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740	EQUITY FINANCING AND ESG ORIENTATION: AN ANALYTIC HIERARCHY PROCESS PERSPECTIVE Duong Thi Huong Lien, Vietnam	1-10	PDF
741	THE IMPACT OF TIME-DRIVEN ACTIVITY-BASED COSTINGS ON PRODUCT COST RATIONALIZATION AND PRICING ACCURACY: AN EMPIRICAL STUDY OF IRAQI INDUSTRIAL FIRMS Ali Jamal Tuama Alzamili, Iraq	11-25	PDF
742	ECONOMIC AND RENEWABLE ENERGY TRANSITION IN NIGERIA Oloruntuyi, A.O., Nigeria	26-36	PDF
743	RETHINKING THE 31 MARCH INCIDENT: CONSTITUTIONAL LEGITIMACY, POWER STRUGGLES, AND CRISIS MANAGEMENT IN THE LATE OTTOMAN STATE (1860–1914) Dr. Siddik Arslan, Türkiye	37-92	PDF
744	WATER INFORMATION SYSTEM (MAJI IS) USAGE IN TANZANIA: FINANCIAL IMPLICATIONS AND MODERATING ROLE OF ORGANISATIONAL CULTURE Peter Raymond Ngunula, Joseph Magali and Juma Matonya, Tanzania	93-109	PDF
745	MOTIVATIONAL FACTORS AND WORK ATTITUDES INFLUENCE ACADEMIC STAFF PRODUCTIVITY IN PUBLIC UNIVERSITIES IN EDO STATE, NIGERIA Prof. OSAWARU-OGBEGIE Rosemary Iyalekhuosa, Dr. OKOSUN Mercy and Dr. OGIEVA Adesuwa Evelyn, Nigeria	110-121	PDF
746	EFFECT OF STANDARDISATION STRUCTURE ON EMPLOYEE’S PERFORMANCE IN OSUN STATE CIVIL SERVICE Adebowale, Israel Olukayode (PhD), Adeniran, Adeyinka Adepoju and Babatunde, Olayinka Funmi, Nigeria	122-129	PDF
747	THE ROLE OF PUBLIC ADMINISTRATION IN EMERGENCY CRISIS MANAGEMENT: LESSONS LEARNED FROM THE COVID-19 CRISIS: AN ANALYTICAL STUDY OF A SAMPLE OF WORKERS IN THE HOSPITALS OF THE HOLY CITY OF KARBALA Fawzi Allawi Rustum, Iraq	130-142	PDF
748	EVALUATING THE EFFECTIVENESS OF FINANCIAL RISK MANAGEMENT TOOLS IN IRAQI COMPANIES: A CASE STUDY OF THE GENERAL COMPANY FOR ELECTRICAL INDUSTRIES Prof. Dr Haidar Ali Al Dulaimi, Hayder Hasan Flayyih, Bassam Haqi Ismael and Ali Hasan Ali, Iraq	143-157	PDF
749	THE IMPACT OF HOLISTIC MARKETING PRACTICES ON CUSTOMER BRAND AWARENESS: AN EXPLORATORY STUDY OF THE OPINIONS OF A SAMPLE OF CUSTOMERS OF ZAIN TELECOMMUNICATIONS COMPANY IN BABIL GOVERNORATE Noor Saleh Jaber, Ali Najm Abd Ismaeel, Murtadha Khudhair Abbas, Abdulrahman Miri Rahman, Iraq	158-177	PDF
750	MEASURING THE QUALITY OF DIGITAL SERVICE AND ITS IMPACT ON CUSTOMER SATISFACTION Noor Saleh Jaber and Sajjad Fuad Sahib, Iraq	178-191	PDF
751	THE ROLE OF PRICE FAIRNESS AND RELATIONSHIP MARKETING IN INCREASING CUSTOMER RETENTION THROUGH CUSTOMER VALUE: ON NIPRO SYRINGE PRODUCTS IN EAST JAVA Donni Apriyanto, Muhadjir Anwar and Sugeng Purwanto, Indonesia	192-203	PDF
752	HUMAN RESOURCE EMPOWERMENT STRATEGY AND ITS IMPACT ON ACHIEVING COMPETITIVE ADVANTAGE: AN APPLIED STUDY AT ASIA CELL TELECOMMUNICATIONS COMPANY Prof. Dr. Amel Abed Mohammed Ali, Laith Dohan Fadala, Qais Adnan Kadhim and Nashat Amer Opeiss, Iraq	204-221	PDF
753	THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVING HUMAN RESOURCE MANAGEMENT: AN APPLIED STUDY AT FUTURE UNIVERSITY: AN ANALYTICAL STUDY OF A SAMPLE OF EMPLOYEE AL-MUSTAQBAL UNIVERSITY Assistant Professor Laith Ali Muttar Doza and Researcher Mustafa Rahman Jerri, Iraq	222-238	PDF
754	THE ROLE OF ARTIFICIAL INTELLIGENCE IN SUPPORTING STRATEGIC MARKETING DECISION-MAKING: AN APPLIED STUDY OF LOCAL COMPANIES IN IRAQ Dr. Kadhim Ghaffar Kadhim, Hussein Muslim Hadi, Kamal al-Din Jamil Joda and Kazim Hussein Hamza, Iraq	239-251	PDF
755	THE IMPACT OF STRATEGIC RISK MANAGEMENT ON BUSINESS CONTINUITY: AN ANALYTICAL STUDY OF A SAMPLE OF WORKERS IN THE AN APPLIED STUDY IN THE BABIL MUNICIPALITY DIRECTORATE – IRAQ Assistant prof. Dr. Asam M. Aljebory, Raisan Faris Fouad and Sajjad Ihsan Hamzah, Iraq	252-259	PDF
756	THE IMPACT OF DIGITAL TRANSFORMATION ON ORGANIZATIONAL PERFORMANCE: AN ANALYTICAL STUDY IN SEVERAL PUBLIC AND PRIVATE HOSPITALS IN HILLA CITY, THE CAPITAL OF BABYLON GOVERNORATE Prof. Hussein Mohammed Jawad, Dumuealeqillih Hayder Abdulhussen, Ibrahim Abood Ibrahim and Fatima Fadel Mohammed, Iraq	260-279	PDF
757	SPIRITUAL LEADERSHIP AND ITS IMPACT ON ESTABLISHING MORAL VALUES IN SOCIETY: AN APPLIED STUDY AT FUTURE UNIVERSITY Prof. Dr. Mujibil Raffeq Hassoon Merjan, Khaldoun Ali Ibrahim and Baqir Abdulkafi Hamid, Iraq	280-291	PDF
758	THE ROLE OF AGILE LEADERSHIP IN ACHIEVING SUSTAINABLE DEVELOPMENT: A SURVEY STUDY AT AL-MUSTAQBAL UNIVERSITY Prof. Dr. Nayef Ali Asi, Ali Shakir Nouri, Mohammed Mohammed Farhan and Hussein Ali Dhahir, Iraq	292-303	PDF
759	QUALITY MANAGEMENT AND CONTINUOUS IMPROVEMENT: STRATEGIES FOR ENSURING PRODUCT OR SERVICE QUALITY AND PROCESS IMPROVEMENT: (AN APPLIED STUDY OF EMPLOYEE OPINIONS AT AL-MUSTAQBAL UNIVERSITY) Muayad Hassan Ali, Muslim Ahmed Abdul Hamza Hussein, Ahmed Zamel Abdul Hussein and Ali Muwaffaq Abbas, Iraq	304-322	PDF
760	THE IMPACT OF ARTIFICIAL INTELLIGENCE APPLICATIONS ON ENHANCING BANKING SERVICE QUALITY (RAFIDAIN BANK - BABYLON BRANCH) Duha Khalid Khalif, Hassanein Fallah Ma'ri, Mohammed Ghaleb Ali and Hassan Mohammed Ghanem, Iraq	323-335	PDF
761	THE REGULATORY ROLE AND ETHICAL RESPONSIBILITY OF BARCODE IN PRODUCTIVITY AND MARKETING REQUIREMENTS: APPLIED STUDIES IN SEVERAL BUSINESS ORGANIZATIONS IN THE MIDDLE EUPHRATES REGION Prof Dr. Muiead A.k.Alfadel, Hussain Ali Hussain, Mohammed Fayez Hussain and Jassim Saleh Hassan, Iraq	336-353	PDF
762	IMPACT OF TRAINING AND DEVELOPMENT ON IMPROVING EMPLOYEE PERFORMANCE IN PUBLIC ORGANIZATIONS Assistant Prof: Ibrahim Rasul Hani, Mahdi Abbas Abdul Mahdi, Ali Hamed Hassan and Maytham Khidr Mohammed, Iraq	354-367	PDF
763	THE RELATIONSHIP BETWEEN STRATEGIC LEADERSHIP AND SUSTAINABLE DEVELOPMENT Prof. Dr. Amel Abed Mohammed Ali, Ahmed Mohammed Haneef, Bilal Qutaiba Jawad Aqeel Ashour Mahdi, Iraq	368-379	PDF
764	THE IMPACT OF LOGISTICS MANAGEMENT ON IMPROVING CUSTOMER SERVICES APPLIED RESEARCH AT BABYLON TRAINING HEALTH CENTER Prof. Dr. Mujibil Raffeq Hassoon Merjan, Mohammed Mahmood Hassooni, Ali Kadhim Abbas and Wesam Saleh Hadi, Iraq	380-394	PDF
765	PUBLIC ADMINISTRATION AND ITS IMPACT ON THE ORGANIZATION Dr. Fawzi Allawi Rustum, Ahmed Haider Shaker Mohammed, Salam Hamid Jiyad and Mohammed Fadhil Hassan Aboud, Iraq	395-406	PDF
766	THE IMPACT OF REVERSE LOGISTICS ON ENVIRONMENTAL PROTECTION (AN APPLIED STUDY AT THE GENERAL COMPANY FOR BATTERY MANUFACTURING IN BAGHDAD) Prof. Dr. Mujibil Raffeq Hassoon Merjan, Muhaymin Ahmad Taklif, Hussein Saleh Mohammed and Yasser Adel Abdel Amir, Iraq	407-419	PDF
767	THE IMPACT OF INFORMATION TECHNOLOGY AND INTELLECTUAL CAPITAL ON ACHIEVING DISTINGUISHED PERFORMANCE: AN EXPLORATORY STUDY IN A SAMPLE OF COLLEGES OF AL-MUSTAQBAL UNIVERSITY Assistant Prof. Dr. Asam M. AlJebory, Mohammed Ali Abdul Jabbar Ali, Mohammed Fadhel Jabr Dakhil and Adam Abbas Abdul Kadhim, Iraq	420-429	PDF
768	THE ROLE OF GREEN GOVERNANCE IN ENHANCING ORGANIZATIONAL SUSTAINABILITY Naglaa Abduljalil Alawi, Zahraa Talib Gharkan, Mohammed Ali Khaleel and Mohammed Hussein Hayder abbas, Iraq	430-446	PDF
769	FROM THE WORK ENVIRONMENT: A STUDY ON INNOVATION AND ORGANIZATIONAL FLEXIBILITY IN EMPOWERING GENERATION Z Asst. Prof. Dr. Amjed Hameed Majeed, Ayat Shaalan Dohan and Ameer Hassoon Abd Ali, Iraq	447-466	PDF
770	THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON BUILDING A POSITIVE BRAND IMAGE: (AN EXPLORATORY STUDY OF A SAMPLE OF CUSTOMERS OF PRIVATE AND GOVERNMENT BANKS IN BABYLON) Noor Saleh Jaber, Ali Maytham Ibrahim, Karrar Raad Abd Alzahra and Hussain Wissam Hamad, Iraq	467-479	PDF
771	PROBLEMS OF PRODUCTION AND MARKETING IN ORGANIZATIONS UNDER DUMPING POLICIES: (AN APPLIED STUDY IN THE MEN'S CLOTHING FACTORY IN NAJAF AL-ASHRAF) Assist. Prof. Dr. Ibrahim Rasool Hani, Jaafar Amer Abees, Hussam Habib Kadhim and Haider Sattar Abdullah, Iraq	480-494	PDF
772	THE IMPACT OF DIGITAL SHOPPING ON INCREASING SALES FOR SMALL BUSINESSES Assist. Prof. Dr. Ibrahim Rasool Hani and Noor Malik Hashim Al-Fatlawi, Iraq	495-503	PDF