Economic Sciences

This study aims to measure the level of environmental sustainability in the Kurdistan Region of Iraq during the period (2006–2024) through the construction of a Composite Environmental Sustainability Index (CESI) based on five key indicators: water resources, water sustainability, desertification, forests, and agricultural land, using the statistical normalization method (Min–Max Normalization).
The results revealed a clear decline in the composite index from (0.726) in 2015 to (0.498) in 2024, reflecting increasing pressure on natural resources. Per capita renewable water resources also decreased from (86.79 m³/year) to (59.79 m³/year), which is significantly lower than the global water poverty threshold of (500 m³/year). In contrast, the water sustainability index increased from (67.08%) to (117.5%), exceeding the global sustainability threshold of (100%).
Furthermore, forest cover declined from (29.86%) in 1989 to (17.26%) in 2024, compared with the global benchmark of approximately (30%). Likewise, per capita agricultural land decreased from (7,500 m²) in 1990 to (2,000 m²) in 2024, approaching the globally critical threshold for food security.
When comparing the Composite Environmental Sustainability Index (CESI) with the global average Environmental Performance Index (EPI) of approximately (0.50), the findings indicate that the region was above the global average in 2015, with a value of (0.726), but declined to (0.498) in 2024, approaching the global average. The study concludes that the continuation of current trends, without the adoption of effective environmental policies, will lead to further deterioration in the level of environmental sustainability in the region.

The study aims to determine the moderating effect of knowledge sharing on the relationship between human resource practices and employee performance at the University of Basra, with the goal of identifying key trends related to the issues affecting employee performance, and exploring how to improve and enhance their performance. A hypothetical framework for the study was developed to accommodate its variables, and based on this, the study’s hypotheses were formulated. The methodology employed is quantitative, and the research philosophy is positivist. The study utilized a cross-sectional design, and the sample consisted of a group of employees at the University of Basra, numbering (403) employees selected at random. To collect data, the study used a questionnaire. All questionnaires underwent statistical analysis using SPSS (V.27), AMOS (V.23), and (Prism. 10). The study concluded that knowledge sharing has a moderating effect on the relationship between human resource practices and employee performance. A set of recommendations was formulated, the most important of which is that the university in question should pay attention to all aspects related to employee performance

This study aims to understand the nature of the relationship between the growth of Gross Domestic Product (GDP) and the unemployment rate, and to verify the validity of Okun’s Law in the Iraqi economy during the period 2004–2024. The research employs a model to test the validity of Okun’s Law in the short run. The findings confirm the applicability of Okun’s Law by demonstrating an inverse relationship between GDP growth and unemployment in Iraq during the study period. The empirical results show that the Okun coefficient in the Iraqi economy reached (-3.72), according to the gap model .

The study recommends the necessity of developing the labor market and enhancing employment policies, as well as aligning educational outputs with the needs of productive sectors, to ensure sustainable economic growth capable of generating stable and long-term job opportunities.

The present study aims to diagnose the indirect role of entrepreneurial characteristics in shaping entrepreneurial behavior through entrepreneurial inspiration. To this end, a conceptual framework was developed based on three main variables, upon which the principal and subsidiary hypotheses were formulated. The Riyada Entrepreneurship Initiative was adopted as the empirical context of the study. Data were collected using a structured questionnaire administered to a sample of 474 respondents.
The study yielded several key findings. First, entrepreneurial characteristics have a significant and positive direct effect on the entrepreneurial behavior of beneficiaries of the Riyada Initiative. Second, entrepreneurial characteristics exert a positive direct effect on entrepreneurial inspiration among the beneficiaries. Third, entrepreneurial inspiration has a direct and positive effect on entrepreneurial behavior. Finally, the results demonstrate that entrepreneurial characteristics have a positive indirect effect on entrepreneurial behavior through the mediating role of entrepreneurial inspiration.

The research reviews the effectiveness of government interventions in accelerating the transition to clean energy sources by analyzing four different national experiences between 2010 and 2024. These experiences include Germany as a leading model in Europe, Spain as an example facing economic challenges, China as the largest industrial power, and Australia, which suffers from local tensions due to its reliance on coal.
The results showed that Germany achieved 59% of electricity production from renewable sources in 2024, supported by the addition of 14.4 gigawatts of solar power in 2023 and a historic decline in carbon emissions. In contrast, China invested $73 billion in overseas projects between 2010-2018 and controls 80% of the supply chains for renewable technologies. While Spain raised the share of renewables to 56.8% of electricity production in 2024, Australia faced social and political obstacles despite its superiority in rooftop solar energy.
The research concludes that integrated industrial policies combining financial incentives and supportive legislation can provide hundreds of thousands of sustainable jobs and accelerate the energy transition by more than 50% within a decade

This study develops a novel framework for analyzing Earnings Quality through Structural Financial Analysis, integrating Dynamic Structural Equation Modeling (Dynamic SEM) with an interpretive reading of IFRS 9 and IFRS 15. It argues that financial data are institutional constructions that produce financial truth rather than neutral reflections of reality, reconceptualizing earnings quality as a structural expression of institutional integrity.
Using a dynamic mixed design combining quantitative modeling and critical discourse analysis for Arab banks and listed firms (2018–2024), the results show that IFRS 9 and IFRS 15 have a relatively negative direct effect on earnings quality, turning positive through the mediating role of corporate governance (R² = 0.67). The findings reveal that the normative IFRS language, when applied without accountability, creates performative transparency masking structural distortions of truth.
Corporate governance thus acts as the epistemic conscience of the financial system. Achieving Structural Veracity of Earnings requires shifting from compliance to interpretive accountability. The study introduces diagnostic tools—Structural Credibility Index and Institutional Maturity Index—and redefines financial disclosure as an epistemic practice generating institutional trust and cognitive justice.

The research aims to analyze the impact of oil prices and oil revenues on the gross domestic product in Iraq for the period (2010 – 2024) using one of the dynamic models, the autoregressive model of distributed slowdown, which is a standard model that studies short- and long-term relationships between economic variables The stability of the time series of variables was tested by unit root testing and then ARDL testing and boundary testing, and the results showed a positive direct relationship in the short term between prices Oil, oil revenues and GDP in Iraq, while standard results showed that the impact of oil revenues was greater on the GDP compared to oil prices. This research recommends working to diversify the Iraqi economy, leaving complete dependence on oil revenues, and working to support other sectors in the economy and benefit from oil surplus funds to balance the economy, stabilize it and mitigate the consequences of oil shocks on the Iraqi economy

This study addresses the problem of estimating the reliability function of a cascade (series) system within the stress–strength model under the Fréchet–Weibull distribution in the presence of outliers or extreme values in the data. Such outliers adversely affect the accuracy of traditional estimation methods, particularly the Maximum Likelihood Estimation (MLE), which necessitates the adoption of robust estimation approaches.
To tackle this issue, a model based on the concept of mixture distributions is proposed, where the statistical population is assumed to consist of a mixture of two subpopulations: one representing the original data and the other representing the outlying observations. Each subpopulation follows a Weibull distribution for the strength variable and a Fréchet distribution for the stress variable, but with different parameter values. The performance of the Mixture-based Estimation method (MXE) is compared with that of the conventional Maximum Likelihood Estimation (MLE).
The study relies on Monte Carlo simulation to generate contaminated data with different contamination levels and varying sample sizes, including small, moderate, and large samples (n = 25, 50, 150). The performance of both methods is evaluated using the Mean Squared Error (MSE) criterion.
The results demonstrate the superiority of the Mixture-based Estimation method (MXE) in producing more accurate estimators that are less sensitive to outliers, particularly for small and moderate sample sizes (n = 25, 50). In contrast, the Maximum Likelihood Estimation (MLE) shows improved accuracy as the sample size increases (n = 150).

This research aims to study and analyze the impact of the commodity structure of the UAE's foreign trade during the period 2000–2025, a period characterized by accelerated economic diversification policies, expansion of non-oil sectors, and increased integration into the global economy. The research employs an econometric approach to analyze the impact of the commodity structure of foreign trade on the UAE economy during this period. It utilizes modern econometric and economic methods to measure the relationship between the components of foreign trade and economic performance, thereby contributing to a more accurate analytical picture of the role of foreign trade in supporting the economic development of the UAE.
The study adopts a descriptive-analytical methodology, relying on commodity concentration indicators and the contribution ratios of major commodity groups to exports and imports. The study concludes that the UAE economy witnessed a tangible improvement in the diversification of non-oil exports, while the energy sector remained crucial. This was contrasted by a high degree of import diversification, reflecting the nature of the open economy.

The study aims to explore the relationship between proactive leadership and maritime risk reduction strategies. To define the study problem, the following question was formulated: To what extent does the role of proactive leadership
Affect maritime risk reduction strategies? Accordingly, a hypothetical model was developed to illustrate the nature of the relationships between the study variables. A main hypothesis was formulated, from which a set of sub-hypotheses branched out. The study adopted a descriptive-analytical approach, using a sample of administrative and technical leaders in the maritime sector, specifically the General Company for Iraqi Ports, which served as the study population. A questionnaire was used as the data collection tool; 225 questionnaires were distributed, and 214 were returned, representing a 92% response rate. For data analysis and hypothesis testing, a range of statistical software programs were used: Excel (V.10), JASP (V.19), Amos (V.24), and SPSS (V.26). The results showed a direct and positive impact of proactive leadership on enhancing maritime risk reduction strategies through foresight, initiative, and early risk response. These skills are essential for organizations facing complex operational risks, particularly maritime organization.

The research aims to highlight the contributions of small and medium-sized enterprises (SMEs) by defining them, examining their characteristics, and exploring their role in developing the Iraqi economy. It also presents some successful international experiences in

The research aims to develop and analyze an advanced predictive model based on Fuzzy Time Series (FTS) methodology to address the ambiguity and fluctuations in the enrollment numbers of students. The study utilizes actual historical data from the College of Administration and Economics at the University of Basra, spanning the period from 2008 to 2025. By implementing an updated Chen’s algorithm for constructing Fuzzy Logical Relationships (FLRs) and incorporating a Dynamic Trend-Adjusted factor, the model ensures highly realistic and robust future projections.
The practical component involves programming the model using Mathematica 14, providing a rigorous analytical comparison between \"Pre-Fuzzy Processing\" (traditional baseline models) and \"Post-Fuzzy Processing.\" The performance efficiency was evaluated using a comprehensive suite of statistical metrics, including Mean Absolute Percentage Error (MAPE), Root Mean Square Error (RMSE), and Mean Square Error (MSE).
The results demonstrate the superiority of the Dynamic Fuzzy Model in tracking numerical surges and general growth trends compared to static traditional models, with a significant reduction in statistical error rates following the fuzzification process. Furthermore, the research provides a forward-looking ten-year forecast (2026–2035) reflecting continued academic growth. This reinforces the model’s value as an intelligent tool for administrative decision support in strategic planning and university resource allocation.

This study aims to examine the role of accounting information systems in enhancing financial performance efficiency and supporting decision-making in Iraqi financial institutions, using the Central Bank of Iraq – Basra Branch as a case study. The study adopted a descriptive–analytical approach. Data were collected through a questionnaire distributed to employees in the financial, accounting, and information systems departments, as well as administrative units related to the decision-making process. A total of 60 questionnaires were distributed, of which 59 were valid for statistical analysis. The data were analyzed using SPSS through reliability tests, descriptive analysis, Pearson correlation, and simple linear regression.
The results revealed a positive and statistically significant correlation between accounting information systems and financial performance efficiency (r = 0.627, p < 0.01), as well as between accounting information systems and decision-making support (r = 0.559, p < 0.01). The regression analysis also indicated a significant positive effect of accounting information systems on both financial performance efficiency and decision-making support. The findings suggest that improving accounting information systems contributes to enhancing the quality of financial information, strengthening financial control, and promoting efficient resource utilization, which in turn supports administrative and financial decisions within the institution.
In light of these results, the study recommends developing and updating accounting information systems, implementing continuous training programs to improve user competence, and enhancing integration among systems and departments to support information-based institutional decisions.

This research aims to study job passion as an independent variable in its dimensions ( harmonious passion, obsessive passion) and its impact on reducing job laziness .( Asia Cell Telecommunications Company ( was selected as the site for the field research. The research problem was identified through several questions, the most important of which is : What is the impact of job passion on reducing job laziness ? After reviewing a range of studies and literature, the theoretical concepts were outlined, and the research model and hypotheses were formulated. Based on the nature of the research and the objectives it seeks to achieve, a descriptive-analytical approach was adopted. An online questionnaire was used as a tool to collect research data and information via Google Forms. The questionnaire was distributed using simple random sampling to a total of (220) individuals, including both managerial and technical staff within the company’s research sample. which included (185 ) valid questionnaires for analysis . The data were analyzed using the statistical package SPSS V.26 to analyze the research results . As for data processing, statistical methods were used, including ( the arithmetic mean, standard deviation, coefficient of variation, simple linear regression, Pearson’s correlation coefficient, and Cronbach’s alpha). In light of the research results, a set of conclusions was formulated, the most notable of which were ( Ingrained passion among employees contributes to creating a psychological state that motivates them towards loving their work and achieve job harmony, which in turn curbs behaviors of job laziness ). The research also came out with several recommendations, the most important of which is (The necessity of adopting all methods of job passion that reduce job laziness in the workplace).

This research aims to clarify the nature of the relationship between leadership behavior styles and the level of organizational integrity at the University of Basra, College of Administration and Economics, by studying the correlation between adherence to the principles of justice and integrity and the prevailing leadership styles at the university. This, in turn, will contribute to raising the level of organizational integrity and enhancing mutual trust between faculty members and subordinates .Data was collected using a questionnaire for quantitative analysis. The study sample consisted of (50) participants, and the questionnaire comprised 16 questions. The results showed that leadership style and organizational integrity contribute to achieving organizational stability and improving performance quality within educational institutions by enhancing transparency and trust. This is reflected positively on the institutions through increased work efficiency and goal achievement. The study recommended organizing training programs for faculty members that focus on modern leadership skills, through training courses and workshops that keep abreast of continuous technological developments and introduce modern, innovative methods. These programs contribute to strengthening communication and building strong relationships between faculty members and their subordinates, thus supporting a collaborative work environment and increasing organizational performance efficiency.

The study aims to examine the impact of Green Human Resource Management (GHRM) practices on enhancing employees’ environmental behavior, while highlighting the role of emotional intelligence as a mediating variable that explains how these practices influence employees’ environmental commitment. The study emphasizes employees as a central element in the success of organizational environmental initiatives, as the extent of their commitment and responsiveness depends on their ability to manage their own emotions and understand others’ emotions, thereby fostering positive environmental behaviors.
To achieve the study’s objectives, the researcher adopted a descriptive-analytical approach and utilized a questionnaire as the primary data collection tool. The questionnaire was distributed to a sample of 378 employees working at the Iraqi Drilling Company. Data were analyzed using SPSS .V. 24 and SmartPLS. V.4. The results supported the study’s hypotheses, confirming that green practices have a direct effect on environmental behavior. Moreover, emotional intelligence was found to strengthen this effect by increasing employees’ emotional engagement and environmental awareness. Based on these findings, the study recommends integrating training programs aimed at developing emotional intelligence and linking green practices to employee motivation. Such measures are expected to ensure sustainable environmental behavior and enhance the overall environmental performance of organizations.

This study aims to evaluate the performance of expansionary fiscal policy during economic crises by analyzing its role in stimulating economic growth ,reducing unemployment ,and stabilizing financial markets . The research relies on diverse economic data and international experiences in applying such policies during periods of recession and crisis. The findings indicate that expansionary fiscal policy can effectively mitigate the severity of economic downturns in the short term, but its long –term impact requires careful management and fiscal discipline to ensure sustainability. the study provides several recommendations to enhance the effectiveness of this policy in future crises.

This study aims to investigate the role of using queuing models in improving service delivery performance. To achieve this goal, a waiting line model was formulated and solved using (QM for window). This study was implemented in Basra Teaching Hospital/Internal Medicine Clinic.
The study concluded that adding new service centers reduces the overall time required to obtain service. We find that the majority of patients received service at the expected level of quality, thereby positively enhancing the quality of service.

This study aims to examine the role of value-based leadership in enhancing organizational culture and its contribution to stabilizing work environments at the institutional level. It investigates the relationship between value-based leadership and organizational culture, with the assumption that strengthening this relationship leads to improved organizational performance and greater adaptability to changing environmental conditions. The study emphasizes the role of ethical and professional behavior in shaping a socio-organizational framework for achieving an effective organizational culture. It also highlights the importance of human resources as a key driver in implementing administrative functions under value-based leadership, contributing to the improvement of public service quality in line with environmental changes. Methodologically, the study adopts a descriptive-analytical approach, combining theoretical analysis with empirical field data. The statistical analysis reveals a strong and statistically significant positive correlation between value-based leadership practices and organizational culture, with a correlation coefficient of (r = 0.84, p = 0.000). This result confirms the effectiveness

This study aims to investigate the effect of stock illiquidity on price fragility and susceptibility to sudden crashes, while also examining the moderating role of institutional investors in either strengthening or weakening this relationship. The study adopts a descriptive-correlational approach and draws on a post-event quasi-experimental design. The sample consists of 121 companies listed on the Tehran Stock Exchange over the period 1391–1400 SH, corresponding to 2012–2021, representing a total of 1,210 firm-year observations. Stock liquidity was measured using Amihud’s Illiquidity Ratio (ILIQ), whereas price fragility was captured through a binary variable (Crash) reflecting the likelihood of sharp and sudden declines in returns. Data were analyzed using EViews 7, and the Chow and Hausman tests were applied to determine the most appropriate panel-data model. The findings reveal a highly significant positive effect of illiquidity on stock price crash risk, with a coefficient of 1.229 at a significance level below 0.001, indicating that lower liquidity increases stocks’ exposure to sudden collapse. The results further show that institutional ownership significantly weakens this effect, with an interaction coefficient of -0.425 at a significance level below 0.001, supporting the view that institutional investors play an effective monitoring role by improving disclosure quality and reducing agency costs. Firm size was also found to be negatively associated with crash risk. The study contributes to the financial literature on emerging markets and offers practical implications for investors, regulators, and policymakers in economies undergoing rapid structural reforms. It also highlights how liquidity and ownership structure interact with market stability, thereby enhancing understanding of severe downside risk and informing more efficient regulatory policies in changing financial environments

The objective of this work was to compute the internal consistency coefficient using Cronbach's alpha and compare estimation results for R, STATA, and SPSS with consideration to missing data. As noted earlier, differences in the alpha values across the programs are due to each program's implementation method for handling missing data and calculating correlations between scale items.
Finally, R was found to have the highest alpha value due to its flexible handling of missing data and use of advanced computational algorithms. In contrast, STATA provided a slightly greater value but still within an acceptable level of reliability and SPSS showed relatively lower value which was due to SPSS often employing complete case deletion in the presence of missing data, making this approach inappropriate, as it decreases sample size leading to less precise correlation and reliability estimates.
These findings demonstrate that the approach taken to missing data has a significant impact on reliability coefficient estimation and that the choice of statistical software package and method used was found to help achieve more accurate and stable alpha estimates, thus improving confidence in research results.
The problem addressed by this study lies in the distinctive variations in Cronbach's Alpha parameter when applying statistical software such as R, SPSS, and STATA, particularly due to missing data. This affects the accuracy and interpretation of study results, necessitating the implementation of more widely accepted solutions

One of the most important macroeconomic policy tools of central banks that helps achieve monetary stability and ensure sustainable economic development is monetary policy. In economies that rely heavily on oil, monetary policy has not been effective due to the various challenges experienced by these oil dependent economies. The purpose of this study is to provide a systematic review of the economic literature on the effectiveness of the monetary policy in oil based economies, and on Iraq as an applied case
The research relies on an analysis of diverse theoretical studies and empirical studies published in scholarly academic journals as well as reports published by the International Monetary Fund, the World Bank and other international monetary authorities. The findings are useful for improving how monetary policy works in an oil-dependent economy. Moreover, they are helpful to take preventive actions against hypothesized economic shocks. Effectiveness of monetary policy in an oil-dependent economy depends on several factors. the exchange rate regime. central bank independence. development of the financial system. quality of diversification of the economy
According to the results, structural problems are evident in the Iraqi economy, whose dependence on oil revenues affects the effectiveness of monetary policy due to the low economic diversification. Empowering central banks and improving economic diversification are among the most important improvements in the effectiveness of monetary policy in oil dependent economies, says Study.