Warith Scientific Journal

The research aims to test the predictive ability of the French Fama model - with five factors adjusted to the inflation factor of stock returns in the Iraqi stock market and the extent to which the model can be applied in the market. Size (SMB), value premium HML, operating profit premium (RMW), investment premium (CMA), inflation I) as independent variables. Stock portfolios have been constructed based on the Fama-French (2014) approach using the annual screening procedure (2×2). In order to test the predictive ability of the modified multi-factor asset pricing model, the research sample was applied, which was represented by (33) companies out of (130) companies listed on the Iraqi Stock Exchange for the period from July 2006 until June 2021, which were selected according to specific conditions. To achieve the goal of the research and to test its hypotheses, some financial methods were used, as well as the use of the multiple regression model via the Excel-v16 program. In the values of the square root of the mean squares of errors, and the research came out with a number of recommendations, the most important of which are: The importance of investing in small-sized companies as they achieve higher rates of return than in large-sized companies.

The aim of the research was to measure the effect of the means used to reduce money laundering operations in enhancing the quality of services provided in the bank, as a random sample of bank managers and heads of departments working in Iraqi governmental and private banks was selected and their opinions were collected by distributing the questionnaire electronically using Google Forms to indicate the extent of the possibility of Applying banking control tools to combat money laundering and their impact on enhancing the quality of services provided. The research used the factorial analysis to test the confirmatory construct validity and Alpha-Cornbach coefficient to indicate the validity and reliability of the scale, and then the arithmetic mean, standard deviation and answer intensity to analyze the opinions of the research sample. Division in a sample of Iraqi governmental and private banks.
The research found that there is a significant effect of anti-money laundering methods in enhancing the dimensions of banking service quality (reliability, response, safety, sympathy, tangibility). Money and that he is keen to deal professionally in following up the customer’s affairs within the bank, which is reflected positively in the quality of the service provided.

The research seeks to test the impact of the economic value-added on the added market value of a sample of Iraqi industrial companies listed in the Iraqi Stock Exchange.
The research problem was represented in the continuous decline in the values of the companies shown by the published financial reports that are included in the calculation of the added market value, in addition to the absence of the use of non-traditional measures (economic value-added and market value-added) by Iraqi companies, and the sufficiency of traditional measures when measuring profitability.
The research was conducted in the Iraqi Stock Exchange, the industrial sector, out of a total of 25 companies representing the research community, while the sample consisted of 4 industrial companies only because the data for the rest of the companies were not complete. Over the course of 14 years extending from 2005 to 2018, the researchers used the measure of the economic value added to extract the economic profit and the added market value to extract the value added by the company to the book value of the assets. The researchers relied for the purpose of testing the effect of the independent variable on the dependent variable on the simple regression. The results showed that the added economic value of all companies had a significant effect on the added market value. The most important recommendations were that the added market value should be the basis when designing and developing corporate and business strategy. Also, managers should base their investment decisions by using economic value added and opportunity comparison to achieve the best performance in making those decisions

This study aims to identify the impact of applying corporate governance mechanisms through its internal and external mechanisms represented by the Board of Directors, Internal Audit, Audit Committee, and External Audit, and to identify the role that these mechanisms play to ensure that disclosure is achieved through the appropriateness and reliability of the information in order to improve the financial statements that include financial reports to deliver complete information. And appropriate for investors and at the appropriate time to reflect negatively To prove the hypothesis of this study, the researcher adopted the descriptive analytical approach and the questionnaire used statistical programs (spss) to analyze the data and statistical information, as well as the adoption of the descriptive analytical method, the arithmetic mean, the Pearson correlation coefficient, the standard deviation, the coefficient of determination R2 and the effect F, the multiple linear regression test model and the normal distribution test.
The study reached several conclusions, the most important of which are: The paragraph of obtaining financial information that enjoys a degree of reliability and is one of the important factors in making investment decisions has the highest relative importance among the paragraphs of the dimensions of informational disclosure. As for the recommendations: the auditor has a major role in enhancing the reliability characteristic. Therefore, it is important to focus on rehabilitating the financial auditor’s expertise and independence in order to perform his role correctly and in a manner that ensures the enhancement of the reliability dimension. or positively on the efficiency of the financial markets, as the financial statements are the main basis that regulates the nature of the relationship between agents and partners.

The research aims to demonstrate the role played by the Adoption of the green target cost in contributing to the provision of an environmentally friendly product at a cost that matches the expectations of customers. The research has reached A set of conclusions, the most important of which is the inadequacy of the traditional cost systems applied in the current business environment in that they are no longer able to provide the administration with information that helps in making decisions, especially those decisions related to the environmental aspect in light of the global trend of attention to it, which led to the emergence of modern technologies. In the field of cost management is able to keep pace with this trend. As for the most important recommendations, they were represented in the necessity of directing modern cost-effective techniques to serve the environment due to the global trend of paying attention to the environment due to environmental pollution and the decline of natural resources, especially the scarce ones.

Time driven activity-based budgeting technique is among the most important modern strategic techniques in the field of cost and management accounting. By applying it, economic units can achieve the goal of time and cost management by reducing them and thus enhancing their competitive advantage. From this standpoint, the current research aims to study the above technique by applying it in the men's clothing factory in Najaf. To achieve this goal, the two researchers have relied on the descriptive analytical approach based on the actual data of the factory for the year 2018 and field coexistence in order to accomplish the applied aspect of the research. The research reached a set of conclusions, the most important of which is that the men's clothing factory in Najaf, as a sample for the research, suffers from the lack of features for the application of Time driven activity-based budgeting technique, which by applying it the goal of time and cost management can be achieved by reducing them and as a result enhancing the competitive advantage of the factory research sample, therefore the most important thing The research came with recommendations that confirm that adequate attention is given to the application of the above technique for its role in achieving this goal.

The research aims to identify the impact of IT governance in enhancing the efficiency of internal control, and to identify statistically significant differences according to research variables (IT governance as an independent variable and internal control efficiency as a child variable). In order to achieve the objectives of this research, a questionnaire was designed to address the relationship between IT governance and internal control efficiency in accordance with the five areas (dimensions) of COBIT2019 and its impact on the principles of integrated COSO (17). The questionnaire was distributed to the auditors of the internal control and audit division and the employees of the IT divisions in the branches of the General Company for the Distribution of Petroleum Products for five provinces, which represents one of the bodies of this company (The Middle Euphrates Authority for the Distribution of Petroleum Products) in a survey of their opinions. The resolution included two axes, one comprising five areas and the other one. The most important conclusion of the research is that there is a moral impact of the independent variable (IT governance) on the variable adopted (efficiency of internal control). A positive and statistically significant relationship between the dimensions of IT governance (COBIT 2019 five dimensions) and the efficiency of internal control (COSO integrated principles). In the light of these results, the research made a number of recommendations, the most important of which are: adopting governance standards and establishing their rules in oil companies for the purpose of increasing their capacity and efficiency and spreading information awareness of the culture of IT governance with its standards of transparency, accountability and participation that are reflected in the upgrading of the performance and efficiency of these companies, the adoption of IT governance in Iraqi public oil companies in general and a distribution company for petroleum products in particular because of their impact on enhancing the efficiency of internal control.

The aim of the research is to identify the extent to which the Iraqi industrial companies are committed to the disclosure of their environmental performance, in addition to the extent to which the disclosure of environmental performance affects the sustainable reality of companies and through a number of procedures followed by Iraqi companies. The protection of the environment and its sources are priorities that aim to achieve Iraqi companies. This is achieved through the continuous disclosure of the accounting information for the industrial processes that represent the environmental performance of these companies. Therefore, the efficiency of this performance enhances the principle of sustainable development. The research problem focused on the statement of the impact of the accounting of the environmental performance on the sustainable reality of Iraqi companies has been designed and a questionnaire for this purpose was distributed to employees in Karbala Cement Factory. The statistical program (SPSS) was used. The research concluded that the impact of accounting disclosure on environmental performance on the sustainable development of companies The Iraqi research also reached a number of recommendations, the most important of which is the commitment of Iraqi companies to present accounting information on environmental performance and continuously achieve the best sustainable environmental performance.

display the role of government spending and its Overlapped in the of interest rates balance by influencing the factors of displaying demand the funds available for lending and indicating the size of government spending required to intervene to support economic activity and achieve economic development The point of intersection of the saving and investment lines is called the interest rate equilibrium point The interest rate balance approach by decreasing or increasing government spending, for example, increasing spending results in an increase in government debt, which leads to an increase in government demand for money in the money market and creates a demand surplus that affects the rise in interest rates Therefore, the research was divided into three topics The first included the research methodology The second included the theoretical aspect about what government spending is and the relationship between government spending and demand and the supply of funds available for lending The third topic included measuring and analyzing the effect of government spending on demand factors and displaying the funds available for lending.

In view of the pivotal role that financial markets play in financing and investment, the light has been shed on the extent of the corporation’s impact on the level of tourism investment in Iraq and the relationship between them in order by use market index to motivate those in charge of this investment activity, the strategic models for success in it in what is available to him of the basic ingredients for its success and achieving the pioneering role It has as a tributary sector to the oil sector to achieve the greater goal of diversifying financial resources and getting rid of the monolithic economy, which has become a source of recurrent financial crises.
The results of the research showed high-level interlinkages and impact between the financial market index and tourism investment, and the most prominent conclusions reached in light of that - the existence of a strong positive correlation (correlation) between the two variables with a high level of influence (beta) on the three variables adopted for measurement. The most prominent of them was on the market value and then on the trading volume of the approved variable represented by tourism investment, and in light of the above, it was recommended to employ the financial market in light of that relationship and the level of influence to create a tourism sector capable of contributing in the financial and economic diversification.

The oil sector has an important role in the Norwegian economy, as it contributes about 36% of the total government revenues. The Norwegian received huge financial revenues from the oil sector, which had an effective impact on the Norwegian economy. Where the Norwegian government decided to establish a fund in which this money would be collected and then repurposed to generate double returns, through which it would guarantee the rights of future generations from this depleted wealth. International monetary. One of the most prominent conclusions is the optimal exploitation of the depleted resource (oil) and the preservation of its returns and increases in sovereign funds to ensure that it continues to exploit it in the long term. Among the most prominent recommendations is to search for other natural resources in order to exploit them optimally in order to support the Norwegian economy.

The two researchers aim through this current study through its chapters to verify the relationship and impact of organizational loyalty as an independent variable in improving the functional performance of tourism human resources, to a sample of Iraqi international airports, and to try to come up with a number of recommendations that contribute to strengthening the practice and adoption of the two variables in the airports under study, and based on the importance of the topic to the research community and its fundamental impact in their activities and services provided ,The analytical descriptive approach was adopted as a basic approach to study and the resolution was used as a key tool in all data and information for the study, as the study community of leaders and officials at the researched airports represented the sample of 112 study leaders and officials as a leader and administrator as well as some interviews, and to analyze and process the data statistically, the natural distribution test and the predicative working analysis were adopted as a structural test to measure the validity of the approved metrics A set of descriptive statistics, Pearson simple link coefficient, structural equation modeling to identify simple and multi-variable impact relationships in which statistical programs (SPSS V.23: Amos V.23) were used, and several conclusions were reached through the study, the most prominent of which was proven( that the attempt to employ Iraqi airports researched for regulatory loyalty, as an independent variable, resulting in development outputs from the level of services provided to passengers).

The research deals with a measure of service quality consisting of 22 paragraphs according to the five dimensions and as stated in the study (Parasaroman,Beree,Zaythamel) for the year 1988 as well as in the study (Cronion & Taylor) for the year 1992, and to indicate the extent of the possibility of using it in the holy shrines, and through the behavior of the same steps that the first pioneers took, by interviewing whoever provides the service In the holy shrines and a gathering of its beneficiaries, in addition to making use of the website to learn the opinions of other numbers of beneficiaries, and as a result of that, the research has reached an addition to a new dimension called the study with the dimension of (spirituality) and in six paragraphs. Some statistical methods have been used to ensure the validity and reliability of the scale and its differentiation, in addition to making sure of the validity of the content through the use of exploratory factor analysis.
Among the most important findings of the research is the addition of a new dimension to the dimensions of service quality into six dimensions, and also, this measure can be used in Islamic religious places and other places to measure the quality of service in them

The research aims to identify the role of entrepreneurship and how to benefit from this role in promoting the diversity of economic resources, based on the research problem that lies in the lack of familiar Ture with the intellectual literature of entrepreneurship and the extent to which entrepreneurship dimensions contribute to creating diversity of economic resources , which contribute to achieving economic development in the country .a survey questionnaire was used, designed primarily for those interested in entrepreneurship and the number of respondents was (30) who responded to the research sample and was analyzed using the descriptive and analytical approach according to the ( SPSS ) program . supports the research objectives, which stipulated that building a culture of entrepreneurial thinking in management Business, and achieving economic and social development that contributes to the economic diversity of resources.

The study's goal is to find the influence of spiritual leadership in getting volunteer labor behavior, which is based on a major problem identified with several questions, including the extent to which the connections, correlation, and effect between components, an analytical and descriptive technique was utilized to present, evaluate, and interpret the study results.
The questionnaire was the major instrument for collecting data for this study. (361) questionnaires were sent to a sample of members of the Ali Al-Akbar Brigade, one of the Popular Mobilization Authority's units.
The study revealed several conclusions, the most significant was leadership of the Ali al-Akbar Brigade and the Popular Mobilization Authority is interested in and attempting to use the principles of spiritual leadership and to apply its spiritual processes. That would strengthen the link between positive volunteer work behavior and the potential of reverse volunteer work behavior.
This study produced a set of recommendations, the most significant of which is to give spiritual leadership a greater role by considerable interest in the concepts and dimensions of spiritual leadership by the leadership of the Popular Mobilization Authority and the Ali al-Akbar Brigade and adopting it as a fixed approach by strengthening spiritual, moral, and educational standards and building positive relationships with workers in a more distinctive way in order to gain their trust and show appreciation and respect, which help to enhance the behavior of positive volunteer work and reducing the negative behavior of work.

Companies that aims to achieve excellence in their customer relationships must work to improve and expand such ties. Relationship marketing is the basis for the work of firms that want to flourish, especially if the company focuses on a certain area of knowledge. Such as the customer's sustainable value, which is what the present research seeks to discover by investigating the link between relationship marketing and the customer's sustainable value in (Al-Warith Engineering Industries Factory) Due to shortages of studies on the link between the two variables, especially in the Iraqi context, the research attempted to investigate the two variables in order to understand the nature of the interaction between them. In addition to the theoretical briefing of each of them, and in order to achieve the goal of the research, two main hypotheses were tested, as it included a random sample consisting of (30) employees of the company during the research. The data was statistically processed using a variety of statistical approaches, including (simple correlation coefficient, simple regression analysis F-test, interpretation coefficient R2). The research reached several conclusions, most notably:
1- The results of the statistical analysis proved of the first main research hypothesis (there is a positive relationship between relationship marketing and sustainable value, and this means the sample members’ awareness of the importance of relationship marketing that contribute to making sustainable value more positive to achieve the company’s goals and improve the relationship with customers.
2- Relationship marketing requires greater attention from the organization since it affects the customer's long-term value and helps with customer acquisition, retention, and expansion. The study concluded with a number of suggestions, the most significant of which is "the necessity for firm management to pay attention to the notion of visual marketing in a way that creates sustainable value for the customer through client acquisition, retention, and expansion."

The current research aims to demonstrate the impact of virtuous leadership in enhancing the quality of work life within the spatial research sample represented by the Al-Kafeel Specialized Hospital in the Holy Karbala Governorate. In order to achieve this goal, the independent variable, virtuous leadership, was measured with five sub-dimensions (courage, moderation, justice, prudence, and humanity). work environment), and the research sample amounted to (138) members of the administrative staff working in the different departments of the hospital. In order to reach the results, the descriptive analytical approach was used and data was collected by adopting the questionnaire as a basic tool for data collection. Several statistical methods were used, represented by the normal distribution test, confirmatory factor analysis, descriptive statistics, simple correlation analysis, and structural equation modeling based on the ready-made programs SPSS V. 23 ; Amos V . 23 ; Excel 16)) and the researcher reached a set of conclusions, the most prominent of which is the existence of a significant effect of virtuous leadership on the quality of work life, and this indicates the interest of the researched organization in virtuous leadership and the application of its behaviors (courage, moderation, justice, prudence, humanity) and thus gaining the confidence and satisfaction of working individuals About work and the application of virtues at work is essential to obtain positive results and achieve quality of work life, satisfaction and commitment at work

Indicate theory of probability (Kahneman& Tversky:1979) that people tend to think the possible outcomes associated with a point specific reference and not the final status.
In addition to that they have a look of loss is different from their perception of profit, as generally care about the potential losses more than potential profits. (Thaler & Benartzi 1995) have merged between the myopic loss averse (MLA) and mental accounting in interpreting the property puzzle.
(Potters & Gneezy1997) have found that a Increased information feedback frequency Has risen size of the bet and vice versa. Thus, the idea of this study was coming from the above experiments in attempting to know whether what the impact on the behaviors of investment strategies in the process of decision-making the information , and feedback frequency effect on the myopic loss averse . aims to know whether there are professional differences between people lead to significant differences in the tendency of myopic loss averse. Finally, it aims to know whether males are more or less inclined to myopic loss averse in the investment decision-making strategy than females. By using the experimental approach, use financial and statistical methods (Mann-Whitney test included) , the study reached to number of conclusions , most important among them: the frequency level impact of information feedback effects on the size of the bet. the size of the bet does not correlated with the adjustment of investment flexibility. the specialists in the field of finance have a relatively less tendency toward myopic loss averse .when comparing women with men, it turns out that they have a great tendency toward myopic loss aversion.

The study sought to shed light on models for predicting financial failure and the extent to which they can be applied in the Iraqi environment to a group of industrial companies listed in the Iraqi Stock Exchange. The study relied on three models specialized in predicting financial failure, which are the (Altman, Kida & Sherrod) in order to identify the extent to which these models can be applied to detect financial failure in the Iraqi environment, and is it possible to obtain the same results to predict failure or similarly to some extent What is in each model of financial failure? The results of the study reached a set of results, the most important of which is that there is an agreement between the Altman & Kida models to a large extent, as it achieves close and reliable results in analyzing the activity to improve the company’s performance in the future, while the results proved the incompatibility between the Sherrod model and the rest of the other models.

The exchange rate is one of the most economic variables that affect the direct changes in the external balance of the economy of any country, especially the Iraqi economy. It has received great interest from specialists in the field of economics and politics, as it is one of the most indicators that suffer from multiple fluctuations, especially for countries dependent on oil exports. the Iraqi economy is accompanied by the problem of inflation that causes the instability of the Iraqi dinar exchange rate, in addition to many problems represented by mismanagement and the failure of the ruling authorities to address the prevailing conditions and the increase in the external debt ratio and the accompanying deterioration of the health aspect in light of the pandemic crisis (Corona) that caused a deficit The Central Bank of Iraq in the possibility of regulating foreign exchange. Therefore, the research attempts to show the effect of exchange rate fluctuations on the Iraqi local currency by measuring that effect on the inflation rate and money supply for the period from (2000 -2019) the government must be formally and legally committed to the IMF in its implementation.