University of Kirkuk Journal For Administrative and Economic Science

Digital transformation is considered one of the most important developments that the world has witnessed in the last decade, as it represents a radical shift in the way people, businesses, organizations, and even countries think. This is what the study aimed to achieve in explaining the role of digital transformation technology in improving the work performance of employees to conduct business in tourism companies, and the study was applied. In a number of travel and tourism companies in Baghdad, 40 questionnaire forms were distributed to company employees for both genders, and then the results were entered into Spss V25 to draw conclusions. The study concluded that there is a statistically significant impact of digital transformation tools on the activities of tourism companies, where the problem of the study arises in the difficulty Changing the company’s work method from the traditional method to the modern method, which is digital transformation in business performance. The researcher reached a set of conclusions, the most important of which was that digital transformation technology is no longer an option for tourism companies, but rather an approach to competition in how to adapt technology and information to improve work efficiency and provide the best services to travelers. The researcher concluded with a set of recommendations, the most important of which is beneficial to tourism companies, which is providing the technological infrastructure that supports the trend towards digital transformation for tourism companies.

Investors in the world of financial investment try to get a clear picture of what their invested money will become, in the combination of their investment portfolios in the Iraqi Stock Exchange, which are built from the shares of companies listed in the ISX60 index according to the models (Markowitz, Telser, Roy) to demonstrate the accuracy of their investment decision in achieving maximum A balance between return and risk. This research aimed to evaluate it using several models such as (Sharpe), (Treynor) and (Sortino) to determine the best ones in achieving balance between return and risk. Data on the shares of (10) companies in economic sectors were selected according to the length of their listing period. In the monthly sessions of closing prices for a period of (5) years, which were processed in the Excel program (the Solver package), the researchers came out with a number of conclusions, the most important of which is that the (Sortino) model, despite its use of semi-standard deviation, produced the same results for evaluating the performance of portfolios according to the (Sortino) model. Sharpe), while portfolios built according to the Telser and Markowitz models, respectively, achieved the best performance evaluation compared to other portfolios. The researchers suggested benefiting from the performance evaluation models used in this research by investors to evaluate their investment portfolios when forming them and not diversifying randomly. Because this requires that the benefits of the portfolio are not guaranteed.

The research aims to introduce leadership and the leader and the importance of each of them to society, as well as clarify the difference between leadership and management, and show the role of leadership and electronic management in implementing the sustainable development goals, knowing the role of contemporary administrative leaders in implementing the sustainable development goals in Iraqi information institutions. As for the research methodology: The researcher in this research used the descriptive-analytical method because it is the most Suitability to the nature of the research and its requirements. The most important conclusions are:
1-There is a significant shortage in assigning people with specializations to manage Iraqi government information institution.
2-Most Iraqi governmental information institutions do not have the position of Assistant Secretary-General, which causes confusion in the preparation of future leaders.
3-The administrative leaders of information institutions have full knowledge of the sustainable development goals.

It has played a prominent digital role in the global economy, and Iraq seeks to keep pace with the transformations and developments in the global digital economy. The research aims to evaluate the efficiency of the digital economy in economic activity in general and the dimensions of industrial entrepreneurship in particular. We relied on a single time period starting from the year (2006) and ending in the year (2023) for some variables of the Iraqi digital economy as inputs and as outputs that represented the variables of industrial entrepreneurship. The test was conducted in the program (Deap) and data envelopment analysis models with output routing (CRS) were used, which maximizes the outputs in light of the available inputs. The research achieved an efficiency of (100%) for both the inputs and outputs in question and there is no waste. The research suggests increasing both the inputs and outputs in question with the aim of increasing the efficiency of the variables of the digital economy for the purpose of increasing the efficiency of industrial entrepreneurship.

The research measures the extent of application of the requirements of the environmental management system in accordance with the international standard ISO:14006:2020 through checklists designed specifically for this purpose and on a seven-point scale based on actual implementation and documentation together, based on two questions: What is the extent of availability of the requirements of this standard at the Mansourieh gas station? To produce electrical energy as a suitable location for research? What is the size of the gap between the actual reality and the current administrative procedures followed? Eight items of the specification referred to above were tested, and the research reached a set of results, the most important of which was the presence of a gap of (33%) in the application of the requirements of the environmental management system for ecological designs on the ground resulting from the weakness of applying and documenting some of the sub-items, as it appeared The discrepancy is clear in the application of the provisions of the specification, in addition to the lack of care taken by the Mansouriya gas station in developing plans and programs to protect the surrounding environment. To reduce this gap, the research identified the strengths in order to enhance them, and the weak points in order to address them, for each item of the specification. Due to the presence of a gap in the application of the environmental management system, we recommended developing action plans to implement the requirements of this system to facilitate obtaining the standard or applying it to a greater extent, as well as adopting a continuous improvement approach and considering it a method for the station’s work and a context to be followed in it.

In this study, the researchers aimed to identify the impact of the strategic orientation adopted by the university administration in the transformation towards digital. The focus was on the proactive strategic orientation because it fits with the requirements of the current study. In order to achieve this goal, the hypothetical study model was built, which includes variables and dimensions of the study after reviewing previous studies related to the subject of the study. The main hypothesis and a number of sub-hypotheses emerged from this model. The descriptive analytical method was adopted in the study. As for the field, the University of Mosul was chosen, including its colleges and research centers, and the reason for this is that it is one of the pioneering organizations in the transformation towards digital in all its fields. The study sample represented university leaders who contribute to determining the strategic orientation of the university, represented by deans, their assistants, and heads of departments and branches in the university’s colleges. The researchers relied on the questionnaire form as a tool for collecting field data and information. (102) questionnaires were distributed electronically and all forms were analysed. The statistical tools used in analyzing the data were SPSS. Finally, the researchers reached a set of conclusions, the most important of which was that the university administration has a proactive strategic orientation in most areas, including anticipating the trend towards digital transformation. In addition to the proposals presented in the study, the most important of which is the interest in spreading the culture of using digital technologies by individuals at the university.

The digital economy and sustainable development are two concepts that can be applied in Iraq to achieve economic growth and sustainable development in the long term. This is done through the use of digital technology and its applications in all aspects of the economy, including business, government, education, health, finance, etc. Sustainable development also attempts to meet the needs of the current generation. Without compromising the ability of future generations to raise their own needs, the research aimed primarily to try to determine the role that the digital economy can adopt and play in promoting sustainable development in Iraq.trade openness, foreign direct investment, government capital expenditure, money supply, exchange rate. To achieve the main goal of the research, the research adopted the analytical and analogical approach in the research by relying on the (EVIEWS) program to analyze the research hypotheses and conduct econometric analysis on the research variables. The research reached a set of conclusions, the most important of which is the existence of a moral correlation between the main variables of the research and the presence of a moral effect between them, as This result indicates that the more these countries depend on the digital economy, the more this contributes to increasing sustainable development. Based on the results, the research recommended the need for the state to develop knowledge skills and deal with them and what is related to them and everything related to the use of the digital economy and work to transfer them across environments. And various applications to achieve sustainable development.

Information and its services are among the programs of academic institutions that have taken an interest in electronic governance programs to improve the level of their performance and administrative services. The research aimed to identify the electronic information services that the University of Diyala provides to its beneficiaries, as well as to identify the digital content repository that the University of Diyala has adopted, which allows access to more From 10,000 sources of information in full text within programs to make knowledge available to all in an effort to achieve sustainable development. The research used the descriptive analytical approach to suit it and the subject of the research. The research reached a number of results, the most prominent of which were: Diyala University provides electronic information services with more than 17 services. Main, with multiple sub-services branching out from it, building an electronic platform under the name of the digital content repository that uploads and makes full-text information sources available to beneficiaries from inside and outside the university and within 24 hours a day. Diyala University has contributed to pushing and promoting sustainable development through the opportunity to make knowledge available to everyone without restriction or condition.

Abstract. The research aims to identify the role that servant leadership can play in enhancing organizational happiness, and the problem of the research appears in the lack of many organizations in the foundations based on servant leadership behaviors in their administrative activities and how to deal with employees, which may reduce their contribution to work within the organization, and it was adopted The research relied on four dimensions to measure the independent variable of servant leadership, which are (empowerment, altruism, love, and humility). The research also adopted three dimensions to measure the dependent variable, organizational happiness, which are (positive feelings, lack of negative feelings, and life satisfaction). The research sample included 40 people. A worker at Amal Al-Hayat Hospital in Najaf Governorate. Questionnaire forms were distributed to them, which included measures of the research variables. The hypotheses regarding the connection and influence between the research variables were tested using the necessary statistical formulas, methods, and methods, which showed the acceptance of the research hypotheses at the overall level and at the level of the sub-dimensions. This is done through the statistical program Spss.var.23.
The research reached the most important conclusion that servant leadership contributes to raising the morale of employees, which increases their productivity quantitatively and qualitatively. It also allows employees the freedom to act and express their opinions and suggestions, which contributes to developing the reality of work in the organization, which enhances their organizational happiness. It also allows employees to make decisions. Related to work that is in the interest of the organization.

The aim of this research is to study the relationship between the quality of education and student satisfaction in the College of Administration and Economics at the University of Mosul. Researchers employed a field study methodology to collect data from a sample of college students, where a questionnaire was distributed to 740 male and female students from the College of Administration and Economics at the University of Mosul. Data analysis was conducted using statistical methods to estimate the nature of the relationship between the variables of education quality and student satisfaction.
The research results showed a strong positive relationship between the quality of education and student satisfaction in the College of Administration and Economics. Students included in the study found that a good educational experience was associated with their feelings of satisfaction and contentment. The research also found that the elements perceived as the highest quality in education include the quality of course content, the efficiency of professors, and university facilities and amenities.

The study aims to shed light on the reality of digital transformation in Libya, indicating Libya’s goals in digital transformation, and the challenges that Libya faced in digital transformation. The study also reviewed the most important digital platforms and applications used in economic sectors and activities in Libya. The study relied on the descriptive approach, and derived information from various sources and references such as books, periodicals, scientific research, and conferences, in addition to using some official reports and websites on the international information network that dealt with digital transformation.
The study concluded with the most important results reached, which are that the Libyan government is striving to play an active and influential role in order to integrate into digital transformation initiatives and programs.
A set of recommendations were also reached, the most important of which are:
1. Expanding the scope of high-speed Internet connectivity, in addition to spreading the culture of digital transformation in Libya.
2. Establishing and modernizing an infrastructure that suits technological developments, so that every individual in Libya can benefit from the digital transformation in obtaining government, health, banking, and educational services with complete ease.

Digital transformation is a necessity at the present time in light of the need to diversify economies to mitigate their vulnerability to shocks in global oil markets and with the aim of enhancing productivity and competitiveness by focusing on economic sectors that can benefit from accelerated technical development, which generally increases the levels of flexibility of these economies and their ability to achieve... A qualitative and accelerated shift in economic performance that contributes to providing more jobs for future generations. The digital sector has a promising future. The increasing trend towards using digital means indicates the possibility of achieving high growth rates. The research problem comes in the main question, which is: (How can empowerment affect... Digital technology in the process of implementing the sustainable development goals.
The research is divided into three sections, the first topic: the theoretical foundation of the concepts of digital empowerment and sustainable digital development, the second topic: analysis of the contribution of digital empowerment in achieving the sustainable development goals, the third topic: digital empowerment and the mechanisms for implementing the sustainable development goals in Iraq.

The current research aims to present the theoretical frameworks on electronic governance, which is one of the modern concepts that has been incubated with great care in recent years through its use in achieving quality and excellence of performance, as the success, survival and continuation of the organization, as well as the rights of all parties concerned in it, have become the subject of attention of many researchers and management scholars. Due to the increasing focus on the concept of governance, many organizations have been keen to study and analyze this concept. The most important of these organizations are the International Monetary Fund and the Organization for Economic Cooperation and Development. Although there are factors inside and outside the organization that may affect the level of application of governance, there are studies that indicate that the behavior of employees within the organization It may play an important role in creating the appropriate administrative environment for implementing electronic governance.

Increasing interest in both information technology and creativity strategy because they are of great importance to organizations of different nature of their activities, so the research aims to identify the reality of the work of companies and their departments and raise the interest of strategic leaders in companies to the importance of search variables.
The research problem was identified in two dimensions, the first dimension is cognitive. The second applied dimension describes the future vision and strategic plan related to the organizational innovation strategy at present. The research was applied in the field of the industrial sector, which is facing the process of change at the current stage with the accumulation of causes of neglect and lack of development. In order to achieve the objectives of the research, a number of hypotheses were formulated for the purpose of testing them in the two Iraqi companies, namely (Sufism and cotton), and the chairman and members of the board of directors and heads of departments and divisions, numbering (40 ) were chosen as a sample for research.
In order to obtain data and information related to the research variables, the researcher adopted an advanced scale suitable for research in addition to personal interviews, and for the purpose of analyzing responses and testing research hypotheses, the researcher used a number of statistical methods, including percentage, arithmetic mean, standard deviation, Pearson correlation coefficients, test (F, T) and simple linear regression. In light of the results obtained, the research reached a set of conclusions, the most important of which is the existence of a correlation between the main and secondary variables of both information technology and the organizational innovation strategy, and to make the necessary recommendations thereon, the most important of which is the need to apply creativity effectively by training senior management to absorb technology and advanced communication techniques and develop the administrative decision-making process.

The aim of the research is to strengthen the justification for the creativity of institutions by solving problems by designing an institutional statement rules program. Most of our Iraqi institution today suffers from the problem of using paper records and maintaining routine work procedures that cause boredom and exhaustion for employees who demand to complete many transactions daily. Searching for employee information for promotion, transfer, leave or retirement... etc. This takes a lot of time, which delays the completion of transactions for the applicants and increases the slowdown in institutional operations, hence the research in finding appropriate solutions adapted to the appropriate technological environment is the design of an institutional database program. Able to find suitable alternatives to the daily decisions of the aforementioned work for the employees of the organization, it will help to reduce the time and speed of delivery. Reduce the error rate with information while constantly updating the collaboration between the staff of the databases within the organization. We will rely on personal interviews of departmental managers related to databases to prove the research hypothesis using a software Spss.24From the research we conclude that the design of the program has reduced the day-to-day work problems and found new, unique and distinct creative solutions using databases. The program with the design of the databases is easy to handle and produce reports quickly, accurately and artistically if the responsible staff is trained to accomplish the tasks.

The rapid technological booms that the world has witnessed since the 1990s have produced an era of radical changes and harbingers of the emergence of information and communications technology, artificial intelligence, the Internet of Things, and others. These profound transformations are driven by a revolution of technologies in several fields that have cast their shadows in reshaping the economic system, and the accompanying effects. Clear and evident in the activities of the banking and financial sector, which were accompanied by unprecedented developments, especially in the areas of harnessing technology to expand the scope of services, and became the driving force for bringing about radical changes in financial services, allowing for structural changes in countries’ economies and individuals’ lifestyles and relationships. The research aims to investigate the impact of applying financial technology methods in achieving financial inclusion in Iraq, through the hypothesis that states that financial inclusion is a function of financial technologies. The research reached a number of conclusions and recommendations that highlighted the importance of financial technologies as one of the outcomes of technological development and presented new solutions represented by increasing efficiency and ease of access to financial services, allowing for the stability of the financial system. It recommended the necessity of strengthening the digital infrastructure and providing the service at reasonable costs that are compatible with... Capabilities of broad segments of the population through the availability of broadband services.

Institutional excellence has a role in all areas of life, including tax. Where the importance of Institutional excellence meets the importance of taxes since ancient times, because tax is a legitimate right of the state and the citizen. This importance lies in the safety of the procedures followed in collecting these funds correctly by the employees working to collect them in accordance with the laws and tax regulations in place. Therefore, cadres must be armed with knowledge and full knowledge of laws, regulations and Accounting control methods. Hence the importance of research for the Accounting control in the direction of Institutional excellence and areas of spending on it, and its reflection in enhancing loyalty of workers towards the General Tax Authority in a way that ensures achieving the goals it seeks. The research revealed the problem of the study in whether the Accounting control carried out by the surveyed body strengthens the relationship with Institutional excellence ? What are the implications of this relationship in achieving the goals? The second topic deals with the concept and definition of Institutional excellence and its importance. While the third topic includes: the concept and objectives of accounting control and its importance and elements, while the fourth section showed the practical side through testing the hypothesis that Institutional excellence affects positively the Accounting control of the General Tax Authority. The research reached the most important conclusions, which are that the authority achieves Institutional excellence through its ability to withstand difficulties, its acceptance of difficult work and its possession of leadership with competence, experience and knowledge. As for the most important recommendations that are proposed to be taken, increasing the awareness of departments of the importance of human resources (workers), as they are the main element in business organizations, so the latter must preserve them and work to enhance their Institutional excellence if it wants to achieve its goals.

This research aims to know role of employee empowerment strategy in artificial intelligence in the General Directorate of Education in Diyala Governorate. The problem of the research was that government institutions operate in a fast, dynamic environment and face many challenges and difficulties. For the purpose of achieving the research objectives, the descriptive and analytical approach was relied upon, and the data was collected using a questionnaire containing (20) statements divided into three axes and distributed to a sample of (40) employees of the General Directorate of Education in Diyala Governorate. The data was analyzed using the statistical package program (SPSS), and the research reached a set of conclusions, the most important of which is the existence of a correlation and influence between the employee empowerment strategy and artificial intelligence. In light of these conclusions, a set of The most important recommendations are that the researched institution can, by adopting a strategy, enable workers to use artificial intelligence to improve the work environment and keep pace with future changes to achieve its goals.