Journal of Al-Ma'moon College

The research is concerned with studying the relationship between self-management and developmental leadership from a theoretical and analytical perspective, through which an analysis and interpretation of the direct impact of self-management on developmental leadership can be found and to clarify all the ways that would gain creative thinking skills and the skills of arranging tasks according to priority and importance, self-learning, increasing knowledge, self-development and planning. And the individual’s personal arrangement and its reflection on the leadership and to make it a sustainable development leadership in order to reach a solution to all problems and obstacles using the scientific method.

Artifacts, whether movable or real estate, are public funds that the legislator has provided with certain protection within special laws. This has resulted in a kind of privacy being given to these funds, which results from their historical importance as part of the memory of any country. However, this privacy does not prevent these funds from being the subject of some actions that aim to protect the artifacts or introduce them to individuals, as they can be the subject of certain contracts such as transportation, lending or contracting. These actions or contracts are likely to cause damage to the artifacts, which raises questions about the extent to which the rules of civil liability, especially within the provisions of the Iraqi Civil Code, apply to transactions in which the artifacts are the subject, and this is what we will try to explain within the section of our research

This study aims to analyze the reality of small refineries affiliated to the Middle Refineries Company in Iraq, in terms of geographical distribution, classification, production efficiency, and the extent of their contribution to meeting local demand for petroleum derivatives. The study highlights the most prominent challenges facing these refineries, such as the obsolescence of the technologies used and the low production efficiency, in addition to analyzing the role of these refineries in reducing dependence on importing petroleum derivatives and supporting the national economy.
The study revealed that the three small refineries, namely Samawah, Najaf, and Diwaniyah, suffer from a low level of production efficiency compared to their design capacities, which led to the failure to exploit their full potential. The results showed that these refineries contribute only about 7.1% of the total actual production of refineries in Iraq, despite their design to cover 8.5%, due to technical backwardness and obsolescence in the production units.
The study concluded the necessity of modernizing small refineries and developing their technologies, while improving their management and increasing their production efficiency, to achieve self-sufficiency in petroleum derivatives and reduce dependence on imports. It recommended enhancing investments in the oil sector to improve the contribution of refineries in supporting economic and social development.

The research aims to show the impact of adopting the conceptual framework of IPSASB on the Iraqi government accounting system. The research is based on two hypotheses that there is an impact of adopting the conceptual framework of IPSASB on the components of the government accounting system, and that there is an impact of adopting the conceptual framework of IPSASB on accounting procedures in the Iraqi government accounting system. The research adopted the descriptive analytical approach to achieve the objectives of the research and test its hypotheses.
The research concluded a number of conclusions, the most important of which is that financial reporting according to the conceptual framework of IPSASB is better compared to financial reporting according to the Iraqi government accounting system, as it goes beyond being just a system that focuses on providing information about budget implementation. It takes into account changes in fixed assets, allowing accurate information to be provided to measure the costs of service delivery.
It also provides a comprehensive vision on the obligations of the government unit, and accordingly, the researchers recommended the need to adapt the Iraqi government accounting system in line with the conceptual framework of IPSASB and to review accounting treatments and prepare financial statements in accordance with IPSASs standards.

This study aims to analyze the size of internal population movements in Iraq during the period (1997-2022), with a focus on investigating the waves of displacement and forced displacement of the population and their temporal and spatial variation between the governorates. In addition, the study seeks to identify the most important reasons and motives behind these movements, and evaluate their resulting effects at the internal and external levels.
The results of the study also revealed a large-scale wave of displacement and internal migration during the same period, described as the worst in the history of contemporary Iraq, due to its repercussions and serious effects on the present and social future of the country. The number of internally displaced persons and migrants during this period amounted to 4,509,140 migrants, which constitutes 10.67% of the total population of the country during the year 2022.

This study aimed to clarify the impact of artificial intelligence using (deep learning and “machine learning) on the effectiveness of accounting information systems in “Iraqi commercial banks. “To achieve the research objectives, the descriptive analytical method was used. The study population consisted of “(25) Iraqi commercial banks, and the heads of audit departments, auditors, accountants, and programmers represented the target groups in the study. Data was collected from the targeted individuals using an electronic questionnaire. The number of questionnaires retrieved reached 230 out of 250 questionnaires distributed, and the data was analyzed using the statistical program SPSS. “The study found a statistically significant impact of artificial intelligence in its dimensions “(deep learning and machine learning) “on the effectiveness of accounting information systems in “Iraqi commercial banks. Based on the results of the study, the study recommended that Iraqi commercial banks increase their investments in artificial intelligence as it is a basic necessity in light of the rapid changes that have occurred in technology.

The study aimed to analyze the impact of digital banking services on improving customer experience at the National Bank of Iraq and measure the level of customer satisfaction with the use of digital services at the bank, as well as study the challenges facing customers in dealing with digital services and propose solutions to improve the user experience in addition to evaluating the efficiency of digital banking services in facilitating banking operations and enhancing the relationship between customers and the bank.
The study relied on the descriptive analytical approach and 275 questionnaires were distributed to customers to collect the necessary data for analysis. The number of valid questionnaires was 203 questionnaires that were used for statistical analysis.
The study concluded that simplifying and facilitating user interfaces and digital banking services contributes directly to improving customer experience and increasing their satisfaction, as well as enhancing security and privacy in digital banking systems and services. This contributes directly to improving customer satisfaction and confidence in the services provided. When customers are able to complete their transactions quickly and without delay, this increases their comfort and confidence in banking services, which play a crucial role in significantly enhancing the customer experience.
The study recommended simplifying the process of activating digital banking services, increasing the speed of response in banking applications, developing user interfaces in the application and website, enhancing digital security through advanced encryption and authentication technologies, and also increasing the efficiency of dealing with big data and providing a customized experience

This research article describes the procedure and design of a water treatment plant that is primarily concerned with the treatment of important stages like intake, screening, sedimentation, coagulation, flocculation, and disinfection. The investigation focuses on the increasing popularity of fresh water in urban areas that are growing quickly, it provides a comprehensive approach that ensures the water quality is safe.
The procedure starts with the collection of water from natural sources like lakes or rivers, followed by a large amount of trash being excised. The process of designing sedimentation tanks is then explained in detail, the purpose is to have the greatest effect on removing suspended particles by having the greatest number of configurations. This is followed by the coagulation and flocculation stages, during which chemicals are added to the blood to cluster small particles, this facilitates their removal in the following steps.
The process of filtration, which involves multiple layers of sand and anthracite, is essential for removing smaller chemicals. The article also describes the design of underserved systems and backwashing methods in order to increase the lifespan and effectiveness of filters. Other methods of regulating the taste and color are discussed, these methods make sure that the water is not only safe, but also enjoyable to consume.
Ultimately, the procedure of disinfection involves the utilization of chlorine and ammonia to eliminate microorganisms that have a negative effect on storage or dosage. With suggestions on how to improve the efficiency of plants, this research serves as a precursor to the creation of effective plants that are crucial to urban growth and the defense of public health