ENTERPRENEURSHIP JOURNAL FOR FINANCE AND BUSINESS

Creating the right environment is one of the most important factors for attracting capital and investors. Also, the requirements that attract investment may be related to such as the availability of manpower, natural resources and market needs, and these are present in Iraq. There are requirements that the state must provide through appropriate legislation and laws, which require clarity and simplification, in addition to security and political stability because the capital operates in safe and stable conditions. Investment is of great importance to the Iraqi economy, for its role in the development and transfer of technology and modern technologies to contribute to the development of Iraq, increase and diversify its production base, and bypass the unilateral aspect that depends entirely on the export of crude oil, there are some obstacles that still remain and need to be resolved. Some obstacles to foreign investment in Iraq. The objective of the study is knowing the obstacles of the Iraqi investment environment.

The research aimed to present a differential analysis using the multi-level contribution margin according to German cost accounting, which begins by identifying the decision problem whether it is a decision to continue a production line, enter a new market, or accept a special order. It is an approach used to evaluate the profitability of products or projects, and includes calculating a margin. The contribution is multi-level at different levels of detail, starting with the total contribution margin for the entire company, then dividing it by single product, then the product group, all the way to the contribution margin for the company as a whole. The conceptual structure of German cost accounting consists of four elements: It consists of accounting for cost components, accounting for cost centers, accounting for the productive unit, and multi-level contribution margin accounting, which is a more accurate and detailed approach than the single-level contribution margin used in traditional cost accounting. The research reached a set of conclusions, the most important of which were: The multi-level contribution margin, according to German cost accounting, is an analytical tool suitable for rationalizing a variety of non-routine decisions, as it provides a more detailed view of product costs in a way that helps companies determine which products achieve the greatest degree of profitability. In light of these conclusions, the research proposed a set of the most important recommendations were: It is necessary to adopt a multi-level contribution margin analysis when making production and pricing decisions because of its role in determining the most profitable products to develop and the unprofitable ones to stop. This analysis also helps in determining the best mix of products and provides companies with a more accurate view of the profitability of each product.

The research evaluated the performance of the Iraqi economy for the period 1991-2021, and the extent of the success of the fiscal and monetary policies in achieving the desired goals, by analyzing the developments that occurred in the main macroeconomic variables included in the Kaldor square (economic growth rate, foreign trade balance, inflation rate, Unemployment rate), and an attempt to determine the causes of these developments and the circumstances surrounding them, and then compare them with the optimal goals specified in the Kaldor square to show the extent to which they have been achieved. The research was based on the hypothesis that the macroeconomic performance in Iraq during the aforementioned period is far from the possibility of achieving the combined goals of the Kaldor square, and even if they were partially achieved, they would not be economically meaningful. To complete the research steps, the descriptive analytical method was adopted to study and analyze the developments that occurred in the variables under study. Among the challenges that the researcher faced during the study was the scarcity or inaccuracy of data related to the case study. The researcher reached a number of conclusions, the most prominent of which was proving the validity of the research hypothesis. The most prominent recommendations were the necessity of diversifying the economy and reducing dependence on oil, as well as reconsidering the central bank’s policy to achieve price stability by taking the competitiveness of local products into account.

Depending on articles titled:
1) “Cryptocurrencies Are Becoming Part of the World Financial Market”, published in Feb. 2023, https://doi.org/10.3390/e25020377
2) “Moving Toward a Digital Competency- based Approach in Applied Education: Developing a System Supported by Blockchain to Enhance Competency-Based Credentials”, published in Feb, 2021, https://ijhe.sciedupress.com

The era of the digital has ushered in a complete transformation in how firms interacting and communicate with their consumers, particularly within the realm of marketing. The focal point for 'A Study into Personalization's Part Within Digital Marketing: A Look at Consumer Attitudes and Their Likely Purchases', aims to delve deeper into observations from customers when entirely suited digital marketing is thrown their way.
In this particular study, instruments like Pearson correlation coefficient along with a five-point Likert gauge were employed in order to measure attitudes held by customers which influenced likely purchases. Preserving internal consistency alongside reliability? That was validated unequivocally through our Cronbach's Alpha coefficients that swung between 0.724-0.901 whilst conducting this research endeavor.
Generally speaking, results displayed convincing evidence showing that personalized strategies used in digital marketing have quite the encouraging impact on consumer attitudes as well as purchase intentions. Still though, I feel it important not just to pause here but rather push forward and take up more probing methods so as to fully comprehend what it could mean for trust among these aforementioned consumers.

The current research aims to study “The role of anti-self-compulsiveness in creating the mindset of an entrepreneurial leader In the Civil Status Department in Baqubah” And the possibility of successfully applying these two dimensions in the government sector of the city of Baqubah, represented by the Civil Status Department in Baqubah. The research problem came from the main question it is: "Does self-interest have a significant, statistically significant relationship and impact on the mentality of entrepreneurial leaders in the Civil Status Department in Baqubah?" “The existence of a correlation and influence between the roles of self-confidence in creating the mentality of an entrepreneurial leader in the Civil Status Department in Baqubah. On the basis of the research hypotheses and in order to enrich the research with data and information that puts the research at the level of achieving its objectives, these data and information were obtained from references, sources, and periodicals related to the research concepts, On the analytical side, several statistical methods were collected, including: (arithmetic mean, standard deviation, Pearson correlation coefficient, and linear regression) which analyzes the research concepts and its most important dimensions related to the research topic in a way that enables them to be answered accurately. The research population that represents the potential sample was chosen which the Civil Status Department in Baqubah is. The research sample of (90) respondents was selected, it is a deliberate sample where the questionnaire form was distributed to all sample members, The research results were analyzed based on the statistical program (SPSS), which targeted decision-makers in the Civil Status Department in Baqubah, represented by the Office of the General Director, department directors, and division and unit directors. The results of the research reached a set of conclusions, the most important of which was the awareness of the senior leadership in the Civil Status Department in Baqubah of the anti-self-desires in creating the mentality of the entrepreneurial leader. The results of the field analysis also indicated that there is a significant influence on self-confidence in creating the mentality of the entrepreneurial leader.

The research aims to review the strength of the impact of the knowledge management process on how to develop intellectual capital, and by referring to what has been covered in relevant research and studies. It has been shown that organizations have increased interest in knowledge management to the need for it through their ability to develop and manage work in a way that is compatible with current policy in light of societal changes And increasing development and global communication through several modern concepts, such as globalization, which led to increased competition and reduced opportunities for competitive distinction due to the high change in information and customer requirements, which affected the human intellectual structure of human power. With the increase in technological development and the need for the creative intellectual era has become higher for business organizations and the primary motivation for them to obtain and invest this human energy, and on this basis, the process of knowledge management will be an essential element. To impact intellectual capital, which will enable it to excel, use human energies to a greater extent, obtain investment opportunities, and maintain its market position and image in front of customers. Accordingly, a hypothetical chart was formulated to clarify the effect between both knowledge management and intellectual capital, as the dimensions of the independent variable knowledge management were (knowledge discovery, Possession of knowledge, sharing knowledge)) and intellectual capital as a dependent variable with its dimensions (employee skills, innovation and innovation, employee morale).
The sample contained (120) teachers from a number of private colleges in Baghdad. It was revealed through the research that private colleges need to increase attention to the role of knowledge management and work to modernize the educational system in an innovative and permanently renewed manner. The research recommended identifying areas of weakness in how to apply procedures. knowledge management.

This study presents the impact of digital marketing on customer buying behavior and examines how digital marketing channels, such as social networks, search engines, and emails, influence customers’ purchasing behavior. The main purpose was to investigate the influence of digital marketing on customer's behavior and identify effective platforms for businesses in Soran independence administration to retain customers. The methodology of the study utilizes a quantitative approach through a survey questionnaire to gather data on the impact of digital marketing on customer buying behavior, including variables such as age, gender, income, education level, and online shopping behavior. The data is analyzed using statistical Package for social science (SPSS 26.0) to determine the relationship and effects of these variables on customer behavior. The study collected data from 250 participants who responded to a survey questionnaire distributed online to customers and people of Soran independence administration in several cities, districts, and sub-districts. The sample was appropriate, simple random sampling, and composed of demographic variables, questions about digital marketing, and purchasing behavior. The results of the study show that digital marketing has a significant impact on customer buying behavior, especially among younger and higher-educated people in Soran independence administration; it provides cost-effective and efficient ways for customers to fulfill their needs. However, businesses should be transparent to avoid deceiving customers. Digital marketing has a positive impact on customer satisfaction, but challenges such as timely delivery and over-advertising on social media remain and. Digital marketing has a significant impact on customer buying behavior, influenced by factors like education level, income, and social media usage. Valid factor analysis test supports this conclusion.

The research aims to study the role of actuarial accounting in increasing the quality of accounting information in Iraqi insurance companies, which will lead to improving performance, providing better services to shareholders, and managing profits in an optimal manner. The research was applied in Iraqi insurance companies by testing a sample consisting of (102) accountants working in those companies, to measure the role of actuarial accounting as an independent variable and to increase the quality of accounting information as a dependent variable. The researcher used the questionnaire as a tool to collect data in order to analyze the research variables using the statistical program (spss.v.23). The research reached a set of conclusions, the most important of which are: Actuarial accounting is one of the modern sciences that uses statistical, mathematical, financial, and economic sciences to provide the appropriate climate for investment, maximize the value of the economic unit, and ensure its survival, as it enables these units to increase the quality of their accounting information, which contributes to employing their skills in preparing financial reports, forecasting future risks, and finding regulatory solutions to address those risks or reduce their effects. The most important thing recommended by the research: Scientific and professional bodies such as the Accountants Association and other unions should hold seminars, workshops and introductory conferences on actuarial accounting as a new field of accounting knowledge and its importance in increasing the quality of accounting information.

The research aims to clarify the role that psychological ownership, through its dimensions, plays in deterring the effects of toxic leadership, through its dimensions, in the Ministry of Industry and Minerals. The research started with a basic problem represented by the following question: "Using psychological ownership and its application in deterring the negative effects of toxic leadership." The research used the descriptive-analytical method. The sample was randomly selected from workers in some selected companies affiliated with the Ministry of Industry and Minerals in Baghdad, and the sample size reached 124 individuals. One of the most important results is that there is an effect of the psychological ownership variable, based on the four dimensions, on deterring toxic leadership behaviors in its five dimensions. Psychological ownership, stemming from individuals' feelings of ownership and connection, affects attitudes and behaviors in various contexts, including toxic leadership. The consequences of these behaviors can be harmful to individuals and organizations if left unaddressed.

This study aimed to identify the extent of the availability of soft skills in the performance of faculty members in Saudi universities from their point of view by applying it to faculty members at Imam Muhammad bin Saud Islamic University and Shaqra University, and to rank the soft skills according to the degree of their importance to them and whether there are statistically significant differences when The level of significance (a=0.05) in the degree of availability of soft skills in their performance is due to the variable of years of teaching or college experience.
The study followed the descriptive approach to achieve its objectives, as the researcher used the questionnaire as the main tool for the study, which contained (43) items distributed over six axes: critical thinking skill, problem solving, time management skill, leadership skill, decision-making skill, teamwork skill, and communication skill
The study concluded that soft skills were highly available in the performance of faculty members at Imam and Share Universities, as the highest arithmetic average for a sub-skill reached (4.85), with a rate of (97%), with a very high degree of availability, while the average for the lowest sub-skill reached (3.61), with a rate of (71%). With a high degree of availability.
The skill of communication and communication came in first place in terms of its importance with an arithmetic average of (4.42), with a percentage of (88.2%) and a very high degree of availability. It was followed by the teamwork skill in second place with an arithmetic average of (4.28), with a percentage of (86%) and a degree of availability. Very high, while the time management skill came in third place with an arithmetic average of (4.18), with a percentage of (83.5%) and a high degree of availability, and in fourth place came the leadership skill with an arithmetic average of (4.12), with a percentage of (80.1%) and a high degree of availability. The skill of critical thinking and problem solving came in fifth place with an arithmetical average of (4.04), with a percentage of (80.1%) and a high degree of availability, while the decision-making skill came in last place with an arithmetical average of (4.03), with a percentage of (80%) and a high degree of availability.

The form of estimating, analyzing and interpreting the mechanism and channels of influence that financial flexibility can have with its sub-indices represented by (Liquidity CU, Financial Leverage (FL), towards the value of the company (MVA) for a sample of companies listed on the Iraq Stock Exchange consisting of six companies and for the period (2012-2022).), the main goal that the research sought to achieve. To achieve this, in addition to proving its hypotheses, the research adopted the sum of pooled averages methodology based on the Autoregressive Distributed Lag and Pooled Mean Group (PMG/ARDL) methodology, based on data. The Balanced Longitudinal Panel Data, with a number of views amounting to (66) views, and its experimental results came to confirm that high levels of financial flexibility, whether through an increase in the liquidity index or through a decrease in the financial leverage index, are usually accompanied by positive effects on the company value index on... Long term due to the positive impact that financial flexibility has on the rise in the total market value of securities listed on the financial market, This calls for companies to pay attention to financial flexibility indicators and adopt them as a guide in their work because of their significant and effective role in controlling their sources of financing, protecting them from the risk of default, and supporting their ability to seize available investment opportunities, as well as confronting and overcoming financial crises by increasing the size of their assets compared to their debts and ensuring the availability of... Liquidity below the acceptable level.

Given the important role played by financial inclusion in supporting economic development and reducing poverty, the study analyzed and interpreted the mechanisms of influence through which financial inclusion indicators can influence poverty. The study aimed to frame the theoretical foundations for studying the impact, as well as to build a quantitative model that has the ability to diagnose the nature of that impact, its direction and size, and to explain the mechanism and channels of its transmission, by relying on balanced double data (Balanced Panel Data), which had 40 observations, and through a model. Fixed Effect Model for a sample of developing countries and for the years (2005-2010-2015-2020).
The research seeks to get acquainted with the theoretical frameworks and empirical studies taken from the analysis and interpretation of the mechanism and channels of transmission of the impact that financial inclusion can exert on poverty, as well as the exploration of an objective quantitative model that has the ability to diagnose the nature, direction and size of that impact and to interpret the mechanism and channels of its transmission, based on data Balanced Panel Data through the fixed effect model (FEM) for a sample of developing countries for the years (2005-2010-2015-2020). The estimation results revealed that the indicator variable of the number of commercial bank branches per 100,000 adults (CBBA) had a positive effect, while the indicator of automatic teller machines per 100,000 adults (ATMAD) reflected its negative effect on the poverty index (P).

Women role in achieving sustainable development becomes as a one of most important issues in societies in general and in Iraq as a special case. She has a great role as her partner (man) has especially in achieving economic development; instead of this fact but the path is still not clear and long to say that! Due to the global numbers that shared internationally without serious scientific logic treatment; where statistical numbers refer that Iraq still in level (154 out of 156) around the world; and for economic & educational sectors in specific, unfortunately Iraqi women register around (0.228/1) and (0.8/1) respectively as Global Economic Institute announced in 2021.
In order to understand this fact, there is a benefit to review the real role of Iraqi women in establishing societies’ infrastructure and trying to decrease the gap especially in her role in education, health-care, in addition to employ and invest her innovative ideas into pioneer projects.

The research aims to explore the role of green Creative in green insurance and securing its financing. It also aims to provide green innovation's conceptual framework, highlights its objectives and importance including (the use of renewable energy sources, enhancing resource usage, developing eco-friendly products, reducing waste and pollution, and improving agriculture). Furthermore, the research seeks to define green insurance and its characteristics represented in: providing insurance for green projects, covering environmental risks, motivating companies to improve their green performance by offering insurance discounts, and developing green insurance products.
In order to achieve the desired objectives, National Insurance Company in Iraq, which provides various forms of insurance including agricultural insurance, was conducted in this research. A descriptive-analytical approach was adopted. A survey was distributed randomly to (40) workers of middle and senior management in National Insurance Company. SPSS statistical tests were done such as (mean, standard deviation, Pearson correlation, and simple linear regression).
The research was divided into four sections. The first focused on the general framework and research methodology, the second included the fundamental theoretical concepts of the research variables, section three encompassed the practical aspect of the research and the tested its hypotheses, while the fourth section concluded that there is a relationship between the elements of green innovation, whether collectively or individually, and green insurance in the researched company, and demonstrated that green insurance increases green sectors' investment, preserving green projects and enhancing their performance. Finally, the researcher recommended green innovation in all fields and ways that fit the natural environment to achieve sustainable production and consumption. In addition to that, that researcher, recommended to enhance insurance sector's awareness, particularly in green insurance sector, and get the benefit from advanced countries experiences.

Universities around the world have realized the challenges of digital transformation in light of the rapid technological development that has become an integral part of the educational system for all academic programs due to the many advantages for the parties to the educational process and the expiration of the traditional and well-known methods, techniques and tools, which prompted them to conclude agreements with global companies specialized in technology, software, techniques and tools to prepare their infrastructure for the educational process for all academic programs and from various specializations to build students' knowledge and skills and prepare them for the labor market in light of the digital transformation imposed on all sectors. Digital transformation is no longer an option, but rather a necessity for all institutions seeking to improve their work efficiency and ensure their continuity. The rapid growth of digital technology, the development of smart devices and systems, and the increased ability to process data and artificial intelligence have contributed to revolutionary changes, which requires everyone to deal with the digital society, support it and develop it by investing in human resources and competencies that possess digital skills, capabilities, passion, ambition and dialogue, with a focus on a holistic view of teaching methods and focusing on what is required in the future.