Gulderan A Aziz’s scientific contributions

Banks are one of the important players in the financial system in any economy. This research paper seeks to examine the effects of banking governance on specific financial performance indicators in a sample of commercial banks in Erbil. Data collection was conducted using a random sampling method and a five-point Likert scale questionnaire. Survey questionnaires were distributed to 82 bank officials, and the data collected were analyzed using statistical software such as SPSS and Easy Fit to test hypotheses through simple and multiple regressions. The study's results indicate that corporate governance significantly impacts financial performance. Additionally, the findings demonstrate a direct relationship between banking governance and profitability, liquidity, and loan portfolio management. The authors recommend implementing training programs for bank officials to improve their governance skills and strengthening the application of bank governance to protect against financial fraud, manipulation, corruption, crises, and bankruptcy.

This research paper examines the relationship between intellectual capital and competitive advantage in commercial banks in Erbil. The analysis focuses on three dimensions of intellectual capital: human capital, relational capital and structural capital and their contribution to competitive advantage. A questionnaire was used for this purpose on a sample of 70 officials of the studied banks using the statistical program SPSS. The study highlights the important role of intellectual capital in driving competitive advantage, as the average total intellectual capital was 4.026 and a weak positive correlation (0.260) with competitive advantage. Structural capital shows a significant impact on competitive advantage (p = 0.018), while relational capital does not show a direct contribution (p = 0.856). Regression analysis indicates that human and structural capital positively affect competitive advantage, with coefficients of 0.339 and 0.269 respectively. The results suggest that while intellectual capital is critical, other, less-studied factors also influence competitive advantage. Managers are advised to focus on enhancing human and structural capital, particularly by investing in employee skills, internal systems, and processes, to improve competitive outcomes.