Journal of Business Economics for Applied Research

The current research aims to clarify the meaning of outsourcing by focusing on some of its activities and showing its impact on improving the quality of service provided by telecommunications companies, as well as understanding the relationship between outsourcing and telecommunications companies, in addition to identifying the impact of outsourcing activities on the quality of service provided in Asia cell from In order to provide conclusions and suggestions that can help decision makers in managing the company, the researchers used the descriptive approach by reviewing the relevant literature in addition to the analytical approach by analyzing the opinions of a sample of employees in Asia cell Telecom. The researchers reached a number of conclusions, the most important of which are The positive relationship between service quality and customer satisfaction can be reflected in the form of purchase intentions, as higher levels of service quality will lead to increased customer satisfaction and consequently repeat purchases from the same company, in addition to achieving a significant effect of outsourcing activities combined in the quality of service combined. In the company under study, this indicates the possibility of the impact of outsourcing activities combined on the quality of service combined in the organization.

The study aims to identify the role that inclusive leadership behaviors play in enhancing organizational solidity, and the study problem focused on determining the intellectual and philosophical premises for this perspective at the level of higher education institutions in the Iraqi environment that possess academic leaders with high academic qualifications, as two Iraqi universities were selected: (The University of Anbar, the University of Fallujah) are a field for study. The total study community size reached (201) academic leaders and in a comprehensive inventory method for the community. A questionnaire was distributed to them. In both universities, and for the purpose of achieving the objectives and hypotheses of the study, a hypothesis was formulated through which the nature of the logical relations was determined showing the variables of the study and its dimensions. The researcher used the descriptive analytical method in order to reach the results. Means of descriptive statistics and the statistical analysis program (AmosV.25), (SPSSV.25) was used, and the study came out with a The most important conclusions were: The inclusive leadership behaviors in Iraqi universities, the study sample, is related to strengthening and enhancing organizational rigidity.

The study aimed to demonstrate the impact of strategic leadership practices on the flow and flow of resources for a group of security leaders in the Salah al-Din Police Directorate and the facilities. To achieve the goal of the study, the researcher provided a methodological framework for the study and a comprehensive theoretical framework based on the latest sources that dealt with variables, and a field framework for analyzing and testing the study’s hypotheses, by relying on the questionnaire as a basic tool for collecting data from the researched field, and adopting the descriptive analytical approach through which the researcher tries Description of the phenomenon under study, for this the researcher adopted a comprehensive inventory method in determining the size of the sample. Results of the study the researcher distributed (85) forms, retrieved (79) valid for analysis, and the researcher used the statistical package (SPSS) program to describe and diagnose the study variables and test its hypotheses. The study reached a set of conclusions, the most important of which were: The results of the current study showed the existence of a significant correlation between the variable of strategic leadership practices with its dimensions and the variable flow and flow of resources. To voluntarily make daily decisions that enhance the directorate's long-term viability while at the same time maintaining its short-term financial capacity in the context of changes in the environment. The research presented a set of proposals, the most important of which was that the leaders in the Salah al-Din Police Directorate and the facilities should work on the participation of all employees in developing the strategic vision, and that the leaders should expect the timing of changes to be made in the directorate's strategic path.

The current research aims to test the role of enlightened leadership in achieving organizational excellence, and the (analytical descriptive) approach was used, which is one of the most important and common scientific research methods, in order to diagnose and study reality more accurately, and (Questionnaire) was adopted as a main tool for data collection And information about the research problem, and it was targeted (individuals working) in the Oil Products Distribution Company - Saladin Branch in a random sample method by distributing (295) questionnaires to individuals working in the company, and many statistical tools and methods were used to achieve the objectives of the research, including inflation coefficient Variance Inflation Factor, multiple regression analysis, frequencies and percentages, arithmetic means and standard deviations, which were used by statistical programs (SPSS V.21; Amos V.21), and the most important results reached The research is that the administrative leaders in the company are keen to practice the dimensions of enlightened leadership by enhancing their capabilities to form a mature culture of intelligence, empathy, and opportunities that encourage working individuals to achieve personal growth and development, in addition to achieving the larger goal of the researched company in achieving prosperity and organizational excellence.

The research aims to define the concept of the (ABC) system and its role in improving the profitability of the company in question. The system provides accurate information that helps the company in making rational strategic decisions. The researchers relied on measuring profitability using the rate of return on assets, and the research concluded that the (ABC) system achieves a distinguished level of accuracy in calculating cost data by analyzing activities within the company and tracking what is related to in addition, the (ABC) system allows a vision of the company’s strategy by identifying its capabilities, weaknesses and opportunities for improvement, as well as eliminating damage and loss by providing information that helps rationalize decisions related to the exclusion of non-value-adding activities. As well as helping companies to better control their costs to maintain their competitive position and improve their profitability, the research recommended the need to plan the process of implementing the (ABC) system in companies through the use of experts and consultants. Qualified buyers and specialists in the application of this field, and raising companies’ awareness of the need to give all employees training courses to enhance their ability and awareness of the importance of the (ABC) system and its role in maximizing profitability and reducing costs through the use of experts and knowledge in this field.

The current research aims to identify the role of strategic management steps in improving organizational performance from the point of view of some managers working in the Iraqi Ministry of Education, and the research problem is represented by the main question: Do strategic management steps have a role in improving organizational performance? Which called the researcher to go to the Iraqi Ministry of Education as a field for research, and a sample of (69) respondents was selected from the managers, by adopting the descriptive analytical approach, and using the questionnaire as a tool for data collection, and processing it through the statistical program (SPSS.V-25), and it was reached A set of results, the most important of which: the existence of a direct and moral relationship and a positive and moral effect between the steps of strategic management and improving organizational performance, and the existence of a direct and moral relationship and a positive and moral impact between strategic management with its seven steps and improving organizational performance. The strategy by identifying its steps and emphasizing its application in their educational and educational organizations because of its importance in reaching the future goals that they wish to achieve.

In our current study, we addressed two variables of high importance in light of the current conditions experienced by most countries of the world, namely innovation and environmental pollution as tools that can affect human health and safety, the environment and sustainable development. This motivated the researcher to study and analyze it to determine the impact of innovation on environmental pollution by adopting an analytical study approach for a number of developed and developing countries for the practical side of the study. The problem of the study was represented by a question that included the following: (Does innovation affect environmental pollution in the research sample countries?). The study reached a number of conclusions, the most important of which is that most of the innovations are directed towards achieving efficiency and development in production at the expense of environmental pollution, because it has a positive relationship, that is, it has a significant direct. The study also presented many proposals, the most important of which is the need to follow the example of the developed and developing countries surveyed to take into account innovations and adopt mechanisms to reduce environmental pollution and take into account the damage to human health in addition to environmental damage.

This current research aims to know the reflection of e-marketing and determine how it contributes to increasing the competitive advantage. Statistical software (SPSS. Ver-25), was used to analyze the data collected using the questionnaire tool. Within the research community, which is represented by the employees working in the Baghdad Company for Invasive Addictions-Mosul Marketing Center, by taking a simple random sample of (45) working employees, 45 forms were distributed and 38 valid forms were retrieved for analysis, in light of the most important conclusions that the research concluded that there are A strong correlation between e-marketing and competitive advantage There is a positive significant correlation between marketing dissemination and application and competitive advantage, and the research concluded to present a number of proposals in this field.

The current study soughtTo explain the role of pioneering leadershipAs an independent variable represented by (the strategic visionHCreativity, initiative and investment opportunities (in enhancing the flexibility of human resources as an approved variable represented by (flexibility of skill, flexibility of human resource practices and flexibility of behavior),And he has The descriptive analytical method was adopted,In order to present the theoretical aspect of the study, and to analyze and interpret the obtained data, the questionnaire form wasn A main tool for collecting data from the universities surveyed,Which is represented by (Nowroz and Cihan Private Universities)in the city of Dohuk, A purposive random sample was selected,And by (60) individuals from the administrative leaders in the surveyed universities, the questionnaire form was distributed to them, as all the questionnaires were answered,The data was analyzed by adopting a set of statistical methods,of program(SPSS),In order to test hypotheses,and verify its validity,Based on the results of the description and diagnosis of the study variables,And keep it away,Based on the results of testing the relationships that were identified, the study reached a set of conclusions, the most important of which are:Entrepreneurial leadership is able to bring about change and creativity to obtain and maintain competitive advantages,And owns the ability In carrying out more risk-based business projects and taking responsibility for any failures that occur, learning from them and using them as motivation to achieve other successes and achieve strategic achievements.

The research aims to determine the availability of the dimensions of ethical leadership represented by (personal qualities, administrative qualities,human relations, teamwork) among the leaders of the General Directorate of Education in Nineveh Governorate, and the descriptive analytical approach was adopted in processing the collected data through a questionnaire distributed to a sample consisting of (70) respondents representing the senior and middle management leaders in the organization in question, and several statistical methods were used in analyzing these data according to the ready-made software (SPSS), Emphasizes the need to work on adopting these dimensions and enhancing their ownership by the research organization in order to achieve its goals.

The research aimed to evaluate the role of accounting disclosure of expected credit losses in light of the standard (30 AAOIFI) to reduce credit risks in Iraqi Islamic banks listed on the Iraq Stock Exchange according to the Islamic accounting standard issued by the Accounting and Auditing Organization for Islamic Financial Institutions. This is after the Iraqi Islamic banks were obligated to apply (AAOIFI) standards according to the issuance of Islamic Banking Law No. (43) for the year 2015, and the research sample consisted of (16) Islamic banks, and to achieve the objectives of the research, the standard requirements amounting to (69) were prepared, divided into (9) Dimensions The most notable results were reached, The financial disclosure of bank credit risks and the allocation of this credit in the financial statements of the banks in the research sample is severely shortcoming, as this disclosure was brief and vague in a way that does not meet the requirements of Islamic and international accounting standards and does not meet the needs of users of the financial statements of banks, and the lack of clarification of the foundations upon which the banks relied. The research sample in the composition of the provision for credit, which is an important requirement that must be met in order to provide a clearer vision about the safety of these provisions.
In light of the conclusions, many recommendations were proposed, the most important of which is that the Central Bank and the management of the Iraq Stock Exchange establish controls and procedures that ensure the commitment of all Islamic banks to apply the Islamic Accounting Standard (30 AAOIFI), and exchange experiences between banks in the field of reducing credit risks at the local and international levels. And look at the international and Arab experiences that preceded Iraq in Islamic banking to benefit from and employ them in a way that serves Iraqi Islamic banks.

The current study aimed to reveal the diagnosis of green practices for human resources management at the Northern Technical University and its formations in Nineveh Governorate. The study dealt with green practices for human resources management represented by (green employment, green training and development, green performance evaluation and green incentives and rewards). In an attempt to address a research problem that is “Is the research organization applying green practices for human resource management in terms of its aforementioned dimensions?” The current study adopted a questionnaire form as a method for collecting data and information that was distributed to a sample of (115) respondents from the senior and middle management leaders in the organization in question. Data analysis based on descriptive and analytical statistical methods within the statistical program (SPSS,Ver.24) The study reached several conclusions that confirmed that the leaders of the organization in question possess a clear vision and understanding of green practices for human resource management green performance appraisal and green incentives and rewards).

Proceeding from the great importance of the ownership structure in enhancing the financial performance of banks, and as it reflects on the extent of the strength and possibility of the continuity of the banks' work and their success, which contributes to maximizing the wealth of shareholders, the study sought to measure and analyze the impact of the foreign ownership structure on the profitability of foreign commercial banks operating in Iraq, as well as Identifying and diagnosing the factors influencing the profitability index for a sample of (8) foreign banks, for the period (2010-2020) as one of the most serious and objective formulas to reach the performance of the banking sector to a level of growth and profitability capable of supporting and maximizing shareholder wealth.Dual regression models (Panel Data) were used, represented by the pooled regression model (PRM), the fixed effect model (FEM), and the random effect model (REM). The study found:
The diversity of the factors affecting the financial performance in terms of their inclusion of variables (foreign ownership, size, age, income, and employment) that vary in determining the bank's profitability levels according to its ownership structure.

The research aims to demonstrate and determine the role of modern technologies in the oil industry in the environment and the extent of their contribution to environmental pollution, based on the hypothesis that these technologies have a negative role in the environment, in addition to that there are many forms of depleted and renewable energies that have their potential effects in reducing the volume of demand for oil despite Some of them have a significant negative impact on the environment.
The research adopted the comparative analytical approach to achieve its goal and prove its hypothesis, and through that it reached a set of results, the most important of which is that environmental policies and technical progress as well as population growth will affect in the long term a change in demand patterns for energy in general and for crude oil and its derivatives in particular, and the trend will be towards alternative energy sources Renewable and sustainable, some of which are still used not up to the required level. The research suggests eliminating concerns about the contribution of oil to the total primary energy sources, as well as emphasizing the interest in the role of gas in continuing to replace crude oil.

The current research aims to identify the impact of organizational flexibility in enhancing the dimensions of the smart organization by applying to a sample of Tikrit University teachers, and in order to achieve this goal, organizational flexibility was relied on as an independent variable for the current research, and on the dimensions of the smart organization represented by (adaptation, sustainability, understanding the environment, resilience) based on the model (Schwaninger, 2001:137-158) as an approved variable, and Tikrit University was chosen as a field to test research hypotheses through a questionnaire form prepared for this purpose, as the research sample included (253) teachers At the researched university (University of Tikrit). Statistical methods were used, including the descriptive approach in analyzing data and extracting results using the statistical program SPSS V26, The research reached a set of conclusions, the most important of which is that there is a statistically significant significant effect between the independent variable organizational flexibility and the dependent variable dimensions of the smart organization, and the research also made several recommendations, the most important of which are: Work to strengthen the smart organization by adopting organizational flexibility in its activities because this method gives it the strength to face the fluctuations and environmental developments that occur.

Financial stability of the banking sector is an important topic that has attracted the interest of researchers. The research aims to predict Iraq's financial stability indicators up to a year. (2025), through the application of different time chain prediction models and the differentiation between these models, the results showed that the Bruan ASYCUDA model is the best prediction model for both indicators (Capital adequacy ratio, rate of return on assets, ratio of total cash credit to total deposits) s Capital Adequacy Index (CPI) has increased, This increase indicates an increase in banks' resilience to risk The projected value of the rate of return on assets in banks operating in Iraq has risen and indicates that banks aim to use their assets towards investments that generate substantial financial returns and thus result in higher profitability that makes the financial and banking sector more stable, The banking sector also enjoys a large proportion of bank liquidity, although it affects the profitability of the banking sector, but enables it to overcome any liquidity risks it may have. And asset quality indicators show that the risk of non-performing loans has reached ratios that call for the need to review and develop the macro-prudential policy tools of the Central Bank of Iraq on banks operating in Iraq.it affects the profitability of the banking sector, but enables it to overcome any liquidity risks it may have. And asset quality indicators show that the risk of non-performing loans has reached ratios that call for the need to review and develop the macro-prudential policy tools of the Central Bank of Iraq on banks operating in Iraq.

The research sought to determine the role of entrepreneurial leadership in achieving strategic supremacy, and to achieve this, the dimensions of entrepreneurial leadership (proactivity, creativity, strategic vision, take risks) were relied on, and the dimensions of strategic supremacy (the ability to control others, the scope of influence, competitive formation, competitive pressure) Asiacell mobile communications Company was selected as a field for research by distributing a questionnaire to a sample of (150) administrative leader, From which (96) questionnaires were retrieved valid for analysis using analytical methods to indicate the relationships of correlation and influence between the variables of the study. That achieves them superiority and an indication of the competitive strength of the researched organization.

The research aims to demonstrate the role of crowdfunding based on lending in enhancing the financial inclusion of small, medium and micro enterprises (MSME) in Indonesia and to develop a general framework that includes the basic steps to support policy makers, especially in a country such as Iraq, in formulating and implementing strategies to enhance the financial inclusion of (MSME) based on Based on the lessons learned from international experiences, the goal of the research was reached by relying on the analytical approach to find out the nature of crowdfunding based on lending, and its role in enhancing the financial inclusion of the MSME through two indicators: the percentage of crowdfunding contribution to MSME financing and the crowdfunding contribution to MSME financing. Inclusion of the excluded, using the SPSS statistical method to analyze a sample of crowdfunding platforms based on lending in Indonesia.The research concluded that crowdfunding by lending can play an important role in the process of financial inclusion, especially in the case of an enabling and safe environment. Crowdfunding can also benefit Excluded and financially disadvantaged people from improving access to finance.The research also recommended benefiting from the experience of Indonesia and the possibility of its application in the world. Raise and enact the legislative, regulatory and supervisory framework that governs this new type of financing.

The aim of research to determine the impact one of the continuous improvement models (PDCA) in reducing the supply chain risks in the General Company for the Pharmaceutical Industry and Medical Appliances in Samarra, Proceeding from the philosophy of continuous improvement, which is represented by bringing about change and development for the better and continuously in a way that makes it a permanent work approach, as the research problem included answering the main question, which is as follows: Does the (PDCA) model have the necessary effect in reducing supply chain risks?. The aim of the research to identify the extent to (PDCA) model contribution to reducing supply chain risks, and to present Suggestions that would help the company in applying these concepts.The research adopted the questionnaire as a main tool for data collection. The research sample included the Top management of the company the directors of its labs, with (25) responding individuals. The data was analyzed using the (SPSS V.26) program to test the research hypotheses emanating from its model, and the research reached a number of Conclusions Perhaps the most notable of which is the presence of a significant effect of the Deming cycle in reducing supply chain risks. Based on these conclusions, a set of proposals were presented that would serve the researched polytheism, Based on these conclusions, a set of proposals were presented that guide the researched company, the most prominent of which is “the management of the company under study must unify the activities and processes related to risks in a department or department (Risk Management Department) that is responsible for managing the risks that the company is exposed to in order to find solutions and processes for them.

The countries of the Middle East region witnessed profound economic and political transformations, as a result of the repercussions of the radical transformations in the (former) socialist camp, which were reflected in this vital region of the world, which contains about 70% of the world's oil reserves and produces about 30% of the world's oil production. Crude oil. Some events were bloody, such as the occupation of Iraq and the destruction of the infrastructure of its economy, and some had internal wars such as Yemen and Syria.
On this basis, this research deals with the study of the economic angle of the countries of this region and with reference to the political and military events and their economic effects, and then deals with its external sector after clarifying the structures of local production, to find out the answer to the research hypothesis that all the various events that occurred did not reflect positively on the economic conditions For their societies, except for the system of the Arab Gulf states, due to their family ties and the similarity of their political systems.

The current research aims to identify the extent to which skillful leadership behaviors contribute through two types of behaviors, which are (open leadership behaviors and closed leadership behaviors) in reducing strategic drift with its dimensions, which are (absence of strategic planning, resistance to change, limited focus on the external environment and deterioration of performance), in order to know Does skillful leadership have the power to reduce strategic drift? Assuming that skillful driving significantly influences strategic drift handling. The research adopted the descriptive analytical approach. As for the field side, the research community was represented by workers in a number of faculties of the University of Mosul. The research sample consisted of (203) randomly selected teachers and employees of faculties (management and economics, archaeology, environmental sciences and technologies, oil and mining engineering, Political Science).
The research adopted the questionnaire as a main tool to obtain the required data, and a set of statistical methods were adopted to analyze the data and test hypotheses. The research reached a set of conclusions, the most important of which is skillful leadership behaviors (open and closed) that have a relationship of influence in the dimension of limiting the absence of strategic planning. It is assumed to develop strategic plans compatible with the gifts and aspirations of the organization.

The current research aims to identify the role of strategic prowess in strengthening the management of high commitment and the practice of the Iraqi media network of strategic ingenuity, and management of high commitment, and given the scarcity of studies that attempted to identify and know the nature of the relationships between the three research variables in their direct and indirect form in the Iraqi environment, add to this the researcher's attempt Study and address a real and realistic problem that directly affects the Iraqi media network.
The research adopted the intentional stratified sampling method for a community of network managers (250) individuals. The researcher used the Thompson equation and Mascheran’s table for small samples. The size of the research sample was (160). %), And for this purpose, statistical tools and methods were used in analyzing the practical side of the search (arithmetic mean, standard deviation, Pearson correlation coefficient, simple and multiple regression method, path analysis, Sobel test), and they were analyzed by the statistical program (SPSS V.26 & AMOS V 26), in addition to the descriptive and analytical approach through polling opinions and interviews, and it was the main tool in collecting data (the questionnaire). The theoretical side in an attempt to bridge the knowledge gap in explaining the variables.

The aim of the research is to identify the possibility of using the resource consumption accounting system in identifying variances in industrial companies, the research dealt with the theoretical framework for accounting for resource consumption and cost variances, and to identify the role of resource consumption accounting in providing appropriate information in order to help the company identify variances, In order to achieve the objective of the research, the General Company for the manufacture of medicines and medical supplies in Samarra was chosen as a place for the research, as the application of resource consumption accounting was tested on the data of the company under research according to a case study. The research concluded that the resource consumption accounting system is one of the important systems for cost management as a result of its ability to provide appropriate information to accurately determine variances, as the indirect industrial costs in the traditional system applied in the company were (334,271,078), this value decreased to (239,904,539) after applying the system Resource consumption accounting.

The current research aims to identify the role of proactivity in achieving strategic success in the Iraqi telecommunications companies, represented by (Asiacell, Zain Iraq, Korek) as a field of study, As well as a statement of the response level of the surveyed sample to the two variables and the degree of arranging its dimensions according to its importance and priorities.
In order to achieve the goal of the study and to answer the questions referred to in its problem, which emerged from a main question that is: (What is the role of proactivity in achieving strategic success in the companies under study?) The study adopted the (descriptive-analytical) approach, which describes the studied phenomenon and then analyzed it and revealed the relationship between the different dimensions, The questionnaire was used as a main tool for the study in collecting data, and The two researchers distributed (184) questionnaires to the members of the researched sample, and the recovered ones were (142), and (138) were valid for statistical analysis, And all the valid questionnaires were (%75.00), and then the data was analyzed using the statistical program (SPSS, V.23) to extract the statistical methods.
The study reached a set of conclusions, the most important of which are: The results of the descriptive analysis of the study showed the existence of a correlation and a statistically significant effect between the two variables(proactivity and strategic success) And between each of its dimensions, which is a very strong positive relationship and influence, The study explains that result that whenever the management of Iraqi telecommunications companies is interested in practicing the proactivity which is the ability to sense opportunities and seize them continuously before their competitors it will lead to achieving strategic success, he study also made several recommendations in the light of the most prominent conclusions: The study recommends that the management of Iraqi telecommunications companies pay attention to identifying the future needs of the telecommunications market by persevering with the experiences of international companies in the same sector and benefiting from their experiences.

This study aimed to identify the impactful role played by the dimensions of agile leadership represented by: (speed, flexibility, efficiency, cooperation, and technology followed) in the stages of IT project management (IT: Information Technology) represented by: (initiation, planning, implementation, monitoring and follow-up, termination (closure)) phase, and the research problem lies in the reluctance that some of the IT projects launched by the researched company suffer in the aspects of achieving the full goals and what they were designed for. A sample of (388) employees working in projects was selected. IT, and statistical methods were used, including the descriptive approach, in analyzing the data and extracting the results using the SPSS V26 statistical program. The research reached a set of conclusions, the most important of which is the presence of a positive moral effect of agile leadership in the stages of managing information technology projects in the company in question. To conclude the study with a number of recommendations, the most important of which is to work to establish the great importance of agile leadership in the hearts of the administrative leaders in the company in question because of its large and prominent role in every stage of the management of information technology projects, and this can be done by benefiting from the aspects of feedback and the valuable information it carries that emerges The importance of agile leadership in the phases of managing IT projects.