Public-private partnership (PPP) has been used over the past 20-30 years by governments in developed countries to meet the public demand for infrastructural services. In Iraq, the PPP concept is comparatively new to the Government of Iraq (GoI), where the government has historically taken most of the responsibility for providing public services. There are few PPP projects in Iraq. However, the number is increasing. Recently the Iraqi market has experienced a number of attempts of PPP in different sectors, especially after the new investment law in 2006. The aim of this paper is to evaluate the investment environment in Iraq and to indicate the main factors affecting PPP in particular for infrastructure projects. Some literature review and data collections have been made, and for validation purposes a limited number of semi-structured interviews with professionals involved in Iraq’s projects have been conducted. The findings indicate that undertaking infrastructure business in Iraq is subject to some specific risks and obstacles limiting the readiness of the private sector to participate. Finally the major issues are pointed out to be tackled by decision makers in both the public and private sectors in Iraq to establish a more efficient framework for the future PPP projects in Iraq.
Given the growing interest in digital marketing operations and the technology imposed by the reality in which both companies and their customers are affected, the researchers attempted to shed light on the reality and challenges of digital marketing from the faculty members viewpoint at Jouf university, the problem is that technology has imposed a new reality that has resulted in a major change in behavioral patterns of customers with a number of obstacles and challenges confronted customers in digital marketing, it is expected that the outcomes of this study help companies in overcoming the obstacles that prevent the desire and ability of the customer to change his behavioral style to deal with electronic shopping operations and
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The current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin
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The current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin
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Finance is an essential element when developing any housing policy because of its role in providing funds to institutions concerned with housing lending. Therefore, the research aims to evaluate the financial aid provided by the Central Bank of Iraq in solving the housing crisis through the adoption of the Central Bank of Iraq initiatives to support the financing of the housing sector, and here The importance of the research is highlighted to determine the role of the initiative by drawing an effective strategy aimed at providing the housing sector with the necessary funding. By providing financing to financial institutions directed towards providing real estate credit, and that the percentage of the contribution of the implement
... Show MoreThe study aims to review the literature on the fundamental changes in Managerial Accounting (MA) in light of accelerating Digital Transformations (DT) and increasing Sustainability Requirements (SR) from 2020 to August 2025, with the purpose of informing researchers and professionals about recent developments. The study relied on a qualitative analysis of the content of a group of studies indexed in the Scopus database. The study included a literature review of topics such as artificial intelligence tools and techniques, cloud computing, linear programming, sustainability reporting, and strategic managerial accounting practices. The study results revealed that accelerated DT improves the efficiency of managerial accounting practices
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Societal security is regarded as a basic need for human society through which the stability, progress and prosperity of the nation is measured. It is the guarantor of the safety of individuals and groups from various internal and external dangers, based on the protection of the three pillars: the individual, the family, and society. For decades, Iraq has witnessed the phenomenon of political instability, represented by its entry into several wars, starting with the 1948 war, leading up to the American war on Iraq in 2003. Then, those wars were followed by an era in which corruption and terrorism spread, and this, in turn, led to the fragmentation of the national will and the division of Iraqi public opinion regarding many regional and inte
... Show MoreCredit card fraud has become an increasing problem due to the growing reliance on electronic payment systems and technological advances that have improved fraud techniques. Numerous financial institutions are looking for the best ways to leverage technological advancements to provide better services to their end users, and researchers used various protection methods to provide security and privacy for credit cards. Therefore, it is necessary to identify the challenges and the proposed solutions to address them. This review provides an overview of the most recent research on the detection of fraudulent credit card transactions to protect those transactions from tampering or improper use, which includes imbalance classes, c
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In light of accelerating environmental degradation, the transition to a green economy is an imperative for achieving sustainable development. This study provides a critical analysis of the international legal and institutional framework governing this transition, revealing a significant gap between normative developments and the institutional framework on one hand, and their practical implementation on the other. The transition faces legal obstacles, including reliance on non-binding voluntary commitments and conflicts between environmental obligations and global trade and investment rules. It also reveals a significant financing gap, as financial flows to developing countries continue to lag behind commitments, in add
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The process of capital investment appraisal takes hold the attention of managers and accountants of the industrial companies. This process involves the use of multiple and diverse financial evaluation methods to measure the economic attractiveness of capital investment peojects. This multiplicity and diversity of financial evaluation metods have been the motive of this research to: investigate some organizational variables such as the desired objectives, identify managerial procedures which regulate the capital investment process, specify evaluation methods and examine the relationships between these variables and evaluation methods actually used by a sample of public industrial companies in Jordan.
The data wa
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