This study investigates the intricate relationship between information technology (IT) integration, user perception, and performance in selected public hospitals in Kenya. With the increasing adoption of IT in healthcare settings, understanding how IT integration influences hospital performance through user perception is crucial for optimizing healthcare delivery. Through a mixed-methods approach, including surveys and interviews, data were collected from healthcare professionals and administrators in public hospitals. Statistical analyses and thematic coding were used to explore the mediating role of user perception in the relationship between IT integration and hospital performance. Preliminary findings suggest that user perception plays a significant mediating role, influencing the extent to which IT integration impacts hospital performance. Positive user perceptions enhance the effectiveness of IT integration, leading to improved performance outcomes such as patient care quality and operational efficiency. Conversely, negative perceptions may hinder the realization of IT benefits. These findings underscore the importance of considering user perceptions when designing and implementing IT systems in healthcare settings.

This study investigates the comparative performance of employees in the banking sector through the lenses of gender and education. Utilizing data collected from the banking industry, we analyze the performance metrics of male and female employees across different educational backgrounds. By employing statistical techniques, including regression analysis and comparative evaluation, we examine the impact of gender and education on employee performance. The findings shed light on potential disparities in performance outcomes and offer insights into the effectiveness of diversity and inclusion initiatives within the banking sector. This research contributes to the existing literature on gender and education in the workplace by providing empirical evidence of their influence on employee performance in a specific industry context.

The current study sought to test the level of contribution of both occupational bullying with its dimensions represented by (physical or material bullying, verbal bullying, physical bullying) and its relationship to occupational frustration with its dimensions represented by (self-frustration, relationship frustration, frustration with merit), as it adopted within its theoretical framework occupational bullying As an independent variable, job frustration came as a dependent variable.

The researcher reached a set of conclusions, the most important of which is that job bullying has a bad impact on the employees of the organization studied as a result of the neglect of its officials regarding the employees and their care and providing them with means of success at work and providing the best services to them despite their commitment to the laws, rules and codes that the organization has established to perform the tasks assigned to it. The most important recommendations were that the organization must strive to encourage the elimination of bullying at work and continue to establish regulations, laws and rules that help overcome this phenomenon among employees and provide the best services in order to reach a high level of task performance.

This study aims to know the impact of the corporate debt structure on its profitability tools. The industrial sector firms operating in the Iraq Stock Exchange were selected as one of the important sectors as a community for the study. A sample of 10 industrial firms was chosen for the period (2014-2018), and the study problem focused That most firms suffer from high cost of capital as a result of the lack of prior planning to develop an optimal financial structure commensurate with its financial capabilities, by which the firm can reach safety through the use of a structure that includes the ratio of debt and equity from which the firm can achieve a higher rate of return From the cost of funding sources and with less risks, and then provide a theoretical and cognitive framework for the variables of the study, and use the descriptive analytical method, as the statistical programs (SPSS-26) and (Excel-21) were used to analyze the effect of independent variables (debt structure) on the dependent variables ( profitability tools) to reach a set of results by testing the hypotheses of the study whether they were accepted or not, Multiple regression was used to test the effect between the variables, and a number of conclusions were reached, the most important of which is that the debt structure has a positive effect if the rate of return for profitability tools(return on investment, return on equity and revenue power) is higher than the cost of debt for investments that were financed with debt. And vice versa, as she referred to a number of recommendations, the most important of which is paying attention to raising the debt ratio in the financial structure for the purpose of benefiting from tax savings and achieving higher returns than the cost of debt to achieve the optimal financial structure.

Knowledge constitutes one of the important pillars in reaching the targets set by individuals, institutions, and countries. Likewise, the study of science in the light of knowledge aims to focus on the total dimension of knowledge in order to control the particles of science, and determine its reality, components, and targets.

Accordingly, in order for the vision not to be distorted, efforts to be lost, and the boundaries between truth and falsehood to disappear under the umbrella of the concepts of cultural alienation, the forefront of which are (objectivity), (scientific), and (neutrality) from the Western perspective, and so that the distortion of the cultural character stops. For the nation, it is necessary to pay attention to the cognitive lesson in studying the sciences, especially economics and other social sciences that shape the movement of man and society and direct the targets to where they want, in order to be in the position where we should be active and involved in building human civilization.

In an era defined by global challenges and the imperative of su This research provides an accurate and comprehensive study and analysis of the role of smart leadership and its necessity in achieving sustainable development in the Babylon Business Incubator. Smart leadership is defined as a leadership approach that focuses on applying intelligence and thinking.

Critical and ethical decision making to guide individuals and organizations toward achieving their goals and meeting complex challenges

The research highlights the problem of using traditional leadership methods in Babylon Governorate, enhances our understanding of the role of smart leadership, and directs us towards future directions to enhance this role in the context of the Babylon Incubator.

The study of intelligent leadership also helps in improving and raising efficiency and effectiveness in Babel’s business organizations.

The abstract of this study provides an overview of a comprehensive study that delves into the dynamic interaction between smart leadership and sustainable development within the distinctive context of the Babylon Business Incubator.

This research begins a journey to unveil the transformative potential of intelligence leadership, harmoniously intertwined with the principles of sustainable development, within the Babylon Business Incubator. By highlighting this interaction, the study aspires to inspire a new generation of startups that not only excel in the modern business landscape, but also become powerful agents of change, championing innovation, ethics and the overall well-being of Babylon and its expanding cities.

The research aims to highlight the importance of emotional intelligence, which is one of the important topics that the majority of business institutions in general and educational institutions in particular may not focus on, perhaps due to the lack of awareness of its positive results affecting organizational sustainability. The research aims to address new elements different from what is familiar to know. The extent of its relationship and its impact on organizational sustainability, through a questionnaire designed for this purpose and distributed to a sample size of (56) employees in the Babylon Electricity Distribution Directorate. (50) samples were retrieved and the results were analyzed through descriptive statistical models and correlation. The research reached the following conclusions: There is a relationship between emotional intelligence and organizational sustainability.

The current study aimed to show the extent of the impact of independent variables on alternative         monetary policy tools in electronic payment cards, as the problem of the study was whether the alternative monetary policy tools of the Central Bank of Iraq contribute to enhancing dealing with electronic payment cards, as the variables were analyzed financially for the period (2017-2023 )annually and then using the statistical program SPSS V 26 to test hypotheses according to the standard multiple linear regression model that was suitable for this study. The study showed a set of conclusions, including a statistically significant impact relationship of alternative monetary policy instruments in electronic payment cards. The study recommended promoting alternative monetary policy tools to achieve significant economic benefits by investing in infrastructure, enhancing awareness, and improving regulatory frameworks.

The research aims to study the environmental impacts resulting from the practice of various economic activities, which have serious repercussions on the environment, which represents the comprehensive container for the elements of natural wealth, and on society and life in general.

The problem of environmental pollution is represented by the transformation of many environmental resources, represented by rivers, water bodies, air, and soil, from being free commodities to being economic commodities whose supply is characterized by relative commodities. This problem is expected to worsen if the volume of economic activity continues to increase. It is clear that economic progress is accompanied by an increase in the costs that must be borne to keep the environment clean, and economists distinguish between private costs and social costs.

It is possible, in principle, to control or limit pollution resulting from economic activity through multiple means and policies, the most important of which is the policy of state intervention, directly or indirectly, through the use of its economic tools such as taxes and subsidies.

The problem of environmental pollution is a global problem that no country can get rid of, and Iraq is one of the countries that has suffered greatly from this problem over the past three decades as a result of the scourges of wars, neglect, poverty, destruction, etc., all of which have had a negative impact on the Iraqi environment, in addition to the fact that Agricultural and industrial economic activities in particular and the methods used in them have also been reflected in the exacerbation of this problem.

  The research aims to identify the intellectual and theoretical basis of the entrepreneurial university in light of sustainable development and to learn about the concept of responsible leadership and its role in achieving the entrepreneurial university. The research problem was represented by a modern research trend, which is the entrepreneurial university, and the desire of universities to contribute to this trend in a way that enhances the culture of sustainable development through leadership . Therefore, the research addresses the contribution of responsible leadership in achieving the entrepreneurial university. In order to test its hypotheses and achieve its goals, the researchers resorted to distributing (60) questionnaires to workers at Al-Mustaqbal University. (57) questionnaires were retrieved, of which (53) were suitable for analysis. The research reached a set of conclusions, the most important of which is The University of the Future is keen to establish partnerships and carry out activities that contribute to achieving university leadership. The research has reached a set of recommendations, including that universities must take their role in achieving sustainable development, and that this role begins with spreading the culture of sustainable development, and to achieve this, they must have responsible leadership.

Internal control tools constitute one of the modern frameworks approved by the Committee of Sponsoring Organizations (COSO). "And the one which takes into account setting the objectives first, then estimating the possibility of those objectives being exposed to threats, then internal control procedures are designed that reduce the risks, and at the same time provide reasonable guarantees for achieving the organization's objectives and introducing all modern developments into the system. The contemporary trend of internal control focuses on the integration between managing the risks to which the organization is exposed and the internal control frameworks (Enterprise Risk Management- Integrated Framework) and its abbreviation (ERM), which provides the organization Management in conditions of uncertainty related to risks and their probabilities to be able to create and preserve value. The continuous developments in internal control systems, on the one hand, and competition between economic units, on the other hand, have led to many challenges through the use of modern technology and the innovation of new methods of development, which required the development of all sub-systems of control, including internal control systems, and then review the internal control structure and the extent of its acceptance of this computer-based technology and the effectiveness of its devices in providing information that supports the system's ability to adopt it.

Based on this, the research topic was divided into five sections. The first section dealt with the research methodology, the second section dealt with the theoretical framework of the internal control system, and the third section dealt with the problems and limits of using electronic computers. The fourth section was devoted to studying the impact of using computers. The electronic section focuses on the components of the internal control system, while the fifth section is dedicated to stating the most important conclusions and recommendations.

  Sustainability Accounting deals with banks as a social unit that affects and is influenced by society, so this society needs to know the social and environmental impacts in addition to the economic effects of companies ' activities transparently so the main objective of the study was to see the role of Sustainability Accounting Standards in evaluating performance and its impact on accounting disclosure, as it contributes to achieving transparency for published annual reports to be more reliable and credible, sustainability accounting also contributes to enhancing investor confidence in making investment decisions and attracting capital, and it was also concluded that banks are working to integrate their regular activities with social and economic goals And environmental protection to contribute to sustainable dev.

This search aims to Identify My variable search Practices Resources Humanity By removing them (recruitment, Training, and development, Prosthetics And incentives evaluation performance ) and performance High Beyond ( improvement continuous, sharing Employees ) are problem search  That their impact Practices Materials And humanity in the performance High And it has It was completed Approval Curriculum Descriptive Analytical. It was done to choose In kind. Its number is (60) individuals from Lab texture Hilla, And he was baptized Choose ( Spss ) to extract Results. It arrives search to that there impact Practices Resources Humanity in the performance High in The laboratory the subject.

There is an increasing need to find professional institutions that sponsor the work of companies in the financial and accounting fields due to the changes and developments taking place in the economic environments. Hence, the International Accounting Standards Board - IASB, which includes many other sub-boards like the Financial Accounting Standards Board - FASB, has issued many scientific publications in financial and accounting fields. Furthermore, the International Accounting Standards Board, through its sub-boards, including the Financial Accounting Standards Board, has formulated several International Financial Reporting Standards ( IFRS ) to improve the quality of financial reporting and the transparency of the information it contains in a globally applicable and accepted manner. This information would reflect the current situation of economic institutions in terms of performance and financial position in response to changes in economic environments, and to meet the needs of  This framework will be applied consistently across transactions, industries, and capital markets to improve the comparability of financial data between economic institutions operating in the same sector globally and within a comprehensive, unified, and stable framework.

This research aims to know the extent of the impact of creative accounting methods on the validity and credibility of financial statements (financial position statement, income statement, cash flow statement), and this is from the point of view of both the preparers of the financial statements and the beneficiaries of their services. To answer the research problem, we have relied on the investigative aspect on a questionnaire. It was directed to two samples (preparers of financial statements and their beneficiaries). 60 searchable questionnaires were distributed and retrieved for each of the two samples. In analyzing the questionnaire and testing the research hypotheses, we relied on the nonparametric mean difference test for the two independent samples (Mann-Whitney) or (U). The study found that, to a large extent, there are no statistically significant differences regarding the effect of creative accounting methods and the validity and credibility of financial statements from the point of view of financial statement preparers and the entities that benefit from their services. They agree that creative accounting has a significant impact on the validity and credibility of financial statements.

This research aims to determine the effectiveness of electronic auditing in improving the quality of financial reports. To achieve the objectives of the study, a cross-sectional survey method was used to collect data from a sample of employees working at Al-Taif Islamic Bank (Babylon Branch), and primary data was collected using structured electronic Likert-scale questionnaires. SPSS statistical software was used to analyze the collected data; The results of the analysis concluded that electronic auditing improves the quality of financial reports in Iraq. The study concluded that banks should adopt the effective and expanded use of electronic auditing because it provides independent, honest and reliable financial audit information. Banks in Iraq must adopt effective and expanded use of electronic auditing to ensure the detection of financial fraud, thus closing routine financial loopholes.

Energy is the backbone of modern life and the lifeline of many sectors. In contrast, it is the leading cause of climate change. The magnitude of this problem, considered one of the global environmental problems that have become a concern for all of humanity, has prompted people to search for ways to reduce these emissions and then protect the environment and achieve accountability. Sustainability can be measured through a set of indicators, including the environmental footprint, which was used initially, and the carbon footprint, which relates to carbon emissions only. This is what we will highlight in this research paper as we try to understand the carbon footprint concept and its impact on sustainable accounting.

This paper examines the JTR (Just-in-Time Replenishment) production system and its profound implications for industrial companies in enhancing profitability. JTR, an evolution of the traditional Just-in-Time (JIT) system, emphasizes not only the timely delivery of components but also the synchronization of production with demand fluctuations. The research delves into the core principles of JTR, its implementation strategies, and its effects on various facets of industrial operations. Through a comprehensive analysis of case studies and empirical data, this paper highlights the pivotal role of JTR in reducing inventory costs, minimizing waste, enhancing production efficiency, and ultimately elevating overall profitability for industrial enterprises. Furthermore, the study explores the challenges associated with adopting JTR and proposes strategies to overcome them, emphasizing the importance of organizational readiness, supplier collaboration, and technological integration. By shedding light on the transformative potential of JTR, this research contributes to a deeper understanding of contemporary production management paradigms and provides valuable insights for businesses aiming to thrive in today's dynamic market environment.