Tikrit Journal of Administrative and Economic Sciences
type: channel
description: Tikrit Journal of Administrative and Economic Sciences (Tikrit J. Admin. Econ. Sci.)is a scientific and open-access journal, and all content of the journal is available for readers free of - charge immediately upon publication. A double-blind peer-reviewing system is used to assure the publication's quality. Tikrit Journal of Administrative and Economic Sciences start on 2005, and now publishe 4 issues per year and publishes original articles, review papers, and case reports in the fields of administration and economics files. Tikrit Journal of Administrative and Economic Sciences Publishing publishes under the Creative Commons Attribution 4.0 International (CC-BY) license. We are using Turnitin to prevent plagiarism and ensure the originality of our submitted manuscripts. Print ISSN: 1813-1719 Online ISSN: 3006-9149
publisher: Tikrit University
language: en-US
publication name: Tikrit Journal of Administrative and Economic Sciences
issn: 1813-1719
copyright: THIS IS AN OPEN ACCESS ARTICLE UNDER THE CC BY LICENSE http://creativecommons.org/licenses/by/4.0/
items: The impact of audit committees on Managerial overconfidence: An analytical study in the Iraqi environment
items: https://www.tjaes.org/index.php/tjaes/article/view/2155
items: Planning budgets and its role in accounting control on the performance of industrial companies
items: The Role of Strategic Capital in Enhancing the Competitive Position: A Descriptive and Analytical Study of the Kubaisa Cement Factory
items: The role of green hospital requirements in implementing safe waste management: An analytical study in Tikrit Teaching Hospital
items: The Role of Knowledge Management Infrastructure in Promoting Sustainable Human Resource Management: A Field Study at Asia cell Telecommunications Company
items: https://www.tjaes.org/index.php/tjaes/article/view/2095
items: 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
items: https://www.tjaes.org/index.php/tjaes/article/view/2145
items: https://www.tjaes.org/index.php/tjaes/article/view/2311
items: An economic study of the reality of Iraqi water resources in light of Turkish water policies for the period 1990-2022
items: Measuring and analyzing the relationship between the central bank’s tools and the capital adequacy index of the Iraqi banking sector for the period (2010-2023)
items: The role of Islamic banks in financing small and medium enterprises in light of the Central Bank of Iraq initiative: A survey study of a sample of employees in Iraqi Islamic banks
items: The impact of digitization on the development of talent attraction and management strategies: A study on Zain Iraq Telecommunications Company
items: Fluctuations in Global Oil Prices and Their Impact on The Financial Performance of the Banking Sector in Oil-Exporting Countries: Evidence from the Kingdom of Saudi Arabia
items: Analysis of the reality of financial policy tools in credit risks: A sample of some Iraqi banks for the period 2013-2022
items: The impact of shale oil technology on the future of conventional oil markets: A comparative study between major oil economies with a focus on Iraq
items: The Role of Material Flow Cost Accounting in Supporting a Green Supply Chain: Applied study in the General Company for the Manufacture of Medicines and Medical Supplies – Samarra
items: Improving the Performance of the Andrews Weighted Function in a Robust Multiple Linear Regression Model
items: The Impact of Compensation System on Employee Performance: An Analytical Study from the Perspective of Employees at Soran University/ Erbil Governorate/Kurdistan Region of Iraq
items: The role of using electronic payment cards in implementing financial inclusion
items: Enhancing Human Resources Synergy by Using the Intellectual Principles of Social Mobilization Theory
items: The Effect of Exchange Rate on Inflation: Iraq as a Case Study
items: The impact of Terrorist attacks in selected countries on OPEC Basket Price Using Panel Data Model
items: The Impact of Green Finance on Enhancing Banking Competitiveness: An Applied Study of the Iraqi Banking Sector

The impact of audit committees on Managerial overconfidence: An analytical study in the Iraqi environment
type: item
description: The aim of this research is to show the impact of audit committees through their characteristics represented by (independence, financial and accounting experience, size, number of meetings) as an independent variable on Managerial overconfidence with its characteristics represented by (misjudgment, excessive optimism, illusion of control, cognitive bias) as a dependent variable. The study sample was represented by a number of professionals and stakeholders in the Iraqi environment that represents the study community, including banks, insurance companies, and auditors' offices. 30 paper forms and 200 electronic forms were distributed, and 227 forms were retrieved, as the number of valid forms for analysis was 211 forms. The questionnaire tool was used to collect and analyze data. Some measures were also used, including the (Significance level coefficients) tool, the (Cronbach's Alpha) scale, and the (KMO) scale. The statistical analysis program (SPSS Ver.22) and the (AMOS Ver. 20) program were relied upon in analyzing the data. The results of the statistical analysis showed the presence of Negative relationship between audit committees and managerial overconfidence.
creator: Hassan Marie Hassan
creator: Saifaldin Amjad Ismail
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 1
ending page: 19
doi: 10.25130/tjaes.21.70.2.1

https://www.tjaes.org/index.php/tjaes/article/view/2155
type: item
title: The accounting dimension of the COVID-19 pandemic and its reflection on the results of financial indicators as a basis for evaluating the financial performance of economic units: An applied study on a sample of companies registered in the Iraq Stock Exchange
description: The current study aims to study the impact of the Covid (19) pandemic on the financial performance of some selected Iraqi sectors. The study targets Iraqi companies listed on the Iraq Stock Exchange, which belong to the following sectors (industrial, tourism and hotels). Where (10 companies belonging to the industrial sector, and 4 companies belonging to the tourism and hotels sector) were selected, and to highlight the impact of the Corona pandemic on these companies, the comparative analytical approach was relied upon to evaluate the financial performance during the period from 2018 to 2022, which was classified into three periods (pre-pandemic period, pandemic period, post-pandemic period), and through the results of the analysis, a number of results were reached, the most important of which was that the pandemic negatively affected the results of the indicators used to evaluate the financial performance of some companies selected as a sample for the study, while it did not affect the results of these indicators for some other companies, in addition to the fact that the negative impact included certain sectors (tourism and hotels sector) more than other sectors (industrial sector), which is attributed to the nature of the type of activity carried out by these companies and the extent of its association with the special circumstances that accompanied the pandemic.
creator: Srod Titan sarhan
creator: Ahmed Mohamed Khalil Abdel Hafeez
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 20
ending page: 50
doi: 10.25130/tjaes.21.70.2.2

Planning budgets and its role in accounting control on the performance of industrial companies
type: item
description: The study aimed to determine the role of planning budgets and their role in accounting control over the performance of Iraqi industrial companies. The descriptive analytical approach was relied upon, and the statistical analysis program SPSS was used to analyze the data to test the validity of the hypotheses. The questionnaire was distributed to the research sample of (385) individuals, which includes workers in Iraqi industrial companies represented by three companies: (Leather Company, Tobacco and Cigarette Company, Alcohol Company for Medical Industries), The research reached the following results: There is a significant role for planning budgets in accounting control over the performance of Iraqi industrial companies, and there are no significant differences between the average answers of sample members about the role of planning budgets in accounting control over the performance of Iraqi industrial companies according to the variable number of years of experience. Based on these results, the researcher presented a number of recommendations, the most prominent of which are: preparing planning budgets for companies according to standards consistent with the available capabilities and resources of those companies, and working to introduce electronic supervisory systems, ensuring transparency and non-interference of personal standards.
creator: Hussein Ali Hussein
creator: Nihad Najm Hamad
creator: Jabbar Sahin Issa
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 51
ending page: 64
doi: 10.25130/tjaes.21.70.2.3

The Role of Strategic Capital in Enhancing the Competitive Position: A Descriptive and Analytical Study of the Kubaisa Cement Factory
type: item
description: The study aims to identify the role of strategic capital with its dimensions (strategic advocacy, strategic commitment, strategic implementation support, strategic implementation effectiveness, organizational learning, and organizational memory) in enhancing the competitive position with its dimensions (market share, uniqueness in core competencies, and distinctive capabilities) at Kubaisa Cement Factory. The research problem is embodied in the following question: "What is the role of strategic capital in improving the competitive position?" The study was based on three main hypotheses. The descriptive-analytical method was adopted to present, analyze, and interpret the research data, as it facilitates the collection of a large amount of data and information relevant to the research problem. The study was conducted at Kubaisa Cement Factory, targeting a population of 100 managerial leaders, including the factory director, deputies, department heads, and division heads, using a comprehensive survey approach. A total of 100 questionnaires were distributed, of which 90 were returned and deemed valid for statistical analysis, yielding a response rate of 90%. The researcher employed the questionnaire as the primary tool for data collection. To analyze the collected data, a variety of statistical methods were applied using the SPSS V.25 and AMOS software. The researcher arrived at several findings that collectively aligned with the research hypotheses. Among the most notable results were the factory's attention to all the research variables and dimensions, the presence of significant correlations between the dimensions of strategic capital and the competitive position variables, and the existence of a positive, statistically significant impact of strategic capital on the competitive position dimensions at Kubaisa Cement Factory.
creator: Ikram Mohammed Awad
creator: Arrak Aboud Umeir
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 65
ending page: 86
doi: 10.25130/tjaes.21.70.2.4

The role of green hospital requirements in implementing safe waste management: An analytical study in Tikrit Teaching Hospital
type: item
description: The aim of the research was to highlight the role of green hospitals in implementing safe waste management, The requirements for green hospitals were represented by(green building design), (green innovation), and (green human resource management),Safe healthcare waste management was represented by (knowledge application),(sorting systems), (primary treatment), and (final treatment)The study population consisted of employees at Tikrit Teaching Hospital, one of the most important teaching hospitals in Iraq, A purposive random sample of (100) individuals from various specialties and departments of the hospital was selected. The researchers adopted a descriptive-analytical approach and used a questionnaire as the primary tool for collecting data related to the practical aspect of the research, to test the research hypotheses, the researchers distributed (100) questionnaires to the sample, from which (90) were returned, After reviewing them, the researchers found (6) invalid questionnaires, which were excluded, leaving 84 valid questionnaires, representing (70%) of the total distributed questionnaires, The statistical programs used for data analysis were (SPSS v.23) and (amosv.24)Based on the statistical treatments, the researchers reached several conclusions, including: There is a significant positive correlation between the requirements of green hospitals and safe waste management, here is a significant positive effect of the green hospital requirements, through its dimensions, on safe waste management at the studied hospital, The research concluded with several recommendations, the most important of which are: Encouraging participation and commitment to the implementation of green hospital requirements and expanding the scope for providing their solutions, ideas, and contributions on what sustainable suggestions can be applied, Improving environmental procedures and methods in the workplace by securing resources and providing guidance to employees for their daily life…
creator: Elaf Kareem Latif
creator: Qasim Ahmed Handal
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 87
ending page: 107
doi: 10.25130/tjaes.21.70.2.5

The Role of Knowledge Management Infrastructure in Promoting Sustainable Human Resource Management: A Field Study at Asia cell Telecommunications Company
type: item
description: This study aims to demonstrate the role of knowledge management infrastructure in promoting sustainable human resources management through a field study conducted in Asiacell Communications Company. The current study relied on the descriptive analytical approach, which enhances theoretical and practical frameworks by presenting theoretical proposals that enrich knowledge in the theoretical aspect, and analyzing the information obtained in the field of the company under study, which targeted a random sample of (351) from which (320) were retrieved from a community of (4000) individuals. The questionnaire was adopted to obtain data from the targeted sample, and the data was processed through statistical analysis programs (SPSS V.26) (AMOS) to test the hypotheses and develop the results based on them. Several results were reached, the most prominent of which was the existence of a significant impact relationship between the knowledge management infrastructure in sustainable human resources management (in general and individually), which led to the acceptance of the main hypothesis and its sub-hypotheses. The study presented several recommendations, including: improving and enhancing the knowledge management infrastructure in the company, as investing in this area will lead to a significant improvement in sustainable human resources management, by focusing on developing knowledge management tools and processes that support training and development, which contributes to enhancing human resources performance in the long term. The current study achieved added value by clarifying the relationship between important and vital variables for all organizations, represented by focusing on knowledge management infrastructure and ways to support sustainability in human resources management.
creator: Badria Mohammed Marouf
creator: Firas Hussein Alwan
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 108
ending page: 123
doi: 10.25130/tjaes.21.70.2.6

https://www.tjaes.org/index.php/tjaes/article/view/2095
type: item
title: The Role of Authentic Leadership in Supporting Organizational Citizenship Behaviors: Analytical Research of the Opinions of Members of College Councils in a Number of Private Universities in the City of Erbil
description: The research aims to distinguish the role played by authentic leadership with its dimensions represented by (self-awareness, transparency in relationships, balanced processing of information) in supporting organizational citizenship behaviors represented by its dimensions (altruism, courtesy, sportsmanship) in a number of private universities in Erbil city. The research relied on the questionnaire form as the main tool for collecting data. To achieve the research objectives, the descriptive analytical approach was adopted, where the main and sub-variables were described and the relationships and influence were analyzed. The research field was represented in the private universities in Erbil city, which number (9) universities. As for the research community, it was determined in the members of the college councils in these universities, who represent the academic and administrative leaders responsible for making decisions and directing academic work. Four universities were chosen as a sample to represent the community scientifically. The number of individuals responding to fill out the questionnaire form was (44) from the members of the college councils. The research came out with a set of results, the most important of which was that the results of the correlation analysis confirmed the existence of a strong correlation between the variables of authentic leadership and organizational citizenship behaviors, whether at the overall level or at the level of the sub-dimensions of each variable. The researchers presented a set of recommendations, including that authentic leadership values ​​and practices should be enhanced in private university colleges by instilling and enhancing ethical values, and building strengths in individuals to contribute to creating a successful educational and leadership environment.
creator: Shaima Essmat Mohammedamin
creator: Gazang Jameel Sadiq
creator: Azad Salih Nader
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 124
ending page: 142
doi: 10.25130/tjaes.21.70.2.7

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
type: item
description: The research aims to study the impact of a happy work environment on employee satisfaction by mediating job passion in private universities in Baghdad. The descriptive analytical approach was used to complete the study, and the questionnaire was used as a study tool, and then the data was analyzed according to the SPSS statistical program. The sample included a group of 385 individuals, working at Dijlah University College. The researcher reached the following results: There is a significant effect of a happy work environment on employee satisfaction mediated by job passion, and there is a significant effect of a happy work environment on job passion, and there is a significant effect of a happy work environment on employee satisfaction. The researcher suggested a set of recommendations, the most important of which are: The administration of Dijlah University College should strive to create a positive atmosphere and a happy work environment among employees that motivates them to enhance their job passion and form friendships among them, and encourage them to work as a team by equalizing them in rewards, incentives and penalties, and giving them the necessary confidence to present their ideas and discuss with their colleagues and the management every decision taken.
creator: Samer Daway Naser
creator: Sura Adil Hameed
creator: Ali Amer Abdulrazzaq
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 143
ending page: 160
doi: 10.25130/tjaes.21.70.2.8

https://www.tjaes.org/index.php/tjaes/article/view/2145
type: item
title: The contribution of human resources re-engineering in reducing waste according to the lean manufacturing philosophy: An exploratory study of the opinions of a sample of workers in the General Company for Textile and Leather Industries - Ready-Made Garments Factory - Waladi Garments plant
description: The current study sought to ascertain whether re-engineering human resources in terms of its dimensions (Humanical, technological, and organizational) contributes to reducing waste in accordance with the lean manufacturing philosophy, which is represented by (over production, incorrect processing, waiting, unnecessary transportation, unnecessary movement, unnecessary storage, defects, and failure to utilize workers' capabilities),In a survey study that included the opinions of a sample of workers at the Waladi Clothing Factory in Mosul. This is done in an attempt to address the field research problem in light of the intense competition witnessed by the factory under study and the expansion of the range of products offered, especially imported ones, which negatively affected its market share, in addition to its management's efforts to adopt modern approaches and methods that enable it to achieve competitive superiority by providing products characterized by high quality and low cost. In order to obtain data and information that serve the research objectives and answer its questions, a questionnaire form was prepared, and the Waladi Clothing Factory - Mosul was chosen as the research field, where the research community reached (675) individuals, while the research sample included (60) individuals from department and unit managers, production line supervisors and workers. The answers of the research individuals were analyzed using a number of statistical methods based on the statistical program (SPSS VE.25). In light of testing the research hypotheses, a set of results were reached, on the basis of which the research concluded with a number of conclusions, the most important of which was (the process of re-engineering human resources by the management of the research field laboratory contributes continuously towards increasing the reduction of forms of waste according to the philosophy of lean manufacturing). Based on these conclusions, the research presented a set of …
creator: Maysam Mudhafar Younus
creator: Abdulazez B.H. Zakariya
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 161
ending page: 186
doi: 10.25130/tjaes.21.70.2.9

https://www.tjaes.org/index.php/tjaes/article/view/2311
type: item
title: The complementary relationship between organizational flexibility and the quality of services provided and their role in achieving the effectiveness of customer E-behavior: A survey study of a sample of administrative leaders in: Rashid Bank, Zafaraniya branch, and Rafidain Bank, Technology Institute branch
description: The research aims to explore and analyze the relationship between organizational flexibility as one of the factors influencing the effectiveness of the organizational environment of organizations, and its impact on enhancing the quality of services provided to the customer to achieve the effectiveness of the electronic behavior of customers related to these organizations. Accordingly, the main research problem was identified as: What is the impact of organizational flexibility on the quality of services provided in organizations and how can the effectiveness of customer behavior be achieved electronically in a way that achieves the common goals of the organization and the customer. The hypothetical plan of the research was developed and the research hypotheses were formulated in light of that, which were tested to ensure their validity and by using the questionnaire method to collect information (questionnaire) which was designed to measure the two main research variables and to survey the opinions of the research sample consisting of (19) individuals from the administrative leadership in the field of study represented by Rashid Bank, Zafaraniya branch and Rafidain Bank, Technology Institute branch. One of the most important conclusions reached by the researchers is the clarity of the concepts of organizational flexibility in the researched institutions, but it needs higher focus and also greater attention to quality programs to achieve the effectiveness of electronic customer behavior. Among the recommendations presented in the research are the necessity of providing external courses (outside Iraq) for employees responsible for developing work systems to adopt the latest methods used in the leading countries in this type of service sector.
creator: Hameed Madhloom Kadhim Al-Saeedi Madhloom
creator: Ali Abdul Hassan deli
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 187
ending page: 201
doi: 10.25130/tjaes.21.70.2.10

An economic study of the reality of Iraqi water resources in light of Turkish water policies for the period 1990-2022
type: item
description: Water is one of the most important natural resources in areas with an arid and semi-arid climate such as Iraq, and these resources are represented by (rain, snow, groundwater, rivers). These resources have been steadily declining as a result of Turkey's water policies and population growth, which has led to an increase in water demand. Therefore, our study aimed to identify the reality of surface water resources in Iraq and to know the size of the water supply of the Tigris and Euphrates rivers, and the research also tried to find the equation of the general trend and annual growth rates of the water resources of the Tigris and Euphrates rivers during the period (1990-2022). For the Tigris and Euphrates rivers during the time period (1990-2022). The least squares (OLS) method was also used to know the equations of the general trend and annual growth of Iraqi water imports through the EViews program, considering imports (LY) as the dependent variable and time (T) as the independent variable for a time series extending from (1990-2022). The researcher reached in his study to decrease the rate of general trend and the annual growth rate of the revenues of the Tigris River and a negative value of (-0.749) and (0.01836-) billion m3 respectively, either the rate of general trend and annual growth of the revenues of the Euphrates River was also negative and decreasing by (0.09066-) and (0.00348-) billion m3 respectively, and the researcher concluded that Turkish water policies negatively affect Iraqi water resources as a result of the water projects established by Turkey on the Tigris and Euphrates rivers, which led to the reduction of The research recommendations reached the need to establish bilateral or multilateral agreements between Iraq, Turkey and Syria in order to manage water and work to determine fair shares commensurate with the needs of all parties, taking into account the climatic conditions and environmental changes taking place in the country.
creator: Doaa Qasim Sabri Ali Al-Younis
creator: Jadoua Shehab Ahmed AL-Jumaili
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 202
ending page: 218
doi: 10.25130/tjaes.21.70.2.11

Measuring and analyzing the relationship between the central bank’s tools and the capital adequacy index of the Iraqi banking sector for the period (2010-2023)
type: item
description: Capital adequacy witnessed several fluctuations during the research period extending from (2010-2023) due to the security or economic events that occurred in the country, which in turn led to instability in the monetary system, and the research problem is (the fluctuations witnessed by the capital adequacy index in Iraq during the period 2010-2023, which indicates the instability of the Iraqi banking sector, and that this caused imbalances in the monetary system, leading to weak confidence in it, which negatively affected the effectiveness of the impact of the central bank’s tools in the Iraqi banking sector, The researcher used the theoretical analytical method and the descriptive method as well as the standard method to demonstrate the impact of the central bank’s tools on capital adequacy in Iraq in the period 2010-2023, and the research reached a set of conclusions, the most prominent of which are: Among the most important central bank tools that affect capital adequacy are (the currency sale window and the legal reserve There is a significant inverse effect of the legal reserve on capital adequacy. The currency sale window directly affects capital adequacy, The study proposes several suggestions, the most important of which are (exploiting the idle legal reserve without exploitation, when drawing up monetary policy, banking stability must be taken into account because of its effects on the economy as a whole, as well as hedging against the problems facing the banking sector, extending the authority of the law and trying to eliminate the phenomenon of defaulting on loans and its related effects. Negative impact on banks.
creator: Husam Kami Gaeem
creator: Omar Abdullah Muhammad
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 219
ending page: 233
doi: 10.25130/tjaes.21.70.2.12

The role of Islamic banks in financing small and medium enterprises in light of the Central Bank of Iraq initiative: A survey study of a sample of employees in Iraqi Islamic banks
type: item
description: The study aimed to determine the role of Islamic banks in financing small and medium enterprises in Iraq in light of the Central Bank of Iraq's initiative to finance small and medium enterprises, where the primary community of the study was Iraqi Islamic banks, while the study sample consisted of 50 employees working in some Iraqi Islamic banks, namely (Iraqi Islamic Bank for Investment and Development, National Islamic Bank, Amin Al-Iraq Bank for Investment and Islamic Finance, Cihan Bank for Investment and Islamic Finance, World Islamic Bank for Investment and Finance) with the aim of knowing the role of Islamic banks in financing small and medium enterprises according to the Central Bank's initiative. The study followed the descriptive analytical approach, and the study reached several results, the most important of which is that Islamic banks play a pivotal role in supporting and developing small and medium enterprises in Iraq, which enhances economic growth and reduces unemployment rates. However, there are still major challenges that hinder the efficient achievement of this role, most notably inflation, lack of diversity of banking products, and scarcity of liquidity. The study recommended that Islamic banks and relevant authorities work to overcome these obstacles to enhance their ability to finance small and medium enterprises and support the Iraqi economy more.
creator: Farouk Fayadh Hassan
rights: Copyright (c) 2025
date: 2025-10-31
publication date: 2025-10-31
volume: 21
number: 70, part 2
starting page: 234
ending page: 253

The impact of digitization on the development of talent attraction and management strategies: A study on Zain Iraq Telecommunications Company
type: item
description: The study aimed to analyze the impact of digitization on talent attraction strategies at Zain Iraq Telecommunications Company, explore the challenges facing the company in applying digitization to talent management, evaluate the role of digitization in enhancing employee satisfaction and interaction within the company, and study how to use digital tools to improve talent retention strategies in the company. The study used the descriptive analytical approach, which aims to describe the phenomena under study accurately and in detail, and analyze the factors associated with them to understand the relationships between them. Questionnaires were distributed to employees at Zain Iraq, including administrative employees, department heads, and managers, which included 250 forms, and the number of valid forms used in the analysis reached 201 forms. The study concluded the importance of investing in technology to enhance efficiency and innovation in talent management, as well as the importance of integrating digital tools in enhancing talent management in the company, in addition to the role of digital culture in improving talent management and development in the company, and the importance of digital transformation in improving talent attraction and management strategies in the company. The study recommended increasing investment in updating technological systems to ensure continued operational efficiency, adopting advanced digital tools such as artificial intelligence and data analytics to improve talent management and make more effective hiring decisions, and promoting a stimulating and supportive work environment for work-life balance. Material and moral incentive programs that support professional growth and encourage innovation and achievement within the company must also be improved to ensure talent retention.
creator: Haider Hassan Kazim
creator: Makram Chasib Hussein
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 254
ending page: 275
doi: 10.25130/tjaes.21.70.2.14

Fluctuations in Global Oil Prices and Their Impact on The Financial Performance of the Banking Sector in Oil-Exporting Countries: Evidence from the Kingdom of Saudi Arabia
type: item
description: The research aims to provide a clear comprehensive picture of the mechanisms and channels through which global oil price fluctuations contribute to influencing the financial performance of the banking sector, while anticipating a quantitative model capable of estimating, testing and explaining the nature and direction of the impact of global oil price fluctuations on the banking sector profitability index and its value in the Kingdom of Saudi Arabia for the period 2014-2023 and for quarterly data, by adopting the Autoregressive Distributed Lag (ARDL) methodology presented by Pesaran et al. (2011). The estimation results revealed the existence of a statistically significant direct effect of global oil price fluctuations on the profitability of the banking sector, expressed by the return on assets index in the Kingdom of Saudi Arabia in the long term, while there was no agreement on the nature of this effect in the short term. The results also reflected the need to adjust the imbalances that occurred in the short term and return to the long-term equilibrium state, which requires a period of (3.414) chapter. Keywords: Oil prices, financial performance, banking sector, banking sector profitability. Return on assets.
creator: Zahraa A. Alnuaimi
creator: Mohammed Y. Alsharaby
creator: Sara Akram Khatab
creator: Bashar Ahmed Al.Iraqi
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 276
ending page: 295
doi: 10.25130/tjaes.21.70.2.15

Analysis of the reality of financial policy tools in credit risks: A sample of some Iraqi banks for the period 2013-2022
type: item
description: The research aims to shed light on the appropriate mechanism for financial policies that must be taken by decision makers to reduce risks related to the banking sector resulting from inappropriate decisions, limit them, and reduce their impact on the rest of the other sectors. The research is based on the hypothesis that: there is a positive correlation between... Financial policy tools and credit risks. The research took Iraq as a case study that included five banks: (Khaleej Commercial Bank, Commercial Bank of Iraq, United Investment Bank, National Bank, and Sumer Bank). The time limits are the period (2013-2022). The descriptive and analytical approaches were used, and the research concluded to prove the impact of financial policy on credit risk. The research has found that the relationship between public revenues and credit risk is inverse. Any increase in public revenues often reflects a strong economy, which reduces the risk of loan default. While the relationship between public expenditures and credit risks It is a relationship that depends on the type of expenditure, whether it is productive or unproductive The study recommended that He should Focus on improving the efficiency of public expenditures by reducing unnecessary spending and improving the targeting of social expenditures to ensure that the most needy groups benefit.
creator: Amer Hammoud Hamad
creator: Abdul Razzaq Hamad Hussein
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 296
ending page: 316
doi: 10.25130/tjaes.21.70.2.16

The impact of shale oil technology on the future of conventional oil markets: A comparative study between major oil economies with a focus on Iraq
type: item
description: This study examines the profound impacts of shale oil technology on conventional oil markets, by reviewing and analyzing various aspects of market dynamics, with a focus on major oil economies, particularly Iraq. Shale oil represents a major transformation in the global energy industry, as technological developments in its extraction have led to radical changes in the equation of supply and demand for oil, directly impacting the economies of conventional oil-producing countries. The research aims to achieve several main objectives by understanding the dynamics of shale oil production and its impact on conventional oil markets. This is achieved by analyzing the technological developments that have helped extract shale oil more efficiently and analyzing the economic impacts on major oil-producing countries, with a focus on countries with economies that depend on conventional oil, such as Saudi Arabia, Russia, and Iraq. For Iraq, the challenges centered on declining oil revenues, diminishing geopolitical influence, and increasing competition in global markets. The need to rethink economic and development policies to address these challenges and ensure the stability of the Iraqi economy has emerged. Diversifying the economy, as reducing dependence on oil as a fundamental pillar, is a pivotal step. To achieve this, investment in non-oil sectors such as agriculture, manufacturing, and tourism must be promoted. The investment environment must also be improved by facilitating procedures and attracting foreign and local capital to invest in long-term projects that contribute to achieving sustainable economic growth.
creator: Muhammad Hazem Abbas
creator: Ahmed Rashid Ajrash
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 317
ending page: 333
doi: 10.25130/tjaes.21.70.2.17

The Role of Material Flow Cost Accounting in Supporting a Green Supply Chain: Applied study in the General Company for the Manufacture of Medicines and Medical Supplies – Samarra
type: item
description: The aim of the research was to explore the technique of material flow cost accounting as one of the modern cost management techniques to help industrial companies support green supply chains by reducing harmful environmental impacts and contributing to the production of environmentally friendly products. Additionally, it aims to provide a suitable environment for innovation processes and produce environmental and economic information that enhances competitive advantage. The study was conducted at the General Company for Pharmaceutical and Medical Supplies in Samarra, Iraq, for the period (2022-2023). The researcher examined data on the paracetamol product within the facility and measured the results using the material input-output model and the SPSS statistical software. The researcher relied on the inductive approach, drawing on Arabic and foreign scientific research and articles published online to enhance the theoretical framework of the research variables. The theoretical framework clarified the concept and importance of material flow cost accounting and the requirements for its success in the Iraqi environment. The researcher concluded that the material flow cost accounting technique plays an important role in improving the green supply chain by reducing harmful environmental impacts and contributing to the production of eco-friendly products, as well as providing an environment conducive to creativity and innovation.
creator: Taha Azzawi Mohammed Ali
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 334
ending page: 354
doi: 10.25130/tjaes.21.70.2.18

Improving the Performance of the Andrews Weighted Function in a Robust Multiple Linear Regression Model
type: item
description: Outliers affect the accuracy of estimating multiple linear regression model parameters and lead to estimated parameters that are inaccurate and far from their true values; thus, robust estimator methods such as the Andrews weighted function must be used to obtain more accurate parameters and robustness versus outliers. The proposed method involves choosing the optimal tuning parameter value that produces the minimum mean square error of the parameters and treating outliers. Simulation and real data were used to compare the efficiency of the models estimated based on the classical robust method for Andrews weighted function that uses the default tune parameter and the proposed algorithm through the MATLAB program dedicated to this purpose. The research results revealed the efficiency of the proposed algorithm in estimating optimal tuning parameters for the Andrews weighted function and treating outliers and the accuracy of estimating the model parameters.
creator: Diyar lezghin ramdan
creator: Sarbast Saeed Ismael
creator: Sarween Asaad Othman
creator: Taha Hussein Ali
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 355
ending page: 373
doi: 10.25130/tjaes.21.70.2.19

The Impact of Compensation System on Employee Performance: An Analytical Study from the Perspective of Employees at Soran University/ Erbil Governorate/Kurdistan Region of Iraq
type: item
description: The main purpose of this study is to discover the impact of the compensation system on employee performance. To accomplish this objective, a quantitative technique was applied. A structured questionnaire was utilized to collect data from 169 employees at Soran University, chosen through a stratified random sampling method. To either confirm or reject the research's hypotheses, SPSS software version 26 was employed with the Pearson correlation and simple linear regression. The results revealed a significant correlation between the compensation system and employee performance. The incentive dimension ranked highest, while salary ranked lowest, followed by the promotion dimension. For labour force development and national progress, institutions require efficient compensation systems.
creator: Murad Muzafer Hamze
creator: Handren Hassan Qader
creator: Gulistan Fkri Fakher
creator: Roya Issa Ado
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 374
ending page: 399
doi: 10.25130/tjaes.21.70.2.20

The role of using electronic payment cards in implementing financial inclusion
type: item
description: There has been a growing interest in research on financial technology and its role in implementing financial inclusion. This study aims to look at electronic financial transaction tools, like electronic payment cards and the devices needed (ATM, POC, POS), that help people make electronic financial transactions locally to promote financial inclusion. The study employed a quantitative inferential approach, which involved the collection of quantitative data and the use of multiple regression analysis with EViews 10 to conduct a more accurate statistical test. We collected the study data from the Central Bank of Iraq's official website from the beginning of 2018 to the end of 2023. Annual data were processed and converted to monthly data to ensure balanced time series observations. We processed the data using the natural logarithm to prepare them for the multiple regression statistical test. The study concludes that the use of electronic payment cards is effective in implementing financial inclusion. It recommends studying the effectiveness of using automated teller machines (ATMs) and point-of-sale (POS) devices at a later date, as they did not achieve the desired results in this study.
creator: Mohammed H. Adnan
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 400
ending page: 414
doi: 10.25130/tjaes.21.70.2.21

Enhancing Human Resources Synergy by Using the Intellectual Principles of Social Mobilization Theory
type: item
description: The main idea of the researcher is to try to discover the influence exerted by the theory of social mobilization in enhancing human resources synergy, in a way that enhances their performance levels, which in turn is reflected in enhancing the overall performance of their organization, and thus maintaining its competitive position. The problem has been pointed out. There is a deficiency in investing in the principles of social mobilization theory and using this to enhance the effectiveness of human resources. Therefore, the importance of the research is to propose a set of solutions to address this problem, and one of the most important goals that the research seeks is to diagnose the extent of the organization under study’s interest in applying it and investing in the relationship between them. In order to achieve these goals, the descriptive analysis method was adopted, as a questionnaire was designed according to a number of ready-made indicators after adapting it to suit the organization and the field of research (Al-Nisour University College), which was distributed to a sample of teachers and employees working in the college, numbering (129) individuals, and after processing Data using a set of statistical tools available in the statistical program (SPSS.V23). A number of results were reached that confirmed the validity of the main hypothesis of the research. Accordingly, the research recommended the necessity of following up on the developments reached by researchers and specialists in the field of human resources synergy, and investing the results of their research in enhancing knowledge of these variables in the local environment.
creator: Hussein Abdul Hussein Seger
creator: Ali Mohammed Hikmat
creator: Hussein Waleed Hussein
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 415
ending page: 434
doi: 10.25130/tjaes.21.70.2.22

The Effect of Exchange Rate on Inflation: Iraq as a Case Study
type: item
description: This study examines the effect of exchange rate fluctuations on inflation in Iraq from 2005 to 2023. Using an ARDL model, the results demonstrate a significant short-term relationship between exchange rate movements and inflation, indicating that changes in the exchange rate exert immediate pressure on price levels. The Bound Test confirms the presence of a long-term equilibrium relationship, supported by the Fully Modified Least Squares (FMOLS) method, which shows a modest yet positive long-term effect of exchange rates on inflation. Diagnostic tests, confirm the robustness of the model and the absence of serial correlation and heteroscedasticity. The findings highlight that while exchange rate volatility is a key driver of inflation, its long-term effects are moderated by structural economic factors such as Iraq's heavy reliance on oil revenues and external financial policies. These results underscore the importance of maintaining exchange rate stability and implementing effective monetary policies to mitigate inflationary pressures and support economic stability in Iraq.
creator: Rondk Shahin Saifadin
creator: Viyan Taha Mohammed
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 435
ending page: 459
doi: 10.25130/tjaes.21.70.2.23

The impact of Terrorist attacks in selected countries on OPEC Basket Price Using Panel Data Model
type: item
description: This study aims to explore the relationship between terrorist attacks and OPEC Basket prices in the selected countries (Afghanistan, Iraq, and Nigeria). To achieve its objectives, an analytical approach was employed to examine how terrorist attacks correlate with OPEC Basket prices fluctuations in these countries from 2000 to 2020. Economic methods such as co-integration, the Pooled Regression, Random Effects, and Fixed Effects Models were applied. The study revealed a positive relationship between terrorist attacks and the rise in OPEC Basket prices during the period from 2000 to 2020, where the increase in terrorist attacks in Iraq, Nigeria, and Afghanistan contributed to the rise in OPEC Basket prices in global markets. These countries are major oil producers or are located near vital oil pipelines, causing any instability or conflict in these regions to affect the increase in OPEC basket prices directly. Additionally, the study found a positive correlation between OPEC Basket prices and crude oil production, while a negative relationship was observed between global oil consumption and OPEC Basket prices. These findings align with the complex and interconnected set of factors related to geopolitical and supply-demand dynamics. To mitigate the negative impact of terrorist attacks on OPEC basket prices, Afghanistan, Iraq, and Nigeria must prioritize strengthening security around oil infrastructure. This involves implementing advanced surveillance systems, robust cybersecurity measures, and deploying dedicated security forces.
creator: Mardin Mahsum Faraj
creator: Nabaz Mahmood Hassan
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 460
ending page: 479
doi: 10.25130/tjaes.21.70.2.24

The Impact of Green Finance on Enhancing Banking Competitiveness: An Applied Study of the Iraqi Banking Sector
type: item
description: The study sought to identify the impact of Green Finance in competitiveness for private banks in the Iraqi banking sector. The study population was a sample of private banks in Iraq. Therefore, statistical methods were applied through the application of the panel data method, which combines cross-sections and time series, based on annual data that included (10) Iraqi commercial banks and especially for the period between 2014-2023. In addition, the results showed by the Herfindahl-Hirschman index in the sample of Iraqi private banks Search Competition between banks sample it is a high competition, as for the impact Green finance in Competition Sample for banks. Research shows there is a moral impact and my expulsion some green finance indicators include (ROA and ROE) in competition Banking. There is a significant negative impact of the debt cost index on competition. These results were consistent with previous studies, except for the return on investment index, as the relationship was negative but significant. This indicates that for banks Research sample reduces its reliance on investing its assets. The study concluded with a set of recommendations, the most important of which are: reducing reliance on debt by improving the efficiency of operations or reducing their cost in the banks in the research sample to confront the risks that arise from the increase in the cost of financing, which helps in raising banking competitiveness and encouraging competition in the Iraqi banking sector, by creating appropriate conditions in an optimal investment of its assets.
creator: Faez Hlail Srayyih
rights: Copyright (c) 2025 Tikrit Journal of Administrative and Economic Sciences
date: 2025-06-30
publication date: 2025-06-30
volume: 21
number: 70, part 2
starting page: 480
ending page: 495
doi: 10.25130/tjaes.21.70.2.25