Warith Scientific Journal

The aim of the study was to measure and analyze the impact of risk management and its indicators (debt-to-equity ratio, turnover ratio, insurance premium ratio, cash ratio, and unexpired risk reserve ratio) on financial stability, which was measured using the modified Al-Taman equation for insurance companies listed on the Iraq Stock Exchange for the period from 2015 to 2024, by analyzing the companies' published financial statements. Financial and statistical tools were used to achieve the study objective and determine the extent of the influence of the independent variable on the dependent variable. The study was based on a main problem related to the possibility of achieving financial stability through risk management, from which a number of questions branched out that were answered within the study's chapters. The study concluded that there is a clear disparity in the level of financial stability of the study sample companies and that there is a clear impact of risk management variables on the level of financial stability. The study recommended the need to develop various mechanisms to manage risks associated with insurance companies.

This research aims to analyze the impact of interest rate risk on the financial performance of banks, based on a sample of Iraqi commercial banks (Bank of Baghdad, National Bank of Iraq, Commercial Bank of Iraq, Credit Bank, Middle East Bank, Sumer Bank, Investment Bank, Gulf Bank, and Mosul Bank) during the period 2005-2023. Data for these banks were obtained from their annual reports published on the Iraq Stock Exchange. Simple regression was used to estimate the relationship between the two variables using the EViews 12 statistical software, specifically a pooled regression panel data analysis (Pooled OLS) model. The significance of this research lies in the substantial role that interest rate changes play in influencing bank profits and stability. Sudden fluctuations in interest rates lead to fluctuations in net interest margins, which negatively impacts the value of bank assets and liabilities, thus affecting the banks' ability to achieve stable profits. The research findings revealed that interest rate risk has a significant impact on bank performance, as it is one of the most prominent challenges facing banks. Based on these findings, the research recommends the importance of adopting risk management strategies, hedging tools, and diversifying income sources to contribute to the continued operation of banks and improve their financial performance in a volatile banking environment.

Iraq is considered one of the oil-producing countries that relies on oil revenues to finance public spending and the budget. Oil revenues constitute a large proportion of total public revenues, often exceeding 90%. These prices are subject to global economic fluctuations, and with the growth of public expenditures mostly non-productive consumer spending and the neglect of diversifying revenue sources and supporting the private sector, this has led the state to resort to public debt to finance the budget deficit, which has direct and indirect effects on various economic sectors, especially putting pressure on the public budget to repay these debts and the resulting interest. This is due to the close relationship between high levels of non-productive public spending and financial fragility in most countries, particularly developing ones. The relationship between public spending and financial fragility in Iraq was tested during the period )2003-2023(using the ARDL model. The results showed a linear relationship between the rise in public spending rates and the growth rates of financial fragility indicators in Iraq over the study period. Given that Iraq relies heavily on oil revenues, which are tied to global economic fluctuations, in public spending that is predominantly characterized by consumptive rather than productive expenditure.

The research aims to analyze the impact of environmental indicators namely) emissions, energy consumption, and waste generation (on the financial performance of companies by measuring their relationship with financial performance indicators such as return on equity and liquidity ratio. The study employed a set of financial and statistical methods to estimate the nature of the relationship between these indicators over the period (2009–2024) for a sample of French companies (Schneider Electric, Legrand, Framet, Renault, Vinci, and Valeo). These companies were selected due to their leadership in environmental performance and their transparency in data disclosure. The research found a statistically significant relationship between environmental indicators and companies’ financial performance. The study concluded with several recommendations, most notably the necessity of adopting environmental sustainability policies due to their essential role in achieving balance between financial objectives and corporate commitment to sustainability areas.

This study aims to examine the impact of a strategic orientation towards social values on promoting proactive behavior, given the increasing interest of organizations, particularly educational institutions, in adopting strategic orientations that support the achievement of social values due to their role in motivating proactive behaviors among individuals.The study adopted a descriptive-analytical approach and used a questionnaire as the primary data collection tool.The study population consisted of ( 450) faculty members at Warith Al-Anbiya University (peace be upon him), while the sample comprised (200) individuals selected using purposive sampling. Data analysis was conducted using (SPSS) version 26 and AMOS version 23, employing several statistical methods, including the arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, Cronbach's alpha coefficient, and confirmatory factor analysis to analyze the relationships between the study variables.
The results showed a significant impact of a strategic orientation towards social values on proactive behavior, reflecting the importance of educational institutions adopting strategies to promote proactive behaviors among individuals.

This study aimed to understand the impact of applying the Six Thinking Hats on the effectiveness of strategic planning, which is reflected in the efficiency of decision-making, the reliability of determining the bank's objectives, and the mastery of the implementation and evaluation processes in a more efficient and distinctive manner, by posing questionnaire questions to those specialized in planning processes. The problem of the study was embodied in knowing the relationship between these strategies and strategic planning and explaining the impact between them for a sample of private banks in the Middle Euphrates. The result was that following a balanced approach that includes the white, yellow, black, green, and blue hats enhances the strategic planning of banks, while relying on the red hat (emotional thinking) may not contribute positively and directly. The researcher recommended adopting structured thinking patterns using the "Thinking Hats in Banks" model, as it supports comprehensive discussions that lead to parallel creative thinking, as well as focusing on giving priority to the hats to follow their methods, from neutral thinking, optimistic thinking, critical thinking, and creative thinking, and reducing emotional bias represented by the red hat (emotional) when making strategic decisions, as it may hinder excessive emotional involvement.

This research aims to measure the impact of competitive marketing strategies (l Cost leadership, differentiation, focus) on bank value in the commercial banks in the research sample (Baghdad, Al-Ahli Iraqi, Middle East, Iraqi Investment, Gulf, and Mosul Investment). Several indicators were used: measuring the cost leadership strategy through the ratio of operating expenses to operating income, the differentiation strategy through loan market share, and the concentration strategy through the Herfendale-Hirschman (HHI) index for deposit concentration. Bank value was measured using Tobin’s Q index. The Panel Data method was used with EViews V.12 software. The results showed a statistically significant impact of competitive marketing strategies on enhancing bank value. The results confirm the need to enhance operational efficiency, diversify the deposit base, and expand areas of true differentiation through innovation and digital services to enhance the value of the banks in the research sample.

This study aimed to investigate the impact of digital burnout on resistance to digital change in the workplace. It did so by analyzing the relationship between the dimensions of digital burnout (emotional stress, digital deprivation, and digital aging) and the dimensions of resistance to digital change (routine, emotional responsiveness, short-term focus, and cognitive rigidity). The study stemmed from a central question concerning the extent to which digital burnout contributes to employee resistance to change amidst the expanding use of digital technologies within organizations. The study's significance lies in its exploration of a topic that combines psychological and organizational dimensions in digital work environments, particularly in educational institutions. It employed an analytical approach to test its hypothesis: that a significant correlation and influence exist between digital burnout and resistance to digital change. The study was conducted on a sample of 237 employees and faculty members at Warith Al-Anbiya University. A questionnaire served as the primary data collection instrument, and data were analyzed using Pearson's correlation coefficient, structural modeling, and the coefficient of determination (R²).
The results showed a statistically significant correlation and influence between digital burnout and resistance to digital change, with the dimensions of burnout contributing to explaining the variation in resistance levels among employees. Therefore, the study recommended addressing the psychological aspects related to digital use and creating a supportive work environment that helps reduce burnout levels and improve employees' acceptance of change.

This study deals with the impact of artificial intelligence in detecting manipulations in financial statements in Iraqi joint-stock companies. The descriptive analytical approach was used as a general approach for the study, and the questionnaire was used as a tool for collecting primary data, as the questionnaire was distributed to the study community, which includes all (accountants - internal auditors - external auditors - heads of departments - financial managers - assistant managers - managers) in Iraqi joint-stock companies, as 430 questionnaires were distributed to a deliberate sample of individuals who have the practical and scientific experience and knowledge from the study community that enables them to answer the questionnaire questions accurately, and 411 questionnaires were retrieved, and 4 questionnaires were excluded that were not valid for analysis due to lack of answers, thus the number of questionnaires valid for analysis reached 407 questionnaires, and the data were analyzed using the SPSS25 statistical analysis program to test the hypotheses and extract practical results. The researcher reached the following results: There is an impact of artificial intelligence in discovering manipulations in the financial statements of Iraqi joint-stock companies, and there is an impact of artificial intelligence in discovering manipulations in the content of the financial statements, as well as an impact of artificial intelligence in discovering manipulations in the time of the financial statements. Based on the practical results, the researcher presented a set of recommendations, the most prominent of which are: Developing technical equipment and devices with updating artificial intelligence programs and technologies used in Iraqi joint-stock companies in line with the development of artificial intelligence technologies used in global companies to ensure the detection of manipulation in the information content of the financial statements and the time of their presentation to the beneficiaries of these statements from investors and decision-makers, and attracting and recruiting human cadres capable of preparing financial statements based on these technologies, with training new human cadres to increase their experience and ability to do so.

The current research aims to study the impact of artificial intelligence (AI) on enhancing the quality of accounting and auditing work and reducing creative accounting. In light of the rapid development in the technical field, AI has emerged as an important tool that can be employed to reduce creative accounting, which is one of the most prominent challenges facing the profession today, as it causes distortion of financial facts. The research relied on a descriptive and analytical approach, where data was collected from a group of auditors and accountants working in the financial and accounting sector using a customized questionnaire consisting of 46 items designed to measure the impact of AI in detecting and preventing creative accounting. The data was analyzed using the statistical program (SPSS). The research problem is to clarify the impact of AI on accounting and auditing work and its role in reducing creative practices. The research reached results, including a clear significant impact of using AI (expert systems, machine and deep learning, natural language processing, neural networks) in detecting creative accounting practices, and thus reducing them, which contributes to enhancing users' confidence in financial statements. Consequently, the research reached a set of recommendations, the most important of which is the need to expand the adoption of smart technology in the financial and accounting environment through an early focus on developing the skills of those working in the profession with the aim of enabling them to keep pace with developments and achieve maximum benefit from these smart technologies.

This research aims to measure the impact of digital transformation on sustainability accounting. In the theoretical part, the researcher adopted the deductive approach, drawing upon previous studies and relevant literature in the field. In the practical part, a descriptive exploratory method was employed, based on a questionnaire that included a set of questions distributed to a sample of 262 auditors and accountants working in economic units. The responses were collected and analyzed after retrieving 262 valid questionnaires for analysis. The results were processed using descriptive and inferential statistical methods, with the assistance of the statistical software package (SPSS.V).
The study reached several findings, the most important of which is that digital transformation has a significant and effective impact on the development of sustainability accounting systems. Furthermore, the study revealed a statistically significant relationship between digital transformation and the quality of financial reporting. The results also confirmed that digital transformation directly contributes to the integration of sustainability dimensions into accounting systems. The applied results indicated variation in the level of digital transformation adoption among the institutions included in the sample. Respondents further highlighted that digital transformation contributed to reducing human errors and accelerating the completion of accounting processes. Nevertheless, the analysis also revealed the presence of multiple challenges hindering the application of digital transformation in sustainability accounting.

The relationship between public expenditure and Gross Domestic Product (GDP) is a vital aspect within the framework of economic theory due to its influence on the potential to achieve economic growth and, subsequently, development. An increase in public spending—both current and investment—leads to a rise in GDP, particularly when the productive sectors contribute more effectively to output and economic diversification. This is especially true when the increase in spending is based on an efficient and realistic economic vision aimed at achieving specific objectives.
In the case of Iraq, public expenditure is largely financed by oil revenues, making it highly dependent on fluctuations in oil prices, which in turn are influenced by political, economic, and security crises. Consequently, Iraq has experienced noticeable volatility in public spending during the study period, coinciding with various domestic, regional, and global crises. This volatility has negatively impacted GDP and, by extension, the ability to achieve sustained economic growth and development. Therefore, by analyzing the relationship between public spending and GDP and its impact on economic growth, it becomes clear that there is a significant and positive relationship.

The primary objective of this research is to employ artificial intelligence (AI) technologies as one of the modern and innovative tools in the world of technology, and to explore their role in enhancing the quality of financial reports. The aim is to ensure that financial reports accurately reflect the true reality of institutions. In light of the rapid technological advancement witnessed globally, most companies are increasingly turning to various technological solutions and integrating them into their financial activities by processing data and information through AI applications—minimizing reliance on human effort. This approach enables companies to obtain accurate and unbiased information, which directly contributes to producing financial reports that mirror their actual performance. The research problem lies in examining the impact of AI applications on improving the quality of financial reports, which serve as a fundamental pillar in decision-making processes for both internal and external stakeholders. This, in turn, positively influences the preparation of financial reports. The study includes both theoretical and practical components and adopts a descriptive-analytical methodology to test its hypotheses. The research tool used was a questionnaire distributed to a sample consisting of accountants, auditors, and programmers from two telecommunications companies: Asiacell and Zain. A total of 150 questionnaires were distributed, and 130 responses were received. The statistical analysis was conducted using the SPSS software. The study concluded that AI technologies—such as machine learning, deep learning, expert systems, and neural networks—have a positive impact on enhancing the quality of financial reports. Among the key findings is that AI has become one of the essential pillars of digital transformation across various sectors, due to its capabilities in rapid processing, pattern analysis, and data-driven decision-making. In the accounting field in particular, AI has emerged as a strategic tool that contributes to improving the quality of accounting information, thereby enhancing the accuracy of financial reports through technologies like machine learning and neural networks. The research also presented several recommendations, most notably the need for financial institutions to adopt digital accounting systems supported by AI technologies, which would contribute to improving and elevating the quality of financial reports in accordance with international standards.

Recent years have witnessed a significant expansion in the use of unconventional monetary policy tools by many economies, particularly after the 2008 global financial crisis. This shift stemmed from the limited effectiveness of traditional tools in an environment characterized by near-zero interest rates and weak transmission channels of monetary policy. This necessitated the development of alternative policies to enhance the stability of the banking sector and support economic activity. In this context, this research aims to analyze the impact of unconventional monetary policy tools in the United States on the profitability index of the banking sector during the period 2004–2023. This is due to the pivotal role banks play in transmitting the impact of monetary policies to the real economy. To achieve this objective, the ARDL model was adopted to measure the long-term and short-term relationship between unconventional monetary policy tools and certain monetary variables related to banking sector profitability. This model is highly capable of handling time series with varying degrees of integration and interpreting dynamic effects across time gaps.

This study aims to analyze the impact of creative behaviour among employees at private universities on the adoption of marketing strategies at the organizational level. Creativity behaviors was treated as the independent variable at the individual level, while marketing strategies were studied as three separate dependent variables: offensive, analytical, and defensive. The study employed a descriptive-analytical approach, and a hypothetical model was developed to illustrate the relationships between the variables. Data were collected at two levels: at the individual level through a questionnaire distributed to 170 employees (3–6 employees per dean), and at the organizational level through a purposive questionnaire distributed to 50 deans at several private universities in the governorates of Karbala and Baghdad. Individual-level data were transformed into organizational-level data using SPSS aggregation. The hypotheses were tested using simple linear regression, which stated that there is a statistically significant relationship between creativity behaviour and each of the three marketing strategy variables. The results showed a direct and significant effect of creativity behaviour on the adoption of the three marketing strategy variables, confirming that enhancing creativity behaviour among employees contributes to enabling private universities to develop more effective and competitive marketing strategies.

The research included a comparison between the circular maximum likelihood method and the robust circular (BYC) method to estimate the parameters of the circular logistic regression model represented by the Maximum Likelihood Method. In the case of the presence of outliers in the data, robust estimation methods were relied upon to estimate the parameters of the circular logistic regression model, namely the (BY) method, using the mean square error (MSE) criterion, conducting a Monte-Carlo simulation for small, medium and large regression samples and with different pollution ratios to study the behavior of the estimation methods under study. It was concluded that the (BYC) method is better than the rest of the estimation methods, as it achieved the lowest comparison criteria, but this method was close to the regular maximum likelihood method in the case that the larger the sample size, the greater the preference of the robust circular estimation methods. As for the applied aspect of this study, the (BYC) method was used to estimate the parameters of the circular logistic regression model. The model and its application to real data representing a simple random sample of (120) circular variables, namely the effect of wind direction on rainfall.

This research aims to study the role of operational efficiency in reducing credit risk and its impact on the financial performance of a sample of Iraqi commercial banks listed on the Iraq Stock Exchange during the period (2005–2022). A sample of (8) banks, representing (32%) of the total population, was selected based on data availability and continuity. The variables were measured using the operational efficiency index (operating expenses/operating revenues), the credit risk index (loan loss provision/total loans), and the return on assets (ROA) as an indicator of financial performance. The financial analysis revealed significant fluctuations in operational efficiency and high levels of credit risk in some banks, which was reflected in the fluctuations in the return on assets. The statistical results using Excel and EViews programs and the Granger Causality test revealed the absence of stable and significant causal relationships between the three variables, with the exception of some limited periods, which indicates weak long-term statistical correlation between them. The study concludes that improving operational efficiency can contribute to reducing operating expenses and improving resource utilization, thus reducing non-performing loans and enhancing the quality of the credit portfolio. However, this effect is not statistically consistent.
Accordingly, the study recommends the development of credit risk management systems in parallel with increasing operational efficiency through the expansion of the use of banking technology and rationalization of operating costs to ensure the sustainability of the financial performance of Iraqi banks.

This study aims to analyze the role of digital financial inclusion in enhancing strategic flexibility in private banks, by focusing on the extent to which digital tools and technologies are used to improve banks’ ability to adapt to environmental changes and make appropriate strategic decisions. The significance of the study stems from the growing need to integrate digital financial inclusion into the strategic policies of financial institutions, especially in light of the digital and technological challenges facing the banking sector, which require the development of flexible models that support stability and expansion.
The study was conducted empirically on a sample of private banks operating in the Holy Karbala Governorate, specifically targeting the Trade Bank of Iraq (TBI) and the International Development Bank as the research population, which consisted of 113 employees across various administrative and technical departments. A simple random sampling technique was adopted, and the final sample included 88 employees.
The results of the study revealed that digital financial inclusion contributes positively and effectively to enhancing the strategic flexibility of banks by improving access to digital financial services, developing technological infrastructure, and increasing the efficiency of strategic decision-making. The study also found an impact between the variables of digital financial inclusion and the dimensions of strategic flexibility.
One of the main conclusions of the study is that the successful implementation of comprehensive digital strategies enables banks to respond more accurately and promptly to external changes, thereby enhancing their competitive advantage. The key recommendation emphasized the necessity of adopting sustainable development policies for digital infrastructure and expanding digital services to reach a wider segment of customers, in parallel with strengthening employee capabilities through training and development.the most important of which is the availability of the five internal control elements compatible with the requirements of the Committee for Supporting Organizations (COSO) at an acceptable rate, in addition to some varying paragraphs in the banks’ adoption of the system. An effective supervisor that keeps pace with changes in the Iraqi banking environment, There is also a positive impact of internal control in improving banking performance. The research recommends the need to activate internal control systems in banks more, develop internal control procedures, and pay attention to risk management, in addition to the need to provide an effective control environment and develop the performance and efficiency of employees.

The current research aims to identify the level of compatibility of internal control systems in private Iraqi banks with the requirements of the Committee of Sponsoring Organizations of The Treadway Commission and the requirements of international regulatory standards And its impact on banking performance.The research includes five variables related to the application of internal control, which are the components of the Committee of Sponsoring Organizations of The Treadway Commission (COSO) (control environment, risk assessment, supervisory activities, And communications, information, monitoring and follow-up systems In addition to banking performance measures that include return and risk. The study adopted the descriptive analytical approach and used an examination form for the purpose of collecting data on private banks. The research reached a set of conclusions

Digital transformation has catalyzed a fundamental shift in conventional financial institutions, driving operational efficiency through cost reduction while enhancing customer experience via faster and more accessible services. This study examines the role of digital transformation in advancing financial inclusion, with a specific focus on the challenges and opportunities in Iraq. The research addressed the central question: How can digital transformation improve financial inclusion, and what role does it play? To answer this, the study analyzed data on banking infrastructure and digital financial services. Key findings reveal that the geographical distribution of bank branches in Iraq as of 2024 remains limited and insufficient, acting as a significant barrier to broadening financial inclusion. The analysis demonstrates a strong, positive, and significant relationship between digital transformation and financial inclusion. Furthermore, the findings indicate that financial inclusion serves as a key mediator that mitigates the potential negative effects associated with the transition to digital banking. The digital transformation continues to gain momentum, the digital financial sector is poised for accelerated growth. Leveraging this trend is crucial for expanding access to banking services and fostering greater financial inclusion, particularly in underserved regions like Iraq.

The research aims to analyze the effects of the COVID-19 pandemic as well as the Russian-Ukrainian war on global supply chains, and how both crises led to disruption and delay in supply chains. The pandemic and the Ukraine crisis have highlighted the importance of rethinking supply chains to build greater flexibility and resilience. Supply chain stakeholders need to re-evaluate their strategies to mitigate future risks, including investing in digital technologies, diversifying their supplier base, and improving visibility and transparency in their supply chains. Companies that diversified their supply chains and invested in digital technologies were better able to adapt to changing market conditions, while companies that relied on a single source of supply or lacked the necessary digital infrastructure suffered significant disruptions. The COVID-19 pandemic and the war between Russia and Ukraine pose increasing challenges to achieving these goals. These two crises are causing an unprecedented rise in commodity and labor prices, with further knock-on effects on global supply chains. Both the COVID-19 pandemic and the Ukraine crisis have exposed significant vulnerabilities in global supply chains, highlighting the need for greater resilience, flexibility and collaboration among stakeholders

The study aims to study the impact of artificial intelligence technologies on productivity in the United States (2004-2023). The importance of the study lies in the fact that artificial intelligence represents one of the most prominent technological drivers of economic transformation, as developed countries, primarily the United States, seek to enhance production efficiency and reduce operating costs through artificial intelligence applications in industry, the financial sector, research and development, and services. The study relied on a descriptive analytical approach by collecting data and indicators related to investment in the industrial, agricultural, and service sectors, as well as the volume of spending on research and development. The study reached several conclusions, the most important of which is that artificial intelligence technologies play a pivotal role in enhancing productivity across the three production sectors (industrial, agricultural, and service) in the United States. The study also makes a number of recommendations, the most important of which is supporting innovation in the field of artificial intelligence technologies and developing advanced technologies that help maximize its potential in various sectors.

This research aims to demonstrate the impact of digital transformation on improving the efficiency of the unified accounting system. This is achieved through a quantitative comparison between two periods representing different approaches to implementing the unified accounting system within a government economic unit: the Higher Education Fund Division in the Financial Affairs Department of the University of Karbala. The Higher Education Fund Division relied on a traditional paper-based system for its accounting operations until the end of the first half of 2024. Starting in the second half of the same year, an electronic accounting program was implemented.

The impact of digital transformation was assessed using five key indicators to measure the efficiency of the unified accounting system: 1) Time (number of accounting transactions and their completion time); 2) Accuracy (number of accounting errors); 3) Transparency (number of reports and statements issued); 4) Analytical capacity (number of financial indicators generated); and 5) Operating cost for each system. This research employed a descriptive-analytical approach to test the main hypothesis: "There is a statistically significant relationship between the move towards digital transformation and improved efficiency of the unified accounting system." The results demonstrated a clear and substantial improvement in all efficiency indicators used in the study after the implementation of the electronic system. This strengthens the unified accounting system's ability to meet the requirements of e-governance and financial reform in Iraqi government economic units. The research recommends implementing the digital transformation experience in government economic units, along with providing the necessary technological and legal infrastructure to ensure the success of this transformation.

This research aims to identify the mediating role of strategic flexibility between social intelligence and sustainable competitive advantage. The research's significance stems from the nature of the challenges facing universities in a rapidly changing environment. The study was conducted on a sample of university faculty members, employing a descriptive-analytical approach. A model was developed and tested using statistical tools such as correlation, regression, and structural modeling. The research concluded that social intelligence has a direct positive impact on enhancing sustainable competitive advantage; however, this impact is further amplified by strategic flexibility, which acts as an active mediator between the two variables. The results also demonstrated that universities with flexible leadership capable of adapting quickly to changes are able to leverage social intelligence capabilities to achieve sustainable competitive advantage.

One of the fundamental pillars of the insurance industry is identifying the main requirements for providing protection to individuals and businesses through risk management, which helps provide effective insurance coverage against unexpected events. With the rapid global shift towards digitalization, many insurance companies have recently begun exploring innovative technologies aimed at enhancing operational efficiency and reducing risks, most notably blockchain technology and smart contracts. These technologies have witnessed growing interest in recent years due to the solutions they offer that help reduce time and costs, achieve higher levels of transparency and credibility, as well as their adaptability within organizational structures. Additionally, these technologies provide significant potential to enhance the competitiveness of insurance companies by making processes more transparent, efficient, and secure
The insurance sector faces numerous challenges, including reliance on manual processes, high operational burdens, and the prevalence of fraudulent activities, making the need to employ advanced technological solutions urgent. In this context, blockchain-based smart contracts represent an effective tool for drafting and automatically executing agreements according to pre-defined conditions, enhancing the reliability of contracts and reducing human intervention. These technologies provide a practical response to the challenges facing the insurance industry in Iraq, which are manifested in weak transparency, numerous inaccurate claims, and high rates of fraud The limited public trust in insurance institutions means that adopting blockchain technology and smart contracts presents a significant opportunity to create a qualitative shift in the Iraqi insurance sector. The research concluded that the Iraqi experience in applying blockchain remains limited and weak, which is attributed to legal and technical restrictions and regulations that prevent the comprehensive adoption of this technology, thereby reducing the companies' ability to keep pace with global digital transformation. The results confirmed that implementing blockchain technology can improve the accuracy and reliability of insurance data, as the decentralized nature of the distributed ledger helps reduce the risks of manipulation and fraud, thereby enhancing trust between contracting parties and reducing financial losses for companies. Providing specialized training programs for employees to raise their technical awareness and enable them to understand and effectively use blockchain technology allows them to leverage its operational and regulatory advantages.. And the call to update the regulations and laws governing the work of insurance companies to allow dealing with emerging technologies, primarily blockchain technology, and to enable companies to conduct their financial transactions and smart contracts through digital currencies or secure digital platforms by simplifying procedures, reducing costs, and establishing trust, paving the way for a new phase of development and innovation in this vital sector.

The research focuses on exploring the role of digital advertising in promoting marketing services for Chinese car companies in the city of Mosul, through studying its various means, namely social media platforms, mobile applications, and digital content marketing, The research problem was embodied in the following main question: What is the role of digital adverting in promoting marketing services? In light of this, two main hypotheses were formulated to achieve the research objectives. The research community consisted of employees in the sales departments of Chinese car companies in the city of Mosul, while the research sample consisted of 40 individuals working in the companies under study. A descriptive analytical approach was adopted , and a questionnaire was used as a tool to collect data, which was analysed using the statistical analysis programme SPSS V26. In light of the analysis results, a number of conclusions were reached , the most important of which is that social media platforms such as Facebook and Instagram are the most popular and successful among digital platform in providing marketing services such as maintenance offers , discounts , and add-ons in an attractive visual manner.

This research aimed to measure the level of awareness among management accountants regarding Earned Value Management (EVM) tools in infrastructure projects. EVM tools are considered modern and important in project management, especially in the infrastructure sector, which is characterized by large investments and complex operations. The researcher employed an experimental approach using a questionnaire administered to a sample of 120 management accountants and project managers working in major contracting companies involved in infrastructure projects in Iraq. The data were analyzed using SPSS software, and the hypotheses were tested using appropriate statistical tests. The results showed that the level of awareness of EVM tools was moderate at 68%, with statistically significant differences attributable to the variables of experience and academic qualification. The research offered recommendations to enhance awareness of these tools through specialized training programs and continuous professional development.

This study aims to analyze some of the accounting factors that determine capital expenditure in Iraq during the period 2004–2022 by examining the applied relationship between capital expenditure and oil revenues, the fiscal deficit, and GDP. The study relied on original annual data extracted from official government sources, including the Ministry of Finance, the Ministry of Planning, and the Central Bank of Iraq, which were processed and converted into tables suitable for quantitative analysis. To achieve the research objectives, multiple regression models and annual elasticity analysis were used to estimate the impact of independent variables on capital expenditure, while also testing the significance and direction of the relationships. The results showed a strong and positive correlation between capital expenditure and oil revenues, reflecting the rentier nature of public spending in Iraq and confirming the state's near-total dependence on the oil sector as a primary source of funding. The findings also revealed the negative impact of the budget deficit on capital spending, while the study showed a slight effect of GDP growth on increasing capital expenditure, indicating the weak role of non-oil sectors in supporting public spending. The study recommends adopting fiscal policies aimed at diversifying public revenue sources by activating the role of non-oil productive sectors, such as agriculture, manufacturing, tourism, and trade. This would contribute to reducing dependence on oil, achieving stability and sustainability in capital spending, and enhancing its efficiency in supporting economic development.

This research mainly aims to research and analyze the reality of professional and technological qualification of accountants and its role in mastering the accounting profession with the aim of promoting economic development in the country, as it has a significant impact on improving efficiency and quality of work in the field of accounting. With the advancement of technology, it has become necessary for accountants to be familiar with the latest accounting tools and software, such as integrated accounting software and financial analysis applications. To achieve this goal, some hypotheses were formulated to achieve the research objectives and answer its questions through the opinions of accountants at Karbala Polytechnic College, and the researchers adopted the descriptive-analytical method, where (70) refined practical questionnaires were designed and distributed to the research community, and the results of the research showed the importance of Developing professional and technological qualification mechanisms for accountants at levels not less than international levels to help promote economic development in Iraq. With the existence of some obstacles that prevent the application and keeping pace with the information renaissance in order to apply the technological qualification of the accounting profession, as well as the lack of knowledge among accountants in the field of information technology, the research came out with several recommendations, the most important of which is the need to pay attention to electronic accounting information systems and update them continuously in order to keep pace with global developments and changes In a way that serves the mastery of the profession.

Abstract:Iraq is considered one of the first countries that approved the compulsory education law and encouraged education. Therefore, it is essential to give this important aspect full attention and constantly strive to develop it and ensure the provision of everything necessary for it to remain thriving and effective, as education is one of the fundamentals for building the individual and society. Since the Holy Karbala Governorate is one of the governorates witnessing rapid urban expansion and population growth, which reflects on the number of students in its schools, it has become imperative for us to face these influencing factors by developing annual plans to address potential problems such as the shortage of schools, educational and teaching staff, and study essentials like books, desks, and others. This can only be achieved by knowing the expected number of students to be admitted annually to schools. In this study, we were able to determine the expected number of students to be enrolled in the first intermediate grade for the next five years, based on the number of students registered for the previous ten years, which were obtained from the Educational Planning Department in the General Directorate of Education of Holy Karbala, and by using the Box-Jenkins methodology (BOX-JENKINS) and arriving at the best estimation model from the Autoregressive Moving Average (ARMA( and Autoregressive Integrated Moving Average(ARIMA) models, which provides a scientific basis for developing educational plans that align with the values reached by the study.

Objective: The present study aims to explore the role of strategic mindset in building smart organizations by surveying the opinions of a sample of employees at Sarh Al-Warith Company in Karbala Governorate.
Methodology: The research problem was defined through several questions, the most prominent of which were: Is the smart organization an outcome of a strategic mindset? and What is the extent of the strategic mindset’s contribution to the development of smart organizations? The study also examined the significance of this mindset in the industrial sector and the level of attention it receives. It was hypothesized that the limited development of smart organizations is due to the ineffective presence of a strategic mindset in several of the studied companies. The research population consisted of employees at Sarh Al-Warith Company, with 150 questionnaires distributed. After reviewing and filtering the responses, 120 valid questionnaires were retained out of 135 returned. The study adopted a set of main and sub-hypotheses related to the correlation and causal relationships between the study variables in order to answer the research questions and achieve the stated objectives. To analyze the data, various statistical techniques were employed, including normal distribution analysis, arithmetic mean, exploratory and confirmatory factor analysis, and structural equation modeling (SEM), using SPSS v25, SmartPLS, and AMOS v25 software.
Theoretical Findings: The study identified a knowledge gap in understanding the nature of the relationship between the two core variables: the independent variable (strategic mindset) and the dependent variable (smart organizations).
Practical Findings: The results indicated that the strategic mindset variable is significantly correlated with and influences the smart organizations variable.