Tikrit Journal of Administrative and Economic Sciences

The research aims to clarify the role of accounting for environmental performance in providing information about th e activities that contribute to achieving sustainable development through its three areas of environmental, economic, social and access to measure and accounting disclosure of those activities in sustainable development reports and models proposed by financial statements that contribute to achieving sustainable development through modern methods, methods and techniques Because sustainable development issues are at the prominent place in the world because of their close relationship with the well-being of society And its progress in three economic, social and environmental aspects, since accounting is a social since It was necessary to develop this science in order to comply with modern trends. so the emergence of accounting Environmental as one of the results of accounting science keeping abreast of societal developments in the world as a control tool for environmental activities in industrial facilities by providing special information and environmental, social and economic influences to be taken into account when making exploitation decisions Resources available to the establishment.
and the study community includes all industrial companies included within Kirkuk Governorate and includes about 8 to 10 companies, including the Kirkuk Cement Company and the karwanji Company For mineral water and other oil companies statistical methods such as deviation were used Standard, arithmetic mean, and comprehensive registration, given that the size of the research community is a size The sample was used, and the coefficient of honesty and reliability and the alpha coefficient As well as correlation coefficients and influence relationships were used for the purpose of approving the results and reached The study reached a number of conclusions, the most important of which are:
1. The existence of a specialized department to take care of environmental issues and follow up on their developments in industrial establishments
Industrial facilities Based on the conclusions of the study, a set of recommendations were made, the most important of which are
2. The need to pay attention to the ethical and behavioral aspects of the accounting profession in order to achieve the protection of interests multiple segments of society such as environmental, health, safety and welfare issues society to achieve sustainable development

The aim of the research is to define the concept of brainstorming and its importance and its application in the field of internal control and its advantages, as well as a statement of the effect of using brainstorming in creating modern ideas that work to detect different fraud methods in the financial statements, as well as identifying areas of fraud in the data contained in the financial statements and the role of brainstorming in this case In detecting fraud methods, which helps in developing the performance of internal control, the study has been applied to a number of government institutions and a number of private sector companies in Baghdad, and the questionnaire was used as a tool for measuring the role of brainstorming in developing the performance of internal control. It works to increase the strength and durability of the internal auditors’ judgment on the validity of the financial statements by 71%. The research recommended that practitioners of the accounting and auditing profession need to practice brainstorming when carrying out audits in all its stages (planning, execution, report).

The study sought to examine the impact of applying the International Financial Reporting Standard (IRFS 9) in achieving financial stability in Iraqi banks, to achieve the objectives of the study, the analytical quantitative approach was adopted to examine the relationship between the variables of the study, the researcher used the questionnaire as a tool to collect data from the targeted study population. The researcher targeted three banks out of eight commercial banks listed in the Securities Commission, which are the Rafidain Bank, the Rasheed Bank and the Ashur International Bank, 50 questionnaires were distributed in each bank, of which the researcher retrieved 148 questionnaires, and it was found that the sample suitable for statistical analysis consisted of 145 questionnaires.
The researcher completed the process of analyzing the data using the Statistical package for social sciences, version No. (27), where a variety of statistical tests and tools were applied, and the most important results of the study were as follows: The levels of application of the International Financial Reporting Standard (IRFS 9) in The surveyed banks from the point of view of the study sample have a high degree in general, and the Iraqi banks surveyed have a medium degree of financial stability, and the results of the simple linear regression equation showed that there is a statistically significant effect of the International Financial Reporting Standard (IRFS 9) in achieving financial stability in ethnic commercial banks surveyed.

This study aims to show how each of the International Public Sector Accounting Standards (IPSAS), and its implications for the budget of programs and performance in one of the government service units in the Kurdistan Region of Iraq, and which was represented in the College of Administration and Economics at the University of Dohuk. In order to achieve the objectives of the study. The applied approach was chosen in order to demonstrate the workings and advantages of the comparative application of the study's variables based on the financial statements and reports of the chosen government unit, the study sample for the fiscal year 2021. As well as, the government unit's approved budget report for the fiscal year (2013). In addition to the financial policies of the government in the Kurdistan region of Iraq. Finally, applied approach method was adopted to test the hypotheses of the study, which consisted of one main hypothesis.
Therefore, the study reached a set of conclusions. the most prominent of which was the importance and benefit of the integrated application of the International Public Sector Accounting Standards (IPSAS) in adopting the program budget and performance through improving planning and control of public expenditures and the effectiveness of the government unit in translating its strategic objectives as outputs. In light of this, the study recommended the need to develop studied programs to reform the government accounting system by moving to a more advanced stage of the general budget in the Kurdistan Region of Iraq in particular and Iraq in general through the application of (IPSAS), which aims to use a set of standards that support decision-making on the budget method that is directed towards programs and performance, and the development of integrated plans (economic, social, political), in order to help in the effective management of public funds.

The study aimed to identify a set of requirements that are supposed to be met in a way that enables the internal auditor to perform his role effectively as an independent guarantee provider for the Board of Directors for a set of controls and measures for cybersecurity and what can contribute to achieving its efficiency and effectiveness, through auditing the operations carried out by the first and second lines responsible for developing and implementing these controls, based on the instructions issued by the Institute of Internal Auditors (IIA), and the study found the need to meet a set of requirements It is to provide the internal auditor with advanced knowledge of information technology and work with high professional care and maintain his independence, and that the internal auditors receive sufficient support from the Board of Directors by allowing time, providing the necessary financial resources, supporting their participation in developing the cybersecurity strategy in economic units and granting them sufficient powers for that, updating the internal audit approach and planning for the cyber audit process on an annual and flexible basis and on a risk-based basis using an appropriate methodology, as well as strengthening the relationships between the internal audit function and technical functions. Information, cybersecurity, and work collaboratively to enhance cybersecurity in economic units.

The recent literature in the field of strategic management focused on many emerging topics, and among these topics is the topic of strategic learning. It is strategically present and has an impact on that, so the research sought to present a philosophical and epistemological perspective on intellectual topics represented by (strategic learning and the quality of educational institutions). The questionnaire form was used as a main tool for the research, and after completing the data collection it was analyzed for the purpose of reaching the results by the statistical program (SPSS v24), the research reached several results, the most important of which is the existence of two correlations and influence between the two research variables, and the researchers put a number of recommendations, the most important of which was the need to adopt mechanisms Strategic learning by university leaders in order to improve the principles of quality of private education in Iraq.

As health institutions are constantly working to develop their human resource, to provide the best quality of health services. This study aimed to broaden the vision and boundaries of knowledge and comprehension of human capital by assessing whether exist a relation between human capital and the quality of health services and demonstrating the impact of human capital on the quality of health services in healthcare sector. This research was performed in three hospitals: Salah Al – din General Hospital, Military Hospital, Al-Tawfiq Hospital which are located in Salah El-Din Governorate. A descriptive approach was used with a structured questionnaire to evaluate the components of human capital (HC), the health service quality and to find out the impact of human capital on health service quality. A total of 152 out of 164 individuals who held administrative positions in the targeted hospitals were surveyed the data collected were analyzed using SPSS v.27. Results of the survey showed that skills are the most important component of HC followed by values while values are the most component that has impact of quality of health services. However, the results proved that there is significant correlation between the human capital and the quality of health services in addition to the presence of positive significance by Human capital on quality health services. The findings recommended that hospitals should give more concerns to the HC such as sharing knowledge, enhancing employees for development through education and trainings to gain more skills in order to improve the quality of services that is delivered to the patients.

The current study aimed to determine the effect of service quality through its dimensions (reliability, responsiveness, network quality, empathy, security) on the brand as a dependent variable through its dimensions (perceived price, perceived quality, brand loyalty). The descriptive analytical method was used to interpret and analyze the data obtained from the field under study, using the questionnaire as a main tool for data collection. The study population was represented by (Asiacell) customers in Salah Al-Din Governorate, while the study sample included (380) individuals who were randomly selected from the company's customers. An electronic questionnaire was distributed to the study sample and an answer rate of (100%) was obtained. The study concluded that customers' evaluation of the quality of the company's services is positive and good, but it does not reach the level of their expectations. The results of the study also indicated that customers attach importance to the dimensions of service quality, especially with regard to responding to the problems and complaints of customers. The study also indicated that there is a positive impact relationship to the dimensions of service quality in the company's brand.

This study aimed at measuring and analyzing the duration of achievement of the planned and actual goals, as well as analyzing the extent of the variation in the achieved goals in terms of allocations, identifying the main characteristics of government projects and programs, and recommending how to use them to improve performance, and due to the lack of clear and specific goals that were adopted by the governorate administration when implementing development process. As well as not relying on performance indicators that achieve financial and temporal justice in the distribution of allocations for the regional development program. For the purpose of analyzing the options available for the implementation of regional development projects, (5) service sectors out of 12 sectors were analyzed in the Holy Karbala Governorate, based on official data and reports issued by the competent departments concerned with the implementation of development projects, in addition to the databases and development indicators issued by the Central Apparatus Department. Statistician and Human Development Department in the Iraqi Ministry of Planning for the period from 2008 to 2022 AD. After comparing all the options available in each of these sectors’ projects, it was found that the allocations and time were not taken into account in the implementation of the projects for each of them, as some of the estimated allocations for projects are far from the actual costs, in addition to the lack of control over the start and end time of project implementation, ie There is no well-studied scheduling of development projects, and for the purpose of obtaining real and accurate results that enrich the practical side of the current study, the quantitative analysis of the data was carried out according to the criteria (periods and financial allocations) based on the arithmetic mean and graphic figures, as well as the use of the Gini coefficient in analyzing the data of the sectors Included within the framework of the research, which showed clear delay and stumbling in the implementation of projects and the lack of planning and time and financial assessment in most of the projects of the sectors that were taken as a sample for this research, as well as the lack of justice in the distribution of investment between the service sectors.

The current study investigates "the impact of strategic awareness on organizational sustainability in the Salah al-Din Governorate Health Department / Iraq", and from the point of view of the administrative leaders in the department. This study uses the descriptive analytical approach, the questionnaire to collect the data, and using the Statistical package for social sciences SPSS 27 for the statistical analysis, whereas the final sample consisted of 157 valid questionnaires. Interestingly, the findings revealed that strategic awareness has a significant positive impact on organizational sustainability, and that the dimensions of strategic awareness (awareness of the internal environment, awareness of the external environment, and awareness of strategic goals) have a significant positive impact on organizational sustainability. But importantly, the awareness of the internal environment and the awareness of the strategic objectives have a greater statistically significant effect on organizational sustainability than awareness of the external environment. This study also concludes an important set of recommendations for administrative leaders in the Health Department of Salah al-Din Governorate / Iraq, and recommendations for researchers for future studies".

The aim of this research is to measure the role of best human resources practices on enhancing organizational vitality in the telecommunications sector, and the main question was: Is it possible to achieve organizational vitality through best human resource practices? For human resources and at the macro level with organizational dynamism.
After formulating the hypotheses and testing the relationships of correlation, influence and moral differences, the research was applied in the field to the workers in the telecommunications organizations (Asia Cell and Korek) by distributing the questionnaire to the research sample of (420) workers. The recovery amounted to 175 questionnaires with a response rate of 41%.
The most prominent results of the research were the existence of a positive correlation and impact between the best practices of human resources at the macro and micro levels with organizational vitality.

The study focused on identifying the impact of transformational leadership practices through its dimensions (ideal influence, inspirational motivation, intellectual stimulation) in enhancing the entrepreneurial strategy through its dimensions (knowledge, skill, experience). researched, and a number of results have been achieved through this study: The T value is 50.915, while the value of the beta variable is 0.955, while the random limit is 1.196. At a significant level of 0.000. Accordingly, the researcher concluded that there is a statistically significant effect between intellectual stimulation and entrepreneurship strategy at the Tikrit University. Also, the total squares reached 11.584 between groups for age, at a degree of freedom of 249, while the value of the variable F was 0.741, and significant 0.920. Based on the foregoing, the researcher concluded that there were no statistically significant differences for the age dimension in the transformational leadership application scale within the Tikrit University.

The research aimed to know the role of strategic thinking in its dimensions represented by (systems perspective, focus on intent, thinking in a timely manner, seizing smart opportunities, orienting with hypothesis) in reducing emotional exhaustion represented by its dimensions (emotional work, work pressure, bullying in the workplace, conflict between work and family), and the study field is represented in the Directorate of Municipalities of Nineveh Governorate, and the study was applied to a sample of (299) respondents from individuals working in the field under study. The research relied on the analytical descriptive approach, with the use of the questionnaire as the main tool for collecting data related to the field aspect, as well as conducting personal interviews, as the main and sub-variables were described and the correlation, influence and differences between their variables were analyzed, to answer questions related to the study problem and reach the goals Objectivity, and in order to process data and information, several statistical methods were used (frequencies, percentages, arithmetic mean, standard deviations, and confirmatory factor analysis) by adopting the ready-made statistical programs (SPSS.V26) and the (AMOS.V24) package to test the hypotheses of the research and ensure their validity. the research reached a number of results, the most important of which is the existence of a correlation and a significant impact on the macro and partial levels of strategic thinking in emotional exhaustion, and these results were consistent with the hypotheses in this aspect. In the light of the results of the research, a number of proposals were made, the most important of which was that the management of the researched organization must realize the importance of maintaining a satisfactory level of balance between work and life (family), because of its importance and impact on this balance in terms of the psychological and moral aspect of the workers.

The research aims to know the extent to which the standard (ISO9001:2015) can be applied, in which an item of the standard has been applied (the planning and controlling operations) and the case study methodology has been adopted in preparing the applied side of the research. The importance of the research involves through the availability of Ways to ensure good planning and implementation of the terms of the specification, as the research problem that my department suffers from (Human Resources and Scientific Affairs at the University of Anbar) begins. The implementation of my item (planning and controlling operations) is (74%), and as for the human resources department, the percentage of application for my item (planning and controlling operations) is (91%). Planning and Operational Control) from the Scientific Affairs Department, and this indicates that the Human Resources Department was better than the Scientific Affairs Department by applying Bandi (planning and controlling operations.

The aim of the research is to explain the reality of knowledge retention practices in the Iraqi Ministry of Planning and what are the most adopted practices in the ministry this is in the light of addressing the research problem and answering the following question (what is the reality of knowledge retention practices in the Iraqi Ministry of Planning according to the realizations of the researched sample)?,The research relied on the analytical descriptive approach through the use of a questionnaire to collect and analyze data. The research population consisted of (951) male and female employees in the Iraqi Ministry of Planning. The research sample consisted of (239) male and female employees distributed over 13 departments in the Ministry of Iraqi planning. The results showed that the Iraqi Ministry of Planning possesses a set of practices to retain knowledge by activating the role of the Human Resources Department in supporting communications between the Ministry's employees and encouraging creative solutions, in addition to spreading the culture that encourages the sharing of knowledge among the Ministry's employees, The research recommended increasing reliance on some practices to retain knowledge, by building communities of employees to exchange experiences and transfer information among them, or by working on transferring some stories to new employees that enhance the position of the ministry and be a way to spread its message and values.

The current study seeks to explore the most important factors affecting the adoption of the smart campus at the University of Mosul, by relying on the Unified Theory of Acceptance and Use of Technology (UTAUT) as a conceptual model for the study. A questionnaire was adapted in order to conduct a survey of the opinions of a sample of teachers at the University of Mosul, based on the five-point Likert scale, where a (373) form was collected. This study is also based on the use of the cross-sectional study in examining the field under study. Where the data collection process began in December (2022). Two programs were used for statistical analysis in this study: (SmartPLS) and (SPSS). The results of the current study indicate that there is a positive and significant effect of expected performance, expected effort, social influence and facilitating factors on the behavioral intention to adopt the smart campus at the University of Mosul.

The research aims to identify the impact of the dimensions of strategic vigilance on the dimensions of organizational conflict management, and the research sample consisted of 113 observers, who are all workers in the Department of Labor and Vocational Training in Salah al-Din Governorate, which means that the research has conducted a comprehensive survey of the research community, and the results have been analyzed according to the degree of response (five Likert scale), All the weights were high except for the weights after the competition to manage the organizational conflict, which were medium. The researcher analyzed the results of the significant differences according to the variables (gender, age, educational attainment, years of service, marital status), as well as analyzing the results of the correlation matrix according to the Spearman test, data was collected from the research sample by means of a questionnaire that included 42 items divided into 21 items related to the dimensions of strategic vigilance and 21 items related to the dimensions of organizational conflict management, and the researcher made sure of its validity and stability, and its suitability for research purposes. With the three dimensions of strategic vigilance, there is also a significant impact relationship for the same dimension, as well as the existence of a bias with regard to the competition dimension by the sample in the researched organization, and that the researched organization relies 50% on the elderly category, which means that it is threatened with losing the elements of experience in the short term, and that the representation of the female element is very weak in the researched organization, and that the staff of the researched organization work in a spirit of cooperation, and the research presented proposals, the most prominent of which was the work on empowering women, re-arranging the structure of the department, and that its management should focus its efforts in achieving good levels in the dimensions of strategic vigilance, and it is also necessary E Preparing training courses for employees of the organization under study on the dimensions of organizational conflict management.

The study aimed to test the effect of adopting Ambidextrous leadership behaviors in enhancing strategic learning processes in private universities and Faculties in Middle Euphrates region - Iraq. The dimensions of Ambidextrous leadership represented by (opening leadership behaviors and closing leadership behaviors) were adopted based on (Zacher&Rosing,2015), while the strategic learning processes represented by (generation, distribution, interpretation and implementation of strategic knowledge) were adopted based on (Idris&AL-Rubaie,2013). The importance of the study is highlighted by the importance of its variables, as it dealt with modern administrative variables through which it seeks to develop the performance of the work of private educational organizations in Iraq. It is also a scientific source through the interactive link between Ambidextrous leadership behaviors and strategic learning processes in those educational institutions. The private universities and Faculties in the Middle Euphrates region were selected as a community for the current study, through a questionnaire prepared for this purpose, and the sample reached (171) individuals from the administrative and scientific leaders, including (university presidents and their assistants, deans of Faculties and their assistants, heads of scientific and administrative departments). A set of statistical methods and appropriate treatment were used to analyze the data and prove the three hypotheses assumed by the researcher within his current study, as confirmatory factor analysis, normal distribution tests, reliability, Cranach alpha, internal consistency, a group of descriptive statistics, and a group of analytical statistics were used. The study reached a set of conclusions, the most important of which is the existence of a significant correlation and influence of Ambidextrous leadership in its two dimensions: the opening behaviors of leaders and the closing behaviors of leaders within the work environment in enhancing the strategic learning processes of those private universities and Faculties. The study concluded with a set of recommendations, the most prominent of which was the need for university and Faculty administrations to pay more attention to the field of application in adopting and supporting Ambidextrous leadership behaviors in the workplace to enhance their levels of strategic learning in order to enhance their strategic position to confront the effects of competing universities and Faculties in the contemporary local business environment.

The study aims to determine the impact of strategic vigilance in achieving organizational superiority in educational organizations, the study sample, and to know the extent of interest in it by decision makers in these organizations in order to achieve organizational excellence, as well as to The current study was applied in one of the most vital and important sectors, which is the education sector, where a number of Iraqi universities (Tikrit University clarify the nature of the relationship between the variables of the study.
, Anbar University, Kirkuk University) were identified as a field for study.
For the purpose of achieving the objectives of the study, a hypothetical model was adopted that expresses the logical relationships between the variables of the study, and it resulted in a set of main and sub-hypotheses, each of which is an answer to the questions raised in the study problem, and the hypotheses were tested after obtaining the necessary data and information for the field side through the use of With the questionnaire as the main tool for data collection, by distributing it by the intentional sampling method, where the researcher distributed (209) questionnaires to a number of academic leaders in the Iraqi universities under study, and (7) invalid questionnaires were excluded, and (202) of them were valid for statistical analysis with a response rate of 97%), and a set of statistical tools and methods available in the statistical program (SPSS) were used. The study reached a set of theoretical and field results, the most important of which are: The results of the study showed that there is a significant effect of strategic vigilance on organizational excellence in the universities under study.
The study concluded with a set of proposals for the universities of the study sample that would improve the reality of these organizations in a better way.

This research aims to analyze the relationship and impact between marketing intelligence with its dimensions (understanding the customer, understanding the market, intelligence of the product, intelligence of competitors) and strategic sovereignty and its dimensions (area of influence, competitive pressure, competitive (construction) composition), in (4) companies of cement industry in Sulaymaniyah Governorate, and to achieve the objectives of the research, the descriptive analytical approach was relied upon to survey the opinions of managers in the companies surveyed. In order to collect data, the questionnaire was relied upon. (135) questionnaires were distributed directly to all members of (factory managers, heads of administrative departments, heads of units and different divisions, and supervisors in those companies. To analyzing data (SPSS-24) and (Smart PLS 3) have been used. The results showed that there is a direct correlation between marketing intelligence with its dimensions and strategic sovereignty, in addition marketing intelligence and its dimensions have a positive effect on strategic sovereignty.

The research aims to assess the effectiveness of guerrilla marketing strategies in enhancing consumer behavior towards organizations to achieve communication and success. Retail stores in Mosul were chosen as the research community, and a sample of (108) employees from those stores was randomly selected for the study. The researcher utilized a validated and reliable questionnaire as the primary data collection tool, analyzed using the statistical package for social sciences (SPSS21) with various statistical methods. The research was supported by a set of hypotheses that were tested through a series of statistical analyses, reflecting the confirmation or rejection of these hypotheses to reach conclusions that support the main research hypotheses. The researcher arrived at several findings, including the organization's need to incorporate local culture into the advertising content received by customers. In line with the conclusions, the researcher proposed several suggestions, such as emphasizing the importance of the organization's ability to integrate local culture into the advertising content received by customers.

The aim of the research is to use modern monetary policies in order to reduce the effects of the financial crisis and to move away from the use of a selective monetary policy that is characterized by a short view and temporary solutions and focuses on addressing the result and leaving the cause. Financial crises expressed by their indicators (the current account and the value of stocks and bonds in circulation), whether in the short or long term in Brazil during the study period. The research concluded that the financial crisis creates an unstable environment that is reflected in the push towards Using monetary policy tools in an emotional way (emotional monetary policy), especially in the short term. The research suggested abandoning the high interest rate policy, which is a policy used to reduce inflation and attract foreign capital. Despite its successes in the short and medium term, this policy caused the exchange rate system to be exposed to danger.

The research aims to study the impact of some economic variables represented in (GDP, exchange rate, consumer price index, public expenditures, money supply M1), in the Iraq Stock Exchange expressed in the general index of the market, In this study, the Distributed Slowdown Period Self-Regression (ARDL). Methodology was adopted, which proved to be consistent with measuring the impact of these variables on the financial market index, as well as the nature of time series in terms of the degree of stability. The results of the standard model (ARDL) proved the existence of a common integration relationship between the variables used in the standard model, that is, there is a long-term equilibrium relationship between the research variables in the Iraq Stock Exchange. The researcher recommended continuing the research with in-depth studies of the determinants of investment in other financial markets, and the most explaining the changes that occur in the general index of the financial market, and predicting future crises in these markets.

The research aims mainly at analyzing the trends of total bank credit and gross domestic product and investigating the direction of the relationship between them based on the annual data for the period 2004-2021. Studying the total bank credit and analyzing its trends and finding out the extent of its impact on economic variables, especially economic growth, which is one of the latest renewable topics and among the most important Which needs permanent research and evaluation, and what confirms this is the economic plans and permanent reforms adopted by countries in order to ensure the effectiveness of the total bank credit provided and to achieve its positive effects on macroeconomic variables in general and gross domestic product in particular, all of the above justifies the importance and necessity of research in such a way Topics.
The problem of this research revolves around the following main question: What is the extent of the impact of bank credit on economic growth in Iraq for the period 2004-2021? To answer this problem, the research relied on the analytical descriptive approach in describing the theoretical literature and analyzing the trends of all research variables and the relationships between them during the period, in order to reach results through which important proposals and recommendations can be made.
The research reached several results, the most important of which is the direct relationship between the total bank credit granted and the gross domestic product during the research period, as well as the increase in the gross domestic product during the research period regardless Considering the economic conditions, the structure of output, and the need of the local markets because of its great association with the export of crude oil, and one of the most important proposals presented by the research is the refinement of credit granting decisions to reduce the proportion of non-productive consumer loans and increase the loans granted to productive industrial loans, as well as the need to work on disengaging the domestic product The gross export of crude oil and the revenues of the Iraqi economy through diversifying local production operations and revitalizing the branches of the economy, and directing sufficient bank financing to revive local industry and agriculture.

Macroeconomic variables are one of the means by which the efficiency of the performance of economic sectors, including the agricultural sector, it measured, because it is concerned with studying how to reach the level of equilibrium for the sector, by knowing the changes that occur in it and its growth rates. The research relied on data for the phenomenon targeted by the study from during a time series that included the period (1990-2021). The statistical analysis it conducted for the economic model approved by the study using the (VAR) technique, which included the agricultural domestic product as a dependent factor, while the independent factors included the fixed cumulative capital and the labor force in the agricultural sector. In addition, agricultural loans, as well as the value of agricultural investments as dependent factors, as the model variables were determined and the time series static hypothesis it tested through counteraction by adopting the (Dicky Fuller Augmented) test. The economic analysis of the estimated model showed that there was a significant positive effect for each of the cumulative fixed capital, agricultural labor and the value of agricultural loans, as the partial elasticities of these variables amounted to (0.577), (0.0184) and (0.0602), respectively. While the analysis gave a significant negative effect of the variable value of agricultural investments, which had a flexibility of (-0.0529). Based on the results reached, the study recommended the need for efficient utilization of the infrastructure that forms part of the agricultural production sector, as well as increasing the level of technology in agricultural production, such as the use of agricultural mechanization and modern irrigation methods to expand agricultural investments. And adopting successful methods to manage the proper allocation of agricultural investment spending in order to avoid waste and thus avoid the negative impact of agricultural investment on the agricultural domestic product and then on the growth of the gross domestic product and the growth of the economy.

The research aims to estimate the risk function of broiler projects, and to determine the behavior of broiler projects breeders towards the risks they are exposed to in the research area by adopting the risk avoidance criterion (K(s)), the research relied on primary data from the research area in the light of a questionnaire prepared for this purpose for broiler breeders in Salah al-Din Governorate for the production year (2021), data was collected from (75) projects, and it constituted (84.26%) of the total operating projects (89) projects in the governorate for the production year (2021), the results were shows the percentage of breeders who preferred risk formed about (100%), while the breeders who preferred medium risk and the breeders who avoid risk did not fall within these two categories of the breeders, and this shows that the largest percentage of broiler breeders for the research sample in Salah al-Din Governorate for the productive year (2021) prefer to take risks, and the average value of the risk parameter (K(s)) for the category of breeders preferred to risk (0.14), and the results of the production risk function for broiler projects for the research sample shows that the level of education, had a positive impact on the risk of production, while the years of experience It negatively affected the risk of production, the research recommended reducing feeding costs and presenting investment opportunities in the field of establishing automatic slaughterhouses and modern refrigerators.

The research aims to find the linear relationship between borrowed financing and liquidity indicators. The research used financial statement data for (8) establishments listed on the Iraq Stock Exchange in various sectors during the period from 2017 to 2022. The research adopted the inductive and deductive statistics method to read and analyze the data. In order to find the impact relationship between variables using a simple linear regression equation using the (Eviews10) program. The research came out with a number of conclusions, the most important of which is the lack of relative stability in the components of borrowed financing for the sample companies and banks, which in turn led to a relative instability of liquidity ratios. The reason for this may be due to the lack of stability in one method of financing their investments. The research recommended the need to address the structural imbalance. Financing and working according to the principle of financial balance in a scientifically studied manner between increasing capital ratios through borrowed financing, and finding policies and methods that contribute to investing these increases in profitable investments for the sample companies without affecting its liquidity.

The study is aimed at measuring the effect of access to financial services on the stability of the banking sector in a group of Arab countries, the study sample, through the use of modern indicators of access to financial services. Some of which are adult customers access to saving accounts for males and females, adult customers' access to using debit cards for males and females, customers' access, adult customers access to owning female debit cards, adult customers access to owning male debit cards, adult customers access to borrowing from female official, institutions adult customers access to borrowing from male official institutions, adult customers access to owning an account in female official institutions, and adult customers access to having an account in official male institutions. In addition, the study made use of Z-score in measuring the stability of the banking sector in the countries under study, The study targeted a group of Arab countries (Iraq, Saudi Arabia, UAE, Kuwait, Bahrain, Qatar, Oman, Jordan, Egypt, Morocco) for the period of
time (2011-2021), The study adapted the models of (Panel data) Pooled Regression Model, Fixed Effects Model, and Random Effects Model using (EViews v.10) software. The study reached several conclusions, the most prominent of which is the impact of access to financial services on the stability of the banking sector in the Arab countries, the study sample, in addition, there is a direct significant effect of access to financial services on the stability of the banking sector in the study sample countries. The research recommended several recommendations, the most important of which are the study sample countries that suffer from a decrease in their customers’ access to financial services, work to develop the reality of its banking sector. In order to increase transactions with the banking sector and reduce the discrepancy between it and other countries, because of its positive importance in increasing the stability of the banking sector of these countries..

The research aims to know the efficiency and effectiveness of financial control in implementing the planned and completed budget items for government ministries in Iraq and the volume of government revenues of all kinds planned and completed, as well as knowing the size of the planned and accomplished financial surplus or deficit, and the study adopted the analytical method, the study population consisted of the government ministries of the state of Iraq for the period 2017 -2021, the study found that despite the presence of several oversight devices and tools in Iraq, there is weakness in the financial control procedures in many ministries and departments of the state, in addition to that Iraq is still using traditional means in preparing and following up the implementation of the general budget. The study recommended the activation of control Performance and evaluation of the ministries' performance according to efficiency standards in order to control ministries' expenditures in line with the budget items and the extent of the ministry's success in achieving its goals and plans.

The study aimed to test, analyze and interpret the implications of financial failure that banks may be exposed to, the methods and methods used to measure them, the reasons for their occurrence, the policies and procedures that should be taken to prevent their occurrence, treat them, or control their effects, as well as identifying the banks that fall under the limits of financial failure and those that exceed it according to the Sherrod model. For commercial banks, the study sample, and the temporal limits of the study were (5) years for the period (2017-2021), and the spatial limits of the study included in (10) Iraqi banks, and were supplemented by financial and statistical analysis and financial failure tests for the variables of the study, as well as the use of the F test to indicate models between countries The study sample. The study concluded that the liquidity ratio is the most influential ratio of financial failure, as well as the accuracy of the Sherrod model in testing financial failure. Accordingly, commercial banks should use the Sherrod model as a guide and avoid financial failure due to its suitability to the banking environment.

The depreciation of the Iraqi dinar against the US dollar, reaching low levels and causing disruptions in the local markets, has had detrimental effects on individuals and companies, particularly those with limited income and the poor. The local currency approached around 1600 dinars per dollar, after the official exchange rate had stabilized at around 1450 dinars per US dollar. This depreciation in the value of the Iraqi dinar can be attributed to financial speculation among currency traders, which directly affected exchange rates and illicit dollar smuggling operations. Bank transfers are also important alongside financial transactions, especially in light of current economic developments in the 21st century. To prevent currency smuggling, financial corruption, and money laundering, the Central Bank of Iraq suspended four Iraqi banks, which used to receive half of the central bank's daily sales, based on a recommendation from the US Department of Treasury. Additionally, there has been increased scrutiny on the participating banks in the currency auction, with approximately 35 banks involved. These measures have significantly impacted dollar sales and led to a shortage in the market, resulting in the depreciation of the Iraqi dinar.
The significance of this research lies in the impact of bank transfers in the context of fluctuations in exchange rates in the local financial markets in Iraq. The Iraqi economy faces various challenges, including structural imbalances in economic sectors and increased reliance on foreign currency to cover high import demands. The research hypothesis asserts that bank transfers are used as a means to regulate banking operations and achieve monetary stability, which the Central Bank of Iraq seeks amidst exchange rate fluctuations. The aim of the research is to highlight the importance of bank transfers as a study of exchange rate fluctuations in Iraq and to elucidate the role of bank transfers in implementing the new electronic platform program.

This study’s main goal is to assay how intangible assets, specifically the value of brands, affect firm value and the difference between book value (BV) and market value (MV). Excel as one of the software has been used to calculate ratios such as the B/M ratio, Interbrand value/MV, and Brand Z value/MV. The brand values were obtained from Interbrand and Brand Z, two companies that evaluate brands on an annual basis. In order to determine whether the value of the brands that are issued by these two firms has an impact on the value of the firm, the study also looks at the relationship between brand and firm values with the use of SPSS. The same brands in two separate companies were compared using Interbrand and Brand Z's top 100 brand rating lists from 2020, and an explanation of why the two valuation organizations place different values on the same brand was provided. The results show some businesses have relatively high book-to-market ratios, whereas, for others, the book value is higher. Brand value also accounts for a significant portion of both a company's book and market values. The findings also indicate that some organizations valued their brand more than their commercial value. According to the findings of the regression analysis, brand valuations by Interbrand and Brand Z have a considerable influence on business value.