Muthanna Journal of Administrative and Economic Sciences

The current study aims to test the relationship between felt accountability and anxiety in the workplace through the Moderating role of psychological empowerment. It attempted to provide a theoretical framework for the essential things presented by writers and researchers about the study variables, in addition to an analytical, practical framework for the opinions of (131) Rashid Bank, Diwaniyah branch employees. The researcher adopted the questionnaire as the primary tool to measure the study variables, which consists of three sections. The first section was devoted to measuring felt accountability based on the scale developed by (Hochwarter et al., 2003), and the second section was devoted to measuring psychological empowerment based on the scale developed by (Spreitzer, 1995), while the anxiety was measured according to (McCarthy et al., 2016.(
By adopting a set of statistical tools such as the arithmetic mean, standard deviation, multiple analysis of variance (MANOVA), and one-way analysis of variance (ANOVA), the study reached a set of results, the most important of which is (There is a significant correlation between felt accountability and anxiety in the workplace. High levels of felt accountability increase an individual's anxiety in the workplace, and psychological empowerment plays a Moderating role in this relationship.) In light of these results, a number of meaningful conclusions and recommendations were formulated.

This research discusses the importance of (RCA) as an accounting and administrative tool in achieving competitive advantage for economic units. The main objective of this research is to explore how (RCA) can contribute to improving economic units' financial and operational performance, thus enhancing their ability to compete in markets. The research relies on an analytical methodology that includes reviewing previous literature and analyzing the financial and operational data of the Diwaniyah Tires Factory through interviews with managers and accountants to understand the role of (RCA) in administrative and strategic decisions. At the same time, the most prominent conclusions indicate that the application of (RCA) contributes significantly to allocating the costs of products that are closest to accuracy by avoiding waste and getting rid of idle, unused energy, and improving the product quality by precisely specifying the resources needed for each production process. Thus, this research concluded that (RCA) is not only an accounting tool but a comprehensive strategy that contributes to Achieving competitive advantage by improving the use of resources, enhancing capabilities to adapt to changes, and achieving better performance.

The issues of traditional systems appear, including the problems of allocating indirect costs based on volume and the weakness of systems based on central management, which imposes integrating cost and administrative systems to allocate indirect costs appropriately, making the financial performance evaluation better with this allocation. The main objective of the research is to apply the TDABC & RA systems. To achieve the research objective, the researcher utilized the inductive research method by extrapolating data from one of the companies operating in the industrial sector. Among the research tools used is the implementation of the steps to apply the two systems. The research concluded with a set of conclusions, the most prominent of which is that the theoretical and practical framework for integration between the TDABC & RA systems has an essential role in evaluating the financial performance of the cement plant in a better way. As for the most critical research recommendations, integrating cost and administrative systems contributes to addressing the weakness of evaluating and measuring financial performance in the cement plant.

In light of modern financial developments, digital wallets (E-Wallets) have emerged as one of the most prominent technologies in use, experiencing a significant increase in their adoption for online shopping due to their ease of use and security. This study analyzes the factors influencing the use of digital wallets in enhancing online shopping, relying on the TAM model. The study followed a descriptive-analytical methodology, with an electronic questionnaire designed and distributed to a sample of Mosul University students, collecting 367 responses. Structural equation modeling was employed to validate the proposed model and test the hypotheses using SPSS24 and AMOS24 software.
One of the study's key findings is that all the factors examined in the model (perceived usefulness, perceived ease of use, perceived enjoyment, and perceived trust) positively affect the adoption of digital wallets. Moreover, it demonstrated that digital wallets directly and significantly impact online shopping. The study recommends that online stores adopt digital wallets to streamline payment processes, thus facilitating customer purchases.

All countries work to develop and grow their national economy, especially the development and growth of the real economy sectors. This is attributed not only to the importance of these sectors in forming the country's gross domestic product (GDP) but also to the pivotal importance of these sectors that directly affect human needs, in addition to the fact that these sectors represent a significant financial resource for the state's general budget. Therefore, governments of countries, especially capitalist ones, strive to rehabilitate and develop these sectors. In Iraq, the matter is somewhat different. Although Iraq has many components to advance and develop the country's real economy sectors, the reality is different. Despite this importance, the sectors that represent the real productive economy in Iraq are still backward and suffer from great neglect. Policymakers in Iraq after 2003 relied on the financial abundance provided by the export of crude oil. Accordingly, successive governments in Iraq focused on developing the oil sector in extraction and marketing, neglecting all sectors of the country's production Until the national economy became, with all its details, indicative of the extraction and export of crude oil. Instead, the state's economic, financial, monetary, and commercial policies depend on oil revenues. This situation threatens the future of the national economy. Based on this, all specialists needed to think of real solutions and mechanisms far from utopianism to restore balance to the sound economic equation through the rehabilitation and development of the productive economic sectors in Iraq. This is precisely what our research will focus on, through investigating the causes that led to the decline in the contribution of the productive sectors to the Iraqi GDP to less than (6%)—and trying to propose a reform program after identifying the most critical challenges facing the real economy sector in Iraq

The purpose of this research is to investigate the relationship between the variable of management by wandering, which will be measured through five dimensions (fact discovery, communication, motivation, creativity, and feedback), and the variable of organizational machismo, which will be measured through four dimensions: unethical manipulation, desire for status, desire for control, distrust of others, and knowledge concealment behavior, which will be measured through three dimensions: (evasive concealment, pretending stupidity, rational concealment) for a sample of middle schools in Najaf Governorate. Based on the random sample, (110) questionnaires were distributed to teachers, and the number of unreturned questionnaires was (9), while the returned questionnaires that were valid for statistical analysis were (101) with a representation rate of (91%). They were analyzed through the AMOS v.24 and SPSS VR.26 programs. The results showed statistically significant influence relationships between the research variables (management by wandering, organizational mecha-philia, and knowledge-hiding behavior). The scarcity of studies focused on determining the relationship between the research variables management by wandering, organizational mecha-philia, and knowledge-hiding behavior, and the existence of a real problem that affects the performance of middle schools in Najaf Governorate. This study recommends educating teachers on sharing knowledge, avoiding concealment processes in the schools under study, and encouraging them to learn continuously

The study aims to analyze the impact of changes in the financial structure of banking on the financial performance of a sample of commercial banks listed on the Iraq Stock Exchange for the period (2011-2020). It highlights the components of the financial structure, including equity, loans, deposits, and retained earnings. They influence specific financial performance indicators, specifically return on equity (ROE) and return on assets (ROA). This analysis is based on official data from the Iraq Securities Commission’s website and addresses management's primary challenges in making financing decisions. The study reached several conclusions, most notably supporting the primary hypothesis that changes in the financial structure of banks affect financial performance, as well as the importance of optimizing the use of available resources to achieve profitability and avoid financial risks.

Our research aims to understand indirect foreign investment and analyze its role in the Iraqi stock market, specifically highlighting this role in the Iraqi Stock Exchange. It is significant for supporting and enhancing the country's economy and achieving economic development in various countries, especially developing ones. To achieve this goal, it has analyzed indicators related to indirect foreign investment by non-Iraqis, including the traded stock and value indexes. The researcher employed data analysis methods by examining the purchased and sold traded stocks, as well as the purchased and sold traded values for foreigners in the Iraqi financial market for the period from) 2009 - 2023(.
The research concluded that the traded shares bought and sold in the Iraqi financial market have seen an increase in their contribution rates in the last year (2023) from our study, marking the highest percentage compared to previous years. We observe that the contribution rate of the traded value sold and bought in the Iraqi financial market has risen even more in the last year of the research. It is recommended that long-term investments in securities be encouraged by providing specific incentives for investors, such as tax incentives for those who hold their shares for a specified period and granting free shares.

This research seeks to measure and determine the contribution of green human engineering in reducing the incidence of occupational diseases and thus reflect on improving workers' performance, increasing productivity, and raising the morale of individuals working in the work environment. The research problem can be represented as (the work environment suffers from poor productivity due to the use of traditional means and tools that have a negative impact on the health and safety of individuals working in the researched field). To address the problem raised, the green human engineering approach was chosen to overcome the weaknesses in the material requirements used in the work environment. The questionnaire was the primary tool used to obtain data in the research field. The research sample was represented by individuals working in several factories in Nineveh Governorate, Mosul District (Mosul Furniture Factory, Adush Cement Factory, Iron and Steel Factory). The data were analyzed, and conclusions were reached based on the results. The research presented a set of proposals that serve the researched factories

The contents of the current research are directed towards measuring the subject of soft skills among human resources in the educational system by diagnosing the level of their availability in the university under study and then highlighting the nature of the differences in the responses of the individuals under study towards these skills, specifically concerning the following skills: (communication, teamwork, leadership, self-management, decision-making and problem-solving, professionalism, experience). To achieve this, the current research problem was identified by raising a set of questions whose features are embodied in the extent to which it is possible to locate the reality of these skills. Then, the level of their clarification was determined according to their relative importance. The presidency of the University of Mosul was chosen as the current research field. To collect data related to the current research, the (checklist) was relied upon as the primary tool directed toward a sample of heads of departments and divisions with a total of (43) individuals. Based on the technical analysis of the checklist (weights, repetitions, result, rate, percentage, hypothetical mean rate, gap size). A set of conclusions was presented, the most important of which was the degree of agreement among the individuals surveyed regarding the availability of soft skills among human resources at the university under study, with varying levels between one skill and another. To benefit from the results achieved, several recommendations were raised that are necessary to achieve the current research objectives, especially about improving individual and organizational performance levels.

The study aims to identify the Chinese economy's economic variables by studying and analyzing exchange rate and export promotion policies as they directly relate to the country and its external environment. Studying the relationship between currency exchange rates and exports, on the one hand, and exports and economic growth in China, on the other hand, is essential in knowing when devaluing the Yuan exchange rate leads to higher export growth, which helped raise economic growth rates in China. Therefore, the study relied on the hypothesis that "if China comes up with financial policies to reduce the exchange rate of its local currency, we will reflect on the growth of exports, which will cause positive effects on economic development in it.
The study based on the Econometric approach showed a long-run integrative equilibrium relationship between the variable following economic growth in China and the independent variables of both the exchange rate and exports. Every single change in the rate of export growth leads to direct changes in China's gross domestic product (GDP) by the amount of the correction coefficient of (0.28), which is an outcome that is consistent with economic logic. When exports increase, a surplus in the trade balance is achieved to reflect positively on economic growth

The study aims to show the financial impact of the imposition of the digital tax on the profits of electronic companies in increasing the general revenues of the state and to identify the obstacles that tax authorities may face during its imposition. The study methodology relies on the inductive approach in observing the research problem represented by the weak contribution of traditional tax revenues in supporting general revenues, as well as the deductive approach to clarify the nature of the relationship between the independent and dependent study variables according to theoretical and applied frameworks. For this purpose, we designed a questionnaire of two axes distributed to a purposive sample of 71 managers and estimators working in the General Tax Authority. The results of the hypotheses were tested according to the statistical program (SPSS). The value of the research is represented in what was reached regarding the existence of a positive direct relationship between imposing a tax on the profits of electronic companies and increasing revenues, which confirms the critical role of the imposition of digital tax. The key recommendation of the study is the confirmation of the necessity of the Iraqi Ministry of Finance to form a new department whose job is to track digital businesses and open tax files for them, which contributes enormously to enhancing tax collection and achieving the state's development goals

The research aims to analyze the relationship between monetary policy tools and the structure of domestic debt in Iraq based on the multiple regression model after testing the stability of the series under study using approved tests based on monthly data (2016-2024). The research reached several conclusions confirming a relationship between the variables. Using the standard method, it became clear that the relationship between the independent variable Policy Price (PP), which expresses the policy rate, the cash reserve variable Monetary Reserves (R), and the dependent variable, remittances discounted from the Central Bank (CBC), is an inverse relationship, i.e. if the value of Policy Price (PP) decreases by (1%), the variable Central Bank Discounted Transfers (CBC) increases by (-.0584246) million dinars. If R decreases by 1%, Central Bank Discounted Transfers (CBC) increases by (-.0323548) million dinars, and the relationship is insignificant. The effect of the open market is positive and insignificant, i.e., if the Open Market (OM) increases by (1%), the value of remittances discounted from the Central Bank increases by (.0019696) million dinars. The relationship between the Policy Price (PP) variable and the cash reserve variable Monetary Reserves (R) with the dependent variable domestic debt TID is an inverse relationship, i.e., if the Policy Price (PP) value decreases by (1%), Total Internal Debt (TID) increases by (-.0186893) million dinars. If Monetary Reserves (R) decreased by 1%, Total Internal Debt (TID) increased by (-.0327224) million dinars, and the relationship is not significant. Accordingly, the study recommends implementing appropriate policies for domestic public debt and adhering to rules that include loan terms and usage. This reduces the debt burden while enhancing effectiveness in projects stimulating investment flows.

The research aims to understand the role of strategic orientation, which includes customer orientation, technological orientation, market orientation, and service orientation, as an entry point to activate entrepreneurial marketing for hotel organizations. The research focuses on several Iraqi organizations located in Baghdad, Iraq. The research sample consisted of department managers, section heads, and employees in these hotel organizations. The main hypotheses of the research focused on the extent to which strategic orientation contributes to activating entrepreneurial marketing for hotel organizations. The researcher relied on a framework based on relevant references and literature related to the research topic. A specially designed questionnaire was used for this purpose, and data were analyzed using SPSS V.20. The key findings of the research indicate that the organizations in the sample give significant attention to customer satisfaction, which was confirmed by the analysis results. The research concludes with several recommendations, including employing entrepreneurial marketing dimensions within the sample organizations to increase sales through high-quality hotel services, thereby gaining customer satisfaction.

The current research aims to determine the role of strategic thinking skills, the independent research variable (reflection, systemic thinking, and reformulation) in the effectiveness of crisis management, measured by (resource mobilization, response, and communication). The research relied on the descriptive analytical approach in collecting, analyzing, and interpreting the research data and information. The questionnaire was also used to collect data and information from a sample of (56) directors working in the Ministry of Education, the research community. The statistical program (SPSS-V26) analyzed the data and information obtained. The research reached several results, the most important of which is a correlation between the two research variables and the impact of strategic thinking skills on the effectiveness of crisis management that the organization under study may face. Moreover, the research reached a set of recommendations, the most important of which is that the organization under study should emphasize practicing its strategic thinking skills to enhance the effectiveness of management, preparedness, and prevention of various and potential crises

This research explores the nature of the Duration-Based Costing (DBC) technique, its application requirements, and its role in performance evaluation according to the principles of responsibility accounting in economic units. DBC reflects a deeper understanding of how costs are allocated to activities based on the time required to perform them, enabling economic units to assess the effectiveness and efficiency of resource utilization. Moreover, the research examines how this technique can support performance evaluation by providing more accurate and transparent financial reports, which improves managerial decision-making. To achieve the objectives of this research, the study was applied to the Men’s Clothing Factory in Najaf, relying on data from the year 2022. The factory identified the indirect manufacturing costs. One of the key findings of this research is that applying DBC helps improve the accuracy of cost allocation associated with various activities within economic units, leading to a fairer and more precise distribution of costs. Additionally, DBC can provide more accurate financial and managerial information than traditional methods. We recommend implementing the DBC technique in Iraq due to its significant role in enhancing the accuracy of cost distribution and performance evaluation

This research aims to analyze the impact of sustainability integration in strategic planning on the quality of accounting information in the banking sector, where a sample of banks in the Iraq Stock Exchange was selected because they prepare sustainability reports periodically. The research adopted the descriptive-analytical approach, and data was collected using a questionnaire distributed to 110 accountants, auditors, financial managers in those banks, and financial analysts, where 93 valid questionnaires were retrieved for analysis, with a response rate of 84.5%. The questionnaire focused on measuring the impact of applying sustainability principles to strategic planning on improving the quality of accounting information, such as transparency, accuracy, and reliability. The results showed that integrating sustainability principles into strategic planning enhances the quality of accounting information and increases investor confidence, improving banks' financial performance. Statistical analyses, including regression analysis, revealed a positive and statistically significant relationship between adopting sustainability in strategic planning and improving the quality of accounting information. Based on the results, the researcher recommends enhancing the integration of sustainability principles into the strategic planning processes in the sample banks and intensifying efforts to issue comprehensive sustainability reports to ensure transparency and increase investor confidence.

This research aims to study and analyze the role of local leadership in enhancing local performance in the Thi-Qar Governorate, focusing on the administrative and organizational aspects that contribute to improving the efficiency and effectiveness of services provided to citizens. The research seeks to measure the role of local leadership in enhancing local performance. For this purpose, a set of hypotheses was formulated, the most important of which was to find the relationship between correlation and influence (local leadership with its dimensions in local performance). To achieve the hypothesis tests, this research was applied to a sample of executive departments within the governorate, numbering 140 individuals, and the research data was collected through a questionnaire.
The SPSS program was utilized to analyze the quantitative data extracted from the questionnaire, as it allows for descriptive statistics tests such as (averages and standard deviations.(
Finally, the research recommends enhancing the independence of local leadership, providing the necessary financial and technical support, and developing training programs for regional leaders to enable them to face challenges and achieve local development goals effectively.

The current study aims to find out how Return on Equity (ROE) and Return on Asset (ROA) affect a company's worth in banks listed on the Iraq Stock Exchange between 2017 and 2020. The study uses a quantitative descriptive method. The purposive sampling technique uses secondary data from the four banks (International Development Bank, National Bank of Iraq, Iraqi Middle East Investment, and Ashur Bank. The researcher used standard deviations to analyze the data. Return on Equity (ROE) and Return on Assets (ROA), two profitability factors that affect the value of companies in banks listed on the Iraq Stock Exchange, are used in the study's findings to analyze financial performance.

The current research aims to identify the role of the Internet of Things (IoT)in achieving work quality in its dimensions (work pressure, job satisfaction, job security, wages and promotion, employee participation). The research relied on the descriptive analytical approach to study the relationship between variables (Internet of Things, work quality). Regarding the study community and its sample, a field study was implemented in Rashid Bank / Nineveh Governorate by distributing a questionnaire form to several employees. The researcher relied on the (questionnaire form) which includes a sample of employees of Rashid Bank distributed (50) questionnaires to the researched individuals and received (47) forms suitable for analysis, i.e. a response rate of (94%). The questionnaires were analyzed using the SPSS program to reach the results. The research has reached several results, the most important of which is a significant correlation between the Internet of Things and the combined dimensions of work quality. In addition, there is a close correlation between the Internet of Things and each dimension of work quality. The work pressure dimension obtained the highest correlation value, while the job security dimension obtained the lowest correlation value. The researcher recommends spreading a culture that encourages and enhances quality work behaviours and providing an appropriate infrastructure.

The current study explored the relationship between leader-member exchange and proactive performance, focusing on the serial mediating role of psychological safety and psychological empowerment. It also provided a scientific contribution by revealing the serial mediating mechanisms that explain the relationship between leadership and proactive behaviour. The study sought to test its hypotheses through a sample of 224 employees at Al-Muthanna University. The study used the questionnaire as the primary tool for collecting data. It was analyzed using various statistical methods, including Confirmatory Factor Analysis (CFA) to assess the validity of the measurement tools. The path model within the serial mediation framework using PROCESS software for advanced statistics. The study's results demonstrated the importance of serial mediation of psychological safety and psychological empowerment in explaining the effect of the relationship between the leader and the member on proactive performance and providing purposeful recommendations.

The financial system is generally divided into deposit financial institutions and non-deposit financial institutions. The difference between the two types is that the first type relies mainly on deposits and is one of the sources of obtaining funds to use those resources, whether by lending or investing them directly in the banking system. In contrast, the second type relies mainly on its expertise and financial resources. What concerns us in this research is determining the role of deposits of various types in activating and activating investment and the extent of the ability and potential of the Iraqi banking system to employ those deposits, whether at the level of direct investment or the banking system granting those funds in the form of direct loans. The ARDL model was utilized to determine the existence of a joint integration relationship between deposits, loans granted and financial investments. It was found that current deposits occupied the most significant proportion of total deposits, with joint integration between deposits and loans paid on the one hand and financial investments on the other.

The research aimed to explore the relationship between the quality of internal auditing, which reflects the efficiency of control and administrative processes, and the financial performance of commercial banks, which expresses the extent to which banks achieve their profitability and operational goals, with a focus on the Islamic Bank of the South during the period (2022-2023). The importance of the research is highlighted by determining the extent to which the quality of internal auditing affects improving the financial performance of banks and its role in enhancing their financial sustainability. A descriptive analytical approach was utilized in the theoretical framework to clarify the basic concepts and variables related to the study, and a quantitative analytical approach was used to analyze the questionnaire data. The questionnaire was distributed to a sample of (50) employees of accountants and auditors working in the bank under study, and statistical tools such as simple regression analysis and the Pearson correlation coefficient test were used to determine the nature of the relationship between the variables. The results showed a statistically significant correlation and influence between the quality of internal auditing and financial performance. The study recommended the need to use advanced tools and techniques to enhance the quality of internal auditing and improve financial performance in line with customer requirements and expectations

Economic units face significant challenges in light of rapid economic and technological changes. Therefore, the research seeks to achieve a primary goal represented in the integration of the activity-based costing method and total quality management to support the requirements of the lean manufacturing system and to determine the role of activities based on activity-based costing and total quality management in supporting the requirements of the lean manufacturing system and to identify modern methods of total quality management in supporting the requirements of lean manufacturing in economic units. In addition, the tools for integrating cost-based activities and total quality management must be identified to support the requirements of the lean manufacturing system. The relationship between these methods and their impact on production efficiency, cost reduction and product quality improvement was analyzed. The research reached significant results in integrating these methods and overcoming the challenges facing units in their application. The research provides a comprehensive vision of applying the activity-based costing system and total quality management to achieve competitive excellence for units. It was analyzed how these methods improve decision-making, increase operational flexibility, and respond quickly to market changes. The challenges facing units applying these methods were also identified, and appropriate solutions were proposed to support their future strategies

The study examines the impact of artificial intelligence on digital value creation within the operational framework of Al-Murabba Software Solutions Company. In the rapidly changing global economy, robotic process automation has become one of the most essential and fastest-growing concepts. Artificial intelligence has significantly transformed the digital value creation landscape, especially in software solutions companies such as Al-Murabba. This transformation is characterized by integrating artificial intelligence into business models, which enhances operational efficiency and encourages innovation. The researcher adopted the descriptive approach, which is used to study phenomena as they exist in reality, without intervention or change by the researcher. This approach aims to accurately describe, analyze, and interpret the phenomenon to reach scientific conclusions that reflect its reality. The field study includes distributing (150) questionnaires to employees and management, of which (103) were suitable for analysis. They were analyzed using the advanced statistical program Smart PLS V.4 and observing the digital systems used within the company. The results highlight that integrating artificial intelligence technologies significantly improves workflow, decision-making, and competitive advantage in the digital solutions market.

The research aims to provide theoretical frameworks on the study's variables (performance audit and software accreditation) and highlight the elements of performance audit and how to use them in obtaining software accreditation for colleges of management and economics through the intermediate role of analysis SWOT. The deductive approach was used to switch from the general aspect related to identifying what software accreditation and what performance audit and its elements to reach the aspect of activating performance audit elements in achieving software accreditation for colleges through the intermediate role of S analysis SWOT. Also, the inductive approach was adopted to switch from the special one related to the research problem observation to the general aspect by circulating recommendations for activating the performance audit elements to complete the program accreditation activities on time. The most important conclusion of the research is the lack of a comprehensive description of activities that develop teaching abilities, nor an extensive description of pedagogical approaches, methods and teaching aids of study programs, which is an obstacle to developing the quality of education and teaching and improving the teaching staff performance.
There is a lack of a description of how to include the expectations of stakeholders, the labour market, graduates, students, society, and policymakers in the curriculum and define learning goals.
There is also a lack of a clear description of how to achieve integration between executive education programs, study programs, and scientific contributions. The most important recommendations include a comprehensive description of activities that develop teaching abilities of pedagogical curricula, methods and teaching aids for study programs, which is an obstacle to the development of the quality of teaching and teaching, improving the performance of the teaching staff. Include a description of how to include stakeholders' expectations, the labour market, graduates, students, society, and policymakers in the curriculum, and define learning goals in strategic plans; include a clear description of how to integrate executive education programs, study programs, and scientific contributions.

Poverty is a socio-economic phenomenon that emerged in Iraqi society due to the exceptional circumstances reflected in the Iraqi economy and society. However, this phenomenon was primarily formed in the nineties as a result of the wars and destruction that the country was exposed to and the subsequent imposition of economic sanctions that isolated Iraq from the outside world for many years, which led to an increase in the percentage of the population below the poverty line as well as the political changes in April 2003 and the subsequent terrorist operations, sectarian conflicts and forced displacement, all of which led to the spread of poverty such as illiteracy, malnutrition, high unemployment rates and declining individual incomes. Then, poverty rates in Iraq decreased relatively for the period (2007-2012) compared to the previous years due to the relative improvement of the living, economic and security situation. The research reached a set of conclusions, the most important of which is the concentration of poverty in the southern governorates, mainly rural areas, while the governorates of the Kurdistan Region were the least poor due to the stability of their economic and security conditions. Among the most important recommendations is to prioritise financial allocations and local and foreign investments for the poorest governorates, work on developing rural areas, and promote the agricultural sector, which helps increase individuals’ incomes

The research is based on identifying and knowing the extent of the impact of the efficiency indicators of banking management on the market value in the banking work of the banks under study. Four private and governmental banks represented by the Investment Bank of Iraq, the Business Bay, and the Middle East and Commercial of Iraq, through the analysis of their financial statements through the statistical program, so the research started from the null hypotheses and the alternative hypothesis. The market value of the research sample banks, but the alternative hypothesis was launched by the existence of a relationship and a significant effect of the efficiency of the banking administration on the market value of the research sample banks. The research reached a set of conclusions, the most important of which is that there is no effect of indicators, the efficiency of banking management, on the market value. The research also reached a set of recommendations, the most important of which is the necessity of emphasizing banking administrations on the use of diversification in achieving banking revenues and not relying on borrowing in the main.