Warith Scientific Journal

The research aims to demonstrate the knowledge pillars of the updated integrated information technology governance framework (COBIT) with an indication of the objectives and principles of this framework, as well as highlighting its role in the field of evaluating information technology management if it is integrated with the balanced scorecard in the form that is reflected in strengthening internal control under the application Information technology governance procedures and as a result, adding credibility to the financial statements. In order to achieve this goal, the researchers adopted when applying the model of integration between the COBIT framework and the balanced score card on data obtained from the records of the two banks, the research sample and field coexistence in these two banks, personal interviews with officials and their workers, as well as the questionnaire., The research has reached a number of conclusions, the most important of which is that the integration between the COBIT framework and the balanced score card can contribute effectively to the field of evaluating information technology management, as well as the role of this integration in increasing the precautionary measures for internal control and as a result, the effectiveness of the application of information technology governance procedures, and in this field. In this field, the two researchers reached several recommendations, the most important of which confirms the need to pay attention to internal control frameworks, the most important of which is the COBIT framework, which, by integrating it with the Balanced Score Card, will contribute to the evaluation of information technology management as well as increase the durability of implementing governance procedures and as a result fill gaps or weaknesses that may It arises as a result of using information technology in light of governance procedures, as well as the necessity for companies to use the balanced score card with the updated COBIT framework to evaluate the performance of IT departments and ensure that their strategic objectives are achieved to identify weaknesses in the performance of these departments and take the necessary measures to address and control them.

The business environment in the current era is witnessing a great and remarkable development in the means, methods and techniques of production, as the volume of production expanded and the products became more complex and diversified, and as a result, the demands of customers became constantly changing and diversified, and for this, an agile manufacturing strategy appeared that seeks to provide a high degree of flexibility and ability to Responding to the requirements of customers, and the research aims to demonstrate the role that the agile manufacturing strategy plays in achieving sustainable competitive advantages for economic units represented in reducing the cost of products, and the time for products to reach customers. Implementation of a number of modern strategic costing techniques represented by product life cycle costing technology, activity-based costing technology, target costing technology and activity-based management technology. In addition to the weak competitive positions of this sector compared to the domestic sector industrial in the countries of the world, and the State Company for the manufacture of cars and equipment / battery factory was selected as a sample for research, to implement the agile manufacturing strategy.
The researcher has followed two approaches, the deductive approach and the inductive approach, in enriching both sides of the theoretical and practical research. In the business environment, in addition to the fact that the implementation of the agile manufacturing strategy contributes to achieving sustainable competitive advantage.

The research aims to develope a model for objective-based auditing and its application to Iraqi governmential contracts and external, owing to its weak and unclear analytical and methodological procedures In turn, by providing everything that would correct government engagements (as the author of laws Instructions, regulations, controls, etc. The problem with research was that there was no clear methodology and auditing mechanism based on operational objectives Subject to scrutiny, the purpose of the search is to show the extent of the impact The application of a strict system of control and scrutiny to government engagements in order to achieve the desired objectives; and indicate the adequacy of the laws, regulations, instructions and programmes adopted by the State in the area of contracts Government to activate a contracting mechanism that ensures the best benefit and best service at the best cost by understanding the nature of risks Iraqi government units are exposed to the conclusion of government contracts To achieve the objectives of the research, Iraqi contract legislation was analysed. Government through the adoption of models of Iraqi government contracts and the results of the audit of those contracts for several years in addition to the expertise of a number of specialists in the work of government contracts and experts in the areas of accounting and auditing. It was delivered Research into a range of questionnaires, the most important of which is the weak effectiveness of special analytical procedures By detecting deviations made as a result of violations of laws, regulations, and regulations in force, The weakness of some executive departments in the maintenance of public funds and the absence of the role of the internal investigator in activating the commitment With all laws, regulations, regulations and instructions, The most prominent recommendations were the development of a model. Objective-based scrutiny to cover all aspects of government engagements The need to develop integrated manuals to check government contracts as a road map for all auditors and lawyers.

The research aims to strengthen the theoretical foundations of the green target cost by presenting a detailed cognitive discussion, and trying to apply it to overcome environmental problems by providing an environmentally friendly product at a cost that matches the expectations of customers. Plastic and woven bags. To achieve this goal, the researcher relied on visits and field coexistence in the laboratory, the research sample, and the interview with the officials and workers in it, in addition to analyzing the data of the research sample and the questionnaire distributed to customers in general in order to accomplish the applied aspect of the research. The researcher reached several conclusions, including the importance of both the goals of quality improvement and cost reduction, and since there is no method that can be used alone to achieve both goals, it became necessary to integrate two or more methods to achieve this. Therefore, the most important recommendation made by the research is the necessity for the economic unit to follow modern cost-effective techniques in calculating the cost of its products in order to reach the real cost of an environmentally friendly product. These techniques are represented by the green target cost and the dissemination of the quality function.

That oil be a blessing, as it is a natural matter, since the country that possesses a natural resource is better in terms of development opportunities because it possesses financial resources with which it can achieve development, progress and prosperity. Underdevelopment not to mention the secretions of the emergence of authoritarian and corrupt regimes. Although more than 100 years have passed since the discovery of oil in Iraq, the Iraqi economy is still a function of changing oil prices, and oil revenue is still the main determinant of the country's general budgets. This has led to the emergence of a distorted economic system infected with the curse of resources and extremism, and the country has advanced ranks in the indicators of the failed and fragile state and the lack of democracy, and has become more tense and worse than the case and suffered from internal wars, conflicts, conflicts and a decline in human development indicators that led to Iraq falling into the trap of underdevelopment. These development dilemmas are usually attributed to reliance on only one source of funding.
The search seeks alternatives to oil revenues through proposing a strategy for economic diversification and revitalizing the private sector to get rid of the resource curse and build a strong and prosperous 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 the treasury Stock, when a company buys its shares for circulation, both assets and shareholders' equity will decrease, but it is not appropriate to say that the company can own a part of itself, And that another company may sell treasury stock in order to obtain funds, and thus treasury stock are one of the types of assets appearing in the Balance Sheet.
And the company’s board of directors should take the necessary decision to approve the purchase of part of its shares and recorded them as treasury stock, so that the company’s board of directors must also make the decision to cancel (sell) treasury stock and reduce their number, taking into account the instructions issued in this regard, which are customary to be issued by the Securities Commission in the countries.
In Iraq, there are no instructions issued on how to deal with treasury stocks, and thus instructions should be issued by the Iraqi Securities Commission.
The research dealt with accounting journals entries and methods of disclosure in the financial statements when the company buys some of its own traded shares, which leads to a reduction in the possession of its traded shares
And a statement that these shares do not give the company the right to vote, exercise shareholder rights, and obtain cash dividends as a result of dividend distribution or obtaining assets upon liquidation of the company.

The purpose of the study is to identify the role of types of strategic networks in promoting business survival strategies, and from it its problem centered on Do the types of strategic networks have a role in promoting business survival strategies? Survival strategies for business, and the Karwanchi group of companies in Kirkuk governorate was chosen as a community to verify the validity of the study’s philosophy and its application, and its employees, a sample of 77 respondents. And its nature, and it was analyzed with the ready-made software package (spss.ver-20), and its most important conclusions proved that the types of strategic networks have a distinct strategic role and an effective impact in promoting business survival strategies in companies. Among the most important proposals that I proposed is the necessity of all companies, with different activities, adopting the types of strategic networks and employ them efficiently in promoting business survival strategies to ensure their continuity and strategic success.

The research aims to identify the basic concepts of proactive disclosure and modern trends that call for companies’ management to show useful information in making economic and investment decisions, identify the surrounding risks that may occur to investors, and also clarify the impact of proactive disclosure on financial reports. The research problem is the delay that occurs by the board of directors to approve the financial information or the general assembly of his company, and then the auditor’s report, which takes a long time up to several months. Where the loss of financial information leads to its benefit and is inappropriate, and this delay leads to obstructing it and affecting the work Many users of this information, and therefore the role of proactive disclosure comes in disclosing financial information that will affect investors' decisions through proactive disclosure that contributes to affecting the quality of financial reports. The research was based on a basic premise that "proactive disclosure contributes to affecting the quality of financial reports. Also, there is a significant correlation relationship between proactive disclosure and financial reports." Especially those with a direct relationship with the company, as well as proactive disclosure reduces the effort and cost as it depends on the internal reports prepared in advance and announced interim and the planning reports for the comprehensive budgets prepared internally. Because of its great importance in rationalizing investment decisions.

The research aims to identify the practices of agile thinking (agile skills, agile procedures, agile behaviors) and their role in promoting green finance for banking institutions. Modern as an independent explanatory variable, and green finance as a responsive variable, and the analysis was carried out by adopting a set of statistical tools that suit the goal of the study, and the two statistical package programs (SmartPLS) were adopted. What happened in productive and service institutions and others, which burdened those institutions, came agile thinking in order to achieve the optimal exploitation of material, human, and information resources and achieve a clear vision for the future of the banking institution. The research presented a set of recommendations based on the results that have been reached.

The general objective of this research is to determine the relationship between the requirements of electronic banking operations and banking competitive strategies. Karbala to test this research through a questionnaire as an essential tool in collecting various data on the field side and included (48) individuals from bank managers, departments and units, as well as personal interviews. The correlation coefficient (R) was used to measure the correlation between the variables, the (Z) test to test the significance of the relationship, multiple regression analysis, and the (F) test to neutralize the significance of the regression equation, and (R2) was used to explain the influence of the independent variables on the dependent variable. The research included a number of conclusions, including the existence of a strong correlation and impact with significant significance for the independent variables for the requirements of electronic banking operations (automated banks, cellular banks, virtual banks) in enhancing banking competitive strategies in the selected banks, and the research presented a set of recommendations based on the results that were reach it.

This research aims to shed light on the most important financial technology systems used in financial transactions by the Iraqi banking sector, which are the electronic banking settlement systems that were applied by the Central Bank of Iraq as a gesture to introduce technology tools in various banking transactions to raise the efficiency of Iraqi banks and improve the infrastructure ,The employment of technological means in the banking work gives Iraqi banks a sustainable competitive advantage, market preference and an increase in profitability, which will be directly reflected in enhancing banking efficiency, as two banks were chosen, namely the Baghdad Commercial Bank and the Iraqi Commercial Bank The percentages of electronic settlement systems were analyzed and the indicators used for the DuPont model were analyzed, The research problem was to demonstrate the role of electronic banking settlement systems in improving banking efficiency, Analysis of variance (ANOVA), The research concluded that there is a significant impact of the three electronic settlement systems on banking efficiency, based on which the alternative hypothesis was accepted, and the paper also reached recommendations, the most important of which is that Iraqi banks seek to employ the technologies tools the various and innovations it's in a way that contributes to maximizing the wealth of their shareholders and maximizing their financial revenues.

This research aims to explain the role of the relationship between strategic Competence and sustainable performance in the Pepsi-Kufa laboratory, where the random sample was relied upon, (150) questionnaires were distributed to laboratory staff and the number of retrieved questionnaires was (7) questionnaires, while the valid questionnaires were for statistical analysis It is (140) questionnaires and after conducting the analysis of these questionnaires it was found that there are (3) abnormal forms, so it had to be deleted and the response rate to the sample was (87.13%). The study used the questionnaire form as a main tool for collecting and analyzing data, as the researcher used the SPSS program.
There is a knowledge gap in explaining the relationship between strategic Competence and sustainable performance in organizations in general and in the researched organization in particular and here lies the role of strategic Competence in such organizations.
The research reached a set of conclusions and recommendations where the most important conclusion that is strategic capabilities can lead to increased performance of organizations and their ability to adapt in the face of various adjustments. And I came out with a group of you, the most important of which is the need to focus on developing a suitable mechanism to encourage employees to innovate through presenting creative ideas in developing work.

The main motives behind the reorganization of the industrial sector extend to the roots of the Iraqi economy, which suffers from problems resulting from the nature of the transformation from the political according to which some of the pillars of the Iraqi economy were shaken, such as the shift from the central system to the system of free market capitalism, and the consequent privatization without studying Or taking into account the nature of Iraqi society, following the open-door policy has negatively affected the performance of the industrial sector, as well as the imbalance that this sector carries between its folds since the abnormal growth of the military industries in Iraq. Therefore, the reform of the industrial sector must begin with the restructuring and privatization of state-owned industrial projects in accordance with Economic foundations, giving the private sector importance in managing the economy, as well as a re-evaluation of the public sector according to economic efficiency standards. Creating an appropriate environment through developing administrative and technical capabilities, granting industrial projects financial and administrative independence, and joint cooperation between the public and private sectors, all of these factors are considered The necessity of reforming the industrial sector. The conditions mentioned for the reform of the industrial sector apply to the reform of other service sectors.
The researchers, after diagnosing the problems of managing the national economy, present a possibility within the roadmap scenarios in specific areas, as they concluded, that the analysis of the reality of the situation reveals a clear imbalance in the economic environment, which is the heavy dependence on the oil sector to support the budget, and that the three lines of Alternative scenarios can have a strategic dimension in the road map and constitute the basic basis for the growth of the industrial sector and thus support the state's general budget. The researchers recommended, to the actual orientation towards the components of the three scenarios, which are: the three liquids (oil, water, and date juice) as sufficient to support the budget, while also paying attention to the rest of the types of resources to take their role also in supporting the budget in the future, and attention to transparency and the rule of law in all economic sectors With a focus on the role of the private sector, and finally addressing all forms of administrative and financial corruption.

A country with a unitary economy, especially if it is rentier, i.e. an economy that depends on one source or a very few group of sources, is exposed to many economic, social, political and other problems, due to the problems and fluctuations that occur to this source on which the single economy depends Local, international, or both. In order to avoid these problems and fluctuations, the issue of economic diversification becomes one of the urgent and necessary issues for countries with single economies from the point of view of economic logic, as it is not possible to get rid of these problems and fluctuations in light of the continuity of the single economy, in addition to achieving economic diversification contributes to imparting the character of strength for growth The economic and financial sustainability of the state and the achievement of social justice between generations, it became clear through the research that the Iraqi economy was not only a non-diversified economy, but was and still is a monolithic economy par excellence, as it depends on oil in a very large way, and that Iraq suffers from challenges that impede its path. Towards the process of achieving economic diversification, as economic diversification cannot be achieved without addressing these challenges, represented by the high volume of corruption, the collapse of infrastructure, the weakness of human capital, the dominance of the public sector, and the fluctuations of oil prices that negatively affect the performance of the Iraqi economy through the emergence of the Dutch disease, which makes the relationship inverse Between the contribution of the rentier sector and that of other sectors. At the same time, solutions related to addressing the aforementioned challenges were identified, the private sector was identified, and the proposed Iraqi fund was established as a mechanism to achieve economic diversification.