Journal of Baghdad College of Economic sciences University

This research aims to analyze the impact of green production technology on enhancing the quality of green education in the faculties of the Iraqi University, based on the importance of integrating environmentally friendly practices and techniques in the educational process to achieve sustainable development. The research problem was the extent to which the adoption of green production technology contributes to improving the quality of green education through its academic and administrative dimensions and indicators, in a way that contributes to developing the outcomes of the educational process and raising its efficiency.
The research relied on the descriptive-analytical method as the most appropriate to understand the nature of the relationships between variables, and the data were collected using a questionnaire tool designed according to the variables and dimensions of the research, and it was distributed to an intentional sample of (90) academic administrations in the faculties of the Iraqi University, including the deans of the faculties, heads of departments and their rapporteurs. The data were analyzed using advanced statistical methods via appropriate analysis software to verify hypotheses and test the impact of variables accurately.
The results of the research showed that there is a statistically significant positive impact of green production technology in enhancing the quality of green education, which highlights the importance of adopting environmentally friendly technologies within the university's faculties to enhance the efficiency of academic performance, achieve sustainable development goals, and support a more sustainable and effective educational environment, in line with global trends in green education and academic development.

This research aims to investigate the impact of strategic thinking across its dimensions (systems thinking, strategic intent, opportunistic thinking, and thinking in time) on organizational excellence, encompassing its dimensions (excellence in organizational culture, excellence in human resources, and excellence in service delivery). The study was conducted within a selection of private colleges in Baghdad Governorate. The research problem was articulated through several inquiries, primarily concerning the extent to which administrative leaders in the surveyed colleges employ strategic thinking and its subsequent reflection on organizational excellence. To achieve the research objectives, a descriptive-analytical approach was adopted. A questionnaire was developed as the primary instrument for data collection, serving as the study's scale, and was distributed to a purposive sample of administrative leaders. The total research population comprised (77) managers, from which a valid sample of (60) managers was retrieved and analyzed. Hypotheses were tested utilizing statistical software, namely, Excel and SmartPLS v.3.3.9. The study yielded several key conclusions, most notably the existence of a statistically significant impact of strategic thinking, through its various dimensions, on organizational excellence. Based on these findings, the research recommends that administrative leaders in the investigated private colleges intensify their focus on strategic thinking and its dimensions, thereby reinforcing its pivotal role in driving organizational excellence.

The research aims to test the role played by e-governance in enhancing the Quality Of Human Resources, by identifying the relationships of influence that bring them together. The research problem attempted to answer the main question: Is there an awareness of the importance of employing governance in achieving the Quality Of Human Resources inside Al-Nusour University College? Therefore, the importance of the research includes addressing this problem. The research methodology is descriptive and analytical, while the questionnaire was used to collect data, which was distributed to a number of employees at Al-Nusour University College, numbering (89) individuals. After processing the data using the central tendency tools available in the program (SPSS-v23), the results of the simple regression analysis confirmed that e-governance has a significant impact in enhancing the Quality Of Human Resources working inside Al-Nusour University College. However, the study recommended the necessity of following up on updates in the field of automation and trying to employ it in managing activities and operations related to human resources management to raise their quality level

The aim of this research is to analyze the impact of predictive human resource analytics on the quality of recruitment decisions at the Al-Karkh Health Directorate, while also examining the mediating role of human resource data governance in this relationship. The researcher adopted a descriptive-analytical approach, and the sample consisted of 158 respondents selected using stratified random sampling from a study population of 453 individuals, comprising administrative and healthcare staff at the Al-Karkh Health Directorate. A standardized questionnaire based on a five-point Likert scale was used as the primary data collection instrument, and its validity was verified by 13 academic and healthcare experts. Cronbach\'s alpha coefficient (α=0.95) indicated excellent reliability for the overall scale.
Statistical analysis revealed a highly significant, direct, positive effect of predictive HR analytics on the quality of recruitment decisions (β=0.67, p<0.001). The results also demonstrated that HR data governance plays a partially mediating and enhancing role in this relationship (indirect effect = 0.234, CI = [0.13, 0.35]). The dimension of predictive HR needs emerged as the most influential (β=0.57). Based on these findings, the researcher recommends establishing a comprehensive HR data infrastructure within the Al-Karkh Health Directorate, supported by robust data governance, as a prerequisite for the success of any predictive analytics system

This research aims to analyze the impact of artificial intelligence ethics intourism marketing on strategic sensing in tourism and travel companies in Baghdad. The researcher adopted a descriptive exploratory approach, collecting data through a questionnaire distributed to a sample of employees in tourism companies. The study focused on five dimensions of artificial intelligence ethics: privacy and data protection, transparency, fairness, accountability, and tourist well-being, in contrast to the dependent variable, strategic sensing. The results showed a strong, significant impact of artificial intelligence ethics on strategic sensing. The researcher recommends the necessity of adopting clear ethical frameworks for the use of artificial intelligence in tourism marketing to enhance organizational performance and achieve a sustainable competitive advantage.

This study aims to examine the mediating role of talent management in the relationship between contemporary challenges in local human resource management and the efficiency of the educational institution at Al-Nusour University. The study adopted a descriptive-analytical approach and used a questionnaire as the primary data collection tool from a sample of 200 faculty members. The results showed a statistically significant positive effect of talent management as a mediating variable in strengthening the relationship between contemporary challenges and the efficiency of the educational institution at a significance level of (α ≤ 0.05). The results also indicated that the reliability coefficient (Cronbach\'s Alpha) for the measures used ranged between (0.78-0.89), indicating high reliability. The study recommends the necessity of developing integrated talent management strategies that align with digital transformation and contemporary challenges, with a focus on continuing professional development programs and fostering a culture of innovation within the university environment.

This research demonstrates the role of participative leadership in stimulating job passion. To achieve this, the research questions focused on the nature of the correlation and influence between the research variables. The research relied on the dimensions of each variable individually to demonstrate the role of participative leadership in fostering trust and belonging among employees in the organization. This positively impacts their job passion, which in turn enhances their sense of responsibility to achieve the required level of performance among employees in the Anbar Municipalities Directorate. The descriptive-analytical method was adopted in the research, and a questionnaire was used as the primary data collection tool. It was distributed to a purposive sample of (122) employees in the organization under study to obtain the required data. The SPSS version 26 statistical program was used to analyze the data and calculate (standard deviation, relative importance, arithmetic mean, coefficient of variation, and regression analysis). The research reached several conclusions, the most important of which is that the results showed that delegation of authority contributes to developing employees\' sense of responsibility. And independence in performing work, which positively impacts their level of job enthusiasm. Among the most important recommendations is enhancing employee participation in decision-making processes, which contributes to increasing their sense of belonging and commitment to the organization

This paper attempts to analyze how the environment influences the decision-making capability of government organizations, with emphasis on the Iraqi ministry of planning. The study seeks to evaluate how the various dimensions of organizational climate, such as leadership, communication, trust, and participation, affect the rationality, timeliness, efficacy, and transparency of administrative decisions. The paper contributes to scholarship by providing empirical evidence from the Iraqi public sector, which constitutes a vast area of research in organizational and administrative studies. This paper is a result of the combination of theory and empirical research on organizational climate/decision making and a numerical descriptive-analytical study. The author conducted a survey on several department staff members, which was analyzed using the appropriate statistical techniques. The results showed that, in each organizational climate dimension, the quality of decision making improved, and leadership and participation were the most notable ones. The findings revealed that a positive climate in the organization increases the administrative climate as well.

This study examines the role of marketing intelligence in enhancing organizational excellence at the Presidency of the Middle Technical University. It investigates the relationships between marketing intelligence dimensions (customer understanding, market understanding, product intelligence, and competitor intelligence) and organizational excellence dimensions (leadership, resources, strategy, and operations). A descriptive-analytical approach was adopted, and data were collected from a sample of 150 employees and analyzed using Pearson’s correlation and simple and multiple regression models. The results indicate a strong positive correlation between marketing intelligence and organizational excellence (r = 0.803, Sig. < 0.001). All dimensions showed significant effects except customer understanding in the multiple regression model. Competitor intelligence was the most influential factor, followed by product intelligence and market understanding. The multiple regression model demonstrated high explanatory power (Adjusted R² = 0.701), highlighting the importance of developing marketing intelligence systems to improve institutional performance and educational service quality

The research aims to measure the impact of technological development on the economic growth of Egypt as a model A theoretical framework is provided.
The research relied on the descriptive approach, as a general presentation of the different concepts of technological development and its role in economic growth. In this paper, two methods have been applied. Auto Regressive Moving Average (ARIMA) and the proposed model. The ARIMA model after considering the optimum values provides a nice expectation. The results show that the proposed method outperform the ARIMA model. The results of the proposed model showed that the value of (F) is 13.53 and this proves the importance of the model as a whole. The research indicated that the coefficient of determination is 62.6% of the increase in the economic growth rate of the State of Egypt resulting from the approved variables that express technological development

In light of rapid technological advancements, the ability to generate high industrial added value has become heavily dependent on utilizing and integrating research and development (R&D) outputs into the production process. This study aimed to analyze the relationship between R&D spending and the added value of the industrial sector in European Union (EU) countries during the period 1990-2003. It focused on the dynamic interactions between the two variables and employed a vector auto regression (VAR) model as a suitable standard framework for analyzing the interrelationships. A range of statistical tests The results showed a statistically significant positive relationship between R&D spending and industrial added value, with the possibility of reciprocal causal effects. Higher levels of spending contributed to enhancing the industrial sector's ability to generate high economic value, reflecting the pivotal role of knowledge investment in supporting industrial performance. The study also revealed a clear disparity in R&D spending levels among EU countries, which leads to differences in added value levels. The study recommends developing a comprehensive dynamic analysis to help bridge the research gap concerning the study of this relationship within the EU context. The European Union over a long period of time, providing policymakers with indicators on the role of investment, supporting industrial performance, and promoting sustainable economic growth.

This study aimed to describe electronic financial management, its components, and to identify its significance in institutional operational processes. It further sought to analyze the impact of electronic financial management on the Effectiveness of financial operations. The research adopted a descriptive-analytical methodology. Statistical analyses revealed a statistically significant positive impact of the study variables on financial Effectiveness. The correlation coefficient (R) across all dimensions indicated positive effects ranging from moderate to strong. The study recommends promoting automation and digital transformation in financial institutions, as analysis confirmed a positive impact on financial Effectiveness — underscoring the critical role of digital technology in enhancing financial performance.

This study aimed to reveal the impact of re-engineering banking processes and its dimensions (technology, strategy, personnel, customer satisfaction) on employee performance and its dimensions (productivity, creativity and innovation, work execution efficiency, decision-making, and business planning and execution) in commercial banks. The study comprised a quantitative review of data pertaining to six commercial banks in Baghdad, the nation under investigation. A total of 150 workers from these banks made up the study sample. Statistical techniques were applied to the data using SPSS version 25. The investigation came to some conclusions and suggestions. The impact of re-engineering banking procedures on attaining staff performance in commercial banks through the following is one of the most significant findings: promoting teamwork and enhancing cooperation by implementing competencies that keep up with the experiences and skills needed in the current market, transferring experience to the most senior employees in the banks under study who are more open to learning and change, and working to raise each employee\'s performance level through training and the use of technology, which aids in the banks\' objectives. The study recommended reviewing the structures and operational methods of commercial banks to assess the feasibility of adopting business process reengineering (BPR) for overall development and improved employee performance. It also recommended developing a new banking philosophy to incorporate BPR changes, supporting and developing employees\' capabilities, leveraging modern information technology, and establishing a clear and comprehensive vision for commercial banks to deliver advanced services.

The research aims to analyze the relationship between external debt and gross domestic product in Iraq during the period (2004-2023) by following the quantitative analytical approach and using annual data during the research period. The relationship was analyzed using standard analysis tools represented by the Autoregressive Distributed Lag (ARDL) model, The research was based on the hypothesis that Iraq\'s external debt has both positive and negative effects on the gross domestic product.
The research findings showed that short-term estimation results have a significant relationship between public debt and GDP, which means that debt-financed spending may create a temporary economic stimulus in the short term, but it may turn into an economic burden in the future if the debt is not used in a productive manner, In addition, using debt to finance salaries or consumer spending may generate a quick but unsustainable economic impact.
One of the most prominent recommendations of the study is the need to shift the lending strategy from financing operating deficits to financing long-term development projects such as infrastructure, industry, and agriculture, given their sustainable impact on GDP growth and, consequently, enhancing the country\'s economic growth.

This study examines the effect of Forward-looking internal control Effectiveness on enhancing the trustworthiness of financial reporting, with particular emphasis on the mediating role of business analytics technology. A deductive approach was employed to develop the theoretical framework through a comprehensive review of relevant local and international literature, from which the research hypotheses were derived. Empirically, an inductive approach was adopted by analyzing field data collected via a structured closed-ended questionnaire administered to a simple random sample of employees at Asiacell Communications Company. A total of 120 questionnaires were distributed and subsequently analyzed. Instrument validity was assessed using factor analysis, while reliability was verified through Cronbach’s alpha coefficient. Data analysis was conducted using SPSS software, applying correlation analysis, regression analysis, and mediation testing in accordance with the Baron and Kenny framework. The analysis incorporated key statistical indicators, including Pearson correlation coefficients, one-tailed significance values, beta coefficients (β), standard errors (SE), t-statistics, and significance levels, to evaluate the strength and direction of relationships among the study variables. The results demonstrate that Forward-looking internal control practices play a significant role in improving employees’ understanding of job requirements and fostering consistency in financial performance. Furthermore, business analytics technology was found to enhance this relationship, underscoring the importance of integrating analytical tools within internal control systems to improve the reliability of financial reports.

The research objectives to demonstrate the role of artificial intelligence in enhancing the accuracy of financial reports and reducing accounting errors for Iraqi banks listed on the Iraq Stock Exchange. The descriptive approach was applied to analyze the theoretical framework of the study, in addition to using the applied approach for all data using a questionnaire, of which (270 questionnaires were distributed) and (250 valid for analysis) were retrieved from employees working in the banking sector. The study sample included (5 banks) that adopted the application of artificial intelligence in the Iraqi banking sector. The study relied on the SPSS program in data analysis and using statistical methods (descriptive, Pearson coefficient). The research reached a set of results, the most important of which is that artificial intelligence technologies contribute significantly to reducing the percentage of accounting errors in Iraqi banks, which in turn reflects positively on the accuracy and transparency of financial statements and reports. As the results of the study showed, there is a statistically significant relationship and impact between artificial intelligence and both enhancing the accuracy of financial statements and reducing accounting errors. In light of the results reached in the study, researchers can present a set of recommendations, the most important of which is that the banking sector in Iraq should encourage and support the requirements for the use of artificial intelligence, which contributes to digital transformation. Keeping pace with modern technological developments, the banking sector also needs to develop training programs for its staff to equip them with the knowledge and skills to prepare financial statements using artificial intelligence.

This research aims to explore and analyze the determinants of dysfunctional audit behavior among external auditors in Iraq and their implications for audit quality. Adopting a descriptive-analytical approach, a survey was developed and distributed to a purposive sample of practicing auditors in Iraqi audit firms and professional offices. The statistical analysis revealed significant findings; the reliability of the research instrument was confirmed by a high Cronbach's Alpha coefficient of (0.730). Furthermore, the results indicated a statistically significant negative correlation (-0.753) between the determinants of behavioral deviation and audit quality. Regression analysis demonstrated that these determinants—encompassing time, economic, and social pressures—explain (56.7%) of the variance in audit quality (R2 = 0.567). The study concluded that the erosion of ethical values, time budget pressure, and economic dependence on clients represent the most critical challenges undermining auditor independence in the Iraqi professional environment. Accordingly, the research recommends the necessity of activating and updating the Professional Code of Conduct and establishing a minimum threshold for audit fees to mitigate pressures that lead to the deterioration of audit performance quality

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The aim of the current study was to explore the dimensions of cyber marketing, which are (cyber attraction, cyber retention, cyber learning, and cyber communication), and their role in attracting customers to hotel organizations. The researcher employed a descriptive analytical approach, using a questionnaire survey to collect the opinions of the study sample, consisting of managerial leaders and employees in five-star hotels in Karbala Governorate, specifically: (Baron Hotel and Restaurant, Reyhana Karbala Hotel and Restaurant, and Huda Al-Wali Hotel and Restaurant), with a total of 71 participants. Through some statistical methods, the results were analyzed, and hypotheses were tested using the statistical software SPSS.V.22 to describe the variables in the surveyed organizations and identify statistical relationships. The study also measured the impact of the independent variable (cyber marketing) on the dependent variable (customer attraction).The study concluded with several results, the most prominent of which was that the analysis of the impact of cyber marketing on customer attraction showed that cyber marketing has a significant impact on customer attraction by 51.8%. Additionally, the dimensions of cyber marketing (attraction, retention, learning, and communication) significantly influence customer attraction, with the strongest impact being on the \"cyber communication\" dimension (55.3%). Among the key recommendations of the study was the need to improve cyber communication strategies: Since cyber communication showed a significant impact on customer attraction, it is recommended to develop effective online communication strategies, such as improving instant responses to customer inquiries and increasing engagement via social media platforms.

This research focuses on improving the accuracy of fashion image retrieval systems by integrating efficient feature extraction and indexing techniques. The proposed method employs two main algorithms: the Dominant Color Descriptor (DCD) from the MPEG-7 standard for extracting the dominant color features of images, and the B+ Tree indexing structure for organizing and retrieving image data efficiently. The Euclidean distance measure is used to calculate the similarity between feature vectors in the retrieval process.
To evaluate the performance of the proposed system, two standard metrics—Precision and Recall—were applied. Experimental results conducted on a dataset of fashion images demonstrated satisfactory performance, achieving a Precision of 65% and a Recall of 69%, indicating that the combination of color-based features and B+ Tree indexing enhances the retrieval accuracy and effectiveness in fashion image databases

This study aims to analyze the impact of digital transformation on improving tax collection efficiency in Iraq using tools such as electronic invoices, digital services, and integrated databases. The study focuses on enhancing transparency, reducing tax evasion, and improving the accuracy of tax information. The results showed an increase in the speed and efficiency of tax collection, raising revenues, with the need to develop infrastructure, train staff, and update legislation to support digital transformation.