Warith Scientific Journal

The research achieved to show the importance of integration between internal and external auditing and its reflection to activate the oversight performance to reduce financial corruption, and to clarify the extent of this integration through the compatibility of the auditing programs and cooperation between them in the economic units of the research sample, as well as cooperation between the external and internal auditor and the extent of the auditor's approval External to periodic reports and observations The internal auditor, and the research found that there is no integration between the internal and external auditor at the present time, that the integration between them reduces financial corruption and reduces it to the lowest degree.

It seeks to focus on focusing on the importance of sustainable local development, to deal with the gaps in the recognized traditional development and its failure in many countries, especially due to a set of environmental political conditions, and the environment concept space to search for more research and specialists in developmental issues, In addition to the insistence of many countries to continue to apply traditional models of development despite the failure of many of them, as well as what are the most important requirements for achieving sustainable local development and identifying those responsible for implementing the requirements of sustainable local development, the most important obstacles and challenges they face, and what is the path of the sustainable local development strategy, The research concluded with a set of conclusions, the most important of which is that there is a strong trend towards the concept of locality and community development, and a set of recommendations, the most important of which is that engaging the development of local communities and engaging them in decision-making ensures access to positive results for the local economy.

This research focused on one of the important topics in the financial and economic studies at banks, which is the effect of the credit risk that occurs as a result of borrowers' failure to pay in the period specified for them by the bank on the returns of shares, as this research was used on a set of statistical analyzes and tests. With the help of financial and statistical programs, Excel and Spss, this research focused on the monthly data of five commercial banks, namely (Bank of Baghdad, the National Bank of Iraq, the Iraqi Investment Bank, Sumer Commercial Bank) for the period from 2005 to 2018 has been approved for the purpose of analysis Credit risk on indicators is a credit risk, and this research reached a set of conclusions that stated that (the decrease in granting loans to borrowers due to economic and political conditions may lead to banks being exposed to more risks, that the failure of banks to follow policies considered in granting this loan presents them To the increase in credit risk to which banks are exposed, the decrease in investment activity and economic performance of banks (the research sample) led to a decrease in returns). As for the most important recommendations that were reached in the research (the need for diversification in investment tools and this is what is followed by most of the international banks leads to reducing the credit risk to which the bank is exposed.

Achievements of the development of women around the world, the development of economic development or growth without the participation or participation of women, as the concept is linked to the concepts of the concept of self, control, power and life as a general idea and is attached to the links as an active element in creating sustainable development, and the participation of women in economic decision-making and economic or social activity in Access to education and health is the same as health now, and then I read together from their social societies and their effectiveness in establishing closeness and stages in national communication forums, that women are most affected by poverty, climate, lack of health care, and special messages about the messages of children in sustainable development .

The research aims to identify the concept of cloud accounting and the role it plays in data management for accounting information systems, through the ease of access to the accounting and administrative data required for any level of administrative levels and according to the powers granted to them. The research problem lies is in the following question: (Is the use of cloud accounting in data management reflected on the decision-making process in the SME positively?).To achieving the goals and hypotheses of the research, a cloud accounting program was programmed and designed, and applied in the Kaleeg Alomustagbal Company for General Trade and Commercial Agencies and to draw conclusions. The research results showed that cloud accounting provides high security and low cost of obtaining cloud accounting programs compared to ready-made programs, ease of access by the accountant or manager to all operations, and cloud programs provide ease and speed in recording daily operations, and financial results with accuracy and high speed.
As for the most important recommendations that the researcher reached, they were as follows:
1- Companies must have the audacity to switch to the cloud accounting system because it will ultimately be in the company's best interest.
2- Companies must rely on a strong cloud provider in the event that the company designs the program internally. If the option is to purchase a ready program, companies must preview all cloud software providers and test their programs and the suitability of these programs with the company's operations.

The flow of foreign reserves to Iraq and achieving the optimal size of it is considered a basic goal and an important source towards financial crises, but this flow may have undesirable effects represented by increasing the cash basis and thus the money supply and the general price level. Therefore, it has become imperative to use the monetary sterilization policy to limit the undesirable effects of foreign reserves. As a result of the rentier nature of the Iraqi economy and its large and sole reliance on cash flows resulting from crude oil exports, there comes the binding role of reserves to use monetary sterilization, which is what the research found in order to neutralize expansions in the inflationary monetary mass that may exceed the ability of monetary policy to confront it in achieving Its goals, in addition to the preference for partial rather than total sterilization The study also recommends the need for the central bank to set target rates for monetary sterilization as well as target inflation rates and to find developmental alternatives that limit the depletion of foreign reserves and invest the surplus part of it in low-risk foreign investments, or build a sovereign fund.

Banking governance is one of the concepts that have increased its importance in the business sector because of its great importance in managing banks and protecting the rights of shareholders and stakeholders, and given the successive developments and expansion of business after the economic openness that occurred in Iraq after 2003 and the large role of private sector companies in advancing economic development This necessitates adherence to appropriate regulatory procedures in line with the rules of corporate governance.The study aims to identify the concept of disclosure and transparency, its importance, goals, requirements and types, where disclosure and transparency is one of the pillars of banking governance and is an important topic for all local and international institutions, especially financial and banking institutions, as a result of the great developments witnessed in the global economy in recent years represented in the spread of globalization, liberalization and transition The open market system and the pursuit of economic liberalization policy in both developed and developing countries alike. These developments have led to a series of different financial crises experienced by several institutions, especially in developed countries.The use of the concept of disclosure and transparency in dealing with the phenomenon of money laundering that has been increasing during the last decades. The process of combating the crime of money laundering and facing it in the world is an important issue, and the importance of this is clear in the fact that the crime of money laundering has an international nature that transcends the national borders of countries is its penetration into financial systems And banking for many countries at the same time.

The current research allows to know the relationship between vertical leadership and Innovative Performance in (Kafeel Hospital), leadership can be seen as exerting influence on others to agree on work and how it can be done, and as a process of enabling individual and group efforts to achieve a common goal. Innovative Performance is a process and results "that includes examples of the motivations for Innovative, such as the presence of the ability and resources of Innovative in the organization, the discovery of market opportunity, environmental non-compliance, and changes that compel organizations to creativity. It represents the creative performance in the organization to the result of an intellectual process. Among the two variables, especially in the Iraqi environment, the current research has sought to address the two variables in order to study and determine the nature of the relationship between them In addition to the theoretical understanding of each of them, and to achieve the goal of the research, two main hypotheses were tested: a random sample consisting of (50) individuals of the organization in question. The data were statistically processed using several statistical methods (simple correlation coefficient, simple regression analysis, T test, F test, interpretation coefficient). The research reached several conclusions, most notably:
There is a significant positive correlation between vertical leadership and Innovative Performance.
There is a relationship of significant positive significance between vertical leadership and Innovative Performance.
The study concluded with a number of recommendations, the most important of which is "the need to adopt the hospital to establish specialized courses in Innovative Performance for the purpose of producing results directly reflected in the production of the special organization".

The study aimed to know the direction of the components of the electronic banking adjustments variable in Iraq to the banks of the research sample, as banks provide solutions that are efficient and effective in the field of increasing the market value of their shares listed in the Iraqi market for securities. As electronic banking settlements seek to achieve several advantages, including completing financial transactions quickly, accurately and effectively, as well as reducing costs and overcoming human errors that may occur when performing traditional settlement operations, which contributes to developing and developing the capabilities of the banking sector and its reflection on enhancing the ability of banks to survive and grow and overcome all obstacles That stands in the way of this, as the use of electronic banking processes to manage and execute financial activities has become an indispensable choice for the purpose of meeting the needs of the business environment and responding to the challenges of global competition in this regard in order to invest opportunities T offered by the knowledge economy. So this study started from the problem of whether electronic banking adjustments maximize the market value of banks? And if so, will the market value be boosted by high financial performance indicators? Or will it reflect negatively on her? Will the market value be affected, or not? Which of the indicators of electronic banking settlements have more influence on the market value of banks?
The research included a sample of the commercial banks listed on the Iraq Stock Exchange. The study used a set of statistical analyzes and tests using the statistical financial programs SPSSv.24, and the study reached a set of conclusions, the most important of which is that the electronic banking settlement system is moving towards the bank's activity and level of profitability, which leads banks to increase dealing with it to reduce risks, even if these The rates are on the rise and fall due to the weak stability of the transfer amounts achieved in each period according to the banking and financial activity during the research years and because of the economic conditions that Iraq has passed through, especially in recent years, as well as the electronic banking settlements affect the values Market for all banks, as the Assyrian International Bank for Investment achieved the highest impact rate from the rest of the banks through all indicators Alknrouti bank settlements, while the Bank of Baghdad achieved an impact with the two indicators and in lesser proportions, while each of the banks (Iraqi Commercial, Business Bay, Al-Ahly Iraqi) achieved an effect With one indication (CH).
The study concluded with a set of recommendations, the most important of which is to work to enhance dealing with electronic banking settlement systems and to develop the amount of money included in the system by intensifying cooperation between participating banks through the service of customers of any common banks that provide electronic payment services, as well as promoting a culture of dealing with electronic payment methods as the most important input The electronic clearing system through advertising campaigns in which the relevant banks participate and show that the electronic transfer service or the ATM is the same and with the same cost for all banks

This study aims to test the effect of the relationship between strategic thinking as an independent variable on the quality of service as a dependent variable in the holy shrines through strategic alignment as an intermediate variable. In order to achieve this, the dimensions of strategic thinking, represented by (reflection, organizational awareness, trend analysis, model discrimination) were adopted based on (SanjayDhir, etal: 2018), and the service quality dimensions represented by (Tangibility, reliability, responsiveness, warranty, courtesy, and spiritual) based on (Ngo & Nguyen, 2016:2), while strategic alignment depended on the dimensions of (communications, value, governance, partnership, infrastructure, and skills) based on (Al-adwan, 2014: 166).
The holy shrines were chosen through two samples, the first sample (service providers) represented by the heads of departments in the place of study, as they are field leaders, their number (50) individuals, and they are a variable sample (strategic thinking and strategic alignment). (Quality of service) The number of the responding sample was (320) individuals from thirteen countries in the world. A set of appropriate statistical treatment methods have been used in analyzing the data as (examining the study data and verifying the validity and reliability of the measures), while the second topic deals with (describing and diagnosing the study variables), and the third section deals with (testing the study hypotheses) that have been reached under The current study, and in light of the results of the data analysis process according to statistical methods
One of the most important conclusions reached by the study is that there are no significant differences between the visitors in the groups in the three main groups (service sections, engineering departments and intellectual departments), the direction of service dimensions, which indicates the results. All three types of service can be dealt with equally.

In this research, two factors were studied, namely the aqueous and alcoholic extract of rosemary plant, on the growth rate of the diameter of fungal colonies. The experiment was carried out according to the randomized complete sector design, and aqueous and alcoholic rosemary extract was used at specific concentrations to find out the effect of the extract on 10 types of toxic fungi, and to analyze the experiment in the case of control measures and in the absence of control measures in order to verify the presence of significant differences between the concentrations of treatments. The results were the emergence of significant differences between the aqueous and alcoholic solution. In addition, significant differences were found between the concentrations within a single treatment in their effect on the size of toxic mushroom colonies.

Activity-based budget is one of the most important planning tools in the field of managerial accounting that helps companies achieve their strategic goals and helps them reduce costs to approve the activity-based budget on the activities-based costing system (ABC) for their dependence on the same activities, which gives them accuracy The accuracy related to the application of traditional methods exceeds. It also assists the management in planning and taking appropriate administrative decisions. The research aims to demonstrate the effect of the budget on the basis of activity in achieving the strategic objectives of the economic units and encouraging the companies in the application of modern administrative methods such as the budget on the basis of activity because of their impact on the efficiency and effectiveness of planning and control systems, and then achieving the strategic objectives of the economic unit through application in one The General Company for Textile Industries laboratories in Hilla, which is Al-Qadayfa factory as a research community, and the sewing workshop as the research sample. To achieve this goal, the researcher relied on data from the reality of the laboratory records obtained through the management of the operator and from the field living and personal interviews . The researcher reached several conclusions, including the possibility of preparing the budget on the basis of activity, and it is possible to reduce costs, achieve efficiency in performance, evaluate employee performance, and then achieve the strategic objectives of economic unity. The most important thing that came in the recommendations is the need for Iraqi economic units to adopt modern budget systems in order to help of experts and specialists with sufficient expertise and experience in the field of preparing modern budgets, which helps in enhancing the accuracy of financial forecasts and achieving planning and control goals, and the importance of a gradual shift towards budgeting on the basis of activity and on Stages in the different departments in the factory and Take advantages of from the experiences of the factory workers.

The tax administration depend on the financial report of the taxpayers in order to find out the truth of their financial position and the possibility of imposing taxes on them and collecting them as required, and because the taxpayer hides all or some of the elements of his taxable income as an attempt to get rid of paying the tax , the current research was aimed to identifying the reality of transparency and the extent to which the taxpayers can disclose the sources of their money , and thus determine the tax base by the general tax authority fairly, which contributes to increasing the tax proceeds, and to explain the implications of the concept of transparency in the dealings that occur between the authority and taxpayers and give credibility to the accounting process tax and its impact on reducing tax evasion , by addressing a problem evident from the following questions: does ambiguity of laws, instructions and tax controls have an effect on tax evasion? , does administrative and financial corruption and the lack of sufficient transparency at the general tax authority lead to tax evasion?, does the presence of red tape and complexity in handling taxpayers' transactions lead to tax evasion? , and based on the statistical analysis of the (50) questionnaire data using the simple correlation coefficient, the simple regression analysis, the F test, the interpretation coefficient R2, a set of conclusions were reached, the most important of which is (that the commitment of both the taxpayer and the financial authority to transparency will inevitably lead to the application of justice in imposing taxes, increasing tax revenues, and eliminating administrative and financial corruption, while increasing the confidence of those in charge of tax administration), and the most important recommendations (the need for the tax administration to adopt transparency in its tax work through Introducing the rights and duties of taxpayers, and presenting tax laws and instructions in order to increase the taxpayers knowledge of the tax process).

The research aims to study the importance of applying Lean accounting tools (Box sources and continuous improvement) by integrating them in evaluating and improving the performance of the value stream and its reflection on reducing costs, reducing waste and wasting resources, and meeting customer requirements, and trying to apply it in one of the factories of the Southern Company for Southern Cement represented by a factory Kufa cement (the research sample), and to achieve this goal, the researchers relied on the application of lean accounting tools on the factory data that she obtained as a result of the field inspection and access to the factory records of the research sample.
The researcher reached several conclusions, the most important of which is that the research sample represented by the Kufa Cement Factory is far from the concept of lean accounting, including the important tools and what it reflects in its application of a role in evaluating and improving the performance of the value stream, in addition to not giving enough attention to achieving customer satisfaction, which is an important ingredient Newly targeted, because the customer has become the starting point for the business of economic units and the basis for their survival in the market.