مجلة علمية فصلية محكمة تعنى بالدراسات الاقتصادية والادارية والمحاسبية والاحصائية. تأسست سنة 1973. يعد النشر الأكاديمي من المتطلبات الأساسية لدعم وتنشيط حركة البحث العلمي، حيث يوفر للباحثين فرصة مهمة لتقييم بحوثهم من خلال شروط التحكيم العلمي التي تخضع لها البحوث المنشورة، وعرض بحوثهم من اجل التواصل العلمي في إنتاجها وتوظيف النتائج في خدمة حركة البحث العلمي، وتعد مجلة الكلية (مجلة العلوم الاقتصادية والإدارية) من المجلات العريقة في الحياة العملية تصدر عن كلية الادارة والاقتصاد -جامعة بغداد وهي مجلة علمية محكمة دورية، تعنى بالدراسات الاقتصادية والادارية والمحاسبية والاحصائية ، كذلك تهتم بالبحوث المتعلقة بالدراسات التطبيقية والميدانية وتقييم الاساليب والمفاهيم المعرفية والدراسات المقارنة ودراسة الحالة بالاضافة الى بناء النماذج و الاطر النظرية وملخصات رسائل الماجستير والدكتوراة المتميزة، فضلاً عن نشر اعمال المؤتمرات والندوات داخل القطر وخارجة . – المجلة دورية كل شهرين و لستة اعداد في السنة ، فضلاً عن انها مجلة محكمة تعنى بنشر البحوث لاغراض الترقية العلمية للاساتذة الجامعيين . - تم اصدار العدد الاول لها سنة 1973م وتوسعت في نطاق اصدارها الى الاقطار العربية واستقطبت بحوث من خارج القطر … وقد حصلت هذة المجلة على التصنيف المعياري العالمي (2227-703x) ورقم ايداع في دار الكتب والوثائق ببغداد (1041 لسنة 2008 ) ، وهي مستمرة في رفد اصدارها الى جميع الجامعات العراقية والمؤسسات التعليمية بالاضافة الى الوزارات ذات العلاقة عدد الاصدارات في السنة (4) اعداد. المجلة تصدر أعدادها منذ عام 1973 ولغاية الان
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Exploring the role of Transformation-oriented Behavioral Accounting in Business Sustainability: A qualitative research
Behavioral accounting is an interdisciplinary approach that the substantially contributes to financial decision-making by providing analysis of behaviors and guides managers throughout the risks to help organizations achieve their goals. This study examines the impact of transformation-oriented behavioral accounting on business sustainability within Baghdad’s State Company for Textile and Leather. The study employed a qualitative approach and an interpretative phenomenological method. The statistical population consisted of the managers of the Baghdad Textile and Leather Company. From this population, 14 individuals with their knowledge of accounting and behaviorism were selected through purposive sampling. Sampling continued until data saturation was reached. The data were collected using semi-structured in-depth interviews. The interview analysis yielded one main theme: transforming the financial decision-making model into a sustainability model through behavioral accounting. This theme was further elaborated upon in nine sub-themes, including: the necessity of transitioning to sustainability in the face of competitive market challenges; facilitating sustainable transformation; the impact of organizational culture; behavioral accounting, financial responsibility, and management; improving sustainability reporting; enhancing strategic decision-making for sustainability; improving stakeholder engagement in sustainability; improving environmental performance; and improving social performance. Identifying these themes not only increases insight and awareness regarding behavioral accounting geared towards transformation and sustainability but also demonstrates that behavioral accounting is a dual-track approach with positive implications for both the behavioral and accounting dimensions of a company. It can offer potential benefits to Baghdad Textile and Leather Company. Key research recommendations include establishing a system for evaluating employee behavioral and financial performance in collaboration with specialized consulting firms and providing rewards and benefits to employees actively participating in sustainability initiatives.
Behavioral accounting, organizational transformation, business sustainability, sustainable development, the Baghdad Textile and Leather Company
الحقوق الفكرية (c) 2025 مجلة العلوم الاقتصادية والادارية http://creativecommons.org/licenses/by-nc-nd/4.0
The Effect of Momentum and Liquidity Factors on Stock Returns in the Iraqi Stock Exchange: An Analysis Utilizing the Six-Factor Fama-French Model and Random Forest Methodology
This research investigates the influence of momentum and liquidity factors on stock returns in the Iraq Stock Exchange, employing the six-factor Fama-French model and enhancing the analysis with sophisticated machine learning techniques, including Random Forests. This research seeks to address deficiencies in prior studies by implementing an integrated model within the Iraqi market context, which is under-researched in the context of multi-factor asset pricing models. A quantitative analytical approach was applied to a sample of 10 companies listed on the market from 2014 to 2023. The findings indicate that the random forest model markedly outperforms conventional regression models, elucidating 72% of the variance in stock returns and attaining prediction accuracy of up to 85%, as demonstrated. Examination of the significance of variables, the momentum and liquidity factors are the predominant influences in the analysis of stock returns within the Iraqi market. This can be achieved by underscoring the significant impact of non-traditional factors on emerging markets. The research offers significant insights for investors and decision-makers, emphasizing the necessity of incorporating sophisticated risk variables into their investing plans.
FAMA and French Hexagonal Models, Random Forests, Stock Returns, Asset Pricing Models, Quantitative Analysis, Multi-Factor Models, Momentum and Liquidity Factors. Iraqi Stock Exchange: Profitability and Investment
Shatha Abdul-Hussein Jabr Shatha Abdul-Hussein Jabr
Investigating the similarities and differences in cultural dimensions between primary and secondary school teachers in Jordan and Turkey, based on Hofstede's model
This study aims to explore the similarities and differences in cultural dimensions between primary and secondary school teachers in Jordan and Turkey, based on Hofstede's model of cultural dimensions. The problem of the study stems from the need to understand and analyze these dimensions among teachers in both countries, to reveal the similarities and differences between them, and to explore their implications for different educational contexts. The research relied on a field survey of a sample of 100 teachers in the Jordanian and Turkish contexts, based on the recommendations of Minkov and Hofstede as preliminary data, in addition to the use of official secondary data from Hofstede's global indicators. This methodological design allowed for direct comparisons between field results and published values, enhancing the scientific value of the analysis and deepening the understanding of cultural differences in the educational environment. The results indicated that teachers in Jordan and Turkey exhibit professional cultural patterns that differ from Hofstede's national indicators. Power distance scored at moderate levels in Jordan (58) and Turkey (57), which is lower than the national values, indicating more participatory and less hierarchical relationships within schools. A decrease in uncertainty avoidance (Jordan 44 and Turkey 46) was also observed, reflecting greater flexibility and openness to change in educational practices. Regarding the dimension of masculinity and femininity, values were relatively balanced (Jordan 51 and Turkey 41), indicating a combination of firmness and care in teaching behavior. Individualism was significantly higher (Jordan 61 and Turkey 66) than national averages, reflecting greater professional autonomy among teachers. Teachers scored very high on long-term orientation (Jordan 84 and Turkey 78), indicating an interest in future planning and educational sustainability, along with high tolerance (Jordan 79 and Turkey 61), reflecting openness and positive interaction in the work environment. Taken together, these results indicate that teachers in Jordan and Turkey share an advanced educational professional culture that is more independent and flexible than the prevailing culture in their societies. The importance of research into the impact of educational culture on classroom practices and school policies is highlighted, with an emphasis on developing continuing professional training programs that promote critical thinking and interactive methods, and proposing the application of the study to future research in several other sectors, and the comparison between rural and urban environments.
Cultural dimensions; Hofstede model; comparative study; teachers; Jordan; Turkey
The Effect of Zakat Compliance on Institutional Performance through Strategic Planning as a mediating variable: An Applied Study at the General Authority of Zakat, Yemen
This study aims to analyze the mediating role of strategic planning in the relationship between zakat compliance and institutional performance in the General Authority for Zakat in Yemen, filling a research gap in fragile environments (Bin-Nashwan et al., 2021; Bryson, 2018). The study employed a quantitative descriptive-analytical approach using a questionnaire as a key tool which was distributed to all administrative and functional leaders in the Authority and its branch in the capital, Sana'a, totaling 515, thereby representing a comprehensive survey of the research community. A total of 417 questionnaires were received. However, 398 were valid for final statistical analysis. The data were analyzed using SPSS v24 and PLS-SEM software. The results showed that a high level of zakat commitment is significantly associated with improved institutional performance (β = 0.413, p <0.01) and the strength of strategic planning implementation (β = 0.733, p < 0.01). It was also found that strategic planning has a direct effect on institutional performance (β = 0.462, p < 0.01). It plays a partial mediating role, accounting for approximately 45% of the total effect of zakat compliance on institutional performance. These results confirm the dual role of strategic planning as a direct driver of performance improvement and an indirect mechanism that translates religious commitment into measurable organizational efficiency. The study also extends the application of Resource-Based Theory (RBV) and institutional theory by showing how religious and ethical commitment can be transformed into a strategic resource that enhances performance, especially in fragile environments such as Yemen. The study recommends that Zakat institutions should strengthen their strategic planning systems, support digital transformation, and adopt comprehensive monitoring and evaluation systems that contribute to greater transparency, accountability, and institutional efficiency.
Zakat, Zakat Compliance, Strategic Planning, Institutional Performance, Yemen.
The Role of Barriers, Perceptions, And Strategic Gaps In Attracting International Students
This paper examined the administrative outlooks of the Kurdistan Region of Iraq regarding the issue of recruiting international students, based on the perceived obstacles, institutional approaches, and the desired support of the government. The study is based on institutional theory and strategic management in higher education, which offers a strong theoretical framework for investigating how universities can ensure their internal capabilities are aligned with external policy structures. Quantitative research design was incorporated, and a structured survey was introduced to the presidents, deans, vice presidents, and directors of international relations and admissions of various universities. The collected data were analyzed using inferential statistical methods and model testing to examine the relationships among the core variables influencing international student attraction. The research problem is on the ways in which the perception of administrators can assist reveal the gaps between strategic objectives and practice in the context of the Kurdistan private institutions of higher education. The paper includes practical and social implications that could be presented in the form of evidence-based policy recommendations to policymakers and university leaders who want to increase the global academic competitiveness of the region. It highlights the urgent necessity of coordinated institutional policies, as well as enabling societal policies. The novelty and usefulness of the study lie in its focus on a relatively under-researched regional setting, which contributes to the general discussion of globalization in developing higher education markets
International students, Higher education marketing, Strategic barriers, Kurdistan universities, Government support
دور القيادة التشاركية في تعزيز الاستبصار الاستراتيجي
يشخص البحث دور القيادة التشاركية في تعزيز الاستبصار الاستراتيجي في المديرية العامة لتربية الرصافة الاولى
Participative Leadership (PI), Strategic Foresight (SF), General Directorate of Education of Rusafa I (GDER1)
AI-Driven Decision-Making in Leadership: Balancing Automation and Human Judgment for Optimal Organizational Performance
This study examines how artificial intelligence (AI)-driven decision-making can be effectively balanced with human judgment to enhance organizational performance and ethical leadership. The research adopts a systematic literature review covering studies from 2015 to 2025, retrieved from Scopus, Web of Science, IEEE Xplore, and Google Scholar. Through thematic analysis, the review identifies three core dimensions: (1) the impact of AI on strategic accuracy and operational efficiency, (2) the mediating role of human judgment in fostering innovation and trust, and (3) the influence of ethical AI governance on employee well-being and accountability. The findings reveal that organizations integrating AI’s analytical precision with leaders’ contextual awareness achieve greater adaptability and stakeholder trust. However, challenges such as algorithmic bias, overreliance on automation, and insufficient AI literacy persist. The study recommends a hybrid leadership framework in which AI acts as an enabler supporting but not replacing human decision-making. Practical implications include developing AI literacy programs for leaders, establishing fairness audits, and embedding transparent governance mechanisms to ensure responsible AI adoption. Future research should empirically test this hybrid leadership model across industries and cultural contexts.
Artificial Intelligence (AI), AI-Driven Leadership, Human-AI Collaboration, Ethical Decision-Making, Automation in Leadership, Explainable AI.
Modeling and Analyzing Supply Chain Reliability under Uncertainty: A Simulation-Based Study Using Real-World Data
This paper has presented a simulation-based framework for analyzing supply chain reliability under uncertainty, supported by a comprehensive literature review, theoretical grounding, and a real-world case study. The main contribution lies in demonstrating how simulation modeling — particularly hybrid approaches — can capture the complex dynamics of modern supply chains and provide decision-makers with practical tools for stress-testing, scenario planning, and reliability enhancement. This study aims to evaluate supply chain reliability under uncertainty by integrating simulation and probabilistic modeling. The purpose is to investigate how disruptions in supply, demand, and logistics affect performance indicators such as service level, recovery time, costs, and lost sales, thereby offering insights for resilience planning. The theoretical foundation builds on contingency theory, complex adaptive systems, the resource-based view, and risk management frameworks to capture the dynamic and interdependent nature of supply chains. This study aims to develop a comprehensive simulation-based framework for analyzing and enhancing supply chain reliability under conditions of uncertainty. It differs from previous studies in that they addressed individual elements such as supplier disruptions or logistics, while this study considers them collectively, making it more comprehensive. Furthermore, it utilizes simulations of discrete events to measure the impact of interactions and support decision-making. The research used the analytical method in order to formulate hypotheses and build simulation models to reach the results in order to formulate the practical part. The main reason behind relying on the simulation method in this study is the limited availability of actual data needed to build an integrated statistical or standard model, in addition to the small sample size, which does not allow for accurate and reliable statistical analyses. The simulation results underscore that supply chain reliability cannot be assured through isolated optimization efforts. Instead, organizations must adopt systems thinking, where risks in supply, demand, and logistics are assessed in an integrated manner. The conceptual framework developed in Section 3 and validated through the case study in Section 5 serves as a replicable methodology for similar assessments in other industries.
supply chain reliability, uncertainty, simulation, resilience, Risk Management
The Effect of Organizational Culture on Faculty Performance: An Analytical Study of A Sample of Lecturers At Some Colleges In The Kurdistan Region of Iraq
The research problem of this study is to determine the connection between organizational culture and faculty performance in higher education, specifically, in the Kurdistan Region of Iraq, which consists of the public universities. Using the organizational culture theory and performance management models, the study explores three dimensions of culture, such as cooperation and communication, innovation and development, and appreciation and rewards, and their effects on the performance of the faculty in terms of academics, research, and administration/service. Quantitative approach was adopted through a structured questionnaire that was issued to faculty members working in different fields. The conceptual model of the research involves organizational culture as the independent variable and faculty performance as the dependent variable in the study, and hypotheses have been developed to test the correlations and effects between both variables. The research came to several main conclusions, such as the findings of the revealed that high efficiency and productivity are attained by faculty members who operate in the supportive, cooperative and inventive cultural setting. The research made several recommendations that would not only be theoretical, but also practical, to the policymakers and university administrators to promote supportive organizational cultures that contribute to improved faculty performance.
Organizational culture; Faculty performance; Higher education; Kurdistan; Academic management
The Effect of Banking Awareness and Deposit Strategy on Banking Finance
The aim of this study is to explore the effect of banking awareness and deposit strategies on banking financing. It presents a theoretical framework to achieve this goal, utilizing a descriptive methodology, followed by a causal approach based on the joint integration method for the period 2000–2020, which is informed historical data. The study has drawn several conclusions, including banking awareness, which stems from customers’ trust in banks, their culture, perception of banking services, and their attitudes and behavior towards banks, all of which significantly contribute to deposit strategies. Furthermore, there exists a positive mutually reinforcing relationship between deposits in Yemeni banks and the volume of banking financing within the same banks during the study period (2000-2020). This relationship is influenced by the banking awareness variable, acting as a positive and influential factor in the increase of deposit volume and banking financing in Yemeni banks (both traditional and Islamic).
Banking Awareness, finance banking, Deposit Strategy.
A Comparative Framework of Hybridization of ARIMA and SARIMA Models for Forecasting Gold Price Movements in Iraq (2015–2025)
Predicting gold prices is crucial for policymakers, investors, and financial planners, especially in commodity-dependent economies like Iraq. This study examines the forecasting performance of Autoregressive Integrated Moving Average (ARIMA) and Seasonal ARIMA (SARIMA) models using daily gold price data in Iraq from (April 30, 2015, to April 30, 2025). After preprocessing and testing for stationary, both models were estimated using Maximum Likelihood Estimation (MLE) and further refined with modern machine learning post-processing, Maximum Likelihood Estimation (MLE) method demonstrated greater stability and interpretability compared to the machine learning-based approach. However, the application of Gradient Boosted Trees (GBDT) to the residuals of the SARIMA model further enhanced short-term predictive performance. Therefore, this paper concludes that the combination of SARIMA and (GBDT) creates a robust hybrid framework suitable for forecasting gold prices in volatile and data-constrained economies such as Iraq Model performance was evaluated using (RMSE, MAE, and MAPE) on both training and testing sets. The results indicate that SARIMA (1,1,1)(1,1,1) captured the seasonal patterns of gold prices more effectively than the baseline ARIMA (1,1,2). While ARIMA served as a benchmark for modeling non-seasonal dynamics, SARIMA provided the final forecasts adjusted for seasonality. Forecasts for (May 2025 to April 2026) show a consistent upward trend with minor seasonal fluctuations, validating the model’s applicability for decision-making in the Iraqi context. These findings demonstrate that SARIMA offers an interpretable and efficient framework for short- and medium-term forecasting, providing a reliable tool in volatile economic environments.
ARIMA, SARIMA, GBDT, forecasting, gold price, Iraq.
The Effect of Climate Change Disclosure under IFRS-S2 on the Going Concern of Iraqi Listed Banks
In recent years, increasing concerns regarding the implications of climate change and associated environmental risks on global financial stability have led both investors and stakeholders to demand more comprehensive disclosures on how economic entities impact the environment and climate. Also, the climate-related risks influence their operational sustainability and future cash flow generation. This study aims to investigate the effect of climate change disclosures according to IFRS-S2 on the going concern status of Iraqi listed banks. The research involves a sample of 30 banks listed on the Iraq Stock Exchange from 2018 to 2023. The study employed an analytical survey method combined with a binary scoring approach to evaluate banks' climate change disclosures in alignment with IFRS-S2, by examining their annual reports, suitability reports and published policies. The banks' going concern status was assessed using the amended to banks Altman Z-score model. Linear regression analysis was utilised to assess the relationship between climate change disclosures and going concern status. The findings demonstrate that climate-related disclosure compliance explains approximately 4% of the variability in banks' going concern status. The most significant positive impact on banks' going concern was found in strategies that align with IFRS-S2, particularly those integrating climate risks and opportunities into business practices. In contrast, disclosures related to metrics and targets under IFRS-S2 showed no significant impact on banks' going concern, primarily due to limited and inadequate disclosure regarding metrics and targets among the sampled banks.
IFRS S2, Climate Change, Going Concern, Banks.
E-Governance in Public Institutions: A Systematic Review of International Studies (2013 – 2024)
This study aims to review and compare research related to E-governance in public institutions with the aim of identifying common denominators that increase or decrease its effectiveness and to evaluate the evaluation methods used. By highlighting the factors of success and failure, the study paves the way for future research and links theory to practice. The study question addresses how E-governance is applied differently and similarly in Arabic and foreign studies, in addition to the effects of variables and the methodology used. Our study follows PRISMA rules, ensures quality and transparency of selection, and conducts a comprehensive analysis of research published between 2013 and 2024 based on reliable data standards such as Google Scholar. We focused in both Arabic and English on studies related to E-governance in the administrative field. These initiatives seek to improve communication and transparency while significantly enhancing electronic innovation and access to government services. However, they face difficulties such as a lack of expertise in the field of cybersecurity, a lack of funding, and weak infrastructure. Despite its weak adoption in government institutions due to weak infrastructure, E-governance enhances access to government information services. As a result, it is necessary to revitalize government institutions by allocating sufficient funding for their growth and implementing plans, policies, and strategies that meet E-governance also significantly improves the timeliness of policy advisory functions, which also increases the effectiveness of sound policy implementation.
E-governance, governance, public institutions, organizational change, institutional effectiveness.
The Role of Green Target Costing in Achieving Sustainable Competitive Advantage in Economic Units
Research aims to determine the role of green target costing in enhancing and supporting sustainable competitive advantage in Iraqi economic units and to define the philosophical concepts of green target costing (GTC) and Sustainable Competitive Advantage (SAC). To achieve this, the research relied on an applied descriptive approach, applying it to an actual production environment, namely the "General Company for Fertilizer Industry - Southern Region in Basra," and relying on data for the year 2024. The research concluded that the application of GTC concepts in the reality of the Iraqi industry is in its early stages. One of the most important objectives of this application is to improve the efficiency of resource use and reduce waste, in addition to designing environmentally friendly products. This contributes to supporting and enhancing the sustainable competitive advantage of the economic unit. The research results show that the full application of the green target costing approach in the research sample created a gap between it and the cost, which amount which can be invested in environmental initiatives or improving competitive profitability. Therefore, the research recommended adopting the integrated GTC methodology in Iraqi national factories to support environmentally friendly national products and create a sustainable competitive advantage for them.
Green Target Cost, Sustainable Competitive Advantage, Environmental Costs, Heat Exchanger.
The Role of E-Governance Techniques in Audit Quality: E-Auditing as a Model
. This study aimed to examine both the theoretical and practical aspects of electronic governance techniques and their impact on audit quality. The role of electronic governance techniques in accomplishing the tasks for which the auditor is responsible has been illustrated by using electronic audit programs. The study also aimed to identify the most significant challenges and obstacles facing audit firms in Iraq, which hinder their adoption of modern electronic techniques in their auditing work. The practical aspects addressed one of the main tools for data collection, within the framework of achieving the researcher's research objectives, as well as verifying the research hypotheses. The researchers relied on survey lists to seek the opinions of auditors and specialists in 8) of the largest auditing companies in Iraq within the framework of explaining the relationship between electronic governance techniques and audit quality. The researchers' most important conclusions were that the success of implementing electronic techniques in auditing tasks depends not only on the quality of their implementation, but also on the availability of the means to ensure their success. The ability of Iraqi auditing firms to employ e-auditing in auditing tasks is negatively affected by several technical, human, and organisational challenges. Furthermore, the researcher concluded that the e-Auditing process is consistent with the requirements of the auditing profession and what is emphasised by international standards and the financial framework applicable in this field. The researchers reached a set of recommendations, the most important of which is the need for Iraqi audit firms to adopt e-governance techniques, specifically e-auditing programs. It is also important to begin developing a comprehensive strategy that identifies the challenges they face to ensure their ability to adopt e-auditing in carrying out their audit tasks.
E-Auditing, Audit quality, External auditing, e-Governance, Auditors
A Modified Fama-MacBeth Model based on the Single-Index Model
The aim of this essay is to use a single-index model in developing and adjusting Fama-MacBeth. Penalized smoothing spline regression technique (SIMPLS) foresaw this adjustment. Two generalized cross-validation techniques, Generalized Cross Validation Grid (GGCV) and Generalized Cross Validation Fast (FGCV), anticipated the regular value of smoothing covered under this technique. Due to the two-steps nature of the Fama-MacBeth model, this estimation generated four estimates: SIMPLS(FGCV) - SIMPLS(FGCV), SIMPLS(FGCV) - SIM PLS(GGCV), SIMPLS(GGCV) - SIMPLS(FGCV), SIM PLS(GGCV) - SIM PLS(GGCV). Three-factor Fama-French model—market risk premium, size factor, value factor, and their implication for excess stock returns and portfolio returns—were estimated on the Iraqi Stock Exchange using the modified Fama-MacBeth. SIMPLS(FGCV)-GGCV performed best based on the findings. Results also revealed the statistical significance of the three factors of the Fama-French model, which enhanced the explanatory power of the model in terms of the performance of Iraq Stock Exchange
Asset pricing model, The Fama-MacBeth Model Fama, French three factor model, Spline Smoothing, Single Index model, Generalized Cross Validation.
Green growth is a pathway to sustainable development: An empirical study of Saudi Green Initiative
For climate change adaptation and mitigation, a sustainable transition to green growth is essential. The aim of this study is to evaluate green growth indicators using three methods to assess the situation of green growth in Saudi Arabia. The vector error correction model (VECM) was used to estimate the relationship between electricity generation and carbon emissions (CO2), and then examine the mitigation scenario, followed by analysing Saudi green growth indicators versus Organisation for Economic Co-operation and Development (OECD) indicators. The results indicate carbon emissions are influenced by the GDP and electricity generation in Saudi Arabia. Environmental scenarios findings indicate that the baseline scenario (BAU) result shows that carbon emissions from 2021 to 2030 will continue rising, while the scenario 1 result implies that Saudi Arabia's carbon emissions will decrease from 2021 to 2030. In addition, it analyses the green growth indicators for Saudi Arabia, comparing Saudi initiatives with OECD green growth indicators to explore if these actions align. After reviewing Saudi Arabia's green initiatives, Saudi is in alignment with OECD indicators. Finally, the study highlights some policies which could help the country achieve its initiatives and reach zero carbon emissions. Thus, this study contributes to the literature by evaluating the effect of green growth initiatives represented in energy abatement policies on CO2 emissions to explore if it is consistent with the Paris Agreement and NDC.
Carbon emissions; Vector error correction model (VECM); environmental scenarios; Saudi green initiative; green growth indicators
Analysis of the Role of Agricultural Investment Policies and Agricultural Lending in Developing Commodity Production of Rice Crops
This study investigates the impact of agricultural investment policy—represented by agricultural loans and investment allocations—on rice crop production in Iraq over the period 2003–2023, employing the Autoregressive Distributed Lag (ARDL) model. Using time-series econometric analysis, the study confirms a short-term positive and statistically significant effect of financial support on rice output, while revealing statistically insignificant long-term effects. The presence of a cointegration relationship suggests long-term equilibrium between agricultural policy variables and rice production. However, the absence of causality in the Yamamoto-Toda test implies that structural and institutional inefficiencies may dilute the long-term impact of financial interventions. Practical implications of the study lie in guiding policymakers toward optimizing short-term agricultural investment strategies while simultaneously reforming institutional frameworks to enhance long-run outcomes. Emphasis is placed on the effective deployment of resources, improved monitoring mechanisms, and fostering innovation in agricultural practices. The results also underscore the importance of aligning credit mechanisms with production cycles to maximize returns. From a social perspective, the research highlights agriculture’s critical role in enhancing food security and rural employment. It addresses the economic disparities caused by inefficient resource allocation and advocates for policies that promote Development of the agricultural sector, particularly in post-conflict regions like Iraq. The unique contribution of this study lies in its comprehensive econometric approach contextualized within Iraq’s fragile economic structure. It provides a data-driven framework for understanding how targeted financial mechanisms can enhance agricultural productivity, offering insight for emerging economies aiming to balance investment efficiency with Economic development.
Agricultural Sector, Agricultural Investment, Rice Crops.
Ambidexterity Leadership Behaviors and Their Impact on Organizational Immunity in the Iraqi Ministry of Education
This study investigates the effect of ambidextrous leadership behaviors on organizational immunity in the Iraqi Ministry of Education. Based on ambidextrous leadership theory which is a balance between open and closed leadership behaviors, the study investigates how these two dimensions impact organizational learning, memory, and DNA. Using a descriptive-analytical approach, data was collected through questionnaires and interviews from 183 administrative leaders. The results indicate that organizational immunity is significantly affected by open leadership behaviors as well as closed leadership behaviors. Open behaviors foster innovation, knowledge sharing, and collaborative problem solving, whereas closed behaviors maintain structure, consistency, and focus on goal achievement. Further, ambidextrous leadership allows the ministry to strengthen its resilience and perform proactive decision-making in the face of internal and external challenges. Reliable information, employee engagement, and strategic planning have been highlighted as some of the key factors by the study in building a strong organizational immune system. The results suggest that investing in leadership development can enhance adaptability and long-term stability in public institutions.
Ambidexterity leadership behaviors, organizational immunity, open leadership, closed leadership, Iraqi Ministry of Education
The Role of Organizational Behavior Dimensions in Achieving Organizational Sustainability: The Moderating Impact of Human Resource Development in the Iraqi Construction Sector
This empirical research aims to examine the relationship between three core dimensions of Organizational Behavior (OB), namely, Organizational Commitment (ORC), Organizational Structure (OST), Employee Engagement (EME), and Organizational Sustainability (OS) within medium and large-scale construction firms operating in Iraq. In addition, the study explores the moderating role of Human Resource Development (HRD) on the interactions between these OB elements and OS. A structured questionnaire was administered to 216 senior executives, including CEOs and senior managers, yielding 161 valid responses that were analyzed using SPSS. The findings confirm that ORC, OST, and EME are all significantly associated with OS. However, HRD only demonstrated a moderating effect on the relationship between OST and OS, while its influence on the connections involving ORC and EME was not statistically significant. These results contribute to the OB and sustainability literature by clarifying how specific behavioral factors influence sustainability outcomes in the construction industry. The study also offers practical guidance for organizational leaders on the strategic use of HRD to reinforce OB, particularly in the context of formal organizational structures, enhancing their responsiveness to sustainability challenges.
organizational behavior, organizational commitment, organizational structure, employee engagement, human resource development, organizational sustainability.
The Role of Artificial Intelligence in Data-Driven Marketing: Enhancing Marketing Efficiency, Customer Engagement, and Business Performance in SMEs
Marketing applications of Artificial Intelligence (AI) have revolutionized business strategy providing Small and Medium-Sized Enterprises (SMEs) with superior customer engagement tools, strategic segmentation, and performance improvement. This study investigates the impact of marketing practices that are AI-based, like customer segmentation, predictive analytics, and marketing automation, on marketing efficacy, customer engagement, and on overall business performance in Egyptian small and SMEs. Utilizing a mixed-methods design, which means the integration of both quantitative (survey) and qualitative (interview) data analyzed with various methodological paradigms. The study consisted of structured surveys to 100 marketing professionals across several Egyptian SMEs and 30 executive interviews. Quantitative data were analyzed by regression analysis and ANOVA to verify associations, while thematic analysis was employed to analyze qualitative data. Regression analysis verified substantial positive impacts of AI adoption on company performance, customer engagement, and marketing effectiveness. ANOVA verified a significant difference in AI adoption among industries but not in company size. Thematic analysis verified significant findings about strategic adoption, technical and financial concerns, and opportunities for personalization. The results verify that AI integration is productive for SMEs in terms of marketing and operations, regardless of issues concerning resource limitation. This research adds to scholarly literature as well as practical models for adopting AI systems under resource-limited conditions.
Artificial Intelligence, SMEs, Data-Driven Marketing, AI Marketing Strategies, Marketing Efficiency, Customer Engagement, Business Performance.
The Impact of Social Marketing on Sustainable Development Goals: Aims &Challenges : An Analytical Study of a Sample of Mosul University Students
This study aims to identify the impact of social marketing on the sustainable development goals at the University of Mosul. The study consists of two main variables: the independent variable, which includes social marketing, and the four dimensions: social product, social price, social promotion, and social distribution. The dependent variable represents the sustainable development goals, whose dimensions consist of: Goal 1: No Poverty, Goal 2: Zero Hunger, Goal 3: Good Health, and Goal 4: Quality Education. This research paper highlight on social marketing as a modern trend in business organizations linked to sustainable development goals, which has led many companies to adopt the philosophy of sustainable development as a development model for managing their businesses, the results of the finding notified the existence of a significant relationship between of the Social Marketing and Sustainable Development Goals in Mosul University. To achieve the objectives of the study, the main results of the research paper, we note that the value of the regression coefficients for the dimensions of the independent variable social marketing with its dimensions (product, pricing, promotion, distribution) respectively, as the significance is less than (0.05), except the pricing dimension, which has a statistically insignificant significance, as its significance reached (0.066). From another hand, questionnaire forms were distributed to (384) individuals from the students at the University of Mosul, including 184 Paper Questionnaire and (200) Electronic form for hard-to-reach colleges (geographically distant) and all forms were retrieved as the number of forms valid for analysis was 384 by a 100% percentage, in addition to the challenges of cost, time, and effort. The sample size was 384 in various faculties, with 17 faculties. The number of students at the university was 51253 for the academic year 2023-2024. On the other hand, the data was analyzed using the statistical package SPSS Version 25. The research reached a set of recommendations, the most important of which were: Benefiting from successful international experiences in major countries and working to implement them on the ground in developing countries to motivate governments to achieve the sustainable development goals in all areas, thus ensuring the achievement of sustainable development in the long term.
Social Marketing, Sustainable Development Goals, University of Mosul.
The Mediating Role of Social Responsibility between Sustainability Accounting and Financial Performance
This research aims to identify the role of sustainability accounting in improving financial performance by adopting social responsibility indicators. The research aims to clarify how social responsibility can contribute to enhancing the financial benefits resulting from sustainability accounting practices, ultimately leading to improved financial performance of companies. A mixed-methods approach was employed to analyse both qualitative and quantitative data. A random sample of banks listed on the Iraq Stock Exchange was selected for the study, including five banks for a four-year time series, in addition to a sample of specialists for the purpose of answering the axes related to the qualitative variable of social responsibility indicators. A mixed model was formulated according to the MixMode method and tested by structural modelling. The research concludes that the impact of sustainability accounting appears through adopting the social responsibility model through several mechanisms such as focusing on economic efficiency, positive social relations and environmental compliance, which enhances the company's sustainability, reduces risks, increases profitability and improves financial performance. Among the most important recommendations are: Developing a comprehensive sustainability policy that clarifies its commitment to complying with environmental and regulatory requirements, which should include the objectives, standards and procedures that will be followed to ensure compliance.
Sustainability accounting, social responsibility, economic performance, social performance, environmental performance, financial performance.
The Role of The Global Financial Reporting Standards (GRI) in Enhancing Accounting Disclosure of Sustainability in Iraqi Companies
The research aims to identify the role of Global Financial Reporting Standards (GRI) in enhancing accounting disclosure of sustainability in Iraqi companies, by relying on the four global financial reporting standards, which include: the economic axis (GRI 200), the environmental axis (GRI 300), the social axis (GRI 400 and the general indicators (GRI 102), the research sample represented an interantional companies listed on the Iraq Stock Exchange, namely: Al-Khatam Company and Asiacell Company. In order to analyse the results, the content and disclosure survey of the data and reports published in the Iraq Stock Exchange was employed. The accounting disclosure of sustainability was selected relying on the disclosed quantitative data. A set of indicators was chosen that are considered indicators for sustainability disclosure, which provide the most important indicators of disclosure of the dimensions of sustainability that can be addressed and studied within the Iraqi environment. Data from a sample of the two referred companies within the communications sector were analysed for the period (2021-2023). The hypotheses were tested using the regression method and the structural modelling method. The research concludes that the most important of which are: Financial Reporting Standards (GRI) contribute to increasing the level of transparency and credibility in financial reports related to sustainability, as they provide a clear framework for providing financial and non-financial information that helps investors and stakeholders evaluate the sustainable performance of companies. Among the most important recommendations of the research: Supporting companies listed on the Iraq Stock Exchange that adopt initiatives related to reporting accounting disclosure in achieving sustainability by several means to ensure their sustainability and continuity.
Economic Standard (GRI 200), Environmental Standard (GRI 300), Social Standard (GRI 400), General Indicators (GRI 102), Accounting Disclosure, Sustainability.
Using Convolutional Neural Networks to Estimate Missing Values ​​in Univariate Time Series Data
In this research, deep neural networks (CNNs) were used to estimate missing values ​​in a univariate time series dataset and compared with DES/Holt and (SVR) estimation methods to determine their accuracy in handling missing values ​​in the dataset. These missing values ​​directly affect the process of building mathematical and statistical models, affecting the accuracy of the final results that enable us to make the right decisions in the future. The presence of missing values ​​in the dataset is due to problems that occur during sampling, such as a malfunction in the measuring device, security attacks, or communication errors. The results indicated that the CNN model outperformed other methods by using a simulation approach that generated data randomly. Three different sample sizes (60, 100, 300) were selected with missing data percentages of (10%, 15%, 20%) for each, meeting the "missing at random" (MAR) condition. The Box-Jenkins MA (1) model was applied once with β = 0.5 and again with β = 0.9. The accuracy of the estimation methods was evaluated using the accuracy criteria mean sum of squared error (MSE) and root mean squared error (RMSE).
Convolutional Neural Networks, univariate time series, Missing value, Deep learning.
Role of Financial Inclusion in Poverty Alleviation in Jigawa State Nigeria; the Moderating Effect of Financial Literacy
A need for research that examines how financial inclusion alleviates poverty in Jigawa state with a specific focus on the moderating effect of financial literacy. The study utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM). Financial inclusion was found to contribute to poverty alleviation by granting access to essential financial amenities like loans, savings, and insurance. Additionally, financial literacy significantly curbs this relationship by enhancing the efficiency of financial inclusion in poverty alleviation. Individuals who utilize financial services more effectively were found to have higher financial literacy, resulting in improved financial stability, increased savings, and investments in income-generating activities. Recommendation from the findings suggests the implementation of financial literacy programs, the promotion of inclusive financial services and the leveraging of digital financial technologies. Furthermore, the vulnerable group should be focused on by integrating financial education into school curricula as a strategy for maximizing poverty alleviation through the impact of financial inclusion.
Financial Inclusion, Poverty Alleviation. Financial Literacy, PLS-SEM, Financial Technologies
Nadira Madaki Iliyasu Nadira Madaki Iliyasu
Abdullahi Dayyabu Marmara Abdullahi Dayyabu Marmara
Relationship analysis between HRM practices and core competencies
The main objective of the research is to analyze the correlation between human resource management practices and the basic capabilities. The research was carried out in the practical part of the Ministry of Construction, Housing, Municipalities and Public Works. Human Resources are the most important resources owned by the Organization. And other resources, but they cannot use them efficiently and effectively without the presence of human resources with rare, unique and unmatched natural resources by competitors, the organization is able to guide and exploit The focus on the core competencies of the future includes the ability and the ability to defend and attack at the same time to deal with the changing environment as a characteristic of the age. In particular, the consequences of this environmental change require an assessment. The improvement or enhancement of the core competencies, which leads to meet the requirements of the beneficiaries of the services provided by the Ministry of Construction, Housing, Municipalities and Public Works. In this framework, the research sample included the employees of the Ministry (132) The questionnaire has been used as a data collection tool, and the research has found a correlation between human resources management practices and core competencies.
الحقوق الفكرية (c) 2018 مجلة العلوم الاقتصادية والادارية http://creativecommons.org/licenses/by-nc-nd/4.0
Predicting stock market indicators using a hybrid model (ARIMA - GARCH): An analytical study of some Gulf financial market indicators
Purpose: The research aims to compare the results of forecasting financial market indicators in the Arabian Gulf using the hybrid ARIMA-GARCH model. This research argues for the efficiency of traditional standard models in forecasting for relatively long periods. Methodology: The hybridization technique initially depends on the selection of the best autoregressive integrated moving average model for prediction according to the automatic selection function for the proposed models that achieve the best statistical conditions. The models chosen in the previous step represent the inputs for using the (1,1,1) GARCH model for the prediction. Both models predict financial market indicators from outside the sample for 12 months. Finally, the actual closing points of the market indicators and the prediction results of the two models were compared. Findings: The research concludes that ARIMA models are effective and efficient in predicting the indices of the Kuwait Stock Exchange and the Manama Stock Exchange. By contrast, the GARCH model outperformed the ARIMA model in predicting the Saudi Stock Exchange index and achieved excellent results. The prediction results for the Iraqi and Dubai markets did not achieve satisfactory results; however, the results of the comparison by calculating the average square error indicate the superiority of the ARIMA models. Originality: This study argues the possibility of traditional standard models in predicting financial market indicators for relatively long periods, which is not provided by previous literature that argues the efficiency of artificial intelligence models and confirms that standard models can predict relatively short periods.
Hybrid Model, Prediction, Financial Markets, ARIMA, GARCH.
Financial Effects of Transformation to IFRSs in Saudi Markets
The study objective is measure the financial effects of the transition from Saudi accounting standards to international accounting standards and the reasons for those effects, The study followed two methodological approaches the first was descriptive approach by reviewing the studies and reports and opinions of experts on the differences between the two types of standards and the possible effects of transition and monitoring and summarize scientifically; The second method is the statistical tests to identify the differences between the two types of standards, The study data were collected from the financial statements before and after the transition of a sample of the Saudi financial market companies which are most affected by the transformation their number (41), The study find that the transition to IFRS has had a Significantly effect on the reduce of the return on assets; basic earnings per share; equity; total comprehensive income, and Increase in the value of current liabilities. financial effects of the transition may be return mainly to reclassification and some differences that required re-measurement of financial statement items.
التحول الى (IFRSs) ، عناصر القوائم المالية ، مؤشرات قياس الأداء الأساسية
الحقوق الفكرية (c) 2020 Journal of Economics and Administrative Sciences http://creativecommons.org/licenses/by-nc-nd/4.0
A Nonparametric Estimator of the Reliability Function for a Carbon Fiber-Reinforced Polymer under Cyclical Stress
This paper introduces a method for measuring the Reliability Function of Carbon Fiber Reinforced Polymer (CFRP) under cyclic stress using nonparametric estimators. The study's goal is to gain a better understanding of material deterioration by combining microscopic and macroscopic approaches while accounting for the uncertainty associated with the data and models. Several statistical techniques were used to estimate the reliability function from failure data generated under cyclic stress, such as Nadaraya-Watson, spline estimation, kernel density estimation, Bayesian estimation, and Gaussian process regression. Real data will be simulated as a result of experiments conducted in Stanford structures and the vehicle laboratory (SACL) in partnership with NASA's AMES Research Center for Predictive Excellence (PCoE). Thus, developing the method of generating data based on failure rate and the number of cycles that allow calculation of possible failure periods, the parametric models will accurately predict physical behavior under periodic pressure, as evidenced by data analysis using performance measures such as Mean Squared Error (MSE) and the Determination Factor (R 2). The study also confirms the need to include uncertainty in forecasts to increase accuracy of results-level estimation stresses the use of statistical models that explain uncertainty in particular Bayesian Kernel Estimator and Gaussian Process Regression to estimate the reliability function of carbon fiber reinforced polymers CFRP maintenance costs that are important in the development of vehicle safety methodologies.
Nonparametric Estimation of Reliability Function, Carbon Fiber-Reinforced Polymer (CFRP), Cyclic Stress, Kernel Density Estimation (KDE), Gaussian Process Regression (GPR), Bayesian Estimation.