Economic Sciences

Financial markets are one of the most important financing sources needed in the process of development by creating liquidity to liquidate savings and provide investment opportunities. These investment opportunities have witnessed many winning and losing trades because of fluctuations in market value. Therefore, the stability of the value is a key element of the market stability .as a result , knowing the determining variables of the value became a major concern for many studies being one of the criteria that reflects the value of the company.
The study aimed at knowing the effects of micro variables (debt ratio, turnover, earning per share ,return on investment and return on equity ) on the independent variable represented by market value and applying them on a sample of companies listed in Iraq stock market.
The study based on regression model by using the method of integration between time series and cross section (panel data). After testing the panel data models ( pooled regression model (PRM) , fixed effect model (FEM) and random effect model( REM) , we find that the appropriate model is the fixed effect model (FEM).
According to FEM the study concluded that all variables are statistically significant except ROE which is statistically insignificant, whereas the most effecting variable is EPS.

The goal of this paper is to explore the effect of Knowledge Processes dimensions (Generation , Storage ,Sharing ,Application) on technological innovation elements (new process , process improvement , new product , product improvement ).The research sample included (84) Engineers and Technicians at UR Public company at Thi Qar Governance .The study used The questionnaire as a tool to collect data , package SPSS . was used to describe and analyze the data . The main concluction was a strong relationship and correlation between both variables Knowledge Processes and Technological innovation.

Despite the fact that Iraq has a huge economic potential capable of achieving great economic development, but the economic reality indicates otherwise, as the Iraqi economy is still characterized by its Rentier is a one-sided economy depends mainly on oil revenues in light of the disruption of all sectors of the national economy and perhaps the most important of these sectors The private sector, which is a deformed sector in terms of structure and activity with the acquisition of individual or family character, especially in light of its focus on marginal economic activities with quick profit, which led to weak economic activity at a time when other countries and various economic systems This requires the need to work to develop its mechanisms and provide the appropriate climate for its work through the activation of national development plans in order to identify the most important problems that prevent it from being developed and activate its development plans. on the other hand.

The research aims to identify the theoretical framework of the position of the external auditor and those responsible for the governance of fraud and corporate governance. And prepare a proposal for an audit program based on international auditing standards to detect fraud in financial statements and strengthen corporate governance. The research found the most important conclusion is that there is no audit program based on international auditing standards to detect the fundamental errors resulting from fraud and to achieve corporate governance in economic units. The International Audit Standards set out a set of contacts between the external auditor and those responsible for governance to detect fraud in the financial statements. One of the most important recommendations is the need for the program to adopt an audit based on international auditing standards proposed by the researcher to detect the material errors resulting from fraud and to achieve corporate governance in economic units. And activating the communication group between the external auditor and those responsible for governance aimed at detecting fraud in the financial statements

Islamic banking considered, These days,as one of the components of the banking sytem in Iraq. As a matter of fact These banks of special nature different from classic banks,so it is of necessity to be considered by the money system authority when laws and regulation have been issued in order to guide Their a ctivities and to control Them. The central bank should support the lslamic banks and regulate its activities in order to anticipate effectively in the economic and social growth of the country.

The GCC states are highly reliant on the oil sector; it represents a big economic constraint on these economies. This paper aims to measuring the effect of oil production on the GDP via using the analysis of dual data. However, the hypothesis of this study assumes that there is a positive relationship between the quantity of oil production and GDP in GCC states. The study found that the oil production influences level of GDP in the short term due to its high reliance on the oil sector.

Natural gas is an important source of thermal, mechanical and electrical energy in the industrial, transport and electricity sectors. As gas represents the most important source of alternative energy for oil, contributing about a quarter of the energy consumed in the world, as a result of the advantages of natural gas, it is the cleaner and less emission fuels compared to other fossil fuels, which leads to be one of the most alternatives that will replace Crude Oil . The success of Iraq in the investment of gas during the recent years, making investment companies exploit the exploitation of the waste gas rising in the form of fireballs graduated from the oil bar to gas for use in various fields, including the export of natural gas to the outside. Iraq is the 12th largest natural gas reserves in the world, with proven reserves of around 127 trillion cubic feet with a possible reserve of 275 trillion cubic feet. In the current stage , which is increasing rates of oil production in Iraq, despite this huge wealth, the phenomenon of unemployment is the main problem in Iraqi society, and this phenomenon is one of the most serious problems facing the Iraqi economy . As Iraqi universities pay thousands of graduates in various disciplines to the labor market, but to no avail, and this means that there is an increase in the supply of work , especially in skilled labor and low demand for work and this characteristic of the Iraqi labor market. Therefore , the exploitation of oil wealth, especially in the field of exploitation of gas investment will provide employment opportunities for many of the unemployed and those who can work but not get it . In this way, it is necessary to increase the opportunities for natural gas investment in order to exploit this wealth in the development of the various economic sectors in Iraq .

The objective is to identify the role of financial analysis of the cash flow statement in assessing performance ' in the south Gas company , a public company the goal is to make a profits , by using indicators and financial ratios derived from the cash flow statement of the three operations ( operational , investment and financing ) for the purpose of evaluating the financial performance , Which reflects the company's activity for the research sample activity for the researcher sample from 2013 to 2017 .The research reached to the importance of the role of financial analysis using indicators and financial ratios derived from the value of cash flow to monitor and control the cash flow from the the company's thus measuring its performance, financial analysis is an important role in identifying strengths and vulnerabilities , enhanced strengths and processing weaknesses after studying the reasons that lead to double , the results show that the operational activities represent the strengths, However the company is only able to generate cash flow through operational activity while other activities ( investment ,finance )are very small due to lack of financial finance by the Ministry of finance . The most important recommendation is the possibility of investing cash generated from operating activities from , in addition, it is an industrial Gas company of petroleum products , although it basic rent of the country .