https://rjps.uomosul.edu.iq/index.php/tanra/issue/feed 2025-08-05T07:02:01+00:00 Assistant Prof. Dr. Mohammed Assim M. A. Alsalem [email protected] Open Journal Systems https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22417 2025-08-05T07:01:34+00:00 Ali Mohammed Hikmat [email protected]

<![CDATA[The research seeks to identify the impact of beehive technology on the management of human resources working within the organization under study, and its relationship to reducing the levels of the performance gap for the organization as a whole. The descriptive approach analysis was used to complete the parts of the research with its theoretical and applied aspects. The researchers also designed a questionnaire based on several ready-made indicators, after they were adapted to suit the Iraqi organization in the field of application, they were distributed to a sample of 137 individuals working within Asiacell Company in Baghdad for communications. The analysis confirmed that Asiacell Company in Baghdad wants to apply beehive technology when managing its human resources. It also works to use a set of tools to diagnose its performance gap at the financial, strategic, and marketing levels. Discussing a set of theoretical cognitive foundations for two critical variables in human resources management, specifically, and applying them to one of the successful companies in the communications field.. Providing the Iraqi library with modest scientific efforts to enhance knowledge about employing beehive technology in human resources management, after using several foreign studies in its formulation, and proposing recommendations that would address the problems related to reducing the performance gap within the Asiacell Company in Baghdad.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22422 2025-08-05T07:01:44+00:00 Abdulrahman Mohammed - Saif Abdulla Mustafa - Ramia Amer Khalil -

<![CDATA[Foreign direct investment is one of the main factors in stimulating economic growth in developing countries, as it contributes to improving productivity, providing job opportunities, and increasing competitiveness in global markets, especially in vital sectors such as agriculture. Despite the importance of this type of investment in promoting economic development, both Iraq and Indonesia face significant challenges in exploiting their agricultural potential to increase their agricultural exports, due to political risks, inflation, bureaucratic procedures, and weak infrastructure. The research problem is the weak employment of foreign direct investment in the agricultural sector in Iraq and Indonesia, which hinders the development of this sector and the increase of its agricultural exports. The research aims to study the relationship between foreign direct investment and agricultural exports in these two countries, focusing on the impact of inflation as an economic factor affecting this relationship from 1990 to 2020. The study relied on the comparative analytical approach, using statistical methods to study the relationship between foreign direct investment variables and agricultural exports in Iraq and Indonesia. The study results showed that FDI in Iraq positively impacts agricultural exports, as a 100% increase in investments leads to a 6.8% increase in agricultural exports. In contrast, inflation in Indonesia was shown to have contributed to increasing the competitiveness of agricultural exports through its effect on devaluing the national currency. Therefore, it is necessary to simplify bureaucratic procedures and provide financial incentives to attract FDI in the agricultural sector.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22430 2025-08-05T07:01:59+00:00 Thaeir A. Alsamman - Dina A. Al-Saji [email protected]

<![CDATA[The study aims to examine the correlation and influence relationships of and influence between work passion and promoting sustainable career development through the mediating role of work intentions. The main problem of the study lies in the following central question: "Does work passion contribute to influencing job intentions, and what are the contributions of both work passion and work intentions to sustainable career development?" Descriptive-analytical has been used in this study. A questionnaire using a five-point Likert scale was the primary data collection tool. The sample of the study consisted of 511 faculty members. The study concluded by accepting all the hypotheses. It reached several conclusions, the most important of which was the discovery of both direct and indirect partial effects of work passion on sustainable career development. The first is a direct partial effect, and the second is an indirect partial effect through the mediating variable of work intentions. Thus, work intentions partially mediate the relationship between work passion and sustainable career development. The researcher presented a set of recommendations, the most important of which is the necessity for university management to pay attention to each dimension of work passion and work intentions, as this will lead to sustainable career development with its benefits for employees, the university, and the community.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22416 2025-08-05T07:01:32+00:00 ِAbdul adheem Drafish Alziady [email protected]

<![CDATA[The recent interest in information technology and dynamic capabilities has led many companies to develop information technology-enabled dynamic capabilities (ITDC) to enhance firm competitive performance. Further, scholars have hypothesized that ITDC enables sensing agility and response agility. Drawing on IT literature and dynamic capability theories, this research analyzes the relationship between ITDC and competitive performance in small enterprises. We expand the current study by examining the role of sensing and response agility in mediating the relationship between ITDE and the competitive performance of these firms. The sample size was selected using a simple random technique. Through partial least squares structural equation modeling PLS-SEM, the SmartPLS software package 3.3 was used to analyze the data. The result demonstrated that organizational agility mediates the relationship between ITDC and firm competitive performance. Also, the findings revealed important insights for managers and researchers further to understand the effects of ITDC on competitive performance. A performance-importance map was employed to augment the results of the PLS-SEM analysis, revealing that ITDC and response agility are the most crucial variables, despite their lower performance levels. This underscores the need to improve these aspects to enhance competitive performance. Therefore, managers should focus on building, re-configuring, renewing, and deploying ITDC to deal with environmental changes effectively. This research can also guide small enterprises to identify the resources required to build ITDC and further highlight the significance of organizational agility in improving firms performance.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22428 2025-08-05T07:01:56+00:00 Shivan A. Mohammad [email protected]

<![CDATA[This study aims to evaluate the extent and level of financial literacy among academic staff of universities in the Kurdistan region of Iraq. A structured questionnaire was distributed via the official email of the quality assurance directorate, which reached more than 1500 academic staff; only 161 responded. revealing a significant lack of knowledge about managing personal finances, investment strategies, and financial markets. With 58% not holding foreign currency and only 8% correctly identifying essential financial statements, the findings highlight a pressing need for improved financial education. About 63% of respondents declared that they prefer to open and use government bank account instead of bank account because its less trusted and half of the respondents spent more than 150,000 Iraqi dinars for car fuel only per month. Besides half of the surveyed academic and administrative staff do not set aside funds. Recommendations include workshops, community support programs, and enhanced use of FinTech applications to empower individuals in managing their finances effectively and to foster better financial literacy among the population.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22431 2025-08-05T07:02:01+00:00 Farsat A. Shaban [email protected]

<![CDATA[The study seeks to identify the role of green logistics activities (green purchasing, green transportation, green storage, green packaging) in establishing green hospitals. The study problem is clear through the main study question, which states: Do green logistics activities contribute to establishing green hospitals? The study used the descriptive analytical approach. The study was applied to a number of private hospitals in the Kurdistan Region - Iraq. The study adopted the questionnaire as the main tool for collecting data and distributed to logistics managers and directors in the hospitals studied. The statistical program (SPSS.22) was used to test the study hypotheses. The study presented many results and suggestions, the most important of which has: There been a significant correlation and influence between green logistics activities, and green hospitals. The study suggested enhancing green logistics activities to reduce the negative impact of hospitals on the environment .]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22424 2025-08-05T07:01:48+00:00 Hiba K. Bakr [email protected] Rana K. Hameed -

<![CDATA[The main objective of the present study is to determine the role of employee conscientiousness in enhancing organizational reputation. The study adopted a descriptive-analytic approach to interpret and analyze the data collected from the respondents. A questionnaire was used as the main instrument for collecting data from the rehabilitation sample. A total of 41 questionnaires were distributed to department heads in the study hospitals, all of which were returned and considered suitable for analysis, yielding a response rate of 100%. The researcher utilized SPSS statistical software for data analysis. The look at reached numerous conclusions, the most remarkable being that entrepreneurial intuition performs a giant function in improving organizational popularity, as perceived by using the take a look at members. Based on those findings, the research provided several guidelines, the maximum distinguished of which emphasized the importance of fostering the dimensions of entrepreneurial instinct due to its important role in enhancing organizational reputation, which in flip positively influences the general success of the enterprise.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22423 2025-08-05T07:01:47+00:00 Mufeed Dhanoon Almula-Dhanoon - Mahmoud Nayef S. Al-Tatani -

<![CDATA[Youth unemployment is one of the most critical challenges facing Arab countries, due to its undesirable economic, political, and social impacts. In an essential aspect of this problem, economic literature indicates the insufficiency of the capital needed to create employment opportunities. Therefore, one of the available ways to generate jobs in these countries is to bring in foreign financing to bridge the gap between savings and investment. This research aims to demonstrate how funding for foreign countries contributes to preparing the appropriate ground for the growth of employment opportunities in Arab countries. The study covered eight Arab countries for the period 1996-2021. The data were collected from their sources in the official publications of the World Bank. The research used the PMG ARDL method for panel data. It concluded that foreign loans are the primary catalyst for job creation and employment. In contrast, foreign direct investment hinders youth employment, and foreign aid does not create opportunities for youth employment in Arab countries. One of the most important recommendations is to pay attention to the sectoral distribution of foreign direct investment and not to limit investment to the energy sectors that provide employmentdirecting foreign loans to infrastructure and other productive industries that provide job opportunitiesattracting unconditional development aid that contributes to youth employment, and linking education outcomes with actual market needs.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22414 2025-08-05T07:01:28+00:00 Zakia S. Omer [email protected]

<![CDATA[Integrating artificial intelligence (AI) into marketing practices has significantly transformed the industry landscape, offering substantial opportunities and notable challenges. Integrating artificial intelligence (AI) has profoundly transformed marketing, presenting significant opportunities and critical challenges. This study investigates balancing these opportunities and challenges to achieve optimal marketing performance while maintaining customer trust. By adopting a qualitative approach that combines a literature review, case study analysis, and expert interviews, the research explores AI's potential to enhance marketing operations. It addresses the obstacles associated with its adoption. This paper critically examines AI's opportunities, including its capacity to streamline operations, manage vast datasets, and deliver tailored marketing strategies. Simultaneously, it addresses the obstacles associated with AI implementation, such as the complexity of integrating AI systems, data privacy concerns, and the challenges of adapting to rapid technological changes. By analysing these dimensions, the paper aims to comprehensively understand how AI can be harnessed effectively in marketing while navigating the inherent difficulties. The findings highlight that AI facilitates task automation, delivers precise analytics, and enables personalised marketing strategies. However, its implementation is hindered by privacy concerns, technical complexities, and ethical considerations. The study underscores the importance of strategic planning, fostering an organizational culture of innovation, and addressing ethical and technical challenges. It recommends the development of flexible governance frameworks and collaborative approaches between humans and AI to achieve excellence in marketing.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22420 2025-08-05T07:01:41+00:00 Rasha Duraid Hanna [email protected] Bassam A. Alyouzbaky - Amir A. Abdulmuhsin -

<![CDATA[The phenomenon of too much information is one of the phenomena accompanying the spread of information technology and the Internet, which made users face amounts of information that exceed their needs and their ability to deal with it, which led to a number of negative effects, perhaps the most prominent of which is the state of information fatigue and anxiety. The main problem that the current research seeks to address is the state of anxiety facing online shoppers resulting from the abundance of information related to products in a way that exceeds the shoppers' ability to deal with it. Therefore, the research aims to identify the impact of too much information and exhaustion resulting from the use of information technology on the occurrence of information anxiety among online shoppers. To achieve this, the quantitative approach was adopted by designing an electronic questionnaire distributed to a sample of online shoppers with a size of 326 participants, and the data were analyzed using structural equation modeling using SmartPLS 4. The study reached a set of results, the most prominent of which is the presence of a direct impact of too much information on the occurrence of anxiety among online shoppers]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22419 2025-08-05T07:01:38+00:00 Nidhal A. Al-Maliki - Hussein M. Kashkoul [email protected] Fawzia Hussein A. Al-Hilali - Ghazi F. Mohammed Ali -

<![CDATA[This study aims to highlight the role of green accounting in enhancing corporate social responsibility through an applied case study at Al-Joud Company for Modern Industrial and Agricultural Technology. The importance of the study stems from the growing need for accounting practices that consider the environmental impact of corporate activities, contributing to improved sustainable performance and increased trust among stakeholders and investors. The study adopted a descriptive analytical approach, with a questionnaire distributed to 92 employees from administrative departments and unit heads. The findings revealed that applying green accounting principles effectively improves compliance with environmental standards and increases transparency in financial reports, enhancing the company's positive image. The results also showed a statistically significant relationship between green accounting and social responsibility, as the companys environmental commitment, economic efficiency, and strategic positioning of environmental accounting positively impacted its social performance. The study emphasized the importance of environmental awareness among employees in promoting a culture of sustainability within the organization. The study recommended expanding the application of green accounting across all company departments, focusing on developing specialized training programs to raise employee awareness and prepare them to understand the importance of these practices. Additionally, it emphasized the need to establish standardized mechanisms for measuring environmental and social impact to enhance the credibility of sustainability performance and reporting.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22421 2025-08-05T07:01:43+00:00 Wisam Y. Masso - Eman M. Rashad2 M. Rashad -

<![CDATA[This study aims to examine the impact of some macroeconomic variables on Egyptian agricultural exports, which are characterized by their low relative importance in total export values. The research problem is that Egypt's agrarian exports suffer from several structural imbalances. The study relied on two approaches: the first is descriptive and relies on theoretical research, and the second is quantitative and relies on standard economic methods and techniques.To achieve the study objective, a standard model was adopted that included several variables, including agricultural output values, foreign direct investment, exchange rate, inflation rate, and agricultural support as independent variables. In contrast, the values of agricultural exports were adopted as a dependent variable during the period 1990-2022, based on the hypothesis that several macroeconomic variables play different roles in the values of agricultural exports in Egypt. The study reached several conclusions, the most important of which is that most macroeconomic variables contributed to enhancing agricultural exports in the short and long term. It also made several recommendations, the most important of which is adopting agricultural policies that work to achieve economic efficiency and competitiveness in Egyptian agriculture, especially in the field of producing crops designated for export, because this type of policy leads to increased interdependence between countries, especially in the aspect related to exports, and in a more effective manner.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22415 2025-08-05T07:01:30+00:00 Saja F. M. Younis [email protected] Abdul Nafea Al-Zararee -

<![CDATA[The current study aimed to measure the concentration level in the loan portfolio across economic sectors in Iraqi commercial banks and its impact on financial stability. The study analyzed data from nine banks for the period 2016 - 2022. We employed the Hirschman-Herfindahl Index to measure the concentration in the loan portfolio and the z-score value to measure financial stability. The robust multiple regression model was used to explore the effect of sectoral loan concentration on stability. The results indicated that, on average, the loan portfolios of Iraqi commercial banks are highly concentrated. This high concentration is attributed to these banks investing their funds in specific economic sectors such as trade, individual loans, and real estate. Additionally, the results revealed a positive and significant effect of concentration in the loan portfolio on the value of the z-score, suggesting that the sectoral loan concentration could enhance the financial stability of the Iraqi commercial banks. Based on study findings, it is recommended that Iraqi commercial banks be encouraged to increase the volume of funds allocated to lending activities, as lending represents a fundamental banking function that supports various economic sectors and contributes to achieving sustainable economic development in the country.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22427 2025-08-05T07:01:54+00:00 Hala F. D. AL Mullah Tohi [email protected] Noor A. Abboud AL Obeidi [email protected]

<![CDATA[This study aims to measure and analyse the impact of workplace spirituality represented by meaningful work, a sense of community, and alignment between individual and organisational values on job embeddedness, which includes fit, connections, and sacrifice. Additionally, the study examines the moderating role of psychological ownership, represented by self-efficacy, accountability, belonging, and self-identity, in this relationship. The descriptive analytical method was employed to explore the phenomenon under study, with the questionnaire as the primary data collection tool. The sample consisted of 297 individuals from Northern Technical University. Data analysis was conducted using several statistical techniques, including reliability analysis, internal consistency testing, and regression analysis, with the support of AMOS and SPSS software. The key findings revealed a significant direct impact of workplace spirituality on job embeddedness. Furthermore, the study highlighted the potential of psychological ownership to enhance the strength of this relationship at the university. Based on these conclusions, recommendations were proposed to improve the current state of these variables and the nature of their interaction within the university context.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22425 2025-08-05T07:01:50+00:00 Imad A. Shehab [email protected]

<![CDATA[This study investigates the impact of e-Government implementation in the public sector on economic recovery in Lebanon. Utilising a mixed-methods approach, the study examines key factors such as service delivery, transparency, citizen engagement, data management, technology, financial management, digital skills, and their influence on economic recovery. Data was collected through stakeholder surveys, governmental reports, and secondary sources, providing a comprehensive analysis. The findings reveal significant correlations, with transparency and accountability emerging as critical drivers of economic growth. Effective financial management and sustainability practices also play a substantial role in fostering economic resilience. The study highlights the importance of robust data management and cybersecurity measures in creating a secure and efficient public sector environment. Capacity building and digital skills development are vital for empowering the workforce and fostering innovation, contributing significantly to economic recovery. Despite limitations such as data availability and the specific focus on Lebanon, the research offers valuable insights for policymakers and stakeholders. Recommendations include investing in comprehensive e-Government frameworks, enhancing data security, and promoting public engagement through transparent practices. Further exploration of longitudinal impacts and comparative analyses is suggested to enhance the generalizability of the findings. In conclusion, e-Government implementation in Lebanon's public sector is pivotal for economic recovery, providing a foundation for sustainable growth and resilience. This research underscores the transformative potential of e-Government in addressing Lebanons economic challenges and driving long-term development.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22426 2025-08-05T07:01:52+00:00 Arsalan I. Abdulkareem [email protected]

<![CDATA[In light of the rapid changes in the economic and financial environment, there is a growing need to enhance audit quality as a fundamental tool for ensuring transparency and accountability in financial reporting. Auditors are the cornerstone of this process, as the quality of audit results depends largely on the core competencies possessed by these professionals. Not many studies have addressed the topic of core competencies in all its dimensions and their impact on auditors' work, whether at the local or international level. Although some dimensions have been addressed individually, some dimensions have not been addressed at all, such as human capital. This study attempts to answer the following addressed the problem through the main question: Do auditors' core competencies play a role in achieving audit quality? Thus, the study aimed to examine the role of auditors' core competencies in their dimensions (empowerment, communication, professional competence and training courses, teamwork, human capital) in achieving audit quality. The research concluded that auditors' core competencies play a role in achieving audit quality. The research recommended the need to pay attention to auditors' core competencies and adequately qualify them to benefit from them in achieving audit quality.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22429 2025-08-05T07:01:57+00:00 Maha K. A. Abuyabes - Ahmad A. T. Alshekhhossin - Ishraq Bataineh [email protected]

<![CDATA[Artificial intelligence (AI) has become one of the critical technological tools for enhancing the efficiency and quality of accounting operations, minimising human errors, and accelerating data analysis and decision-making processes. Thus, the purpose of the study is to explore the impact of AI on accounting information systems(AIS) within Jordanian banks. The study proposed a research model based on the related studies. A quantitative approach was employed, using a questionnaire for data collection. The sample consisted of staff from the financial services and audit departments of 15 Jordanian banks, including financial managers, internal auditors, heads of accounts, and accountants. Several statistical methods are used for data analysis, SEM was applied for data analysis using smartpls tool. The study found that AI has a considerable impact on the AIS system. In order to reap the benefits of AI, the study advises Jordanian banks to implement cutting-edge technologies based on AI and machine learning to improve accounting system performance. It is recommended that further research be conducted to get a more in-depth understanding of the variables influencing the interaction between AI and the accounting information systems of banks.]]>

2025-08-04T00:00:00+00:00 Copyright (c) https://rjps.uomosul.edu.iq/index.php/tanra/article/view/22418 2025-08-05T07:01:36+00:00 Doaa S. Rasheed - Mohammed A. Mohammed Alsalem - Odai Enaizan -

<![CDATA[Digital wallets are widely adopted across many countries due to the numerous advantages they offer, particularly in terms of speed, convenience, and online payment capabilities. However, despite these benefits, existing literature indicates that their adoption in Iraq remains limited. The existing study investigates the important factors impacting individuals intention to adopt digital wallets by proposing a framework incorporating both motivational and inhibitory factors. The motivational factors are derived from the (UTAUT), in addition to trust, perceived security, and perceived privacy, each supported by relevant literature. The inhibitory factors include regret avoidance, drawn from the SQB theory, and technology anxiety, identified in previous studies. The proposed framework was tested using a quantitative research methodology. Data were collected via a structured questionnaire distributed to a sample of 605 individuals in Iraq. Structural Equation Modeling (SEM) was employed for data analysis using AMOS software. The findings indicate that performance expectancy, effort expectancy, social influence, perceived privacy, perceived security, and trust all have a significant impact on the intention regarding the adoption of digital wallets. In contrast, regret avoidance and technology anxiety were determined to have no significant negative effects. Based on these results, several recommendations are proposed to enhance digital wallet adoption in Iraq. These include increasing public awareness and education, reinforcing the importance of security and privacy, and fostering positive social influence.]]>

2025-08-04T00:00:00+00:00 Copyright (c)