International Journal of Research in Business and Social Science

In this paper, we investigate the definition of Fintech and measure the extent of the impact of Fintech variables on the Cybersecurity as the dependent variable. The hypotheses developed by the authors which are based on research through the statistical results of the research variables and as all correlation coefficients were a positive relationship and at the level of significance 0.01 which made the authors accept the correlation hypotheses, and for the results of the influence factor between the research variables it also had a positive effect when the level of 0.05 for all sections of the independent variable, as we have also noticed that the influence of the independent variable of financial technology when linked to all of its sections with Cybersecurity. We find the influence of the influence coefficient significantly increased to 0.908, which explains that there is a complementarity between the sections of the independent variable.

This empirical study seeks to examine the impact of resonant leadership characterized by sub-variables (mindfulness, hope, and compassion) in reducing workplace bullying in the Commerce and Industry Chamber in Sulaymaniyah City - Kurdistan Region - Iraq. For conducting this study, the data was collected through primary sources using a survey questionnaire collected data from a population consisting of (50) employees of the chamber and a sample size consisting of (45) employees. The obtained data were analyzed using statistical analysis tools by SPSS V.24 . The results showed that resonant leadership has a significant negative impact on workplace bullying. This study recommends providing the appropriate organizational environment and culture in the workplace that works to reduce workplace bullying. The outcome of the research shows that the high existence of workplace bullying, meanwhile using resonant leadership reduces workplace bullying efficiently.

In this study, the consumer perception for brand awareness and brand loyalty for two famous brands of soft drinks Coca Cola and Pepsi, has been evaluated. For this purpose, the effects of consumer perception of Coke and Pepsi were analysed for consumer association to these brands. The objectives of the study are multi fold (I) Studying onthe consumers preferences (II) to illustrate which brand’s advertisement mostly people have seen, (iii) demonstrate the reason to buy cola drinks or Pepsi drinks (iv) assessment of the creation of a top of mind awareness about COCA COLA in, Erbil KRI by providing the information to consumers. Sample size were selected 50 consumers of drinks (PePsi and Coca Cola ). Data collected and analyzed by using Microsoft office 2010 version. Results revealed that consumers of Pepsi and Coca cola most of the consumer found toward coca cola and they like coca cola as compare to Pepsi and the reason behind it is the strong taste of coca cola such as 60 % people answered that they remember more advertisement as compare to Pepsi and others. and 90%  said coca cola is easily available in their approach and  also 70 % people answer that they like coca cola  due to its strong taste so the overall research survey for Coke and Pepsi has revealed that Coke is more adopted brand then that of Pepsi and recommendations are recommended such as perception leads to the brand loyalty, thus brands in general and Coke and Pepsi needs to focus on the point that its consumers are made to perceive more value from the brand which can come through assuring them about quality of product and other factor i.e. best price, best value, availability, trend etc.

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.

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

 The purpose of this research is to contribute to the development of the accounting process and disclosure in the context of the disruption that brings in artificial intelligence by providing an integrated framework, from the perspective of internal development of accounting processes to the external requirements of the disclosure. The framework is based on the following five pillars: digital transformation policies; influence of artificial intelligence on the quality of accounting information; basic principles of intelligent models; governance mechanisms; and related risks. This is a descriptive and analytical study. It discussed the theoretical background and accounting implications of artificial intelligence, proposed a disclosure framework, and then it utilized content and gap analysis to determine to what extent the considered annual report met the requirements of the frameworkThe above analysis was based on the 2024 annual report of Asiacell Communications Company-Private Joint Stock Company. The disclosures of artificial intelligence, digital transformation, applications in accounting and finance, information quality, governance, and technological risk were selected and analyzed together with 24 disclosure items based on the proposed framework. The findings show a large disparity between the technological sophistication of the company and its level of accounting disclosure on artificial intelligence. The fermentations described in the present disclosure examples were at 25%, but only 25% of the disclosures were reached, and disclosures of assumptions underlying predictive models and related risks were missing. The results also suggest that the introduced framework, if adopted, would cover all the 24 disclosure items with a maximum proposed disclosure score of 100%.Also, based on model assumptions, data sources, levels of confidence, responsibilities in governance, and procedures for verification, transparency would be increased, the credibility of accounting estimates would be strengthened, the level of information uncertainty would be decreased, and the level of investor confidence in financial reports produced in an artificial intelligence milieu would be enhanced

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.

This empirical study seeks to examine the impact of resonant leadership characterized by sub-variables (mindfulness, hope, and compassion) in reducing workplace bullying in the Commerce and Industry Chamber in Sulaymaniyah City - Kurdistan Region - Iraq. For conducting this study, the data was collected through primary sources using a survey questionnaire collected data from a population consisting of (50) employees of the chamber and a sample size consisting of (45) employees. The obtained data were analyzed using statistical analysis tools by SPSS V.24 . The results showed that resonant leadership has a significant negative impact on workplace bullying. This study recommends providing the appropriate organizational environment and culture in the workplace that works to reduce workplace bullying. The outcome of the research shows that the high existence of workplace bullying, meanwhile using resonant leadership reduces workplace bullying efficiently.

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.