تنمیة الرافدین

This study examines the impact of Asset-Liability Management (ALM) on the profitability of Jordanian commercial banks. The Statistical Cost Accounting (SCA) model was employed, using balance sheet components, macroeconomic indicators, and bank-specific variables as explanatory factors. Profitability was measured by Return on Assets (ROA), with the study sample comprising 12 commercial banks over the period 2014–2023. Results from the fixed-effects analysis reveal that investments in securities portfolios have a significant positive impact on bank profitability. The findings further indicate that current deposits represent the most cost-effective source of funding, contributing significantly to the profitability of Jordanian banks. Conversely, borrowing from other financial institutions exerted a significant negative impact on profitability, suggesting that reliance on non-deposit financing often entails higher costs and narrower profit margins. Additionally, the results show that non-performing loans (NPLs) negatively affect ROA, highlighting credit risk as a primary factor undermining the profitability of Jordanian commercial banks. The rise in NPL ratios necessitates higher loan loss provisions, which directly reduce net income. The study recommends adopting strategic marketing initiatives to attract more current account deposits, given their flexibility and lower cost relative to alternative funding sources.

This study aims to analyze the relationship between organizational trust and organizational identity in selected colleges of the University of Sumer, with organizational trust as the independent variable and organizational identity as the dependent variable. A questionnaire was used to collect data. The (130) questionnaires were distributed, of which (120) valid answers were retrieved with a response rate of (92%). All analyses were conducted using SPSS v.26 and AMOS v.24 using descriptive statistics (arithmetic means, standard deviations, and correlation analysis), inferential statistics (simple and hierarchical regression analysis, analysis of variance (ANOVA), and structural equation modeling (SEM). The results showed that both organizational trust and organizational identity were high among the respondents. The results further indicate a statistically significant positive link between each dimension of organizational trust and organizational identity: as organizational trust increases, structural identity increases. Additionally, regression analysis indicated that a sizable portion of the variance in organizational identity is explained by organizational trust, suggesting that it has an important impact on how employees feel and act while working for the organization. They also showed that effective benevolence had the most powerful impact on improving organizational identity compared to the ability and integrity dimensions. The direct and significant effect of organizational trust on organizational identity was established using structural equation modeling, with acceptable model fit indices. In conclusion, the research provides evidence that strengthening organizational trust is a key means of cultivating organizational identity in educational organizations.

This study explores the impact of digital infrastructure on marketing performance in hotel organizations in Baghdad, Iraq. The study examined the views of a sample of administrative leaders and employees in these organizations to understand how technological advancements and digital systems affect marketing operations, including promotional strategies, customer interactions, marketing campaign effectiveness, and overall marketing performance. The study used a descriptive-analytical approach, collecting data through a questionnaire distributed to a random sample of administrative leaders and employees across the surveyed organizations. The data were analyzed using various statistical techniques to derive the relationships between digital infrastructure variables and marketing performance. The research question was, "Is there an effect of digital infrastructure on the marketing performance of hotel organizations in Baghdad?". The results indicated that the level of digital infrastructure availability in hotel organizations in Baghdad was good, reflecting an acceptable level of interest from hotel management in providing the necessary hardware, software, communication networks, and databases to support their operational and marketing activities. The study concluded with several recommendations, the most important of which was to increase attention to software, as it ranked relatively low. This could be achieved by expanding the application of modern systems and training employees to use them.

In volatile institutional environments, climate adaptation efforts may not translate directly into improved financial outcomes unless mediated by governance quality. Iraq presents a compelling case where chronic corruption intersects with acute climate vulnerability, creating systemic risks for the banking sector. The case of Iraq provides an interesting avenue for exploring the degree to which corruption undermines state-led climate resilience efforts and affects the financial sector's vulnerabilities. This paper examines the association between climate adaptation capacity and credit quality in the banking sector in Iraq, with government corruption as a moderating factor. The study relied on panel data covering 18 banks during the period (2013–2023), and the model was estimated using the Feasible Generalized Least Squares (FGLS) method. The results showed an inverse relationship between improvements in climate resilience, as represented by changes in the ND-GAIN index, and loan loss provisions (LLP). Notably, the interaction term is negative and statistically significant (β = −0.0083, p = 0.027). Also, the period coinciding with the COVID-19 pandemic saw lower LLPs compared to previous years, likely due to extraordinary government interventions during the global crisis. The study proved that climate adaptation alone is insufficient to deliver governance-based solutions in the presence of institutional fragility and emphasizes that policy responses to environmental resilience must integrate institutional approaches. Future research should focus on the broader governance characteristics that are associated with banking asset quality under climate stress, e.g., government effectiveness, control of corruption, and quality of regulation.

Today, companies compete to offer customers a wide variety of choices, constantly developing and shaping new needs and desires. This abundance of options can lead to customer confusion and stress, as choosing from the available options requires making more decisions. The main research problem focused on mitigating customer stress and its impact on companies, brands, and marketers. Specifically, the research addressed the issues of substitution versus completion and choosing more versus choosing better, which are key topics in contemporary marketing. The study aimed to examine the role of branding in reducing customer stress within the electrical appliance retail sector in Sulaymaniyah. The researcher employed a descriptive-analytical approach. A questionnaire was developed specifically for this purpose and distributed to a group of marketers. A total of 109 valid questionnaires were returned and analyzed using various statistical methods in SPSS. (V.24), and to achieve the research objectives, a hypothetical model and several hypotheses were developed and tested. The results of the statistical analysis showed strong correlations and statistically significant effects of branding on reducing customer stress. The research also presented several recommendations, the most important of which is that marketers should assess their brands' contribution to customer stress and establish appropriate policy frameworks to mitigate it. These frameworks include adopting policies of "replacement versus completion" or "maximum choice versus optimal choice.