ENTERPRENEURSHIP JOURNAL FOR FINANCE AND BUSINESS

The research mainly seeks to strengthen the relationship between
the variables of the current study represented by skillful leadership with
its dimensions (open and closed) and administrative creativity
represented by its dimensions (Originality، flexibility، fluency، feeling
the problem، the ability to analyze) to identify the role it plays within the
directorates of education in Iraq.
The study population is represented by the directorates of the Iraqi
Ministry of Education، and due to the difficulty of determining the total
number of the study community، the research sample was deliberately
selected on the basis of the administrative positions in the General
Directorate of Vocational Education / Iraq on the members of the
community، who are managers، their assistants، department managers
and divisions، as they are academically and professionally qualified and
represent the level of senior and middle management that leads Work
and workers in the directorate
After the researcher analyzed the data and tested the hypotheses,
the main conclusion was reached and its content is: “There is a role for
skilled leadership in its dimensions (open and closed) on administrative
creativity represented by the dimensions (authenticity, flexibility,
fluency, sense of the problem, ability to analyze) in the Iraqi education
directorates. It was adopted the researcher used the questionnaire as a
main tool for collecting data from the sample. The total sample
amounted to (195) individuals. The measurement tools represented by
the Cronbach alpha coefficient and the statistical description, which
includes the arithmetic mean and the standard deviation, were used.
Hypotheses were tested based on the simple correlation coefficient
(Pearson) and the statistical program was used. (SPSS).

This study sought to explore the mediation role of social media
within the framework of the relationship between digital marketing
and marketing performance in Zain Telecom Company in Iraq, where
the problem of research is that digital marketing in its modern form is
based on social media in order to develop and develop marketing
performance in companies and in particular communications
companies. Despite this great importance of the medieval role
represented by social media and its great spread such as Facebook,
WhatsApp and others, studies in this field are very few and are almost
non -existent in a country like Iraq. In order to bridge this research
gap, we used two approaches, which are the descriptive approach to
describing the political concepts related to the variables of the study,
and the analytical approach to exploring the relationship and
influencing these variables that are digital marketing, marketing
performance and the role of social media. A questionnaire was
distributed to employees of Zain Telecom Company in Baghdad
Governorate, where the number of members of the sample reached 70
after collecting and analyzing questionnaires. There was a relationship
of moral correlation between both digital marketing with its
dimensions and marketing performance, and there is a relationship of
correlation with moral significance Between both digital marketing
and social media, as well as between marketing performance and
social media.

The research aims to study the correlation and influence of the
independent variable organization Dehumanization Which is a( process,
experience, or Attitude that makes the employee feel that he is more of a
machine than a human being, with his ability to think about completing his
work decreasing) in generating the dependent variable cynicism in the
workplace Which can be defined as (the defense mechanism that the
employee adopts towards the organization, which comes as a result of the
negative feelings he gets in the workplace, which are either Affective,
behavioral, or Cognitive) This is to reduce cynicism in the workplace, as it is
one of the negative phenomena spread in society in general and in the
Ministry of Labor and Social Affairs in particular. The research also aims to
shed light on one of the modern vocabularies that is dealt with extensively by
management writers, which is organization Dehumanization, and what are
the consequences and negative effects that it can have in the Ministry of
Labor and Social Affairs. From here, the main problem of the research was
identified, which is (What are the reasons that lead to the appearance of
cynicism in the Ministry of Labor and Social Affairs? Does the Ministry of
Labor and Social Affairs suffer from organization Dehumanization?). The
questionnaire was the main tool for collecting data and information. The
research was conducted at the center of the Iraqi Ministry of Labor and
Social Affairs, and the research community was represented by all
employees at various administrative levels, by choosing a random sample, as
(123) questionnaires were distributed, and (104) audited and measurable
questionnaires were received. Which represents (85%) of the total distributed
questionnaires. In order to process the data, many statistical methods were
used, most notably the arithmetic mean, standard deviation, Pearson
correlation coefficient, and structural equations model. The most important
findings of the research are that there is a significant impact of
organizational humanity in generating cynicism in the workplace in the
Ministry of Labor and Social Affairs.

The purpose of this research is to study the impact of the war represented
by the presence of ISIS in Iraq on the reputation of joint-stock companies in
this country. The negative repercussions it caused entered all aspects of
economic life, which greatly affected economic institutions in Iraq. For this
purpose, the accepted reputation of companies in the Iraqi stock market was
measured through a regression model and the use of the hypothetical
variable regarding the presence of ISIS in Iraq. the topic.
The method of conducting this research is descriptive-correlational, and
the selected sample includes 35 companies that were listed on the Iraqi stock
market during the years 2013 to 2018. The research hypotheses were tested
using a multiple logistic regression model based on panel data.
The results of this research indicate that there is a significant
relationship between the presence of the war represented by ISIS in Iraq and
the reputation of companies accepted on the stock exchange of this country,
which means that the reputation of companies on the Iraqi stock exchange
decreased with the presence of the ISIS war in Iraq.

The research aims towards measuring the impact of the development of
the banking industry on sustainable development, especially after the
development of the banking industry in recent years and the transition to
digital banking services that have achieved great profits for the banking
industry by applying it to the Iraqi banking industry during the period
(2004-2020), using the ARDL model, where the research deals with
measuring the impact of the development of the banking industry
represented by the independent variables (credit provided to the private
sector to GDP, Total deposits to GDP, and money supply to GDP) on
sustainable development, which is achieved through key indicators, which
are economic indicators, social indicators, environmental indicators, and
institutional indicators, where these approved variables were expressed
through indicators (per capita GDP, population ratio in regions
urbanization, change in forest area, spending on research and
development), and the research concluded the great developmental role of
the banking industry to achieve sustainable development as well as the
need to develop and provide credit for modern projects that support clean
energy and green environment.

The research aims to explain the accounting measurement and
disclosure of lease contracts in accordance with the IFRS 16 standard and
its impact on the informational content of the financial statements. To
achieve the research objective, the researcher applied the IFRS 16
standard in Gulf Bank because it did not apply the IFRS 16 standard
during the period of application of the standard in 2019. The researcher
prepared the financial statements were prepared in accordance with the
requirements of the standard before and after application, and in a
retrospective manner, according to what the standard allowed, with other
variables held constant. The researcher provided a detailed analysis of the
impact of applying IFRS 16 on the informational content of the financial
statements by comparing the results before and after application. The
researcher arrived at a set of Conclusions, the most important of which is
that the application of the IFRS 16 standard leads to the recognition of
the right to use the asset among non-current assets, which leads to an
increase in assets with a decrease in prepaid expenses, as a result of the
amendments in order to apply the standard represented by reversing the
prepaid expenses before application. In addition to recognizing the lease
obligations as non-current liabilities, this leads to an increase in the total
liabilities. The research concluded with a number of recommendations,
the most important of which is the need for lease contracts to be clearer
by stating the important paragraphs that have an impact on the process of
accounting treatments related to the application of IFRS 16, which is
represented in: (Term, payments, purchase option, the extent of the
lessee’s control over the asset being leased, and etc.).

The paper aimed to measure the impact of total banking risks and
indicate the extent of their impact on economic stability for the period
2004-2021 using the bounds test. Two independent variables were
identified to represent banking risks, namely (the ratio of non-performing
loans to the total loans, the ratio of non-performing loans to the total
capital), as well as Choosing some macroeconomic stability indicators as
dependent variables: (bank capital, inflation, net trade balance ratio, net
budget ratio, foreign reserves, banking concentration, standard of living).
By increasing inflation rates, there is a negative impact of non-performing
loans on the total loans and banking spread, as the high default rate of
loans leads to a decline in the rate of banking prevalence, and there is a
negative impact of non-performing loans on the total loans on the standard
of living, as the high default rate of loans leads to a decline in the average
standard of living as a result of not granting loans to the population, and
the research recommended that a study of the case of borrowers be
considered before granting credit in order to reduce the default rate in
loans by providing some guarantees to the banker, the need to use the
indicator of the ratio of non-performing loans to total capital as one of the
risks Banking that has an impact on the financial soundness of the bank,
through what the sum of non-performing loans represents to the capital
owned by the bank, and thus gives a clear vision of the capital owned by
the bank

The study aims to analyses the impact of the foreign exchange window
on the exchange rate of the Iraqi dinar for the period 2003-2021. Rentier
economies that suffer from inefficient traditional channels for the transfer
of monetary policy to the real sector, due to their disrupted economic
structure and heavy dependence on imports to meet domestic demand,
apply direct instruments such as the foreign exchange window. The
exchange rate is a critical tool used by the monetary authority to maintain
price stability and target inflation. The foreign exchange sale window is an
effective means of directly affecting the exchange rate and is an interim
tool for crossing a transitional period and ensuring monetary stability
during this period.
The research concluded that the foreign exchange window affects the
exchange rate of the Iraqi dinar and that this effect was uneven during the
study period. The results of the study showed that the exchange rate of the
Iraqi dinar responded to the monetary authority's procedures of employing
part of the reserves to maintain its stability during the period. (2003-2010),
while the period (2011-2020) showed a weak response to the Central
Bank's interventions and thus a higher gap between the nominal and
parallel exchange rate.

As a result of the great developments witnessed by the business
environment in recent years, this has led to the necessity of shifting all
transactions in accounting systems from the manual system to the
electronic system, as these systems are characterized by providing accurate
results in a short time compared to the manual system. Therefore, this
research aims to demonstrate the effect of applying Information technology
governance mechanisms according to the COBIT framework in enhancing
investors’ confidence in the financial statements, and testing whether these
mechanisms (planning and organization, support and delivery, ownership
and implementation, follow-up and evaluation) have a role in enhancing
investors’ confidence in the financial statements. The research dealt with
private banks operating in the Iraqi environment as a community to
conduct the practical test, while the sample included individuals working in
these banks. To obtain data, the researchers prepared a questionnaire form,
where (125) questionnaires were distributed, from which (118) were
recovered, of which (110) were valid for analysis. While (8) were excluded
because they were not valid, the researchers adopted the statistical program
(SPSS) to reach the results. The research reached several conclusions, the
most important of which is that information technology governance
according to the (COBIT) framework contributes fundamentally to the
preparation of financial reports that are characterized by reliability and
appropriateness because one of the governance standards is Highlighting
the accuracy and objectivity of financial reports, in addition to adherence to
rules and legislation, and this is reflected positively in enhancing investors’
confidence in the financial statements provided by the banks in the research
sample. One of the most important recommendations presented by the
research is the necessity of bank management adopting the COBIT
framework as a means of information technology governance and control,
as well as the necessity of qualifying human resources in banks to use
modern and advanced information systems in order to achieve the
maximum benefits desired from this technology in obtaining appropriate
outputs that reflect positively. On the quality of financial reports provided
by the banks in the research sample.

The study aims to identify the role of strategic vigilance as an
independent variable in organizational excellence as a dependent
variable in Al-Qaim Cement Plant. The descriptive analytical approach
was adopted to complete the present study and try to come up with a set
of recommendations that work to enhance the practice and adoption of
study variables in the researched organization; the study sample was
chosen intentionally represented by (52) of the workers in the Al-Qaim
Cement Plant, the researcher relied on the questionnaire mainly in the
collection of research data, The adoption of the program (SPSS)
statistical in addition to the program (Excel) in the analysis and
processing of data, the most prominent results reached by the researcher
were the possession of the Al-Qaim Cement Plant vigilance modern
technology used in his work as well as the ability of administrative
leaders to monitor the surrounding environment enhances through
strategic vigilance, either recommendation were to enhance commercial
vigilance and competitive vigilance and follow-up of the labor market
and the needs of customers and focus on teamwork and allow
employees to show their creativity, which leads the organization to
organizational excellence.

Based on the importance of ordinary shares, whose investment and
trading play an essential role in the activity of the stock market, it is
therefore necessary to show importance in evaluating and predicting the
prices of these shares in the future. In light of the changes in economic
conditions and the difficulty of forecasting, this research dealt with one of
the financial methods represented by (valuation multiples) with its six
models for forecasting and evaluating ordinary stock prices and applying
them to real data in the Iraqi Stock Exchange by taking a sample of banks
listed on the Iraqi Stock Exchange, which are The banks (Assyria,
Baghdad, Iraqi Commercial, Business Gulf, Iraqi Investment, Al-
Mansour, and Sumer) that are considered to be continuing market
activities by publishing their annual common stock prices, as the research
aims to clarify and know the accuracy and closeness of the banks’
evaluation of their common stock prices to the market prices through
Using (valuation multiples) for the period from (2016-2020) up to the
predicted year, which is 2021, and then comparing it with the market
price for the year (2021), which can greatly affect investment strategies
and market activity. In addition, the relationship between the two values
was tested through the nonparametric test, Mann-Whitney, in proportion
to the selected sample. In light of this, the research reached a set of
conclusions, the most important of which is that some of these banks are
valued higher than their market value, and some are equal to or lower
than the market value. Which resulted in the fact that there are no
significant differences between the real value calculated by valuation
multiples and the market value of the common stock according to
statistical tests.

This paper aims to study and analyze the audit expectations gap that
arises due to the difference between the potential expectations of the
auditing profession and the actual performance of that profession. The
study adopted a main hypothesis that state the adopting of comprehensive
auditing strategy for practicing the auditing profession through adhering to
the international planning standard for auditing and understanding the
nature of the economic entity that subject Auditing before starting to
perform the audit duty can contribute to improving the outcomes of the
audit work and reducing, managing the audit gap effectively, the research
used a mixed-methods approach. In the theoretical aspect, the research
adopted the deductive approach in order to study and present the variables
of the theoretical aspect and used the inductive approach to combine
quantitative and qualitative research methods. The study provides efforts to
improve compliance with international auditing standards, including the
International Auditing Planning Standard. To achieve the research
objectives and prove the validity of the study hypothesis, Federal Board of
Supreme Audit was chosen as a research community and a group of 5
departments affiliated with the Office as a sample for the research. The
research indicated that there are differences between audit expectations
based on international auditing standards and the actual application of these
standards in a group of departments affiliated with the Federal Board of
Supreme Audit. The results showed that these gaps may be due to the lack
of sufficient understanding of the standards, or the ability to apply them
effectively by sample.
The study concluded with a set of recommendations, the most
important of which is that the research sample needs to address potential
gaps in the application of auditing standards by enhancing educational
processes and training programs and providing the necessary guidance to
employees. Federal Board of Supreme Audit also needs to ensure that
current policies and procedures are compatible with international auditing
standards, as well as Monitoring and oversight efforts must be increased
within the sample to ensure continued compliance with these standards.
The study also recommended the necessity of updating policies and
procedures based on international standards and implementing periodic
audits to evaluate compliance with the standards.

The research focuses on calculating the expected credit risks according to the IFRS9 9 standard and how to apply this standard in the National Bank of Iraq. IFRS9 9 is an accounting standard that deals with the classification, financial value of financial assets and the management of risks related to them. Modern accounting standards require considering the financial risks of loans and other financial products owned by the bank. The IFRS9 9 standard aims to supply a comprehensive credit risk management system and supply a probable estimate of expected losses on loans and other financial products. The process of calculating the expected credit risk by the IFRS9 9 standard includes several main steps. First, financial products should be classified according to the degree of expected risk. This classification is based on the quantitative and qualitative information relevant to the bank and the credit risk assessment for each category. After that, the expected credit size for each category is decided based on forecasting models and risk estimates. These models are based on a set of accounting, economic and business standards. Historical data and current information are used to decide the expected credit volume and the possible risks entailed by financial portfolios. According to accounting standards, banks must include the expected credit volume in periodic financial reports and constantly update it. This helps third parties, such as investors and regulators, to understand the bank's exposure to credit risks and the efficiency of the bank's risk management. This process is reflected in the volume of credit applied at the National Bank of Iraq by improving the bank's understanding of credit risks and thus the ability to make better decisions in granting loans and managing risks. The aim of this research is to study the calculation of expected credit risks following the IFRS9 9 standard and analyze their impact on the credit volume in its application at the National Bank of Iraq. The focus is on understanding the details of the standard and how to apply it to improve risk management and make better decisions in granting loans. Through this research, we have concluded that calculating the expected credit risks by IFRS9 contributes to enhancing the bank's understanding of credit risks and improving its efficiency in risk management, and the correct application of the standard helps in supplying more transparent and predictable financial reporting of potential losses. Based on the findings, there are some recommendations for improving risk management at the National Bank of Iraq and applying the IFRS9 standard. The bank should strengthen its technical capabilities to collect and analyze financial data and credit ratings in a more correct and effective manner, and the bank should supply continuous training to employees on the standard and methods of its implementation and the use of proper predictive models to calculate the expected credit risks. Finally, the bank should give financial reports in an organized and transparent manner, explaining the expected credit volume and the potential risks entailed by this volume. This will help investors and regulators understand the extent of the bank's exposure to credit risks and the efficiency of the bank's risk management .

This paper aims to determine the impact of the entrepreneurial orientation through five dimensions: innovativeness, proactiveness, risk-taking, competitive aggressiveness, and autonomy - on the marketing capabilities that include pricing, product development, channel management, marketing communication, selling, market information management, marketing planning, and marketing implementation. The research was conducted in (23) Iraqi travel and tourism companies. Analytical descriptive research method. The questionnaire is the tool used to collect research data. Statistical programs (SPSS V.23 and AMOS V.23) were used to analyze the data. The study sample was randomly selected and consisted of (78) individuals from these companies. The research found a strong positive effect of entrepreneurial orientation on marketing capabilities. The most significant effect of the entrepreneurial orientation was on the pricing ability, and the minor effect of the entrepreneurial orientation was on the ability of marketing communication. The research highlights the level of variables and the nature of the relationships between them in the tourism sector in Iraq.

This study investigates the effect of Enterprise Resource Planning Systems on achieving the Competitive Priorities. It also aims to determine the relationship between the Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities. The researcher adopted the descriptive analytical approach and used a questionnaire as a primary tool for data collection. The study population consisted of (130) workers at the Egyptian International Pharmaceutical Industries Company "Epico" in Dakahlia governorate. This study revealed a significant effect for the Effectiveness of Enterprise Resource Planning Systems on achieving the Competitive Priorities (56%). There is a strong positive correlation relationship between Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities (0.746). The study draws a set of recommendations the most important of which, first: Management's attention to improving the capabilities of users of enterprise resource planning systems. Second: To increase the awareness of the importance of the cost element. Third: To take care of customers' needs and expectations.