Journal of Digital Innovation in Financial and Administrative Studies (JDIFAS)

Abstract This study aimed to identify the correlation and impact of the digital platforms variable—with its dimensions: digital infrastructure, digital innovation, digital interaction, and digital qualification of human resources—on the dependent variable, pink marketing, with its dimensions: pink product, pink price, pink promotion, pink distribution, and brand. The problem of the study manifested in the organization's shortcomings in effectively exploiting digital platforms to support pink marketing and achieve a competitive advantage in a highly competitive environment filled with challenges related to financial capabilities and the absence of a digital strategy. This limits the organization's ability to meet customer needs and strengthen its market position. To achieve the study’s objective, the Flormar Cosmetics Company in Mosul was chosen as the field of study. The study population consisted of the company's customers, who were selected randomly. The study utilized a questionnaire as the primary tool for field data collection. A total of 275 questionnaires were distributed, and 264 valid responses were recovered for statistical analysis, representing the current study sample. Meanwhile, 11 recovered forms were deemed invalid for statistical analysis due to various reasons and were excluded to maintain the accuracy of the results.The study sought to test a set of main and sub-hypotheses to clarify the nature of the relationship and impact of the independent variable on the dependent variable, in line with the study's objectives and its conceptual framework. The study adopted a descriptive-analytical approach. For statistical data processing, the ready-made software SPSS (v.24) was utilized.

Abstract The current research aims to test the extent of the impact of participative leadership across its dimensions (delegation of authority, participation in decision-making, human relations, communication and information building) on enhancing the psychological hardiness of employees in the departments of the General Directorate of Education in Nineveh Governorate. Participatory leadership is one of the contemporary leadership styles that enhances employee confidence, encourages open communication and employee participation in decision-making, and contributes to creating a positive organizational environment, which motivates the researcher to suggest it to increase levels of psychological Hardiness. The impact of participatory leadership may help the presence of an internal psychological variable such as psychological Hardiness in strengthening the personal factors and psychological aspects of the individuals working in the researched directorate.
The research relied on the questionnaire as the main tool for data and information collection, and the researchers adopted the descriptive-analytical approach, which was used to support the conceptual frameworks of the research. The General Directorate of Nineveh Education was chosen as the field of study. The population consisted of (1530) employees, from which a random sample of (304) employees was selected.
The researchers sought to test hypotheses using a number of statistical methods, most notably: frequencies, percentages, arithmetic mean, standard deviation, coefficient of variation, relative importance, Pearson correlation coefficient, and confirmatory factor analysis, utilizing the statistical software programs (SPSS V27) and (AMOS V24). The researchers reached a number of results, most notably the existence of a statistically significant impact relationship between the independent variable (participative leadership) and the dependent variable (psychological hardiness). The research concluded with a number of suggestions, the most important of which is directing the directorate's attention towards the psychological resilience of employees, as it represents a positive motivating factor that improves their performance in the directorate..

Abstract This study investigates the economic importance of contemporary cities in fostering growth and innovation for sustainable development, with Mosul serving as a detailed case study. Despite experiencing severe post-conflict challenges, Mosul retains strong potential for economic revitalization due to its strategic geographic position, skilled human capital, and existing urban infrastructure. The research illustrates how modern cities act as engines of sustainable development through innovation-driven activities, targeted investments, and effective urban planning strategies. The findings highlight the necessity of rebuilding post-conflict urban economies with an emphasis on resilience, sustainability, and knowledge-based development—positioning Mosul as a viable model for comprehensive urban regeneration.
This study investigates the economic importance of contemporary cities in fostering growth and innovation for sustainable development, with Mosul serving as a detailed case study. Despite experiencing severe post-conflict challenges, Mosul retains strong potential for economic revitalization due to its strategic geographic position, skilled human capital, and existing urban infrastructure. The research illustrates how modern cities act as engines of sustainable development through innovation-driven activities, targeted investments, and effective urban planning strategies. The findings highlight the necessity of rebuilding post-conflict urban economies with an emphasis on resilience, sustainability, and knowledge-based development—positioning Mosul as a viable model for comprehensive urban regeneration.

Abstract The research aims to demonstrate the possibility of setting proposed targets for water resources accounting statements in light of the (GFSM), based on the growing importance of water resources as a strategic natural resource and an economic and sovereign asset that affects the financial and environmental sustainability of the country. The research problem is the inadequacy of traditional government financial statements to provide adequate information about water stocks and flows, depletion costs, and future commitments related to the protection and efficient management of water resources.

The research relied on deductive and inductive methods in presenting and analyzing the literature and studies related to water resources accounting and the Government Financial Statistics Manual, with the aim of building a theoretical framework that helps formulate proposed objectives for water accounting lists. The research concluded that the integration of water resources within the framework of (GFSM) contributes to enhancing the measurement and disclosure of water resources, providing more appropriate information for decision makers, as well as supporting transparency and institutional accountability and evaluating the efficiency of water resources management.

The research also concluded that setting targets for water accounting lists helps in shifting water from being a traditional natural resource to an economic and sovereign asset that requires measurement and control, and enhances the state's ability to assess financial and water sustainability and rationalize public spending. Thus, the research hypothesis of the possibility of setting targets for water accounting statements in the light of the (GFSM) was realized.

Abstract This study aims to analyze the impact of shale oil production development on OPEC’s share of global oil production during the period 2000–2024, in light of the structural transformations witnessed in the global oil market. The study employed the Autoregressive Distributed Lag model (ARDL) to examine the relationship between OPEC’s market share and a set of explanatory variables, including oil prices, global oil demand, renewable energy, and shale oil share in global production. The findings revealed the existence of a long-run equilibrium relationship among the variables. The results also indicated that global demand supports OPEC’s market share, whereas the expansion of shale oil production and renewable energy poses an increasing competitive challenge to OPEC’s position in the global oil market. The study concluded that shale oil has become a structural factor influencing the balance of global oil supply, requiring OPEC to adopt more flexible production policies to maintain its market share.