Tikrit Journal of Administrative and Economic Sciences

The research aims to identify the role of conscious leadership in achieving organizational excellence in the College of Science, University of Mosul. The research problem crystallized in light of the successive environmental changes witnessed by the educational sector at the University of Mosul, in addition to the repercussions of the Corona pandemic and the technological developments that accompanied the educational process to confront it and the growing competitive environment of public and private universities throughout the governorate, which necessitated that these organizations possess a conscious leadership style characterized by the ability to achieve self-realization and bear responsibility for confronting environmental changes and a greater understanding of social relations in order to achieve goals and organizational excellence. In an effort to achieve the research objectives, the research also adopted the descriptive approach in presenting and analyzing the data and using a set of statistical methods that were used to analyze the data of the practical aspect, which included an analysis of the opinions of the researched individuals, numbering (191) individuals, who were represented by the instructors in the College of Science. After analyzing the statistical relationships between the research variables, a set of results were reached, the most important of which are: The adoption of the researched college of the conscious leadership style has an impact on achieving organizational excellence.

The current study aimed to identify the role of servant leadership in achieving strategic victory. The researcher used the descriptive analytical approach to study the problem, analyze it, and show the relationship between its variables in the Education Department of Balad as a field of study and test its hypotheses. The researcher adopted the questionnaire form as a tool for collecting data. This included taking the opinions of a sample of school principals in the organization under study. (120) forms were distributed, (118) of which were retrieved. The valid forms were (110) valid forms for measurement, after excluding (8) invalid forms, out of the study community of (170) principals. The data were analyzed using appropriate statistical methods for the purpose of testing the research hypotheses. The problem of the study was the weak adoption of servant leadership in the organization under study. One of the most important results of the research was the existence of a significant impact and correlation of the dimensions of servant leadership in achieving strategic victory.

The current research aims to study the role played by organizational improvisation in achieving organizational sustainability through the mediating role of information quality. Al-Tunsa and Mahmoud Companies were selected as the research field, where the research community was represented by the employees of the two companies under study. A sample of employees was selected and their number was (115). The research relied on the questionnaire form as a source for collecting data and measuring the research variables. It was analyzed using statistical methods represented by the program (SPSS Ver. 25). It relied on the descriptive analytical approach, which is an appropriate approach for studying social and behavioral phenomena. One of the most important results of the research were the existence of a significant impact of organizational improvisation on organizational sustainability, in addition to the mediating role of information quality in the influential relationship of organizational improvisation on organizational sustainability. This indicates that organizational improvisation plays a large and important role in the two companies' quest to achieve organizational sustainability. Accordingly, it is suggested that the two companies under study enhance their capacity for organizational improvisation to achieve their goals and work on developing special programs to develop their capabilities in order to achieve organizational sustainability.

The current study aimed to examine the impact of social media on the sustainable marketing of a group of large stores in the city of Erbil (Majdi Mall, Family Mall, Tablo Mall, Downtown, Grand Majdi Mall), and the target population consisted of a group of shoppers from large stores in the city of Erbil. (Majdi Mall, Family Mall, Tableau Mall, Downtown, Grand Majdi Mall). The study assumes that social media has a positive and significant impact on sustainable marketing in large stores in the city of Erbil. The study adopted a survey research strategy in collecting data from the sample members, which numbered (7,791) respondents from customers of large stores in the city of Erbil. Structural equation modeling was used to test the proposed model of the relationship between the variables of the study. The preliminary results of the study showed that social media has Positive and moral impact in sustainable marketing. The study suggested the need for store departments in the city of Erbil to enhance the use of social media and employ it to enhance economic activities by creating virtual storefronts.

This study aims to highlight the prominent importance of the Environmental Management System (14001: 2015) as one of the basic modern concepts in the Al-Wasat/Al-Doura Refineries Company (study sample). To demonstrate the reality of implementing the requirements in the company (study sample), through the use of checklists, And extracting the extent of application of the requirements of the international standard based on the results of the checklist. The problem of the study was embodied through a set of questions: Does the company (study sample) have the ability to implement the requirements of the standard (ISO 14001)? What is the size of the gap between the company’s reality and the requirements of the standard (ISO 14001)? The study followed a case study approach based on adopting checklists as a study tool, personal interviews, and field visits to obtain data and reach the facts, and then perform calculations in order to extract the weighted arithmetic mean and the size of the gap. The researcher chose the Central Refineries Company / Doura Refinery to be the study population. Being one of the most important formations of the Iraqi Ministry of Oil, it contributes greatly to reviving the national economy, and the study found that there is a gap in the reality of implementing the provisions of the energy management system in accordance with the specification (ISO 14001: 2015)

The research aimed to find out the impact of sovereign risks on the efficiency of money market funds. Malaysian money market funds were a field for the study, as a sample consisting of (10) funds was adopted, and a sample of Malaysian government bonds was taken to identify indicators of sovereign risks that are reflected in the interest rates of these bonds. The descriptive, analogical and analytical approach was adopted, as literature and scientific sources were adopted to complete the theoretical aspect of the research. The standard and analytical approach was adopted to analyze the data collected from the research sample, and the SPSS ver.24, EViews Ver.13 program and the PANEL ARDEL model were used to obtain the results. Conclusions and recommendations were made that can be considered as a road map for financial analysts and researchers alike. The research found that there is a statistically significant correlation and influence between the variables of sovereign risk and money market funds, which is an inverse correlation and a negative effect, as the returns of money market funds are affected by sovereign risks. These returns fluctuate depending on the fluctuations in the prices and returns of government bonds and their interest. In light of the conclusions, the research recommended several recommendations, the most prominent of which is (Transparency and disclosure: maintaining a high level of transparency with investors and submitting periodic reports on the fund’s performance and potential risks.), which is generally reflected in increased returns. Funds and reduce risks.

The research aims to clarify the extent of the impact of marketing capabilities in achieving marketing proficiency, as the independent variable represents marketing capabilities represented by its dimensions (customer relationship management, marketing knowledge, brand), while the dependent variable represents marketing proficiency by (exploiting opportunities, exploring opportunities, marketing flexibility). In light of this, a number of research questions were identified, the most important of which is what is the nature of the relationship of association and impact between marketing capabilities and achieving marketing proficiency in the organization under study? Asia Cell Communications Company was chosen as the field of study, and the study was based on the questionnaire as a main tool for collecting data and information in the field aspect, and using the ready-made statistical package program (Excel, SPSS) to analyze the study data and test its hypotheses, and the number of individuals in the study sample to whom the questionnaire form was distributed reached (89) individuals under study, and the research reached a set of results, the most important of which is the existence of a positive correlation relationship for marketing capabilities in terms of its variables in achieving marketing proficiency. The study concluded with a set of necessary proposals for the company under study, including the necessity of enhancing the marketing capabilities of the company under study because it is a competitive advantage possessed by the company and contributes to the sustainability of its marketing prowess.

The aim of this study is to diagnose the role of technological culture in the application of e- management by adopting the Technology Acceptance Model (TAM), specifically the effect of technological culture on the behavioral factors of the model, which included (perceived ease, perceived usefulness, and the actual application of e- management). To achieve the aim of the study, the descriptive analytical method was used in collecting and analyzing data to reach the results. A questionnaire was adopted to collect data, and the final number of respondents was (83) individuals representing officials of administrative divisions and units in (8) colleges and institutes of Duhok Polytechnic University / Kurdistan Region - Iraq, and the data was analyzed using the statistical package (SPSS Ver.24).
The results of the study revealed the validity of the Technology Acceptance Model for diagnosing the role of technological culture in the application of e- administration, as the results showed a positive moral effect of technological culture on the perceived ease, perceived usefulness, and the actual application of el- management. Based on the results, a number of recommendations were presented to enhance the level of technological culture among officials of the administrative divisions and units in the colleges and institutes studied, and to enhance the level of perceived ease, perceived usefulness, and actual application of e- management in these units.

The current study sought to determine the impact of quality engineering processes in enhancing occupational health and safety requirements in the Nineveh Civil Defense Directorate. The study adopted in its conceptual framework the subject of quality engineering processes as an independent variable, in addition to addressing the subject of occupational health and safety requirements as a dependent variable. After crystallizing the conceptual framework and reviewing previous related research efforts, a hypothetical diagram was developed that reflects the nature of the correlation and influence relationships. And main hypotheses were formulated to be tested in the Nineveh Civil Defense Directorate through the use of ready-made programs (SPSS Ver.21) and (Amos Ver.24) in order to diagnose the relationship between quality engineering processes and occupational health and safety requirements. While the study sample will be officers and members of the Civil Defense Directorate of Nineveh Governorate, numbering approximately (1000) individuals between officers, members and employees, and in order to achieve a deeper understanding of this role, the researcher adopted the descriptive analytical approach in light of the adoption of a set of tools in collecting data and information represented by the questionnaire form in addition to personal interviews and field visits to a sample consisting of (278) respondents. The study problem appears in two parts: the first (intellectual) is represented by the lack of studies that have defined quality engineering processes and the lack of agreed-upon processes, and the speech is also drawn to the requirements of occupational health and safety and then revealing the statistical relationship between these two variables. The second part (field) is represented by the obsolescence of occupational health and safety procedures and practices in the field under study, which requires searching for improvement procedures to rediscover these practices and diagnose ways to manage and improve them with quality engineering. The study reached a set of results, the most important of which is to direct the attention of the administrative leadership in the Nineveh Civil Defense Directorate to the importance of adopting and adopting the concepts of quality engineering within the framework of improving its field practices. One of the most important proposals addressed by the study relates to improving the practices of the Nineveh Civil Defense Directorate for the four main operations of civil defense, which are (firefighting, rescue, treatment, CBRN).

The current research seeks to clarify the role of environmental culture (environmental values, environmental education, environmental awareness) in enhancing the application of green manufacturing strategies (source reduction strategy, reuse strategy, waste conversion strategy, recycling strategy) in the Mishraq Sulfur General Company through... A case study of the opinions of a sample of employees including managers and supervisors. Their number reached (100) individuals, and the questionnaire was distributed to them. (87) The research adopted two methodologies was selected using a descriptive and analytical approach
in order to determine the extents of interest of their company’s management regarding the two variables of the research by adopting a questionnaire prepared for this purpose and distributed to those surveyed. In light of the data collected from them, the relationships and effects between environmental culture and green manufacturing strategies were tested using some statistical methods, and a set of conclusions were reached, the most prominent of which was the verification of the existence of a correlation and a significant influence between environmental culture and the green manufacturing strategies of the company under study, especially with the role that the dimensions of environmental culture play towards... Building an environmentally friendly culture for what its future will be and thus supporting its pursuit of green manufacturing strategies in its application. Based on the conclusions reached by the research, a set of proposals were presented that are consistent with them, the most prominent of which is the need for the management of the researched company to pay attention to urging working individuals to develop their ideas and avoid their defects, and to take into account the dimensions of environmental culture and the green manufacturing strategy and deepen them among managers. And it began to give it a degree of precedence in the competitive field Achieving the application of green manufacturing strategies

This study aims to illustrate the importance of big data technologies in developing accounting practices at the General Authority for Taxes. The study employed big data technologies as an independent variable, highlighting the significance of big data as a supporting technology in utilizing financial data and accounting information to increase tax revenue, while the dependent variable included the development of accounting practices at the General Authority for Taxes. This included steps that contribute to enhancing the accounting reality in tax administration. The researcher relied on a descriptive and analytical approach in the theoretical aspect, based on a collection of related previous studies and journals. Regarding the analysis of the study results, the researcher used a questionnaire as the main tool, which was distributed after evaluation and arbitration to a sample of employees at the General Authority for Taxes, with a total of (70) questionnaires returned. The study reached a set of results, the most important of which was the existence of a significant relationship between big data technologies as a supporting technology in developing accounting practices that contribute to the quality of financial and accounting information. Additionally, there are challenges in analyzing big data, especially in dealing with the large amount of data generated in light of the technological development revolution. The study recommended the importance of keeping pace with modern developments, particularly in the fields of auditing and internal control systems, and developing strategies that assist in managing all details of big data.

The research seeks to achieve a set of objectives, the most important of which is measuring the impact of using forensic accounting techniques in activating corporate governance through the elements of the internal control system. In line with the importance of the research and through its problem, which was formulated in the form of a question (Does the use of forensic accounting techniques through the internal control system help in activating corporate governance),The researchers seek to test the research hypothesis, and to achieve this, a questionnaire was designed using (Google Form) and distributed electronically to the elements of the research sample consisting of employees of the departments of (financial affairs, auditing and internal control, legal affairs) (54) answers were obtained, and through the Statistical Package for Social Sciences (SPSS) program, the results of the questionnaire were analyzed. In light of the applied aspect of the research, a set of conclusions were reached, the most important of which were: The use of financial ratio analysis technology leads to identifying the operational and regular activities carried out by the research sample company and the risks of each activity. The researchers presented a set of recommendations, the most prominent of which is: The Audit Department Internal control by designing elements of the internal control system based on technical indicators of financial ratio analysis.

This research aims to compare the performance of male and female auditors in evaluating evidence and detecting fraud, as well as the impact of varying skills in professional skepticism, critical thinking, and problem-solving between them. The study utilized a prepared checklist and analyzed it using gap analysis equations and the independent samples t-test to compare female and male auditors. The research included auditors working in the internal audit units of 90 commercial and Islamic private banks distributed across northern Iraq in the governorates of Nineveh, Tikrit, Duhok, Erbil, Kirkuk, and Sulaymaniyah. A total of 198 auditors were identified in these banks, and through discussions, 178 valid checklists were completed for analysis, representing the research sample with a response rate of 89.90%, which is very good and acceptable in accounting studies, the research found no statistically significant differences between female and male auditors in terms of their skills in professional skepticism. This is attributed to the fact that both groups receive similar professional training, education, and development opportunities, equipping them with the necessary skills to apply professional skepticism. However, there are significant differences between female and male auditors in their analytical skills (critical thinking and problem-solving). These differences are influenced by various social, psychological, and experiential factors, including gender socialization, communication styles, and risk behaviors. The researchers recommend that the management of these main banks and their branches in the governorates increase targeted training and development for each gender concerning the enhancement of professional skepticism, critical thinking, and problem-solving skills.

This research aims to introduce the concept of banking risks and their impact on the quality of financial reports. The research dealt with a sample of (15) banks listed on the Iraq Stock Exchange for the period extending from 2013 to 2022, as the independent variable (banking risks) was measured according to several indicators. These are the percentage of non-performing loans, cash liquidity, and the basic indicator approach. As for the dependent variable (quality of financial reports), it was measured according to the accounting conservatism index. Correlation and regression models were used to examine the relationship and influence between these variables. The research concluded that there was an increase in the level of credit risk. While there is a decrease in the level of liquidity risks and operational risks, as for the quality of financial reports, it is noted that there is a significant decrease in the level of accounting conservatism. The results of the research also showed that there is no effect of the dimension of credit and liquidity risks on the quality of financial reports, while there is an effect of the dimension of operational risks in The quality of financial reports. The most important thing that the researchers recommend is to increase and develop awareness among banks operating in the banking system of the importance of improving risk management practices, especially credit and liquidity risks, because of their major role in improving the utility of information for users of financial reports.

The research aims to determine the extent of the impact of managerial entrenchment on the earnings quality within a group of banks. The research sample included the financial reports of some Iraqi banks listed on the Iraq Stock Exchange, (10) banks, for the period from (2013) to (2022), so that the total number of views was (100) views. The researchers relied on measuring the impact of managerial entrenchment on two measures: the independence of the board of directors and the period of the CEO’s tenure. While the earnings quality was measured through the continuity of profits. The research reached mixed results, as there was a significant negative effect of managerial entrenchment (according to the board independence scale) on the earnings quality. Meaning that the high level of managerial entrenchment according to this scale will have a negative effect by reducing the quality of profits in the banks in the research sample. While the significant effect of the managerial entrenchment (according to the scale of the CEO’s tenure) on the earnings quality was not proven.

The research aims to clarify the concept of the economic cost of environmental pollutants, the chances of losing the rights of current and future generations, and the importance of including environmental costs when calculating production costs in national income accounts. The research reached the conclusion that the institutions concerned with environmental protection in Iraq have not succeeded in removing or reducing sources of pollution. At least to ensure the protection of the environment from investment decisions that are hostile to the basic natural resources of the environment (water, air, soil) and the misuse of raw materials as the basis of production processes and economic and social well-being. Which led to the adoption of the recommendation to work hard to develop systems for monitoring sources of pollution, protecting the Iraqi environment from them, and reducing their effects through modern treatments with green energy to ensure a healthy life free of pollution. From this standpoint, it is necessary to rely on the concepts of sustainable development and apply its indicators and goals, in order to incorporate the positives generated from the activation of green technologies and what is directed towards developing production structures that enhance the real income of the individual.

Increasing attention to the issue of preserving natural resources and rationalizing and sustaining their exploitation, as it is one of the main pillars for achieving sustainable development in general and sustainable agricultural development in particular, and the trend towards the rational use of these resources in order to achieve their sustainability and take into account the right of future generations to them, by moving towards achieving the requirements of the green economy, which contributes to creating the desired balance through the creation of green jobs and green investment in many sectors such as agriculture and renewable energies. The research aims to shed light on the nature of the relationship between the green economy and sustainable agricultural development of a selected sample of countries, which was divided according to the World Bank's divisions according to income levels for 2021 and rely on a number of environmental and economic indicators within the framework of sustainable agricultural development divided into three groups. The research assumes an integrated relationship between sustainable agricultural development and the green economy. It is not possible to achieve agricultural sustainability without the presence of the main rule, which is the preservation of natural capital. The research found that the green economy index is in direct relationship with the indicator of the proportion of agricultural land in both high and middle-income countries, while the inverse relationship between the two indicators appeared for the rest of the group countries. There is a difference in the results of the two dimensions (effective use of resources, and protection of natural capital) between the rise and fall between the countries of each group and between different groups. The reason may be due to the form of resource exploitation and the nature of agricultural and environmental economic policies in each country.

The research aims to know the impact of some economic variables on economic growth rates in Iraq. Which are represented by (household consumption spending, investment spending, government consumer spending, exports, imports, broad money supply M2, tax revenues) and economic growth expressed as gross domestic product at constant prices in The Iraqi economy for the period (2004-2022), using modern standard models based on the methodology of the Autoregressive Distributed Lag Model {ARDL}. The results of the stationarity test showed that all variables are stationary at the first difference of the Phelps test - Perron, excluding the broad money supply variable, became stationary when conducting the KPSS test. While the results showed that there is a long-term parallel relationship (co-integration) between the variables studied according to the Bounds Test methodology, the results of the standard analysis proved that all variables affect the GDP according to the meaning of economic theory, with the exception of the variables of exports and the broad money supply. As the results of the analysis showed, the standard value of the error correction parameter was negative and significant, and the tests proved that the model was appropriate and free of all standard problems. The research concluded with a set of proposals, the most important of which is the necessity of directing export revenues towards establishing investment projects to get rid of Iraq’s rentierism by distributing the revenues of investment projects towards the productive sectors to stimulate growth.

This study aims to analyze the impact of external loans on sustainable development in the Iraqi economy during the period 2004-2022. The study is based on the hypothesis that external loans did not have a positive role in achieving sustainable development in Iraq during the study period. The reality of economic life in Iraq witnessed a decline in the volume of its domestic savings, which led to high unemployment rates and fluctuating inflation rates, which made it depend on external Loans to meet the requirements of the development process so repaying these Loans became a burden on its economy. To achieve the study objectives and prove its hypothesis, the analytical method was relied upon to study the trends of variables and the relationships between them. The study reached several conclusions, The most important of which is the Iraqi economy relies heavily on external loans in the face of economic, political, or security crises, in addition to the failure to use these Loans properly as they were directed towards non-productive projects instead of peing directed towards productive projects with financial returns. The study concluded with a set of proposals, the most important of which is the need for the Iraqi government to evaluate the benefits derived from foreign loans, and develop future plans and programs to maximize benefits and minimize losses. In addition to the need to reduce Iraq's dependence on external Loans by diversifying sources of international financing and increasing domestic savings for the purpose of promoting sustainable development.

The study aimed to identify the relationship between tourism and economic development, and the role of tourism marketing in the tourism industry. It also aimed to identify the strategies used to develop the tourism sector, the obstacles that the tourism industry faces in achieving sustainable development, the impact of the tourism industry on sustainable development. And what is the contribution of the tourism industry in achieving sustainable development. It concluded several results, the most important of which is that the tourism industry is an integrated system based on the interaction between the tourist and the host municipal environment, and the mutual influence between them. The essence of this industry depends on multiple factors that influence tourism activity, including natural phenomena and human factors. The tourist's presence in the host location for a period of at least 24 hours is an important factor in determining the extent to which these factors affect the tourist's experience. Tourism contributes to providing very large amounts of tourism in some countries, which leads to improving their balance of payments. It concluded that the tourism sector in China is gaining great importance, which makes it a sector that contributes to economic development, as we find that the tourism sector has been placed among the strategic priorities for economic development. It also recommended paying attention to tourism as it is used as an engine for the process of balanced regional development and raising the standard of living of less developed regions that possess tourism sources and resources. To make them a center for eco-tourism that can raise the standard of living of the region and increase the importance of the region touristic.

This study aimed to investigate the impact of capital adequacy on non-performing loans from the perspective of researchers in Iraqi commercial banks. The study sample consisted of all employees in Iraqi commercial banks, totaling (285) individuals. The study relied on a proportional stratified sample of all individuals in the study sample. The descriptive-analytical method was employed, utilizing various statistical methods, notably the (SmartPLS 4) program. The study yielded several results, including that the overall performance indicator of capital adequacy and non-performing loans was moderate. The study also revealed an impact of capital adequacy dimensions (foreign ownership structure, institutional ownership structure, managerial ownership structure, short-term debt, total debt) on non-performing loans at a significance level (α ≤ 0.05) in Iraqi commercial banks. The study recommended that Iraqi commercial banks focus on enhancing governance and transparency, in addition to continuously improving lending strategies and risk assessment.

The current research aims to shed light on agricultural marketing and the marketing challenges facing the marketing of the wheat crop. The research problem emerges in the following question: What are the marketing challenges facing wheat marketers from the point of view of workers in the General Grain Trading Company/Salah al-Din Branch and from the point of view of Marketers in Saladin Governorate? What are the mechanisms for treating it? Which resulted in a set of hypotheses that were tested using a number of statistical methods. The data was collected using a questionnaire as the main tool for collecting data. The researcher distributed the questionnaire form to the individuals surveyed (175) in the Salah al-Din Grain Trade Branch out of a total of (320), and the questionnaires were valid. (169) questionnaires were included for analysis, and (6) questionnaires were canceled due to a lack of answers. The questionnaire form was distributed to farmers in Salah al-Din Governorate, numbering (370) out of a total of (9867), and the questionnaires suitable for analysis were (353) forms, as they were not returned. (7) questionnaires, and (11) questionnaires were canceled due to a lack of answers and personal data. The research reached a set of results, the most important of which is that the researched organizing company did not provide any significant services other than the traditional and recognized services. And the apparent weakness in its interest in all marketing activities that have a direct impact on the marketing and productivity of the wheat crop, and the lack of interest in developing and improving agricultural practices. The research presented a set of proposals and mechanisms for their implementation. Consistent with these results.

Variable selection is a very helpful procedure for improving prediction accuracy by finding the most important variables that related to the response variable. Poisson regression model has received much attention in several science fields for modeling count data. Golden jackal optimization algorithm (GJO) is one of the recently efficient proposed nature-inspired algorithms that can efficiently be employed for variable selection. In this work, GJO algorithm is proposed to perform variable selection for Poisson regression model. Extensive simulation studies and real data application are conducted to evaluate the performance of the proposed method in terms of prediction accuracy and variable selection criteria. The results proved the efficiency of our proposed methods and it outperforms other popular methods.

The research aims to examine the impact of banking service quality on customer satisfaction and trust in the services provided by the studied bank in Iraq. It is a field study conducted on the Rafidain Bank in Salahuddin for its branches in Tikrit and Aldawr. The hypotheses were tested using descriptive and analytical statistics to measure the impact of banking quality and its four dimensions (tangibility, reliability, responsiveness, and empathy). The study population consisted of customers and clients of Rafidain Bank in tow branches. To achieve the research objective, the researcher developed a questionnaire consisting of 24 items, including demographic characteristics of the research sample. The questionnaire was distributed to 176 individuals from the study population, and 121 valid questionnaires were retrieved for analysis, representing a response rate of 68.75%. The data was collected, analyzed, and hypotheses were tested using SPSS and Excel software.
One of the main findings of the research is that the three dimensions (tangibility, reliability, responsiveness) were perceived as having the highest quality of banking services from the customer's perspective, while empathy was perceived as having the lowest quality.
Furthermore, there was a statistically significant impact of banking service quality, specifically tangibility, reliability, and responsiveness, on customer satisfaction in Rafidain Bank at a significance level of less than 0.05. However, there was no statistically significant impact of banking service quality, specifically empathy, on customer satisfaction at a significance level of less than 0.05.

Preparing Digital sustainability reports (DSR) is a new challenge facing the accounting and auditing profession because organizing these reports is crucial for companies facing increasing sustainability requirements. This research is an initial step in helping this profession identify the qualifications necessary for preparing (DSR) by providing a comprehensive framework for these reports. The research aims to identify the qualifications needed for accountants and auditors when preparing and evaluating (DSR). To achieve the research goal, a field study was conducted on a sample of (110) individuals drawn from the research community consisting of accountants, auditors, and academics working in accounting and auditing offices, companies, banks, and Iraqi universities. Data collection relied on a questionnaire, Descriptive and inferential statistical tools in the program (SPSS) were also used to analyze the collected data and test hypotheses. The research concluded that the scientific and professional qualification of accountants and auditors helps in preparing and evaluating (DSR).

The aim of the study is to measure and analyze the impact of the public budget deficit on the trade balance in Iraq for a period of approximately two decades (2004-2022). The study utilizes both deductive and inductive methods for reaching its aim. The data used in this study was collected from the Iraqi Central Bank as well as the Iraqi finance ministry. To analyze the data and draw the study’s conclusion a statistical software called (SPSS) was used. After carrying out correlation and regression analysis the study found out that there is a strong positive and statistically significant relationship between the Iraqi public budget deficit and trade balance implying that when the Iraqi public budget goes unbalanced so does the Iraqi trade balance.

The research aims to measure and analyze the impact of positive and negative exchange rate shocks on the consumer price index in Iraq by using monthly data using the (NARDL) model. The results showed that there is a joint integration relationship between parallel exchange rates and the consumer price index in the short term. When exchange rates increase by (1%), this leads to an increase in the consumer price index by (0.018%), while when exchange rates decrease or fall by (1%), this leads to a decrease in the consumer price index by (0.031%). In the long term, when exchange rate increases by (1%), this leads to an increase in the consumer price index by (0.027%), while the decline in exchange rates has a significant negative effect on the consumer price index at a confidence level of (1%). When exchange rates decrease or fall by (1%), this leads to a decrease in the consumer price index by (0.150%). The study also recommended increasing control over the currency selling window to limit exchange rate fluctuations by following up on the economic committees concerned with monitoring changes in market prices. Also, banks should keep pace with the development that has occurred in banks in other countries and use exchange systems that are compatible with the Iraqi economy and bear part of the shocks and circumstances it is going through.

This study investigates the profitability of banks, which is affected by internal factors. It aims to determine the relationship between bank characteristics and bank performance in the Kurdistan Region of Iraq. Secondary data was used from the financial statements of CIHAN Bank for the period 2009-2020. The independent variables were bank size, liquidity, capital adequacy, and asset management, while the bank's profitability was used as the dependent variable. Understanding the characteristics of the bank is essential for managing its financial performance and contributes to the economic growth of a country. Pearson correlation tests assessed the relationship between the independent variables and the dependent variable of bank profitability. The Statistical Package for the Social Sciences (SPSS Ver.20) was used for data analysis and presentation. The results indicated that three independent variables had a positive relationship with the bank's profitability, while asset management did not. In the model, the null hypothesis was rejected for all variables except asset management. The study recommended that an effective financial system is vital for the development of a country's economy, as disruptions or failures in the system can lead to economic hardships.