AL Ghary Journal of Economic and Administrative Sciences

Logistics is the main focus of foreign trade. It has an important role in the economies of all countries. Improving the performance of logistics contributes to improving commercial activity, whether in terms of exports or imports, and achieving a competitive advantage for countries. It has become an influential element in foreign trade that contributes to its continuous development and expansion.
The research aims to demonstrate the impact and degree of response between logistics performance and foreign trade for a sample of countries for the year 2022/2023, by using logistics performance indicators represented by (the overall logistics performance index, customs clearance, infrastructure, ease of arranging shipments, efficiency and quality of logistics services, timing, tracking and tracing the progress of shipments), and knowing the extent of its impact on foreign trade as a whole, exports and imports. The results of the standard estimation resulted in the following:
1 - The impact of logistics performance indicators for each of the following (total logistics performance, customs clearance, infrastructure, efficiency and quality of logistics services) has a significant impact on foreign trade, and all of these indicators reflect their compatibility with the assumptions of economic theory and actual reality, while the effectiveness of the impact has not been proven. Each of the following indicators (ease of arranging shipments, timing, and tracking and tracking the progress of shipments) on foreign trade.
2 - The results of estimating the impact of logistics performance indicators showed that each of the following (total logistics performance, infrastructure, ease of arranging shipments, and efficiency and quality of logistics services) has a significant impact on exports, while the effectiveness of the impact of the other indicators (customs clearance, timing, tracking) has not been proven. and tracking the progress of shipments).
3 - The results of estimating logistics performance indicators on imports revealed that the significance and direction of the effect were confirmed for each of (overall logistical performance, customs clearance, infrastructure, efficiency and quality of logistics services, and timing), while the effectiveness of the effect of the other indicators, namely (ease of arranging shipments, and track and trace the progress of shipments).

The research aims to identify the reality of renewable energy in Iraq, as well as to identify the most important challenges and problems of renewable energy production in Iraq. The research included two sections, the first of which is the reality of renewable energy in Iraq. The types of renewable energy sources in Iraq were discussed, including hydroelectric energy and Wind, solar, and biomass energy. The second is the problems and challenges of renewable energy production in Iraq. One of the most important findings of the research is that although Iraq enjoys great wealth in renewable energy types, it still relies heavily on fossil fuels, in addition to the fact that the production of Renewable energy is limited to hydroelectric energy only, as there are no large investments in other renewable energy sources such as photovoltaic energy, wind energy, and biomass energy. As for the most important recommendations, it is the necessity of moving seriously towards renewable energy sources to adopt them as a substitute source to meet local energy needs, as well as the need We must seriously resort to a clean energy source to protect the environment from pollution. It is also necessary to increase investments in the field of renewable energy in order to develop and benefit from it, as it represents a guarantee of security of supply and achieving a sustainable balance.

The research aims to reveal On the role of the transformation strategy for universal banking dimensions in improving the competitive advantage of government and private commercial banks in the Al-Najaf Governorate, through an analytical study of the (intentional) Through an analytical study of the opinions of a purposive sample on a group of governmental and private commercial banks in the Al-Najaf Al-Ashraf Governorate. It was distributed to employees randomly search in the Al-Najaf Al-Ashraf Governorate was (209) questionnaires, (5) of which were not returned and (4) were not suitable for analysis. There were errors in them, except for the number of Emirates suitable for statistical analysis (200) forms that were analyzed using spss28 program, The research came out after the most important of them: the presence of a statistically significant impact relationship between the independent variable (comprehensive banking) and the variable (the differentiating advantage) at the macro level, but at the micro level four dimensions were broken down (reducing the cost of serving the service, quality in performing the service for two months, and death in performing the service). Service to service, creativity. There is a relationship supporting a significant effect on comprehensive banking. An objection between the dimension (tor time for exchange) and comprehensive banking was rejected, through the achieved significant level (0.03), less than the proposed significant level (0). , 05) Therefore, this hypothesis is rejected at the research level, and the researcher also recommended a set of recommendations, therefore adopting a strategy of diversification for comprehensive banking and creating good banking knowledge In the research sample banks, especially identifying everything that is new and distinctive that meets the interest of customers, in addition to keeping pace with technological development. In the field of services, even in order to increase and satisfy the desires and needs of customers.

This study aims to examine the impact of managerial entrenchment on the firm's going concern. The research was conducted on the financial data of 98 samples, encompassing 100% of the companies in the non-Islamic commercial banking sector listed in the regular market of the Iraqi Stock Exchange, adhering to international financial reporting standards from 2016 to 2022.

Variables were quantitatively measured, utilizing indicators of managerial ownership percentage, ownership concentration, CEO tenure, and board dependence to measure managerial entrenchment. Additionally, the Altman Z''-Score model, 2005, specific to emerging financial markets, was employed to assess the firm's going concern.

Regression analysis revealed an inverse influence of certain managerial entrenchment mechanisms on the firm's going concern.

Consequently, the study proposes several recommendations, including the necessity for stakeholders to familiarize themselves with diverse managerial entrenchment strategies due to their significant impact on firm performance and outcomes. Furthermore, it underscores the importance of assessing and evaluating threat levels to the firm's going concern in local financial markets using the Altman Z'-Score 2005 model, specifically designed for emerging financial markets and compatible with Iraqi financial markets. Additionally, continuous board oversight is crucial for optimizing executive management authority, as it profoundly affects the company's performance, value, and continuity

The study sought to know the effect between financial flexibility, which was measured by ratios (net cash flow, financial leverage, liquidity), on banking stability, measured by the Z-score index) through a set of questions that inquire about the nature of the effect between variables in the banks of the study sample, through which The study hypotheses were formulated to determine the impact. In the applied aspect, the study relied on data from the sample banks of the study (National Bank of Iraq, United Investment Bank, Investment Bank, Credit Bank of Iraq, Commercial Bank of Iraq, Gulf Commercial Bank, Middle East Bank, Mosul Bank for Development and Investment Bank of Baghdad, Sumer Bank, which are listed on the Iraq Stock Exchange, as the time series extended for (10) years (2012-2021), and to determine the nature of the effect between the variables of the study, the study relied on (Analysis Data Panel) using the program Eviews12 to analyze the data and test Hypotheses In addition to the use of Excel program, the study reached to a set of conclusions, the most important of which is the existence of an impact of flexibility on banking stability. The study’s recommendations included the need for banks to enhance financial flexibility to achieve banking stability.

The research aims to demonstrate the concept, importance, and types of information technology governance. It also demonstrates its impact on the relevance of the value of accounting information. The research problem was formulated by asking the main question: Is there a statistically significant effect between information technology governance represented by (planning and organization, ownership and implementation, support and delivery, monitoring and evaluation, guidance and oversight) and the relevance of the value of accounting information with its dimensions? By relying on a questionnaire distributed to a sample of the community of accountants and auditors in banks listed on the Iraq Stock Exchange, where (180) questionnaires were distributed, the answers were retrieved at (123), and the results were analyzed using the SPSS program. The researcher used a simple linear regression model to measure the impact of information technology governance on the relevance of the value of accounting information and to test the correlation hypotheses between the variables. The researcher used the simple Pearson correlation as well to reach the results.

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This study finds strong evidence that ex-ante real earnings management is positively correlated with collapses of a firm's stock returns, and real earnings management can be used to reduce earnings as well in theory. One of the main potential reasons for managers to reduce income is the homogenization of earnings. When the company is doing well in the current period, managers may choose to spend more on research and development, advertising, employee training, etc. Our further analysis suggests that investors have the potential to sense a high level of true individual manipulation activities, but their ability to do so is therefore limited. When incorporating RM technologies

The Purpose :- The study aims to uncover the relationship and influence between strategic physiognomy through its dimensions (empowerment, inspiration, deep understanding) and the reputation of the organization through (creativity, social responsibility, service quality), through the interactive role of human resource management practices through (recruitment, employment, planning Human Resources, Development and Training).
The of Methodology Study:- The study problem was identified in several questions centered around the nature of the role represented by the correlation and influence between the study variables, and for this, a hypothetical outline of the study was developed that expresses three main hypotheses, and in order to ensure the validity of the hypotheses, all of them underwent multiple tests to ensure their validity. The study used a questionnaire as a way to obtain data.
The Approach of Study:- he study used the descriptive and analytical method as the method of the study. The study population identified (520) workers at Al-Kafeel Hospital in the Karbala Governorate. The study applied a random sample to select (175) employees and achieved the sample.
A percentage (33%) of the total study population. The data were analyzed using a set of statistical methods (factor analysis, Kendall correlation factor, simple and multiple analysis factor, and Kruskal-Wills analysis) and the results were extracted using the computer program (pct v.23 SPSS).
The of Conclusions Study:- The ability of Al-Kafeel Hospital employees at their various job levels has led to the promotion of strategic firadness, which represents a major factor in successful organizations across multiple professional specialties, and helps the organization's management to think dynamically and take a closer look at the wise issues that affect the daily management of the organization, and thus have a role in Achieving the organizational reputation that builds a positive image in the imagination of the stakeholders dealing with the organization, as it guarantees continuity and survival through the interactive role of human resource management practices represented by the interest of the top management in attracting workers with distinguished skills and experiences according to clear and solid plans as well as setting development and training programs. The study to a set of conclusions demonstrated the existence of an impact of empowerment and a deep understanding only among the variables of strategic firadit in achieving the reputation of the organization and there is no effect of the rest of the variables, which means confirming the need to attend human resource management practices represented in recruitment, recruitment, human resource planning, development and training as well as the decisions of administrative leaders The organization researched as the cornerstone of the ng These practices and their interactive role in influencing the behavior and decisions of the hospital. The researched organization must crystallize its work behaviors according to the strategic variables of Al-Firaasa as one of the most important qualifications necessary to predict levels of improvement in indicators and achieve the reputation of the organization.

Our research aims to test the correlation and impact between its variables (job involvement, quality of service) in the Najaf Municipalities Directorate and to demonstrate the extent of their application . The main problem of our research can be summarized in clarifying the role that job involvement plays in supporting and enhancing the quality of service provided in business organizations. The researcher did By adopting the analytical approach, the data was processed and analyzed using the statistical program Smart PLS V.4, and data collection was based on the questionnaire in the researched organization. Our research targeted employees working in the Najaf Municipalities Directorate. (70) questionnaires were distributed to employees in the organization throughout the research. I retrieved (65) questionnaires ready for analysis, and it became clear through the research that increasing employees’ involvement and involvement in performing their work is a model that contributes to enhancing the quality of service provided that business organizations aim to achieve and achieve the goals they seek efficiently.

Our research aims to test the correlation and impact between its variables (job involvement, quality of service) in the Najaf Municipalities Directorate and to demonstrate the extent of their application . The main problem of our research can be summarized in clarifying the role that job involvement plays in supporting and enhancing the quality of service provided in business organizations. The researcher did By adopting the analytical approach, the data was processed and analyzed using the statistical program Smart PLS V.4, and data collection was based on the questionnaire in the researched organization. Our research targeted employees working in the Najaf Municipalities Directorate. (70) questionnaires were distributed to employees in the organization throughout the research. I retrieved (65) questionnaires ready for analysis, and it became clear through the research that increasing employees’ involvement and involvement in performing their work is a model that contributes to enhancing the quality of service provided that business organizations aim to achieve and achieve the goals they seek efficiently.

Purpose: The research aims to diagnose and test the impact between variables, and to contribute to providing a conceptual framework on the research variables represented by strategic customer relationship management as an independent variable with its dimensions (customer retention, customer satisfaction, customer value, relationship marketing, customer loyalty) and its relationship with the shortcomings of the banking customer as a dependent variable with its dimensions (market similarity, perceived service quality, unattractiveness of alternatives, obstacles to switching, avoiding switching, satisfaction with the current situation).
Design/Methodology: The research was designed using the descriptive analytical approach through deductive analysis in the cognitive and experimental field of the research model and hypotheses. Data and information were collected through distributing questionnaire forms to a sample of customers of the Iraqi government banking sector in Najaf Governorate in government institutions (University of Kufa, Najaf Governorate Education Directorate, Najaf Health Department, Shiite Endowment Directorate, Imam Al-Kadhim College (PBUH) / Najaf Departments) dealing with banks (Rashid Bank, Rafidain Bank, Trade Bank of Iraq TPI) which were chosen as a community to conduct the study in a sample of (201) customers in the aforementioned banks. (13) of them were excluded as they were not suitable for analysis. Thus, (188) questionnaires were used in the analysis process. The questionnaire tool relied on the five-point Likert scale, as the researcher relied on solid scales whose validity and stability were tested through means and statistical methods using the exploratory and confirmatory factor analysis method. The data were processed using software Advanced Statistics (Smart-PLS).
Value or Originality: It is an attempt to bridge the knowledge gap by finding the logical relationship between the research variables and providing a scientific contribution to the research community.
Results: The results proved the research hypotheses were achieved, as there is a real impact of the strategic customer relationship management variable on the bank customer’s shortcomings

The main objective of the research was to analyze the relationship between financial literacy and the financial well-being of customers and to understand the nature of this relationship. Based on this, the opinions of a sample from the research community, represented by the professors of the colleges of the University of Babylon, were surveyed using a well-prepared questionnaire for this purpose. By using statistical tables specific to determining the sample size, it was found that the appropriate sample size for the research community, which comprises 2846 individuals, is 339 subjects. The researcher used Smart PLS 4 software to statistically analyze the data. The importance of the research lies in helping customers understand basic financial concepts such as saving, debt management, and financial planning. This understanding aids them in making sound financial decisions that positively affect their financial well-being, thereby contributing to the dissemination of financial literacy among individuals and communities, leading to an overall improvement in financial well-being. The research problem was whether there is an impact between financial literacy and the financial well-being of the customer. The research results showed a significant variation in the financial well-being variable of the customer, which may be attributed to the financial literacy variable. This confirms the accuracy of the statistical results obtained. The key recommendations reached were that the professors of the University of Babylon should prepare personal budgets and long-term savings plans by using tools and applications that help track spending and manage money effectively.

The research aims to measure the effect of the pessimistic tone of disclosure on the timeliness for issuing financial reports for industrial sector units listed in the Iraqi Stock Exchange, as the news of the economic unit is the focus of interest for many parties within the economic unit, as the management always wants to choose an timeliness for the purpose of disclosing this news. In addition, the research sample consisted of 10 industrial economic units listed on the Iraq Stock Exchange for the period from 2011 to 2020. In order to achieve the research objectives, manual content analysis was used to measure the pessimistic tone of disclosure, and a financial reporting period scale was used to measure timing. appropriate in preparation for determining the relationship between them. The researchers reached a set of conclusions, the most important of which is that there is a statistically significant effect between the pessimistic tone of disclosure and the timeliness for issuing the annual financial report, and there is also a statistically significant effect between the pessimistic tone of disclosure and the timeliness for issuing the auditor’s report.

Regression analysis is considered one of the statistical methods that are widely used several papers because it describes the relationship between variables in the form of an equation and is defined as a statistical tool used to find out the relationship between the dependent variable and one or more independent variables. The research problem was the presence of outliers in the data of the dependent variable and this leads to the inefficiency of the linear regression model estimated using general linear regression due to the failure to meet the conditions for using Ordinary least squares method (OLS), and thus a lack of confidence in its estimated and predictive accuracy, The aim of the research is to use quantitative robust regression on a sample divided into three quartiles (0.25, 0.50, 0.75) represented by (74) male kidney patients in Al-Kadhimiya Hospital for the period (1/2024-3/2024) and compare it with general linear regression and choose the best model using Comparison standards (Hannan & Quinn, Schwartz Bayesian, Akaike Information), to determine the extent of the effect of independent variables (Diabetes, Hypertension, triglycerides, age) on the increase in blood urea, and the researcher reached the advantage of quantitative robust regression (first quartile and second quartile) compared to general linear regression, While general linear regression appeared better than quantitative robust regression (third quartile), All independent variables have a significant effect on the increase in blood urea levels in all three models.

Purpose: The current study aims to clarify the relationship between strategic listening and creative work behavior / an analytical study of a sample of the opinions of employees working in the Najaf Education Directorate.

Design/Methodology: The problem of the study was determined by a number of questions, the most important of which was (Is there an effect of strategic listening on creative work behavior?) and how important it is to them. What is the nature and level of interest in the education sector, specifically in the investigated directorate? Study population and sample: The study population represented (Najaf Education Directorate) in (Najaf Al-Ashraf Governorate), which numbered (1,300 employees, as the number of distributed questionnaires reached (310) questionnaires. After sorting and verifying the data, the number of questionnaires suitable for analysis reached (283) questionnaires out of a total (290) Questionnaires were retrieved. Practical results: Administrative interest in achieving strategic listening can provide an integrated combination of overlapping and interrelated skills that can contribute to improving knowledge exchange between employees

The current study aims to determine the extent of the impact of human capital investment as an independent variable on financial architecture indicators as a dependent variable, as it dealt with the concepts of (human capital investment) and (financial architecture) and their measurement indicators. The study (Mustafa, & Stella, 2023) was relied upon in Measuring the independent variable (human capital investment) through indicators (return on assets and human capital efficiency). While the study (Catur & Zaenal, 2020) was relied upon to measure the dependent variable through financial architecture indicators (ownership structure and capital structure). The target population for the current study is the joint-stock industrial companies listed on the Iraq Stock Exchange, which number (21) joint-stock industrial companies. The study sample was chosen in accordance with the requirements of the current study, as the industrial sector of joint-stock Iraqi companies listed on the Iraqi Stock Exchange was identified. The total number is (21) listed joint-stock industrial companies. (10) companies were selected for which data are available for the time period from (2014) until (2023), a set of hypotheses were imposed and a set of questions were developed for the study in order to achieve the objectives of the study, and then the hypotheses were tested for the selected study sample. The data was obtained from the websites of (the Iraq Stock Exchange, the Securities Commission) through the companies’ financial reports. The data was analyzed according to the simple and multiple regression method using the program (Eviews-12) and the program (AMOS v.26). The researcher also used the program ( EXCEL) to draw indicator curves, the study reached a set of conclusions, the most important of which is that companies with a balanced financial architecture allocate capital more effectively, invest in high-return projects and help with long-term growth and stability. As for the most important recommendations that the study concluded with, they adopt... Industrial companies take a strategic approach to human capital investments that are consistent with their long-term goals.

The research aims to explore the relationship between university students' personal traits and their entrepreneurial intentions, and it is based on theoretical models such as the Big Five model and entrepreneurship theories. The aim of the research is to determine whether certain traits such as openness to experiences, conscientiousness, extraversion, tolerance, and neuroticism have a direct impact on students' entrepreneurial intentions. The method used in the research includes collecting data through questionnaires distributed to a sample of (205) university students in various majors. The data were analyzed using descriptive and inferential statistics techniques to evaluate the relationships between personality traits and entrepreneurial intentions. The results indicate a strong positive relationship between openness to experiences and entrepreneurial intentions, which means that students who are characterized by openness to trying new things and creativity tend to show more intentions to start a business. Conscientiousness, which reflects accuracy and persistence, also had a significantly positive effect. The study provides important signals for universities and entrepreneurship support organizations to design training and educational programs that enhance the personal traits that contribute to entrepreneurial success. It can also benefit policy makers in developing educational and economic strategies that encourage entrepreneurship among young people. This research confirms the importance of personal traits as an influential factor in motivating and developing entrepreneurial intentions among university students and provides a framework for further research in this area.

Forecasting based on solid mathematical methods is the basis of planning, and the relevant authorities’ reliance on guesswork according to the researcher’s knowledge leads to a lack of confidence in predictive accuracy and the emergence of problems when implementing plans in the future, which is accompanied by negative repercussions represented by the waste of time and money and the lack of optimal use of human resources, and thus the loss of the implemented project. Or implementing it in a way that does not meet the ambition. The aim of the research is to estimate the geometric distribution equation using the ordinary least squares method and the Liu parametric estimators method, and to determine the optimal method and use it in predicting the numbers of secondary students in the Najaf Governorate for the period of time (2025-2030) by adopting extended time series data ( (2005-2022) AD.

The current research project aims to determine the relationship of the impact of applying artificial intelligence on banking marketing performance by analyzing the opinions of a sample of employees in some branches of government banks in the Najaf Governorate. The research starts from a problem of weakness in banking marketing performance due to weak interest in adopting artificial intelligence. Banking is the field of study, and through the above, the problem of the study can be framed with the main question: What is the impact of applying artificial intelligence on marketing performance in the banks studied.
To address the problem of the study, the necessary information was collected by adopting the study scale (questionnaire form), then classifying and analyzing the data using approved statistical methods, and the questionnaire data was analyzed using statistical analysis programs (SPSS v.23), (SMART PLS), and ( MICROSOFT EXCEL), descriptive analytical approach was adopted in dealing with the problem. The study sample is represented by (120) workers in government bank branches in Najaf Governorate.The study reached conclusions, the most important of which is the existence of a positive and significant influence relationship for artificial intelligence on the marketing performance of the banks studied. The study concluded with a set of recommendations, the most important of which is the necessity of adopting artificial intelligence applications in the banks studied r to enhance marketing performance therein.

The cement industry is considered one of the important manufacturing industries in the national economy, due to its forward and backward connections to the rest of the various sectors. This is due to the importance of the cement industry in economic development, developing the country’s infrastructure, rebuilding it, and enhancing the national product. Therefore, using the value-added standard to evaluate the efficiency of the economic performance of a cement factory contributes significantly. It is effective in communicating accurate information through studying and analyzing data to reach sound decisions. The factory suffers from three basic problems: low production capacities, high production costs, and an increase in the number of workers. By applying the value-added standard, the most prominent results were reached, which is the low value values. added during the study period (2019-2023), while the salaries and wages standard to value added recorded ratios higher than the correct one, and this is considered a negative indicator. The study reached the most prominent recommendations, which is the necessity of relying on the value added standard by industrial projects because of its importance. In making sound decisions and providing transparency in disclosing profits and losses for the economic unit, the factory management must work to reduce production costs through the use of modern methods and methods of production.

Contracts and agreements are considered one of the most important internationally common legal frameworks in the field of implementation and development of oil fields. These agreements and contracts differ in terms of substance, content, terms, and controls, as well as names.
These include production-sharing contracts, profit-sharing contracts, traditional service contracts, and long-term hybrid service contracts, as well as concession, supply, implementation, management, tax contracts, and purchase contracts.
Under these contracts, oil revenues are distributed between the oil companies and the host countries, and this situation is reversed in Iraq in light of the large companies and the huge production.
However, the research evokes the issue of the extent of this impact on the public interest in light of the evaluation of contracting licensing rounds in Iraq after 2003, and reaching conclusions and recommendations in which the state could take up oil investment in particular or reduce oil credits to the companies contracting with it

The research aimed to measure and analyze the impact of banking development on economic growth in Iraq during the period (2004-2022). The time series was converted into semi-annual data to enable measurement and obtaining results that can be relied upon in the analysis, using the (Eviews 12) program, and using the Autoregressive Distributed Lag (ARDL) model. The study relied on two indicators of banking development as independent variables, represented by the ratio of total deposits to GDP and credit to the private sector as a percentage of GDP, in addition to the dependent variable represented by the growth rates of (GDP). The study reached the proof of its hypothesis that despite the development of the banking sector through the indicators taken in this study, this development did not rise to the required level, which had a weak and negative impact on the economic growth of Iraq. Therefore, this study showed the necessity of developing The infrastructure of the banking sector, raising its efficiency and supporting it to create and establish banking units capable of competing in a market economy and qualified to finance economic projects.

The study aims to analyze and diagnose the relationship between the five factors of personality and investment decisions, through financial self-efficacy. The Iraqi Stock Exchange was chosen as a group to conduct the study for a sample size of (189) investors. The study adopted the exploratory and descriptive analytical approach in collecting, analyzing and interpreting information. It also used The questionnaire is a main measurement tool in collecting data and information for the aforementioned sample. The problem of the study was defined: to what extent do the five personality factors of the investor influence his investment decisions through the mediating role of financial self-efficacy in the Iraqi Stock Exchange? A set of statistical programs were used that helped in Analyzing the study data and testing its hypotheses (SPSSV.24, Smart PLS V.3 and Excel). The results demonstrated the existence of an effect of the five personality factors variable on the investment decision-making process, and this effect increases through the mediating variable financial self-efficacy. The study reached a set of conclusions, the most important of which is the existence of a direct influence relationship with significant significance between the five factors of personality and investment decisions, and an indirect influence relationship with significant significance between the five factors of personality and investment decisions through the mediating variable financial self-efficacy. Based on the conclusions, the study presented a set of recommendations, the most prominent of which are: the striving of the stock market management to provide a flexible and effective system to understand the investor’s personality factors, which contributes to raising his financial self-efficacy and thus raising the efficiency of his investment decisions taken, by increasing awareness of the importance of the five factors of personality.

The current research aims to identify the concept of the bank's life cycle and its impact on financial performance in a sample of Iraqi banks. In order to achieve the study objectives, the researcher relied on both the deductive and inductive approaches. In the applied aspect, a set of financial ratios were used to extract the data results that were collected from the annual reports of the commercial banks in the study sample. Then, a comparison was made between the time periods of these banks in order to determine the reality of performance and know the composition of the financial structure in the commercial banks listed on the Iraqi Stock Exchange. The researcher also relied on a number of statistical methods (SPSS v. 28) to know the impact of the bank's life cycle on financial performance. The research reached a set of conclusions, the most important of which is that all stages of the bank's life cycle, if taken together, have a statistically significant impact on financial performance. Through this, it can be concluded that the company's financial performance is affected by the life cycle, since the company's age stage requires the company's management to direct its resources towards achieving its goals, in addition to its survival in the labor market and its continuity, which is reflected in its financial performance.

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The research aims to provide a clear concept of the role of neuromarketing foundations in enhancing the marketing insight of a number of restaurants in Duhok Governorate, benefiting from modern technologies, insight and visions that restaurants possess in understanding customers’ reactions and responses to their neural signals and frequencies when viewing a specific product or advertisement. Neuromarketing has emerged as a complement to old research techniques and to seize the customers’ mentality and control them by looking at their ways of thinking and understanding their brains, which prompt them to choose a product over another. The current research relied on testing neuromarketing with its foundations as an independent variable and marketing insight as a dependent variable and an analytical framework to identify the nature of the statistical relationships between the two variables. This prompted the researchers to formulate a number of main and sub-hypotheses and test them through the use of a set of analytical statistical methods. The research reached a number of conclusions, the most important of which were: Studying customers’ mental processes and discovering their behavior in order to develop marketing strategies can be achieved by processing information and customers’ decisions, understanding their preferences, way of thinking and emotions, and exploring how business organizations can be linked to their brains in detail. The path of neuromarketing and its foundations. Among the important proposals reached by the research: When the restaurants under study seek to increase the positive feelings of their customers and reduce their negative feelings to influence their behavior. Implementation mechanism: They must work to arouse their emotions and senses towards them, which play an important role in the decision-making of their customers, and which can be aroused by different factors, such as the contrast between the characteristics of the restaurant and its natural colors.

The research aims to study the theoretical and practical impact and relationship between ownership structure and financial reporting by application in (4) Iraqi commercial banks listed on the Iraq Stock Exchange for the period from 2013 to 2017 AD.

The research variables were measured quantitatively based on the published financial reports of the private Iraqi banks that were the research sample. The ownership structure was measured by dividing the number of shares owned by shareholders according to each type of ownership structure by the company’s total shares. The researcher also used to measure the quality of financial reporting with an indicator. (Accounting conservatism) based on the earnings skewness model, as well as conducting approved statistical tests. Among the most important findings of the research is that corporate governance works to control opportunistic behavior of management, protect investors, prevent companies from failing and, as a result, increase their value. Providing financial reporting honestly, completely and impartially, and the possibility of relying on it by current and prospective investors and lenders, enables them to make the right choice. The company’s potential. It improves the management of its resources, and this can be known from the company’s financial statements for each period, and the financial situation expected to attract investors to the company. Increasing the share price increases the company’s value.

The research aims to shed light on the time-driven activity-based costing (TDABC) technique and its role in improving productivity efficiency in the economic entity. The main hypothesis is that "the use of TDABC technology helps the economic entity in improving production efficiency through optimal utilization of resources and rationalization of costs." The study sample was the Diwaniyah Tires Factory, one of the General Companies for Rubber and Tire Industries factories. The researcher applied the TDABC technology to the factory data for the year 2017 as well. Conducting personal interviews with the workers in the factory from all specializations, as the researcher adopted the applied study method to test the main research hypothesis and reach a set of results, the most important of which is that the application of TDABC technology on the cost of the product is more consistent with the actual use of resources in the company compared to traditional costing methods, The TDABC technology provides more important information on cost and pricing, which in turn It can improve manufacturing efficiency and thus improve product to rationalize costs.

The research touches on one of the most important economic indicators, which is the agricultural trade balance index and its relationship to economic growth in Iraq. Although Iraq has the potential to promote the agricultural sector to be the main economic sector, the reality in Iraq does not reflect this. The agricultural sector has deteriorated significantly in recent decades, reflected in the state of the trade balance, which remained in deficit throughout the period (2000-2020), despite the fact that the total trade balance was in surplus throughout the aforementioned period due to reliance on the export of only one raw material, crude oil. The study found that the trade balance suffers from chronic imbalances that have weakened its impact on economic growth in Iraq

Purpose: The current research seeks to test the impact of the sustainable growth rate, which is represented by (actual growth rate, sustainable growth rate) as an independent variable, on financial solvency, which is represented by (debt-to-total assets ratio, debt-to-total equity ratio) as a dependent variable, and to determine the type of relationship between the research variables in the industrial companies of the research sample.
Research design: The analytical approach was relied upon for the research, and in order to achieve the research objectives and answer its questions, the research was tested on a sample of joint-stock industrial companies, using the data published on the website of the Iraq Stock Exchange for the period from (2021-2011), and the sample included (10) joint-stock industrial companies. It sought to test the sub-hypotheses related to the relationships of influence between the current research variables, to answer the questions related to the study problem and reach the set objectives, and in order to process the data, many financial equations and statistical methods were used and the results were extracted using (10-Eviews) programs.
Most important results: The most important finding of the research is that a one-unit increase in the sustainable growth rate helps in achieving financial solvency for the industrial companies in the research sample listed on the Iraq Stock Exchange. This explains that the sustainable growth rate increases the ability of companies to meet their financial obligations in the long term and in the best possiblway

The esearch aims to demonstrate the extent of the ability of electronic money to effectively influence the indirect tools of monetary policy in Iraq for the period (2010-2023), the discount rate, cash reserves, open market operations. After explaining the most important problems that Iraqi monetary policy suffers from, which are the inability of electronic money to influence monetary policy tools, and the weakness of dealing with electronic payment methods, not to mention the weakness of the infrastructure related to it. The research concluded with the conclusion that (the role of electronic money in the performance and effectiveness of the central bank’s policy in Iraq monetary is almost limited, relative, and in the process of modern experimentation, due to the spread of financial corruption, weak infrastructure, and the public’s lack of confidence in the Iraqi banking sector despite the development in the sustainability of electronic payment methods and their positive impact on electronic money and indirect tools of monetary policy

The research concluded that the results of the financial and economic evaluation criteria for the proposed investment project solid waste recycling in Wasit Governorate has economic feasibility and profitability, as the use of a set of international standards indicates that the project achieves positive and profitable results as it achieves an internal rate of return of (11.42%) ) on the capital invested in the project. The project also achieved a positive net present value of (195265493) one hundred and ninety-five million two hundred and sixty-five thousand four hundred and ninety-three dollars covering the investment costs, which makes the project a profitable investment opportunity, any evidence, so it achieved a ratio of (1,184), which means That each monetary unit invested in the proposed project achieves a profit and therefore the project is economically acceptable. The most important and it is concluded from the research that a special investment project for solid waste recycling in Wasit Governorate would enhance this local economy on the one hand and diversify the sources of national income on the other hand, as well as contribute to providing job opportunities, alleviating the environmental burden and promoting technology in an environmentally friendly economy. From the participation of the private sector in the disposal and treatment of solid waste through the collection and transportation of waste and the establishment of treatment plants and transform it into fertilizers for the reclamation of agricultural land and for the generation of electric power. The most important recommendations of the research for the state to provide support for investment in the field of solid waste recycling, especially projects that achieve sustainable development in their economic and environmental dimensions, which require government intervention and encouragement to achieve many advantages, the most important of which is the elimination of unemployment, improving the purchasing power of the citizen and preserving the environment with all its elements.

The current study seeks to identify the types and importance of artificial intelligence techniques in order to achieve the main objective of the study, which is the extent of the impact of artificial intelligence within the framework of the economic unit strategy. Based on the research problem, the researcher seeks to build a hypothetical study plan that contributes to identifying the nature of the relationships and effects between its variables represented by the artificial intelligence strategy (the independent variable) and its impact on improving the efficiency and effectiveness of information systems elements (the first dependent variable).
In order to test the validity of the study hypotheses, data related to the positions of the individuals being studied were collected through the questionnaire form, which the researcher used in its construction and formulation on previous studies and the opinions of researchers, and after presenting it to a group of arbitrators who expressed their comments that helped the researcher in modifying it to be in its final form.
The researcher analyzed the data obtained from statistical programming (SPSSV26 AMOS V26), which expresses the respondents' positions using a set of statistical methods to clarify the extent of the relationship and influence of the artificial intelligence factor and the design components and requirements factor on the design determinants factor in the checklist. In addition to analyzing the data in the questionnaire form regarding the independent variable represented by artificial intelligence and its impact on the framework of the unit's strategy to improve the efficiency and effectiveness of information systems elements. The study's conclusions show that the economic unit is overall strategy is statistically significantly impacted by the incorporation of artificial intelligence with the necessary technologies.

This study aims to clarify the justifications for the application of re-engineering their accounting information systems in economic units and re-engineering accounting information systems by examining and analyzing their accounting information systems and diagnosing the problems they suffer from in preparation for the application of digital transformation.
In light of the nature of the problem and the objective and importance of the study, the researcher relies on the deductive approach in terms of access and derivation of scientific studies that dealt with the subject of the study, as well as the inductive approach through which the concepts of re-engineering banking accounting processes are highlighted in light of digital transformation. The descriptive and analytical approach was used to answer the hypotheses of the study and reach the results through a case study in the Bank of Baghdad.
The study reached a set of conclusions, the most important of which are: that digital transformation provides units with the ability to improve business processes by integrating all functional areas within the unit in a way that both financial and non-financial data are integrated.

The research aims to identify the performance of the university professor at the Technical Institute / Kufa from the students’ point of view. The research hypotheses were tested by a set of statistical methods and through the statistical analysis program SPSS to know the respondents’ perceptions about the level of performance of the university professor. The questionnaire will be used as a main tool for collecting data and information from a sample The research consisting of (230) second-year students for the academic year 2019-2020 The research reached a number of conclusions, the most important of which was showing that all dimensions of the research (the relationship of the professor with his student, the educational activity of the professors, the research activity of the professor) obtained acceptable saturation rates based on the level of morale achieved, which was less than (0.05) and this means that the paragraphs were clear for the sample There is consistency in the sample answers, as it indicates the sufficiency of the sample size and its good selection The research concluded with a number of recommendations, the most important of which is that most of what the students see improving their performance are specifications that enhance the relationship between them and them.

This research aimed mainly to analyze the role of artificial intelligence capabilities in content marketing, as an attempt to reduce the knowledge gap between these variables. This was done by polling the opinions of two samples: the first represented employees of the French company Nactalia, Iraq branch, to answer statements about the dimensions of the artificial intelligence capabilities variable, and the second sample represented customers of the same company to answer statements about the content marketing variable, using a questionnaire prepared for this purpose. To achieve this goal, the questionnaire was distributed to all employees of the surveyed company, which numbered (198) individuals, and (210) questionnaires were distributed to a number of the company’s customers. As a result, the number of questionnaires valid for statistical analysis reached (176) questionnaires from employees and (176) questionnaires from customers. Using a number of statistical tests available within the statistical program SPSS v.29 and the advanced statistical program SmartPLS v.4, the study then reached a set of statistical results represented by the presence of a positive and significant effect of artificial intelligence capabilities in content marketing.

This research aims to determine the effect of intellectual capital in improving the quality of university service according to the European Excellence Model, by presenting a proposed model and testing its validity using structural modeling, then testing the relationships by analyzing the correlations and influence between the variables. The independent variable is (intellectual capital). The dependent variable is (quality of university service). This was applied in the university field to a sample of university professors. The research used the analytical approach according to the structural modeling method. A set of conclusions were reached, the most important of which is the positive role of intellectual capital in improving the quality of university service, adopting strategies in accordance with the institutional performance standards of the European Excellence Model is a factor capable of responding to the requirements of contemporary society and achieving a vision capable of dealing with challenges.