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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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
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
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
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)
The primary objective of this research was to analyze the interactive role of strategic identity in the relationship between marketing doctrine and brand authenticity, as an attempt by the researcheres to contribute to advancing the reality of Iraq’s food manufacturing sector by establishing appropriate foundations for achieving brand authenticity. Accordingly, the opinions of the study population—comprising employees of Noor Al-Kafeel Company for Animal and Food Products—were comprehensively surveyed using a rigorously designed questionnaire prepared specifically for this purpose. The researcher distributed 115 questionnaires and received 100 valid responses suitable for statistical analysis. Subsequently, data analysis was conducted using a set of statistical tests implemented in SmartPLS v.4 and SPSS v.24. The statistical analysis of the study hypotheses revealed two types of relationships among the variables under investigation. The first type indicated a significant and positive direct effect of marketing doctrine on brand authenticity, as well as a significant and positive direct effect of strategic identity on brand authenticity. The second type demonstrated an interactive (moderating) effect of strategic identity on the relationship between marketing doctrine and brand authenticity. Based on these findings, the added value of this study lies in its being the first attempt to bridge the existing knowledge gap concerning the interrelationships among the aforementioned variables. Consequently, we encourage scholars interested in the theoretical and practical dimensions of these constructs to conduct further studies and research across various Iraqi organizations or in organizations located in other countries.
Marketing Doctrine, 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
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
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
The Role of Professional Leadership in Enhancing Organizational Sustainability) An Analytical Study of the Opinions of a Sample of Employees at the Ministry of Finance - Iraqi Banking Services Company (
The current research aims to study the nature of the relationship and influence between professional leadership as an independent variable with its three dimensions (direction, process, and coordination) and organizational continuity as a dependent variable. Accordingly, the problem of the study was determined by a number of questions, the most important of which was: Is there a relationship between professional leadership and organizational continuity in the Ministry of Finance (Iraqi Banking Services Company). In order to achieve the objectives of the study and answer its questions, the Ministry of Finance (the Iraqi Company for Banking Services) in Baghdad was chosen in the field for the applied aspect of the study. The researchers relied on the questionnaire as a tool for collecting data, and (145) questionnaires were distributed to a sample of the company’s employees in the field of providing services. Banking. Those who have a diploma or higher, numbering (170). (118) questionnaires were retrieved, valid for statistical analysis, meaning a representation rate of (97%). Th study included hypotheses to test the correlation and influence between the study variables. The statistical program (SPSS.V.25), (SmartPlS V.4) and (Microsoft Excel v.20) were relied upon to analyze the results. The most important results that the study reached was the existence of a positive and significant influence relationship between professional leadership and organizational continuity, and the path coefficient was (The effect) reached (0.823).
professional leadership, organizational continuity, Ministry of Finance
Copyright (c) 2025 ميادة حياوي مهدي، علي مظهر عبد المهدي الخفاجي، حيدر جاسم محمد، سارة محمد جاسم https://creativecommons.org/licenses/by/4.0
The effects of implementing the financial discipline policy on social protection expenditures in Iraq during the period (2003-2022)
This research aims to determine the impact of implementing a fiscal discipline policy on social protection expenditures in Iraq during the period (2003-2022( To achieve this aims , the descriptive analytical approach was used to present and analyze data related to the study variables and draw conclusions from them, relying on available official and international sources and reports on the subject. Econometric tools were also used, using the Vector Error Correction Model (VECM), the Eviews10 program, and quarterly data to measure the effects of implementing a fiscal discipline policy on social protection expenditures in Iraq. One of the most important findings reached by the researchers is that the public expenditure and public debt rules had a significant positive impact on social protection expenditures , while the budget deficit and golden rules had a significant negative impact on social protection expenditures . This indicates a decline and weakness in investment expenditures directed towards social protection
financial discipline, financial rules, social protection expenditures
Copyright (c) 2025 امل اسمر زبون ، محمد صباح حسن https://creativecommons.org/licenses/by/4.0
The Role of Human Resource Flexibility in Strategic RenewalAn Analytical Study of the Opinions of College Council Members in Private Universities in the Kurdistan Region of Iraq
The research aims to test the correlation and influence relationship between human resources flexibility as an independent variable in achieving strategic renewal as a dependent variable. In order to achieve this, the research relied on three dimensions of the human resources flexibility variable, which were (skill flexibility, behavioral flexibility, and human resources practices flexibility). The dimensions of strategic renewal were adopted (context, content, and process). Private universities were selected to test the research hypotheses through the main tool for collecting data and information (questionnaire), which was prepared for this purpose by applying it to university leaders in private universities in the Kurdistan Region. To achieve this goal, a comprehensive census was used, and the sample included (227) individuals in private universities. To test the validity of the study hypotheses, appropriate statistical methods were used, such as the arithmetic mean, Pearson's correlation coefficient, alpha coefficient, one-way analysis of variance, standard deviation, correlation coefficient, and confirmatory factor analysis (25) program. SPSS Amos 25 software. The results showed a strong, positive correlation and influence between human resource resilience and strategic renewal at the macro and micro levels. This indicates that enhancing resilience practices in human resource management directly contributes to supporting strategic renewal processes within private universities in the Kurdistan Region. The study recommended a number of recommendations to enhance human resource resilience in private universities and make it a parallel focus for strategic renewal processes. This would ensure a balance between developing strategies and empowering individuals and preparing them to adapt to those strategies.
human resource flexibility, strategic renewal, flexibility of human resource practices.
Copyright (c) 2026 سميرة علي ابراهيم، مظفر حمد علي https://creativecommons.org/licenses/by/4.0
The role of entrepreneurial alertness in enhancing creativity in Business companies: An analytical study of a sample of individuals working in commercial companies in Baghdad
The current research aims to know the importance of the role of Entrepreneurial alertness in enhancing creativity in business organizations. The main research problem was represented by the important question (Is there a correlation and influence relationship between entrepreneurial vigilance and creativity ?), to explain the relationship between the research variables, there were two main hypotheses formulated for correlation and influence and sub-hypotheses were derived from them. In order to achieve the research objectives, the descriptive analytical approach was used to survey the opinions of a number of individuals working in Business companies in Baghdad, as the sample included (88) individuals out of a total of (123) individuals in the research community. The random sample method was used and their opinions were surveyed according to a valid questionnaire form According of the Likert scale. To analyse the data, the statistical program (SPSS) and the program (EXCEL) were used. The researcher reached a number of conclusions, the most important of which is that there is a high level of Entrepreneurial alertness in enhancing creativity, and the existence of a significant correlation with a direct effect between entrepreneurial alertness and creativity. The research concluded with recommendations.
entrepreneurial alertness, creativity, commercial companies.
Copyright (c) 2025 عبدالله عبود عبد الحميد https://creativecommons.org/licenses/by/4.0
Strategic Planning from a Marketing Investment Perspective: A PROMI-Based Analysis of Zain Telecom Group (2020-2024)
This study examines the Potential Return on Marketing Investment (PROMI) as a forward-looking indicator that can support strategic planning in telecommunications firms. Using aggregated data from Zain Group’s annual and sustainability reports for the period 2020–2024, PROMI is operationalized under an explicit assumption regarding the ratio of marketing expenditure to total revenue. PROMI values are then compared with key performance indicators, including the number of subscribers, customer satisfaction, and estimated market share. Theoretically, the paper distinguishes PROMI from the more traditional Return on Marketing Investment (ROMI), clarifies their respective dimensions, and discusses how PROMI can be integrated into institutional planning tools such as the Balanced Scorecard. Empirically, the descriptive analysis shows that years associated with higher PROMI scenarios coincide with stronger patterns in revenue growth and customer-related indicators. While the analysis remains illustrative given data and modelling constraints, it suggests that PROMI can function as a useful bridge between marketing investment decisions and strategic planning discussions in multi-country telecom groups. (Zain Annual Reports, 2020–2024)
Potential Return on Marketing Investment
Copyright (c) 2025 احمد سمير نايف الثابت https://creativecommons.org/licenses/by/4.0
The effect of marketing physiognomy in adopting Insight-driven marketing: An analytical study of the opinions of a sample of workers in centers selling electronic products inNajaf
The current study aims to examine the relationship and effects between Insight-driven marketing in its dimensions (future forecasting, developing marketing strategies, future monitoring, and future evaluation) and marketing physiognomy in its five dimensions (marketing empowerment, marketing inspiration, in-depth understanding of marketing. marketing futures, and marketing graphoage). by (SSPS 24) and (AMOS 26) of the program. The research has concluded that there is a statistically significant correlation and influence between marketing physiognomy and vision-oriented marketing, and that the internal work environment at centers that sell electronic products and employee commitment have a positive effect on this relationship. This relationship is driven by the fact that marketing physiognomy advances. employee motivation in the workplace The most important conclusions of the research were the need to direct the organizations surveyed to market the practices of physiognomy officially and scientifically to apply systems and achieve marketing directed visions, and the senior management in the organizations surveyed should adopt a special philosophy in the field of marketing ph.
Marketing physiognomy, Insight-driven marketing. Electronic products sales centers.
Copyright (c) 2025 ندى محمد عبيد ندى محمد عبيد ، يوسف حجيم سلطان الطائي https://creativecommons.org/licenses/by/4.0
Green Supply Chain Finance and its Impact on Product Quality (An Exploratory Study in the General Company for Electrical and Electronic Industries)
Organizations and institutions face many challenges, the most important of which is lack of funding. Therefore, this study came with the aim of exploring and understanding the relationship between Green Supply Chain Finance and Green Product Quality. The study problem lies in the absence of sufficient attention in Iraqi industrial and economic companies to these three concepts, despite their vital importance in achieving a competitive advantage and reducing environmental impact. This matter indicates the existence of a knowledge gap regarding the nature of the relationship between these variables, especially in the electrical and electronic industries sector. The study aims to bridge this gap by testing the direct effect of Green Supply Chain Finance on Green Product Quality. To achieve these goals, the quantitative analytical approach was adopted, where a questionnaire was used to collect data from a random sample of employees in the State Company for Electrical and Electronic Industries (SCEEI). The sample size was 200 individuals, with a response rate of 83%. Data was analyzed using the (SPSS v.24) and (SmartPLS v4.0.8.4) programs. A set of statistical methods were also used, such as exploratory and confirmatory factor analysis, and descriptive and inferential statistical analysis. The study concluded that there is a positive and statistically significant impact of Green Supply Chain Finance on Green Product Quality, meaning that investment in green finance contributes to improving product quality ( β=0.457 , p<0.001 ). This indicates that adopting green financing tools contributes to enhancing environmental performance and improving the reliability, conformance, and perceived quality of products. The results also showed that Green Credit and Green Loans were the most effective tools in achieving quality, while the impact of Green Equity and Green Insurance was limited. The study concluded that it is necessary to expand the scope of green financing practices, develop integrated strategies for environmental quality, and adopt international sustainability standards to improve industrial competitiveness and achieve sustainable development in Iraq.
Green Supply Chain Finance (GSCF), Green Quality, Environmental Sustainability
Copyright (c) 2026 اسراء عيسى عباس https://creativecommons.org/licenses/by/4.0
The Impact of Using Artificial Intelligence on Investment Decisions
This research aims to analyze the impact of using Artificial Intelligence (AI) on investment decisions, through an applied study on healthcare sector projects within the Maysan Investment Commission. The research adopted a descriptive-analytical approach and relied on field data collected via a questionnaire, of which (101) surveys were analyzed using SPSS and Smart PLS software. The results showed a significant impact of AI in improving the efficiency and accuracy of investment decisions, with an effect coefficient value of (0.514) at a significance level of (0.000). This confirms that employing AI techniques—such as Machine Learning, Expert Systems, and Deep Learning—contributes to enhancing the quality of investment decisions and reducing risks. The findings also indicated that the dimensions of Expert Systems and Deep Learning had the most significant influence on investment decisions compared to other dimensions. The research recommended the necessity of developing a legal and regulatory framework for the use of AI in investment institutions, establishing hybrid systems that combine automated analysis and human expertise, and adopting training programs to qualify employees to deal with AI technologies.
Artificial Intelligence - Investment Decisions - Expert Systems.
Copyright (c) 2026 نور الهدى كاظم جواد، رياض ضياء عزيز https://creativecommons.org/licenses/by/4.0
The Role of Financial Digitalization in Enhancing Tax Collection in Brazil (2013–2023)
In recent decades, financial digitalization has played a pivotal role in enhancing tax revenues and creating an investment-friendly environment by simplifying tax procedures. It has also contributed to strengthening citizen value, reducing the size of the informal economy, and curbing tax evasion, owing to the effective digital solutions it provides. These, in turn, have improved the efficiency of tax administrations. Financial digitalization has directly contributed to enhancing several tax indicators, such as increasing tax revenues, reducing cases of tax evasion and fraud, facilitating tax procedures, and achieving fiscal sustainability. Indirectly, it has supported development by creating a favorable investment climate, thereby making financial digitalization an indispensable pillar in modern development policies. Within this context, the study aims to analyze the role of financial digitalization in enhancing tax revenues by examining the experience of Brazil as a pioneering country in this field, given the qualitative achievements it has accomplished in developing its tax system. The study rests on the hypothesis that financial digitalization constitutes a decisive factor in broadening the tax base, simplifying procedures, reducing both time and financial costs, and limiting opportunities for tax evasion. The study concluded that, despite the challenges that Brazil still faces in this field, the country has been able, through its digital transformation strategies, to achieve tangible increases in tax revenues and to enhance the efficiency of collection in a manner consistent with the study’s hypothesis.
Financial Digitalization, Tax Revenues, Brazil’s Fiscal Reality
Copyright (c) 2025 محمد عبد الكريم نفاوه ، حيدر نعمة بخيت https://creativecommons.org/licenses/by/4.0
The Impact of Sustainable Leadership on Adopting a Green Strategy through Organizational Learning
This research paper seeks to determine the purpose of this study which is to examine the role of organizational learning: Sustainable Leadership and Adoption of Green Strategy in Higher Education Institutions. Sustainable Leadership the independent variable against three dimensions (Visionary Thinking, Ethical Behavior, Stakeholder Engagement), and Green Strategy as the dependent variable against four dimensions (Waste Reduction, Energy Use Policy, Green Curriculum, Sustainability Reporting), and Organizational Learning as the Moderating Variable against three dimensions (Knowledge Acquisition, Knowledge Sharing, Adaptability) which is directly influencing Higher Education Institutions in the Kurdistan Region - Iraq. The researcher relied on the descriptive analytical approach by collecting and studying the perspectives of a sample, where the variables were investigated and the correlation and influence among the variables were tested. The represented universities and institutions where the study sample is located (883) respondents out of the total (63,800) sample individuals are used as the study field (Students, Administrative staff, Academic staff) . The hypotheses were analyzed by using the computer program (SPSS V.24) statistically. A set of key findings made in the study was that Sustainable leadership does not only have a direct and significantly positive impact on the adoption of a green strategy but also through the mediating effect of organizational learning. The research suggested some recommendations Organized and repeat mechanisms and programs should be implemented to promote collective and collaborative learning about green best practices and exchange of knowledge between colleges and departments.
Leadership, Sustainable Leadership, Green Strategy, Higher Education Institutions, Organizational Learning.
Copyright (c) 2026 مقصود سعدی محمد، هوشمەند رفیق ابراهیم https://creativecommons.org/licenses/by/4.0
The Role of Strategic Management in Developing Human Resources Efficiency: A Descriptive and Exploratory Study in the Salah al-Din Health Directorate
This study looks the role strategic management plays in developing Human resource efficiency within healthcare institutions. This study examines the Salah al-Din Health Directorate, one of the most vital service environments in the province. The significant of the research is based on the observation of disparities in the levels of functional, behavioral, and creative efficiency of employees, as well as the associated disparities in the application strategic management practices that across its three dimensions: strategy formulation, strategy implementation, and evaluation and control. Hence, the need to study the relationship and interrelationship between these dimensions and their ability to contribute to raising human resource efficiency. The research relied on a descriptive exploratory approach. A comprehensive questionnaire was designed and distributed to a sample of (150) employees from various administrative, medical, and technical levels. Data were analyzed using the SPSS V.26 statistical program using a set of statistical tools, including validity and reliability tests, normal distribution, descriptive analysis, Pearson's correlation coefficient, and multiple linear regression. The results showed that the strategic management is conducted at a moderate to good level within the directorate, and that strategy formulation was the most effective in supporting human resource efficiency, followed by control and evaluation, and then implementation. The overall model also revealed that the combined dimensions of strategic management explained 68% of the variance in efficiency levels, reflecting the strength and explanatory power of the statistical model. The study concluded that strategic management is not merely a planning tool, but rather an integrated institutional framework that contributes to enhancing the functional, behavioral, and creative capabilities of employees. It provides a solid foundation for improving performance and ensuring the sustainability of institutional development in the health sector.
Strategic Management, Human Resources Efficiency, Salah al-Din Health Directorate
Copyright (c) 2025 م.د علي فخري عباس ، محمود فوزي حميد https://creativecommons.org/licenses/by/4.0
The role of international trade in promoting growth in the Iraqi economy after 2003
This research aims to study the role of international trade in enhancing economic growth in Iraq by analyzing the impact of trade openness on macroeconomic indicators such as GDP, employment rates, and foreign direct investment. The study relies on a descriptive approach alongside quantitative analysis, using economic data for Iraq covering a specific period (e.g., 2003–2023), with a focus on both oil and non-oil exports. The results indicate that increased trade openness has contributed to achieving relative economic growth; however, the heavy dependence on oil exports remains one of the main challenges hindering economic diversification and sustainable growth. The research recommends the necessity of diversifying the export base and adopting effective trade policies that keep pace with global changes and support local productive sectors.
International trade, Economic growth, GDP
Copyright (c) 2026 مصطفى مهدي صاحب https://creativecommons.org/licenses/by/4.0