The rapid adoption of financial technology (FinTech) has significantly changed the global corporate finance landscape. And Iraq is no exception. This study explores the impact of FinTech on the financial performance of Iraqi organizations. This is a country where digital financial solutions are increasing. Amid the evolving economic environment - there is interest by examining key FinTech innovations such as mobile banking. digital payment system and the increasing penetration of internet services. The aim of this research is to assess how these advancements impact corporate financial strategies. decision process and overall performance? This study ensures the reliability of the regression model. It uses a combination of classic hypothesis testing. Includes multiple collinearity tests. Autocorrelation, Heterogeneity, and Normality The results indicate that the adoption of FinTech tools has a positive impact on the financial performance of organizations. Improving efficiency, transparency and access to capital the results also show that FinTech adoption accounts for a significant portion of the change in corporate financial results, with an R-square value of 0.65, highlighting the growing importance of digital financial solutions in shaping financial strategies. of organizations in Iraq the study concludes with policy recommendations aimed at promoting an enabling environment for fintech development. Including improving digital knowledge Expanding infrastructure and strengthening the regulatory framework.

Quality assurance in training applied arts plays an important role in building a sustainable and developed arts education system. It helps colleges determine and maintain the necessary criteria for training programs, thereby improving the quality of education and meeting the increasing needs of society and the labor market. This article presents an overview of managing vocational trainning quality and applied arts training quality - quality assuarance direction at colleges based on some current popular training quality management models and reseach works of foreign countries and Vietnam relating to vocational training management models in vocational school to serve as a theoretical basis to survey the reality and propose solutions quality managing on applied arts training with a assuarance direction at colleges to meet the socail and labor market needs. The research results have shown that there are still many shortcomings in the management of training in applied arts in the direction of quality assurance in colleges today that need to be resolved. Proposing solutions to help colleges improve the quality of training in applied arts in the direction of quality assurance.

Today, artificial intelligence (AI) applications have gained international attention due to their ability to address complex problems. This study aims to explore the relationship between AI applications, the future of strategic management, and the achievement of sustainable competitive advantage, as well as how organizations can leverage these technologies to enhance their competitive positioning. This research was descriptive-analytical, and the findings are summarized in the following key findings. Another important conclusion from the research is that AI applications rank among the most important tools used in strategic management, as they provide innovative and efficient solutions to help manage data, improve the strategic decision-making process and present quicker solutions with higher accuracy. Furthermore, artificial intelligence can be a force behind strategic management and the establishment of a sustainable competitive advantage for businesses. As such, the research suggests the organizations develop holistic approaches to building AI into their workplaces in a way that promotes excellence and sustainability.

Enterprises in Phu Tho Province play a pivotal role in generating employment and contributing to the local budget. In recent years, although they have made notable achievements and played a significant part in the socio-economic development of the province, their operations and contributions have not yet fully realized their potential. This paper evaluates the current state of business performance of enterprises in Phu Tho Province, Vietnam, and offers a range of strategic solutions to enhance their business efficiency in the forthcoming period.

Graduation internship is an indispensable subject for every student regardless of the major because of the benefits that the internship brings to students. The objective of the graduation internship study is to determine the level of student evaluation of the factors affecting the quality of graduation internships of students of the Faculty of Education, Saigon University. To improve the quality of the training program and internship practice, and at the same time help students apply the theories they have learned in internship, in recent years, the Faculty of Education, Saigon University has always focused on and constantly innovated to improve the quality of graduation internship for students. The rate of students finding a truly effective internship is very low. Based on this situation, along with the desire to help the Faculty of Education and the University improve the quality of training as well as help students connect more between theory and practice, the author makes several proposals to improve the quality of graduation internships associated with practice.

Health insurance, as a key social security measure, impacts residents' well-being. This paper uses data from the China Health and Retirement Longitudinal Study (CHARLS) from 2015 to 2020 and employs the Difference-in-Differences (DID) method to empirically analyze the potential impact of the integration of basic medical insurance for urban and rural residents on the happiness of middle-aged and elderly people. It is found that the integration of basic medical insurance for urban and rural residents can significantly increase the life satisfaction of middle-aged and elderly people. The study passes the robustness test. Further heterogeneity analysis shows that, in terms of health status, the policy had a significant happiness-enhancing effect on middle-aged and elderly people with poor self-assessed health status in 2018, but by 2020, this enhancing effect was mainly reflected in the group with better health status. In terms of income level, the happiness enhancement of both low-income and high-income groups was more significant in 2018, while by 2020, the low-income group's well-being enhancement effect was more prominent. This study provides a theoretical basis for the policy design of 'targeted health insurance..

This study aims to analyze the role of organizational friendship in enhancing organizational loyalty in the Iraqi education sector. The study relied on the descriptive analytical approach, where data were collected from 372 individuals working in leadership positions within the sector, using a questionnaire designed according to the five-point Likert scale, and the data were analyzed using SPSS and AMOS programs to test the hypotheses and determine the relationship between the study variables. The results of the analysis showed that organizational friendship has a positive impact on organizational loyalty, as the estimate value reached 0.62, indicating a medium to strong impact. Based on these results, the study recommends adopting policies that enhance a cooperative work environment, such as enhancing organizational trust through transparent policies, and encouraging open communication channels between employees and management. These strategies contribute to increasing organizational loyalty and achieving a more stable and productive work environment.