https://scholarsdigest.org/index.php/bmes/issue/feed International Journal of Studies in Business Management, Economics and Strategies 2024-10-31T14:50:04+00:00 Open Journal Systems <p><strong>International Journal of Studies in Business Management, Economics and </strong><strong>Strategies</strong> is an open access, peer reviewed international research journal. The journal provides opportunity to the researchers to publish original research. The journal is dedicated to research or other academic topics, patient reports, interesting new scientific articles, suggestions, and new concepts that will be beneficial to management professionals, economics experts and business policy makers and any other readers interested in this field. All articles are double-blindly peer-reviewed by experts in the corresponding field.</p> <p><strong>Publication Frequency:</strong> Monthly (12 Issues per Year)</p> <p><strong>ISSN (E):</strong> 2949-883X</p> <p><strong>ISSN (Print):</strong> 2949-8961</p> <p><strong>JIF:</strong> 7.925</p> <div class="Categorie"><strong>SJIF 2024:</strong> 6.786</div> <p><strong>International Journal of Studies in Business Management, Economics and Strategies </strong>is Published by <strong>Dr. Boris Van Dijk</strong> at Keizersgracht 520, 1017 EK Amsterdam, Netherlands</p> https://scholarsdigest.org/index.php/bmes/article/view/861 SPECIFIC FEATURES OF EFFECTIVE PERFORMANCE OF FUNCTIONS IN A PROJECT TEAM 2024-10-04T17:23:06+00:00 Khalilov Samandar Abdurashidovich khalilova@gmail.com <p>The article covers the definitions of a project and the importance of a project team. The key factors of a project team's success are discussed. These include clarity of goals and strategy, effective communication, clarity of roles and responsibilities, education and training, external cooperation, adaptability to changes, as well as development and analysis. The article substantiates the necessity of properly organizing these factors for effective work in a project team. It is emphasized that setting project goals, communication systems, team members' responsibilities, training programs, external partnerships, the team's adaptability to changes, as well as properly organizing development and analysis activities are crucial. Thus, the article reveals these key factors that ensure effective work in a project team and suggests ways to successfully implement projects by adhering to these factors.</p> 2024-10-04T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/862 INFORMATION TECHNOLOGY'S ROLE IN ENHANCING FINANCIAL REPORT TRANSPARENCY 2024-10-05T16:17:34+00:00 Hanaa Mathboob hmathbob@uowasit.edu.iq Lec. Nejoom Taher nejoomtaher@gmail.com Zainab Mohammed zamohammed@uowasit.edu.iq <p>Hardware, equipment, software, and database are among the significant factors influencing accounting and AIS – related activities in the economic units in general because the information that these tools supply is suitable and quick; thereby contributing to the efficient and timely accomplishment of operations in these units. Besides, the diffusion of IT and its constant evolution day by day has resulted in a continuous and fast pace of changing the technology of collecting, entering, processing, and preparing high-quality financial reports (outputs) which in turn have contributed towards achieving the objective of transparency in the financial reports. Much attention should be paid to the contribution of information technology for enhancing the recognizability of the financial reports. Specifically, to meet the objectives and the hypothesis of the research, 50 questionnaires were recovered from the participants who seemed interested in financial report and information technology. The following conclusions have been made in this study; arguably the most vital conclusion is that information technology being dynamic in its application helps in providing financial report transparent. Other fields of accounting have also undergone integration with information technology in some ways and for instance one of them is the reporting of financial information. The following conclusions were made: It is necessary to conduct training courses for accountants and other employees of accounting and finance departments in economic units with reference to modern educational achievements of the field of information technology, including references to accounting work; Interest in the creation of appropriate conditions for the development of the field of information technology.</p> 2024-10-05T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/863 MARKETING STRATEGIES FOR BANKING SERVICE AND THEIR IMPACT ON ATTRACTING INVESTORS AND ACHIEVING FINANCIAL GROWTH 2024-10-05T16:24:28+00:00 Ali faron abd ali.faron@qu.edu.iq Ilham Ghanim Hasan ali.faron@qu.edu.iq <p>The bank is an economic enterprise that needs to attract more customers for growth and development, so it is necessary to put the marketing strategy of banking services on the agenda. This research was conducted in a quantitative-inductive way and its purpose was to study the effect of marketing strategy of banking services on attracting investors and financial growth. A researcher-made questionnaire with acceptable validity and reliability was used and each variable was measured with five items. The statistical population was the customers of Pasargad Bank, after sending SMS, finally 150 people agreed to fully cooperate with the researcher. All three hypotheses of the research were proven with 99% certainty and it can be said that in the case of a successful marketing strategy of banking services, direct and indirect investments in the bank have increased and as a result the bank's financial resources have increased, which ultimately leads to financial growth.</p> 2024-10-05T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/864 BALANCED SCORECARD AND ITS ROLE IN EVALUATING STRATEGIC PERFORMANCE IN LIGHT OF THE APPLICATION OF PROGRAM AND PERFORMANCE BUDGETING (APPLIED STUDY) 2024-10-05T16:28:03+00:00 Faris Abdulzahra Abdulhussin Alkhalidy faris.abdalzahra@iku.edu.iq <p>Even the non-national nationalism exists or is capable of showing a complete picture of the distinguished performance well, which leads to the emergence of the new public, and the most important of which is the loss of the balanced scorecard and its balanced face and distinguished for different goals from the last for planning even in the performance budget directed and the barley control method for several dimensions in the balanced scorecard, in other words, it represents a theoretical reference for a future strategy. For this reason, this study has proven the possibility of applying the balanced scorecard system in many Sudanese economic figures and the latest and most appropriate to each other and known for their efficiency and effectiveness under the system of applying the impact balance as well as other control electronics. One of the most important results that I connected to is that the balanced scorecard is one of the advanced methods of examining performance in Sudanese as it depends on a number of dimensions and axes and it is possible to create that the indicators that are used and calculate the tools and then evaluate the performance to reach a result and the most important thing that the study reached is to perform the strong performance system with the balanced scorecard.</p> 2024-10-05T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/868 THE CHEMICAL IMPACT ON RIVERS AND ITS ROLE IN INCREASING FINANCIAL COSTS ON IRAQI SOCIETY 2024-10-13T06:07:50+00:00 Yasir Majeed Dahdooh yasir.dahdooh@qu.edu.iq Hayder Hussein Jawad hayder.hossein@qu.edu.iq Ilham Ghanim Hasan ali.faron@qu.edu.iq <p>Water pollution is a global problem that holds even greater importance in countries with limited water resources.** This research was conducted using a quantitative-inductive method with the aim of studying the chemical effects on rivers and their role in increasing financial costs on Iraqi society. Chemical test results of water samples were obtained from two stations located in the north and south of the city of Diwaniya, across two time periods: 2020 and 2024. Referring to the Diwaniya Water Organization, the data was collected and analyzed. Using a paired t-test, it was proven that changes in the chemical substances in the water during this period were significant. Thus, it can be definitively stated that the Diwaniya River water in 2024 was more polluted compared to 2020.A ten-question questionnaire, validated for reliability, was distributed among a sample of the population. Sampling was conducted using Cochran's formula, targeting 384 participants, with 300 fully completed questionnaires returned. The significant difference in results for all ten questions over the two periods revealed a meaningful increase in the costs associated with water purification devices and the treatment of diseases caused by water pollution. It can be definitively concluded that the pollution of the Diwaniya River, as the city's main water source, has caused financial pressure on households.</p> 2024-10-12T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/871 THE ROLE OF GREEN HUMAN RESOURCE MANAGEMENT IN PROMOTING SUSTAINABLE MANUFACTURING PRACTICES: AN ANALYTICAL STUDY IN INDUSTRIAL ORGANIZATIONS IN NAJAF ASHRAF 2024-10-13T16:08:29+00:00 Mundher Abbas Shaalan Mundher97@atu.edu.iq <p>The main purpose of this research is to study the role of green human resource management in achieving sustainable manufacturing practices in industrial organizations in Najaf. The study question is the degree of practicing green human resource management in industrial organizations in Najaf. To determine the extent of the relationship and impact of green human resource on sustainable manufacturing practices in industrial organizations in Najaf The main and sub-hypotheses of the research were tested and the study used a sample of 40 individuals. working in industrial organizations in Najaf. Use the statistical program (SPSS) to analyze the data. The results showed that there is a correlation and impact between green human resource management and the variable of sustainable manufacturing, While the study recommended that the researched organizations should carry out employee competencies development processes based on environmental foundations, the study also recommended that human resource management in the organizations under study should develop indicators for green performance that are friendly to the environment to manage and evaluate performance.</p> 2024-10-12T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/873 THE ROLE OF STRATEGIC COMPETENCE IN ENHANCING THE GROWTH AND SURVIVAL OF THE ORGANIZATION 2024-10-14T09:01:58+00:00 Assistant Lect. Murtaza Khachi Hayyawi murtadha.k@uomisan.edu.iq Assistant Lect. Mohammed Hammadi Gaber Al- Bakhati mohammed.hamadi@uomisan.edu.iq Assistant Lect. Batool Munshid Jasim batool.munshed@uomisan.edu.iq <p>The aim of the research is to delve into the impact and association of the strategic capability variable as an independent variable and the growth and survival of the organization as a dependent variable, as the independent variable includes a set of dimensions (marketing capability, linking capability, technological capability, administrative capability), while the dependent variable includes dimensions It was represented by (Leadership, growth, enhancement, decline) and the clothing company was chosen (ozoon03( (spread in most Iraqi governorates and a sample of the company's leaders and branches was targeted and the sample size was (100) and a set of statistical programs were used represented by the statistical program (JASP) in addition to a set of statistical methods represented by describing the variables and their dimensions and analyzing the relationship of correlation and influence, The research concluded that several Conclusions, the most important of which was (Strategic competence is one of the main factors that enable organizations to achieve competitive superiority, through developing unique and applicable strategies that enable organizations to improve their positions in the market and outperform their competitors). Also a number of Recommendations were The most prominent Organizations should develop a strategic vision. clear future Determine the goals and directions you wish to achieve. This vision must be inspiring, feasible, and compatible with the current and future work environment.</p> 2024-10-13T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/876 STRATEGIES TO ENHANCE (FINANCIAL MANAGEMENT) EFFICIENCY IN THE PUBLIC SECTOR IN IRAQ: LESSONS FROM BEST INTERNATIONAL PRACTICES 2024-10-14T10:45:50+00:00 Russul Esam Nori russulesam.nori@buog.edu.iq <p>This research paper examines the implementation and outcomes of adopting international best practices in financial management in the Iraqi Ministry of Health. The practical application focused on three key strategies: accrual accounting, integrated financial management information systems (IFMIS) and participatory budgeting. The aim of the study was to improve the accuracy of financial reporting, improve transparency and increase stakeholder satisfaction. The hands-on experiment demonstrated significant improvements, including an increase in budget adherence from 65% to 85%, a reduction in financial reporting errors from 15% to 5%, and an increase in stakeholder satisfaction from 40% to 70%. These results suggest that with the right adjustments, these global strategies can be successfully applied to improve public finance management in Iraq, contributing to greater economic stability and public confidence.</p> 2024-10-13T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/877 THE EFFECTIVENESS OF THE CAUSE AND EFFECT STRATEGY IN THE ACADEMIC ACHIEVEMENT OF FIFTH-GRADE SECONDARY SCHOOL FEMALE STUDENTS IN THE SUBJECT OF QURAN AND ISLAMIC EDUCATION 2024-10-14T10:48:32+00:00 Assistant Teacher, Ghufran Hadi Mohammed Nogom12005@yahoo.com <p>The current study aims to explore the effectiveness of the cause and impact strategy in the academic achievement of fifth-grade secondary school female students in the subject of Quran and Islamic Education. The significance of this research lies in the extent to which the cause and effect strategy enhances the teaching of Quran and Islamic Education for fifth-grade secondary students. The study seeks to assess the impact of this strategy on improving students' deep understanding of religious concepts and legal rulings, as well as their ability to apply them in practical life. The research problem requires attention to innovative teaching strategies that contribute to enhancing students' understanding and improving their academic achievement. Among these strategies is the cause and effect strategy, which is based on linking events and texts with their causes and effects, thus simplifying the information and facilitating comprehension. The researcher has reached the following conclusions and recommendations: 1.The cause and effect strategy enhances students' understanding of the content of the Quran and Islamic Education by connecting events with causes and effects, leading to a deeper understanding of religious concepts and texts. 2. Implementing the cause and effect strategy improves students' critical and analytical thinking skills, as it encourages them to analyze relationships between events, causes, and their impact on outcomes, thus promoting a more sophisticated understanding and analysis of religious texts. 3. It is recommended to conduct a similar study at other educational levels in the subject of Quran and Islamic Education. 4. It is essential to utilize educational models in teaching Quran and Islamic Education, particularly the cause and effect strategy, which has proven effective in the current study.</p> 2024-10-13T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/882 EXPLORING THE IMPACT OF SUSTAINABLE HUMAN RESOURCES MANAGEMENT ON THE EFFICIENCY AND EFFECTIVENESS OF CONSTRUCTION PROJECTS: THE CASE OF IRAQ 2024-10-30T07:02:34+00:00 Abbas Abdulameer Khalaf abbas.alamir@iku.edu.iq <p>This study investigates the impact of sustainable human resource management (HRMM) on the performance of building projects in Iraq. Human Resource Management (HRM) is essential for the success of construction projects. This study examines sustainable HRM methods that might enhance the overall performance of organizations engaged in project management. Research indicates that implementing sustainable HRM practices can enhance employee engagement and productivity, elevate the standard of work, foster effective communication and collaboration within teams, so positively impacting the outcomes of construction projects. The study examines three construction firms operating in Iraq. A total of fifteen participants were interviewed in order to collect their perspectives on the Human Resource Management (HRM) practices that have been adopted in their business and the resulting effects on project performance. The qualitative methodology relies on conducting semi-structured interviews with individuals. The snowball sampling technique was employed to enlist participants, ensuring a thorough survey of HRM practices across various construction firms in Iraq. The findings suggest that the examined organizations apply diverse HRM strategies to attract, cultivate, and incentivize their personnel. Tangible instances of achievement encompass training and development programs, initiatives to maintain a healthy work-life balance, and mechanisms that acknowledge and reward exceptional performance. Nevertheless, the participants also acknowledged the presence of challenges, such as the administration of temporary agreements that can impact the stability and drive of employees. Enhancements are recommended, namely in regards to the exchange of information and openness inside organizations. To summarize, this study emphasizes the significance of implementing sustainable human resource management practices in the construction industry in Iraq. Implementing efficient human resource management (HRM) strategies can have a beneficial impact on project performance by fostering employee engagement and enhancing productivity. Nevertheless, it is crucial to tackle the highlighted obstacles and implement measures to continuously enhance HRM processes in order to fully capitalize on these advantages.</p> 2024-10-29T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/884 THE IMPACT OF HUMAN CAPABILITIES DEVELOPMENT ON QUALITY OF THE EMPLOYEE’S LIFE STYLE: A QUALITATIVE STUDY ON A GROUP OF THE ACADEMIC STAFF IN THE COLLEGE OF ADMINISTRATION AND ECONOMICS - UNIVERSITY OF MOSUL 2024-10-30T09:31:19+00:00 Dr. Adel Muhammad Abdullah Al-Taei adel_mohamed@uomosul.edu.iq Dr. Nidal Ali Suleiman nidhal.ali@ntu.edu.iq <p>Purpose: The aim of this research to find the cluster of Human Capabilities Development depend on Quality of the Employee’s Life Style Structure and methods: The research relied on the inductive approach, Hence, it is a transition from particulars to a general rule. The research relied on the College of Administration and Economics, University of Mosul, in testing the variables of the research’s title and its sub-dimensions by distributing 100 questionnaire forms, twenty sex valid questionnaires were received for analysis that was distributed via the Google Forms link. The results: we were used program SPSS Specifically cluster analysis that provides indicators that help test the hypotheses of the current research. practically contribute to determining the priorities of the most influential factors in building the quality of the career of the academic staff, which is built upon to provide the best educational services. Practical implications: The current research uses cluster analysis in the formation of the relationship between the detailed dimensions of human resources capabilities and the quality of career, the formation of the cluster of this relationship and the diagnosis of its conclusions.Originality / Value: This research is considered as one of the research applications related to the quality of lifestyle that meets great interest in current studies in Business Administration and addresses one of its dimensions, which is the quality of career of teaching staff in universities.</p> 2024-10-30T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/885 THE IMPACT OF USING TAX INFORMATION SYSTEMS ON IMPROVING TAX REVENUES / (FIELD STUDY AT THE GENERAL TAX AUTHORITY) 2024-10-30T11:55:59+00:00 M. Alaa Yahya Younis Saeed alaayahea2020@gmail.com <p>This research aims to study tax information systems, which calls for the need for an effective system that meets the needs of the tax administration in terms of data and information and is built on sound and scientific foundations and its role in enhancing tax revenues, and to know the effectiveness of the information systems used by the tax authority to detect taxpayers’ violations of trying to hide their data and the sources of their subject income. For taxation, the first section dealt with the methodology in terms of its importance, problem, hypothesis, and objectives of the research, and the first section also dealt with previous studies, The second section dealt with the theoretical aspect, a theoretical introduction to tax information systems and tax revenues, while the third section dealt with the practical aspect, and the fourth section was the most important conclusions and recommendations, and we mention the most important recommendations are It is necessary to develop a tax reform program that works to develop tax information systems that contribute to developing all aspects of the tax system, which has an important role in the process of counting taxpayers’ incomes and the method of calculating taxes on them.</p> 2024-10-30T00:00:00+00:00 Copyright (c) 2024 https://scholarsdigest.org/index.php/bmes/article/view/891 OPTIMIZING PUBLIC PROCUREMENT IN BUDGET ORGANIZATIONS: INSIGHTS FROM UZBEKISTAN’S LEGAL FRAMEWORK AND INTERNATIONAL BEST PRACTICES 2024-10-31T14:50:04+00:00 Turabov Sarvar Abdumalikovich Malikova@gmail.com <p>This study examines Uzbekistan’s public procurement framework, focusing on budget organizations and the roles of regulatory bodies in ensuring transparency, accountability, and compliance. Key legislative documents, including the Law on Public Procurement and Resolution No. 3953 of the Cabinet of Ministers, provide the foundation for procurement practices that support socio-economic objectives, foster local industries, and improve public service delivery. The study employs a qualitative approach to analyze legislative documents and international standards, comparing Uzbekistan’s practices with those of OECD countries and World Bank recommendations. Findings reveal that while Uzbekistan’s procurement system aligns well with global standards, areas for improvement remain, particularly in digital infrastructure and procedural efficiency. By addressing these challenges, Uzbekistan can enhance the effectiveness of its procurement processes, contributing to sustainable economic growth and improved governance.</p> 2024-10-31T00:00:00+00:00 Copyright (c) 2024