Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 )
Journal of AL-Rafidain University College for Sciences (JRUCS) is a semiannual scientific journal. (JRUCS) was released for the first time in 1998. It is a multidisciplinary Journal issued by Al-Rafidain University College. It is a refereed and accredited peer-reviewed open access international journal. The journal publishes academic and applied papers dealing with recent topics and scientific concepts. Accepted papers will be freely downloaded by professors, researchers, instructors, students, and interested workers (Open Access). Published Papers are registered and indexed in the universal libraries. JRUCS issued semiannually with Two issues per year The journal can also consider a special issue for the purpose of avoiding delay or to publish a special issue for the conference. JRUCS is an open access journal, therefore there are no fees required for downloading any publication from the journal website by authors, readers, and institutions. The journal applies the license of CC BY (a Creative Commons Attribution 4.0 International license). For more information please follow the link https://creativecommons.org/licenses/by/4.0/.
Privacy-Preserving and Fair Federated Data Mining for Early Prediction of Health Crises: An Empirical Study on Baghdad Hospitals
Early health crises, such as sepsis, cardiac decompensation, and respiratory failure, kill patients who might otherwise survive, and the problem is worse in resource-limited settings like Iraq, where data infrastructure is fragile, and populations are routinely underrepresented in predictive models. The study built FedFairMine to address this directly. It is a federated data mining framework that keeps raw patient records on local hospital servers while still training a shared predictive model. Three design choices drive it: gradient-based feature extraction runs entirely on-device, so no raw data leaves the hospital; a fairness-weighted aggregation step explicitly corrects for performance gaps across age, gender, and socioeconomic groups; and a differential privacy layer tuned specifically for Iraqi electronic health records. The study tested the system across six Baghdad teaching hospitals — Al-Kindi, Ghazi Al-Hariri, Ibn Sina, Medical City, Al-Yarmouk, and Al-Kadhimiya — using 47,312 de-identified patient episodes from 2021 to 2024. FedFairMine reached an F1-score of 0.912, beating FedAvg, FedProx, and Scaffold by 8.3%, 5.1%, and 3.7%. Demographic disparity dropped to an equalized odds difference of 0.021, a 76% improvement over centralized baselines. The results show that predictive accuracy, demographic fairness, and patient privacy are not competing goals; they can be achieved together.
Federated Learning, Data Mining, Health Crisis Prediction, Algorithmic Fairness, Differential Privacy, Electronic Health Records, Baghdad Hospitals, Edge Computing, Equalized Odds, FedFairMine..
Selective Image Encryption Using DCT and DES Algorithms
Ensuring image security in digital communication is paramount, particularly in resource-constrained environments. Conventional encryption methods often struggle with balancing computational efficiency and security robustness for large multimedia files. This paper introduces a partial encryption framework that utilizes the Data Encryption Standard (DES) to selectively encrypt critical image regions while leaving non-sensitive areas intact, employing a new method based on specific frequencies of DCT coefficients. This approach significantly reduces processing overhead while maintaining a strong security layer over essential data. The suggested method uses DCT for image coding and then uses the accreditation approach that implements partial image encoding based on JPEG. This procedure is based on a technique that aims to keep the value of the public bit and to keep agreeing with the JPEG format; this includes multiple coding, enforceability, self-sufficiency, spatial selectivity, and coordination compliance, and how the application needs are met in real-time. The dataset of 10 images has been used to evaluate the suggested method. The results indicate that PSNR=31.05, coefficient correlation=0.96, entropy value is 7.71, and SSIM=0.97. These results, besides the histogram analysis, indicate a high level of randomness in encrypted images, good encryption, and low distortion in the decrypted images, uniform pixel intensity distribution across all encrypted images, ensuring resistance to statistical attacks, and demonstrating a strong disruption of pixel patterns post-encryption.
DCT, Encryption, selective encryption, pluralism.
The Impact of Strategic Leadership Dimensions on Organizational Excellence: A Field Study
Strategic leadership (SL) is one of the important factors influencing organizational excellence, particularly in academic organizations. The research aims to demonstrate the extent to which strategic leadership, with its dimensions (human capital development, organizational culture, strategic orientation, and ethical practices), influences organizational excellence at the University of Information Technology and Communications. The problem is evident in the neglect of the impact of strategic leadership on organizational excellence and the lack of awareness of its effective role in enhancing it. The research community comprised the faculty at the University of Information Technology and Communications. A sample of 114 respondents was selected. A questionnaire was the primary tool of collecting data, and several statistical methods included in the SPSS statistical program were adopted. Among the most important findings is that strategic leadership practices have an effect on organizational excellence at the overall level.
Strategic leadership, Organizational excellence, Human capital development, Strategic orientation, Ethical practices
The Impact of Soft Practices in Total Quality Management on Improving Customer Service: The Mediating Role of Collaborative Supply Chains
This research aims to answer the central question of the impact of Total Quality Management (TQM) soft practices on customer service while also examining the mediating role of cooperative supply chains in strengthening this relationship within the Iraqi Ministry of Communications. The study stems from the importance of government organizations adopting TQM concepts as a modern approach to improving the level of services provided to citizens. The Iraqi Ministry of Communications was chosen as the case study because of its vital role in direct interaction with a wide range of beneficiaries. The research employed a descriptive-analytical methodology, collecting data from a population of 85 employees and analyzing it using appropriate statistical methods to test the proposed hypotheses. The analysis aims to produce results that can enhance service performance and shape administrative policies.
TQM soft practices, customer service quality, cooperative supply chains
The Impact of Electronic Marketing on Achieving Customer Satisfaction in the Banking Sector
Digital electronic marketing is a vital requirement for customer satisfaction in banks in the new environment. This study examines electronic marketing strategies and their relationship with customer satisfaction in the banking sector. Using an extensive literature review, this study seeks to identify key electronic marketing channels and strategies that banks use, as well as their influence on customer satisfaction outcomes. Despite the increasing recognition of the importance of electronic marketing in achieving customer satisfaction, only a limited number of detailed studies investigating this association have been conducted in the banking context. While previous studies have focused on different aspects of electronic marketing and customer satisfaction in isolation, there is a pressing need for empirical studies that integrate these variables to provide a holistic understanding of their relationship.
Keywords: Electronic Marketing (EM), Customer Satisfaction (CS), Banking Sector (BS), Digital Marketing (DM), Marketing Strategies (MS), Online Banking (OB).
Optimal Funds in Commercial Banks Using Linear Programming
The allocation of funds in commercial banks is one of the fundamental issues that directly affects financial performance efficiency and banking stability, especially in a banking environment characterized by increasing competition, multiple regulatory constraints, and rising financial risks. Fund allocation refers to the distribution of available financial resources among various credit and investment activities, such as loans, investments in securities, and liquidity reserves, in a manner that achieves a balance between profitability, liquidity, and safety. However, reliance on traditional methods in making allocation decisions may lead to inefficient utilization of financial resources. This study aims to examine the allocation of funds in commercial banks using linear programming as one of the operations research techniques capable of supporting financial decision-making on a quantitative and scientific basis. The research adopts a descriptive–analytical quantitative approach by reviewing the theoretical framework of fund allocation and linear programming and by developing a mathematical model that reflects actual banking activities while taking into account regulatory constraints such as liquidity requirements, capital adequacy, and risk limits. The findings indicate that the use of linear programming contributes to the optimal utilization of available financial resources and helps commercial banks maximize returns while minimizing risks. Moreover, the applied model demonstrates that mathematical programming models based on linear programming provide an effective tool for supporting decision-makers, improving fund allocation efficiency, and enhancing the financial sustainability of commercial banks. The study recommends that commercial banks adopt modern quantitative techniques in their financial decision-making processes and enhance the capabilities of banking personnel in the application of these methods.
Fund Allocation, Commercial Banks, Linear Programming, Risk Management, Liquidity, Capital Adequacy.
The Impact of Artificial Intelligence on Enhancing Digital Transformation: The Mediating Role of Green Supply Chains / An Analytical Study of a Sample of Iraqi Universities
The research aims to identify the impact of artificial intelligence on the green supply chain and its role in promoting digital transformation in universities. The research problem focuses on the need for digital transformation in universities and the search for strategic tools that contribute to this area, particularly emphasizing sustainable business practices, with the green supply chain being the most significant. The researchers employed a descriptive-analytical method to analyze the questionnaire distributed to a sample of professors from Iraqi universities in Baghdad. For the purpose of analyzing and processing the data, a set of statistical programs, SPSS V.26 and SmartPLS4, was used, and the hypotheses were tested through correlation analysis, regression, and structural modeling. The research reached a set of conclusions, the most important of which is that the green supply chain plays a positive mediating role between artificial intelligence and digital transformation, as artificial intelligence contributes to enhancing the efficiency of green processes, which in turn supports digital transformation.
Artificial intelligence, green supply chain, digital transformation
Criminal Protection of Public Contracts in Iraqi and Comparative Laws
This research examines the vital role of public contracts as legal instruments used by the state to manage public facilities, implement economic and service projects, and meet the basic needs of society. A public contract is not merely a contractual relationship between the administration and the contractor; rather, it is a tool for achieving the public interest, protecting public funds, and ensuring the regular and continuous operation of public facilities. This research also clarifies that breaches of public contracts affect the contracting parties and impact public trust in the administration, the efficiency of public spending, and the principles of transparency and equality among competitors. Furthermore, it points out that civil and administrative rules provide the administration with various means to address contractor breaches, such as contract termination, imposing late penalties, withdrawing work, and blacklisting. However, these penalties may not be sufficient when the breach takes on a criminal character, such as fraud, bribery, manipulation of specifications, and deliberate damage to public funds. Thus, the importance of criminal law intervention becomes apparent as an exceptional deterrent aimed at protecting the higher interests associated with public contracts, maintaining public order, and promoting integrity and transparency in the management of these contracts.
Administrative contract penalties، protection of the administrative contract.
The contract establishes many legal effects, including both fundamental and non-fundamental obligations. This fundamental obligation is referred to as the essence of the contract, or its nature. It is what realizes that essence and nature. Various theories explain the essence of the contract. Some believe that form represents the nature of the contract, while others argue that the underlying will is the true expression of the contract's essence. Meanwhile, a third perspective holds that the essence of the contract lies in the outward expression or manifestation of intent, while a final view argues that the essence of the contract is found in its inherent nature. The fundamental obligation that defines the identity of the contract is something intrinsic to it; it embodies its identity and essence. This study examines the concept of essence in its general origin and then attempts to apply this concept to contracts.
Contract, Essence of the contract, Nature of the contract, Identity of the contract, Reality of the contract, Subject of the contract.
Contract Theory: Between Legal Rigidity and the Demands of Development, as Seen in Contemporary Transformations
Contract theory has occupied a pivotal position in the traditional structure of civil law as the basic legal instrument for regulating economic exchanges. However, rapid economic transformations and the accompanying development in contracting patterns and the emergence of new forms of contractual relations have created a contractual reality different from that under which the traditional rules of contract arose. In light of this reality, the need arises to reconsider the foundations on which this theory is based in a way that is consistent with the requirements of the contemporary economic environment and enhances the achievement of balance in contractual relations.
Contract theory, sovereignty of will, weaker party, public order.
Experience of Establishing Sovereign Funds in Iraq
The sovereign funds are legal and financial entities that emerged a few decades ago. They appeared in countries around the world that have surplus sources of income in their general budgets, but they remained unknown and mysterious for a long time, until the situation suddenly changed at the beginning of the current century, when the mystery and ambiguity of the subject of sovereign funds disappeared, and their number increased and sovereign funds grew as a result of the increasing rise in international financial markets, which made them a subject of widespread interest, especially in countries that have oil surpluses. It aims to transfer part of the revenues it obtains for the benefit of future generations after the depletion of natural resources. Among those countries is Iraq, which has established several sovereign funds based on constitutional foundations and legislative texts regulating the work of those funds. This study aims to shed light on the weaknesses and shortcomings in the Iraqi legislation regulating them and the flaws that surround them and to analyze the legal texts and articles related to these funds and the extent of their suitability with the current situation in Iraq in light of the economic fluctuations.
Sovereign wealth funds, financial investment, Rentier economy, Iraqi Development Fund.
The Role of Corporate Governance in Enhancing Financial Reporting Transparency in Iraqi Commercial Banks
This study aims to examine the role of corporate governance in enhancing the transparency of financial reporting in Iraqi commercial banks, in light of the growing importance of the banking sector in supporting financial stability and economic growth. The significance of this topic stems from the fact that transparency in financial reporting represents a fundamental factor in strengthening the confidence of depositors, investors, and regulatory authorities, as well as improving the quality of economic decision-making and reducing unsound financial practices. The study adopts a descriptive–analytical approach, combining a theoretical framework that addresses the concept of corporate governance, its principles and mechanisms, and the concept of financial reporting transparency and disclosure standards, with an applied framework based on field data. Primary data were collected through a questionnaire distributed to a sample of employees in selected Iraqi commercial banks listed on the Iraq Stock Exchange. The data were analyzed using SPSS statistical software, employing both descriptive and inferential statistical methods, including correlation analysis and linear regression, to test the research hypotheses. The findings of the study reveal the existence of a positive and statistically significant relationship between the application of corporate governance mechanisms and the transparency of financial reporting. This indicates that effective implementation of corporate governance contributes directly to improving the level of financial disclosure. The results also show that governance mechanisms such as the board of directors, audit committees, and disclosure practices have the strongest impact on enhancing financial reporting transparency, while internal control systems exhibit a moderate effect, highlighting the need to further develop and strengthen these systems. The study concludes that corporate governance represents an effective tool for improving the quality of financial reporting and enhancing confidence in the Iraqi banking sector. Accordingly, it recommends strengthening the independence of boards of directors, activating the role of audit committees, developing internal control systems, and ensuring strict compliance with disclosure and transparency standards in order to promote financial stability and support sustainable economic development.
Corporate Governance, Financial Reporting Transparency, Financial Disclosure, Iraqi Commercial Banks, Audit Committees, Internal Control.
The Impact of Sustainable Supply Chain Management Practices in the Sustainable Performance of the Organization by Mediating Role of Supplier Relationship Management: A Survey Study at the Iraqi General Company for Cement Industry
This research aims to examine the effect of sustainable supply chain management practices on the sustainable performance of an organization, mediated by supplier relationship management. The researcher adopted an exploratory study method, relying on a questionnaire as the primary data collection tool. The sample consisted of 134 individuals, including department heads, division heads, engineers, and technicians who interact with suppliers at the Iraqi General Company for Cement Industry. Several research hypotheses were formulated and tested using descriptive and analytical statistical methods, employing the SPSS version 23 and AMOS version 23 statistical software. One of the key findings is that adopting a supplier relationship management approach effectively strengthens the relationship between sustainable supply chain management practices and the company’s sustainable performance. A major recommendation of the research is the necessity of utilizing the mediating role of supplier relationship management to enhance the positive impact of sustainable supply chain management practices on improving sustainable organizational performance in the industrial sector.
Supplier Relationship Management, Sustainable Supply Chain Management Practices, Sustainable Organizational Performance
The Impact of Artificial Intelligence on Violations of State Sovereignty in Light of Public International Law
Artificial intelligence is a tool that helps interpret and analyze global events, both in terms of information and law. Today, it has become part of the landscape that influences local and international affairs in various fields, such as health and security. On the legal level, artificial intelligence is embodied through the balanced regulation of this field and its non-conflict with public international law. Artificial intelligence is closely related to computer science, which has become the backbone of various aspects of contemporary life. This application is characterized by its ability to perform assigned tasks optimally, despite the difficulties that hinder its use. Artificial intelligence is defined as “a branch of computer science that deals with tasks that require human intelligence.” Artificial intelligence has important features that enable it to simulate human mental abilities, and its ability to learn continuously and its speed and accuracy surpass the human mind. It is also closely related to the legal system, both in terms of the rights and obligations of natural and legal persons and in relation to the robot system as an application of artificial intelligence. Its application does not stray far from interaction with the internal and external sovereignty of the state, especially in areas where technology companies are granted the desire to operate within the framework of the state, while enjoying a degree of independence..
Artificial Intelligence – Public International Law – State – Natural Person – Digital Technology.
The Role of Organizational Immunity in Achieving Organizational Integrity - An Analytical Study in a Number of Branches of Al-Rafidain Bank/Baghdad Governorate
The research aims to determine the relationship of influence between organizational immunity and organizational integrity. The descriptive analytical method was adopted in completing the research, which was conducted on a random stratified sample of branch heads, department managers, and division managers in several branches of Al-Rafidain Bank in Baghdad Governorate, which amounted to 101 respondents, by adopting the questionnaire as the main tool for data collection and many statistical methods such as standard deviation, arithmetic mean, reliability test, coefficient of variation, coefficient of determination (R²), and the outputs of the SPSS V.25 program, etc. The results showed a statistically significant relationship between organizational immunity and achieving organizational integrity. The most prominent conclusions were the availability of both the organizational immunity variable and organizational excellence in the research community and sample, albeit to varying degrees.
Organizational immunity, organizational integrity.
The Relationship Between Internal Marketing Dimensions and Brand Loyalty: An Analytical Study at the Palestine International Hotel in Baghdad
This research aims to analyze the relationship between internal marketing dimensions and brand loyalty in the hotel sector through an applied study at the Palestine International Hotel in Baghdad. The research problem stems from a primary question: What is the nature of the relationship between internal marketing dimensions and the level of brand loyalty among hotel employees? The importance of this research lies in highlighting the role of implementing internal marketing practices as a strategic tool for enhancing brand belonging and loyalty not only among customers but also among employees themselves. The research relied on the descriptive analytical approach, and data were collected using a questionnaire prepared for this purpose and distributed to a random sample of 68 employees from various levels and workers in the hotel. The data was analyzed using a set of appropriate statistical methods using the SPSS V.26 statistical program to verify the validity of the hypotheses. The results revealed a significant correlation and influence between the dimensions of internal marketing (marketing information dissemination, internal marketing training, incentives, service culture) and brand loyalty. This confirms that improving the internal work environment and addressing employee needs contributes to raising their level of commitment and support for the brand's image and reputation. The study recommended adopting comprehensive and sustainable internal marketing strategies to enhance hotel loyalty and competitiveness in the market.
Internal Marketing, Brand Loyalty, Palestine International Hotel in Baghdad.
SWOT Analysis and its Impact on Effective Performance - Study a Sample of Employees in the Ministry of Higher Education and Scientific Research
The main objective of the current study is to determine the nature of the relationship between SWOT analysis as an independent variable and effective performance as a dependent variable in the Ministry of Higher Education and Scientific Research. The aim is to diagnose the strengths and weaknesses within the ministry’s internal and external environment to provide recommendations that contribute to enhancing its effective performance. The current study adopted the descriptive-analytical approach by analyzing the opinions of a sample of employees working at the Ministry of Higher Education and Scientific Research. A total of 73 questionnaires were distributed among directors general, deputy directors general, heads of departments, and division managers, of which 64 valid responses were retrieved. A set of statistical tools was used, including validity and reliability coefficients, correlation coefficients, and standard deviation, in order to test the study’s hypotheses. Through the practical statistical analysis, the researchers reached a set of conclusions, the most important of which is that the strength dimension ranked highest among the SWOT analysis dimensions. This indicates that the Ministry of Higher Education and Scientific Research utilizes modern technological means as a key source of strength in addressing work disruptions by employing high-efficiency technical programs. Among the main recommendations is the need to enhance the role of modern technological tools used in SWOT analysis within the ministry, as they represent a fundamental resource for improving employee efficiency and achieving effective performance, thereby contributing to the realization of the ministry’s strategic goals within the specified time frame.
SWOT analysis, effective performance, Ministry of Higher Education and Scientific Research
Developing a Hybrid Model that Combines PERT (Program Evaluation and Review Technique) and Net Present Value (NPV) to Evaluate and Manage the Mosul Railway Station Project
This research aims to conduct a comprehensive study and provide an integrated analysis of the project for the Mosul railway station. It utilizes quantitative tools that combine financial, temporal, and risk aspects that the project might face. The Net Present Value (NPV) method was used to prove the economic feasibility and financial planning of the project. The results indicated that the net present value was IQD 76,691,409,817 from the transportation of oil, wheat, and passengers over a period of 5 years. The profitability index showed a value greater than one, at 9.71, indicating that every dinar invested will generate a profit of approximately 10 dinars, even with a discount rate of 20%. The payback period was very short, reaching 0.515 years, which is about half a year, demonstrating the project's ability to recover its cost quickly. These positive findings reduce the project's financial risks. Additionally, the Program Evaluation and Review Technique (PERT) method was used for scheduling, planning, execution, and estimating the project's duration by identifying critical activities. By inputting the three-point estimates (optimistic, normal, and pessimistic times) for each activity into the Win Q.S.B software, the application showed that the project's completion time is 1240.33 days with a 50% probability. One critical path consisting of 16 critical activities was identified, and any delay in these activities will lead to a delay in the entire project. There are also non-critical activities with time margins (slack) that can be utilized if needed. The study's results demonstrated that combining the NPV method for economic feasibility and financial planning with the PERT method for planning, scheduling, and estimating the expected completion time provides strong support for investment decisions, such as establishing an integrated railway station project
Project management scheduling, PERT method, critical path, net present value, profitability index, payback period, discount rate, risk management
The Method of Transporting One of the Drug Warehouses Using the Secure Arrangement Method
The optimal decision-making process in drug warehouse management relies on a set of practical methods to address the logistical challenges of drug distribution at the lowest possible cost. Transporting drugs from production centers or warehouses to marketing and distribution locations is one of the main challenges facing warehouses. Therefore, transportation models come as necessary analytical tools to support the optimal decision-making process. Decision-makers sometimes face challenges related to determining the exact quantities of drugs available in warehouse stock and the quantities required by different distribution points, in addition to variable transportation costs. This type of ambiguity in quantities and demands complicates the decision-making process. Therefore, the 3D fuzzy transportation model was used to provide more accurate and effective solutions. This model is characterized by its ability to process ambiguous and uncertain data by applying advanced techniques to determine optimal drug- distribution scenarios and reduce costs.
Transportation, Fuzziness, Decision Making, Drug Warehouse
Tsallis Entropy Perspective on Multivariate Controlled Autoregressive Fractional Integrated Moving Average System
In this study, we have investigated Tsallis entropy of a multivariate controlled autoregressive fractional integrated moving average (MCARFIMA) system. A characteristic function of this system state is derived using the corresponding its residual characteristic functions. Furthermore, an analytical expression for the Tsallis entropy of system process is established under independent condition between the control process and moving average. An algorithm is proposed to calculate the values of Tsallis entropy of system process when it is influenced by Gaussian and Cauchy processes. The results are discussed and analyzed to demonstrate the fractional integrated on the system’s informational structure and dynamical behaviour. Finally, an example is given to illustrative the proposed algorithm and information behaviour of proposed system under Gaussian process.
Tsallis entropy, MCARFIMA system, Gaussian processes, Cauchy process, characteristic function.
The Impact of Brand Experience on Customer Flourishing – An Empirical Study on Earthlink Customers
This study aims to understand the function of brand experience (BE) in fostering customer flourishing (CF) among EarthLink clients. The study's problem was framed as central research: "Is there a role for brand experience (BE) in consumer flourishing?" and sought to discover the character of this relationship. Two primary hypotheses were developed to examine the connection. A questionnaire was used as the primary device for the facts series and evaluation, and it underwent reliability and validity checking. The sample consisted of 200 respondents who are customers of the organization. To examine the facts, statistical software, together with SPSS and Excel, was employed. The statistical techniques implemented included arithmetic mean, frequencies, coefficient of variation, standard deviation, importance ratio, Spearman's correlation coefficient, and simple linear regression. The study reached several key conclusions, most notably that brand experience has a robust and widespread correlation and effect on customer flourishing. In comparison between the dimensions of the BE, the role of its dimensions according to importance through the coefficient of variation is according to the sequence (sensory, behavioral, emotional, and intellectual experience).
Brand Experience (BE), Customer Flourishing (CF), Earthlink Customers
Role of Technology Capabilities in Supporting Financial Performance/Analytical Study of the Opinions of a Sample of Employees of Public Company of Electronic Industries in Baghdad Governorate
The research aims to identify technological capabilities’ role in supporting financial performance/analytical study of views of a sample of employees of public electronic industries companies in Baghdad governorate. sample perception regarding the concept of technological susceptibility in supporting and enhancing financial performance was identified. (64) From the study community of individuals employed by the public company for Electronic Industries, identification was used as a tool for gathering information consisting of (20) a paragraph (13) a paragraph on technological diversity, technological assets, and efficiency, and (7) a paragraph on financial performance, implemented by means of SPSS V23. Data were processed, to test the study hypotheses. Analytical Descriptive Curriculum was used. Among the study results, the most significant finding was the high significant relationship between the study variables and the Publicl Company for Electronic Industries. Also, the absence of statistically significant differences in the perception of the degree of companies under study towards technological vulnerability ascribed to personal characteristics for the respondents of the study sample, and thus, it does not reflect on the findings of the study. In light of these results, a number of recommendations were formulated to steer financial performance support through the adoption of technological ability dimensions.
Technological abilities, technological diversity, technological assets, technological efficiency, financial performance.
Evaluating the Performance Efficiency of the Iraqi Cement Company through Stochastic Frontier Analysis (SFA): A Quantitative Assessment
Background The General Company for the Cement Industry in Iraq seeks to encourage cement consumption. It is essential to utilize the resources of existing manufacturing industries and the technologies more be efficiently to Obtaining demand. Therefore, researchers sought to assess the efficiency of the cement industry at the company level in Iraq. Method and materials The cobb-Douglas stochastic frontier analysis ( SFA ) , methods are used. Data were obtained and that it taken by the Iraqi general cement company thirteen factories Result The efficiency rate was achieved that at 63 % which means that the rate is average and can that work must be done to improve low -efficiency factories . Factory No. 4 in Basra was the most efficient, with an ideal technical efficiency of 0.99936599 ≈ 1, while Factory No. 10 in Muthanna was highly efficient, with an efficiency of 0.94064895. Similarly, Factory No. 5, Kufa, recorded an efficiency of 0.92725490, as did Factory No. 8, Badush AL- tousieea, recorded an efficiency of 0.87543953. Conclusions Preferably use of SFA to identify competencies that in that the industrial and to get in efficiency in cement the production, should focus on improving technical efficiency while focusing on the selection of appropriate technologies and optimal utilization of resources in proportion to the scale of work.
Technical Efficiency (TE), Stochastic Frontier Analysis (SFA), Cobb Douglas function, OLS regression ,
Legal Threats Arising from the Military Use of Satellites in International Conflicts: A Comparative Study of the Domestic Legislation of Russia, the United States, and Iraq
This study examines the domestic legislation of Russia, the United States, and Iraq and how it responds to the legal challenges arising from the military use of satellites in international conflicts. The results showed that the space domain is no longer limited to scientific and peaceful uses, but has turned into a complex conflict environment in which space technologies are used for reconnaissance, surveillance, and military operations of an offensive and defensive nature. This shift poses profound legal challenges concerning the determination of international responsibility, the limits of legitimate use, and mechanisms for oversight and accountability. The study concludes that it is essential to develop national legislative frameworks that are consistent with international space law and international humanitarian law. This ensures the reduction of escalating legal risks and achieves a balance between national security and the requirements of international peace and security.
Military use of satellites, International conflicts, International space law, National legislation, State responsibility, Space security, Legal threats
Impact of Brand Equity on Common Stock Prices
This study aims to analyze the impact of brand equity on common stock prices, applied to the Baghdad Soft Drinks Company during the period (2004–2012). It explores the relationship between the financial value of brand ownership and financial performance represented by stock prices, using regression analysis and statistical tools (SPSS). The results indicated no significant relationship between brand equity and stock prices, reflecting the weak influence of marketing activities in the Iraqi financial market due to the local business environment. The study recommends enhancing the concept of brand equity as an intangible financial asset and adopting effective marketing strategies to increase corporate value in the stock market.
Brand Equity, Market Value, Common Stock Prices, Financial Performance, Baghdad Soft Drinks Company
The Effect of Management Information Systems on Enhancing Organizational Performance
This study aims to analyze the effect of Management Information Systems (MIS) on enhancing organizational performance through an applied investigation of the perspectives of employees at the Ministry of Higher Education and Scientific Research in Erbil, Kurdistan, Iraq. The study is based on the hypothesis that the implementation of highly efficient MIS can contribute to improving the effectiveness of organizational performance. To achieve this, a theoretical framework was developed comprising five dimensions representing the components of MIS: hardware, software, processes, data, and personnel. The study measured the impact of these dimensions on organizational performance using correlation analysis and linear regression. A quantitative research was adopted, and data were collected through a structured questionnaire distributed to a sample of 250 employees from various functional levels within the ministry, after verifying the instrument's validity and reliability. The results revealed statistically significant positive correlations between all MIS components and organizational performance. The direct causal effect was limited to the "data" and "personnel" dimensions, while the "hardware," "software," and "processes" dimensions did not exhibit a significant direct effect. Furthermore, the findings indicated that MIS accounts for approximately 46.9% of the variance in organizational performance. Based on these results, the study recommends focusing on enhancing data quality and improving employee competencies, in addition to reviewing the mechanisms for activating and utilizing the system's technical components to ensure their tangible impact on performance. The study also suggests conducting future research across different sectors and expanding the theoretical model to include mediating and moderating variables, thereby deepening the understanding of the relationship between MIS and organizational performance.
Management Information Systems, Organizational Performance, Performance Improvement, Ministry of Higher Education and Scientific Research, Kurdistan, Iraq
Measuring Community Service Indicators in Organizations According to Quality Standards - A Case Study at Ashur Private University
This study aims to measure and evaluate the availability of community service indicators at Ashur Private University, identify strengths and weaknesses in light of these indicators, and present an improvement plan based on the PDCA Cycle. The study's problem lies in the lack of attention to community service indicators and the weak provision of community service at the university (the research area). The researcher adopted a case study approach, where data was collected using a checklist containing a seven-point scale designed according to community service indicators. The research results revealed a gap in implementation between the university's reality and the community service indicators. The implementation rate of these indicators reached (35%), while the total gap reached (65%). This is due to the lack of attention to the availability of these requirements. The study recommends the need to focus on community service indicators by establishing cooperation between university members and community institutions, and striving to establish activities and initiatives by providing the necessary resources.
Community service, community service quality indicators, PDCA Cycle.
The Use of ABC Analysis and the Estimation of the Economic Order Quantity for Inventory With Application
This research aims to analyze the inventory of raw materials in one of the warehouses of Diyala General Company. A total of 345 materials were examined, which are used for the production of power transformers, while some are utilized for maintenance purposes. The materials were classified using Pareto’s ABC analysis into three categories: Category A includes 38 materials, accounting for 10% of the inventory but representing 75% of the total inventory value, making them the most critical Category B consists of 71 materials, which make up 20% of the inventory and contribute to 18% of the total inventory value, making them of medium importance. Category C comprises 254 materials, representing 69% of the inventory but only 5% of the total inventory value, making them the least significant. The study also calculates the inventory value and the inventory turnover ratio to assess inventory management efficiency. Additionally, the Economic Order Quantity (EOQ) method is applied to determine the optimal order quantity for purchasing raw materials, components, and spare parts. The goal is to maintain an ideal stock level, preventing excess or shortage of essential materials, thereby minimizing financial losses and material deterioration.
Raw materials for the production of power transformers for Diyala General Company, ABC analysis, Inventory value (IV), Inventory turnover ratio (ITOR), Economic order quantity (EOQ)
The Role of Administrative Leadership in Crisis Management in Schools - Schools in Baghdad Education Directorates as An Example
this research sought to understand the impact of administrative leadership in responding to crises in schools, analyze how this leadership responds to potential crises in schools, identify the factors that contribute to the success of crisis leadership in schools, and improve effective leadership plans for managing crises in schools. The descriptive analytical approach was used, and the data was entered into the SPSS program, and the research resulted in many results, such as the following: There is an impact of administrative leadership in crisis management, and there is an impact of decision-making in crisis management. There is also a strong effect of the relationship with leaders on crisis management, and there is a good effect of leadership and management on crisis management, in addition to a strong effect of the quality of administrative decision on crisis management.
administrative leadership, schools, management, crises
The Impact of Adopting International Standard on Auditing No.701 on Transparency of Financial Reports
This research aims to analyze the application of International Standard on Auditing (ISA) 701, the communication of key audit matters, and the resulting impact on the transparency of financial reporting. By examining the actual application of this standard, it is evident that the disclosure of key audit matters (KAM) significantly enhances the clarity and transparency of financial reporting. This disclosure helps investors and stakeholders better understand the challenges and risks related to the company, increasing confidence in financial reports and auditors. This standard also contributes to improving communication between auditors, management, and governance stakeholders, reducing misunderstandings and enhancing mutual trust. By disclosing key matters, ambiguity and conflicts in financial information can be reduced, facilitating informed decisions based on accurate and reliable information. The research makes recommendations, including providing training programs for auditors, strengthening communication channels between auditors and management, improving financial reporting, promoting transparency, periodically reviewing and updating accounting policies, and finally encouraging auditors to share feedback with management to improve the quality of financial reporting.
International Standard on Auditing (ISA) 701, Key Audit Matters, Transparency of Financial Reporting