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

• 	A Statistical Study on the Perceptions of Students and Teachers About the Use of Social Networks in the Process of Knowledge and Learning Hunar Hussein Sofi Abstract views : 0 | PDF downloads : 0 Page No.: 263-276

  DOI: https://doi.org/10.25130/tjaes.20.65.1.15

• 	Added value through promoting value addition and support strategies: An analytical study in a selected group of Iraqi private hospitals Ameen Talal Dhiyab Al-Ahbabi, Hatim Ali Abdullah Al-Hamdani Abstract views : 0 | PDF downloads : 0 Page No.: 89-109

  DOI: https://doi.org/10.25130/tjaes.21.71.2.5

• 	Adopting Industry 5.0 Technologies Using the Technical Acceptance Model (TAM): An analytical Study at The University of Mosul Roaa Ziyad Kadir, Thaeir Ahmad Alsamman Abstract views : 0 | PDF downloads : 0 Page No.: 118-135

  DOI: https://doi.org/10.25130/tjaes.20.68.2.7

• 	Aesthetic leadership in the Directorate of Ramadi Municipality and its impact on gaining a sustainable competitive advantage Meqdam Hamed AL-Fihan, Atheer Anwar Sharif AL-Ani Abstract views : 0 | PDF downloads : 0 Page No.: 130-151

  DOI: https://doi.org/10.25130/tjaes.21.71.2.7

• 	Ambidextrous Leadership: Literature Review Israa Abdel Hadi Kazem, Saadoon Mohsin Salman Abstract views : 0 | PDF downloads : 0 Page No.: 419-436

  DOI: https://doi.org/10.25130/tjaes.20.67.2.23

• 	Analysis and measurement of the impact of investment spending and cash credit on the output of the manufacturing industry in the Iraqi economy for the period (2006-2022) Musab Abdel-Aali Thamer Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 207-222

  DOI: https://doi.org/10.25130/tjaes.21.71.2.11

• 	Analysis of the effectiveness of marketing mix components and their impact on enhancing sales volume: A survey study in the General Company for the Manufacture of Medicines and Medical Supplies in Samarra Wtaban Abdullah Sayhud, Sami Dhiab Mahal Abstract views : 0 | PDF downloads : 0 Page No.: 164-176

  DOI: https://doi.org/10.25130/tjaes.21.70.1.9

• 	Analysis of the impact of financial inclusion on accounting performance in the Iraqi banking sector Amir Hazem Abdul Rahman, Layla Abdul Karim Mohammed Al Hashimi, Mohammed Younis Al-Sharabi Abstract views : 0 | PDF downloads : 0 Page No.: 331-354

  DOI: https://doi.org/10.25130/tjaes.21.71.2.18

• 	Analysis of the impact of insurance technology for an advanced and transforming insurance industry Future challenges and effects: applied research in the National Insurance Company Hanan shaker mhmood, Shatha Abdul Hussein Jebur, jabar sahan aissa Abstract views : 0 | PDF downloads : 0 Page No.: 1-18

  DOI: https://doi.org/10.25130/tjaes.20.66.2.1

• 	Analysis of the impact of knowledge sharing on improving sustainable performance in the General Company for the Manufacture of Pharmaceuticals and Medical Supplies – Samarra Mohammed Talib Khalaf, Saadoun Mohsen Salman Abstract views : 0 | PDF downloads : 0 Page No.: 136-150

  DOI: https://doi.org/10.25130/tjaes.20.68.2.8

• 	Analysis of the Impact of Liquidity Ratio, Profitability Ratio, and Market Ratio on Shareholders’ Equity: An Applied Study in the Iraqi Stock Exchange for the Period (2018-2022) Masood Nariman Haidar, Shakhawan Saeed Sangawi, Omran Mohammed Rashid Abstract views : 0 | PDF downloads : 0 Page No.: 438-458

  DOI: https://doi.org/10.25130/tjaes.21.70.1.23

• 	Analysis of the Relationship Between Financial Reporting Complexity and Earnings Management Practices - A Field Study in A Sample of Private Commercial Banks Operating in Dohuk Governorate Dunya Habib Awdish, Payman Saeed Khalil, Nawzad Khudhur Saeed Abstract views : 0 | PDF downloads : 0 Page No.: 18-39

  DOI: https://doi.org/10.25130/tjaes.20.65.2.2

• 	Application of Some Operation Scheduling Rules to Improve Customer Response Speed: A Case Study in Ramadi Teaching Hospital Samah Hassan Abdul Hamid, Shifa Balism Hasan Abstract views : 0 | PDF downloads : 0 Page No.: 379-400

  DOI: https://doi.org/10.25130/tjaes.21.70.1.20

• 	Applying Programme and performance budgeting to Enhance Planning and Control in Governmental Institutions: An Analytical Study in Salah al-Din Education Directorate Ahmed Fadhil Saleh, Samir Emad Shaban, Ammar Taha Yaseen, Mohammed Ahmed Dheyab, Ahmed Jasim Hameed Abstract views : 0 | PDF downloads : 0 Page No.: 273-290

  DOI: https://doi.org/10.25130/tjaes.21.71.1.15

• 	Artificial intelligence and its impact on human resources in the health sector Mohammed. M. Mohammed, Mohammed. A. Zadeh Abstract views : 0 | PDF downloads : 0 Page No.: 331-347

  DOI: https://doi.org/10.25130/tjaes.20.67.1.16

• 	Artificial Intelligence and its Role in Promoting Sustainable Development from the Perspective of Employees at the Iraqi Ministry of Planning (Japan as a Model) Hamoud Saad Mahmeed Helou Al-Jubouri, Rasha Abdelaziz Ismail Al-Badri Abstract views : 0 | PDF downloads : 0 Page No.: 163-181

  DOI: https://doi.org/10.25130/tjaes.21.71.1.10

• 	Contribution of green productivity strategies to promoting sustainable manufacturing practices: An analytical study of the opinions of a sample of workers at Badoush Cement Factory-Expansion yasir mawlood hajim Abstract views : 0 | PDF downloads : 0 Page No.: 1-19

  DOI: https://doi.org/10.25130/tjaes.21.69.2.1

• 	Creative synergy as a potential factor for the achieving of Organizational Effectiveness Walaa J. A. Alshimary Abstract views : 0 | PDF downloads : 0 Page No.: 219-233

  DOI: https://doi.org/10.25130/tjaes.20.67.2.12

• 	Critical perspectives on accounting - and their contribution to treating the problems of accounting thought and application: An analytical study Sinan Zuhair Mohammed Jameel Abstract views : 0 | PDF downloads : 0 Page No.: 156-170

  DOI: https://doi.org/10.25130/tjaes.20.66.2.9

• 	Describing and diagnosing the dimensions of enlightened leadership at the level of humanities and scientific colleges: An analytical study of the opinions of a sample of teachers at the University of Mosul Zahraa Faris Younis Abdel Rahman, Raghad Mohammed Yahya Abstract views : 0 | PDF downloads : 0 Page No.: 30-45

  DOI: https://doi.org/10.25130/tjaes.21.69.1.3

• 	Design for maintenance is a way to extend the useful life of machines and equipment: a field study in a group of factories in Nineveh Governorate Ryad Jamil Wahab, Rana Salim Mataab, Rajaa Saadi Ibrahim Abstract views : 0 | PDF downloads : 0 Page No.: 250-278

  DOI: https://doi.org/10.25130/tjaes.21.70.1.14

• 	Determinants of Banks Profitability in Kurdistan Region from 2009-2020: Case Study of CIHAN Investment and Finance Bank Srwa Abubakr Ibrahim, Barham Khalid Hassan, Hezha Mohammed Noor Mohammed, Shakhawan Saeed Sangawi Abstract views : 0 | PDF downloads : 0 Page No.: 494-510

  DOI: https://doi.org/10.25130/tjaes.20.68.1.28

• 	Diagnose availability of website quality specifications in stores in the city of Kirkuk: An analytical study of the opinions of a sample of store customers Mohammed Fadhel Aziz, Naji Abdul Sattar Mahmood Abstract views : 0 | PDF downloads : 0 Page No.: 99-117

  DOI: https://doi.org/10.25130/tjaes.20.68.2.6

• 	Digital Transformation Strategy and Its role in Building Competitive Superiority Advantages: An Analytical Study of the Opinions of a Sample of Employees of the Northern Technical University Zaidoun Farid Ahmed, Hatem Ali Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 272-289

  DOI: https://doi.org/10.25130/tjaes.20.67.2.15

• 	Disclosure of social responsibility and its impact on the quality of the information content of financial reports: Applied research on a sample of Iraqi banks Saba Ahmed Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 19-39

  DOI: https://doi.org/10.25130/tjaes.21.70.1.2

• 	Distance Intelligence and its Role in Enhancing Knowledge Sharing: An Analytical Study at the Technical Institute/Al-Hawija Ali Khalaf Salama Abstract views : 0 | PDF downloads : 0 Page No.: 105-119

  DOI: https://doi.org/10.25130/tjaes.21.69.2.7

• 	Effect of Organisational Strategy on Sustainable Competitive Advantage of Manufacturing SMEs: Mediating Role of Managerial Creativity Ibraheem Ali Saadi Abstract views : 0 | PDF downloads : 0 Page No.: 334-365

  DOI: https://doi.org/10.25130/tjaes.20.66.2.19

• 	Enhancing Human Resources Synergy by Using the Intellectual Principles of Social Mobilization Theory Hussein Abdul Hussein Seger, Ali Mohammed Hikmat, Hussein Waleed Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 415-434

  DOI: https://doi.org/10.25130/tjaes.21.70.2.22

• 	Enlightened marketing and its role in promoting sustainable marketing: A survey of the opinions of a sample of department managers in a number of commercial companies in the independent Zakho administration Wan Jameel Ibrahim, Nechirvan Haji Ibrahim, Himdad omer saber Abstract views : 0 | PDF downloads : 0 Page No.: 151-175

  DOI: https://doi.org/10.25130/tjaes.20.67.2.9

• 	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 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 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

• 	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

• 	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

• 	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

• 	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

• 	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