ASJC code:1401, ASJC category: Business, Management and Accounting (miscellaneous), Subject Area: Social Sciences & Humanities

• 	Environmental Taxes and Their Impact on the Transportation Sector in Iraq: Between Theory and Practice Suhad Chyad Matrood Abstract views : 0 | PDF downloads : 0 Page No.: 542-559

  DOI: https://doi.org/10.25130/tjaes.22.75.1.28

• 	Estimating and analyzing the impact of human capital on the digital economy in the UAE and Saudi Arabia for the period 2008-2023 Rana Dheyaa Ahmad, Mokheef Jasim Hamad Abstract views : 0 | PDF downloads : 0 Page No.: 182-199

  DOI: https://doi.org/10.25130/tjaes.21.71.1.11

• 	Evaluating investment decisions in Iraqi industrial companies using uncertainty criteria Raghib Awad Muhammad Al-Tarboli, Wissam Hussein Hussein Al-Anizi Abstract views : 0 | PDF downloads : 0 Page No.: 548-562

  DOI: https://doi.org/10.25130/tjaes.22.74.2.26

• 	Evaluating the level of accounting disclosure of carbon emissions for Iraqi banks according to PCAF and SASB standards Huda Salem Hussein, Luqman Muhammad Ayoub Al-Dabbagh Abstract views : 0 | PDF downloads : 0 Page No.: 235-255

  DOI: https://doi.org/10.25130/tjaes.21.69.2.14

• 	Evaluating the Level of Disclosure in Interim Financial Reports in Accordance with IAS (34)-A Comparative Applied Study of a Sample of Banks Registered in The Iraq Stock Exchange and The Amman Stock Exchange Zaito Awla Abubakr, Jarjees Mustafa Khdeer, Rezan Salahaddin Azzat Abstract views : 0 | PDF downloads : 0 Page No.: 240-262

  DOI: https://doi.org/10.25130/tjaes.20.65.1.14

• 	Evaluating the role of the National Investment Commission and its branches in the governorates in encouraging and attracting investments in Iraq Haider Ahmed issa, Saeed Ali Muhammad Abstract views : 0 | PDF downloads : 0 Page No.: 416-433

  DOI: https://doi.org/10.25130/tjaes.20.68.2.22

• 	Exploring customer experience and its role in enhancing brand image: An analytical study of the opinions of a sample of customers in stores in Erbil Kamal Sulaiman Ibrahim Abstract views : 0 | PDF downloads : 0 Page No.: 106-126

  DOI: https://doi.org/10.25130/tjaes.22.75.2.6

• 	Exploring the Role of Green Digital Re-Engineering in Enhancing Strategic Sustainability in the Digital Era: A survey study of the opinions of a sample of employees in the Nass Al Iraq Holding Group of Companies Alaa Abdulameer Ahmed, Sally Ibrahim Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 1-19

  DOI: https://doi.org/10.25130/tjaes.21.71.2.1

• 	Fulfilling the psychological contract between employee and employer satisfaction: An analytical survey study at number of private banks Ahmad H. M. AL MAmary, Ibrahim M. J. Alsabay Abstract views : 0 | PDF downloads : 0 Page No.: 233-249

  DOI: https://doi.org/10.25130/tjaes.21.70.1.13

• 	Happy work environment and its impact on employee satisfaction through the mediation of job passion: A field study on private universities in Baghdad - Dijlah University College as a model Samer Daway Naser, Sura Adil Hameed, Ali Amer Abdulrazzaq Abstract views : 0 | PDF downloads : 0 Page No.: 143-160

  DOI: https://doi.org/10.25130/tjaes.21.70.2.8

• 	HR Predictive Analytics and Its Effect on Job Sustainability through Data-Driven Decision Making: An Applied Study at Baghdad Al-Rusafa Health Directorate Makkiyah Kraidi Bunyan Abstract views : 0 | PDF downloads : 0 Page No.: 96-118

  DOI: https://doi.org/10.25130/tjaes.22.75.1.6

• 	Human Resource Management Governance and Its Role in the Effectiveness of Crisis Management: An Analytical Study in the Anbar Electricity Distribution Branch Ali Jubayr Mustafa Abstract views : 0 | PDF downloads : 0 Page No.: 201-218

  DOI: https://doi.org/10.25130/tjaes.22.74.1.10

• 	Human Resources Management Practices and Their Role in Marketing Performance: A Survey of Employees at Jihan Motors Company in Erbil Rawshan Abdulwahid Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 295-318

  DOI: https://doi.org/10.25130/tjaes.22.74.1.14

• 	Identifying the Most Threatening Competitors by Using Strategic Group Dynamics Ammar Awad Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 907-934

  DOI: https://doi.org/10.25130/tjaes.22.75.2.45

• 	Impact Compatibility between the Accounting and Economic System in Achieving Economic Development: An Applied Study on a Sample of Companies listed in Iraqi Market of Securities Younis Mohammad Khalaf Mohammad, Shiler Abdulrahman Rasheed, Mohammad Huweish AIIawi AL-Shujairi Abstract views : 0 | PDF downloads : 0 Page No.: 290-321

  DOI: https://doi.org/10.25130/tjaes.20.67.2.16

• 	Impact of quality work life on guest satisfaction: An applied study of five-star hotels in Baghdad Ahmed Shihab Hamad Al Shammari Abstract views : 0 | PDF downloads : 0 Page No.: 20-38

  DOI: https://doi.org/10.25130/tjaes.21.69.2.2

• 	Improving the Quality of State, Regional and Municipal Financial Resources Spending as a Key Condition for Sustainable Regional Development of the Russian Federation Alaa Abduljabbar Hussein Al-Azzawi, Zaripov Ilyas, Lukyanova Marin, Valishvili Meri Abstract views : 0 | PDF downloads : 0 Page No.: 288-305

  DOI: https://doi.org/10.25130/tjaes.20.66.2.16

• 	Inclusive Leadership and its Contribution to Enhancing Job Engagement through the Mediating Role of Perceived Organizational Support: An Analytical Study of the Opinions of Administrative Unit Officials at the University of Zakho Rozhin Waleed Abdulqader, Hadi Khalil Ismail, Nizar Mohammed Ali Abstract views : 0 | PDF downloads : 0 Page No.: 33-59

  DOI: https://doi.org/10.25130/tjaes.21.72.2.3

• 	Integration of Electronic Payment Systems and The Internet of Things to Reduce Operating Costs: An Applied Study Intisar saber Aljuboori, Shaymaa Mohammed Sameer Alrawi, Nada Abdul-razak Agha, Alaa A.D. Taha Abstract views : 0 | PDF downloads : 0 Page No.: 139-160

  DOI: https://doi.org/10.25130/tjaes.21.72.2.8

• 	Investigating the effect of personalized online shopping services on purchase intention or the mediating role of product hedonism: Amazon store in Baghdad Huda Fadhil Gatea Abstract views : 0 | PDF downloads : 0 Page No.: 716-734

  DOI: https://doi.org/10.25130/tjaes.22.73.2.33

• 	Investing in Total Quality Management Practices to Enhance Outstanding Performance: A Survey of Employees' Opinions at the Modern Pharmaceutical Industries Company in Baghdad Governorate Fakhri Abadi Ali Abstract views : 0 | PDF downloads : 0 Page No.: 186-203

  DOI: https://doi.org/10.25130/tjaes.22.73.2.10

• 	Investment risk analysis in emerging markets using artificial intelligence techniques Intisar Makki Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 362-377

  DOI: https://doi.org/10.25130/tjaes.21.71.1.19

• 	IT Infrastructure Readiness for Business Continuity according to the International Standard ISO/IEC 27031:2025 at Earthlink, the Internet Service Provider in Iraq: A case study Firas Raheem Younis Al-Azzawi, Othman Ibrahim Ahmed Alkhafaji Abstract views : 0 | PDF downloads : 0 Page No.: 204-237

  DOI: https://doi.org/10.25130/tjaes.22.73.2.11

• 	Knowledge Management in Building Organizational Capacity (Analytical study in the Ministry of Science and Technology) Dalia Abdel Hussein Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 48-67

  DOI: https://doi.org/10.25130/tjaes.20.65.1.4

• 	Knowledge sharing behaviors and their role in enhancing strategic diffusion: An exploratory study of the opinions of a sample of leaders in private commercial banks Ahmed Khalaf Attia, Ahmed Jadaan Hammad Abstract views : 0 | PDF downloads : 0 Page No.: 46-59

  DOI: https://doi.org/10.25130/tjaes.20.66.1.3

• 	Measuring and analyzing the impact of portfolio investment on the trading volume index of the Iraq Stock Exchange for the period 2012-2022 kawthar younis mayoof, Abdul Razzaq Hamad Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 1-16

  DOI: https://doi.org/10.25130/tjaes.20.67.2.1

• 	Measuring and analyzing the impact of some variables on the trading volume of foreign exchange swaps: an analytical study in the Forex markets Najim suhel Najim, Rafaa Ibrahim Al-Hamdani Abstract views : 0 | PDF downloads : 0 Page No.: 37-55

  DOI: https://doi.org/10.25130/tjaes.20.67.2.3

• 	Measuring the Impact of Credit Risks on the quality of accounting information: A Comparative Study between Kurdistan International Islamic Bank for Investment and Development and Islamic Iraqi Bank Shatha Fawzi Mahmood AL-Khayyat Abstract views : 0 | PDF downloads : 0 Page No.: 441-467

  DOI: https://doi.org/10.25130/tjaes.21.71.2.23

• 	Measuring the size of the gap in implementing the requirements of the environmental management system in accordance with the standard (ISO 14001: 2015): A case study in the Central Refineries Company/Al Dora Abbas Khodier Abbas, Nagham Yusif Abd Alreda Abstract views : 0 | PDF downloads : 0 Page No.: 91-102

  DOI: https://doi.org/10.25130/tjaes.20.68.1.5

• 	Metaverse: A new challenge for cost accounting Salim Khaleel Khalid Abstract views : 0 | PDF downloads : 0 Page No.: 306-317

  DOI: https://doi.org/10.25130/tjaes.20.66.2.17

• 	Nicotine Marketing Strategies and Their Impact on Customer Purchasing Behavior: A Survey Study of Customer Opinions in Several Shops in New Zakho/Kurdistan, Iraq Viyan Mustafa Sami Abstract views : 0 | PDF downloads : 0 Page No.: 21-39

  DOI: https://doi.org/10.25130/tjaes.21.72.1.2

• 	Non-deposit financing sources and their impact on profitability An applied study of a sample of Iraqi commercial banks For the period (2011-2022) Dahham Lateef Dahham, Imen Kouki Abstract views : 0 | PDF downloads : 0 Page No.: 203-222

  DOI: https://doi.org/10.25130/tjaes.20.65.1.12

• 	Operational Cost Management Efficiency and Economic Value Creation: The Mediating Role of Financial Flexibility in Nasdaq Listed Firms Fatima Alzahraa Shamel Asi Rubaie Abstract views : 0 | PDF downloads : 0 Page No.: 872-897

  DOI: https://doi.org/10.25130/tjaes.22.75.1.44

• 	Organizational Identity and Its Role in Achieving Organizational Pride: An Exploratory Study of the Opinions of a Sample of Faculty Members from Several Colleges at the University of Duhok Shiler Abdulrahman Ali Mohammed, Bayan Mohammed Tahir M. Salim Abstract views : 0 | PDF downloads : 0 Page No.: 142-162

  DOI: https://doi.org/10.25130/tjaes.21.71.1.9

• 	Organizational Improvisation and Its Role in Achieving Organizational Sustainability the Mediating Role of Information Quality: An Analytical Study of the Opinions of a Sample of Employees at Altunsa and Mahmoud Companies/ Dohuk Governorate Nizar Muhammad Ali Al-sulifani, Mazin Ibrahim Ahmed Al-Kawashi Abstract views : 0 | PDF downloads : 0 Page No.: 47-71

  DOI: https://doi.org/10.25130/tjaes.20.68.1.3

• 	Planning budgets and its role in accounting control on the performance of industrial companies Hussein Ali Hussein, Nihad Najm Hamad, Jabbar Sahin Issa Abstract views : 0 | PDF downloads : 0 Page No.: 51-64

  DOI: https://doi.org/10.25130/tjaes.21.70.2.3

• 	Possibility of applying the ISO 9001:2015 quality management system in the Iraqi Ministry of Planning Mohammed Mahdi Ukab Abstract views : 0 | PDF downloads : 0 Page No.: 271-289

  DOI: https://doi.org/10.25130/tjaes.22.75.1.15

• 	Possibility of evaluating human resources standards according to European quality and institutional excellence standards/a case study in the Third Rusafa Education Directorate Hakeem AbdulWahid Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 78-95

  DOI: https://doi.org/10.25130/tjaes.21.72.2.5

• 	Product placement and its impact on marketing performance: An Analytical Study of a Sample of Managers' Opinions in Asiacell Company in Baghdad Governess-Iraq Abdullah Mohammed Moubark Ali, Mutaz Salman Abdulrazzaq Abstract views : 0 | PDF downloads : 0 Page No.: 43-59

  DOI: https://doi.org/10.25130/tjaes.22.73.1.3

• 	Production Planning in Ashur Electrical Industries Company Using Linear Programming and WinQSB2 Program-Applied Research Muna Shaker Salman Abstract views : 0 | PDF downloads : 0 Page No.: 177-198

  DOI: https://doi.org/10.25130/tjaes.21.70.1.10

• 	Qualifying Accountants and Auditors to Prepare and Evaluate Digital Sustainability Reports: A survey study of a sample of professionals and academics in the Iraqi environment Ayad Jumaah Khalaf Abstract views : 0 | PDF downloads : 0 Page No.: 433-453

  DOI: https://doi.org/10.25130/tjaes.20.68.1.25

• 	Quantitative tools for monetary policy and their role in controlling inflation rates and money supply in Iraq for the period (2004-2022) an analytical study Hamad Mahmoud Yassin, Khalil Ismail Aziz Abstract views : 0 | PDF downloads : 0 Page No.: 17-36

  DOI: https://doi.org/10.25130/tjaes.20.67.2.2

• 	Reflections Economic Intelligence for Financial Audit Applied Study of A group of Accountants and Academics at Northern Technical University May Zuhair Younis, Ghada Abdel Masih Hanna Abstract views : 0 | PDF downloads : 0 Page No.: 387-404

  DOI: https://doi.org/10.25130/tjaes.20.67.1.19

• 	Resonant Leadership and Its Implications for Fulfilling the Requirements of the Educational Organizations Management System ISO 21001:2018: A Field Study among a Sample of Faculty Members in Private Institutes in Duhok Governorate Jameelah Haji Mohammed, Range M. Nori Dawoda, Chiya Ismet Dino Abstract views : 0 | PDF downloads : 0 Page No.: 308-331

  DOI: https://doi.org/10.25130/tjaes.22.73.1.15

• 	Role Entrepreneurial Leadership as A Gate Way to Achieve Organizational Ambidexterity: A Case Study in International Organizations, Erbil City Diyar Abdulrahman Mustafa Khoshnaw, Ahlam Ibrahim Walee Abstract views : 0 | PDF downloads : 0 Page No.: 348-370

  DOI: https://doi.org/10.25130/tjaes.20.65.1.20

• 	Role of Systems Thinking in Enhancing Human Resource Planning: An analytical study of the opinions of a sample of administrative leaders in governmental organizations in Duhok city Mohammed Rasheed Mustafa Suleiman, James Yohana Odeesh Abstract views : 0 | PDF downloads : 0 Page No.: 304-329

  DOI: https://doi.org/10.25130/tjaes.22.74.2.15

• 	Skillful leadership according to core competence perspective: A field study in Iraqi private universities Marwan Amer Nasif, Fikry Kabashi, Tayseer Hassan Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 287-303

  DOI: https://doi.org/10.25130/tjaes.22.74.2.14

• 	Soft leadership and its role in promoting organizational integrity: An analytical study of the opinions of a sample of employees at Rafidain Bank in Najaf Governorate Amer abed Kareem Al-Thabhawee, Wasan Jawad Kadhim, Mohammed Fayez Sultan Al-Emarah Abstract views : 0 | PDF downloads : 0 Page No.: 507-524

  DOI: https://doi.org/10.25130/tjaes.22.74.2.24

• 	Strategic alignment and its role in enhancing Excellence Performance An analytical study of a sample of administrative bodies in some Iraqi universities Makram Chasib Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 141-164

  DOI: https://doi.org/10.25130/tjaes.20.65.1.9

• 	Strategic Alliances and Their Role in Enhancing Organizational Sustainability: A survey study of the opinions of managers in private hospitals in Duhok Governorate Iman Salih Avdo, Mehvan Sharif Youssef Abstract views : 0 | PDF downloads : 0 Page No.: 320-342

  DOI: https://doi.org/10.25130/tjaes.22.75.2.16