This research aims to examine the impact of ISO 14001 Total Quality Environmental Management on achieving environmental sustainability. It is an analytical study conducted in the Badr Residential Project – Baghdad, focusing on the owners of VIP units and economic units within the Badr Residential Complex. To achieve the research objective, the main research problem was formulated as: How can environmental sustainable development be achieved through the application of ISO 14001 Total Quality Environmental Management requirements? The study employed a comparative analytical approach targeting a purposive sample from senior management levels (owners of VIP and economic units). The total population size was 650 individuals, and the questionnaire was distributed to a sample of 242 according to the "D. Morgan" formula, resulting in 237 valid responses for statistical analysis from the Badr Residential Complex. The questionnaire served as the primary tool for data collection. The SPSS software version 24 was used to analyze the data and test the research hypotheses. The study revealed several results, most notably the significant impact of ISO 14001 Total Quality Environmental Management requirements in achieving environmental sustainability. The study also confirmed that senior management in the residential complex perceives the benefits and advantages of implementing the total quality environmental management system to achieve sustainability in the housing units.

This research aims to examine the role of self-marketing in building leadership personality, through a survey of the opinions of a sample of university leaders at the University of Mosul. The importance of the study lies in its highlighting of self-marketing as one of the modern variables influencing the development of leadership traits within the university environment. The study relied on a descriptive-analytical approach, using a questionnaire designed to measure the research variables. The questionnaire was distributed to a sample of university leaders at the University of Mosul. The results showed a statistically significant positive correlation and influence between self-marketing and building leadership personality, indicating that individuals' possession of self-marketing skills contributes to enhancing their leadership capabilities and supporting their professional presence both within and outside the institution. The results also demonstrated that self-marketing is no longer merely an individual skill, but rather a strategic requirement for leadership empowerment, developing self-confidence and building credibility within the academic community. In light of the findings, the study recommended the adoption of systematic training programs to develop self-marketing skills, integrating this topic into academic leadership preparation programs and encouraging university leaders to utilize digital and media platforms to highlight their achievements and ideas. It also recommended fostering an institutional culture that supports self-marketing as a tool for leadership personality development.

This study seeks to analyze how the joint deployment of concurrent engineering and reverse logistics chains contributes to cost reduction and product-quality improvement. An analytical-descriptive methodology is adopted, combining a review of relevant literature with available quantitative and qualitative data to interpret the phenomenon under investigation. The research explains how applying concurrent-engineering principles curtails waste and shortens development and production cycles, while reverse logistics recovers value from returned or end-of-life products and reinserts it into the production process, thereby supporting both economic and environmental sustainability. The study also highlights the integration of these two approaches as an effective strategy for securing competitive advantage by balancing lower operating costs with higher quality levels that align with customer requirements and global quality standards. The chief finding is that the coordinated use of concurrent engineering and reverse logistics markedly reduces costs and enhances quality.

This study examines the impact of integrated reporting (IR) on investors' decision-making in emerging financial markets. Integrated reporting has garnered attention as a paradigm that amalgamates financial and non-financial information into a singular comprehensive report, with the objective of elucidating an organization’s value creation.  The study examines whether the implementation of Integrated Reporting (IR) improves transparency, diminishes information asymmetry, and fosters investor trust in environments where financial markets are still evolving. Previous research indicates that investors are placing greater importance on non-financial information, including governance, sustainability, and social responsibility, as these elements affect long-term performance and risk evaluation [1].  This study elucidates the impact of integrated reports on investors' perceptions of corporate reliability, accountability, and sustainability through the examination of theoretical frameworks and prior empirical research. The research utilizes a qualitative and comparative literature review methodology, using contemporary academic publications, industry reports, and regulatory frameworks.  Emerging markets are given special attention since their institutional structures and regulatory procedures are often behind those of industrialized nations.  The results show that using IR makes investors more confident by improving the quality and comparability of information. However, there are still problems, such as high implementation costs and a lack of standards.  The conversation focuses on how IR may help with better capital allocation and lower uncertainty, especially in markets that are volatile and don't provide much information. The article ends by suggesting that more regulatory support, more education for investors, and standardization across borders will help IR reach its full potential.  Subsequent research may concentrate on actual data from particular markets, examining the direct relationship between IR adoption and quantifiable investor behavior.

Fraud in financial statements is a serious misconduct that undermines investor confidence in the capital market and is one of the most debated topics in the financial field. Numerous studies have examined the impact of fraud on the capital market from various aspects, but it is still unclear whether frauds committed by companies in the past affect the risk of future stock price Crash. Therefore, the aim of this study is to examine the impact of accounting fraud on the risk of stock price Crash. The statistical population of this study includes all banks listed on the Tehran and Iraq stock exchanges. To determine the sample, a systematic removal method was used, selecting 17 banks from Iran during the period 2014 to 2022 and 14 banks from Iraq during the period 2013 to 2022. A multivariate regression model based on panel data was used to test the research hypotheses. The results indicated that accounting fraud has a positive impact on the risk of stock price Crash in Iran. Furthermore, the findings revealed that accounting fraud in Iraq does not have a significant impact on the risk of stock price Crash.

This descriptive survey examined the moderating effect of wise leadership on workplace bullying in a sample of administrative heads at the University of Mosul. To fill a notable gap in the literature concerning how wise leadership influences follower behavior, we conceptualize wise leadership in terms of four dimensions: Intellectual Shrewdness, Spurring Action, Moral Conduct and Virtuous Humility. Predictive links between these leadership attributes and workplace bullying were examined using structural equation modelling. The paradoxical conclusion to the study (that now calls into question the premise of the study) is... The three factors, Moral Conduct, Intellectual Shrewdness and Virtuous Humility, showed significant positive relations with reported bullying, especially Moral Conduct, which had the strongest predictive power. Spurring Action has not reported to be related to any of these factors. Together, these leadership qualities account for 44% of the variance in bullying. The findings indicate that the relationship between wise leadership and bullying behavior is surprisingly more complicated than initially assumed and that these virtues do not lead to less bullying; thus, future research should address this paradoxical finding.

This research is interested in analyzing the interrelation of accounting conceptual diversity and valuation approaches and their implication on accounting earnings quality. It is interested in providing an explanation of how the selection and consistency of valuation approaches, more particularly fair value and historical cost, impact the reliability, relevance and sustainability of financial reporting outcomes. To pursue this aim, the researcher followed a descriptive-analytical method, complemented by a field study with a structured questionnaire administered to a representative sample of accountants, auditors and financial managers. Statistical procedures such as means, standard deviations, relative weights and t-tests were employed to test the significance of answers along the study’s primary axes. The findings revealed two key conclusions: (1) Accounting concept choices and chosen valuation of assets are significantly and statistically strongly related to each other and they directly affect reported earnings sustainability and credibility. (2) Fair value measurement enhances relevance for decision-makers but increases earnings volatility, while historical cost ensures stability and faithful representation across reporting period. Based on these results, the study provides two essential recommendations: (1) Institutions must establish a clear policy framework relating their objectives to the most appropriate valuation method and to ensure consistency and transparency of financial reporting. (2) Increased efforts are required to hone qualitative disclosures of valuation methods, assumptions and sensitivities, along with reinforcing the audit committee's supervision to limit earnings manipulation practices.

Background: Traditional textiles represent significant cultural heritage assets with substantial economic potential in global markets. West Kalimantan's weaving traditions, particularly the songket fabric from Ensaid Panjang village in Sintang Regency, face challenges in accessing international markets despite their cultural value and superior quality. Objective: This study aims to develop comprehensive marketing strategies for Dayak Sintang Songket fabric penetration into international markets through SWOT analysis, identifying internal strengths and weaknesses while exploring external opportunities and threats. Materials and Methods: This research employs a qualitative descriptive approach using SWOT analysis framework. Secondary data were collected from government reports, academic journals, industry publications and policy documents related to traditional textile marketing and creative economy development. Results: The SWOT analysis reveals significant strengths including unique cultural motifs, traditional handwoven quality and eco-friendly production processes. Key weaknesses include limited promotional activities, restricted international market access and inadequate production capacity. Major opportunities exist in growing global sustainable fashion trends and increasing appreciation for authentic cultural products. Primary threats include intense competition from mass-produced textiles and changing consumer preferences toward modern products. Conclusion: Strategic recommendations include product diversification, enhanced digital marketing and branding, international partnerships and craftsperson capacity building. These strategies can optimize Dayak Sintang Songket's global market potential while preserving cultural authenticity.

This research aims to analyze the impact of resource planning on enhancing the succession strategy, and its reflection on the readiness of human resources in organizations. The research focuses on explaining the role of integrated resource planning in ensuring the continuity of the flow of competencies and managerial leadership, which contributes to raising the degree of institutional resilience and enhancing competitiveness. The descriptive-analytical approach has been relied upon by reviewing the literature and previous relevant studies. Theoretical results indicate that resource planning is a fundamental variable in enabling organizations to build effective succession plans, which leads to improving the readiness of human cadres and developing their capabilities to face future challenges.

The subject of scientific research constitutes one of the fundamental pillars responsible for modernizing development and shifting it from one place to another. Those who follow the reality of developed countries may notice the large gap between these countries and developing countries, which still suffer from a severe shortage of infrastructure, which constitutes the basic foundation for establishing realistic education. Scientific importance is primarily based on the state's role in promoting education and providing all the basic requirements for the advancement of this vital sector. This is one of the highest priority tasks for advancing sustainable development and achieving desirable growth rates, contributing to shifting the economic reality from a low level to an acceptable level. The Iraqi economy is one of the economies rich in human and economic resources with an important strategic dimension. It has a solid scientific base that relies on the best international foundations in the fields of education. However, it has suffered greatly from some internal and external problems that had the largest share in the decline of the governmental levels responsible for providing these important services. This is due to Iraq’s entry into three wars that extended for more than three decades, which contributed to a significant decline in scientific accumulation. After the political change that occurred in Iraq after 2003, the government showed its desire to restructure this sector in a way that is consistent with the actual need to build generations in a new and advanced manner. This interest resulted in some quantitative changes in the basic rules represented by the number of schools of various types, in addition to increasing the number of government universities and institutes at rates of increase of up to 200%, in addition to diversifying scientific capabilities by adding some new centers for scientific research. Despite these measures, they are not commensurate with the actual need for infrastructure, as they are not sufficient to fill the gap, and the volume of education services offered reaches about 40% of the actual volume required. This matter requires an actual study by policy makers. Economic to control the scarcity of supply and meet the increasing demand, to achieve the primary goal of achieving the targeted rates of sustainable development.

The study examined the role that intellectual capital plays in achieving organizational excellence. It seeks to provide a theoretical framework for some writers and researchers who tested the variables of the study, as well as the practical framework for the opinions of (47) Iraqi instructors (a sample of Iraqi universities through a questionnaire). Intellectual capital has been expressed as an independent variable through its three elements (human capital, structural capital, relational capital), while organizational excellency was expressed as dependent variable through its four indicators (leadership excellence, strategic excellence, operations excellence, employees' excellence). The study used the questionnaire as a main tool for measuring the study variables and the use of a set of statistical tools such as the arithmetic mean, standard deviation and the simple correlation coefficient (Pearson) to examine the correlation between the two variables, regression analysis to test the impact of the independent variable on the dependent variable. The most important result was the presence of a significant relationship between the two variables: intellectual capital; the independent variable and organizational excellency; the dependent variable.

This paper described the early emergence of cost accounting and traced the most prominent features, as recognised by studies conducted by prominent writers and critics. This study attempted to arrive at the dates that have gained the majority's agreement in charting the main paths of the development of cost accounting. This is achieved by surveying studies in the accounting literature, that have particularly provided evidence of the origins of cost accounting. The description process will be distributed into three key periods. The first period, bridging the fourteenth to the sixteenth centuries, emphasises principal progresses. The unearthing of records from protuberant medieval corporations that echoed early marks of cost accounting. The rise of industrialised ancestors and increasing trade in Germany, England and Italy are other features of the first period, which have led the disposition towards cost information. The second period, starting from the 17^th till the 18^th century, witnessed the rapid emergence of tracking engineering industries and the unprecedented demand for, consumption, production costs, raw materials. During this period, the snowballing competition has led landlords and equally trade holders to pursue precise unit costs to reserve their market share and start setting competitive prices. The third period, from the 19^th to the middle of the 20^th century, witnessed the growth of industrial accounting informed by the prevalent execution of machinery during production. While this era has pondered cost estimation as a focal point for scientific management, the expansion of cost analysis accounts used for measuring cost of goods sold along with determining ending inventory. The predicament of cost allocation also became evident.

The research aims to demonstrate the nature of the relationship between strategic vigilance. This is achieved by demonstrating the nature of the correlation between the two variables, as well as determining the impact of the strategic vigilance on the QWL, as well as determining the impact of its sub dimensions. The importance of the research is evident from its position in the organizational field. The research community is represented by employees working at the Iraqi Insurance Company, with the number of sample members reaching (80) respondents across various units. The questionnaire is the main tool for collecting data. Statistical analysis was conducted using a set of statistical methods, using the (SPSS). The results showed the impact of strategic agility on the quality of work life at the aggregate level, and dimensions level. 

The purpose of this research is to explore the impact of using smart financial forecasting models on improving credit granting decisions in a sample of Iraqi commercial banks, namely (National Bank, Commercial Bank of Iraq, Mansour Bank, Bank of Baghdad, and Middle East Bank). This objective was aimed at addressing the problem the research seeks to address, which was formulated in the main question: "What is the impact of using smart financial forecasting models on improving credit granting decisions in Iraqi commercial banks?" Based on this, the research relied on two models to measure the level of research variables: (Kida model and Z-score model). To analyze the results, the Excel v2019 office package was used, producing the best and most accurate results. Accordingly, the research presented several findings, most notably that the banks concerned focus on using smart financial forecasting models to ensure achieving the desired level of accuracy in credit granting decisions with the aim of reducing risks in the targeted business market. To achieve these results, the research recommends the importance of the concerned banks adopting and adopting investment models that contribute to the development and training of their employees. This is to ensure positive awareness of data analysis by ensuring the development of Updating their capabilities and adopted mechanisms for accurate smart financial forecasting requires the adoption of accurate databases to feed these models and enhance these banks' ability to make informed credit decisions aimed at reducing risk and improving their financial performance.