Search Results (20)

Background: The suicide rate among Iraqis is rising, with many analysts attributing it to political instability, exposure to trauma, economic hopelessness, social stigma surrounding mental health as well as cultural and societal pressures. However, the prevalence of suicidal ideation and associated risk factors in Iraqi youth is unknown, requiring urgent attention and effective public health initiatives. Thus, the aim of this study was to explore rates of suicidal ideation and associated risk factors among female secondary school students in Baghdad, Iraq. Method: A cross-sectional study was conducted, utilising quantitative survey data collected in four girls’ secondary schools across Baghdad, Iraq, between August and December 2023. The survey consisted of questions relating to their demographic characteristics (age, gender, school) and a series of measures pertaining to participants’ levels of suicidal ideation, as well as factors commonly identified in the literature as predictors of suicide. Results: Four-hundred and two female participants took part. Participants were aged between 13 and 17 years (M = 15.50; SD = 1.22). In total 11.3% of the students scored in the at-risk range for suicidal behaviour and only 20.1% (n = 91) said they had not had some thoughts of suicide in the previous two weeks. Previous diagnoses of anxiety, high levels of depression and hopelessness, and poor quality of life were significant risk factors for suicidal ideation. On average, students reported moderate levels of depression and high levels of hopelessness. Conclusions: Female Iraqi secondary school students experience high levels of suicidality, alongside several other known risk factors for suicide ideation. However, a limitation of this study is that cross-sectional designs limit causal interpretation. Findings emphasise the importance of developing targeted school-based interventions to support students’ mental health. Increasing research and attention in this area is vital to not only improving the mental health of students in Iraq but also reducing the stigma around mental health and suicide. Future policies should include specific mental health support for those young people affected by conflict, displacement and family loss, integrating trauma-informed care into both mental health and educational services. Full article

Taxes represent a significant expense for many companies, prompting a strong incentive to minimize tax liabilities through strategies known as tax avoidance. This research explores the impact of tax avoidance and tax risk disclosure on the cost of debt among companies listed on the Iraqi Stock Exchange. This study analyzes data from 33 firms from 2016 to 2021, employing multivariate linear regression and the generalized least squares (GLS) model to test the hypotheses. The findings indicate that tax avoidance significantly and positively affects the cost of debt, suggesting that firms engaging in tax avoidance may experience greater borrowing costs. Additionally, tax risk disclosure is shown to directly and significantly influence the cost of debt. Importantly, this study reveals that tax risk disclosure negatively moderates the relationship between accrual tax avoidance and the cost of debt, indicating that higher tax risk disclosure can reduce uncertainties associated with tax avoidance, reducing borrowing costs. These results imply that tax avoidance and its influence on corporate debt levels can affect the overall risk profile of a country's financial system. Understanding this relationship is crucial for governance measures aimed at managing tax risks effectively. Given the limited research in this area, this study contributes to the literature by examining how tax risk and tax avoidance relate to the cost of debt in an emerging market context. Full article

The current study aims to develop a financial stability model in Iraq; after reviewing the relevant literature and sources related to financial stability and considering Iraq’s social, economic, political, and cultural conditions, a conceptual model and a research questionnaire have been developed. Based on the developed conceptual model, macro variables at the level of the economy, micro variables at the level of companies, the environmental variables of companies, and corporate governance have been selected as model dimensions. Each dimension has several components, including several indicators; 39 indicators were measured through questions in 2024. The research questionnaire was subjected to the opinion of 21 experts with sufficient experimental and academic records on this subject, and by using the Analytic Hierarchy Process (AHP) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) methods, the results were analyzed, and the final model was extracted. In this model, the scientific method used to analyze the results determines the weight of each dimension, component, and indicator. The results of this research show that the dimensions of corporate governance, the variables of the company environment, micro variables at the company level, and macro variables at the economic level with coefficients of 0.345, 0.251, 0.236, and 0.168, respectively, have the most significant impact on the ranking of the company’s financial stability. So far, research has yet to be conducted to present the financial stability model of Iraqi companies. Therefore, the present research is one of the first studies in this respect, which presents a model both qualitatively (by designing a questionnaire and conceptual model) and quantitatively (through a mathematical model) to measure financial stability that can help the development of science and knowledge in this field. Full article

This article investigates the perspectives of managers on green marketing strategies in the oil and gas industry, a critical global concern given that a significant portion of historical industrial greenhouse gas emissions can be traced back to a few oil and gas companies. Employing Q methodology and its subjective operant theory for a nuanced qualitative and quantitative approach, the research builds a Q-sample through a literature review and in-depth interviews with nine experienced Iraqi managers. The P-sample includes 20 senior, middle managers, and supervisors in Iraq’s oil and gas sector. The study identifies five distinct viewpoints among Iraqi managers regarding green marketing strategy adoption: (1) opponents and skeptics; (2) environmental advocates; (3) public opinion advocates; (4) government adherents; and (5) forward-thinking visionaries. The findings contribute valuable insights into the challenges and opportunities associated with implementing green marketing strategies in a region marked by environmental concerns and economic imperatives. This research not only enhances understanding but also informs policymaking, guides businesses in formulating more effective sustainable strategies, and encourages environmental responsibility within the Iraqi corporate landscape. Full article

This paper reviews the future trends, the present situation and the prospects facing the application of Industry 4.0 technologies (e.g., Drones, texting technologies, GPS, etc.) in Iraq’s agricultural sector in general and small agribusiness industries in particular. Iraq struggles with chronic structural and emerging challenges that have hindered its food production over the years. In 2019, Iraq’s population had increased to around 39 million people, compared to 23.5 million Iraqis in 2000. This shift amounts to a 66% increase in population in 20 years. Food supply, whether locally produced or imported, has been struggling to catch up with the population growth, and Iraq has become increasingly dependent on food imports to meet domestic demand. Between 1985 and 2017, food imports increased from USD 2 billion to USD 11 billion, growing from 19 to 21% of total imports. Iraq’s economy has been highly dependent on the oil sector; with declining oil prices, politicians and international communities have emphasised that modern and smart agriculture that applies Industry 4.0 technology can increase productivity and be a source of job creation, income generation and self-reliance. Nonetheless, evidence obtained via this exploratory study using unstructured interviews (3 out 33) via an interpretive approach and conducting thematic analysis of the interviews with farmers and agri-entrepreneurs indicate that there is a long journey ahead before Iraq can rely on agriculture and new technologies, instead of oil, for its economy and to improve its food system. Moreover, Iraq’s political turmoil and uncertainty, the cyclical conflict and wars, and the corruption and mismanagement of state resources exacerbate this problem. Indeed, farmers face many challenges, such as a lack of infrastructure and security, the dominance of state-owned enterprises, and financing issues, with many farm owners struggling to access finance since there is no clear banking or credit system. On top of that issue, the diminishing of tacit knowledge among the farmers and the labour shortage issue in the agricultural sector hinders application of smart technology, as the majority of workers remaining in the market are unskilled labour. This study contributed to the literature on the application of smart technologies in agriculture and its socioeconomic effects. The exploratory nature of this study identifies areas for future research. Additionally, the arguments presented in this research highlight the challenges farmers and agri-entrepreneurs face in adopting new technologies and the tactics that they use to survive in a hostile environment like Iraq. It will also offer suggestions to help policymakers and international communities focus on intervention to help farmers and agri-entrepreneurs in Iraq to improve their performance. Full article

The fiction of Hassan Blasim addresses the horrors of contemporary Iraq and centers on the crisis of identity that is part of the immigrant’s experience. Blasim’s protagonists try to forget past traumas related to their homeland by developing new identities ingrained solely in the present. Yet, the past resurfaces in the form of nightmarish dreams, madness, and fractured narratives where fiction and reality intersect and overlap. Inhabiting a constant state of liminality imprints itself on the body and psyche of the border crossers and leads to their physical or mental demise. Drawing on theories of madness, liminality, and narration advanced by Shoshana Felman and Michel Foucault, I analyze Blasim’s two short stories “The Nightmares of Carlos Fuentes” and “Why Don’t You Write a Novel Instead of Talking About All These Characters?” I argue that the imaginative space of literary narration, an in-between, liminal space between reality and fiction, is the space where ethico-political paradoxes and the absurdity of real-life trauma, death, and chaos are transformed into a meaningful literary dialogue that can expand reality and offer new spheres of understanding of the trauma that shapes the lives of Blasim’s characters. Full article

This study aimed to examine the impact of enterprise risk management (ERM) on the firm performance of capital markets in developing nations such as Iran, Saudi Arabia, and Iraq. In order to achieve the study’s primary purpose, the economic environments of Iran, Iraq, and Saudi Arabia, three neighboring and developing nations, were examined from 2012 to 2019. The hypotheses were tested using panel regression analysis. According to the data, ERM might boost the return on assets and lower the total assets of Iranian enterprises while raising the total assets of Iraqi firms. In addition, the data demonstrated that ERM decreased sales growth and boosted net profit margins in Saudi Arabian companies. ERM enhanced the return on assets in Iranian enterprises and sales growth in Saudi Arabian firms while lowering sales growth in Iraqi firms. In addition, it was shown that total asset turnover increased in non-fraudulent Iranian companies but fell in their Iraqi counterparts. The outcomes of this study revealed substantial evidence regarding the financial conditions and performance of companies operating in emerging nations. As a result, it can be inferred that ERM efficiency and firm performance can be influenced by the firm’s nature and structure, as the findings in these three economic environments were fundamentally distinct. This research contributed to the literature on ERM as one of the essential elements influencing business performance in emerging economies with varying capital market laws. In addition, the literature and acquired data demonstrate the scope of fraud and its influence on the performance of businesses in developing nations. Full article

This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the hypotheses. The research hypotheses were tested using a sample of 210 observations of the listed Iraqi firms from 2013 to 2018 and a multiple regression model based on the random-effects model’s panel data technique. The findings indicate a negative and significant relationship between the accounting quality, audit, auditor industry specialization and SPCRs. Results also conveyed a meaningful and positive association between stock price crash risk (SPCR) and audit fees. The results did not confirm the relationship between corporate governance and audit concentration with SPCR. The primary research model was tested with additional methods (t + 1, fixed effects, ordinary least squares). Since this is the first study addressing this issue in the emerging markets, it provides users, analysts, and legal entities with helpful information about audit attributes that significantly affect SPCR. These results also contribute to developing science and knowledge in this field and fill the literature gap. Full article

Optimal power flow (OPF) represents one of the most important issues in the electrical power system for energy management, planning, and operation via finding optimal control variables with satisfying the equality and inequality constraints. Several optimization methods have been proposed to solve OPF problems, but there is still a need to achieve optimum performance. A Slime Mould Algorithm (SMA) is one of the new stochastic optimization methods inspired by the behaviour of the oscillation mode of slime mould in nature. The proposed algorithm is characterized as easy, simple, efficient, avoiding stagnation in the local optima and moving toward the optimal solution. Different frameworks have been applied to achieve single and conflicting multi-objective functions simultaneously (Bi, Tri, Quad, and Quinta objective functions) for solving OPF problems. These objective functions are total fuel cost of generation units, real power loss on transmission lines, total emission issued by fossil-fuelled thermal units, voltage deviation at load bus, and voltage stability index of the whole system. The proposed algorithm SMA has been developed by incorporating it with Pareto concept optimization to generate a new approach, named the Multi-Objective Slime Mould Algorithm (MOSMS), to solve multi-objective optimal power flow (MOOPF) problems. Fuzzy set theory and crowding distance are the proposed strategies to obtain the best compromise solution and rank and reduce a set of non-dominated solutions, respectively. To investigate the performance of the proposed algorithm, two standard IEEE test systems (IEEE 30 bus IEEE 57 bus systems) and a practical system (Iraqi Super Grid High Voltage 400 kV) were tested with 29 case studies based on MATLAB software. The optimal results obtained by the proposed approach (SMA) were compared with other algorithms mentioned in the literature. These results confirm the ability of SMA to provide better solutions to achieve the optimal control variables. Full article

Herbal medicines are still widely practiced in Kurdistan Region-Iraq, especially by people living in villages on mountainous regions. Among plants belonging to the genus Teucrium (family Lamiaceae), which are commonly employed in the Kurdish traditional medicine, we have analyzed, for the first time, the methanol and aqueous methanol extracts of T. parviflorum aerial parts. The plant is mainly used by Kurds to treat jaundice, liver disorders and stomachache. We aimed to determine the phytochemical profile of the extracts and the structures of the main components, so to provide a scientific rationale for the ancient use of the plant in the ethno-pharmacological field. TLC analysis of the two extracts on silica gel and reversed phase TLC plates, using different visualization systems, indicated similar contents and the presence of phenolics, flavonoids, terpenoids and sugars. The chlorophyll-free extracts exhibited weak/no antimicrobial activities against a panel of bacteria (MICs = 800–1600 µg/mL) and fungal strains (MICs ≥ 5 mg/mL). At the concentration of 600 µg/mL, the methanol extract showed moderate antiproliferative effects against A549 and MCF-7 cancer cell lines in the MTS assay. Moreover, both extracts exhibited a significant dose-dependent free radical scavenging action against the 2,2-diphenyl-1-picrylhydrazyl (DPPH) radical (EC₅₀ = 62.11 and 44.25 μg/mL, respectively). In a phytochemical study, a high phenolic content (77.08 and 81.47 mg GAE/g dry extract, respectively) was found in both extracts by the Folin–Ciocalteu assay. Medium pressure liquid chromatographic (MPLC) separation of the methanol extract on a reversed phase cartridge eluted with a gradient of MeOH in H₂O, afforded two bioactive iridoid glucosides, harpagide (1) and 8-O-acetylharpagide (2). The structures of 1 and 2 were established by spectral data, chemical reactions, and comparison with the literature. Interestingly, significant amounts of hepatotoxic furano neo-clerodane diterpenoids, commonly occurring in Teucrium species, were not detected in the extract. The wide range of biological activities reported in the literature for compounds 1 and 2 and the significant antiradical effects of the extracts give scientific support to the traditional use in Iraqi Kurdistan of T. parviflorum aerial parts for the preparation of herbal remedies. Full article

Since the Syrian civil war erupted in 2011, an increasing number of European youth have joined Salafi-jihadist milieus in their home countries and/or in the Syrian/Iraqi conflict zone. Some are ardent believers in ending their days as—what they perceive to be—martyrs. Others renege on their commitment, return, and resocialize into conventional society. While engagement, disengagement, and resocialization have each been explored as phases separately within the existing literature, a coherent, criminological study of how those sequences are interconnected has still not been explored in a Danish context from an empirical angle. On the basis of qualitative interviews with three Danish Salafi-jihadist defectors (for example, from the Islamic State), this article unravels the connection and disconnection between engagement, disengagement, and resocialization. The analysis is theoretically informed by David Matza’s theory of drift (1964). However, the theory does have its limitations. As the commitment to Salafi-jihadism entails more than simply an “episodic release from moral constraint”, which defines drift, the informants are only part-time drifters, and here it is argued that the informants are rather entering and exiting a spiraling vortex of Salafi-jihadism. These entries and exits are fueled by the returnees’ nurtured and fractured fantasies. Full article

The study aims to systematically review the literature on the curriculum content of group games in physical education (PE) in northern Iraq. Overall, eight studies published between 2015 and 2021 were analysed on major research objectives, methodologies, and outcomes, guided by two research questions: ‘What were the key research objectives, methods, and outcomes of the selected studies in this systematic review?’ And ‘What are the general objectives of PE, the standards for selecting the contents of curricula, and the types of assessments used in PE?’. This study aims to provide a guide for Northern Iraqi universities on how to incorporate group games into PE based on the analysis of the related current literature. For that reason, researchers have primarily used quantitative, qualitative, and mixed-methods approaches to investigate learning phenomena, with most studies indicating positive learning outcomes. Besides, most studies were conducted in the formal educational setting, revealing three general objectives of PE: psychokinetic, social-emotional, and knowledge. The standards for selecting curricula contents include validity/effectiveness, self-sufficiency, significance, interest, learnability, utility, and consistency with social realities. Moreover, three types of assessments were used in PE: cognitive assessment, summative assessment, and formative assessment. The findings shed light on the main curriculum content of PE and how group games can potentially be included in the curriculum of PE in educational settings. Full article

This paper aims to investigate the perceptions of Iraqi medium-sized enterprises’ board members on how board information technology governance mechanisms affect their companies’ performance with the help of IT capabilities as a mediator. The study is based on a survey of 223 board members using a stratified random sampling technique. The Structural Equation Model (SEM) method results show that board IT governance structure and board IT governance relational have a significant direct and indirect positive relationship with firm performance through IT capabilities. Contrariwise, IT capabilities do not interfere with the relationship between board IT governance processes mechanisms and firm performance. Our study contributes to the IT business literature by addressing new relationships and providing empirical evidence that explains the inconsistent and mixed results of prior studies. Moreover, it extends and complements these prior studies by considering three board IT governance mechanisms, four IT capabilities, and merges the two dimensions of firm performance in a developing country that offers different institutional settings and litigation environment. The study findings offer notable implications for business practitioners and industry leaders to enhance the IT environment and maximize their corporate outcomes. In addition, these findings draw the attention of the board members, management, and corporate general assemblies to recognize the importance of intensifying the investment in IT capabilities to gain superior firm performance. Full article

The banking sector is reflected as an essential element in the structure of any economy that leads to the growth of financial capacity for various individuals, organizations, businesses, and countries worldwide. Accounting activities are shown in the financial reports of banks, while the relevant literature has found that creative accounting highly impacts the quality of financial reporting. However, previous studies indicated the limited impacts of creative accounting determinants on the quality of financial reporting, whereas the phenomenon of financial reporting quality is still on the track of generating renewed research interests. The present research investigated the implications of corporate social responsibility on enhancing the impacts of the determinants of creative accounting and the quality of financial reporting in the context of commercial banks. A deductive research approach driven by a survey questionnaire was used as the research methodology to attain the objectives. Accordingly, purposive sampling was used to collect responses from 364 employees of Iraqi commercial banks (with a response rate of 72.8%). The data were analyzed statistically using the SPSS v.25 and AMOS v.24 software. The results show significant impacts of corporate social responsibility in moderating the relationship between the determinants of creative accounting and financial reporting quality of banks towards competitive advantages. Full article

The construction sector is recognized as one of the most dangerous industries in the world. The situation is worsening in Iraq, as a result of a lack of attention to safety in the building industry and the poor implementation of safety programs. This research aims to identify the critical safety factors (CSFs) of safety program implementation in the Iraqi construction industry. The CSFs were first identified from a review of literature before being verified by construction practitioners, using semi-structured interviews. A questionnaire, based on the verified CSFs, was distributed to construction practitioners in Iraq. Exploratory factor analysis (EFA) was used to analyze the quantitative data, and the results show that the CSFs can be categorized into four constructs: worker involvement, safety prevention and control system, safety arrangement, and management commitment. Following that, partial least square structural equation modelling (PLS-SEM) was executed to establish the connection between safety program implementation and overall project success. The result confirms that safety program implementation has a significant, positive impact on project success. This article contributes to knowledge and practice by identifying the CSFs for implementing safety programs in the Iraqi construction industry. The successful implementation of a safety program not only improves safety performance, but also helps to meet other project goals. Full article