Journal of Accounting and Financial Studies

In this research, a financial evaluation was conducted of the efficiency of the performance of the conservation agriculture and food security projects using the balanced scorecard in Iraq for the 2022-2023 agricultural season. The research aim to evaluate the performance of the local government agencies responsible with international organizations for implementing and following up on the studied projects (conservation agriculture and food security). This was done by using the balanced scorecard. The study found a set of results, the most important of which is that the Likert scale for conservation agriculture is that the learning and growth dimension ranked first, as it obtained the highest arithmetic mean of (3.75) and a standard deviation of (1.10), came in second place after... Internal operations have an arithmetic mean of (3.74) and a standard deviation of (0.85), which is less than one, which indicates that individuals’ opinions are not dispersed. The financial dimension came in third place with an average of about (3.56) and a standard deviation of about (1.64). The environmental and social dimension came in third place. The fourth had an average of (3.50) and a standard deviation of (0.73). As for the Likert results for food security, the internal operations dimension obtained the highest arithmetic mean of (3.97) and a standard deviation of about (0.50), which indicates that individuals’ opinions are not dispersed. It was followed by the learning and growth dimension, where it had a arithmetic mean of (3.96) and a standard deviation. It reached about (0.67), followed in third place by the financial dimension with an average of about (3.37) and a standard deviation of (1.20). The environmental and social dimension came in fourth place with an average of (3.02) and a standard deviation of (0.78). The study recommended publishing information boards that include instructions for the rules and regulations for each project, as well as professional safety methods for the purpose of preserving and sustaining project resources, and the necessity of not starting new projects without completing old ones and for the same work team to avoid situations of confusion and waste of time.

The research aimed to evaluate the financial aspects of the transfer of intensive agricultural technologies (SRI) using the financial evaluation criteria for this aspect. The research problem started from the problems of rice cultivation in Iraq, as the cultivated areas of this crop decreased due to the decrease in water quotas. Therefore, cultivation methods must be used that reduce the use of water as well as It reduces costs and increases revenues. Therefore, it was necessary to evaluate the transfer of intensive cultivation technologies (SRI), as it is an economical method of using water in rice cultivation. The results of the financial evaluation of the Amber 33 variety (NPV, IP, IRR) showed that growing this variety in this way has economic feasibility, as it reached (13% - 1.07 - 344.70). These values indicate the economic feasibility of this. As for the jasmine variety, its results were as follows (22%). (16578.37, 1.47), which is a good indicator of the acceptance of investment in these items, and means that the farms are expected to achieve economic profit. As for the results of the ADOPT analysis, it is expected that 11% of album farmers will be able to adopt intensive rice cultivation (SRI) after 5 years, and this percentage will increase after 10 years to reach 32% and reach the peak of adoption after 19.4 years by 40% of farmers, which is An acceptable percentage, as farmers adhere to the traditional farming method and do not like to risk changing their farming method, especially for rice crops, from the wet method to the dry method. Keywords: present value, internal rate of return.

The use of the Kida model and understanding its impact in evaluating the ability of the bank, the research sample, to anticipate the future in accordance with the International Assurance Engagement Standard 3400. The research aims to determine the validity of the assumptions made by the bank’s management, which relied on some financial indicators and ratios extracted from the statements for the period from (2018-2022), which helps The bank's management evaluates the activity and takes appropriate decisions to correct its financial position and anticipate any difficulties it faces to take sound measures to correct them.The most prominent findings reached in this research are that (Sh Bank) does not have a strong financial position and therefore cannot be in a good position towards customers during the years of study and is exposed to successive financial difficulties and thus is unable to anticipate the future in accordance with the international assurance engagement standard 3400.The most prominent recommendations reached by the research are the necessity of hiring teams of professional financial analysts for the purpose of training and developing bank employees to benefit from their experience in how to address problems that could affect the bank’s activity, and how to mitigate the severity of these problems if they are inevitable and cannot be overcome

The research aims to know the level of the main variables in the organization under study and to test the impact of the relationship between the core capabilities in enhancing strategic recovery. In order to achieve this, the dimensions of the core capabilities (capabilities, abilities, and resources) were adopted, as well as the dimensions of strategic recovery (speed, apology, and compensation) were adopted. , explanation and clarification, empowerment), and the (Ministry of Electricity) was chosen to test this research, as it is one of the important service sectors and has a vital role in all other sectors and is considered a standard for the quality of life of citizens and contributes greatly to economic and social development. The questionnaire was adopted as a tool in collecting data, The research sample amounted to (155) employees working in the Dhi Qar Electricity Distribution and North Nasiriyah Distribution branches, and through the use of specialized programs such as (SPSS V.27) and other relevant statistical methods such as (Excel) and (AMOS V.27) program, A set of results were reached, the most important of which is (the presence of a significant influence relationship for the core capabilities in strategic recovery in the organization under study), which contributes to confronting events or problems that occur or are possible and finding appropriate solutions to prevent or reduce failure, which enhances strategic recovery and achieves organizational success. The research also presented a number of recommendations, the most important of which is the need for the organization’s management to enhance behaviors that provide an organized guide that contributes to the development and development of the capabilities of individuals and teams and enhances their skills through training courses and workshops, and to strengthen its dynamic capabilities that include a set of definable processes such as service development.

Iraqi economic units suffer significantly from resource and energy wastage, high costs of traditional products, and intense competition from green products offered by competitors compared to traditional economic unit products. The reason behind this lies in the Iraqi economic units' failure to adopt green cost management techniques. This research aims to define the concept of Green Value Engineering (GVE), its objectives, sustainable competitive advantage, and dimensions. It measures the costs of implementing GVE stages to eliminate non-value-added activities and support value-adding activities through changes, replacements, and redesigns. This is to achieve sustainable competitive advantage dimensions such as cost, quality, innovation, and environmental concern in a window air conditioner factory. The researcher relied on 2023 economic unit data, along with frequent field visits to the factory and personal interviews with relevant parties. Several conclusions were drawn, including the finding that converting a traditional 2-ton window air conditioner to an environmentally friendly inverter model increases material costs due to the green and eco-friendly nature of the materials compared to non-green alternatives. This conversion improves efficiency, extends product lifespan by controlling temperatures, reduces electricity consumption by 50.7%, and preserves the external environment by replacing environmentally unfriendly R22 gas with eco-friendly R410 gas, thereby enhancing the window air conditioner's performance quality.

This research aimed to provide a conceptual framework for black marketing and marketing activities in terms of concept, characteristics, and objectives, and to define marketing audit and the importance of its desired goals when applied in economic units. It also discussed the role of marketing activity audits in reducing detrimental marketing practices. Furthermore, the study analyzed and audited the marketing activity data of the Mesopotamia General Seed Company (case study) to assist in identifying shortcomings in marketing performance. For this purpose, data necessary for analyzing and auditing the marketing activities of the Mesopotamia General Seed Company were collected. The researchers examined the company's approved procedures for presenting financial statements and conducted direct interviews with officials and employees at the case study company, who strive to improve their products according to standards and specifications that achieve the highest levels of production and quality, enabling competition and market presence. The research concluded several findings, the most important being that black marketing leads to serious economic, social, and political effects, including destabilizing the local economy through price inflation and reducing fair competition, encouraging illegal activities that increase corruption and crime rates, and threatening state entities by using illicit money to influence the political and security systems. Additionally, marketing audit is a comprehensive, systematic, and independent process aimed at evaluating the marketing environment and the performance of the economic unit, with the aim of identifying opportunities and problems and suggesting improvements in strategies and plans to achieve better marketing performance. The study recommended several actions, including improving internal resource management to ensure their effective use, conducting public awareness campaigns about the negative impacts of black marketing on the economy and society to encourage consumers to support only legal products, restructuring seed processing operations to be more effective, reducing routine procedures, and facilitating seed receipt by farmers, with more accessible delivery points for farmers.

The research aims to demonstrate the impact of implementing eXtensible Business Reporting Language (XBRL) in the Banking Supervision Department at the Central Bank of Iraq, highlighting its modern capabilities in facilitating the exchange of financial information among financial institutions. This technology is utilized in areas of disclosure and financial oversight, providing an additional advantage to the supervisory role of the Central Bank of Iraq, particularly in the Banking Supervision Department. XBRL is an effective means to enhance the quality of disclosure in financial reports, thereby improving audit effectiveness and ensuring the continuity of private banks. Financial data can be exchanged and transformed into a digital format that is easily understandable and comparable through a taxonomy issued and prepared by international accounting standards-setting bodies, whether GAAP or IFRS. Economic entities can implement any accounting system compatible with regulations to ensure the definitional structure of each term in the taxonomy. This language also impacts audit functions, aiding in better identification and rapid mitigation of financial and banking risks, contributing to the continuity of representation within the research community of the Banking Supervision Department at the Central Bank of Iraq. The research sample consisted of Bank X, with the researcher relying on the financial statements for the period 2020-2021. XBRL was applied using algorithmic programs represented by XML, HTML, and CSS. One of the key findings was the significant impact of XBRL implementation on the auditing process, as well as its active contribution to identifying risks faced by banks. Among the main recommendations was the necessity of implementing XBRL to enhance the effectiveness of financial information exchange between private banks and the Banking Supervision Department, thereby achieving audit effectiveness and mitigating cases of failure and distress that banks may encounter.

The research aims to identify the Risks resulting from the application of the Automated Clearing House (ACH) and Audit them by an internal party in the Bank and take the necessary measures to reduce them or reduce them to an acceptable level, and to provide more secure and efficient services and to attract the largest possible number of customers and encourage them to open current accounts and benefit from them. From the sukuk service, and to achieve the research objectives, the researcher prepared a questionnaire form according to a five-point Likert scale to demonstrate the role of Internal Audit in reducing and eliminating the Risks of the Automated Clearing House (ACH) or reducing them to an acceptable or controllable level with the aim of increasing its efficiency and then increasing confidence in the services. Electronic banking, The Researcher reached a set of conclusions, the most important of which is that the Automated Clearing House (ACH) has a role in reducing the Risks of fraud and forgery of instruments, because magnetic electronic instruments have secure specifications that are difficult to manipulate, in addition to providing high quality in payment and collection services Electronic and the speed of money circulation and transfer between banks, The Researcher presented a set of recommendations, the most important of which is working on making updates to the Automated Clearing House (ACH) to include dealing with the Automated Clearing House (ACH) in Banks of the outside world and in various international currencies, as well as transactions in local Banks that are carried out through this system.

Purpose: this paper, The main research idea is to identify the effect of sensing ability on the customer’s perceived value in private colleges in Baghdad. The research problem was: Has the sensing ability been used in the customer’s perceived value? efficiency in investing in customer attraction, To meet the needs of its customers and clients in the external environment with the required effectiveness, that is, it tries to achieve a balance between the elements of the internal and external environment, and this guarantees the organization’s agility. Descriptive analysis It was distributed to a sample consisting of (242) individuals from the members of the private college councils and their teaching staff, which number (4) private college(al-mansour, al-rafidain, djlaa and albayan), using resolution and curriculum and curriculum analysis. from the research community represented by the Iraqi private colleges in Baghdad and recognized by the Ministry of Higher Education and Scientific Research for the year 2022/2023, and after processing Data using the statistical tools available within the statistical program (SPSS.V28) (percentage of agreement, arithmetic mean, standard deviation, coefficient of variation, Pearson correlation coefficient, simple linear regression, multiple linear regression, and path analysis), The Results confirmed the validity of the research hypotheses from which the research began, at both the general and individual levels. The researcher came to a number of conclusions, the most important of which is the presence of the research variables to statistically acceptable degrees within the researched organizations, as well as the strength of the mutual relationships and influence on them. We propose a future research agenda and highlight proactive customer engagement and organizational agility .The research results yielded (simple linear regression and regression Multilinearity and path analysis There is an acceptable degree of effect between the research variables.

In light of the stock market's reliance mainly on accounting information, and the value relevance of that information represents an important criterion for judging its usefulness or not and the factors affecting it, it has resulted in the conduct of many studies to determine the influence of the determinants affecting the relevance of the value of accounting information and the economic decisions of stakeholders, aiming to The current research aims to measure the effect of the value of external audit within the framework of situational factors in the suitability of the value of accounting information in Iraqi economic units. An applied study of a sample of audit offices, the Financial Supervision Bureau and Iraqi banks listed on the Iraqi Stock Exchange, represented in measuring the effect of situational factors in the value of external audit through a questionnaire. For a sample of auditors in the Financial Supervision Bureau and audit offices, the effect of the value of external audit was measured quantitatively within the framework of situational factors using the earnings management scale and the investment efficiency scale in the suitability of the value of accounting information. The price and return models were used to measure the suitability of the value of accounting information for 14 banks from the year (2010-2022).The two researchers reached a set of conclusions, the most important of which is that there is an impact for each of the situational factors and the value of external audit, as the more there is interest or availability of situational factors, the greater the opportunity to realize the value of external audit. The situational factors that influence achieving the value of external audit are divided into (factors Societal factors - professional factors - legal factors - environmental factors - individual factors). In financial markets, investors need appropriate and faithfully representative information on which to base their decisions, and then they search for tools to evaluate the quality and value of the information provided that refers to the stocks. To solve the investors’ problem, the financial statements must be audited. Obtaining an opinion related to the quality of the information reported, and this is through the value of external auditing, and by choosing two indicators to measure the effect of the value of external auditing (earnings management and investment efficiency) on the suitability of accounting information. The two researchers concluded that there is no effect of earnings management using honest representation of financial reports on the suitability. The value of accounting information is justified by the role of external audit and its value in the absence of financial reports from earnings management, in addition to the lack of impact of investment efficiency on the suitability of the value of accounting information due to investors’ reliance on information other than accounting information.The researchers recommended a number of recommendations, the most important of which are:The auditor should be given primary attention when wanting to maximize the value of the external audit, as it is a key variable in achieving the value of the external audit.More attention should be given to the factors affecting the value of external auditing because it is one of the determinants of the appropriateness of the value of accounting information and significantly affects the perception and views of different users of economic units and the information they publish.

The aim of this research is to determine the total cost of travel tickets for airline companies and the extent of the impact of using the target cost technique, and the use of technology in pricing flight tickets, in addition to identifying the factors influencing the determination of the cost for passengers in the airline company, and how the cost determination and pricing process can be improved to increase the company’s position. Competitiveness, and the researcher used the deductive approach in linking the variables (target cost technique and cost reduction) with the aim of evaluating the cost system in effect in (the General Company for Iraqi Airlines) from the perspective of reducing the costs of flight tickets for passengers. The researcher also used the inductive approach and conducted a survey of studies that The research variables were presented for the purpose of extracting ideas and compiling the theoretical foundations presented in books, periodicals, conferences, and relevant research, whether Iraqi, Arab, or foreign. As for the applied aspect, reliance was placed on a set of records and statements used in the General Company for Iraqi Airlines, in addition to field visits and personal interviews. With relevant parties in the company, the research sample, outside it. To the most important results:The management does not rely on specific strategies according to scientific foundations in building the cost of tickets for various flights and their pricing, but rather adopts the decisions of the Board of Directors in determining the amount of cost in the items of the list of flight costs and profit margin ratios according to the seasons, as well as the company's advanced costing system or techniques have not been followed in classifying its costs, which makes it difficult to adopt strategic cost management techniques such as target cost for the purpose of analyzing and measuring the real cost, as well as incorrectness in determining and calculating the cost of the trip. Based on the reality of Anfa .

The research aims to know the role of government disclosure of carbon emissions in including environmental allocations in the federal general budget, as well as knowing the level of disclosure of carbon emissions in the Board of Directors’ reports and the annual financial reports of the research sample represented by the Midland Oil Company.
To achieve this goal, the researchers analyzed the content of the Board of Directors’ report, the reports attached to it, and the annual financial reports to determine the level of disclosure of carbon emissions. As for the role of government disclosure of carbon emissions information in including environmental allocations, a five-point questionnaire was designed according to a Likert scale and distributed to academics. Those specializing in accounting, as well as those working in the Bureau of Financial Supervision.
The results of the study indicated that the disclosure rate is low and does not reach the level of information that can be relied upon in understanding the general situation regarding carbon emissions or making decisions that can reduce the volume of emissions. The results also indicated that there is a large and important role for the disclosure of carbon emissions in including environmental allocations in the federal general budget, as the process of including environmental allocations in the budget can contribute to enhancing environmental disclosure in general, and disclosure of carbon emissions in particular.
The most important conclusions that I reached were that there is a relationship between disclosure of carbon emissions and the federal general budget, as environmental allocations in the budget also enhance carbon disclosure in particular and environmental disclosure in general, since these allocations are followed by disclosure of the extent of implementation of the government plan and thus the extent of achieving the goals associated with it. The researchers recommended that the Iraqi government should accelerate the adoption of a carbon accounting model whose core is to collect information about carbon emissions and disclose them based on international standards and rules, and whose goals are consistent with emissions reduction goals at the international level.

This research aims to shed light on how to reduce the costs of producing electrical energy by using the technology of direct burning of solid waste and investing it in the field of providing environmentally friendly energy in sufficient quantities, reducing the proportion of emissions and pollutants that cause global warming, working to raise the level of production efficiency of electrical energy, and trying to bridge the gap in production companies. Energy in general and at the level of the public company/central region in particular, which in turn contributes to reducing government spending on fuel imports In order to achieve the objectives of the current research, it was applied in the General Company for Electric Power Production / Central Region, based on data for the year 2021, which is one of the formations affiliated with the Iraqi Ministry of Electricity, which includes a number of stations producing energy of various types (steam, diesel, gas), which depend mainly on fuel. fossil in its work.

The research aims to evaluate the availability of requirements 50001:2018 and the extent of its impact on achieving the strategy for using energy management systems and its great importance in improving energy-related performance and providing the scientific method for establishing and operating operations and activities aimed at rationalizing energy and environmental reality and through carrying out organized procedures for application in the company. The research study dealt with evaluating the availability of energy management systems requirements in accordance with ISO requirements (50001:2018) and the actual reality in the Ministry of Electricity / General Company for Baghdad Electricity Distribution. The study was able to identify the problem and suggested a mechanism and procedures according to appropriate steps that would enable the surveyed company to address the gaps and implement the requirements of the standard. The research relied on a case study approach to the studied phenomenon( Case study) Because it helps to collect data through the method of observation, personal interviews, field experience, and interviewing officials, as well as using (Checklists), the paragraphs of which were prepared based on the requirements of this standard, and the researcher used statistical analysis methods represented by the arithmetic mean and percentage of application and documentation in a way that helps in comprehensive and realistic analysis.
The study reached a set of results, including that the company has a weakness in the level of application and documentation of the requirements of the standard and the actual reality.
The most prominent recommendations of the study were to provide a mechanism for the necessity of commitment and adoption by senior management to implement the energy management system, in which the main steps are clarified in accordance with the procedures and regulatory matters followed, and to develop a systematic mechanism to identify risks and how to address them and reduce their negative effects for application in the company.

The research aims to explain the concept of re-evaluation and its importance, present the requirements for re-evaluation in accordance with international financial reporting standards, measure the impact of re-evaluation on the suitability and credibility of income statement information, and the descriptive analytical method was used to test the hypothesis by the researchers by analyzing the data of the oil pipeline company. The researchers reached a set of conclusions, the most prominent of which is that the revaluation was not applied to oil and gas pipelines by the Oil Pipelines Company because it did not apply international financial reporting standards, and a decrease (50%) of the net profit shown in the income statement upon revaluation from what it was before the revaluation. Evaluation, and therefore the researchers proposed several recommendations, the most important of which is the adoption and application of international financial reporting standards in the oil pipeline company, as they are standards that express cases and experiences that have appeared on the ground, and their issuance was based on agreement and consultations by several countries, and the use of the income approach in measuring oil and gas pipelines at fair value. To make income statement information more appropriate.

The research aims to identify the theoretical concepts of the variables under study, which are represented by proactive leadership, organizational culture, and organizational commitment. It also aims to elucidate the impact of proactive leadership on both the variables of organizational culture and organizational commitment among employees within the Iraqi Al-Ahli Bank branch in Baghdad. The descriptive analytical method was used, and data was obtained through a questionnaire distributed to administrative staff at the Iraqi Al-Ahli Bank branch in Baghdad. The sample size was 36 individuals, with 35 valid questionnaires for analysis. The research results concluded that proactive leadership, with its components of proactive behavior and proactive personality, enhances organizational culture in the Iraqi Al-Ahli Bank, and that proactive leadership, with its components of proactive behavior and proactive personality, enhances organizational commitment in the Iraqi Al-Ahli Bank.

The current research aims to identify the impact of information technology on entrepreneurial performance from the point of view of managers in the General Company for Electronic Systems, in addition to observing the company’s level of interest in the research variables. Hence, the importance of the research became clear through the role performed by the research variables, especially information technology, which contributes to speed Decision making and helping to complete work to achieve pioneering performance as a guarantee for the survival and continuity of the organization. The research adopted the descriptive analytical approach using the questionnaire as a tool for collecting primary data related to the research, in addition to personal interviews, so the community sample was a comprehensive inventory of all senior levels. In the company, the research sample reached (87) people, including (General Manager, Assistant General Manager, Department Managers, Unit and Division Officials), and (71) valid questionnaires were retrieved, meaning a percentage of (81%). In order to statistically process the research data, then use statistical programs ( SPSS V.26 ) and descriptive statistics methods to test the research hypotheses. The results concluded that there is a significant effect of the independent variable, information culture, on the dependent variable, entrepreneurial performance. The results of the research, represented by some conclusions, indicated that the senior management in the researched company has a perception of the importance of information technology and is keen to The company will be better than it is, in addition to the company’s management’s interest in working to connect the company with other companies and organizations related to communication networks for the purpose of exchanging information between departments and rapid response in providing services

The research aims to determine the impact that marketing quality management has through its dimensions (integrated marketing, internal marketing, relationship marketing, and social marketing) on the customer’s mental position in its dimensions (cognitive, emotional, and behavioral). The research problem was to know the extent of the impact of marketing quality management in the mental status of the customer. The sample consisted of managers in private banks in the city of Baghdad. (120) questionnaires were distributed, and the number of questionnaires returned and suitable for statistical analysis was (91) forms. The research is based on a set of basic hypotheses, including that marketing quality management affects the customer's mental position. The problem of the study lies in the fact that many banks have begun to face some problems, including the inefficiency of marketing quality management, which leads to a decline in the mental position of the customer. Therefore, it has become necessary for marketing quality management to be carried out on studied scientific foundations. The study followed the descriptive analytical approach; the questionnaire was used to collect data, and the programs (SPSSV.28) were relied upon to analyze the data. The research reached several results, the most important of which is the existence of a link and influence between marketing quality management and the customer's mental position.

Negotiation strategies in auditing include six different strategies: decisiveness, avoidance, concession, settlement, problem solving, and expanding the agenda, divided into distributive and integrative strategies. The research aims to clarify the negotiation strategies for auditing and the extent of their impact on the quality of the auditor’s professional performance, by identifying the negotiating strategies between The auditor and the client and the extent of the impact of these strategies on the quality of professional performance in light of the difference in the number of factors affecting the auditor’s choice of negotiating strategies in the local environment. The research in the applied aspect relied on the questionnaire form that was designed for the purpose of testing the research hypothesis and achieving its objectives, as (67) questionnaires were distributed. To the auditors in the first-class audit offices and companies, numbering (180) auditors, and they were recovered and all of them are suitable for analysis. The research hypothesis was tested using the simple linear regression method. The research reached a set of conclusions, the most important of which was that there is a direct influence relationship between the two variables. The most important The research recommendations include the need for professional organizations to formulate a standard for the negotiation process that includes defining the concept of negotiation, the issues to be negotiated, the negotiating strategies and tactics for each strategy, and the result that can be reached.

The research aims to analyze the impact of diversifying the bank loan portfolio on the financial performance of the banks in the research sample. The research community was represented by commercial banks listed on the Iraq Stock Exchange, while the research sample was represented by (3 banks) chosen from among (19) banks listed on the Iraq Stock Exchange in the year (2014), which matched the research requirements for the period (2014-2021) using annual data. The Shannon Entropy (SE) index was used to measure the diversification of the bank loan portfolio, while financial performance was measured through several metrics, namely (capital owned to deposits, return on equity, cash to assets ratio), The statistical program (Excel), (Spss), and (Eviews V.9) was relied upon, The research found that most of the banks in the research sample focused their loans excessively on the commercial sector, There is a positive effect of diversifying the loan portfolio on the ratio of owned capital to deposits of the banks in the research sample as a whole, While there is a negative effect of diversifying the loan portfolio on the cash-to-assets ratio of the banks in the research sample combined.

The research aims to demonstrate the impact of the conciliation settlement system as a means of resolving tax disputes that arise between the financial authority and the taxpayer when he violates tax laws and legislation and the resulting penalties of deprivation of liberty against violators set forth in Income Tax Law No. 113 of 1982 as amended, and because the primary goal of conciliation settlement is It is the obligation of the taxpayer to pay the tax owed by him, which will reflect positively on the tax proceeds, and in which the financial authority avoids taking the path of complex judicial procedures that are costly to time and effort. The research problem was represented by the following question: Does the settlement settlement system have a positive impact on the tax proceeds? One of the most prominent findings of the research was that there is a direct relationship between the reconciliation settlement and the tax proceeds, that is, whenever the taxpayer submits a request to conduct a reconciliation settlement, the tax proceeds increase and the taxpayer must pay the tax, double it, and the late interest. Likewise, the researcher recommends that the penalties imposed on the taxpayer be doubled. Taxpayers violating tax crimes, and that additional financial fines be imposed on those who commit such acts in order to act as a financial deterrent, ensure greater protection of the public treasury, and work to increase tax revenues.

The research aims to test the effect between the independent variable, magnetic marketing across its dimensions (message, market, media) and the dependent variable, insurance company performance across its dimensions (financial performance, marketing performance). Accordingly, the research problem was defined by the main question: What effect can magnetic marketing have on performance? The Iraqi General Insurance Company was a place for the application, and the descriptive analytical approach was adopted. Accordingly, the questionnaire was prepared as a main tool in collecting data. The method of random sampling of (139) employees in the surveyed company was adopted, and the data was analyzed based on statistical programs (SPSS V). (28) (AMOS V.26) in calculating (the weighted mean, the standard deviation, the coefficient of variation, the Pearson correlation coefficient, and simple and multiple linear regression), and the research reached a set of results, including: There is a statistically significant effect for the dimensions of magnetic marketing (the message, Market, media) overall in the performance of the Iraqi General Insurance Company, as well as several recommendations, including: the need to focus the attention of the management of the Iraqi General Insurance Company on practicing and adopting magnetic marketing to enhance the company’s level of performance.

Electronic payment methods are considered one of the most important topics in the financial and banking industry, as they contribute to contemporary developments in providing digital banking services and diversifying bank channels and branches in multiple geographical locations, which helped attract customers. Accordingly, the research aims to analyze the application of electronic payment methods and their role in enhancing Banking return, As for the importance, it appears by referring to the electronic payment methods used in banks, as they are a powerful tool for improving the competitiveness of banks and explaining the risks and challenges facing their application, The International Development Bank was chosen as a research sample due to the availability of its financial data, and mathematical equations were used to measure banking return indicators, The application of electronic payment methods was verified based on the bank’s annual reports for the period specified for the research, The Excel program was also used to extract the results. The study reached a number of results that were very important, including that the use of electronic payment methods can affect banks’ returns in a varying manner, but sometimes the effect is weak. As for the most important recommendations, each bank must carefully study the impact of using electronic payment methods on its returns, and government and regulatory policies must support and encourage the use of financial technology in a way that enhances the economy and the stability of the financial system

The research aims to study the proposed A program to audit compliance with the application of the IAS No. 26 ( accounting and reporting on retirement benefit plans) adapted to the law of salaries of state and public sector employees No. 22 of 2008 "amended" and the unified Retirement Law No. 9 of 2014 "amended" In accordance with the unified accounting system in the State Employees' Pension Fund in Baghdad, and the importance of the research lies in light of its presentation of the intellectual, knowledge and applied contributions to audit procedures through the proposed audit program and represented the research community of pension funds located in Iraq represented by the research sample ( State Employees' Pension Fund in Baghdad ) and the research problem was the lack of a program to audit compliance with this application in the State Employees Pension Fund in the State Employees' Pension Fund and the research was based on the standard international accountant No. 26 ( accounting and reporting on retirement benefit plans) and audit program of the State Employees Pension Fund currently applied by the Financial Control Authority operating in the State Employees Pension Fund in Baghdad The most important conclusions reached by the research is the absence of an audit program to audit compliance with the application of the IAS No. 26 ( accounting and reporting on retirement benefit plans) adapted to the law of salaries of state and public sector employees No. 22 of 2008 "amended" and the unified Retirement Law No. 9 of 2014 "amended" In accordance with the unified accounting system in the State Employees' Pension Fund in Baghdad and that the main recommendation of this research is the recommendation to the Federal Financial Control Bureau By approving the audit program proposed by the two researchers to audit compliance with the application of the IAS No. 26 ( accounting and reporting on Pension Benefit Plans) adapted to the law of salaries of state and public sector employees No. 22 of 2008 "amended" and the unified Retirement Law No. 9 of 2014 "amended" In accordance with the unified accounting system in the State Employees' Pension Fund in Baghdad.

The research aims to reduce costs by applying cleaner production technology in the Kufa Cement Plant to reach the target cost by working to improve production processes, which helps increase production efficiency and operate the plant with its full available capacity, which helps meet the needs of customers and achieve a larger market share for the plant. The researcher relied on analyzing data and information obtained through field visits to the factory and reviewing records of costs and production prepared by the relevant departments in the factory, as well as through questions, inquiries and interviews with the employees working in the factory and the engineers responsible for the production process in the factory.
A set of conclusions were reached, the most important of which are: The application of cleaner production in the factory led to improving production processes and increasing production efficiency. The application of cleaner production also helped reduce production costs and reach the target cost. Therefore, the application of cleaner production helps the factory meet customer demands and achieve market share. The factory is larger, and cleaner production has helped increase the production capacity available in the factory.

This study aims to investigate the impact of digital transformation on banking financial performance. Five banks (Al-Rigion Trade, Al-Mansour, Al-Nask Islamic, Jihane, and Asia Islamic Bank of Iraq) were selected as research sites. A final sample of 119 respondents was collected from 125. The descriptive-analytical approach was employed, using a questionnaire as the primary data collection tool. Statistical analysis utilized weighted mean, standard deviation, Pearson correlation coefficient, and simple linear regression. The five-point Likert scale measured respondents' perceptions. Key recommendations include investing in digital transformation, enhancing technological infrastructure, and improving financial processes.

For the purpose of identifying the risks to which the electronic accounting information system used in the Directorate, the research sample - the Payroll Division (Key Card Management System) was exposed, it became necessary to conduct audits of these systems and conclude by fixing the most important errors to which it was exposed from the beginning of the acquisition of the system, through the operation phase, and ending with the outputs that This has been obtained and requires the existence of a governance management system capable of meeting the requirements to address or reduce these risks. The problem of the research lies in the failure of the higher regulatory bodies to issue special reports for auditing the electronic accounting information system used in the directorate, the research sample, and to include it according to the requirements of the COBIT 2019 framework for governance and management objectives. The research gained its importance from the importance of the external auditor in expressing an impartial technical opinion on the problems faced by the electronic accounting information system resulting from its use by the directorate to carry out its activities and the extent of the reliability of the acquisition of that system and its ability to achieve the desired goals of using those systems in terms of accuracy, efficiency and effectiveness. The research seeks to prepare a report on auditing the electronic accounting information system to achieve the requirements of the COBIT 2019 framework for the salaries item of the research sample, to identify the most important violations or errors to which it was exposed, and according to the use of analytical means for each objective. One of the management and governance objectives of the COBIT 2019 framework, It relied on interviews with management and employees concerned with the electronic accounting information system, as well as employees of the Federal Financial Supervision Bureau, and the research concluded with a set of conclusions, the most important of which is the failure of the higher supervisory and auditing bodies to prepare a report on the transformation of the electronic accounting information system to manual to achieve the ,governance and management objectives of the COBIT framework. 2019 in accordance with the audit guides issued by INTOSAI, which provides guidance on information technology auditing and the use of the Information Technology Audit Guide (WGITA), in addition to not using the COBIT 2019 framework in the process of auditing the electronic accounting information system in the directorate, which helps in identifying the most important risks to which the process was exposed. Transformation and preparing a report explaining these risks and providing appropriate solutions to confront them, The research also presented a set of recommendations, the most prominent of which is the necessity of preparing a report by the highest regulatory bodies on auditing the electronic accounting information system, based on information technology audit guides issued by accredited professional organizations to achieve the requirements of the COBIT 2019 framework and the objectives of governance and management to identify information technology risks and develop solutions to those risks.

The aim of the research is to shed light on smart data and its impact on the quality of auditing and the mechanism for adapting it to rapid technological developments in light of the challenges facing the banking sector. The research problem is represented by the difficulty of obtaining smart data, extracting information, exchanging it, the expansion of the scope of supervision, and auditing, and the complexity of its supervisory procedures in light of the use of smart data. In addition to the presence of threats to the auditor due to the increased opportunities available for the presence of fraudulent financial data, it also contributed to the emergence of advanced methods that rely on the use of computers to carry out the audit process. Therefore, the trend towards using modern audit tools using computers in general and using smart data in particular has increased. The research hypothesis revolves around the extent to which compliance with smart data standards contributes to improving the quality of the audit process. In addition to using smart data in the audit process, it leads to the efficiency and adequacy of evidence. The researcher implemented a program to audit the extent of compliance with the standards of smart data, which was conducted on a sample of private Iraqi banks with the aim of verifying the extent of their compliance with the standards of smart data and its reflection on the quality of the audit, which The researcher used four indicators to measure them to extract the percentages, compare them with the compliance percentages, and analyze the results. One of the most important findings of the research is the absence of government legislation to establish e-government using the smart data framework, and the presence of many challenges facing the external auditor in light of the presence of smart data, including the privacy, security and integrity of the data and its users, as well as the role of compliance with the standards in applying accounting and financial reporting standards. Based on its conclusions, the research made several recommendations, perhaps the most important of which are: the need for all government agencies to pay attention to enacting legal frameworks and providing the necessary funding to allow building a national model for improving public services inspired by global experiences. The need to enhance trust, security and privacy by establishing strict and clear security measures against potential threats when providing smart data services to the public

This research aims to study the impact of the carbon footprint of wheat and rice crops in Iraq for the period (2003-2022). The research assumes that reducing the carbon footprint of agricultural crops through the use of modern technological methods contributes positively to reducing pollution and achieving sustainable agricultural development in Iraq, as the research used methods Descriptive measurement and estimation of the carbon footprint of wheat and rice crops in Iraq during the study period. The research concluded that the total carbon footprint of the wheat crop in Iraq amounted to (510,552,340.1) tons of CO2eq during the study period, which is higher than the carbon footprint of the rice crop, which amounted to (25,191,601.3) tons of CO2eq, which This is attributed to the increase in the cultivated area for wheat compared to the cultivated area for rice. The research also found a fluctuation in the carbon footprint of the two crops (wheat and rice) in Iraq during the study period, as the highest value of the carbon footprint of the wheat crop reached (38,803,322.5) tons of CO2eq in the year (2021) and its lowest value reached (12,931,158.1) tons of CO2eq in the year (2018), as for The carbon footprint of the rice crop reached its highest value (2,096,600.6) tons of CO2eq in the year (2021) and its lowest value (8,878.2) tons of CO2eq in the year (2018), due to the fluctuation in the cultivated area of the crops (wheat and rice) during the period under study, which is attributed to the water crisis that it is suffering from. Including Iraq. The research recommends adopting sustainable agricultural practices in agricultural production operations that depend on reducing greenhouse gas emissions and reducing environmental pollution by replacing fossil fuels with renewable and environmentally friendly energy sources in agricultural operations.

The research aims to study the impact of green accounting on investors’ decisions in some economic units in the Iraqi Stock Exchange. To achieve the research goal, the researchers relied on collecting data on the practical side by designing a questionnaire and submitting it to the research sample (financial managers, accountants, internal auditors, and investors). In some companies registered in the Iraq Stock Exchange. Various statistical methods were used for the purpose of extracting results related to the research title, and three approaches were used: the inductive, descriptive, and analytical approaches. The researchers reached the most important conclusions, the most important of which is that the economic units calculating the environmental costs affecting the environment and disclosing them in their financial statements will improve the image of these units among users of accounting information in general and investors in particular. According to the statistical results, it was found that there is an effect with direct (positive) statistical significance. ) for green accounting in investor decisions.