Tikrit Journal of Administrative and Economic Sciences

The aim of this research is to study the impact of technological advancement in artificial intelligence on accounting practices in Iraq. The research hypotheses were tested by distributing questionnaires to a group of accounting academics in Iraqi universities during the year 2023, resulting in 200 valid responses. Several results were obtained, including the significant correlation between determinants, dimensions 3, and applications of artificial intelligence systems, and the role of artificial intelligence applications in supporting the accounting profession. The Pearson coefficient was found to be (0.162*), with a significance level of less than 0.05. There is also a statistically significant effect between the reflections of artificial intelligence applications on accounting functions and the reality of artificial intelligence in accounting applications in Iraq, with a significance level of less than 0.05. The research emphasizes the importance of artificial intelligence in enhancing accounting processes through techniques that improve efficiency, accuracy, cost reduction, and facilitate informed decision-making. The research also provides a range of recommendations, including the necessity for accountants to reassess their scientific and practical capabilities in the coming years, as those who are not familiar with contemporary technological advancements may be at risk of job loss. To prevent this, organizations and professional institutions should provide accountants with training and educational courses to enhance their skills.

Through this research, we seek to demonstrate the impact of cloud computing in supporting e-learning in Asiacell Communications Company. To answer the research objective, a hypothetical scheme was put forward that reflects the nature of the correlation and influence relationships between cloud computing with its dimensions represented by (Infrastructure as a Service, Platform as a Service, Applications as a Service) as variables. Independent and e-learning as a dependent variable, and a set of main and sub-hypotheses emerged from that scheme, and these hypotheses were analyzed using a set of statistical methods and data processing obtained through the answers of the respondents in the Asiacell company, the research sample, through the questionnaire form.
Asiacell Communications Company (Northern Region) was chosen as the field of study, and a sample of specialists in the field of informatics in that company was chosen as a sample population, and the size of the sample was determined by using the intentional stratified sampling method by focusing on experts in the field of informatics in the company, and (64) questionnaire, and (60) questionnaires were retrieved, i.e. (93.7%), valid for analysis and conducting the required tests, through the use of the statistical package program (SPSS).
The study reached a set of conclusions, the most important of which is the impact quality of cloud computing in its dimensions (beneficiary, platforms, infrastructure, and applications) in supporting E-learning at Asiacell Telecom Company. Based on the conclusions reached by the research, the researcher presented a set of recommendations, the most important of which is to work on providing a highly reliable data structure that combines many technologies and business models such as virtualization, distributed computing, and pay-per-use models.

This study attempts to identify the concept of blended education and sheds light on its impact in enhancing the efficiency of accounting education Under the Second International Accounting Education Standard IES2, and what are its most important advantages compared to traditional education and what are the difficulties arising from its use and the most important requirements for its success and its most famous strategies. The main study, where three independent dimensions were chosen: skills development, behavior development, scientific and practical competence development, and its impact on the efficiency of accounting education. To achieve the objectives of the study and test the validity of its hypotheses, a questionnaire was designed as a tool for collecting study data and was analyzed according to statistical programs after collecting (55) valid questionnaires from among the questionnaires distributed to the study sample, which included a group of faculty members in both Zakho University and Duhok State University. The most important conclusions of the study were the presence of a significant correlation between the dimensions of blended education and the efficiency of accounting education, as well as the existence of a significant effect relationship between the two variables amounted to (56%), and this confirms the faculty members' awareness of the importance of blended education and its positive impact in enhancing the efficiency of accounting education. The study also includes a number of proposals, including the need for educational systems to pay attention to modern educational technology and to train faculty members well in the use of technical means in light of the age of information and technological developments, integrating them into academic curricula, and working to reduce the obstacles faculty members may face in using modern educational technologies.

The presence of many web applications in the various fields of accounting is one of the most important uses, as the use of electronic systems is one of the important means in the modern means of information that are increasingly used by institutions, companies and all different economic units in general, and accounting information systems, especially technologies, are one of the most important developments of the Internet. accounting information. Therefore, the main objective of the research is to identify the impact of cloud accounting on the quality of accounting information in Iraqi public shareholding companies. The measurement tool (questionnaire) was used for the purpose of testing the effect of variables. Accounting information in the performance of their work easily. Cloud accounting also helps organizations reduce costs and take advantage of many advantages, but this matter is accompanied by many possible risks that must be taken into account, so it is necessary to draw the attention of companies to the benefits of cloud accounting in the long term and limit it to the short term by judgment Ineffectiveness and comparison with traditional systems.

The research aims to demonstrate the effect of disclosing intellectual capital on the financial performance of Iraqi banks. The research dealt with a sample of Iraqi banks listed in the Iraqi Stock Exchange, for (15) banks for the period (2010-2019), and the disclosure of intellectual capital was measured through content analysis, while financial performance was measured through economic value added and through return on assets, correlation and regression coefficients were used in statistical analysis. The research found that there is a significant positive correlation (directive) between the disclosure of intellectual capital (with its three components) with the financial performance according to the return on assets scale, and this indicates that the greater the trend towards the disclosure of intellectual capital in the study sample banks, it will be accompanied by an increase in the level of return achieved on assets. There is a significant effect of the disclosure of the intellectual capital on the financial performance according to the economic value added scale.

The research aims to identify the extent of Obligation of Auditors' commitment to International Audit 315 and its dimensions (Audit Accounting and Accounting Audit) and the impact of that on improving performance quality and its dimensions (Credibility - Durability - Durability) Serviceability in the Iraqi environment issued by the International Federation of Accountants (IFAC). And the need to work on applying the dimensions of the commitment of auditors to international auditing (AA) and (AAU), as well as improving the dimensions of performance quality (CR), (DU) and (SE) appropriately the bodies supervising the organization of the profession must commit members of the profession to spend hours of education and vocational training, especially in the field of international accounting and auditing standards.

The study aimed to identify the requirements for the proper application of international accounting standards for the public sector in Iraq (higher education sector). The research also aimed to identify the accounting and legislative obstacles and their impact on the application of international accounting standards in the Iraqi public sector, and in order to achieve the desired goals, an electronic questionnaire was distributed to A random sample of professors of accounting and auditing, as well as the administrative staff (employees, directors of finance and accounting departments, employees and directors of the legal department) in Iraqi universities. The study revealed the presence of accounting and legislative obstacles in the Iraqi environment that conflict with the requirements of applying international public accounting standards in the public sector, which limit their application in the Iraqi public sector.

The study sought to determine the impact of the factors of strategic success in formulating the operations strategy. The researcher formulated the hypothetical study scheme, which contributes to identifying the nature of the correlation and influence relationships that exist between its variables represented by the factors of strategic success as an independent variable and its role in formulating the operations strategy as an approved variable. The average industrial companies in Nineveh Governorate were selected as a community to apply the field side of the study, and (60) companies were selected from them to survey the opinions of their managers regarding the questionnaire.
The study adopted the descriptive analytical approach in collecting data on the variables of the study, and the study questionnaire was designed based on previous studies, and was distributed to an intentional sample of managers of the surveyed industrial companies, and the data obtained and expressing the attitudes of the respondents were analyzed using a set of statistical methods according to the statistical program (SPSS V26), to obtain the mean, standard deviations, response ratios, and correlation and effect relationships. The results confirmed the support and confirmation of its hypotheses, the positivity of its objectives and the validity of its plan, and the field verification was consistent with the theoretical objectives, and the existence of influence relationships between the variables and dimensions of the study. The most prominent of which indicate that there is a significant effect of the dimensions of strategic success in the formulation of the operations strategy.

The main purpose of this study was "Evaluating the performance of the role of management skills in improving the reality of engineering projects in Anbar Governorate in IRAQ". To achieve the aim of the study and answer its questions, the researcher used the descriptive analytical approach. The researcher designed a questionnaire and distributed it to the study population, which consisted of (2600) employees working in engineering projects in Ramadi city in Anbar governorate. A random sample was selected from the study population, where the researcher distributed 450 questionnaires according to the Morgan table, 430 of which were returned, and 16 invalid forms were deleted due to wrong answers to the questions. In the end, the research sample for this study was 414. After analyzing the data and testing hypotheses, the researcher reached several basic results, the most important of which was "There is a role for administrative skills in their dimensions (functional skills, technical and technical skills, intellectual skills, self-skills, development and improvement skills) in improving the reality of engineering projects in Anbar Governorate.

Purpose: The aim behind selecting this topic for study is to find out the Impact of servant leadership behaviors (Serving workers, ethical dealing with workers, empowering workers, Building a cohesive organized community) on the Enhancing job involvement among employees of the researched organization.
Research methodology and its tools: This current research used the analytical descriptive approach to describe the research variables and the common method between them. Data was collected by means of a questionnaire that was distributed to (176) individuals during the research period and was fully retrieved for analysis. Hypotheses were tested using the appropriate statistical methods.
Results: The research concluded that there is a significant effect of some servant leadership behaviors in enhancing job involvement among employees

This study aims to measure and analyze the level of competition in the Iraqi auditing market and assess the nature of investor behavior and investment trends on the Iraq Stock Exchange in light of the level of competition in the auditing market.
To achieve the study's objectives, a main hypothesis was developed to look at the link between the variables in the study within the practical context. Utilizing evaluation and quantitative mathematical analysis, the research adopted an applied methodology. The annual financial statements of the companies listed on the Iraq Stock Exchange as well as the market official bulletins, were used as data sources for the study during the period of 2017 to 2021.
The study sample primarily consisted of a selection of 26 Iraqi audit offices and firms. These offices and firms were purposefully picked based on the identification and selection of audited companies registered on the Iraq Stock Exchange. The planned sample included 22 joint-stock enterprises. The information gathered from these businesses was used to assess the study variables pertaining to both the audit offices and the enterprises in the sample.
Based on the foregoing, the study reached a set of conclusions, the most prominent of which was the existence of an inverse and non-significant correlation between market competition and investor behavior expressed in trading volume and that it has an unimportant impact on the trading volume of the shares of the audited companies, which indicates that the increase in market competition leads to a decrease in the trading volume of the shares of the audited company. The study also made several recommendations, the most important of which was the need to educate the investor through awareness programs that should focus on the positive and negative effects of the level of competition in the auditing market and its effects on investor behavior and price formation in the market.

The research aims to know the ordinal importance of the study variables and their dimensions, and analyze the relationship of correlation, influence and variance of the independent variable and its dimensions represented by (rational intelligence, emotional intelligence, spiritual intelligence) in the variable and its dimensions represented by (cognitive skills, complex thinking skills, mathematical communication skills). The research adopted the descriptive analytical approach, in which the main and sub-variables were described, as well as the correlation, influence and variance relationships between the research variables were analyzed. The research community represents all teachers in the Department of Mathematics in the colleges of public universities, who are (101) teachers, and a triangle is also sampled. Mathematics departments in the faculties of public universities represent a field of research, and the hypotheses were tested through the statistical program (SPSS V.26).
The research reached a set of main conclusions, including the existence of a significant positive correlation at a high level between smart leadership and mathematical thinking skills at the macro and partial levels, and this confirms the contribution of smart leaders in mathematics departments in public university colleges to enhance mathematical thinking skills.
The research suggested a set of proposals, the most important of which is the need to work to maintain the high level of mathematical thinking skills through the enjoyment of heads of mathematics departments with the ability to structure, summarize and rebuild in order to possess the necessary skills to perform their tasks.

The research dealt with the details of the dimensions of electronic marketing in the elements of marketing orientation, knowing the nature of the relationship between the two variables, enhancing the role of marketing orientation through electronic marketing, and the extent to which employees are aware of the dimensions of electronic marketing and marketing orientation in the organization. marketing at the macro level and the model was the community. The research was a group of workers in the Zain Iraq Telecom Organization. The research was based on the questionnaire in linking and collecting the required basic data. It was distributed to the workers in the Zain Telecom Organization, the number of respondents was (112) individuals. The research used statistical methods for its treatment and data analysis using the program SPSS, including simple regression and gradual regression, and based on measuring the research variables, discovering them, and testing hypotheses, the research achieved a set of results. E-marketing, including interactive.

The idea of the research is to identify the skills of the strategic planner (intellectual, human, and technical) of the strategic planners in the North Oil Company and ways to develop it. Below the level of ambition, and to achieve the goal of the research. The researchers used the analytical descriptive approach, as the researchers relied on the case study approach, and the five-scale check lists were used to collect information in order to diagnose the actual level of strategic planner skills in the company and analyze the gaps Using the Pareto chart to detect the most important problems facing the strategic plan. The most important findings of the study were that the strategic planner in the company possesses the three main skills (intellectual, human, and technical), as intellectual skills ranked first in terms of availability, then human skills came in second place, and technical skills ranked third. As for the recommendations, the most prominent of which is working to improve the technical skills of the strategic planners in the company and the creation of a unit concerned with analyzing the external environment surrounding the company so that the strategic planner can perform his technical tasks objectively.

The current research aims to know the impact of the elements of the business model in enhancing the administrative decision-making process in the Mosul Municipality Directorate, in addition to clarifying the appropriate entrances, forms and stages to enhance the decision-making processes in the researched directorate, and to achieve its goal, the research adopted the (descriptive-analytical) approach in its presentation. of intellectual frameworks, and its data processing, analysis, and then interpretation, after the study community was identified in a number of formations affiliated to the Directorate of Municipality of Mosul, and a random sample was selected, the size of which was (338) individuals, as a representative sample of the research community of (2320) individuals, and the researcher adopted To collect the data of the applied side, the (questionnaire) form as the main tool for the research, in addition to a set of statistical tools and methods, to analyze the response of the respondents, which included (the arithmetic mean, standard deviation, response rate, coefficients of variation and correlation, and the analysis of the two relationships of influence and correlation), through the use of With the statistical packages represented by (SPSS V.26), the research reached a set of conclusions, the most important of which is the presence of a significant impact of the business model on the process of enhancing decision-making in the Directorate of Al Wasl Municipality. It can be used in various sectors, as well as training on it to reach an approved work mechanism that reduces errors resulting from random and ill-conceived decisions, and to examine the impact of improving decision-making on achieving job satisfaction for all workers, in addition to holding intensive workshops for administrative leaders in the municipality of Mosul on research variables due to their importance and its role in improving the services provided to its beneficiaries.

The aim of the research is to determine the level of availability of behavior-oriented leadership capabilities in the North Refineries Company / Baiji, as the leadership in the organizations and with its behaviorally-oriented capabilities can create a positive work environment that stimulates the difference in the ideas presented and contributes to achieving the various desired goals through the optimal use of its capabilities. behavioral side, Especially since many organizations today neglect the behavioral aspect of the capabilities possessed by their leaders and focus on the extent of the presence of these capabilities only, as the study population was represented by (281) individuals from the leaders in the company, (221) questionnaires were distributed to them, and (209) questionnaires retrieved were of which (201) were valid for analysis, The research reached a set of conclusions, the most prominent of which was the availability of behavior-oriented leadership capabilities in the North Refineries Company / Baiji. By holding educational courses for leaders to introduce them to how to test, and choose the best to achieve success.

The Pharmaceutical industries of important chemical and strategic industries, which receive support and attention from all countries of the world as they directly affect human health and life. The research aims to study and evaluate the performance of large pharmaceutical companies in the private sector, based on the analytical economic approach.
The research is divided into three sections, the first section dealt with the methodology of the study, while the second section dealt with the theoretical framework for studying the efficiency of economic performance and the theoretical framework for the pharmaceutical industries, and the third section focused on an overview of the pharmaceutical industries and their impact in the private sector and also dealt with the analysis of the economic performance of large companies for the pharmaceutical industries In the private sector, using only three criteria (partial production criterion, added value criterion, and growth criterion) due to the lack of sufficient data for the private sector. In order to obtain financing and modern technology, the research also recommended revitalizing the laws regulating the work of the private sector through which it can encourage it to mobilize its capabilities and expertise within the country.

“The researcher targeted employees working in commercial organizations in Iraq to examine the impact of human resource practices in achieving competitive advantage and achieving sustainable performance. The researcher used the analytical descriptive quantitative approach to study the relationship between the variables of the study. The researcher used the questionnaire as a tool for collecting data from the respondents and it was developed by referring to a group of previous studies.
The researcher relied on the Statistical package for social sciences version (27) to apply a variety of statistical tests and tools to obtain the results, the most prominent of which were: The multiple linear regression model, which tested the impact of human resource practices on achieving sustainability of performance, showed a statistically significant effect, as the coefficient of variation explained for the model was recorded (R2 = 0.713).
The main recommendations of the study were as follows:
It is recommended for the departments of commercial organizations in Iraq to raise the levels of interest and apply what is new in human resource practices recommended by management science in order to be able to reach higher levels of optimal application of such practices.

The current research aims to measure the availability of distance intelligence dimensions in organizational relations with its three dimensions (active listening, verbal and non-verbal fluency, understanding of social roles and rules). Distribution of (143) questionnaires, from which (107) questionnaires were retrieved valid for analysis, and the research reached a set of conclusions, the most important of which is that distance intelligence in its three dimensions (active listening, verbal and non-verbal fluency, understanding of social roles and rules), is available in the College of Administration and Economics / University of Tikrit search location.

The research aims to determine the extent of the impact of smart leadership with its dimensions (emotional intelligence, rational intelligence, spiritual intelligence) in enhancing talent management with its dimensions (attracting talent, preserving talent, developing talent) in the Directorate of Education in Nineveh. Smart leadership in promoting talent management, and the researchers relied in conducting their research on the descriptive analytical approach on a sample of senior and middle administrations in the Directorate of Nineveh Education, as it was relied on a questionnaire form, in order to collect data by distributing (80) forms, and (75) were retrieved As for those that were valid, they amounted to (68) questionnaires, and they were tested by a group of statistical programs represented by (EXCEL) and (SPSS 23).
The research reached a set of conclusions, the most important of which is the existence of an influence relationship between the dimensions of smart leadership and the dimensions of talent management. And enhance their skills and abilities by improving their abilities and skills in the field of emotional intelligence, rational intelligence, and spiritual intelligence.

The research aims to identify the role of strategic planning success factors in supporting the stages of the competitive intelligence process in the General Directorate of Education in Salah al-Din Governorate, based on a basic problem embodied in a fundamental question: What is the relationship and impact of the factors of success of strategic planning represented by (organizational factors, technical factors, human factors) as an independent variable in supporting the process of competitive intelligence as an approved variable with its dimensions represented by (planning, guidance, information gathering, analysis, decision)? The analytical descriptive approach was relied upon, and the questionnaire was used as a main tool for data collection, in addition to the use of statistical methods to display the statistical aspect.
In order to reveal the nature of this relationship, several hypotheses were formulated that were tested using advanced statistical methods, and the research reached a set of conclusions, the most important of which was that there is a correlation and influence of the success factors of strategic planning individually and collectively in supporting the stages of the competitive intelligence process, then the research was concluded. a set of recommendations.

The study aimed to know the impact of transformational leadership in improving job performance by examining the opinions of administrative leaders in the presidency of Tikrit University. To achieve this goal, the descriptive analytical approach was used through a questionnaire designed for this purpose, which collected the opinions of each of (faculties' deans, their assistants, and department heads) to represent the study population of (109) individuals. The study used the random sampling method to collect data. In its design, the researcher relied on scientific sources and previous studies, and the most important findings of the research were the existence of a statistically significant effect of the dimensions of transformational leadership on the dimensions of job performance at the University of Tikrit, and recommended strengthening interest in the dimensions of transformational leadership to increase the job performance of the presidency of Tikrit University and to enhance the interest of senior leadership in creativity and innovation in order to achieve progress and growth for the university under study.

The research aims to reveal the nature of the relationship between economic growth and carbon dioxide emissions in Turkey over a period of three decades. The research proposes the existence of an Environmental Kuznets Curve (EKC) hypothesis, which states that with the growth of a country's economy, environmental degradation increases at the beginning and then decreases at the end as the country adopts more environmentally friendly policies and technologies. Using the Autoregressive Distributed Approach (ARDL), this research examines whether the EKC hypothesis is correct for CO2 emissions in Turkey for the period (1990-2021). climate in the country. The study concluded that there is a state of the environmental Kurten’s curve in the economy of Turkey. The study recommends the need to pay attention to air quality and promote the use of environmentally friendly technologies, because Turkey is a rapidly developing country with increasing greenhouse gas emissions, and there is a need to pay attention to environmental sustainability in the country to ensure sustainable development.

Monetary and credit policy plays an important role in achieving economic reform through the controls and instructions emanating in light of economic goals and by monetary tools to achieve economic stability by reducing price rates (inflation) and the stability of the exchange rate، He rebuilt the foreign reserves of the central bank, maintained a stable financial system based on a competitive environment, provided a basic incubator for the development launch process in Iraq and reached effective sustainability goals، The research aims to determine the relationship between monetary policy and economic development and to know the extent to which economic indicators respond to monetary policy،By measuring and analyzing the achievement of economic development in the modern sense through monetary reform mechanisms using the ARDL model،Among the most important results reached is the impact of monetary policy on economic development, depending on its effectiveness by relying on objective elements in pumping cash mass, such as taking into account the volume of real production and controlling inflation rates، As for the most important proposals, it is necessary to complete the reform of the banking and financial system and follow up the development of both the monetary and financial markets as one of the most important pillars of implementing an effective monetary policy that affects development.

The research assumes that there is a direct relationship between agricultural investment and the value of agricultural output. Although the agricultural sector in Iraq has many elements that encourage investment in this sector, it suffers from the low value of agricultural output. The aim of this research is to measure the efficiency of agricultural investment in Iraq. Estimating and interpreting the relationship between agricultural investment and agricultural output in Iraq. The results of analyzes related to the criteria for the efficiency of agricultural investment in Iraq for the period (1990-2020). study examined the criteria of efficiency of agricultural investment in Iraq during the period (1990-2020). The criteria studied included: return on investment, investment rate, investment multiplier, capital deepening coefficient, and localization coefficient. The relationship between the value of agricultural production in Iraq and the studied agricultural investment efficiency criteria was also estimated. The average of total period studied (1990-2020) for the investment rate reached (19.6), which means that there is no efficiency in agricultural investment. As for the estimated average of return on investment, it was (26.15), indicating the efficiency in Iraqi agricultural investment. While the investment multiplier recorded an average of (0.723), achieving efficiency in relation to this criterion. The average of capital deepening coefficient was (76.73), showing that the sector is an intensive activity for employing the capital. While the localization coefficient of loans of the Agricultural Cooperative Bank in Iraq reached an average of (7944.73). This indicates that there is no efficiency in agricultural investment in terms of financing allocated to the Agricultural Cooperative Bank, thus avoiding real agricultural economic development and waste of material resources. To estimate the relationship between the value of agricultural production in Iraq and the aforementioned agricultural investment efficiency criteria during the period (1990-2020), multiple linear regression analysis was used based on the least squares method (OLS), taking into account that the independent variable (the value of agricultural production Y) is affected by a set of independent variables, namely the aforementioned investment efficiency criteria. Through the outputs of the applied regression model (Table 2), it is found that there was no statistically significant effect of return on investment, investment multiplier, and the localization coefficient on the value of Iraqi agricultural production. While the regression line equation shows that both the investment rate and the capital deepening coefficient proved their statistical significance at the level of significance (0.1%) in terms of their effect on the value of Iraqi agricultural production. In addition, the investment rate and capital deepening coefficient statistically explained about (38%) of the variation in the dependent variable (adjusted coefficient of determination = 0.377). This explanatory power is rather low, as the rest percentage (62%) was due to other variables not studied.

The research began by analyzing the sources of social spending in human development, this required the use of scientific foundations based on the method of deduction, With the use of the descriptive analysis method by collecting and analyzing data in order to reach realistic results compatible with the research objective. It has been shown through the course of the research, the weakness of the impact of social spending on the dimensions of human development indicators in Iraq. on the basis of this, it was recommended to the decision makers that it is necessary to rearrange expenditure priorities within the general budget in order to increase human development indicators and reach a level of social welfare in the country.

The flour industry is one of the most important vital manufacturing industries in all countries as a strategic industry It is related to the food security of the state, The study aims to use several criteria, including the productivity criterion and the added value criterion, to determine the reality of production The criterion of economic surplus, the criterion of productive capacities, the criterion of profit, the criterion of asset turnover, the criterion of net profit development, the criterion of value-added ratio, the criterion of salaries and wages, and the criterion of the degree of manufacturing that indicates the degree of manufacturing of the company well or not. Presenting an idea of evaluating the efficiency of industrial performance, recognizing the importance of the company, and presenting new proposals to address weaknesses in the company's performance. The study addresses the problem of low quantities of grain received by the General Grain Company of Al-Baraka Company, which in turn constitutes a problem in the company's ability to achieve its objectives. Perhaps one of the most important results he reached with the
criteria used to evaluate the efficiency of economic performance is that there are idle energies due to the lack of preparation, qualification and maintenance of some of the company's sites. Also, due to the dependence of production in Al-Baraka Grain Milling Company Limited on specific shares of Al-Baraka Grain Milling Company Limited by the General Company for Grain Trading, and thus a decrease in the value of production was observed Profits, wages, salaries, and added value, which led to a decline in the company's economic efficiency, except for the year 2021, when it was the best year of study.

The research aimed to test the KMV model to measure credit risk on a sample of insurance firms listed in the Iraq Stock Exchange and to build an integrated theoretical and conceptual framework for insurance and reinsurance, as well as to understand the main concepts used in modeling these risks and their types, The models that framed the possibility of relying on credit rating scales based on the experience and self-analysis of credit risk assessment experts, such as analysis tools (5Cs analysis, the LAPP method, etc.) Hence, the research question is represented by the ability of this model to measure the credit risks of Iraqi insurance firms for the period (2010-2021) represented by five firms, which are Al-Hamra Insurance, Ahliya Insurance, Gulf for Insurance, Dar Al-Salam Insurance and Al-Ameen Insurance, by using the statistical approach by using the programs (Excel, Eviews) for the purpose of calculating And assessing the accuracy of the model, reviewing the intellectual structures and experimental studies that used it and related classifications, as well as the Balanced Panel Data methodology to prove this. Important results that characterize his success in following the firm's value engineering Brownian movement, This makes it valid in determining the relationship between the distance to default (DD) and the volatility of the value of assets, in a way that demonstrates its efficiency in classifying firms rather than determining their hypothetical probabilities, The research also recommends that it is important to have an Econometric model to support any mathematical model to ensure the strength of inference on the research results.

The study aims to identify the impact of the bank deposit protection system on the liquidity index. The problem of the study started from the main question, which is: Does the bank deposit protection system affect the liquidity index? The study relied on several hypotheses, the most important of which is that there is no significant effect of the deposit protection system in terms of its indicators in the liquidity index. Banks for each country with the company and the institution by relying on their annual reports, and the hypotheses were tested through the use of the descriptive and analytical method, as the data was collected from the financial statements for the period (2018-2021). The study used the financial analysis to measure the liquidity of the commercial banks, the study sample, by relying on the EVIEWS13 statistical program in a panel least squares way. On the contrary, the Jordanian banking sector, as the study recommended giving importance to the issue of capital, as it reflects the efficiency of the bank in performing its current assets at the expense of its current liabilities, especially the operational operations, as it gives a good image that improves the credit rating of the bank when it is necessary to borrow from other parties.

The aim of the research is to measure the size of the financial fragility by means of the (Z-Score) model that the Iraqi commercial banks suffer from, which are listed on the Iraq Stock Exchange. Specifically, two banks out of a total of 22 commercial banks, and for the period (2011-2020), and the descriptive and analytical approach was used for the data and information contained in the reports and statements of the research sample banks, and the program (Excel-2019) was used to test the hypothesis and answer the question related to the research problem and reach the goals. The research reached a set of results, the most important of which are: The two banks recorded high financial fragility, and the fragility increased during the crisis period, but the Khaleej Commercial Bank is the highest financial fragility compared to the National Bank of Iraq. And that the National Bank of Iraq is less financially fragile than its peer, the Gulf Bank, but also has a high level of fragility compared to the ratios contained in the Z-Scoer model. The research also presented a set of recommendations, the most important of which is the need to adopt Z-Scoer indicators by banks and companies operating in the financial sector, in order to measure the financial vulnerability to which these institutions are exposed. In order to give an impression to investors, lenders and dealers in the financial market about the strength of the financial position of those financial and banking institutions.

The research aims to demonstrate the effect of financial robustness indicators on stock returns in the banking sector. The research sample consisted of eight commercial banks listed in the Iraq Stock Exchange through their annual reports published in the Iraq Stock Exchange. These banks are (Baghdad, Iraqi Commercial, Investment, Sumer, The Middle East, the Iraqi National Bank, the Credit, The Commercial Gulf). For the period 2005-2021, using the statistical program [Microsoft Excel vs.10, Eviews V.12]. The research extracted a set of results, including the presence of a significant effect of indicators of financial robustness in Stock returns with the existence of a close relationship between financial robustness and stock returns, as it is not possible to achieve a rise in stock returns without the availability of financial robustness. The research concluded that the commercial banks, the research sample, vary in indicators of financial robustness. In light of this, the research came out with a number of recommendations, the most important of which is the need to adhere to measuring financial robustness indicators issued by the authorities concerned with banking guidance.

The main aim of the research is to identify the role of Entrepreneurial Learning and its dimensions to achieving Strategic Success in the small and medium projects in Erbil Governorate in (KRG). Descriptive analytical methods were used to analyze the data and describe the dimensions of the study variables. Questionnaire forms have been used as data collection tools. The research population is represented by 573 managers, The sample size frame of the study is (205) Managers who answered the questions. SPSS v23 used to analyze data. According to the results of data analysis, several results were obtained by describing and identifying positive relationship between entrepreneurial learning and strategic success. As well entrepreneurial learning and it is dimensions had a positive impact on strategic success especially by enhancing knowledge collective and individual in projects, which leads to strategic success. Finally, the study recommends more attention to learning in the organization, especially through the learning of employees and managers in all departments of the organization, with an increase in the role of entrepreneurial learning to support the operations of strategic success in small and medium enterprises in Erbil.