AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract The study examines the relationship between development finance and financial stability in Iraq over the period 2015–2024 using an analytical, empirical, and structural approach that integrates both theoretical foundations and practical evidence. The research relies on time-series data obtained from the Central Bank of Iraq, focusing on indicators of development financing and banking sector stability. The results indicate that development finance in Iraq has generally been sufficient, particularly following the expansion of targeted lending and investment programs. However, financial flows exhibit noticeable volatility across the study period, reflecting changes in monetary policy, economic conditions, and institutional performance. The analysis shows that the impact of development financing on financial stability is not immediate, but rather appears with a lag due to the long-term nature of funded projects. Findings also suggest that variations in financial stability are closely associated with changes in asset quality within the banking system. Improvements in indicators are largely driven by liquidity injections rather than deep structural reforms. Overall, the study concludes that liquidity constraints, rather than structural constraints, are the main drivers of observed fluctuations. Accordingly, it recommends a more flexible policy framework supported by strong regulatory oversight to enhance the effectiveness of development finance and ensure sustainable financial stability in Iraq.

Abstract This research aims to clarify the impact of overqualification on the proactive performance of a sample of 178 employees working at the University of Thi-Qar's administration. The main idea of the study revolves around the fact that individuals' perception of possessing qualifications and abilities exceeding job requirements directly affects proactive performance. The current research adopted a questionnaire to collecting data for the variables, relying on pre-existing scales from previous studies. Two main hypotheses were considered: first, there is a statistically significant relationship between overqualification and proactive performance; and second, there is a statistically significant correlation between overqualification and proactive performance. The data were analyzed using SPSS version 27. The study confirmed its hypotheses, leading to a set of conclusions, the most important of which is that overqualification occurred at a moderate level, meaning that the sample perceived themselves as moderately overqualified in their jobs. This could be due to a partial gap between employees' qualifications and the requirements of their jobs. The research also recommended the necessity of redesigning jobs to better align with individual qualifications. The university should also provide ongoing development training to increase or fully utilize the capabilities and potential of its employees, and to bridge the gaps between qualifications and job requirements.

Abstract Arabic is tougher to spell check on computers than other languages because the letters are shaped and placed in a way that is different from other languages. The spelling and accuracy of Arabic information have a big effect on how well it is in academic research, government documents, and teaching materials. This is because spelling mistakes can make a piece of writing hard to read and understand or distort its meaning. We need clever technology that can automatically discover and rectify spelling issues in texts from multiple areas, including Word and PDF files or digital photos. The purpose of this work is to make an Arabic text processing system that employs both automatic spelling mistake detection and repair and statistical analysis to measure the quality of the text in numbers, such as the number of correct and incorrect words and the error rate. The system utilizes a significant amount of new technology. The system initially utilizes optical character recognition (OCR) to extract text from pictures and data.After that, it fixes any mistakes in the text using the ar corrector library, which has an Arabic dictionary. The whole cost falls down, and the words that were repaired are more correct. We utilize the Levenshtein distance from the original word to figure out how much each suggestion costs. We use dynamic programming to find the best arrangement of words in the whole text.

Abstract This study undertakes an analytical inquiry into the intermediary role assumed by digital marketing within the relational framework connecting sustainable performance to long-term competitive supremacy. The principal objective is to equip contemporary enterprises with the capacity to actualize a sustainability-oriented operational paradigm—one distinguished by continuity and strategic robustness, thereby culminating in a non-replicable competitive identity. The core research question revolves around evaluating the magnitude of sustainable performance’s influence on sustainable competitive advantage through the mediating mechanism of digital marketing. The significance of the investigation is anchored in its meticulous deconstruction of the interrelations and causative linkages among the examined variables, given their pivotal contribution to organizational resilience via a transition toward ecologically responsible production—an orientation that simultaneously enhances market standing and reinforces competitive longevity. The empirical component relied on a methodologically structured survey instrument distributed to a purposive cohort of 145 employees across the Diwaniya Tires Factory. Hypotheses were crafted in alignment with the research model and empirically scrutinized using rigorous statistical procedures via SPSS v24 and AMOS v24. The findings accentuate the instrumental function of digital marketing as an intervening variable, revealing that its integration significantly amplifies the affirmative association between sustainable performance and sustainable competitive advantage. Enterprises that deliberately leverage digital marketing frameworks demonstrate elevated sustainability outcomes, thereby augmenting their long-range potential to cultivate a defensible and differentiated market stance.

Abstract Purpose this paper examines earnings volatility and its impact on trading volume in Jordanian banks listed on Amman Stock Exchange from 2012 to 2021. Based on an annual panel of 12 banks, the research problem was whether the volatility of announced profits affects the trading activity of banks listed on the Amman Stock Exchange. The rolling standard deviation of return on assets is used to proxy earnings volatility and a composite index capturing market trading intensity as proxy for trading activity. Results reveal a positive and statistically significant association between earnings volatility and trading activity, which suggests that earnings instability affect the way investors interact with emerging markets. The study adds to the literature by highlighting the information and behavior function of earnings volatility and using trading-based metrics to rationalize market reactions in banking.

Abstract decision makers can intervene by controlling many monetary variables to achieve monetary stability, but failure in monetary stability causes monetary shocks, which leaves their effects on the level of economic stability.Through their effects on GDP and prices, monetary shocks include several types including cash supply shocks, cash demand shocks, and exchange rate shocks. This is reflected in the impact of cash shocks on the markets, with some participants adjusting their cash balances through the commodity and services markets, while others adjusting their balances through stocks and bonds in the stock markets. The impact of these shocks on output and prices varies, but these variables are unevenly affected by monetary shocks depending on how long the cash shocks occur. This research focused on the most prominent problems facing the Iraqi economy, namely the monetary shock and its impact on GDP. The results of the research found that the shock of the money supply, the speed of circulation and the exchange rate cause changes in the level of GDP, as the GDP is positively related to the speed of money circulation and the money supply, and a negative relationship with the parallel exchange rate.
The research concluded that there is a statistically significant long-term relationship between GDP and M1, V, and EX, which shows that monetary variables explain a large part of the change in GDP

Abstract The realignment of an organization’s framework/toolkit in response to both internal and external changes, allows businesses to respond effectively to the shifting needs of both. The four interrelated areas of ideas, models of change, issues, and organizational outcomes work together to form a holistic frame around a single concept. At the beginning of the research, there is a distinction drawn between strategic transformation and operational transformation in order to highlight the importance of maintaining a competitive advantage to counteract potential threats such as: globalization, volatile markets, technological disruptions and things that arise from within. This emphasizes how important strategic transformation is in order to navigate through ambiguity and create sustainable growth over time. The subsequent discussion of strategic transformation models highlights essential concepts/attributes such as; traditional vs. emergent change models and transformational vs. incremental approaches. Each organization needs to have a strategy added based upon their specific needs/situation, rather than having a one-size-fits-all solution. The next section of the study provides insight into several common issues that can arise during implementation. Some examples include; ineffective communication, employee resistance to changes, limited employee involvement and alignment between company values and required behaviours. The study indicates that to effectively address these challenges, organizations need structured change management approaches supported by; effective communication, education and collaboration among employees at all levels. Research findings indicate the benefits associated with successful strategic change are Long Term Viability, Operational Effectiveness, Innovation, A More Flexible Workforce, and Market Positioning. Further, it notes that Strategic Change Is A Continuing Organizational Capability Instead Of A Single Project And Requires To Occur. These findings indicate the potential for companies to achieve measurable performance improvement and to enhance their resiliency in an ever-changing environment by combining strong theoretical concepts with flexible models while effectively managing execution problems.

Abstract The research aims to predict the behavior of ordinary stock prices using the vector basis function model and the hybrid model consisting of (the vector basis function + the fast Fourier transform). The research was based on a purposive sample, which is the Bank of Baghdad from the banking sector, for the period from 1/1/2006 to 12/31/2025, with (235) monthly observations of the bank's closing prices. The data was divided into two parts: 80% for training (188 views) and 20% for testing (47 views). Three main statistical criteria were used for comparison: the mean squared error (MSE), the root mean squared error (RMSE), and the mean absolute error (MAE) The results showed that the hybrid model (RBF+FFT) outperformed the radial basis function (RBF) model alone, achieving the lowest values across all error criteria. The study reached several important conclusions, most notably the superiority of the hybrid model (RBF+FFT) over the RBF model alone. Based on these findings, the study offered several recommendations, the most important being the adoption of the hybrid (RBF+FFT) as a tool to support investment decisions, given its accuracy in predicting price trends compared to traditional .This confirms that incorporating the cyclical components derived from Fourier analysis significantly improves the model's ability to understand and predict actual price behavior with greater accuracy..
Keywords : forecasting

Abstract The accounting profession is undergoing a profound transformation due to recent advancements in Artificial Intelligence (AI) technologies, which are reshaping how data is processed and analyzed within accounting systems. This transformation has directly impacted the quality and accuracy of accounting estimates, such as fair value measurement, allowance for doubtful debts, depreciation estimation, and financial risk assessment. This study aims to analyze the effect of applying AI technologies on improving the accuracy of accounting estimates compared to traditional methods, with a focus on reducing human errors and professional biases and enhancing the objectivity of financial reporting. The study employs statistical analysis using the Autoregressive Distributed Lag (ARDL) model to examine both short-and long-term relationships between variables. The analysis investigates the impact of AI, machine learning, big data, and smart system governance on the accuracy of accounting estimates. The results indicate that the application of AI technologies has a significant positive effect on improving the accuracy and objectivity of accounting estimates, both in the short and long term. Additionally, AI facilitates the efficient analysis of large volumes of historical and financial data, enhancing the quality and reliability of financial reporting. The study provides practical recommendations to promote the adoption of AI in financial institutions and businesses to achieve greater accuracy and transparency in accounting estimates.

Abstract This study aimed to analyze the impact of digital marketing on increasing the level and volume of hotel bookings in Karbala, given the growing use of digital technologies and guests' reliance on online platforms for accommodation and booking decisions. The research problem lies in the limited use of digital marketing tools by some hotels, despite the rapid shift towards online booking. This raises questions about the extent to which the dimensions of digital marketing contribute to boosting hotel bookings. The study employed a descriptive-analytical approach, and data was collected through a questionnaire distributed to a random sample of 437 guests from 18 hotels in Karbala. The dimensions of digital marketing included: the hotel's digital presence, the use of social media in hotel promotion, and the hotel's digital trust and online reputation. The data was analyzed using SPSS version 24, employing statistical methods such as frequencies, percentages, arithmetic means, standard deviations, Cronbach's alpha, and multiple regression analysis. The results showed that the level of application of digital marketing dimensions was relatively high, with the mean score for digital presence reaching 3.79, social media use 3.88, and digital trust and online reputation 3.10. The overall mean for the hotel booking level and volume variable was 3.63. Multiple regression analysis demonstrated a significant effect of digital marketing dimensions on increasing the hotel booking level and volume at a significance level of 0.05. The hotel's digital presence ranked first with a regression coefficient of 0.942, followed by social media use (0.684), and then digital trust and online reputation (0.502). The study underscores the importance of enhancing hotels' digital presence, developing social media marketing strategies, and improving online reputation management, all of which contribute to increased booking rates and improved competitive performance in the tourism market.

Abstract The tourism sector is a vital contributor to economics and social development, particularly in religiously significant cities that attract large number of visitor annually. Karbala is one of the most prominentes of these cities, possessing religious, historical, and touristices assets that make it a major center for tourism in Iraq. Despite the increasing number of visitors and the growing importance of tourism, local studies addressing the actuales role of tourism companies in achieving sustainable tourism development remain limited. Furthermore, there is a lack of a clear vision regarding the nature of these companie contribution to developing the tourism sector and the challenges they faces. This gap represents the research gap that this study seeks to address.
Based on this gap, the researches focuses on the following main question: To what extent do tourism companies contribute to the development of the tourism sector in Karbala, and what are the most prominent challenges they faces in achieving sustainable tourism development?
To answer this question, the research examines the conceptual framework of tourism companies and tourism development, reviewing the type of tourism companies, their characteristics, and their operational mechanisms, as well as the elements of tourism development, its objectives, and the means used to achieve them. The study also focused on the role of tourism companies in Karbala, include organizing religious trips, provide transportation, accommodation, and tour guide service, and promoting the city using modern marketing methods. It also examine their contribution to stimulating the local economy and creating job opportunities.

Abstract Tourism promotion has become one of the most influential strategic marketing tools for enhancing the attractiveness and competitiveness of tourist destinations. However, despite the increasing importance of tourism promotion, many destinations still face challenges in developing an effective promotional strategy capable of creating a positive mental image among tourists, which directly affects their destination selection and travel decisions. Accordingly, this study aimed to investigate the relationship between tourism promotion and mental image formation in hotels located in Karbala, Iraq.
The study adopted a descriptive-analytical approach. Data were collected using a structured questionnaire distributed to hotel guests in 20 hotels in Karbala. A total of 203 valid questionnaires were analyzed. Tourism promotion was measured through six dimensions: promotional campaigns, modern promotional methods, tourism advertising, promotional materials, social media information, and destination identity. Mental image formation was measured using eight indicators related to first impressions, destination confidence, service quality perception, tourists' shared experiences, destination preference, and visit intention.
The collected data were analyzed using descriptive statistics (means and standard deviations), Cronbach's Alpha coefficient to assess reliability (α = 0.914), and Pearson's correlation coefficient to test the research hypothesis.