Abstract This research aims to demonstrate the impact of learning curves on reducing the treatment period of COVID-19 and lowering the direct costs of its treatment. Learning curves are one of the non-linear cost functions, as they represent a function that measures how the required labor hours to produce a unit of output are reduced […]

Abstract The research has addressed the importance of education in the level of employment, as the relationship is positive between education and jobs in the long term. In contrast, the relationship is negative in the short term. The main objective of the research is to reduce the risks of economic unemployment and increase employment opportunities […]

Abstract The research sheds light on the inherent risks of relying solely on the average cost per unit as a metric for making production and pricing decisions. Despite the ease of calculating and using this average for quick comparisons, it is considered a misleading indicator that does not reflect the comprehensive picture of production costs. […]

Abstract The topic of customer value is one of the contemporary topics. A group of new and vital technologies have emerged that would contribute to the marketing of health products and services in general, as they have developed significantly in the last two decades, especially in light of crises, including the COVID-19 pandemic crisis. 19, […]

Abstract Public debt is subject to differences between the primary schools of economic thought, Classical and Keynesian thought, and each school looks at public debt from a different perspective in terms of the impact of public debt on the economic and social balance. Internal debt differs from the economy’s external debt because the economic surplus […]

Abstract The current study aims to determine the extent of using ambidextrous leadership in its dimensions: open leadership behaviors, closed leadership behaviors, and flexibility of switching in enhancing organizational ambidexterity in its dimensions: exploratory ambidexterity, investment ambidexterity, and structural ambidexterity, to identify the correlations and influence between the variables in the General Ports Company Iraq. […]

Abstract The research aims to demonstrate the effect of intellectual capital disclosure on firm value using Tobin’s Q scale and demonstrate the mechanism for calculating the level of intellectual capital disclosure using mathematical models. In order to achieve the research objectives and test its hypotheses, the industrial and banking sectors were chosen as the research […]

Abstract The current research seeks to test the role of enlightened leadership as an independent variable with its dimensions represented by (role model, developer, servant, changer, visionary, communicator) in managing organizational change as a dependent variable through its dimensions represented by (change in organizational structure, change in culture, change in Technology, change in tasks). The […]

Abstract Understanding the demographic structure and population pressure is extremely important because it affects the various aspects of life, the labour market, and economic growth. Accordingly, this study dealt with the issue of population pressure and the challenges of the employment policy in the Iraqi economy based on the increasingly large numbers of the Iraqi […]

Abstract The research aims to demonstrate the contribution of industrial companies in financing and supporting Iraq’s vision for sustainable development in 2030 through accounting measurement of green expenditures in which industrial companies invest and knowing how much these companies spend on social and environmental aspects related to achieving sustainable development goals. To achieve this, the […]