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The current research aims to examine the accounting of digital assets by linking accounting measurement theory to financial disclosure requirements, in light of the challenges related to the absence of specialized international accounting standards for digital assets. The research was divided into two parts: theoretical and applied. The theoretical part included a review of the literature related to accounting measurement (historical cost, fair value, and impairment model) and financial disclosure requirements according to International Financial Reporting Standards (IAS/IFRS) and American standards (FASB, AICPA, and SEC). The applied part used a questionnaire and administered to a sample of financial report users, including academics and professionals, to obtain their opinions on the adequacy of current measurement models, financial disclosure requirements, and shortcomings in international standards. It also explored the possibility of formulating an integrated framework for measuring and disclosing digital assets. The results of the analysis of the questionnaire showed that fair value measurement is more appropriate for the nature of digital assets than traditional models, with the need to enhance disclosure of risks associated with price volatility, liquidity, and operational risks. It also showed that the absence of a specific accounting standard for digital assets leads to poor comparability and increased variation in accounting practices across economic entities. Based on the survey results, an integrated theoretical framework for accounting for digital assets was proposed. This framework includes principles of recognition, measurement, and disclosure, and contributes to achieving the objectives of financial reporting in accordance with the International Accounting Standards Board (IASB) conceptual framework, ensuring relevance, accurate representation, comparability, clarity, and timeliness. The study concluded that developing a specialized accounting framework for digital assets represents a strategic necessity to ensure the reliability and transparency of financial reporting and enhance user confidence, given the rapid growth in the adoption of digital assets within global economic activities.  

This empirical study seeks to examine the effect of purchase intention within the scope of corporate social responsibility. Via the housing sector in Garden City in Sulaymaniyah City, Kurdistan Region, Iraq. For this study, the data was collected through primary sources using a survey questionnaire to collect data from 181 customers. The obtained data were analyzed using statistical tools like SPSS V.24. The results showed a relationship between corporate social responsibility and purchase intention. Following the recommendation, The Halabja Group should seek to increase corporate social responsibility by using the appropriate strategic direction towards achieving their goals, and that is by setting short-, medium, and long-term plans to achieve them.

The aim of this research is to find, test, and explore the relationship between employee's job satisfaction and turnover intention among the academic personnel of Tishk International University in Erbil, to find whether there is a relationship between job satisfaction and turnover intention and whether job satisfaction predicts turnover intention or not. The study consisted of 98 samples chosen randomly from Tishk International University academic employees, and correlation and regression analysis were used to interpret the collected data. As a result, we have found a robust negative relationship between job satisfaction and turnover intention, and job satisfaction can significantly predict turnover intention.

Employee innovativeness in the workplace is one of the crucial factors that positively improve the long-term success of the organization. In this respect, this study proposed to investigate some of the antecedents of the innovative work behaviors in the Kurdistan Region of Iraq (KRG). To do this a survey questionnaire has been organized and in total 189 data have been collected from various companies in KRG to analyze the proposed model. The data have been evaluated by the SPSS software program, by regression analysis. The results revealed that training, supervisor support, and supportive culture have significant effects on employee innovative behaviors. Among the variables, supervisor support has the strongest impact on employee innovative behaviors. Accordingly, residential leaders are recommended to provide positive support to their followers to have innovative behaviors in the organizations.

Notwithstanding the increasing acknowledgment of prominence of Brand Loyalty (BL), in business performance, research efforts directed at investigating the relationship among Brand Service Quality (ServQ), Brand Experience (BE), Brand Trust (BT) and Brand Loyalty (BL) in the context of Kurdistan Region internet service industry, have largely been neglected. Therefore, the principal objective of this study is to fill this void. Service quality in this research is measured in two dimensions: technical and functional, while BE is measured in four dimensions: sensory, affective, intellectual, and behavioral. In particular, the current study seeks to explore the direct effects of Technical Service Quality (TQ) and Functional Service Quality (FQ) on consumer BE, BT and BL; and the mediating role of BE in brand service quality – brand trust relationship. Moreover, the direct impact of BT on BL along with the mediating role of BT in the BE-BL relationship will also be examined. To empirically test the posited research hypotheses, data is collected from internet consumers in Sulaymaniyah and Erbil provinces of the Kurdistan region in Iraq. In total, 485 internet users were interviewed in the region. The collected data were analyzed using IBM AMOS 23. Findings demonstrate that the Technical Quality of internet services impacts Brand Experience more positively than Functional Quality does. On the contrary, Functional Quality affects the customer Brand Trust directly while Technical Quality does not have any direct impact on the customer Brand Trust. Secondly, It is also observed that Brand Experience significantly mediates the relations between Technical Quality and Brand Trust. The direct impact of the Functional Quality on Brand Trust was stronger than the mediation effect of Brand Experience between Functional Quality and Brand Trust. It was observed that Brand Trust had a significant impact on customer Brand Loyalty. Lastly, Brand Trust significantly mediates the relations between Brand Experience and Brand Loyalty.

The purpose of this article to identify the hidden economy and money laundering operations and expose the backgrounds, social and banking them, and clarify the relationship between them. Also clarifying the position of the banking system from money laundering practices through the procedures followed, Furthermore to address the size of this issue and the methods used in laundering the money, since money laundering is a phenomena that all world states suffer from because of its negative impacts on social, economic and political aspects in any state. The spread of such phenomena can be attributed to various reasons that may be subjective of procedural, among them the fail of national legislation or the absence of cooperation between the concerned. Due to the impact of such phenomena international, regional and local efforts were exerted to fight this phenomena through international agreements, Purpose to achieve the objectives of the research has been formulated a main hypothesis as follows: The procedures followed and the laws in force in the field of money laundering are still limited to reviewing this phenomenon and besieging and addressing it. The study will employ the analytical method to test its hypotheses. It will be divided into three chapters in its theoretical and practical aspects, money laundering operations and ways of confronting them through the banking system. The first chapter deals with the theoretical framework of the study, which includes three subjects. Money laundering, the second chapter includes the role of the banking system in the face of money laundering, and the third was devoted to presenting the practical side of the role of the banking system in the face of money laundering. The practical side has collected the required liabilities from within the banking system in the province. Finally, conclusions and proposals for the study were reached. It concoded to us Money laundering is an integral part of the hidden economy and appears in the illegal part of it, as it hides the sources of illicit funds and turns them into legitimate sources. And the hidden economy, and without these operations, money would not be able to return to the apparent economy.

Online education has been introduced as a tool in the learning process in the majority of international universities worldwide. The term “e-learning” is defined as “any learning that involves using the internet or intranet. In this research, we tried the check the impact of online learning upon the students of Lebanese French University Erbil, Kurdistan region Iraq. The Objectives of the study are multi-folded. Firstly, to evaluate the influence of online learning upon the performance of students and secondly, to test the motivation of online learning towards the students. For this purpose, a detailed questionnaire was developed in order to get the response of the students. The questionnaire was built up and distributed to almost eighty respondents in which we got back a perfect response in complete shape only fifty.  Graph analysis has been used in order to present the response of the respondent. Mix response was recorded in which slightly negative response was in high portion. Furthermore, results showed that 60 % of respondents answered they are not happy with the online learning process and they want to have a traditional learning process that is on campus. Similarly, in each question, an extraordinary negative response toward online learning is recorded such as 76 % respondents said that they are not satisfied with this implementation of online learning. Also, they are facing hurdles and 58 % of people showed their response one of the big challenges toward online learning is a poor internet connection. 60% claimed that the instructor is not helping them to understand this whole process as a tool of online learning. The possible reason that was claimed from respondents are following: (i)This online process is first time they are interacting with,(ii) Lack of training of such online tools for the online learning process, (iii) once any student is facing trouble while this online process less support is available from the department and technical staff of the university

This research aims to investigate the effect of the social customer relationship management (CRM) process on achieving superior levels of costumers and financial performance. The object of this research is the Iraqi firms at the Iraqi environment market, while the subject is more than 200 respondents. Six variables from the research data were gathered through an instrument model invalid form that structured to be measured through reliable questionnaires. Statistical Analysis of the research data used partial least squares structural equation modeling with the significance in accordance with the output of SPSS 22.0. The findings indicate that the social CRM technologies of the firms improve the innovation activities on Both (services and products). This has a positive effect on the ability to achieve high performance through building customer-linking capabilities by adopting innovations, resulting in higher levels of efficiency. In exchange, higher levels of consumer contribution lead to having positive levels of customer and financial performance.

This study aims to investigate the impact of HRM practices and its effect on employee’s job satisfaction in the iron and steel sector of Erbil, KRI. The objectives of the study are three fold, first to measure the degree of association between HR practices and job satisfaction. Second, to find out the impact of HR practices on job satisfaction and at last to propose some measures in order to enhance the job satisfaction level of the employees concerned to the selected iron & steel enterprises. A structured questionnaire was developed and distributed among 70 employees of three firms in Erbil, whereas 50 employees answered rightly. Most of the employees showed positive answers toward HR practices on them. This thing leads toward rejection of our Ho and acceptance of  H1. Those who left behind with less positive answers  main reason were found during survey that was they are with less education so that’s why they get less opportunities in order to develop themselves. Related to future research other authors can consider other variables that are not coved by this research such as staffing and package because human practices coves various range.  

This paper observes the impact of working capital management on profitability of industrial sector in Iraq. Four companies based in Iraq namely: Iraqi Date processing, Iraqi carton manufactories, Baghdad soft drinks and Iraqi for tufted carpets randomly selected and analyzed for the present study over the period 2007 to 2016.  Annual reports of these companies have been studied and significant ratios calculated. The variables that were identified as independent for working capital were, current ratio and quick ratio, while return on equity ROE as dependent variable for profitability. The Ordinary Least Square (OLS) model used to examine the impact of working capital management on profitability. Results indicate that ROE is positively related with working capital variables.