TANMIYAT AL-RAFIDAIN

Strategic awareness of strategic leaders and its role in bridging the knowledge gap among academic staff: A diagnostic and analytical study at Al-Hadbaa University

Shihab Mohammed Al-Taha — 2025-12-01

The research mainly aimed to determine the role of strategic awareness among administrative leaders in bridging the knowledge gap among academic staff at Al-Hadbaa University, and to demonstrate the possibility of enhancing practical communication skills and innovation systems among academic staff, enhancing the ability to use knowledge-based education systems, and enhancing the ability to use open education required to bridge their knowledge gap. The main problem of the research was how to bridge the knowledge gap among academic staff by activating the strategic awareness approach among its strategic leaders. Therefore, the researchers selected Al-Hadbaa University as the field for their study, and the administrative staff were chosen as the study community. The researchers used a sample of administrative leaders in their research, considering that they have strategic awareness in the university under study, numbering 53 individuals. The researchers adopted an analytical diagnostic approach, distributing several questionnaire forms and using statistical methods, and reached several conclusions, the most important of which is the direct impact of strategic awareness in bridging the knowledge gap. The researchers recommend paying attention to enhancing strategic awareness among university administrative leaders. The research aims to bridge the knowledge gap among their academic staff and thus achieve the university’s goals.

Developing and Improving the Accuracy of Actuarial Calculations for Life Insurance Premiums Using Excel: An Applied Study in the Iraqi Insurance Company

Zena Abdulstar Allayla — 2025-12-01

This research aims to develop and enhance the accuracy of actuarial calculations for life insurance premiums in mixed insurance policies at the Iraqi Insurance Company using Microsoft Excel. The objective is to improve operational efficiency and ensure fairness in premium pricing. The study addresses the issue of reliance on traditional manual methods for premium calculations, which often lead to human errors and a lack of accuracy and efficiency. Additionally, the absence of an integrated electronic system that provides precise reports to support strategic decision-making is identified as a key challenge. The research examines the current state of the Iraqi Insurance Company and analyzes the existing operational mechanisms. An electronic model was developed using Excel to apply actuarial equations and improve calculation accuracy. Furthermore, an electronic application interface was designed using Visual Basic for Applications (VBA) to facilitate data entry, analysis, and management. The research findings indicate that adopting this software significantly improved accuracy, reduced human errors, accelerated calculation processes, and enhanced future trend analysis. Additionally, it contributed to higher customer satisfaction by providing fair and precise premium calculations. The study recommends adopting modern electronic systems, ensuring continuous employee training, updating life tables, and integrating advanced technologies, such as artificial intelligence, to enhance risk analysis and insurance pricing.

Analysis of the impact of some banking risks on the profitability of a sample of Iraqi banks listed on the Iraq Stock Exchange for the period (2011-2020)

Aihab Kamal Saeed — 2025-12-01

Profitability is one of the important indicators that stakeholders resort to to judge the extent of the bank's success in managing its resources, which are affected by a group of banking risks. Therefore, the research aims to find the relationship between a group of banking risks (liquidity risk, credit risk, capital adequacy risk) and the bank's profitability for a sample of banks listed on the Iraq Stock Exchange for the period (2011-2020). Through the financial statements data of the research sample and based on financial analysis, all study variables were measured. As for the dependent variable, which is the profitability of banks, it was measured through the return on equity index. As for the first independent variable (liquidity risk), it was measured through the cash index to the total current liabilities. Credit risk was measured through the size of the loans provided by the bank to its customers to the total assets. As for the last independent variable, which is capital adequacy risk, it was measured by dividing equity to total assets. The research concluded that there is a statistically significant relationship between (liquidity risk, credit risk, capital adequacy risk) and the bank's profitability. For a sample of banks listed in the Iraq Stock Exchange, the explanatory variables of the model (liquidity risk, credit risk, and capital adequacy risk) affect the return on equity by 32%, as the relationship between each of the liquidity index and the return on equity was directly proportional, meaning that the banks in the research sample maintained good liquidity, which helped them increase profits, as well as for the credit index, as the statistical relationship with the dependent variable was directly proportional, while for capital adequacy risk, it has an inverse effect on the return on equity.

The Impact of Inspirational Leadership on Quality of Work Life: An Exploratory Study of the Opinions of a Sample of Faculty Members in in a number of Colleges at the University of Duhok

Izdihar Hadi Abdullah — 2025-12-01

This research addresses two highly significant and vital variables for contemporary organizations: inspirational leadership and quality of work life. Organizations increasingly require inspirational leadership to enhance and develop performance, fostering a high-spirited, motivated work environment. Consequently, there is a growing interest among researchers and organizations alike in assessing the presence of leadership capabilities within institutions, as organizations must possess distinctive traits and characteristics that enable them to outperform competitors and achieve value-driven success. The objective of this study is to identify the actual dimensions and attributes of inspirational leadership and the quality of work life among faculty members in selected colleges at the University of Duhok. The relationship between the study variables was examined empirically, with the University of Duhok serving as the research population. A sample of 70 faculty members from its colleges was selected. The theoretical aspect of the study relied on a descriptive approach, while the field aspect used a structured questionnaire as the primary data collection tool. Statistical analysis was conducted using SPSS and Excel software to process and analyze the collected data. The main findings revealed a significant and positive correlation and impact between inspirational leadership and quality of work life, with high levels of statistical significance, confirming the validity of the proposed research model. Among the key recommendations is the need to pay greater attention to outstanding employees by rewarding them with bonuses, salary increases, and other recognition.

Integration between Target Costing and Activity Based Costing and its Role in Rationalizing Investment Decisions : Case Study

Israa Yousif Thanoon — 2025-12-01

Target costing and activity-based costing are cost management tools that support strategic cost management in addressing these challenges, especially since this requires integrating the two technologies. Accordingly, the research problem is defined by two questions: How can integration be achieved between target costing and activity-based costing to measure the costs of new products? What is the role of integration between target costing and activity-based costing in rationalizing investment decisions? The research aims to clarify how this integration of costing technology is achieved and to demonstrate its role in rationalizing investment decisions. The research included proposing a model to achieve the integration described above and testing it through a case study at one of the private universities in Mosul city. The results show that integrating target costing technology with activity-based costing rationalizes investment decisions by enhancing decision-makers' cost awareness. This is reflected in the efficiency of the investment decision, as it provides measures and indicators that support the accurate evaluation of investment projects and proposals, and their comparison. The main research recommendations are to adopt modern cost management methods, most notably the activity-based costing system and target costing, to develop cost systems for economic units in Iraq that meet the requirements for their application in these units, in line with significant developments in accounting work techniques.

The role of organizational similarity in enhancing organizational pride: an exploratory study of the opinions of a sample of faculty members at the University of Zakho

Hindaf Muhammad Tawfiq — 2025-12-01

Organizational symmetry is a critical factor in enhancing organizational pride, which positively impacts job performance and organizational loyalty. In the academic environment, faculty members' affiliations are fundamental to universities' success, making the study of the relationship between these two concepts highly significant. The problem lies in the lack of studies examining the impact of organizational symmetry on organizational pride in Iraqi universities, particularly at Zakho University. There is also a need to understand how faculty members perceive this symmetry and how it can be enhanced to increase their pride in belonging to the university. The study aimed to analyze the effect of organizational symmetry, with its dimensions (loyalty, similarity, belonging), on enhancing organizational pride, with its dimensions (emotional and attitudinal), among faculty members. Zakho University was chosen as the field of study, and a sample of faculty members was selected, totaling 243. The fieldwork primarily relied on a descriptive-analytical approach, and a questionnaire waxas distributed to collect data from the study sample. This was done to describe and determine the availability of the study variables at the researched university and to examine their relationships using specific statistical measures and indicators (mean, correlation coefficient, regression) in SPSS. Based on the study's testing and analysis, several results were reached: the most significant was the strong positive relationship between organizational similarity and organizational pride, and shared values between teachers and the university were the most influential factor in enhancing organizational pride.

The Role of Digital Capabilities in Achieving Strategic Efficiency: A survey study in the traffic directorate of the independent Zakho administration according to the perspective of its leaders

Dlofan Ameen Salman — 2025-12-01

This study aimed to explore the correlation and impact of digital capabilities on strategic competence within the Traffic Directorate of the Independent Zakho Administration in the Kurdistan Region of Iraq. Utilizing a descriptive-analytical method, the study employed a questionnaire as the primary data collection tool. To achieve its objectives, three main hypotheses were formulated: the existence of a significant correlation between the dimensions of digital capabilities and strategic efficiency, and the considerable impact of digital leadership on strategic efficiency. A purposive stratified sample was selected, and questionnaires were distributed to the heads of administrative departments within the directorate. A total of 60 valid questionnaires were analysed using various statistical methods in SPSS V27. The study's findings revealed a direct correlation and impact between the digital capability's dimensions and strategic competence within the directorate. This suggests that employees with digital capabilities (data acquisition, communication, and analysis) significantly contribute to achieving strategic competence. The study concluded with several recommendations, emphasizing the importance of enhancing and promoting digital capabilities to maintain continuous strategic competence and improve service delivery to beneficiaries.

The Relationship Between Market Sentiment Index and Stock Return Rates: An Analytical Study of the Iraq Stock Exchange

Doaa N. M. Al Husseini — 2025-12-01

Investor sentiment is one of the destabilizing factors in the stock market, and measuring it is one of the main pillars of behavioral finance at global stock exchanges in general and Arab stock exchanges in particular. Therefore, the research sought to measure the behavioral biases of investors, specifically their sentiment as an indicator to express the sentiment of the financial market and as the primary determinant of their investment decisions, in addition to diagnosing and testing its impact on the monthly returns of the Iraq Stock Exchange for the period (1/1/2016 - 10/1/2024) in an attempt to answer the question, "Does market sentiment leave a clear impact on the rates of stock returns in the Iraq Stock Exchange?" By applying Principal Component Analysis (PCA) to construct the Investor Sentiment Index (SENT) according to a set of variables (trading volume, turnover rate, market value, and number of traded shares) in addition to some controlling macroeconomic factors, and using linear and non-linear regression analyses, the results confirmed the negative linear effect relationship between the sentiment index and market returns. No apparent nonlinearity in this relationship was observed, and the lack of impact of controlling economic factors is due to political risks and liquidity.

The Role of Foreign Direct Investment in Sustainable Development: Analytic Study of a Selection of Countries

Mohannad Muneer Al-Salman — 2025-12-01

Foreign direct investment plays a vital role in promoting sustainable development by attracting investment to environmentally friendly projects and technologies, as well as to important strategic projects, and by helping create job opportunities, foster innovation, and develop and promote sustainable business practices. From this point of view, the study came to analyze the volume of FDI flows in sustainable development, which focused on the eighth goal (decent work and growth) and the ninth goal (industry, innovation and infrastructure) as variables to measure the economic performance of sustainable development during the period 2000-2022, due to the impact of foreign investment in job creation, the development of industries and innovations, as well as the improvement of infrastructure, and in order to reach the research objective, the descriptive analysis of the foreign direct investment data of the three countries that achieved the research was used The highest performance in the Sustainable Development Goals with the data of the eighth and ninth goals for sustainable development for the year 2022 in addition to the State of Iraq, and a set of conclusions was reached represented in the correlation between the volume of inflows from foreign investments with decent work and growth significantly and instantaneously, while the value of the Industry, Innovation and Infrastructure Index increased despite the fluctuation of incoming investments due to advanced infrastructure.

The Influential Relationship Between Interest Rate Swaps and Earnings: An Analytical Study of Sample Data from Banks in Several Gulf Cooperation Council Countries for the Period 2013-2023

Zubaida Shukri Hussein Al-Mziri — 2025-12-01

This research aims to examine the influence of interest rate swaps on banks' earnings within the context of modern capital markets, characterized by dynamism and continuous development, and to explore the role of derivative financial instruments in risk management and earnings generation. The research problem is to determine the extent of the impact of interest rate swaps, as an independent variable, on banking earnings, as a dependent variable. Given the notable variation in the levels of these swaps and asset management strategies between banks, the research population comprises 40 banks listed on the stock exchanges of Saudi Arabia, Kuwait, Qatar, and the United Arab Emirates (Dubai Emirate). A sample of 12 banks, representing 30% of the population, was selected for the period from 2013 to 2023. The research concluded with a fundamental finding that the strong positive relationship and direct significant impact of interest rate swaps on return on assets indicate that these instruments are not merely a means of hedging risks but are effective factors that directly contribute to improving banks' financial performance and increasing their ability to generate earnings from their assets. Based on this, it is proposed that banks that have not sufficiently exploited interest rate swaps should reassess their current strategies and explore how to integrate these instruments more effectively into the asset and liability management framework to improve earnings and reduce interest rate risks.

The Impact of HR Technology in Enhancing Employees Job Enrichment : Survey Study at Najran University

Eltaj Mohammed Mohammed Ali Hamed — 2025-12-01

Amid the rapid global digital transformation, Human Resource Technology (HRT) has emerged as a fundamental pillar of organizational development and the achievement of strategic goals. Job enrichment is considered a vital concept in the modern work environment, closely linked to employee satisfaction, motivation, productivity, and retention. Accordingly, this study aims to explore the perceptions of administrative employees at Najran University regarding the impact of HRT on enhancing job enrichment. The research problem is that, despite the growing adoption of HRT in institutions, its effect on job enrichment remains unclear, raising questions about its contribution to improving job quality, satisfaction, and employee motivation. The study seeks to determine the impact of HRT on promoting job enrichment among administrative staff at Najran University. A comprehensive descriptive survey methodology was employed, suitable for the study’s objectives. The findings revealed that the dimensions of HRT—namely data management, internal communication and collaboration, and compliance and risk management—play a significant role in enhancing the diversity of employee skills, reflecting their capacity to support professional development and broaden functional competencies. In contrast, the dimension of employee experience management showed no statistically significant impact on skill diversity, suggesting weaknesses in its mechanisms or a lack of direct relevance to skill development. The study recommends strengthening the use of data management and internal communication technologies at the university, given their clear impact on supporting performance autonomy by providing accurate information, facilitating access, and improving communication channels between employees and departments. It also recommends leveraging data management tools to enhance feedback processes by regularly collecting and analyzing employee input, thereby improving the quality and effectiveness of feedback within the organization.

Factors influencing the acceptance of social media use in blended learning: A survey study

Asmaa Idris Shahatha Al-Taie — 2025-12-01

The current study aims to identify the factors that influence the acceptance of using social media in blended learning among students at the University of Mosul, based on established theories. The factors derived from the Theory of Reasoned Action (TRA) were represented by subjective norms, while the factors of the Technology Acceptance Model (TAM) were represented by perceived usefulness, perceived ease of use, and behavioral intention. Self-efficacy was drawn from Social Cognitive Theory (SCT), and facilitating conditions were drawn from the Unified Theory of Acceptance and Use of Technology (UTAUT). The factors of Constructivist Theory (CT) were represented by collaboration and interaction. Together, these factors—subjective norms, perceived usefulness, perceived ease of use, self-efficacy, facilitating conditions, collaboration, and interaction—constituted the variables influencing the behavioral intention to use social media in blended learning. The study adopted the descriptive-analytical approach and used an electronic questionnaire as the tool for data collection, with a sample of 305 respondents from the University of Mosul students. The study concluded that there is a clear effect of the factors related to the use of social media in blended learning—according to the technological acceptance theories (TRA, TAM, SCT, UTAUT, CT)—on the intention to accept its use among the study sample at the University of Mosul. The strongest effect was found for perceived ease of use, followed by collaboration and interaction, and subjective norms, in influencing the intention to accept the use of social media in blended learning.The study suggested the need for further research and conferences to raise awareness about the use of social media in blended learning, highlighting the importance and advantages of this technology, in order to encourage University of Mosul students to accept its use in blended learning and promote its adoption within the university.

Optimizing Company Performance in Water Manufacturing: The Synergistic Impact of Inventory Turnover and Demand Forecasting

Awin Sabah Gharib — 2025-12-01

Inventory turnover and demand forecasting, two specialized disciplines in inventory management, are considered highly critical to business success, particularly in the water production sector. However, much research remains to be done on these factors and their joint effect on project success. This study examines the under-researched dilemma of inventory turnover demand forecasting and its impact on organizational performance in the water manufacturing industry. A study spanning 14 months on operational data from a bottled water company reveals that various operational dynamics are more pronounced in small plastic bottles than in glass bottles and large gallon containers. The main results show that inventory turnover has striking differences, with the glass bottle outperforming by far (ratio: 96.35) given the low outgoings associated with carrying it, whereas small plastic bottles were markedly lower in turnover (20.50), influenced by demand fluctuations. This investigation shows that ARIMA outperforms DES in forecasting accuracy, with MAPE values ranging from 10.5 to 23.53% and R² values ranging from 0.717 to 0.833. The EOQ optimization indicated that large orders for glass bottles (22,112 units) are now optimal, even with setup costs of $5,933.44. In contrast, safety stock settings (e.g., 9,557 units of glass bottles at a 95% service level) have effectively reduced stockouts. This study is theoretically valuable because it connects inventory turnover measures to forecast algorithms within established performance frameworks, and it shows, practically, how ARIMA-informed, size-specific EOQs and reorder points can improve delivery reliability, cost efficiency, and resource utilization. The study then concludes by encouraging the adoption of real-time forecasting systems and by changing inventory policies to operate more effectively in an exceptionally volatile marketplace

Use of Time-driven Activity-based Costing (TD-ABC) in Allocating Joint Costs

Dindar S . Khalil Al-Hasnyani — 2025-12-01

This study aims to present the time-driven activity-based costing (TDABC) method as a modern method. It also aims to identify how to apply the time-driven activity-based costing (TDABC) method in allocating joint costs compared to other traditional costing systems through an analytical study of the problems of implementing traditional cost accounting systems. The study is based on a main hypothesis stating that "the use of a time-driven activity-based costing (TD-ABC) system improves the accuracy of allocating joint costs between products, which contributes to achieving greater fairness in cost distribution and increasing the efficiency of resource management compared to traditional methods." The descriptive approach was adopted in the theoretical aspect, while the analytical approach was adopted in the practical aspect. The researcher relied on data from the Zakho Dairy Factory for the year (2023) through interviews and field visits to the factory, the study sample. The study reached a number of conclusions, the most important of which is that the use of the time-driven activity-based costing (TDABC) method has a significant impact on the accurate allocation of joint costs.

Managerial Accounting under Digitalization and Sustainability Challenges: Literature Review

Ghazi Maan Faisal — 2025-12-01

The study aims to review the literature on the fundamental changes in Managerial Accounting (MA) in light of accelerating Digital Transformations (DT) and increasing Sustainability Requirements (SR) from 2020 to August 2025, with the purpose of informing researchers and professionals about recent developments. The study relied on a qualitative analysis of the content of a group of studies indexed in the Scopus database. The study included a literature review of topics such as artificial intelligence tools and techniques, cloud computing, linear programming, sustainability reporting, and strategic managerial accounting practices. The study results revealed that accelerated DT improves the efficiency of managerial accounting practices by enhancing the accuracy and speed of information access, thereby supporting decision-making. The integration of Environmental, Social, and Governance (ESG) principles into managerial accounting practices is a growing trend. However, the contribution of management accountants in this field remains limited, especially in Small and Medium-Sized Enterprises (SMEs). The study revealed challenges, most notably a lack of digital skills, limited resources, and weak integration between modern technological systems and traditional accounting practices. The study also identified research gaps, most notably the need for applied field studies that address the impact of digitization on sustainability, and for enhancing management accountants' role as strategic partners in supporting sustainable growth. The study concluded with recommendations, most notably enhancing professional training for accountants and stimulating investment in sustainable digital solutions to help align accounting frameworks with contemporary global changes.