Journal of Business Economics for Applied Research

This research aims to identify the marketing flexibility's capability to enhance the strategic success of organizations, enabling them to achieve effective communication and success. This requires possessing knowledge about the concept of marketing flexibility to encompass all surrounding environmental variables. Marketing flexibility today represents an approach to accommodate changes that connect the organization with its customers, thus leading to sound decision-making.
The chosen research community was 'Asia Cell Telecommunications Company in the city of Mosul.' A random sampling method was employed to select a group of employees as the research sample. The researcher adopted a questionnaire after ensuring its validity and reliability as the primary data collection tool. The data were analyzed using the statistical package for social sciences (SPSS21), utilizing various statistical methods such as mean, weighted mean, simple and multiple correlation coefficients, and simple and multiple regressions.
The research was reinforced with a set of hypotheses, which were tested through various statistical analyses, positively or negatively supporting the main research hypotheses to reach the desired conclusion.
The researcher arrived at several findings, including the organization's deficiency in utilizing the customer collaboration process to generate ideas and suggestions for the development of production and marketing activities.
Consistent with the research findings, the researcher formulated several recommendations, one of which urges the organization to strengthen its use of customer collaboration in generating ideas and suggestions to enhance production and marketing activities.

The current study seeks to identify the nature of cloud computing as one of the most important developments produced by the technical revolution we live through, and its impact on the unified accounting system in the profit-making public sector units in Iraq. When the unified accounting system was designed in 1986 AD, cloud computing had not yet appeared, and many technologies did not exist at that time. Researchers in the accounting field referred to this environment as the "paper and pen" environment. However, rapid technical developments, particularly cloud computing, have had a significant impact on many sciences, including accounting, particularly on the unified accounting system. As such, the researchers conducted an analysis of how cloud computing influences the unified accounting system. They also proposed new accounts which can be utilized by economic units that use the unified accounting system. These accounts were not mentioned in the system's guide and were suggested to take advantage of the system's flexibility. This allowed the economic units included in the application of the system to use cloud computing and deal with it easily, and to adapt the unified accounting system and specifically adapt the evidence that came with it.

The research aims to shed light on the statement of the relationship between the exchange rate and the trade balance, as the exchange rate volatility is a source of risks that have confirmed and implied effects on the volume of international trade, including on the balance of payments. And the values of imports of goods and services in the country, and for that the course of the exchange rate was analyzed and its reflection on the trade balance in Iraq, so I used the automatically distributed linear autoregressive (ARDL) methodology, and therefore I conclude that there is a clear effect of the independent variable (parallel exchange rate) on The dependent variable (the trade balance), which means that there is a equilibrium relationship in the short term, which recommends the research to urge the monetary and financial authorities to apply a more flexible exchange rate system.

The current research seeks to know the impact of the spoken word on enhancing the organization’s reputation. Private hospitals in the city of Mosul face intense competition compared to hospitals in the Kurdistan Region, which attract many patients. The researchers decided to study the idea of the spoken word, which is considered a basic pillar upon which the researched hospital depends (Al-Zahrawi Al-Ahlia). It enjoys a good reputation in the local market by providing its services at a high level of quality. It influences the beneficiaries of its services to be a means of communication and to disseminate information related to its services to the public. The research problem was raised in the form of a question: Does the researched hospital adopt the spoken word as a means of promotion to enhance its reputation? A sample of (82) beneficiaries (sleepers and non-sleepers) was selected. Statistical methods were used, including the descriptive method, in analysing the data and extracting the results using the statistical program.
The research reached a set of conclusions:
• Orientation towards the spoken word has become one of the most prominent means of communication to enhance the reputation of the researched hospital.
• The information obtained by the beneficiaries through the spoken word is reliable because of the good reputation of the hospital in question in the local market.
In light of the conclusions, some suggestions have been put forward that serve the researched hospital:
• The researched hospital is working on developing the spoken word by spreading a culture of awareness among the beneficiaries that whoever receives its services is honest with what he speaks.
• Providing the hospital with well-known scientific medical cadres with a good reputation that carry high confidence in providing services at a high level of quality.

Research aims to clarify the concept of strategic flexibility as an independent variable with its three dimensions (productive flexibility, market flexibility, and competitive flexibility), in promoting decision making as a dependent variable by its dimensions (diagnosing and analyzing the problem, looking for available alternatives, selecting the most suitable alternatives, implementing the decision, and monitoring and evaluating the results), Relationship and influence were then established. In order to achieve the research objectives, the (40) paragraph resolution was designed in the light of which data were collected and analyzed and hypotheses tested using the ready-made statistical program (SPSS), The research sample consisted of (60) managers at the Rafidain Bank, A variety of statistical tools and methods were used to achieve the research objectives, including: Frequencies, percentages, means, standard deviations, correlation coefficient, regression analysis, The most remarkable findings of the research were: Significant correlation between the two variables, and a strong influence between strategic flexibility and decision making.

This study aimed to give an idea of the impact of both the rate of inflation and trade on the gross domestic product in the Jordanian economy for the period (1977-2021) by assuming that there is a long-term relationship between the study variables using the self-distribution distribution model with distributed slowdowns (ARDL), after conducting the stability test according to the Deki Vollar standard, where the test indicated the stability of the gross domestic product in the level And the stability of both inflation and trade after taking the first difference, and the study reached a number of results, perhaps the most important of these results is the existence of a long-term relationship between the variables, and that inflation has a negative impact because it will work to increase production costs and thus decrease the profits of companies and decrease production and then slow the rate of economic growth, while trade affects in a positive way, because it will provide access to foreign markets, and facilitate the transfer of technology And attracting foreign investment, and this helped Jordanian companies to become more competitive and raise the level of efficiency, which pushed the domestic product towards the increase, and the study concluded that the model will reach the balance in estimated by approximately one year

This research seeks to demonstrate the role of spiritual leadership in achieving the strategic vigilance of managers working at the University of Anbar, given the contemporary and great importance of spiritual leadership in making organizations strategically vigilant, and this type of leadership is described as compassionate in dealing with subordinates, as this research deals with To understand the concept and dimensions of spiritual leadership and the problems that our Iraqi organizations suffer from, and to work to strengthen this leadership style in order to ensure the achievement of advanced levels of strategic vigilance, by providing some possible solutions to these problems. The research adopted the descriptive analytical approach, where data were collected, analyzed, and hypotheses tested using several statistical methods using the statistical program (spss). The study reached several results, the most important of which is the existence of a statistically significant relationship between spiritual leadership and strategic vigilance. By the researched university to take advantage of spiritual leadership practices and employ them in achieving strategic vigilance.

The research aims to explain the causal relationship between the prices of a barrel of Iraqi crude oil, the prices of an ounce of gold, and the exchange rate of the US dollar against the Iraqi dinar in the Iraq Stock Exchange. The research is based on the successive economic changes that the world is witnessing at the present time, which are linked to the increase in global demand for gold, the emergence of new crises in the global monetary and financial system, and sudden changes in the prices of a barrel of crude oil in the world.
The research reached a set of conclusions, the most important of which is that there is a statistically significant and strong causal relationship between the price of a barrel of exported oil and the foreign exchange rate of (90%). A set of statistical tests were relied upon, such as (developed Dickey Fuller, Phillips-Peron, and Akaki with a slowing period, and the Johnhansen co-integration test).

The research aimed to present the reality of financial inclusion in Iraq, by analyzing the behavior and direction of its financial indicators according to its dimensions (Access and Usage), for the period (2017-2021), to find out what is the level of financial inclusion in Iraq? What are its most important pillars? Based on the basic premise that it is possible to measure and analyze financial inclusion in Iraq and monitor the direction of development of its indicators, by expressing financial inclusion in Iraq using four sets of indicators, namely: indicators of banking density and banking penetration, and the spread of electronic payment services to express access, while The indicators of the prevalence of mobile payment services, the indicators of electronic cards and the number of bank accounts were used to express the Usage dimension, and after processing and dropping the values of the variables in graphic forms using the Single Exp Smoothing methodology and the Mean Squared Deviation (MSD) measure in the ready-made software Minitab 17., and then Analyzing its general trend, the following was reached:
It became clear that there are two factors that constrain the achievement of the requirements of financial inclusion in Iraq, namely the financial and technological infrastructure, the lack of financial awareness among individuals and the skill of choosing financial products, which caused the lack of a culture of digital dealings among the Iraqi individual, in addition to his lack of confidence in financial transactions in this context. It is tainted by hacking, fraud and fraud. And that we cannot raise the levels of financial inclusion in Iraq, without addressing these two constraints, which are important and interrelated, which requires the adoption of a package of new policies that support raising the levels of financial inclusion in Iraq, by setting plans that ensure the development and expansion of the financial and technological infrastructure, and contributing to the dissemination of Banking awareness and financial education, then, is a prerequisite for achieving ease of access and use of banking services through the formulation of educational programs that provide various financial skills through which appropriate financial services can be selected and appropriate decisions taken.

The study aimed to clarify the role of job loyalty on the effectiveness of internal control, and this was done by setting the following main study hypothesis: There is a role for job loyalty in the effectiveness of internal control. The researcher used the questionnaire method and it was distributed to a sample of auditors and accountants working in Erbil Governorate - Kurdistan Region of Iraq, as (110) questionnaires were analyzed using the (SPSS) program, and one of the most prominent results was the existence of a role and impact of emotional loyalty on the effectiveness of internal control. While there was no role or effect of continuous loyalty on the effectiveness of internal control.

The research sought to show the role of 6R technology in its six dimensions (reduce, reuse, recycle, remanufacture, recovery, redesign) as an input to support sustainable consumption in the General Company for Construction Industries in Baghdad, by examining the main problem (How can 6R technology be supportive of sustainable consumption?), For the purpose of creating a manufacturing environment that has the ability to produce products that are less wasteful of resources and less harmful to the environment and to preserve its resources for future generations, as the research relied in terms of use on the analytical descriptive approach in order to analyze its results. The questionnaire was also relied upon as the main tool for data collection to complete the practical aspect of it, as it was distributed to a sample of workers in the General Company for Construction Industries in Baghdad. The validity of it for statistical analysis reached (87) forms.
After that, the data was analyzed and the research hypotheses were tested using the ready-made and appropriate statistical software tools for the study, including (SPSS V26). Through the results of the research, it was found that there is an orientation of the management of the researched organization towards achieving environmental goals that are an important part of the challenges of achieving competitive advantages for organizations, as well as presenting a set of proposals, including the need to get rid of products that cause pollution and damage to the environment by achieving a balance between the

Objective: The main objective of the research is to verify the extent to which the researched plant gives equal importance to adopting sustainable manufacturing strategies in order to produce environmentally friendly cement.
Research methodology and its tools: The current research used the analytical descriptive approach to describe the research variables and the nature of the relationship between them, and data was collected by means of a questionnaire that was distributed electronically to (60) individuals from the workers and officials in the researched laboratory via digital media during the period of conducting the research and all were retrieved, and the research hypothesis was tested The main one, by using the graded discriminant analysis to classify the research variables according to their importance.
Results: The research reached a set of results, perhaps the most important of which is the divergence of attention paid by the researched laboratory to sustainable manufacturing strategies. The research presented a set of proposals that help the company achieve its goals and objectives in producing cement according to a sustainable environmental perspective.

The research aims to analyze the impact of public spending on economic inflation rates in the Iraqi economy during the period (2005 - 2022) and the use of time series to express the nature of the relationship between the variables of the study by estimating and analyzing the relationship in the applied side in which the ARDL model was used, and the research relied on a basic hypothesis that states The presence of a significant positive effect of the independent variable represented in public spending on the dependent variable represented by economic inflation in the Iraqi economy. For the period (2005-2022). The research concluded that there is a long-term equilibrium relationship that extends from public spending to inflation in Iraq during the research period, in addition to the existence of an inverse relationship between public spending and inflation, as public spending has a weak negative impact on inflation rates in the Iraqi economy for the period (2005-2022), i.e. The increase in public spending works to reduce inflation rates during the research period.

The research aims to focus on the contribution of the operations strategy as an independent variable in the planning of resource needs as a dependent variable in the applied field by presenting the research problem in the ready-made garment factory, which faces an Intense competitive environment; that forces the factory management to follow the systems that provide the ability to survive and continue in the light of competition by adopting production systems, including planning material needs through the operations strategy in achieving its objectives, the following question emerges for us: Does the operations strategy contribute to planning the material needs for the ready-made garments factory? And through the research tool which represented by the questionnaire distributed to the research sample, which included workers in the all administrative levels within the field of research, and the adoption of the five-point Likert scale, all results was tested to explore it significance by using SPSS V.23 statistical program and calculate the correlation and regression for the data obtained with a response rate of 92%, 100 questionnaires was distributed and retrieved 92 valid forms for analysis the verify and validity of the research hypotheses. The results of the research showed that the product design decision has the greatest relevance and influence, which makes this dimension support the organization to provide material order planning in a way that enters the organization's goal and maintains it in its competitive environment.

The quality of assets and capital adequacy are among the important issues that banks are interested in, which increases the banks’ ability to expand banking operations and activities, innovate and provide new services, and then achieve rewarding profit, but they face the credit risks that are generated by granting credit loans and offset by customers’ failure to pay the loan In the event of discontinuing the payment of installments or interest on loans, as the Iraqi banking sector suffered from the phenomenon of bad debts and doubtful debts of banks operating in Iraq, the study came with a set of hypotheses based on the existing problem, while banks try to use the quality of assets in the adequacy of capital from For the safety of the loans granted by the bank, which lead the bank to take appropriate decisions that achieve the best performance, which enhances the position of the banking sector in Iraq and contributes to supporting the confidence of depositors and investors, which achieves the strategic objectives of the bank, so the relationship between asset quality, capital adequacy with Credit risks are of great importance during the spread of the phenomenon of non-payment in the banking sector. The study aims to test the strength of the relationship and the impact of the quality of assets and capital adequacy to reduce the credit risks of Iraqi private banks. To achieve this goal, it relied on the (analytical and measurement) approach, the standard model (Pooled OLS) and using the Eviews-12 program. Through the annual data for the period between 2010-2020, based on "data issued by the Iraq Stock Exchange for a sample of Iraqi private banks by (7) banks, and the most important conclusions reached by the study are the existence of a strong influence relationship between the quality of Assets and capital adequacy with credit risks, due to the increase in the use of asset quality and the application of Basel 3 requirements, contribute to reducing the level of non-performing loans. Increasing capital, which helps reduce risks and achieve the revenues you desire to reach financial sustainability on the one hand and protect depositors on the one hand. The study presented several proposals, including the interest of the bank on the effectiveness of the supervisory role in terms of using the terms of credit policy standards, the agreed collection policy, credit control, and informing the bank that grants credit to the Central Bank of the data related to customers.

No one disagrees that the reports and financial statements issued by companies at the end of the accounting period represent the preoccupation of the parties directly and indirectly related to those companies, as the research seeks to achieve the following objectives: identifying the impact of the relationship between joint auditing and the extent to which it is affected by the quality of auditing and the auditors’ report and trying to implement auditing The participant as a method that can be followed, which will contribute to enhancing the audit quality. And a statement of the relationship between the joint audit and the quality of the auditor's report.
Concern increases with it about the validity and integrity of these data even after auditing them, especially after the great difficulties faced by auditing companies after the collapses and scandals about the complicity of some of the largest auditing companies in the world by manipulating the contents of the financial statements of some companies such as Enron Energy and others, and the resulting mistrust in the profession Auditing, which necessitated the search for other alternatives that would restore lost prestige and confidence in the auditing profession, while emphasizing the importance of the auditor’s independence without being exposed to any pressures or temptations that might affect his integrity and final judgment. Therefore, the idea of joint auditing came about, which is based on the fact that two or more auditing companies audit the financial statements of a specific economic unit.
A sample of auditors' offices in Mosul was selected to show the extent of the impact of joint auditing on the extent to which this report was affected by the quality of the auditors' report through the form of examining personal interviews and distributing them to the research community because of this method of credibility in the results more than other methods, and then data analysis and extraction Results.

The world has witnessed shifts in commercial, economic and international transactions and the movement of capital, as well as changes in the systems of financial transactions, and financial technology, a new vision in the form and mechanisms of providing financial services in various economic fields, which makes it a means of a very important contribution to increasing profits, economic development and benefiting from services Electronic finance in a way that contributes to increasing financial inclusion and developing the payments sector. The learning meant to classify the opinions of outdated financial and banking institutions regarding the emergence of competing companies that rely on financial and banking technology, especially as they carry with them a new world of new and advanced ideas, mechanisms and means. Based on its hypothesis, the research proceeds from the hypothesis that: The financial technology has a positive and essential role in the transformation of Iraq from the monetary economy to the non-monetary economy after 2004, and that the adoption of sound policies for the non-monetary economy will lead to positive effects on the macroeconomic variables, and the research concluded that the growth of financial technology in Iraq will accelerate the full The incubating environment for emerging companies and its indirect positive impact on a group of sectors in light of the reduction of costs and the speed in completing transactions, commercial, banking and transfers will make it necessary for growth and economic development in the future. As the research recommended the Central Bank of Iraq and everyone related to financial transfers, trade and economy, education and work to spread the culture of financial technology and electronic banking because it is the industry of the present and the future.

The research aims to analyze the relationship and the impact between the sectoral specialization of the auditor and the competition strategies represented by the discrimination strategy and the least cost strategy in the external audit work environment for the auditors in the city of Erbil. On a random sample among the community of auditors in the city of Erbil, who numbered (48) individuals, then the results were analyzed by both the statistical program (SPSS) and the EasyFit statistical program. A number of conclusions were reached, the most prominent of which was the presence of (relationship) and (effect) of the sectoral specialization of the auditor on both the discrimination strategy and the least cost strategy, which leads to the recommendation of the need to move towards the application of sectoral specialization in auditing financial statements and facilitate all requirements that help distribute auditors on the basis of the sectors to which they belong, for their effective role in enhancing confidence in the published financial statements on the one hand, and the possibility of companies and audit offices continuing to operate and remain in the competitive market on the other.

The study aims to investigate the role of Total Quality Management (TQM) practices, represented by the following dimensions: customer focus, top management support, employee involvement, education and training, and continuous improvement, in enhancing the reputation of the organization (OR) according to the dimensions of innovation, social responsibility, and service quality in Al-Hadbah University College. It also aims to identify the level of awareness and responsiveness of the sample in the college towards the study variables and dimensions, in order to propose suggestions that contribute to improving and adopting these practices for these variables.
Based on the importance of these variables for both the college and the community, the main problem of the study was formulated as the following question: "What is the role of TQM practices in enhancing the reputation of the researched organization?" The study was conducted in Al-Hadbah University College, and a random sample of 72 faculty members was selected to investigate their opinions regarding the variables under study in the college. The study adopted a descriptive-analytical approach, using a questionnaire as a data collection tool. The collected data and information were analyzed using statistical programming (SPSS-V:25). The study revealed several findings, including the presence of a statistically significant positive correlation, at both the overall and partial levels, between TQM practices and enhancing the organization's reputation. It also found a positive and significant overall and partial impact of TQM practices on enhancing the organization's reputation. The study proposed the following recommendations: the necessity of increasing the focus on TQM practices by the college management due to their clear contribution to improving its processes and activities, thus enhancing its reputation and image among other competing colleges.

The increasing recognition of the importance and role of human resources in achieving a sustainable competitive advantage for the organizations in which they work has increased the emphasis of those organizations on the interest in positive human, social and psychological capital in both theory, research and practice, so the current research aimed to clarify the role of self-management As an independent variable represented by (self-monitoring, setting goals, self-evaluation, self-enhancement, self-education, strategy instructions) in building the positive psychological capital of working individuals as an approved variable represented by (efficacy, optimism, hope, flexibility), and to achieve Research objectives A hypothetical model was formulated that shows the relationships between the research variables and its dimensions, and the analytical descriptive approach was adopted for both sides of the theoretical and applied research. A random, intentional sample of (230) individuals was chosen and the data analyzed by adopting a number of statistical methods and the program (SPSS V26) and the (AMOS V26) package in order to test the hypotheses and ensure their validity, and based on the results of testing the relationships that were identified in the hypothetical research model, the research reached A number of conclusions, the most important of which is that self-management with its dimensions positively affects building the positive psychological capital of working individuals.

The research focuses on diagnosing the reality of authentic leadership at the University of Mosul, and the research aims to identify the most important and most consistent and influential dimensions of the administrative leaders at the University of Mosul. The most important of which is whether the administrative leaders have a clear concept of authentic leadership, and to achieve the goal of the research, a questionnaire was distributed to a sample of (300) respondents from the University of Mosul. The research came out with a number of results, the most important of which are: The responses of the respondents confirmed that the administrative and academic leaders at the University of Mosul have self-awareness. Positively and listen to reactions to his decisions and attitudes at work with the aim of improving communication with others.

The barley crop is one of the important crops in Iraq and ranks second after wheat in terms of importance. The study aimed to calculate the optimal size of the barley crop, the optimal area size and the volume of production with the most profits by estimating the function of the total costs of the crop in the long term for the season 2020-2021 by selecting a random sample of barley farmers in Anbar Governorate, from which data and information were collected through personal interviews. By designing a questionnaire form prepared for this purpose that included 149 farmers. The results indicated that the variable costs constituted (60.1%) of the total costs, while the fixed costs accounted for about (39.9%), and the optimum volume of profits for the barley crop was (30.86) tons, and the optimal volume of barley production was about (12.92) tons. Which the farmer can exploit to achieve the optimum size (24.68) dunams. The study recommended the need for the state to encourage and support farmers, especially with the production requirements of fertilizers, pesticides and seeds at

This study aimed to identify the impact of the application ‏of governance mechanisms on the quality of profits and its reflection on‏ ‏the performance evaluation at the economic units listed on the Iraqi Stock‏ ‏Exchange. (Case study Banking Sector), and there are (11) banks.‏
The most important conclusions were:
1. There is a difference in the concept of corporate governance, each looks at it from his point of view, and there is agreement that corporate governance increases the efficiency of the economic unit and supports its ability to face crises.
2. The application of governance mechanisms positively affects the quality of profits in the financial statements.
The most important recommendations were:
1. Consideration should be given when applying corporate governance mechanisms to the impact of environmental changes that are witnessing rapid and continuous changes in all economic, political and social aspects.
2. Sound mechanisms of corporate governance should be followed in order to create the necessary needs against corruption and mismanagement.

The research aims to identify the availability of dimensions of organizational readiness represented in the structural component (support for senior management, clarity of vision, organizational flexibility) and the psychological component represented in (the cognitive dimension, the emotional dimension, the behavioral dimension). The research was tested at the University of Mosul and the research was applied to a non-random sample (intended) by (352) teachers and teachers with various scientific titles (professor, assistant professor, teacher, assistant teacher). The research used the questionnaire as the main tool for collecting data and information, as well as personal interviews. It sought to test a number of hypotheses, answer questions related to the study problem, and reach the set goals. and Pearson Laboratories) using SPSS V26 programs to test and validate the study hypotheses. The research reached a set of conclusions, including the dependence of the University of Mosul administration on the dimensions of organizational readiness, and these results were identical with the hypotheses in this aspect. Based on the results of the research, a set of recommendations were developed, the most important of which is the need for the university administration to pay attention to the concept of organizational readiness and to strengthen its adoption of the dimensions of the organizational readiness component. Of its importance in achieving general goals through its ability to keep pace with environmental changes.

The current research aims through the two variables (proactive orientation, market share) to explain the role of the first variable in promoting the second variable. On the descriptive analytical approach, as a set of main hypotheses were formulated for the purpose of verifying the questions raised in the study problem, and the statistical program (SPSS) was used for the data obtained through the questionnaire form that was distributed to a sample of workers, and the research reached a set of conclusions. The most important of which is the appearance of the results of the description and diagnosis of the proactive orientation variable, the positive opinions of the individuals whose opinions are expressed about a variable through the high rates of agreement and response, and the high importance that this variable enjoys in the researched organization for applying modern concepts in administrative sciences in its work, and based on the conclusions reached by the research. Proposals consistent with these conclusions, the most important of which is the need for the organization's management to participate with employees to reach new ideas, which makes them achieve superiority and competition over other organizations, as well as the need to work on the principle of an open door towards employees for the purpose of reaching ideas and proposals quickly to senior management.