Warith Scientific Journal

Markowitz gave in 1952 a description of the efficient limit on which a group of efficient portfolios lies, which leads to the highest return at a certain level of risk or that leads to the lowest risk at a certain level of return. Despite the development that the modern portfolio theory has made since its emergence until now, its practical application is shrouded in many difficulties. Among these difficulties are mathematical complications represented in the difficulty of finding a solution to the quadratic programming problem. This study approached the use of the nonlinear generalized gradient gradient (GRG) algorithm in the interpolation mode in quadratic programming with the aim of reaching the maximum number of users in the crossing attempt.In order to draw competency using this algorithm, a detailed analysis of the study was carried out, represented by 39 out of 130 companies listed on the Iraq Stock Exchange for the period from March 2015 to January 2021. Financial, mathematical and statistical have been building (27) efficient portfolios and using returns. Risks and Evolution Events of Markowitz Inefficiency. Based on the results of the study, the study concluded, and collected portfolios that excel in the first: The free and distinctive experimental results of the algorithm in building efficient portfolios and drawing the threshold for Markowitz proved that they are investing in portfolios that outperform the market portfolio. The study came out with many financial activities in the Iraq Stock Exchange in financing them as a guide to work, as this distinctive image enables them, in an easy way, to build efficient portfolios and draw the efficiency of Markowitz, the need to amend the quadratic programming and time, so see the performance of these portfolios more efficiently and best requests from the market portfolio.

The research aims to identify financial inclusion and indicate its importance and whether it contributes to attracting foreign direct investment. It has addressed the most important obstacles and solutions for both financial inclusion and foreign direct investment, and the research dealt with two problems, namely (what is the contribution of financial inclusion in attracting foreign direct investment - what is the impact of the indicators of foreign direct investment on The development of financial inclusion), and the research relied on the descriptive approach in collecting data on financial inclusion and foreign direct investment and analyzing it descriptively. The research showed that financial inclusion has a role in attracting foreign direct investment, and the research came out with many conclusions and recommendations. The most important conclusions
1-Financial inclusion is a very important necessity in the process of attracting foreign direct investment, as it motivates individuals and companies to invest.
2-Financial inclusion contributes to supporting the wheel and development of the economic and social development of the country, through permanent, communication between customers and banks and facilitating their access to money in an easy and fast manner
3-Foreign direct investment is a strong supporter of the host country, as it provides all methods and techniques, transfer of expertise and competencies and the latest developments in other economies.
4-Foreign direct investment plays an important role in the economic and social development of the country, as it contributes to employing manpower, reducing unemployment, and transferring modern technologies to the host country.
The most important recommendations
1-The need for the Central Bank to expand the use of ATMs and direct sales points and spread them throughout the country and not be limited to specific areas only, because they have a major role in delivering services to the largest possible segment
2-The necessity of providing infrastructure and providing technical and technological development that provides complete information on financial inclusion, and that there should be an integrated database.
3-Urging the central bank, financial policy and lawmakers to improve and amend laws that attract foreign direct investment.

This study aimed to identify the role of the financing structure variables in reducing the financial fragility of private commercial banks . In its practical aspect, the study relied on a set of published financial reports and statements for three of the banks listed in the Iraq Stock Exchange for the study period 2005-2019. And to test its main hypothesis, multiple regression was used by the method of regressive deletion. The study reached a set of results, perhaps the most important of which is that there is a direct effect with a moral significance between debt financing and financial fragility in the study sample banks. Traditional and modern hedging mechanisms that help it get rid of fragility, as well as the application of the Kida model to measure financial fragility and determine its financial position.

This study aimed to identify the loan loss provision and its impact on the Net Income Margin Index (MI) in Iraqi and Jordanian banks for the period from 2005-2019. For this purpose, a sample was selected consisting of (4) Iraqi banks (Baghdad, Al-Ahly of Iraq, Sumer Commercial, Business Bay) and also (4) Jordanian banks, namely (Jordan, Jordan Kuwait, Jordanian Money, Arab Banking Corporation), and then the financial statements were analyzed For banks during (15) years for the period from 2005-2019, and then using the statistical program spssv23 to test the hypotheses according to the simple linear regression model, which was suitable for this study, with the purpose of identifying the loan loss allowance and its impact on the net income margin indicator (MI)). The study showed that the increase in the quality of bank loans contributes to the increase in the net income margin index for both Iraqi and Jordanian banks, as evidenced by the morality test and the impact relationship. In the last three years 2017-2019, what requires the management of Iraqi banks to analyze and research to find out the reasons for the decline. The study recommended a number of recommendations, including: to benefit from the efficiency of the National Bank of Iraq in its ability to maximize profits and to generalize its used methods in order to develop banks’ managements in utilizing their capabilities in the correct manner, including Contributes to enhancing its profitability indicators. The media focus on the high profitability indicators of Iraqi banks compared to Jordanian ones, and employing this to attract depositors and investors in a way that supports the growth and development of Iraqi banks, as well as enhancing their role in supporting economic development.

The aim of the research is to know the determinants of the use of electronic banking services in Iraq, and the impact of the demographic characteristics of (gender, age, education, monthly salary, duration of dealing with the bank) on their use, and to study the most important determinants that affect the use of bank customers with them, as it tests The research proposed determinants of the use of electronic banking services, which are (cost, interest, ease of use, privacy and safety), Although previous studies confirmed the importance of these services for both banks and their customers, the level of adoption of electronic banking services in Iraq is still low, although banks use technological means to perform their services to customers, which is known as electronic banking services. The research was limited to bank customers (Al-Rafidain and Al-Rasheed), and the questionnaire and personal interviews were used to collect primary data from the customers of the research sample, which numbered (307), and analyzed and tested its hypotheses using the (SPSS) program. And it reached a set of results, the most important of which are: the absence of a significant effect of the demographic variables represented by “gender, age, education” on all determinants of the use of electronic banking services used in the research, and the presence of a significant and statistical effect of the demographic variables represented by “monthly income, The duration of dealing with the bank" on all parameters used in the research. While the research recommended that banks should promote the promotion of electronic banking services, by implementing awareness programs for their current and potential customers, holding training courses for them and providing the infrastructure for the success of electronic banking services, as well as enacting additional legislation to protect electronic banking transactions.

The study aimed to measure the impact of financial resilience indicators on financial performance, by applying it to a sample of (5) industrial companies listed in the Iraqi Stock Exchange, which were selected based on the availability of data for the study period (2005-2019).
This study was applied to the mentioned sample for a period of (15) years, and the study used a set of statistical tests using the statistical program (SPSS V.22), through the use of the multiple regression coefficient and using the method of backward deletion, as well as the calculated (t) value For the regression coefficient and coefficient of determination (R2) and the value of (F) calculated for the equation of the model, whether the value is significant or not significant at the mentioned indicator.
The study reached a set of results, the most important of which is rejecting the null hypothesis (H0) and accepting the alternative hypothesis in the sense of (there is a significant effect of financial resilience indicators with most financial performance indicators), where the statistical results indicate that the hypotheses had a significant effect because the results of F calculated for the fixed effect were It is better compared to the results of the backward elimination, as well as the significant presence of the regression coefficient of the financial resilience indicators at two significant levels (5%, 10%) through sig. With most of the financial performance indicators in most companies (national, Baghdad, Al-Kindi, Iraqi, sewing) with the exception of some cases, including not rejecting the null hypothesis due to the absence of a significant effect in it.
The study recommended that companies take into consideration these variables by applying financial flexibility indicators, in particular the financial leverage ratios (trading ratio, equity multiplier), cash ratio and net cash flow on the financial performance indicators as they are able to respond effectively to unexpected shocks to the company and avoid the risk of bankruptcy and face Financial commitments and investment opportunities.

The research aims to know the structural adjustment policies, the reasons for this austerity, the stages of its development and its impact on the Egyptian economy. From 1990 to 2005 and through this review and analysis of the data, we tried to reach the extent to which the indicators of the Egyptian economy are affected by the economic policies followed during the period in question.

The research aims to measure the level of sustainable disclosure and its reflection on the value of companies in light of integrated reports. In addition to the statement of the function of integrated reports and its impact on enhancing the value of companies, as well as the benefits of integrated reporting and improving the information environment. Stakeholders, especially investors, can know the extent of the company's wealth, performance and success rate through the level of sustainable disclosure in light of the published integrated reports and the sustainability information they contain. Therefore, the higher the level of sustainable disclosure made by the company through its integrated reports, the more investors' interest in the value of the company is expected, and thus reflected in the increase in the value of its shares.To achieve this goal, the Iraqi banks listed in the Iraq Stock Exchange were selected as a research community, represented by a sample of five banks that were selected from among the Iraqi banks listed in the Iraq Stock Exchange (North Bank for Finance & Investment, United Investment Bank, Khaleeji Commercial Bank, National Islamic Bank, Mansour Bank for Investment) .In order to enrich the theoretical aspect of this research, the researcher relied on many Arab and foreign sources such as books, periodicals, articles and published accounting research, as well as previous studies and other documents related to the topic and its merits, as well as the use of the international information network (INTERNET). As for obtaining data on the practical side, it relied on the financial reports of the banks, the research sample published in the Iraqi Stock Exchange, as well as the Iraqi Securities Commission, for the purposes of study and analysis to reach indicators through which the theoretical framework can be linked to the practical side and to reach conclusions and recommendations related to the topic of research .The researcher reached several conclusions, the most important of which are: There is a direct relationship between the level of disclosure of sustainability axes according to ESG indicators in application of GRI standards and the value of Iraqi banks listed on the Iraqi Stock Exchange according to Tobıns Q, especially the sustainability axis related to the governance aspect. Therefore, the most important recommendations made by the research is the need to pay sufficient attention to the indicators of sustainability, especially those that suffer from weak levels of disclosure.

Economic units seek to take advantage of the rapid developments in the field of information technology by adopting modern methods and methods in disclosing their financial statements electronically instead of traditional disclosure methods in order to reduce time and reduce costs, and after the numerous attempts made by economic units and organizations interested in regulating the accounting profession resulted in A language that meets its needs for accounting disclosure called XBRL, which is an acronym for (Extensible Business Reporting Language), which means Extensible Business Reporting Language, as it complies with the standards for preparing financial reports IFRS. The research seeks to enhance theoretical knowledge of the concept of XBRL and its concepts and the beneficiaries thereof, and to determine the impact of XBRL on enhancing the efficiency of electronic accounting information systems, and then improving the quality of financial reporting, and clarifying the importance of XBRL for Iraqi economic units. And the need to enhance its capabilities to make electronic disclosures that keep pace with global economic units, and this is done through the statistical analysis of the questionnaire distributed to 181 respondents from investors and workers in the Iraqi Stock Exchange. As a result, it achieves a significant improvement in the quality of financial reporting, and achieves the beneficiaries their goals in making decisions based on reliable information, at the lowest cost, most accurate and the fastest time.

The process of selecting optimal sites for the establishment of schools is commensurate with the population and student numbers requires taking into account a set of criteria and factors that cannot be ignored when selecting sites and relying on multi-standard decision-making methods, one of which is hierarchy process the Analytic method to analyze a set of criteria and factors that have a significant impact on the site selection process and extract the matrix of conjugal comparisons based on weights of probability resulting from vectors. Basically, the decision matrix shows that there are many things that directly affect the optimal selection of school sites and the probability weights for marital comparisons of criteria were the number of school-age population (25.1) and the number of students (23.7) after the sites for gas stations (21.6) and their proximity to Public and open spaces (10.5) and then off main street (8.4) and then from police stations (5.2) close to health centres (4.9) and classified the locations of the schools proposed according to the importance of the method (AHP) as follows (excellent appropriate) Good fit, medium fit. , acceptable appropriate, poorly appropriate, inappropriate) and therefore the AHP method is of great importance in the process of selecting ideal sites for schools..
Keywords: (Multi-criteria MCDM, GIS, AHP hierarchical process))

The study deals with estimating the measurement parameter B of the Frechet distribution by using the hippocampal beas method based on a contaminant class for the second greatest place (ML.II.ε) at two types of two contaminated distributions, Whipple and inverse Frechet when a quadratic loss function, and then the estimation using the standard mean squares The error (MSE) and the researcher concluded through the simulation results that the estimates of parameter (β)by using all approved estimation methods are average closer to the default values for this parameter for all models and all the assumed sample sizes. Whipple contaminated item .

This study dealt with credit risk by clarifying the concept and determinants of credit and how to manage credit risk. The study also dealt with the most important indicators of financial safety for banks, represented by (capital adequacy index, asset quality index, profitability index, and liquidity index) and how credit risks can affect On the indicators of financial soundness of banks. The study included two American banks, JPMorgan and Citigroup, and the statistical program Excel was used to measure the impact of each of the independent variables represented by credit risk on the dependent variable represented by indicators of financial safety. The most important conclusions reached by the study (bank credit contributes to making new investments to achieve the goals of economic development and more projects, which is linked to providing new job opportunities and an increase in profits, analysis of financial safety indicators helps policy makers and regulators banks to identify strengths and weaknesses in the financial system easily So that they can take preventive measures to avoid the crisis, and basic indicators are used to determine the potential weakness of banks that accept deposits. As for the most important recommendations (to determine credit risks and work on taking preventive measures to avoid crises in banks, it is necessary to use financial safety indicators, which are one of the most important indicators for predicting financial crises).

The study aimed to evaluate the relationship between the indicators of financial safety, as it included the basic indicators and the auxiliary indicators, and these indicators are very important to achieve stability and evaluate the financial soundness of the banking system. The banks listed in the Iraq Stock Exchange have been collectively accredited for the study because of their characteristics and features that distinguish them from other business companies. The study was applied in commercial banks listed in the stock market, numbering (10) banks of the study sample, and a time series that extended (15) Year from (2005-2019) and the study methodology depends on the analytical method as it is more appropriate to the nature of the study, its field and objectives, and the ready-made statistical program “SPSS” will be used to analyze and evaluate the relationship between financial indicators and compare the researched study. The study reached the most important conclusions that financial safety indicators have a fundamental role in analyzing and evaluating the banking sector, and determining the strength and durability of the bank’s financial position and its ability to adapt as long as these indicators are adhered to. The increase in the proportion of liquid assets contributes to increasing the bank's profitability by enhancing its ability to cover financial obligations.

Aims to research that the relationship and the effective effect of selling foreign currency for the purposes of remittances and cash in the general index of the Iraq Stock Exchange, the research sample; The research problem was embodied in knowing the extent of the effect of the foreign currency sale window on the general index of the Iraqi market for securities, the research sample. (8) years for the approved period 2013-2020; The statistical program Spss was used; SPSSV23 to test the hypotheses according to the Pearson correlation coefficient model, which was suitable for this research; The index of the year for the Iraq Stock Exchange was chosen as an indicator of the approved variable versus indicators of the independent variable represented by remittance sales and cash sales; The research reached a number of conclusions, the most important of which was that the window for selling foreign currency, whether according to the remittance system or cash, gives a signal to investors in the Iraqi market for securities, pushing them towards increasing the number of traded shares, but the window for selling foreign currency is the one that actually affects the general index of the market He also reached a number of recommendations, the most important of which is the need to pay attention to the development of the indicators of the Iraqi stock market to reflect the real situation of the economy, as we note the change in the method of calculating the general indicator in the year 2017 to reflect only the profitable

Abstract:-The research aims to demonstrate the role of the balanced score card in evaluating the management of the green supply chain, which have proven their superiority in this regard, taking into account the financial and non-financial aspect to fill the gaps in the economic unit for performance evaluation by applying traditional accounting systems.The developments in the modern business environment, most notably the intense competition, have made the economic unit pay attention to the factors of success and survival in all aspects, the most important of which are related to its management of the green supply chain, which aims to achieve high quality, resource flow, timely delivery, taking into account the environmental aspects of the product and others This is a reflection of the performance of supply chain management. The research has reached, through its application in the sulfuric acid plant, to many conclusions, the most important of which is that the traditional cost systems do not meet the process of achieving success that is sought to be achieved in the field of strategic performance evaluation provided by the balanced label card technology, which may be more important if applied to Managing the green supply chain to evaluate its performance for targeting environmental, social and other aspects. Therefore, the most important recommendations made by the research confirm the interest in applying the balanced mark card technology in evaluating the performance of the green supply chain management.