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.

The field study aims to identify and understand the issues and challenges faced by women in the labor market in the Babylon governorate and analyze the social factors that affect women's participation in work and their professional progress. These factors may include cultural and social constraints, challenges women face in balancing professional and personal life, discrimination in career opportunities and promotions, and other related matters.

The sample size is relatively small relative to the total community size. This small size may affect the study's ability to represent the opinions and orientations of all women working in the Babil governorate. However, the study can provide some preliminary signals and analysis on the issue of women's labor in the province and the opinions of working women in this regard.

 The field study, with its rigorous data collection and statistical analysis, has concluded that there are statistically significant differences at the level of significance α ≤ 0.05 in the problem of women's work and its social dimensions. These differences, based on variables such as age, place of residence, marital status, point of work, and type of work, are of significant importance. They highlight the diverse challenges and experiences of women in the labor market, underscoring the need for targeted interventions and policies.

Government spending can play an important role in reducing poverty by creating jobs through financing investment projects that lead to the creation of new jobs by financing investment projects such as infrastructure projects, industrial and agricultural projects supporting small and medium enterprises by providing loans and financial grants providing training and vocational rehabilitation programs to help the poor acquire the necessary skills to get a job improving basic services such as education and health And social protection, leading to an improvement in the standard of living of the poor promote economic development by financing infrastructure projects that lead to an improvement in the investment environment and the growth of the economy through: Financing infrastructure projects such as the construction of roads, bridges, electricity and water networks supporting productive sectors such as agriculture and industry improving the investment environment through the enactment of laws and legislations that encourage investment increasing access to education through the construction of schools and the provision of books and school supplies improving the quality of education through teacher training and curriculum development raising the skills level through the provision of vocational education programs improving health services through the construction of hospitals and providing medicines and treatment reducing disease rates through health awareness programs improving public health through the provision of water and sanitation services providing financial support to families Government spending in Iraq faces many challenges, the most important of which are: corruption, which leads to the waste of public funds without achieving the desired benefit dependence on oil, which makes government spending vulnerable to fluctuations in oil prices weak management, which leads to inefficient government spending poverty is one of the most important challenges facing Iraq, as statistics indicate that the poverty rate in Iraq has exceeded 20% in 2020. Government spending is one of the most important tools that can be used to reduce poverty government spending refers to the use of public funds by the government to finance various services, programs and projects. These services, programs and projects include the following: education such as building schools, providing books and school supplies health such as building hospitals, providing medicines and treatment social protection such as providing financial assistance to poor families infrastructure such as building roads, bridges, electricity and water networks (Abdul Razzaq, 60)

This research aims to explore the nature of the impact of organizational justice on the integrity of administrative leadership, for a sample of employees at the College of Management and Economics at the University of Al-Qadisiyah, through distributing a questionnaire totaling 60, of which 50 were valid for analysis and 10 were invalid, with a response rate of 83%. Organizational justice was expressed as an independent variable through three dimensions: distributive justice, procedural justice, and interactional justice, based on the scale developed by Niehoff & Moorman (1993), while the integrity of leadership was expressed as a dependent variable through five dimensions: courage, humility, fairness, rationality, and humanity, based on the scale by Wang & Hackett (2015). Several measurement tools were used in the practical aspect, relying on SPSS statistical analysis software to calculate means, standard deviations, linear regression analysis, and correlation, in addition to using the T-test. The research concluded with a number of findings, the most important of which indicated that the level of organizational justice enjoyed by the officials in the researched organization was at moderate levels according to the opinions of the research sample. The research also provided a set of recommendations, the most important of which emphasized the necessity of enhancing all dimensions of organizational justice, including distributive, procedural, and interactional, in organizations due to their significant role in creating sound administrative leadership that fosters a positive and constructive work environment, ensuring the existence of an integrated organizational unit.

Purpose: The current study aims to shed light on the influential role of audit quality in reducing opportunistic management methods in management.

Design/Methodology/Approach: To achieve the objectives of the current study and test the hypotheses from an experimental perspective by reviewing previous studies and relying on them to provide a model that shows the importance of audit quality in reducing earnings management.

Results:

Originality/value: Given that there is a great need to prepare financial statements that are characterized by quality and reliability, this matter requires the availability of an external audit characterized by quality to ensure proper financial reporting for the economic units listed on the Iraq Stock Exchange through the external auditor limiting the means of managing profits that Followed by management.

The research aims to study the impact of sustainability accounting standards on the quality of accounting information, and then explore ways to apply these standards within the local environment in a way that contributes to enhancing the quality of accounting information for business units in the Iraqi environment, based on the financial reports available for a sample of Iraqi banks and Iraqi insurance companies listed in the Iraqi market. For the securities of (13) banks and (4) insurance companies for the period from 2016-2020, the research variables were measured quantitatively, as sustainability accounting standards were measured by analyzing the content of the financial statements and knowing the extent to which the sample disclosed sustainability indicators in accordance with sustainability accounting standards. Then, the quality of accounting information was measured by using the qualitative characteristics of accounting information approach, and by using the statistical package program SPSS, the suitability of the data for statistical analysis was confirmed through normal distribution tests and that it was free from linear interference.

In the contemporary business environment, organizations continuously seek strategies to enhance efficiency and reduce operational costs. This study explores the synergistic impact of Total Quality Management (TQM) and Target Costing (TC) in achieving cost reduction. Total Quality Management emphasizes a customer-focused approach, continuous improvement, and employee involvement, fostering a culture of quality throughout the organization. Target Costing, on the other hand, is a proactive cost management technique that sets cost targets based on market conditions and customer expectations, ensuring that products are profitable even before they reach the market. By integrating TQM and TC, organizations can achieve significant cost savings while maintaining high-quality standards.

This research investigates the theoretical underpinnings and practical applications of both methodologies, examining their individual and combined effects on cost reduction. Through a comprehensive literature review and case study analysis, the study demonstrates how the alignment of TQM's quality-driven philosophy with TC's cost control mechanisms can lead to improved product design, efficient resource utilization, and enhanced customer satisfaction. The findings suggest that the implementation of TQM and TC not only drives down costs but also contributes to competitive advantage and long-term sustainability. The study concludes with recommendations for businesses seeking to leverage these strategies for optimal performance and cost efficiency.

Energy is the backbone of modern life and the lifeline of many sectors. In contrast, it is the main cause of the phenomenon of climate change. The magnitude of this problem, as it is 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. Sustainable, which can be measured through a set of indicators, including the environmental footprint, which was used initially, and then the carbon footprint, which relates to carbon emissions only. This is what we will try to highlight through this research paper, by trying to understand the concept of the carbon footprint and its impact on sustainable accounting.

The problem of the study was represented in the main question: “What are the requirements for information technology to achieve strategic agility?” The current study aimed to identify the basic foundations of information technology and determine the actual reality of strategic agility and the technological requirements necessary to achieve it, with the possibility of arriving at a number of recommendations and proposals that would activate strategic agility. During information technology, to achieve the objectives of the study, the descriptive approach was used. The study found that there were aspects of strategic agility in moderate proportions.

Total Quality Management (TQM) is an integrative philosophy aimed at continuously improving the quality of products, services, and processes within an organization. TQM emphasizes customer satisfaction, process optimization, and a commitment to excellence at all levels of the organization. Administrative Information Systems (AIS) play a crucial role in supporting TQM initiatives by providing accurate, timely, and relevant information necessary for decision-making and performance assessment.

This abstract explores the relationship between TQM and AIS, highlighting how AIS can enhance TQM implementation. The integration of AIS within TQM frameworks facilitates the efficient collection, processing, and dissemination of data, enabling organizations to monitor quality metrics effectively, identify areas for improvement, and implement corrective actions promptly.

The synergy between TQM and AIS leads to improved organizational performance, enhanced customer satisfaction, and a culture of continuous improvement. By leveraging AIS, organizations can achieve better alignment of their strategic goals with quality objectives, foster a data-driven decision-making environment, and sustain long-term competitive advantage.

This study underscores the importance of AIS in TQM practices, emphasizing that the successful implementation of TQM relies significantly on the robust support of comprehensive administrative information systems.

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.