Warith Scientific Journal

Analytical Study of the Requirements for Implementing the Social Security Law in Palestine: A Field Study on Some Private Companies in the West Bank

2026-09-23T12:54:33+00:00

Social security is a vital sector of the economy due to its role in social stability. Its importance extends beyond the existence of regulatory laws to the necessity of implementing them and studying the requirements for their effective application.Therefore, this study aimed to evaluate the impact of Social Security Law implementation requirements on its actual applicability, from the perspective of employees in private companies in the West Bank.

The researchers used a descriptive-analytical approach, targeting a population of 11,220 employees in Palestinian private companies. Data was collected from a non-random sample of 250 employees via a questionnaire and was analyzed using SPSS and statistical methods such as regression and variance analysis.

The results showed a significant positive effect of the law's basic requirements (like employee coverage) on its applicability. The requirements for covering salaried and wage-earning employees had the highest impact in making the law implementable. The findings also revealed that there were no statistically significant differences in employees' evaluation of the law based on their job characteristics.

Based on these results, the study recommended that the necessary requirements for the law's implementation must be met, particularly by ensuring full coverage for all worker categories and enhancing social and economic suitability through effective cooperation between the private sector and the Ministry of Labor.

The role of criticism in productivity of capital in the Iraqi economy 2004-2023

2026-09-23T12:54:34+00:00

This study aims to analyze and measure the role of monetary policy in enhancing the average productivity of capital in the Iraqi economy during the period (2004-2023), in light of an economic environment characterized by renter features and great dependence on the crude oil sector. The study is based on the premise that the impact of monetary policy instruments on capital productivity varies depending on the type of instrument and prevailing economic conditions, and is not homogeneous over time or economic sectors. The research relied on the descriptive analytical method in the theoretical aspect, along with the use of the advanced standard method through the self-regression model of distributed time gaps (ARDL) to measure the short- and long-term relationship between the average capital productivity (with and without crude oil) and both the broad money supply (M2), , banking sector deposits, and the price of monetary policy. The study concluded that the average productivity of capital in the Iraqi economy witnessed a clear fluctuation during the research period, as a result of economic and security shocks and fluctuations in oil prices. The benchmark results also showed the limited effectiveness of monetary policy instruments in supporting capital productivity, , while the price of monetary policy has had the opposite effect in the short term, reflecting the weakness of monetary transition channels. The study concludes that it is necessary to strengthen coordination between monetary policy and investment policies, and direct financial resources towards non-oil sectors, in order to contribute to raising the efficiency of capital use and achieving more sustainable economic growth

The Impact of Financing Structure Determinants on Financial Stability (An Analytical Study of a Sample of Iraqi Industrial Companies Listed on the Stock Exchange for the Period (2010-2022)

2026-09-23T12:54:34+00:00

The research sought to determine the impact of Capital Structure Determinants, measured by the ratios of (Firm Size, Age, Asset Tangibility, Profitability, Growth Opportunities, Liquidity, Non-Debt Tax Shield, Earnings Volatility), on Financial Stability, which was measured using the Altman Z-Score model.The study utilized a sample of Iraqi companies listed on the Iraq Stock Exchange (ISX). The research provided a theoretical framework for capital structure determinants and financial stability. In the applied section, the research relied on data from the sample companies listed on the ISX, covering a time series of (12) years from (2010–2022). The statistical software packages (Eviews 13), (AMOS.26), and (Excel) were used for data analysis and hypothesis testing. The research reached a set of conclusions, including that Firm Size was the only determinant that showed a positive and statistically significant relationship with financial stability. This confirms the critical role of size as a decisive factor in explaining corporate behavior in the Iraqi market. None of the other variables demonstrated a statistically significant relationship with financial stability, reflecting the weak influence of these determinants in the Iraqi market environment. Based on these conclusions, the researchers presented a set of recommendations, including (supporting the administrative and financial cadres in Iraqi companies through specialized training programs in capital management and corporate finance to achieve financial stability).

Financial and accounting compliance performance and its impact on user confidence: An analytical study of a sample of financial information users in financial markets.

2026-09-23T12:54:34+00:00

Financial and accounting compliance plays a fundamental role in enhancing the quality of financial information, which contributes to building trust among users of financial reports, such as creditors, investors, and regulatory bodies. The higher the level of adherence to accounting standards, the greater the confidence in the credibility of financial data. This, in turn, positively influences users’ decision-making processes and contributes to strengthening a company’s reputation in financial markets. The present study aims to examine the role of compliance performance in enhancing users’ trust by measuring the extent to which financial and accounting compliance affects users’ decisions. The study adopts a descriptive-analytical approach by testing the main research hypothesis, which states that there is a statistically significant effect of financial and accounting compliance on users’ trust in financial information. To achieve the objectives of the study, a questionnaire consisting of 55 items was designed and distributed to a sample of relevant entities in order to assess respondents’ awareness of the role of financial and accounting compliance. The findings indicate that non-compliance or manipulation of financial information leads to a loss of trust, increased risk, and a decline in investment levels. Conversely, compliance contributes to fostering an ethical work environment, strengthening sound corporate governance, enhancing the effectiveness of risk management systems, and reinforcing internal control mechanisms. The study sample was selected using a simple random sampling method and included users of financial information and employees of companies listed on the Iraq Stock Exchange. The sample size comprised 55 participants to ensure adequate representation and reliable statistical analysis. Descriptive statistical methods, including means, standard deviations, and variance, were employed to describe the characteristics of the sample.

Patient Loyalty in the Healthcare Sector: Diagnosing the Guiding Factors. An applied study on a sample of dental clinic visitors in Misan.

2026-09-23T12:54:35+00:00

This research aims to identify the main factors influencing patient loyalty in dental clinics by studying the relationship, both theoretically and practically, between several selected independent variables (quality of medical service, price or cost of medical service, reputation of the clinic, use of modern technology, and the relationship between medical staff and patients) and the dependent variable, patient loyalty. Providing good medical service alone is no longer sufficient to ensure a patient's return or referral to another clinic. The importance of this research lies in the fact that patient loyalty directly impacts the evaluation of the efficiency of healthcare institutions and their services, the achievement of sustainable profits, the enhancement of a positive reputation, the improvement of the public image of medical clinics, and the attainment of a sustainable competitive advantage for these institutions.

Data was collected from questionnaires distributed to a sample of 90 patients and visitors of dental clinics in Maysan Governorate. Statistical analysis was performed using SPSS version 25, and the research hypotheses were tested. The research concluded that all selected factors influence patient loyalty to varying degrees. The reputation of the medical clinic, the use of modern technology, and the quality of medical services had the most significant and statistically significant impacts. This was followed by the pricing of medical services and the relationship between medical staff and patients, although their impact was not statistically significant.

Based on the research findings, a set of recommendations was developed. The most important recommendation is that hospital and dental clinic administrators develop policies that improve patient loyalty, thereby increasing trust in private healthcare institutions. Furthermore, attention should be paid to as many factors as possible that influence patient loyalty in medical clinics, in order to enhance patient loyalty and achieve both material and moral benefits for the clinics.

Entropy-Based Estimation for Multivariate Logistic Regression: A Newton-Raphson Approach

2026-09-23T12:54:35+00:00

This research presents a new model for entropy-constrained logistic regression aimed at improving categorical data analysis. An estimation method was developed based on the Newton-Raphson algorithm using Shannon entropy as a regularization constraint to address maximum likelihood estimation (MLE) problems, especially in cases of small samples or inaccurate data. A Monte Carlo simulation with 5000 iterations was conducted to evaluate the efficiency of the proposed method, and the results showed that the entropy-based estimator achieves a significant reduction in the mean squared error ranging between 56% and 60% compared to the maximum likelihood estimation, in addition to having higher robustness against outliers. At a contamination rate of 10%, the mean squared error increased by 18.7% for the proposed estimator compared to 65.1% for the maximum likelihood estimation. This improvement is theoretically explained by the effect of entropy regulation in reducing the influence function, which enhances numerical stability and limits the impact of outliers on estimation accuracy. The model was also applied to real data involving 847 borrowers from three branches of the Rafidain Bank in Karbala Governorate for the purpose of predicting the type of bank, achieving a prediction accuracy of 64% with a 27% reduction in the standard error compared to the maximum likelihood method, confirming the efficiency of the improved algorithm in estimation and prediction.

The reality of the Islamic finance industry (Oman as a model for the period 2014–2020)

2026-09-23T12:54:36+00:00

In recent decades, the Islamic financial industry has witnessed significant advances at the level of asset growth, as well as at the level of international spread. It has emerged as one of the areas of competition and influence on the financial market and Islamic banks, and contributions to economic development and international growth are a positive trend from financial institutions. The Islamic financial industry was hit by the slowdown in economic growth in 2019, the US-China trade wars, social relations, trade sanctions, natural disasters, the 3-3% COVD-19 pandemic and fluctuations in oil production and prices. The research aims to identify the tools of the Islamic financial industry in Iraq and their role in economic development, and to know the benefits that accrue as a result of using Islamic financing tools and their impact on economic development in Iraq. His contribution to revitalizing the sectors of the national economy.

The research was based on the use of the analytical method by analyzing the data and its development during the specified period and analyzing the economic phenomena during the research period. Especially after Iraq entered the Islamic Financial Industry Council in 2018 and the certainty and expectation of the development of the Islamic financial industry increases, especially after Iraq’s data was available internationally to the Financial Industry Council after it was suffering from distortion and lack of data and inaccuracy inside Iraq.

Organizational Vitality and Its Impact on Reducing Organizational Collapse: An Analytical Study in Babylon Tire Factory in Al-Najaf Al-Ashraf Province

2026-09-23T12:54:36+00:00

This study aims to examine the impact of organizational vitality—represented by its four dimensions (learning, creativity, flexibility, and entrepreneurship)—on reducing organizational collapse, which includes five dimensions (internal, external, human, structural, and financial elements) in Factory in Al-Najaf Al-Ashraf Province. The research adopted a descriptive-analytical methodology, using a structured questionnaire administered to a sample of 185 employees, and applied relevant statistical analysis techniques.

The results revealed a significant negative effect between organizational vitality and organizational collapse, indicating that organizational vitality constitutes the first line of defense against decline within the Babylon Tire Factory. As organizational vitality increases, indicators of collapse diminish, demonstrating that investing in the dimensions of organizational vitality is not a luxury but a strategic necessity. The study concluded with a set of recommendations aimed at supporting the sustainability of industrial organizations and strengthening their capacity to adapt and grow within dynamic work environments.

Measuring visitor satisfaction with the quality of logistical services during the Arba'een visit An analytical and exploratory study from the perspective of visitors to the holy city of Karbala

2026-09-23T12:54:37+00:00

The current research aims to measure the level of visitor satisfaction with the quality of logistical services provided during the Arbaeen visit in the holy city of Karbala, with the possibility of identifying the obstacles facing the application of logistical management in the millions-strong gatherings. The analysis of the dimensions of service quality included (trust, responsiveness, assurance, empathy and accessibility of the service). The descriptive analytical method was adopted. Data was collected from a group of (281) visitors during the Arbaeen pilgrimage of 2024 using a validated questionnaire that was distributed (electronically - and manually). A set of statistical tools was used to test and examine the quality of the questionnaire. The results revealed, in general, a positive satisfaction with the services provided in its various dimensions. The research concluded by emphasizing the importance of psychological and relational factors (such as security and empathy) in the visitor experience, and also recommended the necessity of developing multiple and diverse indicators to measure the quality of services in the millions-strong visit .

The Impact of Value Indicators on Stock Prices An analytical study of a sample of commercial banks listed on the Iraq Stock Exchange For the period 2018-2023

2026-09-23T12:54:37+00:00

The study aimed to examine the impact of value-added indicators on stock prices in commercial banks listed on the Iraq Stock Exchange. The research sample consisted of a random sample of (10) banks, representing (48%) of the study population, over the period from 2018 to 2023. Monthly data were used, covering a total of (72) months. Two main hypotheses were tested. The first hypothesis assumed that there is no statistically significant effect of value indicators on stock returns, while the second hypothesis assumed that there is a statistically significant effect of value indicators on stock returns. To test these hypotheses, simple regression analysis was employed. The empirical results indicated that both book value and market value added (MVA) have a statistically significant effect on stock returns at a 5% significance level. Accordingly, the findings suggest that value indicators constitute key determinants of stock prices, as they reflect investors’ evaluation in the stock market of management efficiency in utilizing company resources and improving financial performance. The study also reached an important conclusion that market value added is a significant indicator for investors in interpreting stock prices. Furthermore, the study emphasized the importance of considering other indicators that may have an effective influence on stock prices, such as the number of traded contracts, the value of traded shares, and stock turnover volume.

On the Generalized Transmuted-G Power Function Distribution

2026-09-23T12:54:37+00:00

In this research, the generalized transmuted-G family of distributions was used and applied to the power function distribution to obtain a new, more flexible probability distribution (the generalized transmuted-G power function distribution). This distribution is more flexible than the basic distributions under study. Some of its statistical properties were investigated, such as the probability density function, the cumulative density function, the survival and risk functions, and the reliability function. The parameters and reliability function of the generalized transmuted-G power function were estimated using the maximum likelihood method (Anderson-Darlingson (AD)). To determine the best method for estimating the parameters and reliability function, a brief simulation study was conducted using the Monte Carlo method. Several experiments were performed with small, medium, and large sample sizes (30, 50, 150, and 100) using two models with different values for the unknown parameters. The mean squared error (MSE) was used as the statistical criterion for comparing the methods. In estimating parameters, the researcher concluded that the Anderson-Darlink (AD) method is superior for estimating unknown parameters and reliability functions for small and medium sample sizes.

On the practical side, the new probabilistic model (the generalized transmuted-G power function) was applied to real data (100 observations representing SPAP operating times). The performance of the proposed distribution was compared with the original power function distribution under study. The new model provided greater flexibility and efficiency in representing real data and proved superior in representing complex data.

The role of human resource management in enhancing product quality: A field study at Al-Kut Textile Factory

2026-09-23T12:54:38+00:00

The current research aims to determine the impact of human resource management, with its dimensions of recruitment, selection, and appointment, on achieving product quality, with its dimensions of performance, characteristics, reliability, conformity, and perceived quality. The researcher sought to measure and test the correlation and influence relationships between the research variables. To achieve this, the study relied on the contributions of a group of specialized researchers and rigorous studies that addressed the investigated variables. The research sample consisted of 65 employees at the Al-Kut Textile Factory. The data obtained through the study instrument were analyzed using the SPSS version 23 statistical software to arrive at the relevant results. The Spearman correlation coefficient was used to measure the correlation between the variables, the t-test to determine the significance of this relationship, multiple regression analysis, and the F-test to determine the significance of the regression equation. The R² coefficient was also used to interpret the magnitude of the independent variables' influence on the dependent variable. The study also reached a number of conclusions, most notably that there is a statistically significant correlation and influence between human resource management and product quality.

The research concluded with a set of recommendations, including the need to increase attention to the research variables, particularly focusing on human resource management, by developing future plans and programs for upgrading information and communication technology infrastructure, ensuring information security, and developing creative and digital skills and functions.

The Role of Dialogue Leadership in Contextual Performance An Analytical Study of the Opinions of a Sample of Employees in the General Directorate of Education in Karbal

2026-09-23T12:54:38+00:00

The purpose of this research is to identify the dimensions of conversational leadership in the General Directorate of Education in Karbala, through its dimensions (listening, respect, commentary, and expression), and the extent of their impact on contextual performance. The research was based on a problem expressed through a number of questions, namely: What is the nature and level of the dimensions of conversational leadership and contextual performance in the General Directorate of Education in Karbala in general and for the departments in particular? Does conversational leadership affect the contextual performance of employees? This was achieved through a survey of the opinions of a random sample that included a group of employees in the directorate, numbering (200) individuals, with a response rate of 85%. The questionnaire was used as the primary research tool. Non-parametric statistical tools were used to analyze and process data and information, adopting the ready-made statistical program SPSS.V. 25)), and a relative scale of eleven points was used, starting with (0% agreement) and ending with (100% agreement). The research relied on the existing research method and dimensional analysis. The research reached a set of conclusions, the most important of which is the workers’ knowledge of the importance of dialogue leadership and its impact on the contextual performance of workers. There were also important recommendations, including the need to adopt a performance evaluation program for employees to promote teamwork and to develop team spirit away from individualism.

Behavioral finance in banking: Towards modeling credit decision-making mechanisms

2026-09-23T12:54:38+00:00

This research addresses the topic of behavioral engineering in banking as a contemporary approach to improving credit decision-making mechanisms in the Iraqi environment. It achieves this by integrating behavioral insights with traditional financial models. The research is based on the premise that credit decisions, whether at the lender or borrower level, are not based solely on financial analysis but are influenced by behavioral and cognitive patterns such as stabilization behavior, excessive optimism, herd behavior, and familiarity behavior. This can lead to deviations from rational decisions. A questionnaire was developed and distributed to 120 employees at Al-Rafidain Bank. Ninety-two of the questionnaires were found to be valid for statistical analysis, while 28 were excluded as they were unsuitable and unusable. The statistical analysis was conducted using the SPSS program, employing the arithmetic mean, standard deviation, frequencies, ratios, correlation coefficient, impact factor, and linear regression. The research concluded that there is a strong positive correlation and impact between behavioral engineering and the personality of credit decision-makers. This plays a vital role in the accuracy of lending and enhances the integration of insights. Behavioral responses of credit managers to environmental and regulatory conditions increase the ability of institutions to adapt. The study recommends that regulatory authorities should integrate behavioral principles into supervisory frameworks to achieve a balance between financial inclusion and prudent risk management. Training programs should also be designed to develop behavioral awareness and emotional intelligence among credit officers to improve the reliability of decisions.

The Digital Economy in Iraq: An Analytical Study of Existing Technologies and Future Challenges for the Period (2003-2022)

2026-09-23T12:54:39+00:00

This study aims to examine the theoretical and conceptual framework of the digital economy, highlighting its significance, key characteristics, and principal activities, as well as assessing the state of the digital economy in Iraq during the period 2003–2022. The digital economy is fundamentally grounded in Information and Communication Technology (ICT), which enables the integration of all economic operations and facilitates interaction among individuals and institutions. Its defining features include knowledge-based processes, virtuality, internet-driven integration, convergence, innovation, and openness. The main activities of the digital economy encompass e-commerce, e-banking, e-governance, e-investment, and cloud computing.

The assessment of Iraq’s current situation indicates a substantial lag in keeping pace with global and regional shifts toward the digital economy, primarily due to the persistent weakness of the ICT infrastructure. The analysis also reveals fluctuations in e-government indicators and in the budgetary allocations for the communications and ICT sector. Moreover, Iraq continues to face significant obstacles, most notably its exclusion from the Global Innovation Index.

The study concludes that advancing toward a digital economy necessitates overcoming these challenges through well-defined strategies that prioritize the development of digital human capital, the restructuring of research institutions, and increased investment in ICT infrastructure.

Strategic Awareness and Its Impact on Enhancing Organizational Sustainability: An Analytical Study of the Opinions of a Sample from the Wasit Textile and Weaving Factory Directorate

2026-09-23T12:54:39+00:00

This research aims to study the relationship between strategic awareness and organizational sustainability in organizations, due to their important role in enhancing competitiveness and ensuring effective performance in a changing work environment. The study adopted the descriptive analytical method, and data were collected through a questionnaire distributed to a sample of 105 managers and employees in the organization under study. The questionnaire was analyzed using AMOS and SPSS (V.23). Strategic awareness included the dimensions of internal awareness, external awareness, and current awareness, while organizational sustainability included social sustainability, economic sustainability, and environmental sustainability. The results showed a statistically significant correlation and impact between strategic awareness and organizational sustainability, indicating that enhancing strategic awareness contributes to supporting organizational sustainability practices.

Bayesian estimation of reliability (shape- Scale) Proposed distribution with application

2026-09-23T12:54:40+00:00

In this research, the shape and Scale parameters and the reliability function of the proposed (GTLD) distribution were estimated using the Bayesian entropy methodology. The research concluded that the best estimation method is the estimation method using the Bayesian entropy methodology under the Huber loss function.

The role of strategic planning in achieving institutional excellence at Wasit University: An analytical study of the opinions of a sample of employees at Wasit University

2026-09-23T12:54:40+00:00

This research aims to determine the impact of strategic planning, with its dimensions (mission, objectives, strategic environmental analysis, and strategic choice), on achieving institutional excellence, with its dimensions (distinguished leadership, policies, resource management, operations management, relationship management, educational services management, and business results management). The researcher sought to measure and test the correlation and influence relationships between the research variables. To achieve this, the study relied on the contributions of a group of specialized researchers and reputable studies that addressed the three variables under investigation. The research sample consisted of (100) employees at the University of Wasit. The data obtained through the study instrument were analyzed using the SPSS version 23 statistical software to arrive at the relevant results. The Spearman correlation coefficient was used to measure the correlation between the variables, the t-test to determine the significance of this relationship, multiple regression analysis, and the F-test to determine the significance of the regression equation. The R² coefficient was also used to interpret the magnitude of the independent variables' influence on the dependent variable. The study also reached a number of conclusions, most notably that there is a statistically significant correlation and influence between strategic planning and organizational differentiation. The study concluded with a set of recommendations, including the need to increase attention to the study variables by focusing on the strategic planning variable. This involves developing future plans and programs and involving employees in the decision-making process, each according to their responsibilities, which contributes to achieving sound planning and performance that fosters excellence in the organization's work.

The Implications of using some Generative Artificial Intelligence Tools for Enhancing Cognitive Perception: An Analytical Study of the opinions of a sample of Academic Staff at Nineveh and Al-Hamdaniya Universities in Nineveh Governorate

2026-09-23T12:54:40+00:00

The present study aims to investigate the function of some Generative Artificial Intelligence (GAI) tools, including ChatGPT, Upword, Grammarly, Consensus, Elicit, SheetAI App, and AI Excel Bot, in the development of cognitive perception dimensions. These dimensions encompass the following: An investigation was conducted into the Knowledge Perception, Task Perception and Strategic Thinking Perception of a sample of employees at the University of Nineveh and Al-Hamdaniya University in Nineveh Governorate. The study adopted a descriptive-analytical methodology to measure the research variables, utilising a sample of 90 employees. For the purpose of data collection, a validated questionnaire was administered to the participants, and the gathered data were statistically analysed using SPSS V.26. The research yielded several key findings, the most notable of which was the identification of a statistically significant correlation between the utilisation of generative AI tools and cognitive perception.

The impact of fiscal policy on the efficiency of banking performance for the period (2015-2022)

2026-09-23T12:54:40+00:00

This research aims to analyze and measure the impact of fiscal policy on banking performance efficiency during the period 2015–2022. It examines the relationship between fiscal policy instruments—namely, government spending, public revenues, and budget deficits or surpluses—and banking performance indicators such as profitability, liquidity, capital adequacy, and credit quality. The study's significance stems from the vital role fiscal policy plays in influencing economic activity and the banking sector, a cornerstone of the financial system.

The study employs a descriptive-analytical approach to present the theoretical framework related to fiscal policy and banking performance efficiency. It also utilizes econometric methods to analyze annual data over the study period, aiming to reveal the nature of the relationship between fiscal policy variables and banking performance indicators.

The study concludes that fiscal policy has a significant impact on banking performance efficiency. Expanded government spending and improved public revenues contribute to increased economic activity, which positively impacts bank credit volume and profitability. Furthermore, the results demonstrate that financial stability and reduced budget deficits enhance banks' ability to achieve higher levels of efficiency and financial stability. The study recommended the need for coordination of economic policies, particularly between fiscal and monetary policy, to enhance economic stability and support the efficiency of the banking sector, in addition to encouraging financial reforms that contribute to developing the banking environment and improving bank performance.

Carbon tax and its role in reducing greenhouse gas emissions (Finland as a model)

2026-09-23T12:54:41+00:00

Financial and economic policies are required today to play a dual role in achieving sustainable growth and protecting the environment together, as a result of climate change, one of the most serious challenges facing the global economy in the twenty-first century. In this regard, carbon tax stands out as one of the most prominent contemporary economic tools for pricing emissions and charging polluters the true cost of their environmental impact. Therefore, It was assumed that carbon tax would play a positive role in reducing greenhouse gas emissions, and the descriptive analytical approach was followed. The research concluded that the Finnish experience has proven that carbon tax is an effective tool for reducing emissions, as it has contributed to a significant reduction in carbon intensity in the economy over the past three decades without causing a significant slowdown in economic growth.

Assessing the sustainability of Iraqi companies through the application of the Altman model and its impact on company value - an analytical study on a group of Iraqi companies

2026-09-23T12:54:41+00:00

The research aims to study the relationship of influence between the continuity of companies through the application of the (Altman) model and the value of the company in Iraqi industrial companies, and the extent of the usefulness of applying the (Altman) model in assessing the continuity of Iraqi companies and determining their ability to survive in the labor market. The research community consisted of a group of Iraqi companies belonging to the industrial sector. Three companies belonging to the Iraqi market were chosen due to the availability of their data in a complete manner: (The Clothing Production and General Trading Company - The Modern Sewing Company - The Baghdad Soft Drinks Company). The time limits were for the years (2019-2023). A positive relationship was found between company continuity through the application of the (Altman) model and company value, as increasing company continuity through the application of the (Altman) model and company value by one unit leads to an improvement of (0.760). The results also showed the significance of the relationship of effect with a value of (T) of (14.222), and the regression coefficients were constant with a value of (F) of (102.444), which contributed to explaining an amount of (0.230) of the allowed variance. The research recommended that the boards of directors of Iraqi industrial companies adopt the Altman Z-Score model as part of their quarterly reports, not just when preparing financial statements, to take corrective action before reaching the "danger zone."

The Role of Strategic Intelligence in Enhancing Entrepreneurial Success in Business Organizations: A Case Study of the Iraqi Company for Construction and Production Materials

2026-09-23T12:54:41+00:00

This research aims to analyze the role of strategic intelligence in enhancing entrepreneurial success in business organizations, through an applied study at the Iraqi Company for Construction and Production Materials. The research adopted a descriptive-analytical approach, deemed suitable for the nature of the research problem and its objectives. A questionnaire was developed as the primary data collection tool. The study population consisted of employees at the Iraqi Company for Construction and Production Materials. The sample size was determined based on statistical equations used in social studies to determine sample size in small populations, ensuring adequate representation of the statistical population. Accordingly, (77) questionnaires were distributed to the sample, and (58) valid questionnaires were obtained for statistical analysis.

The research employed several statistical methods to analyze the data using the Statistical Package for the Social Sciences (SPSS) software. These methods included Cronbach's alpha coefficient to test the instrument's reliability, Pearson's correlation coefficient, and simple and multiple regression analysis to test the study's hypotheses. The research focused on the dimensions of strategic intelligence, namely foresight, future vision, systems thinking, and technical intelligence, and analyzed their impact on achieving entrepreneurial success within the company. The study found a statistically significant correlation and influence between strategic intelligence and entrepreneurial success. Strategic intelligence practices contribute to enhancing an organization's capacity for innovation and initiative, improving organizational performance, and achieving a competitive advantage. In light of these findings, the research recommends that management adopt strategic intelligence practices and develop the analytical and foresight skills of employees to support entrepreneurial tendencies and achieve sustainable success in business organizations.

The role of green human resource management practices in promoting entrepreneurial awareness: Talent management as a mediating variable (An analytical study of the opinions of a sample of workers in industrial companies in Karbala Governorate)

2026-09-23T12:54:42+00:00

This research aims to demonstrate the impact role Green human resource management practices enhance entrepreneurial awareness, with a mediating effect of talent management on a sample of industrial companies. To achieve this, green human resource management practices were measured through four dimensions (green recruitment and selection, green training and development, green performance appraisal, and green compensation and reward systems), and entrepreneurial awareness was measured through the dimensions of the survey and research process. The research examined the processes of collaboration and communication, as well as evaluation and control. The talent management variable was measured using the dimensions of talent acquisition, talent development, and talent retention. This research began with a central problem that generated several questions concerning the nature of the relationship between its variables in the field. The most important question was: What is the role of green human resource management practices in promoting entrepreneurial awareness? And what is the mediating role of the talent management variable among employees in industrial companies in Karbala Governorate? A range of statistical programs and methods were used, including the arithmetic mean and standard deviation. Correlation coefficientSpearman's Confirmatory factor analysis) and the program (SPSS V. 25)And (AMOS V.25),The study population included some industrial companies in the holy province of Karbala, and a random sample of individuals was selected, consisting of administrators and technicians working in these companies. Karbala Industrial City, represented by (Karbala International Group Company (KGGC( and Sama Baghdad Company and Karbala Prefabricated Building Company)The research sample amounted to (175Individuals in companies were surveyed, and a questionnaire was used as the primary tool for collecting the necessary data and information for the research. After analyzing and statistically processing the data, the study reached a set of conclusions. The results indicate that industrial companies in Karbala possess a medium to high level of application of green human resources practices; however, this application still lacks comprehensive strategic integration between the different dimensions. The most important recommendations included the need to adopt an integrated green human resources strategy that is directly linked to the company's entrepreneurial goals.

The impact of banking safety determinants on the composite index of financial stability in Iraq: An analytical study for the period (2015/2024)

2026-09-23T12:54:42+00:00

This study aimed to elucidate the trajectory of the composite Financial Stability Index and analyze its sub-components and weighting matrix. It contributes to a critical analytical reading of this causal relationship, attempting to decouple the microvariables of banks from the overall financial stability score in an environment characterized by rapid digital transformation and increasing regulatory pressures. This provides a scientific perspective on the future of the Iraqi financial system and its resilience to future crises. The study posited a main hypothesis: that banking soundness determinants have a statistically significant impact on raising the value of the composite Financial Stability Index in Iraq. The study concluded that the macroeconomic indicator plays a clear role, as the financial analysis, which relied on a control variable, mitigated the severity of crises and prevented the collapse of financial stability during periods of recession. The study recommended the necessity of continuous coordination between monetary policy (Central Bank) and fiscal policy (Ministry of Finance) to ensure a stable macroeconomic environment that supports banking performance and enhances overall financial stability.

The impact of e-marketing on enhancing hotel services: An analytical study in hotels in the city of Karbala

2026-09-23T12:54:43+00:00

E-marketing is one of the most prominent transformations that has reshaped competitive landscape in the hotel sector, given the increasing reliance of guests on digital platforms for research, comparison, and booking decisions. In this context, the importance of leveraging digital tools to enhance hotel branding, improve communication with guests, and elevate their experience both before and during their stay becomes evident.

Karbala presents a unique case study, requiring hotels to respond quickly and accurately to diverse expectations. Therefore, this research aims to analyze the role of e-marketing in enhancing hotel services by improving digital presence, streamlining booking procedures, managing inquiries, and responding to feedback.

The data was analyzed using SPSS version 24 to arrive at the study's findings. The study primarily relied on descriptive statistics for data processing and analysis, employing frequencies and percentages to describe sample characteristics. Furthermore, weighted mean, standard deviation, response intensity, relative importance, and item ranking were used to analyze the questionnaire results and measure the respondents' attitudes toward the role of e-marketing in enhancing hotel services. The study adopted an analytical approach, collecting data through 203 questionnaires distributed to a sample of hotels in Karbala. The aim was to measure the impact of e-marketing elements on improving hotel performance. The results showed a statistically significant positive correlation between the level of e-marketing implementation in hotels and the level of enhancement in hotel services.

The results also indicated an increasing reliance on international platforms to attract foreign visitors, the effectiveness of digital communication tools in tracking reservations and requesting feedback, the role of e-marketing in building a positive digital reputation, supporting administrative decisions through customer data analysis, reducing promotional costs relative to the return on investment, enhancing hotel competitiveness, and building long-term relationships with guests.

In light of these findings, the study recommended establishing specialized digital marketing units within hotels, promoting direct booking through official websites, developing professional digital content, improving online reputation management, and employing targeted digital advertising.

The role of green supply chains in enhancing operational performance: An analytical study of the opinions of a sample of employees at Zain Middle East Food Industries and Juices Company

2026-09-23T12:54:43+00:00

The main purpose of this research is to diagnose the role of green supply chains in enhancing operational performance through an analytical study of the opinions of a sample of employees at Zain Middle East Food Industries and Juices Company. The research problem addressed how green supply chains, with their dimensions (green information technology, green manufacturing and packaging, green storage, green purchasing, and green marketing), can be adopted to enhance operational performance. Therefore, the importance of this research lies in the researchers' attempt to propose a set of solutions that could mitigate or address this problem. The research objectives aimed to conduct a descriptive analysis of the studied variables and then test the correlation and influence relationships between them. To achieve these objectives, the descriptive-analytical method was used. A questionnaire was designed using a number of ready-made indicators and scales, and after adapting it to suit the purposes of this research, it was distributed to a sample of (32) employees of the company, representing department managers and heads of technical and administrative units. After processing the data using tested non-parametric statistical tools such as median, range, and relative importance, as well as simple linear regression analysis available in the SPSS statistical software, a set of results was obtained that confirmed the validity of the main and sub-hypotheses of the research. Therefore, it was recommended that the application of green supply chain dimensions be strengthened in the company under study.

The impact of macroeconomic variables on the gross domestic product in Iraq for the period (2004–2024)

2026-09-23T12:54:44+00:00

This research aims to analyze and measure the impact of macroeconomic variables on Iraq's Gross Domestic Product (GDP) during the period 2004–2024. The econometric method was used to determine the nature of the relationship between the variables under study. The macroeconomic variables included the inflation rate, exchange rate, interest rate, unemployment rate, government spending, and money supply, while GDP was the dependent variable.

The research relied on annual data issued by local and international official bodies and employed the Autoregressive Distributed Limiting (ARDL) model, which was deemed suitable for the nature of Iraqi economic data. The research concluded that there is a long-term relationship between macroeconomic variables and Iraq's GDP, with varying degrees of influence in terms of direction and strength. The research concludes with a set of findings and recommendations that can contribute to enhancing the effectiveness of economic policies and achieving sustainable economic growth in Iraq.

The Role of Cleaner Production Strategies in Reducing Operational Costs: An Applied Study at Al-Amarah Technical Institute

2026-09-23T12:54:44+00:00

This research aims to demonstrate the role of cleaner production strategies, particularly the use of solar energy, in reducing operational costs and improving economic and environmental efficiency at the Technical Institute of Al-Amarah. The study relied on data and information obtained from the Technical Institute of Al-Amarah. Data were collected from the relevant departments and units within the institute, including the Engineering Department, the Financial Department, and the Maintenance Unit.

The research concluded that adopting cleaner production strategies, particularly solar energy, contributes significantly to reducing operational costs and decreasing dependence on diesel-powered generators. It also helps reduce emissions and promotes environmental sustainability within educational institutions.

The research recommended expanding the application of renewable energy, promoting a culture of cleaner production, and adopting modern cost management practices to optimize the consumption of resources and energy within the Technical Institute of Al-Amarah

Identifying the Most Influential Accounting Indicators on the Market Value of Iraqi Commercial Banks: An Empirical Study Using Panel Data Models

2026-09-23T12:54:44+00:00

This study aims to identify the most influential accounting indicators on the market value of Iraqi commercial banks, using Panel Data methodology during the period (2005-2024). The study relied on a sample of (6) Iraqi commercial banks listed on the Iraq Stock Exchange. Data were analyzed using three regression models: Pooled OLS, Fixed Effects Model (FEM), and Random Effects Model (REM), with appropriate diagnostic tests (Hausman, Wooldridge, Breusch-Pagan, Pesaran CD).

The results showed that the Fixed Effects Model (FEM) is the most appropriate for data analysis, and that Return on Equity (ROE) is the most influential accounting indicator on market value, being positive and significant at the 1% significance level. The results also showed a negative and significant impact for both the Capital Adequacy Ratio (CAR) and the Loan-to-Deposit Ratio (LDR), which was interpreted in light of the "Overcapitalization" phenomenon and liquidity risks associated with excessive reliance on non-deposit financing. In contrast, neither the Liquidity Ratio nor the Loan Loss Provision Ratio (LLP_Ratio) showed any significant impact.

The impact of earnings quality on financial performance through financial flexibility: An applied study of the banking sector listed on the Iraq Stock Exchange

2026-09-23T12:54:44+00:00

This study aims to examine the impact of earnings quality on financial performance, while analyzing the mediating role of financial flexibility in banks listed on the Iraq Stock Exchange. The study addresses a research gap characterized by limited evidence regarding the mechanism by which earnings quality is transmitted to financial performance via financial flexibility. The study employed an analytical approach using data from 15 banks over the period 2015–2024, comprising a total of 150 observations. Earnings quality was measured using the Dechow and Dichev model (2002), financial flexibility using the current ratio, and financial performance measured by return on assets (ROA). Structural equation modeling (SEM) was used with AMOS 2023 software and the maximum likelihood method (ML) to analyze the direct and indirect relationships.

The results showed a significant positive impact of earnings quality on financial flexibility, while both financial flexibility and earnings quality had a significant negative impact on financial performance. The results also demonstrated that financial flexibility acts as a partial mediator in the relationship between earnings quality and financial performance, indicating that enhancing earnings quality contributes to improving companies' financial capacity. However, maintaining high levels of financial flexibility may negatively impact financial performance in the short term due to the opportunity cost of idle funds. The study recommends adopting policies that strike a balance between enhancing earnings quality and maintaining appropriate levels of financial flexibility, thereby supporting long-term financial performance and sustainability

Measuring the impact of financial liberalization on Kuwait's economic growth - for the period 1990-2024

2026-09-23T12:54:45+00:00

Financial liberalization is defined as the process of removing government restrictions on local financial markets to improve their integration with international financial markets by liberalizing capital accounts in the balance of payments. This research is significant because it sheds light on the relationship between financial liberalization and economic growth in Kuwait, a vital topic given the country's efforts to reform its financial system and achieve sustainable economic development. It also contributes to clarifying the effectiveness of current financial policies and provides a knowledge base that can help decision-makers adopt more efficient financial strategies suited to the Kuwaiti economic reality. The research problem lies in the need to understand the relationship between financial liberalization and economic growth in Kuwait and to analyze whether the financial liberalization steps taken have actually contributed to improving economic performance or have failed to achieve their objectives due to surrounding circumstances. Therefore, the research problem can be formulated as the following question: Does financial liberalization have an impact on economic growth? To assess this relationship, the ARDL model was used, leading to several conclusions, the most important of which is that there is a significant impact of cash outflows on economic growth in Kuwait. A set of recommendations was presented, the most important of which was monitoring the flow of funds and where these investments are directed.

The Role of Transformational Leadership in Increasing Job Engagement and Reducing Employee Turnover in Iraqi Government Institutions An Applied Exploratory Study in a Sample of Government Institutions

2026-09-23T12:54:45+00:00

This research deals with the study of 'The Role of Transformational Leadership in Enhancing Job Engagement and Reducing Turnover Rates in Iraqi Government Institutions within the Framework of Sustainable Development 2030.' The study aims to analyze the relationship between transformational leadership practices and employee behaviors, in addition to exploring the impact of these practices on improving job performance and workforce stability. The study followed a quantitative methodology with a descriptive-analytical approach and relied on data collection using a questionnaire based on a Likert scale. The questionnaire was distributed to a stratified random sample of 385 respondents representing various job categories within Iraqi government institutions, out of a total of 4,074,697 employees at the time of the research, to ensure the comprehensiveness of the results. The questionnaire included three main axes: dimensions of transformational leadership (inspirational motivation, intellectual stimulation, and individual consideration), level of job engagement, and intention to turnover. The results of the statistical analysis showed a clear positive relationship between transformational leadership and job engagement, with the average rating for transformational leadership reaching 4.33, compared to the average productivity rating of 3.66, indicating A Leaders who take a motivational and creative approach directly contribute to improving job performance levels. The study also revealed a strong negative relationship between transformational leadership and the intention to leave a job, with the average rating for this intention being 2.45. This indicates that adopting transformational leadership styles reduces employees' desire to look for other job opportunities, which helps maintain their stability within organizations. Moreover, multiple regression analysis showed that transformational leadership is a key factor in explaining a large portion of the variations in job performance and turnover, confirming its central role in improving performance and reducing resignation rates. These results support the study's hypotheses and highlight the importance of using transformational leadership as a strategic tool to achieve the administrative reform goals outlined in Sustainable Development 2030. At the end of the research, practical recommendations were offered to decision-makers in the government sector, including enhancing leadership training and development programs, integrating transformational leadership indicators into performance evaluation systems, and encouraging a culture of innovation while strengthening internal communication channels to create a more efficient and stable work environment.