of the sample companies.

This research aims to study the mediating role of trust in the relationship between the quality of banking services and the intention to use banking services. This was achieved by analyzing the opinions of customers of several private banks in Baghdad. (140) questionnaires were distributed, and (127) responses were received that were valid for statistical analysis, reflecting a high response rate that supports the reliability of the results. The research relied on descriptive tools (arithmetic means, standard deviations, and coefficients of variation) to describe the data, in addition to hypothesis testing to verify the direct and indirect relationships between the variables. The results showed that the quality of banking services positively affects the intention to use banking services, and that trust is an important mediating variable that strengthens this relationship. It was found that enhancing customer trust in banks increases the likelihood of their continued use of their services. Therefore, it is recommended that private banks in Baghdad work to enhance customer trust by improving the quality of services provided and adopting transparent and clear policies in dealing with customers, which will contribute to raising their satisfaction levels and increasing their intention to use banking services in the future.

In recent years, all banks have adopted the internet to provide their services to customers in the best possible way and at the highest possible level of quality. At the same time, banks have worked to prevent any external threats, especially those caused by viruses and malware on the web. This study aims to identify the level of security risks that banks deal with daily, such as Cihan Bank and Shirin Bank in Erbil, and how these security risks affect the nature of the electronic banking services provided by these banks to their customers. The research data was collected through a questionnaire distributed to employees of Cihan Bank and Shirin Bank. (112) questionnaires were distributed to the research sample, and (102) valid responses were obtained. The data from the questionnaires were collected and analyzed using SPSS software. The results indicated that phishing, Trojan horse viruses, and keyloggering programs have a significant impact on the security and efficiency of electronic banking services compared to database theft, which did not show a significant impact. Therefore, banks should continue to provide their employees with regular training on security threats and how to deal with them, given the constantly changing digital world. Furthermore, they should raise customer awareness of these risks and their impact on managing their accounts and transactions.

The research aims to measure the quantitative impact of technological development indicators on the efficiency and performance of stock price indices in a selected group of Arab stock exchanges. In particular, the research seeks to determine the extent to which digital and technological transformation has contributed to explaining price changes in these markets over the past decade.
The analysis focuses on a selected sample of Arab countries, including (Saudi Arabia, Bahrain, Egypt, Morocco, Tunisia, and the Hashemite Kingdom of Jordan) during the period from 2012 to 2022. The study methodology relies on the use of fixed tablet data to achieve its objectives. To achieve this goal, the researchers used three different models: the composite model (OLS), the (fixed effects) model, and the (random effects) model. The fixed effects model was chosen as the most appropriate and optimal model.
The results indicate no significant impact of mobile and fixed-line subscriptions on the stock price index, while fixed and mobile broadband subscriptions showed a significant positive impact. A 1% increase in fixed subscriptions increases the index by 0.1471%, and mobile phone subscriptions increase by 0.1322%. This reflects the important role that Internet services play in supporting the performance of financial markets compared to traditional means.

This study aims to analyze and evaluate the impact of banking performance indicators on financial resource mobilization in Iraqi private commercial banks during the period (2013–2023). The study adopts an analytical econometric approach using a multiple linear regression model to examine the relationship between total deposits as an indicator of financial resource mobilization and several banking performance indicators, including capital adequacy (CAR), profitability quality (PQ), asset quality (AQ), managerial efficiency (ME), and liquidity ratio. The analysis is based on annual data collected from a sample of Iraqi private commercial banks listed on the Iraq Stock Exchange.
The empirical results reveal that the model demonstrates a high explanatory power, with an R-squared value of 0.828, indicating that approximately 82.8% of the variation in total deposits can be explained by the independent variables included in the model. The findings also show statistically significant effects of capital adequacy, asset quality, and managerial efficiency on total deposits, with negative relationships. In contrast, profitability quality and liquidity ratio were found to be statistically insignificant in explaining variations in total deposits during the study period. Diagnostic tests further confirm the robustness of the model, including the normal distribution of residuals and the absence of heteroskedasticity.
The results highlight the importance of improving asset quality and enhancing managerial efficiency in order to strengthen banks’ ability to mobilize financial resources. The study also recommends achieving a balance between capital adequacy requirements and deposit mobilization capacity, as well as developing banking policies that enhance financial stability and strengthen depositor confidence in the banking sector.

This study explores the potential for enhancing product sustainability in industrial enterprises within the Kurdistan Region of Iraq through the integration of Material Flow Cost Accounting (MFCA) and Cleaner Production (CP). A structured questionnaire was distributed to 275 administrative and financial staff across 74 industrial companies, with 213 valid responses analyzed using SPSS. The results indicate a statistically significant positive effect (p ≤ 0.05) of MFCA–CP integration on all dimensions of sustainability, with the most substantial impacts observed in economic performance (R² = 31.5%) and energy efficiency (R² = 34.2%). The integration supports environmental compliance, promotes sustainable industrial practices, and enhances managerial decision-making by enabling more accurate cost tracking.

The present paper aims at analyzing the role of management information systems (MIS) in promoting sustainable development at University of Basra, with a focus on identifying the three main dimensions of sustainable development (economic, social, and environmental) affected by these systems. Despite the growing global emphasis on digital transformation in higher education institutions, there remains a significant research gap regarding the specific mechanisms through which MIS contribute to sustainable development goals in developing countries, particularly in conflict-affected regions such as Iraq. This study addresses this gap by providing an empirically grounded analysis of the relationship between MIS utilization and sustainable development outcomes within the unique contextual challenges facing Iraqi universities. This paper employs a descriptive-analytical methodology combined with structural equation modeling approaches. Primary data are collected through a validated 40-item electronic questionnaire administered to a stratified sample of 106 employees from the Finance and Human Resources Departments, representing an 84.8% response rate. Data analysis was conducted using SPSS v26.
The results demonstrate a strong positive correlation (r=0.78, p<0.01) between MIS usage and sustainable development outcomes. Multiple regression analysis reveals that MIS significantly predict economic performance (β=0.68, R²=0.52, p<0.001), social dimension outcomes (β=0.65, R²=0.48, p<0.001), and environmental practices (β=0.60, R²=0.41, p<0.001). The overall model explains 61% of variance in sustainable development achievement (F=165.42, p<0.001). These findings provide substantial empirical evidence supporting the strategic value of MIS investments in higher education institutions.

This paper uses a Vector Error Correction Model (VECM) to study the dynamic interaction of digital transformation, financial inclusion and poverty alleviation in Iraq in the period of 2000-2025. The aim of the study is to assess the short-run dynamic and long-run equilibrium relationship between the variables in an Iraqi economic system based on the annual time series data collected by the World Bank, International Telecommunication Union (ITU), International Monetary Fund (IMF) and United Nations Development Programme (UNDP). The econometric analysis includes Augmented Dickey-Fuller (ADF) unit root tests, Johansen cointegration analysis and Vector Error Correction Model (VECM) estimation as well. The empirical results show that a long-run equilibrium relationship exists between digital transformation, financial inclusion and poverty reduction in Iraq. In this respect, the findings indicate that digital transformation is a net positive factor for financial inclusion while financial inclusion can be gradually transformed to reduce poverty over time. But the relationship between these metrics is not very strong because of the structural and institutional constraints that exist in the Iraqi economy. The paper also concludes that digital transformation can help promote inclusive economic growth and poverty reduction in Iraq, when coupled with institutional change, infrastructure development and the transformation of the financial system.

The present paper aims to evaluate the effect of the capital structure (both internally and externally) on the Financial Efficiency of the Iraqi commercial banks that have been registered with the Iraq Stock Exchange from 2013 through 2021. An analysis of the published financial statements of eight private banks was conducted over this same time frame. Additionally, the annual reports of these banks were reviewed through using SPSS software for analyzing the data, and the Panel Data methodology. The results indicate an evident decrease in the Financial Efficiency of all commercial banks over the course of the study. This decrease can be directly linked to the severe crisis faced by Iraqi banks due to terrorist activity that occurred in 2014, and the COVID-19 pandemic in 2020. These crises severely impact the ability of the banks to realize their desired level of financial performance. Recommendations include that the Financial Efficiency of the Iraqi banks will need to be enhanced based upon the balance achieved between maintaining a conservative capital structure and managing the risk associated with such a structure. Therefore, there is a need to build both internal and external funding options, especially obtaining loans from the Central Bank. It is also important to manage the relationship between the profit earned and the resources used to earn such profits. Internal performance needs to be improved to control the amount of cash available, and improve the indicators of Financial Efficiency to achieve better overall performance and higher profits.

This study presents the design, implementation, and evaluation of an interactive Progressive Web Application (PWA) for supporting undergraduate learning and problem-solving in group theory. The application was developed using standard web technologies, including HTML, CSS, JavaScript, service-worker caching, and mathematical rendering libraries. It provides computational and visual modules for modular groups, unit groups, permutation groups, the dihedral group D_4, quotient groups, composition series, solvable groups, Sylow subgroups, infinite groups, educational puzzles, and isomorphism testing. The methodology combines theoretical analysis of group-theory concepts with a systems development procedure that includes requirements analysis, interface design, algorithm construction, testing, and user evaluation. The system was evaluated through a questionnaire completed by 270 participants from different academic levels. The findings indicate high perceived educational effectiveness, interface clarity, reduced manual calculation burden, and strong support for self-directed learning. The proposed system offers a low-cost, installable, offline-capable, and pedagogically oriented tool for improving the practical understanding of abstract algebra concepts. The strongest evaluation result was related to perceived educational effectiveness, which recorded the highest mean score (M = 4.51). The most important recommendation is to develop a full Arabic interface, extend the system toward matrix groups, rings, and fields, and examine its learning impact through controlled pre-test/post-test studies.

The present paper offers a procedure for constructing a solvable incomplete block design with claiming diversities t and blocks k, provided that t is a multiple of k. They incorporate relevant illustrations, exceptional examples, a portion grid, and a more concise cyclical design. Those designs are indicated as accessible with high-efficiency blocks for an inclusive range of observation values. This study includes data for comparing wheat varieties using balanced incomplete block design analysis techniques. The data are provided by the Directorate of Agricultural Research, Sulaymaniyah-Bakrjo. The study deals with 9 treatments and 12 blocks. By using the SPSS package version 27. This paper assesses the null hypothesis as:
Null hypothesis (H0): All nine wheat treatment means are equal to each other.
Alternative hypothesis (H1): At least one group mean differs significantly from the others.
The consequences demonstrate statistically significant differences among wheat types and blocks. On the other hand, the present paper suggests expanding the use of balanced, incomplete block design in agricultural experiments. Executives in the Central Office of Statistics should utilize advanced statistical methods to investigate the rise in the quality and quantity of agricultural products. Conducting uninterrupted studies on the agricultural products, especially with the occurrence of the economic and social crisis, by introducing more designs that affect the income of people.

The present paper aims to measure and analyze the impact of climate change disclosure on social responsibility, applied to a sample of (53) banks drawn from the study population represented by the banking sector in several financial markets within Middle Eastern and North African countries, totaling 7 markets (Saudi Stock Market, Dubai Financial Market, Abu Dhabi Securities Exchange, Qatari Market, Jordanian Market, Egyptian Market, Casablanca Stock Exchange). The sample was selected based on the availability of complete data for the period extending from (2022) to (2023). To collect primary data to measure the research variables, informational content analysis was adopted based on the financial reports published by the banks in the study sample to measure both climate change disclosure and social responsibility. The data of the present study variables were measured for each observation (bank/year), and both the statistical program (SPSS Ver.24) and the program (AMOS Ver.21) for conducting statistical analysis through testing the hypotheses of availability, relationship hypotheses, and effect hypotheses of the study variables and dimensions. This paper concludes that there is a significant positive relationship between climate change disclosure and social responsibility, which means that an increase in the level of climate change disclosure is accompanied by an increase in the level of social responsibility in the banks included in the study sample. There is also variation in the impact of the dimensions of climate change disclosure, as the dimensions of strategic disclosure and climate risk management have the greatest impact on social responsibility, while the dimensions of governance and metrics showed a limited impact. The paper also recommends increasing the level of climate change disclosure by companies within their annual or sustainability reports, due to the positive and significant relationship with social responsibility, which reflects the company’s commitment to society and the environment and enhances its image in front of investors and stakeholders, and that companies should integrate climate change disclosure within the frameworks of social responsibility as it is considered one of the important dimensions in the performance of sustainable companies.