Al-Ghary Journal of Economic and Administrative Sciences
Al-Ghary Journal of Economic and Administrative Sciences, its first issue was in 2004 and the issue was in paper. Research began to be published electronically in 2007. The magazine stopped in 2020 as a result of the Covid-19 epidemic. It will be published electronically in 2021. It is a peer-reviewed journal for scientific purposes that publishes specialized research in economics, management, accounting, financial and banking sciences, statistics, and tourism. It also publishes summaries of recent important books in the field of specialization. The magazine won the best specialty for the years 2009-2010. All research is subject to comprehensive review by reviewers. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. To submit research for the purpose of publication in the journal, the research submitted for publication must not have been previously submitted for publication, accepted for publication, or published in another journal. For the purpose of ensuring the originality of the research issued by the journal, the journal uses the ithenticate program to detect plagiarism. In reviewing research, the journal also adopts a double-blind policy where both the researcher and the research evaluator are anonymous to each other in order to achieve transparency in accepting and publishing research. ISSN(Print): 1994-0947 for 2004-2023 ISSN (Print): 3006-1911 From 2024 onwards ISSN (online): 3006-192X From 2024 onwards
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e Impact of Strategic Physiognomy on Achieving Entrepreneurial Performance: An Analytical Study at the Oil Projects Company / Karbala Refinery Project Authority
Purpose: This study aimed to examine the impact of strategic physiognomy on achieving entrepreneurial performance at the Oil Projects Company/Karbala Refinery Project Authority. Specifically, it investigated the influence of the dimensions of strategic physiognomy-empowerment, inspiration, and deep understanding-on entrepreneurial performance through its dimensions of organizational innovation, strategic renewal, and venturing. Methodology: The study adopted a descriptive-analytical research approach. A structured questionnaire was employed as the primary instrument for data collection from a sample of administrative leaders, managers, and department heads at the Oil Projects Company/Karbala Refinery Project Authority. A total of 302 valid questionnaires were obtained for statistical analysis. Data were analyzed using SPSS V.26 and SmartPLS, applying descriptive statistics, normality testing, confirmatory factor analysis (CFA), and Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings: The findings revealed that both strategic physiognomy and entrepreneurial performance were perceived at a satisfactory level within the surveyed organization. The results also demonstrated a statistically significant positive effect of strategic physiognomy on entrepreneurial performance (β = 0.549, p < 0.05). Strategic physiognomy explained 30.2% of the variance in entrepreneurial performance. Furthermore, all dimensions of strategic physiognomy exerted significant positive effects on entrepreneurial performance, with deep understanding showing the strongest influence, followed by inspiration and empowerment. Originality/Value: This study provides empirical evidence regarding the role of strategic physiognomy in enhancing entrepreneurial performance within the Iraqi oil sector. It contributes to the existing literature by addressing a knowledge gap concerning the relationship between these two constructs and offers practical insights for developing strategic leadership practices that enhance entrepreneurial performance, organizational sustainability, and competitive advantage.
Strategic Physiognomy; Entrepreneurial Performance; Oil Projects Company; Karbala Refinery Project Authority.
Copyright (c) 2026 فاضل راضي غباش الغزالي، محمد حسين راضي https://creativecommons.org/licenses/by/4.0
The Possibility of Modifying the Gross Domestic Product Environmentally according to the Sustainability Requirements Iraq is an Analytical Study
Integrating environmental dimensions into the economic policies adopted by economic policymakers has become essential, given the depletion of resources and the deterioration of the economic environment in Iraq. Traditional national accounts are no longer a tool for evaluating economic activities in the country, but rather a tool for forecasting and formulating economic policy, and determining the country's economic position, after integrating environmental considerations environmental deterioration and resource depletion and removing them from national accounts, to be more credible and objective. This requires correcting the economic growth indicator in Iraq to be consistent with sustainability, so that it addresses the devastation and imbalance in the social and economic environment
Environment, Sustainable Development, Green Economy, Environmentally Modified Gross Domestic Product
Copyright (c) 2026 ناجي رديس عبد شعبان https://creativecommons.org/licenses/by/4.0
The phenomenon of dollarization in Iraq and its impact on the effectiveness of monetary policy for the period (2005-2025)
This research aims to analyze the phenomenon of dollarization in Iraq for the period (2005-2025) and measure its impact on the effectiveness of monetary policy. The research was based on descriptive and standard methods, using the multiple linear regression model and the self-regression vector model (VAR), based on the data of the Central Bank of Iraq. The descriptive results showed that the dollarization rate reached (123.32%) in 2025, exceeding the 100% barrier as of 2023, indicating the transformation of the economy towards almost complete dollarization, while the standard analysis revealed that the dollarization coefficient was statistically insignificant, which means there is no confirmed effect of dollarization on inflation, while the interest rate showed a direct and significant relationship with inflation reflecting the disruption of the traditional interest channel, and the exchange rate was the research recommended restoring confidence in the dinar, restructuring the interest rate to make it real positive, reducing the gap between the official and parallel exchange rates, and enhancing coordination Between fiscal and monetary policy.
Dollarization, Money supply, Exchange rate, Interest rate, Inflation
Copyright (c) 2026 ولاء عبد النبي الجوراني https://creativecommons.org/licenses/by/4.0
The Bayesian Hierarchical Approach with Adaptive Lasso Technique to Identify Factors Affecting Student Dropout Rates in Secondary Education in AL Najaf
The problem of student dropout is one of the most significant challenges facing the educational process today. Furthermore, choosing an accurate statistical method to reduce this phenomenon is one of the most essential and necessary measures for decision-makers in mitigating it. This research aims to apply the bayesian hierarchical method with adaptive Lasso to identify the most significant factors influencing student dropout rates in secondery schools. Adaptive Lasso is crucial for model interpretation and improving prediction accuracy. Furthermore, the Bayesian approach combined with this technique facilitates accurate estimations by incorporating raw data into the study. The Gibbs Sampler algorithm was developed and used in the R program for the estimation process, utilizing subsequent functions from both the Bayesian and adaptive Lasso methods. The results indicate that family encouragement, family income, and motivation are among the most significant factors contributing to increased student dropout rates, with p-values ​​of 0.003, 0.01, and 0.001, respectively. The findings also demonstrate the accuracy and importance of using the Bayesian hierarchical approach with adaptive Lasso compared to traditional methods.
, the General Directorate of Education in Najaf Governorate
Copyright (c) 2026 د.هيثم حسون ماجد الخزاعي https://creativecommons.org/licenses/by/4.0
The role of local funding sources in supporting the general budget in Iraq: challenges and development mechanisms
Domestic financing sources are a fundamental pillar upon which countries rely to support their public budgets and achieve financial and economic stability. They represent one of the most important resources contributing to the financing of public expenditures and the implementation of development programs and projects. These sources are gaining increasing importance in rentier economies, particularly the Iraqi economy, which depends heavily on oil revenues to finance its public budget. This makes it more vulnerable to economic fluctuations resulting from changes in global oil prices. Hence, the need to strengthen the role of domestic financing sources as an important tool for achieving economic diversification and enhancing the state's ability to confront financial crises becomes apparent. This research aims to demonstrate the role of domestic financing sources in supporting the Iraqi public budget by analyzing the contribution of tax and non-tax revenues, as well as revenues from the oil extraction sector, to financing public spending and achieving financial stability. The research also seeks to examine the current state of these sources and their efficiency in meeting the public budget's revenue needs for financing its public expenditures. Furthermore, it analyzes the challenges they face, whether economic, administrative, or legislative, and the impact of these challenges on the public budget's ability to achieve its economic and social objectives.The research also highlights the importance of domestic financing in strengthening the state's financial independence, as reliance on internal resources reduces the need for external financing and the associated financial burdens and economic obligations. Furthermore, domestic financing contributes to enhancing financial stability by mitigating the impact of external fluctuations and changes in oil prices and global interest rates, thereby supporting the state's ability to manage its fiscal policy more efficiently and effectively.
Local funding sources, the general budget
Copyright (c) 2025 مخلد ظاهر حبيب https://creativecommons.org/licenses/by/4.0
Inspirational Leadership and Its Impact on Strategic Vigilance An Analytical Exploratory Study of the Opinions of a Sample of Security Leaders in the Directorate of Civil Status, Passports and Residency in Najaf Al-Ashraf Governorate
Our current study aims to test the role of inspirational leadership in strategic vigilance in the Directorate of Civil Status, Passports and Residence in Najaf Governorate, as well as diagnosing the level of interest of the Directorate of Civil Status in Najaf in the variables of the study and its sub-dimensions. The study adopted the descriptive analytical approach to accomplish Requirements of the study, as the study was applied to a sample of workers at the administrative and security levels, represented by (Department of Residence Affairs, Department of Passports Affairs, Department of National Card, Department of Civil Status Affairs, Department of Nationality Affairs, Department of Information Office, Department of Administrative Affairs). The sample was intentional in these departments. The researcher distributed (295) questionnaires to them. He was able to use (265) questionnaires that are valid for statistical analysis and through which they can survey their opinions about the variables of the study. He used a number of statistical programs (Amos V.25, Smart pls V.3.3, SPSS V.26) to analyze the primary data with the adoption of descriptive and inferential statistical tools to test the data and hypotheses of the study. Civil status, passports and residence in Najaf Al-Ashraf.
inspiring leadership, strategic vigilance, the Directorate of Civil Status, Passports and Residence in Najaf Governorate.
Copyright (c) 2025 ا.د. عامر عبد كريم الذبحاوي، علي كدر لايذ الميالي https://creativecommons.org/licenses/by/4.0
Knowledge-based human resource management and its role in promoting organizational Excellence through the Mediating role of an agile workforceAn analytical study of the opinions of a sample of workers in a number of private banks in the province of Najaf
The study aims to reveal the relationship and influence between human resource management through its sub-dimensions, and organizational excellence through the mediating role of the agile workforce, at the level of a sample of workers in private banks, based on a main problem, which was diagnosed by several questions that included the extent of awareness of the relationship, and the impact between Field variables, and to root the knowledge bases, the study relied on a model (Kianto et al., 2017:12-14) to measure knowledge-based human resource management, which consists of four dimensions: (employment and selection based on knowledge - training and development based on knowledge - Performance assessment based on knowledge - compensation based on knowledge) and a model (Alavi et al., 2014: 23) to measure the agile workforce, which included three main dimensions (proactive agile workforce - adaptive agile workforce - flexible agile workforce) As well as the model (Al Shobaki & Abu-Naser, 2016:70) to measure organizational excellence, which includes three main dimensions (leadership excellence - service excellence - cognitive excellence). The questionnaire was adopted as a main tool in collecting data and information for the study, as well as some personal interviews with the sample members, who were represented by a group of individuals working in private banks. departments and employees) as well as the Chairman of the Board of Directors. For the purpose of statistical analysis and treatment, the study relied on the test of the normal distribution of the study data, and a set of descriptive statistical measures, and basic structural tests were used, for the validity of the approved measures as a test of internal consistency methods, which include (compound reliability, Cronbach’s alpha, extracted average variance test and confirmatory factor analysis), The effect relationship was measured to estimate the impact factor, and the coefficient of determination, and these methods were used by statistical programs (SPSS V.26. & AMOS. 24). Through the study, many conclusions were reached, the most important of which was that knowledge-based human resource management is an important element in the life of the organization, especially in light of the increase in the intensity of local and global competition. It is necessary to rely on it as one of the mechanisms that contribute to maintaining the survival of And the continuity of the organization in the intensely competitive market, while the agile workforce helps to identify opportunities and threats in the external environment, analyze them accurately, and turn them into strengths that benefit the organization, in building appropriate strategies, which lead it to success.
knowledge-based human resource management, agile workforce, organizational excellence, private banks in the Najaf governorate, supervision.
Copyright (c) 2024 ا.د. عامر عبد كريم الذبحاوي، زهراء محمد حسين سعيد https://creativecommons.org/licenses/by/4.0
The Impact of Auditor Specialization on the Quality of Key Audit Aspects (KAMs): The Mediating Role of Professional JudgmentA Field Study of Audit Firms and Companies in Syria
This research aims to evaluate the role of auditors, professional judgment as a mediating variable in the relationship between sector specialization and the quality of Key Audit Matters disclosure in audit frims and companies operating in Syria. to achieve the study,s objectives, a descriptive approach was adopted. The research distributed 270 qusetionnaires to external auditors working in Syria, and 226 valid questionnaires were returned, representing a response rate of 83.70%. SPSS version 25 was used to analyze the data. The results showed that Professional Judgment has a significant impact on the quality of Key Audit Matters disclosure, and that including it as a mediating variable strengthens the relationship betweeen the auditor,s industry specialization and KAM disclosure quality. this indicates that the quality of financial reports transcends traditional quantitative measures, as it depends largely on the auditor,s ability to utilize their industry expertise and knowledge, and to refine their professional judgment to identify and clearly articulate material matters in KAM disclosure. Based on the positive rrlationship between industry specialization and KAM disclosure quality, the study recommends that regulatory policies for audit frims and companies be supported. Regulatory bodies and Financial institutions are advised to encourage industry specialization practices and ensure the continuity of training and periodic evaluation of auditors.
Auditor's sectoral Specialization, Auditor's Professional Judgment, Key Audit Matters (KAMs).
Copyright (c) 2026 مجد الدين منذر الوزه https://creativecommons.org/licenses/by/4.0
Using the Almone model to measure the time regression of the interest rate in some macroeconomic variables: The United States of America as a model
Interest rate is one of the most important monetary policy instruments that is used both in times of crisis and in recovery cycles to influence macroeconomic variables, as well as the fact that the interest rate is one of the instruments that the real economy over a certain period, depending on the degree of economic dynamism.This research aimed to use time-distributed variables to measure and analyze the dynamic effects of interest rate changes and their reflection on certain macroeconomic variables in the United States during the period (2000.Q1 - 2020.Q4) using the Almone model. The study concluded that the interest rate is one of the most important tools used by monetary authorities to influence the components of aggregate demand (investment and consumption), as well as being the most readily transferable tool to the real economy. Furthermore, based on the estimation results, it became clear that investment increased at a decreasing rate with rising interest rates during the initial period of the first slowdown, i.e., after three months, due to the increased cost of using capital. To avoid surprises that may occur in a large-scale economy like the US economy, policy must be formulated systematically and in a way that is understandable to businesses and households to help them make economic decisions and plan for the future.
interest rate, Almone model, investment, consumption, Gross domestic production (GDP)
Copyright (c) 2025 علي عايد ناصر https://creativecommons.org/licenses/by/4.0
Super Leadership and Its Role in Enhancing Digital Marketing Tools: An Exploratory Study of the Opinions of a Sample of employees in General Directorates in administratively independent city of Zakho
This study aims to analyze the role of exceptional leadership in enhancing digital marketing tools within the general directorates of the administratively autonomous city of Zakho in the Kurdistan Region of Iraq. The shift towards a digital environment has become a fundamental requirement for the success of modern organizations. Leadership with a broad vision, the ability to motivate, flexibility, and innovation has become a crucial factor in developing digital practices and improving the effectiveness of adopted marketing tools. The study adopted the descriptive analytical approach by reviewing the theoretical literature, in addition to using a questionnaire tool to collect data in a random manner. The sample included managers and marketing employees in the general directorates studied that adopt digital marketing within their marketing activities. The study also considered superior leadership, with its dimensions of self-empowerment, self-leadership, self-efficacy, and self-regulation, as the independent variable, and digital marketing, with its dimensions of social media, email, content design, and e-commerce, as the dependent variable. Within an analytical framework aimed at identifying the nature of the statistical relationships between the two variables, several main and sub-hypotheses were formulated to test the relationship between them. A range of analytical statistical methods were employed, including Pearson's correlation coefficient, simple and multiple correlation coefficients, and simple and multiple regression coefficients. The study's results revealed a statistically significant positive correlation between superior leadership and the enhancement of digital marketing tools, thus confirming the impact of superior leadership dimensions on the development of these tools. The results also showed that integrating the dimensions of effective leadership contributes to improving organizations' marketing performance and differentiating them from their competitors, thereby enhancing their chances of success and achieving their strategic goals. The study concluded with a number of proposals and implementation mechanisms that would support organizations in strengthening their digital capabilities and developing their marketing practices.
Super Leadership, Digital Marketing, General Directorates in city of Zakho
Copyright (c) 2026 برشنك صالح محمد العسكري، چیا عصمت دينو، اڤان يوسف حجي حجي https://creativecommons.org/licenses/by/4.0
The effect of Organizational virtuousness in Avoid strategic Drifts - Analytical research in the Iraqi industrial sector
The purpose of this study is to identify the intellectual dimensions of its variables, represented by (organizational integrity and strategic deviations), to diagnose their level of importance, and to determine the level of strategic deviations in the investigated factory. In addition, the study aims to examine the effectiveness of organizational integrity in reducing strategic deviations. The research problem was formulated through a set of conceptual and applied questions. To address these questions and verify the study objectives, the descriptive-analytical approach was adopted. The Ready-Made Men’s Garment Factory in Al-Najaf Al-Ashraf served as the applied field setting. A random sample of (164) individuals was selected from a total population of (280). A questionnaire was used as the primary instrument for collecting essential data and information. The questionnaire was designed based on a set of validated international scales and consisted of (35) items covering the study variables and their respective sub-dimensions. The study hypotheses were tested and verified using the statistical software programs (SMART PLS and SPSS v.23). The study reached several conclusions, most notably that focusing on the investment and reinforcement of organizational integrity contributes to reducing strategic deviations in the investigated factory.
Organizational integrity, strategic Drifts, organizational empathy
Copyright (c) 2025 نعمه محمد عباس الطرفي، رافد حميد الحدراوي https://creativecommons.org/licenses/by/4.0
FUEL SUBSIDY REMOVAL AND ITS SOCIOECONOMIC IMPLICATIONS ON HOUSEHOLD WELFARE IN TUNGA, NIGER STATE
This study investigates the socioeconomic effects of the removal of fuel subsidies on household welfare in Tunga, Niger State. Historically, fuel subsidies in Nigeria have been employed to diminish transportation and commodities expenses, ultimately enhancing household welfare. In 2023, the federal government rescinded subsidies to alleviate fiscal pressure and reallocate resources towards social services and infrastructure. Data were obtained from 400 households using a survey methodology, with 300 valid responses analysed by descriptive statistics and ANOVA. The study evaluated household views on fluctuations in fuel prices, spending behaviours, and access to necessary commodities subsequent to the removal of subsidies. Findings demonstrate that most households encountered substantial rises in fuel and transportation expenses, heightened food prices, and a decline in disposable income. ANOVA results indicate a statistically significant association between subsidy removal and household welfare (F = 4.56, p = 0.003), affirming that increasing gasoline prices substantially impact living standards, particularly for low- and middle-income households. The results correspond with the cost-push theory, emphasising that rises in production and distribution expenses directly diminish household purchasing power and welfare. The research additionally concludes that governmental measures were regarded as insufficient in alleviating these impacts. The report advocates for targeted social safety nets, assistance for informal sector workers, price monitoring, public awareness initiatives, gradual policy implementation, investment in alternative infrastructure, and ongoing review to safeguard vulnerable households. The research presents empirical information about the household-level effects of subsidy removal and offers insights for policymakers aiming to reconcile fiscal sustainability with the socioeconomic welfare of communities in fuel-dependent economies.
: Fuel Subsidy Removal, Household Welfare, Socioeconomic Implications, Cost-Push Theory, Niger State
Copyright (c) 2026 إيمانويل إيمويدي أوياسور https://creativecommons.org/licenses/by/4.0
Comparing Multi-Factor Asset Pricing Models to Explain the Variance in Common Stock Returns: An Analytical Study of the Iraq Stock Exchange
The current research studied the impact of financial strategy, with its financial indicators (debt-to-equity ratio, tangible assets ratio, and dividend payout ratio), on performance growth, measured by its three indicators (return on capital employed, return on assets, and earnings per share), for a sample of cement manufacturing companies listed on the Egyptian Stock Exchange. The research population consisted of a group of cement manufacturing companies whose shares were listed on the Egyptian Stock Exchange (EGX) for the period 2009-2024. Descriptive statistics were used to analyze the means, variance, and standard deviation of the research indicators to understand the nature of the data. Inferential statistics were used to draw relevant conclusions. Consequently, diagnostic tests were conducted using EViews-12 software to determine the suitability of the estimation method used to test the research hypotheses. Hausman's test was used to determine whether the Fixed Effect, Random Effect, or Pooled Ordinary Least Squares estimation technique was the most appropriate for the model. The relationship between the indicators was also tested and analyzed statistically and quantitatively using cross-sectional time data analysis. To better characterize the data, the Lagrangian Multiplier Test was performed on three models: pooled ordinary least squares, fixed random least squares, and so on, to select the best model. The results of these tests suggested the necessity of adopting a random effects model for the sample data and testing the hypotheses based on these results. The results also revealed that financial strategy measures had a significant impact on the performance growth of the studied companies. The research concluded that financial strategy indicators affect the performance growth of the studied companies, either individually or collectively.
Dividend distribution ratio, Financial strategy, Performance growth
Copyright (c) 2026 احمد عبد محمود الجنابي، اعتصام جابر الشكرجي، محمد سلمان نعمه https://creativecommons.org/licenses/by/4.0
The role of emotional intelligence in improving the quality of communication between leadership and employeesCase study of Al-Nusour University
This research examines the impact of emotional intelligence in leadership on the quality of communication between leaders and employees in academic institutions. The need for this research arose due to the limited practical application of emotional intelligence skills in Arab institutions and the recurring issues of misunderstanding and organizational conflicts. The research aims to analyze the most effective components of emotional intelligence in enhancing the quality of leadership communication and to offer practical solutions for integrating emotional intelligence into leadership training and development policies, thereby improving the work environment. The research is significant because it fills a gap in Arabic literature on the impact of organizational emotional intelligence and provides practical insights for decision-makers regarding improving communication, reducing conflicts, and increasing team productivity. The study employed a quantitative approach, using Al-Nusour University as a case study. Questionnaires were distributed to a random sample of 250 administrative and academic staff members from all organizational levels. Statistical analyses, such as means, standard deviations, Pearson correlation coefficients, and multiple linear regression analysis, were used to reveal the impact of emotional intelligence dimensions on communication quality. The results showed a strong positive relationship between emotional intelligence, particularly its dimensions related to social awareness and relationship management, and the quality of leadership communication
Emotional intelligence, improving communication quality, leadership, employees
Copyright (c) 2025 نعمان منذر وردي https://creativecommons.org/licenses/by/4.0
Marketing Doctrine and Its Relationship to Brand Authenticity: The Interactive Impact of Strategic Identity(A Survey Study of Opinions from a Sample of Employees at Noor Al-Kafeel Company)
This research aims to highlight the nature of the relationship and the impact between strategic identity and brand authenticity, through an exploratory study of the opinions of a sample of employees at "Noor Al-Kafeel Company for Animal and Food Products". The research problem stemmed from questioning whether the failure to achieve brand authenticity in organizations is due to a lack of attention to strategic identity, which is considered an intangible resource that provides flexibility and consistency to organizational and marketing activities. The research relied on a field survey methodology, wherein 115 questionnaires were distributed using purposive sampling to the employees of the aforementioned company. For analysis purposes, descriptive statistics (arithmetic mean, standard deviation, coefficient of variation, and relative importance) were used to evaluate the level of the variables' dimensions. Additionally, Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed via SmartPLS v.4 software to test the main research hypothesis. The results of the descriptive analysis revealed a positive trend among the sample members toward the dimensions of strategic identity (vision, mission, values) and the dimensions of brand authenticity (brand congruence, brand consistency, and customer orientation toward the brand). Furthermore, the hypothesis testing results confirmed a positive and significant impact of strategic identity on brand authenticity. Based on these findings, the research concluded that a clear and coherent strategic identity plays a pivotal role in building brand authenticity and enhancing its credibility. Accordingly, the research recommended that the company's management develop a clear and explicitly stated core vision, mission, and values, ensure their consistency across all marketing and communication interactions, and design campaigns that reflect these values to solidify trust and increase customer loyalty to the brand
Strategic Identity, Brand Authenticity, Noor Al-Kafeel Company
Copyright (c) 2026 ليث علي يوسف محمد الحكيم؛ اكرام عدنان تمكين الظالمي https://creativecommons.org/licenses/by/4.0
A Comparative Study in Methods of Estimating Cointegration Regressin with Practical Application
Providing a clear picture of the nature and content of the research, this study pioneered the fundamental concepts of time-dynamic minute analysis, variance analysis, unit root probability, integration tests, and technical methods for estimating plasma model parameters. Based on this foundation, the research focused on testing the stability of time-dependent strains, confirming the existence of co-integration between these strains, and then comparing the following methods and estimations: 1- Ordinary Copy Method (OLS). 2- Fully Ordinary Copy Method (FMOLS). 3- Ordinary and Systematic Copy Method (DOLS). 4- Canonical Integral Covariance Estimator (CCR). These concepts were applied in the practical aspect using the Eviews 7 statistical software. The results we obtained were as follows: The general term for the prices of electronic laptops is statistically influenced by a specific factor. This means that the monetary factor is important in determining the overall Consumer Price Index. This can be explained by the fact that an increase in the volume of transactions will lead to an increase in investment in the purchase of various services. To meet this demand, a large amount of circulating cash is available to stimulate the Iraqi economy. The ratio between domestic and foreign authorities in terms of ranges is statistically significant, indicating an important financial model in the Japanese economy, A regression model was applied to integrate signals and an error correction model for the two research phenomena: the general index of smartphone prices in Iraq, and local tracking via instant internet.
Time series analysis, cointegration, integrative regression models
Copyright (c) 2025 علي محمد علي https://creativecommons.org/licenses/by/4.0
Developing the technical skills of workers in production process planning using linear programming methods(An applied study in a men's clothing factory in Najaf)
This research aims to analyze the current state of employees' technical skills in production planning and to demonstrate the role of linear programming in developing these skills to achieve a competitive advantage and maintain the organization's market share. The study adopted a descriptive-analytical approach، selecting a men's clothing factory in Najaf as a representative case study of production organizations in the textile industry. The focus was on identifying the reasons for the decline in employees' technical skills، analyzing the nature of traditional production methods، and exploring the possibility of replacing them with modern quantitative methods، particularly linear programming and sensitivity analysis using QSB software. The results showed that adopting linear programming significantly contributes to improving production planning decisions، selecting optimal production alternatives، and achieving optimal utilization of factory resources، which positively impacts cost reduction and profit maximization. The study also indicated that developing employees' technical skills through continuous training and the use of specialized software is a fundamental factor in supporting production performance and enhancing the competitiveness of national products in the Iraqi market. A set of conclusions and recommendations was reached، emphasizing the necessity of investing in human capital and modern quantitative technologies to ensure sustainability and competitive advantage.
cal worker skills، Production process planning، Linear programming
Copyright (c) 2025 آلاء رزاق نعيم المجتومي، مؤيد عبد الحسين الفضل https://creativecommons.org/licenses/by/4.0
Analysis of the relationship between investment spending and the trade balance in Iraq and Egypt for the period (2004-2023)
This research examines the reality of investment expenditures and the trade balance in the Republics of Egypt and Iraq for the period 2004–2023, attempting to explore the nature of the relationship between them in light of the economic changes that both countries witnessed during the study period. It begins with the general assumption that investment expenditures have a potential role in influencing the performance of the trade balance, and that this influence varies depending on the nature and efficiency of the expenditures and the surrounding economic conditions. The results indicate that investment expenditures were characterized by a degree of fluctuation during the study period, and that their impact on the trade balance was not uniform across different periods. This may be related to variations in the efficiency of investment spending allocation and its sectoral composition. In light of this, the research emphasizes the importance of improving the efficiency of investment expenditures and directing them toward productive sectors, which could contribute to supporting economic performance and improving the trade balance in both countries in the medium and long term.Keywords: Investment .expenditures, trade balance, Egypt and Iraq.
Investment .expenditures, trade balance, Egypt and Iraq
Copyright (c) 2026 ايمان مظفر يوسف https://creativecommons.org/licenses/by/4.0
Financial intelligence, investment decision quality, and their impact on market value added: An analytical study of a sample of private commercial banks in Iraq.
This study aims to analyze the impact of both financial intelligence and investment decision quality on achieving added market value, through an analytical study of a sample of private commercial banks operating in Iraq during the period from 2015 to 2022. The study was based on a quantitative analytical approach, benefiting from actual annual data for banks listed on the Iraq Stock Exchange, with the use of a number of financial indicators, most notably: return on assets. (ROA), return on investment (ROI), return on equity (ROE), liquidity ratio, as well as market value added (MVA) calculations, and A number of statistical tools were used, such as linear correlation analysis and multiple regression, to test the relationships between the variables. The results showed that the return on equity(ROE) as a representative of financial intelligence is the most influential and significant factor in explaining the variance in market value added, while investment decision quality indicators did not appear (ROA, ROI) And a moral impact within the approved model, the results also indicated that there is a moderate positive impact of liquidity in supporting market value. The researcher recommends The necessity of raising the efficiency of financial management in private banks, adopting strategic practices that enhance the use of financial intelligence in guiding investment decisions, and linking financial performance to the market position of the bank. A shelf.
Financial intelligence, investment decision quality, market value added, Iraqi banks
Copyright (c) 2025 فائز هليل سريح https://creativecommons.org/licenses/by/4.0
Studying the Relationship between Strategic Learning and Employee Empowerment
This study investigates the relationship between Strategic Learning and Employee Empowerment within private-sector healthcare hospitals in the city of Najran, Kingdom of Saudi Arabia, from the perspective of healthcare employees. The research seeks to assess employees’ perceptions of the significance of strategic learning and its role in enhancing empowerment practices within healthcare organizations. A comprehensive descriptive survey design was employed due to its suitability for addressing the study’s objectives. Strategic learning, as the independent variable, was operationalized through four dimensions: knowledge generation, knowledge dissemination, knowledge interpretation, and knowledge implementation. Employee empowerment, the dependent variable, was measured using three dimensions: participation in decision-making, delegation of authority, and autonomy in job performance. Data were collected using an electronically administered questionnaire distributed across the study population. Statistical analyses were conducted using the Statistical Package for the Social Sciences (SPSS). Hypotheses were tested through multiple regression analysis and analysis of variance (ANOVA) for regression models. The findings revealed significant variation in the influence of Strategic Learning dimensions on the various aspects of Employee Empowerment, highlighting the complex and interconnected relationship between learning-oriented strategies and empowerment mechanisms in healthcare organizations. These results underscore the critical role of strategic learning in shaping empowerment practices, particularly within private hospitals operating in Najran. Based on the findings, the study recommends leveraging digital technologies to enhance strategic learning and employee empowerment by investing in knowledge management systems and digital platforms that facilitate knowledge sharing, support continuous learning, and strengthen employees’ capacity for effective decision-making.
Strategic Learning, Employee Empowerment, Healthcare Sector.
Copyright (c) 2026 التاج محمد محمدعلي حامد، علي صالح أحمد الحارثي https://creativecommons.org/licenses/by/4.0
The Role of Strategic Management in Addressing Environmental Challenges in Marketing
This research aims to explore how strategic management contributes to addressing environmental challenges in marketing and its role in reducing the risks associated with marketing decisions. The study is based on a problem related to the effectiveness of management strategies in facing and overcoming environmental challenges through enhancing marketing flexibility and sustainable innovation. The research relies on the descriptive analytical inductive approach, through a review of relevant literature in order to understand the relationship between strategic management and environmental challenges in marketing. The results showed that strategic management plays a pivotal role in confronting environmental challenges and achieving a competitive advantage through flexible policies, effective planning, innovation, and digital transformation. The study recommends the necessity of adopting comprehensive environmental strategies and directing resources toward environmental innovation. Enhancing strategic flexibility and involving stakeholders also strengthen the institutions’ ability to adapt and achieve desired outcomes.
Strategic Management, Environmental Challenges, Marketing Flexibility.
Copyright (c) 2026 سلام مزهر عطوان ، واثق عبد الحسين جابر، شهد كريم حسين، حسن إسماعيل محمد https://creativecommons.org/licenses/by/4.0
Impact of Applying Methodology Value Engineering (VE) in sustainable in industrial project: A case study ENJAZ Maintenance and Training Company / Basra / Iraq
The value analysis stage is considered one of the most important stages of the project to find available alternatives in the project environment to complete the project at the lowest cost, highest quality, and in the shortest possible time and according to the implementation schedule. The industrial project is one of the most important projects that achieve a competitive advantage in terms of cost, quality and time, as the value engineering methodology is considered one of the most important modern technologies to save costs and focus on function. Value Engineering(VE) is six successive stages defined and defined for each stage a group of operations that are carried out through a professional and multidisciplinary team and under the guidance of the owner or investor and through a clear sequence chosen as a result of previous experiences and results and depends mainly on improving quality and performance and eliminating unnecessary costs necessary to achieve sustainable competitive advantage from the environmental, economic and social aspect to achieve market demands and according to consumer desires. The concept of comprehensive maintenance is maintaining machinery, equipment, buildings and industrial networks in good condition and suitable to cover the required production with the necessary efficiency and quality, at the lowest possible costs. Case-Study stage: (Enjaz Company) It is the stage in which the results of the previous stages are achieved and implemented, as well as follow-up of what is being implemented, verification of expected results, overall evaluation of the experiment and keeping and recording everything related to the study. Maintenance of machines and machines is one of the most important alternatives to the industrial project, where the training of workers works according to a planned approach to save costs and achieve high quality and in the shortest time.
Copyright (c) 2025 ماهر كاظم طاهر، سناء حسن زبون https://creativecommons.org/licenses/by/4.0
Analyzing the impact of economic and political changes on the performance of financial and banking markets
This research aims to analyze the impact of economic and political changes on the performance of financial and banking markets. A deep understanding of this impact is essential for investors, traders, and financial and banking institutions, as economic and political changes can significantly affect the stability and performance of these markets. A range of economic and political factors will be analyzed, and their impact on financial and banking markets will be examined. The central question is: how can the impact of economic and political changes on the performance of financial and banking markets be analyzed and understood? The research seeks to investigate the relationship between economic and political changes and the performance of financial and banking markets. Financial markets are also linked to political research because they constitute a major source of intense political conflicts over distributional outcomes. This is particularly evident in the context of financial crises, whether banking crises, currency crises, sovereign debt crises, or a combination thereof. Global macroeconomic developments and prospects: Uncertainty surrounding the global financial and economic outlook remains high amidst declining economic activity and global investment.
Economic factors, financial markets, capital quality
Copyright (c) 2025 Mohammed ghali Rihe https://creativecommons.org/licenses/by/4.0
Measuring and analyzing the level of financial stability through the( 3Z-Score)model An analytical study of a number of Islamic banks for the period (2020-2024)
This study aims to measure and analyze the level of financial stability in a number of private Islamic banks in Iraq by applying the Z-Score³ model as a quantitative tool for assessing risk-bearing capacity and predicting the banks’ ability to remain viable amid financial and economic challenges. The study adopted a descriptive–analytical methodology, relying on the published financial statements of three selected banks—namely, the Iraqi Islamic Bank for Investment and Development, Al-Mashriq Al-Arabi Islamic Bank for Investment and Finance, and Al-Arabiya Islamic Bank—for the period 2020–2024. The study population consisted of all private Islamic banks operating in Iraq and listed on the Iraq Stock Exchange, while the sample was purposively selected based on data availability and operational stability. Direct financial analysis was employed through the calculation of the financial ratios constituting the Z-Score³ indicator. The study reached a key conclusion: there is a clear disparity in the level of financial stability among the examined banks. The results indicated that the Iraqi Islamic Bank for Investment and Development achieved the highest average Z-Score³ value, reflecting relative robustness and sound financial flexibility. In contrast, Al-Mashriq Al-Arabi Islamic Bank exhibited a moderate level of financial stability with some fluctuations, whereas Al-Arabiya Islamic Bank recorded the lowest level of the indicator. The study recommends adopting prudent financial policies focused on strengthening retained earnings, improving working capital management, and increasing equity relative to liabilities. It also emphasizes the importance of utilizing the Z-Score³ model as an early-warning tool applied periodically within internal control reports and financial performance analysis.
Financial Stability, Z-Score³ Model, Islamic Banks
Copyright (c) 2025 حاضر صباح شعير، مهران محمود خطاب ، رياض حسن فنوخ https://creativecommons.org/licenses/by/4.0
A comparative analysis of renewable energy potential in major economic powers: the European Union, the United States
This research aims to analyze and demonstrate the potential of renewable energy in the European Union and the United States by examining and understanding the public policies and strategic directions these countries have adopted and committed to in their transition towards renewable energy sources. The research addresses the development of technologies used, the scale of investments, and the role of the public and private sectors in supporting renewable energy projects, with a focus on solar, wind, and bioenergy. It also reviews different models for adopting renewable energy and compares them in terms of efficiency, sustainability, scalability, and challenges. The research provides an analytical framework that helps understand the variations in performance and approaches based on available resources, and promotes critical thinking about the future of renewable energy in advanced economic contexts.
Renewable energy, European Union, United States
Copyright (c) 2026 حسين علاوي موسى، حيدر نعمة بخيت https://creativecommons.org/licenses/by/4.0
Leader’s Behavioral Repertoire and Its Role in Mitigating Strategic MisinformationAn analytical study of the opinions of a sample of employees in the office of the Najaf Governorate
This research aims to clarify the role of the leader’s behavioral repertoire in reducing strategic deception, as one of the modern leadership approaches that rely on behavioral diversity and flexibility in addressing organizational challenges. The study was conducted in the Office of the Governor of Al-Najaf Al-Ashraf and adopted the descriptive–analytical approach, using a questionnaire as the data collection tool for a sample of (199) employees. To analyze the data, several statistical methods were employed through the SPSS program, including Pearson correlation, multiple linear regression, and hypothesis testing. The study concluded that the most important finding is the presence of a statistically significant inverse correlation between the leader’s behavioral repertoire and strategic deception. It also revealed a significant effect of the behavioral dimensions collectively in reducing deceptive practices, indicating that the diversity of the leader’s behavioral patterns effectively contributes to limiting misleading information within the organization. The most important recommendation emphasized the need to enhance leaders’ behavioral diversity and develop training programs based on transparency, innovation, and effective communication as essential tools for reducing strategic deception and strengthening organizational trust.
Leader’s Behavioral Repertoire, Strategic Misinformation, Al-Najaf Al-Ashraf Governorate Office (Diwan).
Copyright (c) 2026 شيماء ناظم عبد، حلا عبد الامير عبد الحمزة، اصيل محمد المعمار https://creativecommons.org/licenses/by/4.0
The Reality of Geopolitical Risk Disclosure in Financial Reports
The research aimed to identify the extent of geopolitical risk disclosure in the financial reports of Libyan private banks during the past five years. It employed a descriptive methodology and gathered data from the financial reports published by three Libyan private banks: United Bank for Trade and Investment, Al-Sarai Bank for Trade and Investment, and Al-Yaqeen Bank. Content analysis was conducted using an unweighted binary coding approach to determine whether geopolitical risks were disclosed. The findings indicated that, on average, the level of geopolitical risk disclosure in the reports was 28.6%. Among the banks analyzed, United Bank for Trade and Investment recorded the highest disclosure rate at 43%, followed by Al-Yaqeen Bank at 26%, while Al-Sarai Bank reported the lowest rate at 17%.
Copyright (c) 2026 محمد قيس عادل القنبري، عبد الرزاق الصديق الهيشري، محمد مصطفى السميو https://creativecommons.org/licenses/by/4.0
The role of reform policies in transitioning to a sustainable development reality for the Iraqi economy
Economic reform is a cornerstone of achieving sustainable development in rentier economies, particularly in Iraq, which remains heavily reliant on oil revenues to finance its public budgets. This research aims to analyze the role of reform policies in preparing the Iraqi economy for a transition towards sustainable development. It does so by reviewing the nature of the economic reforms adopted by the Iraqi government and their alignment with the requirements of sustainable development in its economic, social, and environmental dimensions. The research employs a descriptive-analytical approach to examine the theoretical framework of economic reform and track the evolution of development performance indicators in Iraq. It focuses on the most significant obstacles hindering comprehensive growth, primarily weak economic diversification, high unemployment rates, declining efficiency in public spending, and widespread administrative and financial corruption. The findings reveal that most reform policies implemented in Iraq remain partial and incomplete, lacking institutional coordination and a long-term strategic vision. Furthermore, their implementation faces structural and institutional challenges that limit their effectiveness in achieving the desired developmental transformation. The research recommended the adoption of comprehensive structural reforms based on diversifying national income sources, developing human capital, and activating governance and transparency mechanisms to ensure economic and social sustainability for future generations.
Economic reform, sustainable development, Iraqi economy, fiscal policies, economic transformation.
Prof.Dr. Abdul Wahab Muhammad Jawad Al Musawi
Copyright (c) 2025 عبد الوهاب محمد جواد الموسوي ، حيدر نعمة بخيت، حيدر علي محمد الدليمي؛ أفراح فاضل خليل الدجيلي https://creativecommons.org/licenses/by/4.0
Digital Leadership and Its Impact on Spreading the Organizational Cyber security Culture (An Analytical Study of the Opinions of a Sample of Employees of the Iraqi General Insurance Company)
This research aims to analyze the role of digital leadership in its dimensions in spreading the culture of organizational cyber security. In order to achieve this goal, the researchers used what was covered by the theoretical aspect, which focused on the topics of the research variables. The researchers also relied on the descriptive and analytical approach in presenting and analyzing the data and extracting the most important results. The research community consisted of the Iraqi General Insurance Company, which is one of the formations of the Ministry of Finance. The questionnaire was adopted as a tool to measure the research, as the questionnaire was distributed within this research to (70) employees, from the functional level of assistant department manager and above, who constitute the upper and middle management of the research community, and to prove and test the validity of the basic hypotheses that state (statistically significant effect of digital leadership on organizational cybersecurity culture). The researchers relied on a number of statistical methods, and with the help of the statistical program (SPSSV.26, AMOSV.25) and after conducting many descriptive statistical analyses such as arithmetic means and standard deviations, the hypotheses were tested using regression analysis, and the most important results reached by the research are the existence of a positive influence relationship
Digital leadership, cyber security culture, Iraqi insurance company
Copyright (c) 2025 علي مظهر عبد المهدي، حميد جاسم علوان، حيدر جاسم محمد، أيفان ماضي حمزة https://creativecommons.org/licenses/by/4.0
The investment of Postmodern Human Capital Skills in achieving Organizational Excellence _ Anlyatial Resarch at General Company for Electrical Energy Production/ al-Furat Middel Region
The present study aims to investigate the role of developing postmodern human capital skills in achieving organizational excellence within General Company for Electrical energy Production/ al-furat middel region. The research seeks to diagnose and evaluate the level of employees’ skills in the Human Resources Department across the study’s variables and sub-dimensions. To accomplish the research objectives, the variable postmodern human capital skills was measured through three sub-dimensions (Postmodern cognitive skills, Postmodern emotional skills, and Postmodern behavioral skills). Meanwhile, organizational excellence was measured through three sub-dimensions (Internal process management, Knowledge management, and Change management). The study adopted a descriptive–exploratory–analytical methodology and was conducted on a census sample comprising all employees (N = 120) of the company under investigation. A total of 120 questionnaires were distributed, of which 102 were retrieved, yielding a response rate of 85%. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS v.26), employing both descriptive and inferential statistical tools to test the main research hypotheses. The statistical analysis revealed several findings, most notably the acceptance of the study’s hypotheses and the existence of a positive and statistically significant relationship between the development and investment of postmodern human capital skills and organizational excellence. The results indicate that enhancing employees’ cognitive, emotional, and behavioral skills directly contributes to improving internal process efficiency, knowledge management effectiveness, and organizational adaptability to change. The findings that investing in human capital from a postmodern perspective—which emphasizes flexibility, creativity, and continuous learning—constitutes a strategic approach to achieving organizational excellence and sustaining competitive advantage. This is particularly vital for public-sector organizations such as electric power generation companies, which operate in a dynamic and technologically advanced environment.
which operate in a dynamic and technologically advanced environment. Keywords: Postmodern human capital skills, organizational excellence, human resource management, General Company for Electrical energy Production/ al-furat middel region.
Copyright (c) 2025 علي رزاق العابدي https://creativecommons.org/licenses/by/4.0