Journal of Business Economics for Applied Research

The aim of the research is to know the effect of the characteristics of the audit committees represented by (the size of the audit committees, the number of audit committee meetings, the financial experience of the members of the audit committees, the independence of the members of the audit committees) on the financial performance. The fifteen Iraqi companies listed in the Iraq Stock Exchange for the period from 2011 to 2020, for the purpose of collecting primary data and measuring the variables of the study, and correlation and regression models were used to examine the relationship and influence between these variables, and the research concluded that there is a correlation of the characteristics of audit committees (except The independence of the audit committee) has a positive significant correlation with the financial performance.

The research aims to identify the availability of information and communication technology through its dimensions (hardware and equipment, software, applications, human resources, networks and communications) among a sample of employees in the office of Nineveh Governorate, and the questionnaire was adopted as a main tool for data collection, and the statistical program (SPSSV26) for the purpose of analyzing the data collected from a sample consisting of (600) respondents and a percentage that was determined, which is (224) heads of departments, directors of divisions, and employees of the units affiliated to them in the field under study, through several descriptive and analytical methods. In the light of the statistical results, a number of conclusions were reached, the most important of which is the availability of information and communication technology dimensions in the researched field, and this indicates to us that the Nineveh Governorate Office is concerned with information and communication technology represented by its dimensions, which contribute to the individual’s progress and development. And communication because it contributes to helping the individual worker in completing the work easily and achieving the goals of the organization the statistical analytical method was used.

The research aimed to highlight the impact of strategic improvisation represented by its dimensions (strategic vigilance, strategic agility, intuition, resource recruitment) in organizational leadership in its dimensions (innovation, proactive behavior, taking risks, seizing opportunities). The university leaders promised a research community in these universities, and the data was obtained from the research sample consisting of (100) individuals from the research community of (198) people. The two researchers used statistical program (SPSS.V.26) in analyzing the data using a number Of the statistical indicators, the research reached a number of results, the most important of which was that strategic improvisation has a positive moral impact on the organizational leadership of the universities under study. Responding, adapting, and addressing problems in a timely manner, promoting entrepreneurial activities, and providing unique services to beneficiaries in a way that guarantees achieving a distinguished competitive position.

The study aims to identify the role of social responsibility in curtailing waste, as well as to identify the level of commitment of managers in the researched organization to social responsibility and the amount of benefit from that in reducing waste occurring in the organization's operations, and to identify the relationship between social responsibility and waste in the organizations surveyed. The survey revealed a number of manifestations that expressed the content of a problem that needs to be studied, the most important of which is the poor awareness of the managers of the impact of social responsibility in its positive and negative impact on waste, as the problem of the study crystallized with a set of questions, most notably, what is the degree of workers’ awareness of the dangers of waste facing the surveyed organizations, and is there any A correlation between social responsibility and waste, as the two researchers relied on the analytical descriptive approach in the selected industrial organizations represented by the Badoush Cement Factory and the Hammam Al-Alil Cement Factory. Using the statistical program (spss 24), I came to a set of conclusions, most notably, Joe d. A significant correlation and influence relationship between social responsibility and waste reduction, according to which the study presented a set of proposals. Among these recommendations, the departments of the surveyed companies should spread the culture of eliminating waste and loss in all the company's operations among working individuals and all technical and administrative levels, and try to search for the causes of loss and find appropriate solutions for them and get rid of them radically.

The research aims to show the impact of bank loans on poverty, and the research concluded that the positive relationship between the indicator of obtaining credit, which expresses the ease of obtaining loans, with the presence of the variables of public spending on health and population growth. It leaves several effects that may be political, economic and social, as well as extending to other aspects, which leads to the complexity of the phenomenon more. Evidence of the importance of the factor of ease of obtaining bank loans in reducing poverty and its independence from other factors affecting poverty.
Keywords: Bank Loans, Poverty, The Way of Generalized Determination.

Today, environmental issues have gained more attention from customers and stakeholders alike, which put great pressure on the departments of industrial organizations to deal with them by finding a modern administrative approach that enhances concern for the environment, so those organizations took the trend towards adopting the reverse logistics of their products to retrieve them from customers to be reprocessed or disposed of in an environmentally friendly way, but the adoption of this concept by industrial organizations (especially those working within the Iraqi environment) within their practices may face many obstacles, so the current research came to highlight the most important obstacles facing the General Company for Electrical and Electronic Industries, one of the formations of the Ministry Iraqi industry and minerals in its adoption of reverse logistics, and to achieve this, the research included a theoretical framework that dealt with (concept, activities, motives, and obstacles) reverse logistics in the light of what came with a group of Arab and foreign sources related to its subject, and it also included a field framework for diagnosing these obstacles in the field of research by adopting Questionnaire form as a tool for obtaining relevant data.
The research community is represented by individuals working in the company in the field of research, and a sample of them was selected that included (46) members of its administrative and technical leaders, and in light of their answers to the questionnaire, which were analyzed by adopting the statistical software (SPSS.V25), the research reached a set of conclusions, the most important of which is (lack of The company for information about the quantity and level of quality of its retrieved products and the dates of their retrieval, as well as not having an information system capable of tracking its products). The research presented a set of proposals, the most important of which is (the need for the company's management in the field of research to work on developing its information system through the use of computer hardware and software so that it is able to provide information on the quantity, quality and dates of receipt of its retrieved products).

Through this research, we seek to demonstrate the impact of digital transformation technology requirements in supporting business intelligence in Zain Iraq Telecom Company. digital security, resource mobilization) and business intelligence dimensions represented (data warehouses, data mining, analytical processing, information review techniques), and a set of main and sub-hypotheses emerged from that scheme, which were tested using a set of statistical methods to process the data obtained Through the answers of the respondents in the research sample company to the questionnaire.
Zain Iraq (the company's headquarters in Baghdad governorate) was chosen as the study field, and the workers in that company were selected as a sample population. The sample size was determined by using the intentional sampling method, focusing on the leaders in the company. (85) Questionnaires were distributed and (78) valid forms were retrieved for analysis and conducting the required tests.The study reached a set of conclusions, the most important of which is the quality of the impact of digital transformation technology in its dimensions (leadership support, infrastructure, digital security, resource mobilization) in supporting business intelligence in Zain Iraq Telecom Company. Based on the conclusions reached by the study, the researcher presented a set of proposals, the most important of which is benefiting from the experiences of leading international companies in the field of employing and managing digital technology in a way that improves Zain's work performance and supports its business intelligence.

This study aims to clarify the liquidity and profitability indicators to evaluate the financial performance of Asia Info Telecom, understand the performance of the company, and improve its level. In this case, the problem is lack of liquidity and lack of liquidity. It is available at the appropriate time of the company. Therefore, the company is evaluated according to liquidity and profitability indicators. The importance of the study is reflected in the importance of these financial indicators for understanding the company's financial situation and comparing the above years. In theory, the descriptive method is used, while the application depends on the financial report issued by the Iraqi Stock Exchange (2016-2021), and these ratios are used. (transaction ratio, quick liquidity ratio, return on investment, return on equity). The results show that liquidity and profitability indicators can be used to evaluate the financial performance of telecom company Asia cell, This research has put forward a series of suggestions, among which the most prominent one is that the company is faced with insufficient or declining financial performance when realizing investment. Therefore, the company can rely on financial indicators to evaluate the company's financial performance

The research aims to identify the availability of sustainable marketing strategies through its dimensions (location, sustainable product quality, market entry timing, market division, market targeting) in Vitra Sanitaryware and Ceramics Company. The research followed the descriptive analytical approach and the questionnaire was adopted as a main tool for data collection And the statistical program (spssv26) was relied upon for the purpose of analyzing the data collected from a sample consisting of (63) respondents of functional cadres (branch managers, accountants, Sales managers and their employees, warehouse managers and their employees) in the researched company, and several descriptive and analytical methods were adopted, and the researchers reached a set of results, including: The researched company has dimensions expressing sustainable marketing strategies, and this indicates to us that Vitra Company for Sanitaryware and Ceramics in Iraq is interested in strategies Dimensions of sustainable marketing, The research presented a set of proposals, the most important of which is the need for the managers of the researched company to strive for continuous development in the use of sustainable marketing strategies in a way that is compatible with the needs of the Iraqi market, and in a way that enhances the company's ability to achieve its goals.

The research aims to identify the possibility of adopting Mass Customization approaches through its approaches (the cooperative approach, the adaptive approach, the cosmetic approach, the transparent approach) for a sample of workers in the General Company for Electrical and Electronic Industries in Baghdad Governorate, and the questionnaire was adopted as a main tool for data collection, and for testing Those hypotheses adopted a questionnaire form that was distributed to an intentional sample consisting of (100) respondents from the job positions in the researched organization, and (75) questionnaires were retrieved and the collected data were analyzed by adopting several statistical methods (descriptive and analytical) according to the statistical program (SPSS)., In the light of the statistical results, a number of conclusions were reached, the most important of which is the availability of Mass Customization approaches in the researched field. The statistical analytical method was used.

The main objective of study was build and test a model to measure the obstacles of applying the environmental auditing. The proposed model included five main obstacles represented in auditing costs, lack of senior management support, non-cooperation by audited companies, lack of auditors' expertise, factors related to laws and environmental auditing standards. In order to ensure the reliability and validity of the model to measure these obstacles, a questionnaire was prepared and data were collected from (81) academic staff members and (193) professional auditors in some government’s institutions. The results of the statistical analysis using the method of structural equations modeling by adopting the AMOS 26 program have shown that the proposed model in the current study is by valid and reliable in measuring the obstacles of applying environmental auditing. In addition, the cost of auditing represented the biggest obstacle to apply the environmental auditing, as confirmed by academic and professional respondents.

The goal of measuring and evaluating performance is to help managers to identify strengths and support and enhance them, and weaknesses, so corrective measures are taken in their regard. There have been many models for measuring and evaluating performance, especially after the failure of current performance measures alone to determine the extent to which the economic unit can survive and continue in the market. After its introduction in 1992, the Balanced Scorecard (BSC) attracted great interest from scholars and practitioners. The sustainable Balanced Scorecard indicates what needs to be measured or what needs to be done in order for economic units to improve their sustainable performance. In this research, the role of the sustainable balanced score card was clarified in evaluating the sustainable performance of the economic units, by integrating the dimensions of sustainability in the sustainable balanced score card perspectives, in order to design, measure and communicate the results on the sustainable performance of the economic unit. The research aims to use the score card The sustainable balanced score card is used to evaluate the sustainable performance of the General Company for Gas Mobilization and Services in Taji, where the card is the appropriate tool for designing, managing and setting sustainable goals for the economic unit and collecting the necessary information and measuring it through the sustainable performance measures related to the axes of the sustainable balanced score card. The research concluded that the Sustainable Balanced Scorecard (BSCS) can be used as a management and evaluation tool at the present time and can be used to solve various tactical, operational and strategic decision-making problems, as the SBSC is a management technique developed to measure and evaluate the sustainable performance of economic units, as well as the general company Gas Mobilization and Services has many elements of applying the sustainable balanced score card technology, as it is a cornerstone and starting point for achieving economic units sustainability due to the interest in deleting non-value-adding activities. The study recommended that workers and employees should be made aware of the importance of sustainable development and the dissemination of social and environmental culture within the company, and work on developing and training human cadres and qualifying them to apply the sustainable balanced score card.

The research aims to know the role of Administrative Empowerment in its dimensions (training and development, incentives, information sharing, trust and delegation of powers) in promoting Organizational Excellence in its dimensions (strategic planning, information analysis, focus on operations and business results) among academic leaders at the University of Fallujah.
The researchers relied on the descriptive analytical approach in completing their research , the researchers depended on questionnaire as a main tool in collecting and analyzing the data collected from the higher, middle and supervisory university leaders represented by (directors of administrative and scientific departments, heads of departments, assistant deans of colleges, deans of colleges, assistants to the university president, the university president), the researchers relied on the statistical program (SPSS) in analyzing the collected data, as the researchers distributed (64) questionnaires to the community to be studied, and (56) questionnaires were retrieved, (6) of which were not valid for analysis, while the number of questionnaires valid for statistical analysis was (50) only, The researchers reached several conclusions, the most important of which is the existence of an influence relationship and a statistical correlation with positive moral significance between Administrative Empowerment and Organizational Excellence in an overall manner at the level of the two variables, if the university leaders was able, by empowering its middle and supervisory leaders, to create creativity and grant them more powers in the centers of responsibility and participation in decision-making processes in the university in order to achieve organizational excellence. The researchers recommend that the university leadership work to strengthen its focus on empowering its administrative staff more in order to achieve organizational excellence to meet the challenges it faces and achieve leadership in the long run.

The research aims to test the impact of the stages of the organization's life cycle on real earning management practices in the Iraqi industrial companies sector, The research dealt with a sample of industrial companies listed on the Iraq Stock Exchange during the period from 2010-2019, The research reached a set of results, the most important of which were: The existence of a positive (direct) correlation between the stages of the organization's life cycle and the real earning management, but it is not significant, which denies the existence of a moral relationship, This indicates that the high levels of real earning management. It can occur at any stage of the organization's life cycle with the possibility of inaccurate to be the late stages of the organization's life cycle That is, in the decline stage, it is the most stage in which the organization resorts to the practice of managing real earning.

The research aims to clarify the concept of forensic accounting and the services provided by the forensic accountant, the qualifications and skills that must be characterized by the forensic accountant, in addition to some of the important topics related to forensic accounting that have begun to occupy an important place in developed societies. To achieve the objectives of the research, the descriptive analytical approach was followed for its suitability to the topic. The research hypothesis was tested on a sample of (32) employees of the Financial Supervision Bureau in Lift, and a questionnaire with 19 items was designed as a tool for collecting data. In order to test the research hypotheses: A set of statistical measures were used to analyze the data, and the correlation and structural reliability of the measurement tool is verified through... Using the Cronbach's Alpha test, the reliability coefficient of the tool was calculated using the Cronbach's Alpha correlation coefficient. The research found that the standards and instructions within the Bureau are good and clear, but at the same time, they are not at the high level that greatly helps in reducing cases of corruption, as there is sometimes some overlap in It concerns the standards that determine the responsibility of management or auditor. The Bureau has forensic accountants who have good skills that enable them to detect cases of corruption, and despite the presence of good judicial accounting, it is not at the required level. The researcher recommended the need to intensify the training of workers in the judicial and legal field and judges on judicial accounting, its importance and its areas to reduce fraud and financial corruption and its role in Resolving disputes and financial violations...as well as setting standards to regulate the forensic accounting profession and defining the duties and tasks of the forensic accountant to contribute more effectively to reducing financial and administrative corruption.

This study aims to diagnose the nature of the relationship, influence, and interpretation between the principle of accountability, one of the principles of the ISO 26000 guidance standard, and organizational reputation in the Anbar Municipal Directorate. The descriptive-analytical method was used, and the research community consisted of employees working in the directorate. A purposive sample of 108 individuals was selected using the (Krejcie & Morgan) table, and a questionnaire was used as the primary tool for collecting data related to the research variables. SPSS version 23 was used to analyze the collected data, using various statistical methods, including mean, standard deviation, coefficient of variation, Pearson correlation coefficient, multiple regression analysis, f-test, t-test, coefficient of determination (R2), and beta coefficient(β). The study reached several conclusions, including confirming the validity of the hypotheses proposed in the research methodology. One of the main recommendations is to encourage the Anbar Municipal Directorate to pay more attention to the principle of accountability by agreeing to audit and examine all its activities to prevent negative environmental and economic effects and make this principle a key tool to improve its organizational reputation

The current research aims to diagnose the neture of the reletionship and the impact between the research variables represented by the of social marketing stretegy and customer retention, as well as indiceting the level of awareness of these variables and their sub-dimensions et the headquarters of the Earthlink Communicetions Company as the field of the current research, by working on describing, diagnosing and measuring the research variables, leading to presenting A number of conclusions and recommendetions thet contribute to strengthening these variables in the researched company, based on the importance of variables in various organizetions in general and their importance in the researched organizetion in particular, The researcher adopted the descriptive analytical approach in order to achieve the objectives of the research, and the research community was represented by the managers of the headquarters of the Earthlink Communicetions Company, who numbered (110) managers, and they were chosen as an intentional sample (deliberate) that fits the variables and circumstances of the research, and (96) managers, responded from them, who represent the current research sample. The questionnaire was the main research tool that was adopted in collecting data related to the respondents to the questions of the research variables, as it included (55) items, in addition to field visits thet enhance the process of deta collection, processing and analysis using a number of stetistical tools, through the use of stetistical analysis programs (SPSS V.23), (AMOS V.23) to test the main and subsidiary hypotheses of the research, The field verificetion came in harmony with the objectives of the research, and supported the validity of the hypotheses and the validity of its hypothetical model, which proved the existence of reletionships between the variables of the current research.

Life expectancy, estimate of the average number of additional years that a person of a given age can expect to live. The most common measure of life expectancy is life expectancy at birth. Life expectancy is a hypothetical measure. It assumes that the age-specific death rates for the year in question will apply throughout the lifetime of individuals born in that year. The estimate, in effect, projects the age-specific mortality (death) rates for a given period over the entire lifetime of the population born (or alive) during that time. The measure differs considerably by sex, age, race, and geographic location. Therefore, life expectancy is commonly given for specific categories, rather than for the population in general. The aim of this research is a comparison between the utilization of Markov chains with fuzzy and non-fuzzy data and studied the average life expectancy using the fuzzy Markov chain during the period (2022-2035). In this study, used a sample of average life expectancy in Iraq during 1950–2021. The results show that fuzzy Markov chains give us better results, and the average life expectancy in Iraq using this model in the years (2022-2035) will be between 65 and 66, this is due to the psychological pressures that led to sudden illnesses and deaths.

The problem of foreign loans stems from an excess in aggregate demand resulting from mistakes in domestic and foreign economic policy. The reality of economic life in Iraq has witnessed stumbling in its various aspects, from a decrease in the volume of its domestic savings to high rates of inflation and an increase in unemployment rates, which made it dependent on foreign capital. Represented by foreign loans to meet the requirements of development, so the repayment of these loans (installments + interest) became a burden on its economy. The study came out with many results, the most important of which was the great dependence of the Iraqi economy on foreign loans in the face of any economic, political or security crisis, as well as the failure to exploit these loans in productive projects with a financial return. The study recommended the importance of reducing Iraq's dependence on foreign loans through Diversifying sources of international financing and providing an appropriate environment to support foreign investment and increase local savings in order to advance the reality of sustainable development through the development of these savings.

The research mainly aims to study transformational leadership in its dimensions (ideal influence, inspirational stimulation, intellectual stimulation, individual considerations) and its impact on functional involvement in its dimensions (dedication, activity, involvement, work environment). Functional immersion and the extent of the leadership's awareness and its keenness to cultivate immersion in the hearts of employees to advance the reality of the organization's internal environment. The research was conducted in the Petroleum Products Distribution Company / Middle Euphrates Distribution Authority / Babel Branch. From the company, and the questionnaire was employed as a main tool for collecting data and information in addition to the personal interview of some officials in the company. The research adopted three measures, the first and the third developed by researchers based on the research literature and some previous studies, and the third is ready and all of them were subjected to validity and reliability tests. Several hypotheses were tested by several statistical methods using the ready-made statistical program (SPSS var. 24),. The researchers reached a number of conclusions, the most important of which is that choosing transformational leadership accurately and properly will lead to the success of the organization.

The current research aims to determine the role of marketing creativity in enhancing the quality of services in hotel organizations, which would enhance the position of organizations in the tourism market. The city of Mosul as a field of application, and a sample of (30) members of staff and workers in the hotel was randomly selected, and the questionnaire form was adopted as a tool to obtain the research data that was prepared, and the statistical program (SPSS) was used to enter and analyze the research data and interpret it, and it resulted Statistical tools for a number of results, most of which confirmed the existence of a correlation and a significant impact of marketing creativity in the quality of hotel services, and accordingly the two hypotheses that were established were rejected, and the researchers recommended the need for the researched organization to identify the most important creative activities that can be employed in the field of enhancing the quality of hotel services in The researched hotel organization.

The aim of the research is to highlight the role that investment in human capital plays in achieving economic growth, which is considered as a basic option for developing and developing the capabilities, skills and talents of individuals through spending on the education and health sectors, as well as knowing the extent of the impact of this investment represented by indicators (expenditure on education and spending on health) on the economic growth index represented by the average per capita GDP in Iraq, Through the use of time series to express the nature of the relationship between the variables of the study, and through estimating and analyzing the relationship in the applied side in which the ARDL model was used, it was found that there is a long-term equilibrium relationship between the variables of the study in Iraq, in addition to that the dependent variables have an impact on the independent variable, as well From the applied side, it was found that there was a direct relationship between them during the study period.

The aim of this research is to determine the role of human resource management practices in organizational immunity, an analytical study in the Nineveh Health Department and to measure the impact and correlation of human resources management practices in organizational immunity. A sample of (307) employees in the Nineveh Health Department were selected and statistical methods were used, including the approach The descriptive analysis in data analysis and extracting results using the statistical program (SPSS, Amos) and the research reached the most important results, including the realization of a positive and moral relationship between the practices of human resource management and organizational immunity in the organization in question, and this indicates that the activities and practices in the organization contribute to the presence of immunity that protects the organization Among the internal and external threats, the most important proposals are for the Nineveh Health Department to educate its employees about the importance of organizational immunity in order to improve and unify the narratives in order to confront threats and dangers from wars, diseases and disasters and ways to confront them and reduce their impact on the organization.

In order to achieve the sustainability of the knowledge economy, it is necessary to keep pace with the endless knowledge revolution and its capacities and adapt it to local necessities through innovation and continuity in the field of applied scientific research and the adoption of an effective system of links between academic institutions and commercial organizations. Modern technologies, including green technology, are geared towards living well.
The research reached a fundamental conclusion that the availability of human talents (intellectual capital) that are diverse in knowledge, and focus on updating the skills, capabilities and experiences of human resources by following the trends of creative minds and following their trends, and the availability of a cultural environment that understands the role of the knowledge economy and its implications and the role of innovation, technology and communications in serving and developing society, and therefore it can be recommended to urge the permanence of skill in order to create, use and share knowledge through laboratories of scientific research and technological development. The process of research and innovations forms the basis of the knowledge economy, as the expenditures allocated to research and the working staff have long been subject to an organized and normative collection process The data, which allows for dynamic analyzes and international comparisons, then an indicator that reflects the degree of scientific and cognitive development of the country

Economic intelligence is one of the forms of economic development, as it has been used to raise industrial performance rates to enable the production unit to meet the challenges of external competition by relying on information technology. The importance of the research stems from identifying the variables of economic intelligence in industrial performance in Germany, and identifying its most influential variables.
The research stems from the hypothesis that there are a number of economic intelligence variables that vary in their impact on industrial performance rates in Germany during the research period. The research included an econometric analysis of economic intelligence variables in industrial performance based on data obtained from its sources and using modern standard methods in studying the relationship between economic intelligence and industrial performance, identifying the characteristics of the time series of these variables, then applying the stability test, as well as using some tests for the validity of the model in addition to using some tests for the validity of the proposed standard model, such as the LM Test, the heterogeneity test, and the normality test. The research concluded a set of results The most important of which is that economic institutions pay attention to information systems (economic intelligence), and that these systems be among the priorities of their economic policies, and the constant endeavor to develop the work of information and communication technology in order to support economic intelligence, as strategic information has become an essential resource in the process of economic intelligence and in supporting economic performance in general