Warith Scientific Journal

The research dealt with measuring and analyzing the relationship between banking reform and macro stability in Iraq, by examining the theoretical relationship between banking sector reform and macro stability variables, to find out the theoretical foundations provided by the economic literature for this relationship, and the possibility of employing it in analyzing the course of development of banking reform experiences in Iraq and its impact on Macroeconomic stability variables, based on a basic hypothesis that banking reform is a fundamental pillar of economic stability, and that the success of banking reform policies positively affects the levels of macroeconomic stability variables. In the research sample countries during the period (2004-2020). The research reached basic conclusions, most notably that the nature of the influence relationship between banking reform variables and macro stability variables is one of the foundations for building effective banking reform policies in developing the banking system and its impact on economic growth. On the stability of the macroeconomics according to the direction of the empirically proven relationship.

The research aims to secure the investment portfolio using the CPPI fixed ratio strategy. The aim of using the CPPI strategy is to find new solutions to allow investors to reduce the risk of falling stock prices that make up the portfolio while benefiting from profits when they rise. The research community consisted of all the companies listed in the Iraq Stock Exchange for the eight sectors, which are (banking, insurance, investment, services, industry, hotels and tourism, agriculture, communications, and financial transfer), which amounted to 133 companies, and the research sample was chosen, which consisted of 42 A company belonging to various economic sectors and listed on the Iraq Stock Exchange for a period of (85 months), i.e. the period from 3/17/2015-3/17/2022. The research used a number of financial and statistical models, the most important of which is the single indicator model in calculating the expected rates of return and risk for the portfolio and the simple scaling model to build the optimal investment portfolio using the statistical program [Microsoft Excel vs.16]. The research reached a number of results, the most important of which is the superiority of the performance of the fixed ratios strategy on the market portfolio and the efficient uninsured portfolio. To which they are exposed as a result of the economic, political and security conditions of the country.

The research aims to explain the impact of the dimensions of the ethical theory in achieving faithful representation, as the results of the research indicate that the variable (ethical theory) has a link and influence on (faithful representation) by presenting the conceptual framework for both ethical theory, its dimensions, faithful representation, the importance of the dimensions of the ethical theory. (Ethical behavior, accountability, moral insufficiency, non -compensation) in achieving faithful representation. The researchers have concluded that ethics is a set of axioms, principles and rules that represent moral values that we use in our lives in general and in the field of work where the ideal measure of ethical behavior is to diminish The moral theory has a major role in achieving faithful representation of the fully responsibility that the accountant finds in the direction of all practices that make his commitment to the ethics of the profession and thus financial lists in which the percentage of faithful representation is good. For accounting information, with the need to take the general qualities of the information that the specialized scientific references indicated in Ain Carding as general recipes for accounting information and encouraging studies that deal with the subject of ethics in its dimensions for the profession of the accountant and the auditor and the extent of its impact on the improvement of the economic situation of the country..

This study aims to identify the theoretical and intellectual aspects, the impact of financial inclusion financial stability. Therefore, the impact of financial inclusion is one of the main factors that can affect financial stability and the extent of its impact on banking work. The problem of the study was to show the existence of The impact of financial inclusion financial stability. This study was applied to a sample of banks listed in the Iraq Stock Exchange, which were selected according to international and accounting standards. Among the other banks that apply these standards, in addition to their large activity in banking, are (National Bank of Iraq (NBOI) United Bank for Investment (UBFI) Investment Bank of Iraq (BIBI) Commercial Bank of Iraq (CBOI) for Credit Bank of Iraq (CBOI) for the period (2004-2020) The descriptive and analytical approach has been used in describing all the variables, analyzing them and measuring them through the actual financial data available by the banks and the study sample. With the aim of evaluating and measuring the future variable (financial inclusion) and dependent variables and financial stability) and analyzing the correlation and impact between them and their interpretation, if the analysis of variance was used using the (SPSS) program to measure the correlation and impact between the results of financial inclusion used in the study and between financial stability.
The study reached a number of conclusions within the framework of its main and subsidiary hypotheses, the most important of which was the existence of a relationship and impact of financial inclusion on the banking institution and financial stability. The study also recommended based on the conclusions it reached, the most important of which was the need to urge all banks to use financial inclusion in all banking transactions because it has a positive impact on the bank’s performance and the development of banking services provided by all banks. And the adoption of scientific, technical and academic studies does not find an ideal way to deal with Financial inclusion that is applied in all banking institutions, with the aim of raising the profitability of banks and reducing the risks to which they are exposed as a result of financial crises.

Banking laziness is one of the most important reasons for the failure of the banking sector and the scarcity of opportunities in it because it is highly directed towards government lending, hence the importance of the study, as understanding the costs of efficient financing of government spending through local borrowing is necessary as part of designing an appropriate financial system. The study aimed to analyze the trend of the volume of government borrowing from banking institutions, as well as to analyze the volume of bank credit provided to public and private institutions, and to know the effect of government lending in maximizing bank laziness. To analyze the results, the study reached a set of results, the most prominent of which was the failure of the relationship in the short and long term between borrowing through government bonds and its impact on banking laziness.

Banks need tight strategies to develop their financial resources by reducing the amount of risk and setting excellent credit strategies and standards, as banks play an important role in the national economy. Because banks carry out the process of attracting savings from individuals, institutions, companies and governments, making them available to those who wish to invest, and finance the economic sectors and activities in which they contribute. Achieving the national product in accordance with the rules and instructions of the Central Bank. This means that the task of banks involves the process of attracting and mobilizing savings from individuals and economic units from the (surplus) units and providing loans to the economic units of individuals, companies and government units that represent the units (deficit). This is one of the most important strategies for developing resources commercial banks.

This research aims to build the optimal stock portfolio in the Iraq Stock Exchange using the single index model of Sharp, and for that, a detailed analysis of the research sample of 34 companies listed in the Iraq Stock Exchange, which was selected according to the specified conditions, was conducted. Some statistical and financial methods were used, in addition to relying on the EXCEL program. And the most important findings of the research (that building the optimal investment portfolio using the single index model leads to improving the effectiveness of the performance of investors in building their investment decisions by identifying the most desirable stocks and building their investment portfolios that are characterized by optimization of return and risk through the Trenor index compared to the cut-off rate) The study came out with a number of recommendations, the most important of which are: guiding investors to study issues related to return and risk at the level of all sectors, in order to reach an optimal investment portfolio capable of overcoming risk and economic fluctuations in various sectors.

The research aims to highlight the role of fiscal rules in achieving fiscal discipline and improving the effectiveness of fiscal policy in achieving economic stability in Iraq for the period(2004-2021), of the most important conclusions reached by the researcher is the rentier nature of the Iraqi economy leads to expansion of public expenditures, this expansion makes it impossible to reduce public expenditures in the years of financial hardship, which causes a deficit in the general budget on the one hand, and weak fiscal discipline on the other hand, and resorting to public debt is inevitable. And through the rules of fiscal discipline, it helps to give an important advantage to modify distorted incentives and curb waste in unplanned spending, especially in periods of prosperity and high oil prices in global markets, therefore the rules of fiscal discipline will limit the fiscal deficit in the state's general budget. For this, it requires the need to be guided by the fiscal discipline due to its necessity and the possibility of the fiscal policy in carrying out its functions and the degree of its powers in consolidating stability. Macroeconomic measures require a solid and stable financial system to ensure the transfer of their impact to the real economy. And adopting a fiscal policy that works to create investments that stimulate the economy by reforming the priorities of investment spending in the real sector. In this research, the role of fiscal rules in achieving fiscal discipline is presented provided that this presentation is preceded by dealing with fiscal discipline in terms of concept, policies, and other relevant paragraphs.

The research aims to analyze the ability of commercial banks to perform the basic functions represented by (the deposit and credit function) in the market value index of the companies listed in the Iraqi Stock Exchange. The research assumed a main hypothesis that (there is no statistically significant effect of the deposit and credit positions on the market value index of the sectors listed in the Iraqi Stock Exchange). The research reached a set of conclusions, the most important of which is that the banking sector had the highest market value among the rest of the sectors operating in the Iraqi market for securities, and the reason for this is that banks enjoy higher confidence than the rest of the sectors. The rest of the sectors by providing facilities to these sectors, adding more effective companies and deleting idle companies.

Abstract: The research focused on studying the nature of the organic relationship between the Islamic finance industry and the legal frameworks governing it and its current paths and future directions. The research proceeded from the hypothesis that the Islamic legal rulings, and the restrictions they impose on financial innovations, constitute safety standards to avoid regulatory shortcomings for the finance industry in general, and that the financial stability that can result from their application is sufficient to attract more investments to this industry.
The research adopted the analytical method in testing the hypothesis by using the inductive analysis method, by analyzing the historical data of the Islamic finance industry around the world for the aforementioned period, and extrapolating its current reality and the general trends of its development. One of the challenges that the researcher faced was the lack of historical data that reflects the behavior of Islamic financial instruments, taking into account that the age of the Islamic financial industry is less than five decades, and that the focus on it came as a result of the success of the Islamic financial system in proving its worth by overcoming the negative effects of the 2008 crisis.
Among the most important conclusions reached by the researcher is the success of the Islamic finance industry during the period of the study by achieving great developments, especially on the quantitative level, as the financial stability achieved by Islamic finance institutions during the last three decades helped attract more global investments. The most prominent recommendation of the study is the need to strengthen the bonds of the complementary relationship between the financial institutions and the religious institution, and seek to coordinate work among them to develop a strategy for the development of the financing industry, and to provide it with financial products and services that are compatible with Islamic Sharia.

Analysis of the reality of macroeconomic variables in the Tunisian economy under CO-19 have been studied. Where the epidemic had a negative impact on macroeconomic variables, analysis data has been depended (GDP, revenues, expenditures, budget deficit, imports, exports, trade balance deficit) for the Tunisian economy through (2020-2021) the selected macroeconomic variables were affected during 2020 due to the restrictions imposed to decrease the pandemic, In 2021, the variables of the Tunisian economy were affected less due to coexistence with the pandemic and the easing of the preventive restrictions imposed. The Tunisian economy tried to rise up after the imposed restrictions eased, but these attempts did not give acceptable results due to the deteriorating Tunisian economic reality before the pandemic.

The economic world is facing rapid developments and changes sweeping all countries and in all economic, political, social and other fields, and through these developments electronic money appeared, but this money in its various forms and forms raises many economic issues, especially cash, so the This study is of great importance because the global economy today is shifting from the use of traditional money to the use of electronic money, but this transformation has a number of difficulties, including the possibility of affecting the money supply, and this study seeks to know whether electronic money has a role in the money supply, and is this role positive or negative Therefore, the research stems from the hypothesis that since electronic money is a development of traditional money forms, and since this money is not subject to the same conditions as traditional money, and therefore can affect the money supply, the aim of the research is to identify electronic money and its forms in addition To its characteristics and the risks of using it, and then analyzing its relationship to the money supply, and that the research concluded that there is no essential role for electronic money in the money supply, as the effect of electronic money is partial and relative in the supply and it is in the process of growing because the experience is still in its infancy .

Malaysia benefited from the process of wide economic openness to the outside when integrating into the international economies while maintaining the development of its local economy by transforming it from an agricultural country into a country that exports industrial goods with modern technology in various fields and conditions, as Malaysia was able to advance human capital and convert it into Large energies with a competitive advantage directed towards active investments due to their self-reliance, their adoption of a strategy of self-reliance and stimulation of social indicators of human capital by working to improve the standard of living and health of the population, as Malaysia worked with the support of infrastructure and its refusal to reduce its expenditures on projects that are considered one of the basic pillars of the economy In addition to its reliance on available resources on a large and basic basis by providing important capital to finance local investments, in addition to Malaysia dealing with foreign investments in a way that brings great benefits to it by taking advantage of the conditions that it sets and is in the interest of its economy, in addition to the fact that foreign investments have a strong impetus In stimulating its industrial productions and diversifying the industrial structure b A clear form in the various economic activities, which resulted in positive effects in the use of local resources and manpower as well

The focus of the study and analysis was on the demand side by studying the gross domestic product through the components of aggregate demand in which the gross domestic product is studied and analyzed (by spending method). And that the main problem of the research is concentrated on the weakness of the ability of the components of aggregate demand to contribute to achieving output growth due to internal and external factors, as well as political and security factors. In addition to the foregoing, the inability of the Iraqi economy to address the structural imbalances of the gross domestic product through the rentier economy, which depends on oil revenues, which affects the economic development and growth processes. The research also assumes the existence of a long-term equilibrium relationship between the components of aggregate demand (aggregate spending) and GDP, based on the importance of knowing the impact of economic variables (consumption, investment, government spending, exports and imports) on the structure of GDP and its impact on achieving growth rates in the economy. Iraqi. The research also deals with measuring the relationship between the components of aggregate demand and GDP for the period (2000-2021), and the Iraqi economy is a spatial case study, by measuring the impact of each variable of aggregate demand on the gross domestic product in Iraq, whether it is short-term or long-term effects, In addition, knowledge of the dynamic effects and the long-term co-integration relationship between them using the advanced standard analysis method (ARDL).
It was concluded that economic instability or balance occurs as a result of fluctuations in total spending that occur suddenly, so the effective management of the two forms of consumer and investment spending will mitigate the cyclical fluctuations in economic activity in the short term, and it can control the level around which the permissible fluctuations occur in economic activity in the long run. It also showed the weakness of the effect of the components of aggregate demand, except for private consumption spending, on revitalizing and diversifying the economy on the other hand. (effective aggregate demand). As a result of the foregoing, any real treatment of the structural imbalance in the Iraqi economy requires the development of an economic policy according to scientific foundations and economic modeling.

tatalaqaa jamie alduwal , raghm aikhtilaf 'aydiulujiatiha alaiqtisadiat , majmueatan min al'ahdaf alaiqtisadiat alati tumathil altawazun alkharijia linaweiat alkharijiat waleiraq , wayantaliq albahth min fardiat 'ana tabieatan waitijah alealaqat bayn almukawinat aldaakhiliati. , wayumkin 'an taqtasir ealaa 'arbaeat 'ahdaf rayiysiat tuerf biaism almurabae mithl aldawr alsiharii. adh tama aikhtibar alealaqat bayn mukawinat dawr alsunduq walwaridat fi aleiraq ean alfatrat alzamaniat nazaran lilealaqat bayn almukawinat alairbieat lilmurabae mithl dawr alnumui alaiqtisadii waltadakhum fi alnamudhaji. alkalimat almuftahiat: murabae aldawr , alnumuu alaiqtisadiu , altadakhum , albitalat , almizan alkharijia (2003-2020) biaistikhdam namudhaj (ARDL). aleiraq khilal fatrat albahth mimaa yadulu ealaa mahdudiat tathir almurabae mithl aldawr walwaridat fi aleiraq yatafawat waitadah an hunak tathirat mukhtalifat bayn mukawinat dawr alsunduq walwaridat fi aleiraq khilal fatrat albahth , waietamid albahth ealaa alaistiqra' walwaridat fi muezam dual alealam , wakhasatan alnaamiat minha , bima fi dhalik albitalat , waltawazun alkhariji) mukawinat murabae mithl dawriha fi alwaridat warabtiha bialmutaghayirat al'ukhraa ghayr almadhkurat aljawanib almutaealiqat ealaa waridat alaistiqrar alaiqtisadii.

The research aims to shed light on the role of trade policy in the development of the industrial sector in Egypt for the period (2005-2022). It aims to understand the extent of the role of trade policy on industrial performance and to analyze the challenges facing this sector. It aims to analyze the relationship between trade policy and the industrial sector in Egypt and defining the role of the industrial sector in sustainable development. By analyzing the research, it appears that trade policy has a direct role on the performance of the industrial sector The research has found a set of opportunities, including, because the economy is affected by a focus on the task, as economic analysis indicates this and thus understands how those factors and influencing factors interact in determining the next path locally, as is the case in international trade, and the implementation of the policy leads to increased trends. Employment in the industrial sector of the economy. Egyptian, so what is important in this research from the experts is to increase the level of awareness in the State of Egypt of the importance of participation in politics, and therefore they follow where politicians should and take them in order to be aware of the development of the economy and the accuracy of politics, and they should also follow investment analyzes that continue for several years., and that achieving sustainable development requires joint efforts and an active role for the private sector, and we will clarify this by conducting an analytical study to demonstrate this.

In light of these transformations, and to avoid isolation, some countries have resorted to establishing blocs among themselves, whether they are developed or developing countries. Therefore, since the 1990s, the global economy has witnessed a trend towards the formation of economic blocs and the establishment of free trade areas and customs unions. The establishment of these blocs depends mainly on the ties and common interests that bind these countries, as a result of the many gains and advantages that this bloc includes and results in improving the rates of trade exchange between member countries and the recovery of international trade. Intra-trade between them is the result of removing restrictions and barriers between them and adopting a unified policy towards non-member countries. This research aims to shed light on the analysis of the development of intra-Saudi foreign trade for the period (2004-2021), and in the research we have allocated the state of the Kingdom of Saudi Arabia as a model, as the economy of the Kingdom of Saudi Arabia. Considered a rentier economy, Saudi Arabia has an oil-based economy and strong government control. It controls major industrial activities and owns more than 18% of the world's oil reserves. It is the largest oil exporter and plays a leadership role in OPEC, although its influence has declined in recent years. Saudi Arabia also has the largest food supplies in the Middle East by trade. For example, the flour warehouses of the General Grain Corporation contain more than 3.3 million tons of wheat, but Saudi Arabia, like other countries in the world, is still facing difficult conditions.

The study explained, monetary policy, and the extent of its impact on the economies of the world in general and the Iraqi economy in particular, and the stages of the history of the development of monetary policy and its role in the nature of economic activity, as well as identifying the gross domestic product as it represents the basic criterion in Iraqi economic activity, through its definition And measured, and the research dealt with the impact of monetary policy analysis on Iraqi economic activity as an econometric study, based on the statistical program Aviose, starting with the normal distribution of variables and the Durbin-Watson test, and showing the impact and correlation of the effectiveness of monetary policy in the short and long term through the unit root model and the Johansen co-integration test, depending on Central Bank of Iraq data for the period(2004-2022).
The study showed that the problem of the research is the nature of drawing up the appropriate and influential monetary policy in the activity of the Iraqi economy, which therefore represents, if successful, the main goal in achieving economic stability through the role played by monetary policy in economic activity, and assuming the existence of an influential relationship between them.

In oil-producing countries, public spending exercises multiple roles on economic activity, the most important of which is that it is an engine for economic growth and stability, and a tool for distributing oil resource revenues to various sectors of the national economy and different segments of society, as well as being the tool linking oil price fluctuations and the direction of the economic cycle in these countries. Therefore, this paper attempts to uncover and analyze the dynamic relationship between the oil triad, public spending and economic growth, expressed in GDP at constant prices, in the Iraqi economy during the period (2003-2020) through the use of statistical data and tables. The results of the analysis showed that public spending financed by oil revenues has an influential role in economic growth, and that economic growth is a variable dependent on public spending and not vice versa.

This research aims to study the relationship of employing the time-drivev resource consumption accounting technique by applying it in the ready-made garments factory in Najaf. To achieve this goal, the researcher relied when applying the above technique on the data obtained through field visits and personal interviews with workers and officials in the factory and some sales agents, as well as the data extracted from the factory records of the research sample. And because the traditional costing systems are no longer able to provide appropriate information that keeps pace with the developments and changes in the current business environment and the fierce competition it includes, because these systems have been found as a basis for serving a suitable business environment that is consistent with its requirements, whose features have disappeared today and have been replaced by a business environment with Completely different features that made the economic units face to face with the risk of non-continuity and the deterioration of their competitive position if they did not reconsider in terms of applying those systems and take the initiative in adopting modern strategic techniques in the field of cost and administrative accounting. The time-oriented resource consumption accounting technique is among the most important strategic techniques for managing Cost in the modern era, which can be employed by economic units to achieve rationalization in the cost of their products in a way that helps in achieving optimal utilization of resources, improving product processes, eliminating waste and loss, and as a result enhancing competitive advantage by providing high quality products that meet customer requirements, In a timely manner, and at low prices. The research has reached a number of conclusions, the most important of which is that the ready-made garment factory in Najaf, as the research sample, suffers from the lack of features for applying the time-oriented resource consumption accounting technique, by applying which the goal of cost rationalization can be achieved as well as providing useful information The administration helps in making various decisions.

The evaluation of the possibility of applying the two axes of the strategy of the educational institution and financial and material resources in universities and educational institutions represents one of the most important trends that many modern research seeks to address and measure, and therefore the evaluation of the reality of the application of the two axes enables universities to discover the strengths and weaknesses in their current and future needs, the problem of research was to measure the possibility of applying institutional accreditation standards, and the research aims to identify the reality of a pivotal application (strategy of the educational institution and financial and material resources) among the eight axes For the Iraqi institutional accreditation standards at Karkheh University of Science and Al-Farahidi National University. The triangular scale was used according to the indicators of the criteria set by specialized committees in the Ministry of Higher Education and Scientific Research to diagnose and analyze the data obtained from the examination lists, and the research concluded that the application of Karkheh University of Science for the two axes is higher than the percentage of application of Al-Farahidi National University, where the percentage reached the application of the two axes of the strategy of the educational institution and financial and material resources at the Karkheh University of Science respectively (67%, 65%). While the percentage of Al -Farahidi University for the two axes (54%, 58%) The research reached the most important conclusion that there is a gap between the application of the two axes and the actual reality of the two universities researched and there is a lack of interest in the documentation procedures, although the rates of application of Karkheh University for government sciences are higher than the rates of application of Al-Farahidi University, but the two universities did not achieve high results in the application. The most important recommendations are to seek to intensify the efforts of the two universities to implement the two axes and to document the work procedures in order to reach the national institutional accreditation in order to have the opportunity to enter the international rankings similar to the advanced universities.

The research aims to identify the impact of the application of information technology governance on increasing the quality of profits and to identify the rules of information technology governance and how to benefit from them in improving and developing technology and avoiding risks in order to increase confidence in accounting information and for the purpose of achieving this goal a questionnaire was designed and distributed to a sample of Accountants, auditors, investors and managers in industrial companies listed in the Iraq Stock Exchange, and the results showed that there is a direct effect between the governance of information technology and the quality of profits.

This research aims to demonstrate the impact of artificial intelligence techniques in its technical dimensions, expert systems, on the quality of external auditing and investor decisions, as well as the impact of the quality of external auditing on investor decisions. A valid questionnaire form for analysis, the results of which were adopted for the purposes of statistical analysis The advanced statistical program Smart-Pls and appropriate statistical methods were used to test hypotheses, and the results showed that there is a statistically significant effect on the use of artificial intelligence techniques by expert systems, as this effect appeared on all dimensions, and this indicates the importance of artificial intelligence applications in improving the quality of external auditing, and there is a positive impact on the use of artificial intelligence techniques and the quality of auditing in developing investor decisions.

: The research aims to identify the impact of the external auditor's report on the rationalization of capital budget decisions, especially the investment decisions of investors, at a time when the world is witnessing economic changes characterized by uncertainty, risk, and shifts in the investment market, which led to the need for the presence of accounting and financial information that is characterized by reliability and credibility, which is provided by the external auditor's report. Where the research problem revolves around the importance and impact of the external auditor's report in rationalizing capital budget decisions and making the right investment decision. To achieve the goal of the research, the questionnaire tool was used to collect data and then process it using the statistical program (SPSS). As this questionnaire was distributed to a sample of investors and external auditors, the research reached a set of results, the most important of which is the existence of a statistically significant significant influence relationship for the role of the external auditor's report in rationalizing capital budget decisions in the environment of the holy governorate of Karbala.

The research aims to demonstrate the effect of disclosing secret reserves in reducing the risks of discovery, by presenting the conceptual framework for each of the secret reserves and the risks of discovery, and indicating the methods and objectives of forming secret reserves and their role in reducing the risks of discovery. The research in its theoretical framework, based on previous books, research and studies published in relevant periodicals and websites. The descriptive quantitative analytical approach was also used in the framework of studying and analyzing the reality of revealing secret precautions and the possibility of reducing the risks of discovery. The two researchers reached a set of conclusions, the most important of which is that the formation Secret reserves, whether intended or unintended, challenge the ethical position of managers and auditors alike, because the use of secret reserves impedes the impartiality and credibility of the financial statements of the economic unit, and that identifying the reasons that lead to the non-discovery of material misstatements and taking them into account during the planning of the audit process would reduce the possibility Audit procedures fail to detect such misstatements Thus reducing the risk of detection. In light of the conclusions reached, and in order to activate the role of disclosing secret reserves and reduce the risks of discovery, the researchers presented a set of recommendations, the most important of which was working to reduce the reasons that lead to not discovering material misstatements and taking them into account during the planning of the audit process, which would reduce the The possibility of audit procedures failing to detect such misstatements, and thus reducing the risk of discovery.

The research aims to shed light on the impact of using cloud technology on the financial performance of companies in Iraq, with a focus on improving the quality of accounting information and financial reports. The researchers highlight the benefits of cloud computing and the necessary measures to improve reliance policies. They rely on the use of a questionnaire and statistical analysis using the SPSS program to analyze variables and provide correlations. The researchers reached important conclusions, including the positive relationship between cloud computing and the quality of accounting information. It stresses the need to encourage Iraqi companies to adopt cloud accounting applications to improve their performance and the quality of their financial information, and concrete recommendations are presented, such as providing high-quality data centers to enhance investment in cloud accounting, and increasing awareness and confidence in the use of cloud accounting programs. It also stresses the importance of training accountants in technology and developing their skills.

This study aims to analyze the implications of accounting disclosure of environmental performance on the quality of sustainability reports based on the principles of (GRI), and this is done by disclosing environmental indicators, and indicating the extent of commitment of the sample companies.
The search is to be disclosed, as the research problem lies in the extent to which the accounting disclosure of environmental performance can contribute to Improving the quality of sustainability reports, and the research was based on the hypothesis that there is a statistically significant correlation between Accounting disclosure of environmental performance and the quality of the sustainability report. Where (13) companies listed in the Iraqi market were selected.
During the period (2018-2020), the data was analyzed according to the correlation coefficient (Correlation) to determine the form of the relationship, linear or It is non-linear and is denoted by the symbol (R), where the Siberman correlation coefficient was used in this research due to its suitability to the nature of the data and its availability.
The research indicated that there is a statistically significant correlation between the accounting disclosure of environmental performance and the quality of the report sustainability.
Where the assumption was accepted, and the research reached a number of recommendations, the most important of which is:
Developing the accounting disclosure of environmental performance within the sustainability reports in a way that makes it reflect the real profit in all Transparency through the inclusion of new indicators in a way that contributes to meeting the needs of stakeholders as an innovative step to develop Sustainability report.
There are also indications that the commitment to sustainability remains strong, which requires that companies continue to understand and appreciate that Sustainability was and still is an essential part of flexible business strategies before and after the issuance of the principles of the global initiative, namely An essential source of strategic competitive advantage, and plays a major role in rebuilding the global economy.

This research aims to test the impact of knowledge exchange processes (donating and collecting knowledge) on performing tasks in the Ministry of Culture, Tourism and Antiquities. To achieve the objectives of the research, the analytical descriptive approach was used by distributing (278) questionnaires to employees in the ministry, and structural equation modeling was used with AMOS v.28 to build a model and analyze the relationships between variables in addition to the SPSS v.28 program. The research reached several conclusions, the most important of which was that knowledge exchange processes can create a culture of performance among the ministry's employees by building and encouraging knowledge sharing inside and outside their departments, which leads to increasing their skills and experience in developing the performance of their jobs. The most important recommendations require the ministry's departments to share knowledge among employees through Brainstorming sessions, which ensure that they obtain knowledge from their colleagues by sharing ideas and information they have with each other, in addition to motivating them to complete their work in new creative ways that ensure effectiveness and ensure that they do not feel bored of repeating the same routine procedures. Encouraging employees to help each other when Facing any problem that may occur during work, which may generate creative solutions that contribute to solving these problems and thus improving the performance of their tasks.

This study aimed to address the measurement of the credit gradient of insurance sector, as this effect is evident through the extent of the use of credit gradation in companies, as it is a reflection of the company’s overall position. Efficiency in the investment process, because whenever the degree of credit gradation is high, this prompts investors to visit the demand for its assets, which leads to a rise in the prices of these companies’ shares, just as if the company is stable, this basically indicates that there is a correct and deliberate policy followed by these companies, The credit gradation was expressed through financial ratios, as this study was chosen in the Iraqi insurance sector, as the necessary financial information related to the activity of each of the two sample companies of the study was obtained for the period from 2006 to 2015, through the data available in Iraq Stock Exchange for the purpose of testing the hypotheses of the study using( Microsoft Excel 2019 ).

The aim of the research is to know the relationship between the spectrum of academic cooperation and the means of reducing the knowledge gap through a case study at the Universities of Al-Kitab and Mosul in Iraq. Four dimensions of the academic cooperation spectrum were identified: joint research projects, establishing joint laboratories, joint academic programs, academic exchange programs, and also Four dimensions were adopted to reduce the knowledge gap: communication skills, education systems based on new information, innovation systems using new technology, and motivation to use new resources. The researcher presented the problem of the study through the main question of the study: What is the relationship between the spectrum of academic cooperation and the dimensions of reducing the knowledge gap in the universities studied? To achieve the objective of the study, the researcher adopted the descriptive analytical approach to collect and analyze data. The researcher relied on a questionnaire that was designed in a way that covers all research axes, and a comprehensive inventory method was adopted for the study community consisting of (242) college councils in the two universities above. The data were analyzed and hypotheses tested using the statistical program SPSS-v.25 and AMOS_v:24. The study reached the most important results: There is a significant effect of some dimensions of the academic cooperation spectrum in some dimensions of reducing the knowledge gap, and there is a significant effect of some dimensions of reducing the gap on the dimensions of the academic cooperation spectrum.

The research aims to raise the level of environmental and financial performance of the Kufa Cement Factory to reduce environmental pollution and gas emissions through the use of cleaner production and thus achieve a sustainable competitive advantage. For this purpose, the Kufa / Najaf Al-Ashraf Cement Factory was selected as a sample for the research.
It also addressed the most important conclusions that the adoption of cleaner production contributes to the optimal use of natural resources and the rationalization of energy and water consumption that leads to the reduction of environmental pollution and gas emissions, and thus achieving a sustainable competitive advantage.
The researcher also reached the most important recommendations of applying cleaner production to get rid of environmental waste and harmful gaseous emissions from the source, thus achieving a sustainable competitive advantage.

The researcher used strategic maps as a means of arranging organizational values and finding out which one has the greatest impact on the organization, as the research problem lies in determining which values are the most important in the work of the organization in order to give it greater attention when formulating the strategy, so the research aims to balance these values and try to create a homogeneous strategic direction. As the main hypothesis of the research was (that the strategic maps are associated with a significant link with organizational values and affect them and can determine their priorities), so the (144) questionnaire was used, distributed to the workers in the Directorate of Education and accepting the main hypothesis and other sub-hypotheses represented by the influence of maps The strategy is based on organizational values dimensions (masculinity-femininity, individual-collective dimension, distance strength dimension, orientation dimension, and uncertainty avoidance dimension), but the first sub-hypothesis (that strategic maps affect the masculinity-femininity dimension) was rejected. Results: It is possible to promote values and prioritize them using strategic maps as a means for this purpose. In light of this, it was recommended to activate the role of strategic maps to create a balance between the values of the organization.

The main objective in this research is to choose the best method for estimating the reliability function of the half-normal distribution as a failure model for two methods, the first is the Least Square Method (LS) and the second is the Least Square Weighted Method. The simulation method (Monte-Carlo) was used to compare the two methods and samples of different sizes n = 20, 50, 75, 250 were tested. The good conformity of the data representing the failure times of some of the machines of the General Company for Electrical Industries was tested, and the statistical criteria of the average square error (MSE) were used. And mean squares supplementary error (IMSE), and then reach the best method between the two methods used in estimating the reliability of the half-normal distribution (HN).

In this research, the parameters of the inverse Weibull distribution with two parameters, the shape parameter and the measurement parameter, are estimated by the method of the maximum likelihood and the method of relative maximum likelihood in the case of real and fuzzy data. The parameters of the real data were estimated by the two methods, and the length of the period was extracted. It was found that the greatest possibility method for estimating the parameters was better than the other method for the fuzzy data, and then it is applied to the fuzzy data after transforming the real data into fuzzy data using a trigonometric affiliation function at the cutoff factor (α = 0.1) An applied study was conducted using the two methods using the MATIAB language.

The phenomenon of financial corruption is considered one of the dangerous phenomena of our time that causes negative consequences at the social and economic level, similar to economic crimes such as bribery, money laundering and extortion. Therefore, modern techniques and methods are necessary and techniques that contribute to reducing financial corruption, which state institutions must adopt to reduce One of the financial crimes in economic units, and one of these techniques is cloud accounting, so this research came to clarify the impact of cloud accounting in reducing and eliminating financial corruption practices that occur in economic units, as this research included the research methodology, the theoretical framework of the research variables, in addition to the applied aspect. For research and the most important conclusions and recommendations that the research reached, the research reached several conclusions, the most important of which is that the use of cloud accounting contributes to reducing or preventing errors that occur in accounting records. It also recommended the necessity of financial regulatory authorities and audit offices relying on auditing processes compatible with cloud accounting to discover errors that It may occur and be prevented.

The exchange of any foreign currency in any country will inevitably lead to the weakening of the national currency, so the main goal of the research was to explain the role of the monetary policy of the Central Bank of Iraq in creating the gap between the exchange rate of the US dollar against the Iraqi dinar, and this has become the talk of the hour. It has cast a shadow on the standard of living of the Iraqi individual, and has become the focus of attention of academics, specialists and others.
By reading the financial statements of the Central Bank of Iraq for the period from 2016 to 2022 ( ). To achieve the research hypothesis, the announced financial statements of the Central Bank of Iraq were analyzed, and several conclusions were reached, the most important of which is: The Central Bank assigns the task of auditing its accounts to one of the “Big Four.” Accounting companies ( ), and this is considered one of the positive indicators of the reliability of financial reports, which are prepared by the Central Bank of Iraq, in addition to the increase in the graph of gold reserves from (3,627,247) million dinars, to (11,020,655) million dinars for the period from (2016-2022), Its total assets increased from (76,544,213) million dinars to (205,746,073) million dinars for the same period. However, there was a negative indicator that appeared clearly in its financial statements, which contributed significantly to the rise in prices and pressure towards inflation, in addition to the rise in the exchange rates of the dollar against the dinar in the local market, which is what caused the huge amount of cash issued by the Central Bank for circulation, as it became (87,561,568) million dinars at the end of 2022, after it was (45,231,515) million dinars in 2016.
Based on the previous conclusions, recommendations were made, the most important of which are: reducing cash issued for circulation to a minimum, working to raise interest on savings accounts, and implementing all external transfers through international money transfer companies (MoneyGram, Western Union). ( ), and activating deterrent laws. Combating money laundering crimes.

The vital function of commercial banks in the national economy is manifested through the exercise of the role of financial intermediation based on transferring funds from surplus units to deficit units. From this point of view, the occurrence of any defect in the sources of funding will reflect on the availability of funds in the bank as well as the economy. This study aims at diagnosing the two factors (internal and external) that affect banking liquidity, and then explaining the impact of those factors affecting banking investment. In order to achieve the goal, a sample of (11) commercial banks listed in the Iraqi Stock Exchange for the period (2006-2020) was selected. To prove the hypotheses of the study, the determinants of liquidity (as independent variables) were measured by the following financial ratios: capital adequacy ratio, non-performing loans ratio, loan growth rate, rate of return on assets, bank size, short-term interest rate, inflation rate, and GDP growth rate Total. Whereas, bank liquidity (as dependent variables) was measured by the monetary fund ratio. Using the sectional time series model (Panel Data), the study reached a number of conclusions, the most important of which is that bank liquidity is determined by the internal and external environment variables of the bank, which are limited to (capital adequacy, non-performing loans, loan growth, rate of return on assets, bank size, price short-term interest, inflation rate). The study concluded with a number of recommendations, perhaps the most important of which is the need to develop an effective information system that contributes to monitoring and studying the internal and external factors of the bank that have proven their impact on bank liquidity and follow them periodically with the intention of predicting their negative repercussions to reduce them, and the possibility of investing in the positive.