Tikrit Journal of Administrative and Economic Sciences

This study aims to shed light on the extent to which risk management can be disclosed in the financial statements by focusing on (credit - operation - liquidity) in commercial banks in line with the requirements of the supervisory authorities, the Central Bank and the Basel Committee, and the extent of its reflection on the rationalization of administrative decisions. The problem of the study lies in determining the disclosure There is a gap in information about the mentioned risks, as banks are likely to provide insufficient information in their annual financial reports, which leads to a lack of risk disclosure. To achieve the objectives of the study, the researchers applied indicators of identification and disclosure of risks according to the Basel International decision on data, the Commercial Region Bank for Investment and Finance and the Kurdistan International Islamic Bank for Investment and Development, as the most banks in the Kurdistan Region of Iraq for deposits and borrowing by citizens. Through the research, the researchers reached a set of conclusions, the most important of which the issue of risk management is one of the most important topics that have emerged recently, because a healthy, developed and committed banking system helps achieve faster and better economic growth than what might be achieved in light of banking systems that lack such characteristics. The study also made recommendations, the most important of which is that banks should have approved policies and procedures for the process of measuring and evaluating the risks that banks are exposed to or could be exposed to accurately in a way that works on the safety and effectiveness of risk management methods and follow-up. Through developing an evaluation and follow-up of the policies used to manage banking risks in a way it does not expose the instructions of the Central Bank, international standards for the preparation of financial reports, and international decisions of Basel.

The research aims to test the effect of information asymmetry in managing real profits in the Iraqi industrial companies’ sector, The research dealt with a sample of industrial companies listed on the Iraq Stock Exchange during the period from 2010-2019. The research found that there is a positive correlation (directive) significant between information asymmetry and real profit management. This indicates that the higher the levels of information asymmetry among the management of the company and external stakeholders, this was accompanied by an increase in the levels and practices of real earning management within the company. And the existence of a significant effect of information asymmetry in the real earning management.

The study aims to identify the International Financial Reporting Standard No. (15). It the modern and important standards, which deals with the recognition, measurement and disclosure requirements related to revenue from contracts from customers and the statement of implications for improving the quality of accounting information. The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have initiated a joint project to clarify the principles of revenue recognition. And the development of a common standard, which is the International Financial Reporting Standard 15 IFRS (revenue from contracts with customers). Which would remove discrepancies and weaknesses in requirements and provide a more robust framework to address revenue recognition issues and improve the comparison between revenue recognition practices. That the importance of research comes from the importance of the subject through increasing companies' interest in their revenue element and their reflection in improving the quality of accounting information and financial reports, so the reflection of IFRS15 revenue from contracts with customers contributes to improving the revenue recognition process through its five steps. In order to achieve the objectives of the research, two hypotheses were adopted to test the reflection of IFRS15 (revenue from contracts with customers) on improving the quality of the information of the future. The research relied on the applied method and the comparative method in analyzing the research variables. The research sample consisted of the income statement and the statement of financial position of Rebar Trading Company for the year 2020. The research reached a number of conclusions, the most prominent of which was that relying on IFRS 15 (revenue from contracts with customers) leads to a decrease in the value of revenues compared to revenues prepared on the basis of the unified accounting system. The researcher made several recommendations, the most important of which is to update the unified accounting system in accordance with the International Financial Reporting Standards in order to meet the needs of all users.

The study aimed to know the effect of using modern electronic technologies on accounting disclosure, by clarifying the concept of modern electronic technologies, and knowing the effect of using modern electronic technologies on the scope and quality of accounting disclosure. College of Administration and Economics, College of Technology, Technical Institute) and the Scientific Society of Certified Accountants in the city of Erbil, and 101 questionnaires were retrieved and (94) of them were valid for analyzing the results through statistical programs such as SPSS, Easy Fit, MadCale.
The study concluded that the use of modern electronic technologies helps in presenting information in a way that benefits a large number of users of information according to their different goals. As well as its contribution to expanding the scope of disclosure and reducing the incidence of human errors, which have an impact on the quality of accounting disclosure, and the study recommended the need to direct units The economics of modern electronic technologies due to its importance and importance and its positive impact on the performance of the process.

This study aims to test the effect of the quality of internal control on the information content of corporate social responsibility reports. The research was conducted using a questionnaire that was distributed to a sample of accountants and auditors working in Iraqi companies, and the data was analyzed using the SPSS program. The results showed that there is an effect of the quality of internal control on the information contained in the corporate social responsibility reports. The study provides important insights for organizations, auditors, and other stakeholders who are looking to improve the quality of CSR reporting and contributes to the growing body of literature on this topic.

The research aims to study the impact of applying the requirements of the IFRS15 standard in earnings managing of the telecom companies listed on the Muscat Securities Market. The researchers prepared a checklist consisting of (27) item from the requirements of applying the IFRS 15 standard to test the level of application of the mentioned standard in the telecommunications companies. The research sample amounting to (2) telecommunications companies, and for the period from 2014 to 2021, in addition to using the modified Jones model to disclose earnings management practices. The researchers reached the most important conclusions, Adopting the application of revenue recognition, measurement, presentation and disclosure requirements in accordance with the IFRS15 standard has positive effects on earnings management practices. As the results showed that there is a direct correlation between the application of the requirements of the IFRS 15 standard and the corporate earnings management practices of the research sample, the researchers also recommended several recommendations. The most important of which are, the need for the competent authorities to oblige the companies of the research sample to apply the requirements of the IFRS 15 standard. Which in turn helps in limiting the practices of earnings management, especially since the financial statements that were prepared according to the aforementioned standard are a suitable alternative to previous practices according to the results of the research.

This study aims to identify the ethics of the auditing profession and the rules of professional conduct for auditors and to identify the commitment of auditors working in the Kurdistan Region of Iraq to the rules of professional conduct and its reflection on the quality of the auditing process. As well as to stand on the development of the auditing profession and its importance in the Kurdistan Region. In order to reach the objectives of the study. The researchers relied on the descriptive approach for the purpose of presenting the theoretical framework and then the inductive approach on the applied side. The researchers reached a set of conclusions, from which external auditing plays a major role in ensuring the quality of financial reports and aims to provide stakeholders with a true and fair view of the honesty in the annual reports of the unit. One of the most important recommendations of the study, including: Companies, offices and auditors should develop an ethical approach and circulate it to its affiliates and branches, if any, as well as instructing and training workers in their offices with a professional ethics approach that leads to strengthening their professional capabilities.

The research aimed to identify the role of the processes of determining and measuring the costs of quality the Tikrit University in rationalizing decisions for public universities. The research relied on the actual data extracted from the Tikrit University, and on the descriptive analytical approach to describe the phenomenon under study quantitatively and qualitatively by collecting and analyzing information from the university records consisting of (22) colleges and (101) departments and branches for the academic years (2019-2020), (2020-2021). According to a theoretical framework supported by a group of Arab and foreign researches that dealt with the adoption of costs of quality (COQ) technique in public universities. The research concluded that the processes of determining and measuring the costs of the quality of services provided by the Tikrit University have a fundamental role in providing information that contributes to the rationalization of administrative decisions at the Tikrit University in question. By providing cost information on quality to help direct resource allocation decisions to support outlets for enhancing the quality of educational service.

The main objective of the research is the scientific and practical study regarding assets in banks. And how the accounting treatment of these assets is in accordance with the International Financial Reporting Standards IFRSs. To show and clarify all the effects and changes that occur on banks when applying the International Financial Reporting Standards IFRSs to them, and also to clarify the similarities and differences between each of International Financial Reporting Standards (IFRS) and the unified accounting system for banks and insurance companies.
In order to achieve this research, the deductive approach was relied upon by reviewing previous studies in this field in the local and global environment.

The research aims to determine the mediating role of administrative creativity in the relationship between human capital and strategic thinking in the Federal Ministry of Human Resources Development in Sudan. The research methodology was the descriptive analytical approach, the research tool, the questionnaire, the research community, the Federal Ministry of Human Resources Development in Sudan, and the research sample consisted of (96) employees in the Federal Ministry of Human Resources Development in Sudan.
A hypothetical model was developed that reflects the nature of influence relationships and the mediating role of administrative creativity in the relationship between human capital and strategic thinking. It resulted in four hypotheses, which were tested using a number of statistical methods from the data collected in the questionnaire form of distributed to the sample under study. The research reached a set of conclusions, the most important of which is that there is a correlation relationship moral and positive between human capital and strategic thinking, and that administrative creativity mediates the role between human capital and strategic thinking, and in light of it, a number of Recommendations were identified.

The research aims to clarify the role of the quality of strategic decisions by hearing the voice of the customer and paying attention to his desires and requirements in the Iraqi General Company for Cement, and by using the analytical approach. And to achieve the goal of the research, two main hypotheses and other sub-hypotheses were tested, and the questionnaire was used as a tool for data collection through the distribution of (86) questionnaires, of which (80) were retrieved. The data was analyzed using the (SPSS) program. The research found a correlation between The quality of strategic decisions in its dimensions and the voice of the customer in the Iraqi General Company for Cement, and it was one of the most important conclusions of the research. The research recommended that the organization's management take into consideration all the opinions and suggestions submitted by the employees and customers alike related to the strategic decision-making process and in a way that leads to finding motivation among these parties to abide by these decisions and ensure the success of the implementation process.

The study aimed to present the most important concepts and developments in the subject of privatization and to indicate its objectives, forms and methods of application. The study also presented the challenges of privatization in Iraq, and to indicate the reality and challenges of the electricity sector in Iraq. In the standard aspect of the study, the analysis of official data of the electricity departments in Nineveh Governorate was used, and the effect of privatization on the citizen in terms of electricity prices and supply hours was used. The study concluded that what the citizen pays in the areas served by the KAR company in exchange for obtaining national electricity is more than what the citizen pays in other areas in the governorate. The reason for this is that the hours of supply of national electricity are more in the areas served by the KAR company than in other regions. On the other hand, the study found that what a citizen pays for obtaining electricity from private generators was less than what a citizen pays in other regions. More importantly, the study found that the total amount paid by the citizen in exchange for obtaining national electricity and electricity from private generators in the areas served by the CAR company was less than that of other regions.

The main objective of the research is to know the role of empowering workers with its dimensions (meaning, efficiency, self-determination and influence) in the level of organizational commitment in its dimensions depending on the sequence of its dimensions of emotional commitment, normative commitment and continuous commitment (continuity). In line with the objectives of the research and in harmony with the main research problem (What is the role of empowering workers in their organizational commitment?). The General Directorate of Education in Salah al-Din Governorate was chosen as a field for research. The research community was represented by the workers working in the departments at the headquarters of the directorate’s office as the main axis in the conduct of the work of the directorate in all its main and sub-sections, which numbered (175). The number of individuals who answered the questionnaire was (99). The questionnaire was used as the main tool for research to collect data and using the descriptive and analytical approach. On the dimension of influence, while the other three dimensions were not affected. Therefore the researcher made a number of recommendations, including: It was highlighted by the organization's work on instilling the spirit of empowerment in the workers by showing interest in the aspects of skill and efficiency enjoyed by the workers and enabling them more clearly in relation to their job duties.

The primary purpose of the research is to investigate the impact of corporate governance in Islamic banking on the agility of Iraqi banks. In other words, the current study seeks to find an answer to the question of whether corporate governance in Islamic banking can affect the agility and speed of change of banks in the face of problems in Iraq or not. For this purpose, the research method is applied based on the goal and descriptive survey based on the method. The statistical population of this study is all managers, employees and customers of the public and private banks of Iraq, and a total of 70 questionnaires have been completed and analyzed. The sampling method of the research is non-random, and the available population has been selected as the sample size. In this research, PLS tests have been used to investigate the effect of independent variables on the dependent variable. The research results indicate that corporate governance in Islamic banking has had a positive effect on the agility of Iraqi banks, meaning that with the increase of corporate governance mechanisms in Iraqi Islamic banking, the rate of change of banks (agility of banks) has been facing more problems.

M-wallets services under the umbrella of e-payment have become a main tool for transferring money at an affordable cost. Although the benefits of m-wallets services, its adoption remains a huge challenge in developing countries such as Iraq. The purpose of this study is to explore the factors influencing the m-wallets services adoption Iraq by using the UTAUT2 theory with privacy. A quantitative approach was adopted to examine the proposed model. Survey method has been used to collect data; the sample was 230 participants from university of Mosul. Structural equation modeling (SEM) was used to analyze the collected data. The results of this research confirmed that performance expectancy, conditions, facilitating, Habit and Privacy have positively influence behavioral intent to use m-wallet services. While, price value and effort expectancy did not have an influence on the users ‘intention toward m-wallet. Finally, the contribution to theory and Implications for practice for this research are also questioned.

This study aims to identify the correlation and effect between the entrepreneurial networking types and strategic sustainability in a number of manufacturing companies for the production of construction materials in the Kurdistan Region – Iraq. To achieve the research aim, three hypotheses were developed; the first indicates that there is a significant correlation between entrepreneurial networking types and strategic sustainability; the second indicates that entrepreneurial networking types significantly impact strategic sustainability; the third indicates that there are significant differences among the companies considered towards the study variables according to the personal characteristics of the participants. Using a non-random sample technique, the questionnaire was distributed to managers in the considered companies; 440 questionnaires were valid for the analysis. The study used a group of statistical tools to analyze data by employing the (SPSS) and (Amos) software.
The study reached a set of conclusions, including that entrepreneurial networking (represented by social, business-focused, and inter-organizational strategic networks) in the considered companies contributes to achieve strategic sustainability that require an economic, environmental, and social orientation. In light of the results of the present study, the researchers suggest a number of recommendations, including that the considered companies need to strengthen their entrepreneurial networks and make good use of their social, business, or strategic relationships with other organizations.

The research aims to identify the role of strategic learning in its dimensions (creating strategic knowledge, distributing strategic knowledge, interpreting strategic knowledge, and implementing strategic knowledge) in enhancing organizational immunity represented by its dimensions (organizational learning, organizational memory, and regulatory genes). The research problem was represented by asking different inquiries regarding the nature of the correlation and influence between the independent variable (strategic learning) and the dependent variable (organizational immunity), and for that, a hypothetical scheme was designed for the research. The questionnaire was used as a main tool for collecting data and information. The research tested its hypotheses on department managers in a number of private hospitals in the city of Erbil, whose number is (76) directors. The research sample represents (12) hospitals out of the research community (18) hospitals. The hypotheses were tested by the computer program (SPSS.Ver.26). The research followed the descriptive analytical approach. The research reached a set of main conclusions, including the existence of a significant correlation between the two research variables, where the more the surveyed hospitals depended on adopting the dimensions of strategic learning, the more this led to the strengthening of organizational immunity. The research suggested a set of proposals, the most important of which is the need to enhance the dimensions of organizational immunity, by teaching employees voluntarily from each other ways to resist the threats facing the organization.

The research aims to know the level of outstanding performance according to the quick response industrialization of Al-Zawra General Company as a community for research. As the researchers adopted the descriptive analytical approach to find out the size of the gap for the variables of the study as well as for the dimensions of the dependent variable (satisfaction with work by workers, satisfaction with productivity, creativity at work, efficiency and effectiveness). The checklist data that was prepared for the purpose of collecting data and information was analyzed and the research found that there is an application for the manufacturing system to respond quickly to production processes through the company's establishment to meet the needs of the public and private sector institutions of their products, especially generators, spare tools and electrical appliances.

The main objective of the research is to know the impact of strategic auditing of human resources management in crystallizing organizational capabilities. As well as achieving a number of goals, most notably identifying the level of importance that the research university attaches to the stages of strategic auditing of human resources management and the dimensions of organizational capabilities. There is a weakness in the evaluation of human resource management in a scientific and accurate manner by adopting strategic techniques and methods, and that the management of the researched organization deals with the strategic audit of human resource management as a routine and administrative process to put pressure on working individuals in order to highlight their weaknesses. This is what the researcher noticed by looking at work mechanisms in the researched organization, the research sample was represented by (50) observations that included directors and heads of departments, divisions and units at the University of Baghdad. Their opinions were surveyed according to a form prepared for this purpose, and statistical treatments were conducted for the results obtained in the SPSS program. The most prominent conclusions of the research were the achievement of the approved variable. Abilities Regulatory indicators confirm its availability in relation to the sample tested by the study for me, thinking in this dimension has become a situation that must be sought towards consolidation with the developments in academic performance standards in the world and the desire of the university under study to catch up with the evolving academic scene. Pictures of performance deviate from the traditional method, which raises the level of organizational capabilities.

Due to the positives achieved by the integration of workers in their jobs. The leaders of the organizations are interested in this subject and are working continuously to create an encouraging work environment for this to integrate into it. Therefore, the current research aimed to explain the role of wise leaders in the University of Mosul. Represented by its characteristics in promoting functional integration among the individuals working for it. To achieve this goal, a hypothetical scheme and a number of main and sub-hypotheses consistent with the research objective were formulated. The research adopted in its preparation the descriptive analytical approach and the questionnaire form as a main tool for collecting data from the field researched, 210 questionnaire forms were distributed to a number of leaders in the University of Mosul and analyzed data by adopting a set of statistical methods within the program (SPSS). In order to determine the relationship between the main research variables and its sub-dimensions. The results of the research also showed weakness in the interaction of individuals working with each other to increase their knowledge and skills.

The research aims to study and analyze the relationship between health development and its indicators and the role of this in human development in Iraq for the period (1990-2020). Relying on the economic analytical method, using a number of economic and social indicators through data obtained from international publications and organizations on the reality of this sector. The research found that the development and improvement of most social and economic indicators, as well as the inputs of the health sector, and its impact on health indicators (life expectancy index). Especially since the health index is one of the basic dimensions of human development and one of its main components that has an impact on it has cast a shadow over the results of the human development index in Iraq during the study period, as the value of the index in Iraq reached (0.56) in the year (1990). While it reached (0.674) in the year (2019), achieving the same classification within the group of countries with medium human development and ranked (123) out of (189) countries on the globally, with a rank change rate of (4) and an annual growth rate in the human development index of (0.64) percent for the years (1990-2019).

The Corona pandemic has affected our daily activities. Education is the fastest aspect that has been negatively affected to some extent by the epidemic. Most schools and universities were subject to break down roles imposed by governments. Therefore, countries have mostly tended to use e-learning as an alternative to traditional education due to strict closure procedures. This study presents a model for measuring students' acceptance of using e-learning during the outbreak of the epidemic in Iraq. The Technology Acceptance Model has been employed. The model was implemented on a sample of students studying at the Faculty of Electrical Engineering Technical College. Who have completed the school year2021/2022 using e-learning. A number of hypotheses have been formulated. The model was also tested and evaluated using the PLS tool. The results showed that students have a positive tendency to accept the use of e-learning during the pandemic; Also, most of the variables were statistically significant. Furthermore it. The results open the way for more mechanisms to adopt e-learning in abnormal situations and crises.

This study aimed to shed light on the most prominent determinants that customers face when obtaining the electronic banking service by applying it to the customers of the Iraqi Trade Bank / Dhi Qar branch. In order to achieve this goal, the researcher designed a questionnaire form that was directed to a sample of the bank's customers as a tool for collecting data and knowing their opinions with regard to their access to electronic banking service and the determinants they face in that. The statistical program (SPSS) was used to analyze the results and through a number of statistical methods. Such as frequency distributions, percentages, the arithmetic mean and standard deviation in order to prove the hypotheses that were stipulating that (technical skills and privacy security, service design and the level of trust in the bank), it is one of the most prominent determinants of obtaining electronic banking services. After study and analysis these hypotheses. Were proven and a set of conclusions were reached; The most important of which was the belief of most of the research sample that the determinant of privacy and security is one of the important determinants that play a major role in customers obtaining electronic banking service where whenever they felt safe about their electronic banking transactions, and their demand for them increased. Then a number of recommendations were proposed, the most prominent of which was the need to pay attention to customers and hear their suggestions regarding electronic banking services and provide them with all that is new from those services because they are the essence of the banking process and the source of demand for it.

This Study aimed to identify the Impact of the Use of Financial Leverage on the Profitability of Commercial Banks, an analytical study of a sample of Iraqi commercial banks during the period (2000-2020), as the study followed the descriptive analytical approach, and the return on assets was used to measure the profitability of banks. The study sample consisted of (10) Iraqi commercial banks. The study used data tables to find out whether financial leverage affects the profitability of banks. The researcher also relied on the random effect model, in order to answer the study's questions and test its hypotheses. Among the most prominent results of the study is the existence of an inverse effect of the financial leverage ratio on the profitability of Iraqi commercial banks, as the higher the financial leverage ratio, the lower the profitability of banks. This study recommended the need to direct Iraqi commercial banks to finance by increasing capital and using retained earnings, and not relying on debt financing (financial leverage) due to the negative impact of financial leverage on profitability.

The research aims to evaluate the investment portfolio insurance strategy that is based on OBPI options. The aim of using this strategy is to find new solutions to allow investors to reduce the risk of falling stock prices that make up the portfolio while benefiting from profits when they rise. The research community consisted of all companies listed in the Iraq Stock Exchange, which amounted to 133 companies. The research sample was chosen, which consists of 42 companies belonging to various economic sectors and listed in the Iraq Stock Exchange for a period of (85 months), i.e. the period extended from 3/17/ 2015-17/3/2022. The researcher used a number of financial and statistical models. The research reached a number of conclusions, the most important of which is the superiority of the performance of the combined put option strategy on the market portfolio and the uninsured efficient portfolio. Therefore, the researcher suggests the need to educate investors and dealers in the Iraq Stock Exchange about the importance of applying the OBPI strategy in order to manage the risks they are exposed to.

Information and communication technology (ICT) is one of the main pillars of modern economic theory, which is taken as one of the main production elements. It is a resource of economic value for all economic units, whether individuals, institutions, banks, or countries, it aims to achieve benefits that lead to the creation of added value for these units, being generates cash flows, reducing expenses, or improving services, and thus leads to revenue and profit growth.
The process of assessing the efficiency of financial performance is also one of the important methods for financial and economic institutions to identify the extent to which their objectives are achieved, identify the deviations that may appear as a result of the implementation. To diagnose their causes, identify the parties responsible for them, and to submit the necessary proposals to correct them. For this reason, we have chosen the subject which is titled "role of (ICT) to improve financial performance efficiency: an applied study in the Kurdistan International Bank for Investment and Development during the period (2010-2020)". The research attempts to address a realistic problem represented in the statement posed whether spending on information and communication technology (ICT) has a role in improving indicators of financial performance efficiency of the selected bank during the study period. whereas the research aimed to analyze the role of (ICT) represented by (systems and software, and multiple devices) on financial performance efficiency through obtained economic and financial ratios and indicators. The research ended with a number of conclusions, with the most significant one being that there is a positive role in spending on ICT as an economic resource on financial performance indicators during the research period 2010 – 2020. Finally, the research presented a set of suggestions that may contribute to the development of bank activity and similar private banks, with the most noteworthy one being that the bank pays more attention to ICT that is technologically advanced. And introduce its staff in training courses in order to follow up developments in the technology used in banking operations so as to improve financial performance and provide its services with higher quality and more efficiency.

The study aimed to clarify the conceptual framework for risk management and the process of evaluating performance in the oil sector according to recent trends related to these concepts. In order to try to answer the main question of the research: What is the nature of the contribution of the (Enterprise Risk Management) framework in providing a model that achieves the evaluation of the strategic performance of oil and gas companies. The basic hypothesis of the research was that the commitment of the Midland Oil Company to apply the principles of the updated enterprise risk management framework will lead to the evaluation of its strategic performance and identify its risks. The research sample was the Middle Oil Company. The company was chosen because it seeks in its mission to be quality, continuous improvement and creativity as a daily work culture, which contributes to achieving its goals in assuming a distinguished position among the extractive companies locally and globally due to its economic potential. The company's commitment to the principles of the risk management framework. The study concluded that what distinguishes the (COSO) framework for the year (2017) from its previous frameworks is making the process of enterprise risk management a culture that is integrated with operations when developing the strategy and at all levels for the purpose of creating and achieving value for the economic unit and maintaining it. The results of the analysis of the examination questionnaire in the Midland Oil Company showed that the most widely applied risk management framework is the review and audit axis, followed by the strategy and goal setting axis, followed by the governance and culture axis, then followed by the (information, communication, reporting) axis, and finally the performance axis. The study recommended the necessity of creating a special department concerned with risk management in the Midland Oil Company, which takes upon itself the application of the (COSO) framework for the year (2017) because of its impact on achieving and preserving the value of the economic unit.

This research aims to study the role of the enterprise resources planning systems in improving the quality of published reports by enterprises in Iraqi Kurdistan Region/Erbil City. Thus, through an exploratory study on a sample of academics, professionals and workers at enterprises in Erbil city. The questionnaire is used and among (210) questionnaires only (162) questionnaires forms were valid for the study and the method of correlation coefficient (Pearson) and simple regression for testing the study hypothesis to ensure of the existence of the relationship and effect among the variables.
The research reached a set of results and conclusions, the most important of which is the existence of a significant relationship (effect) with statistical significance between the advantages of the enterprises resource planning systems and improving the quality of the enterprises annual financial published reports. The research reached a set of recommendations, the most important of which are: the enterprises need to shift from traditional accounting information systems to electronic accounting information systems and the adoption of modern administrative systems. Especially the company's resource planning systems in a way that is fits with the nature of the enterprise’s work and size because of its role in improving the quality of financial reports for enterprises and improving performance financial and non-financial for those enterprises. Encouraging the various enterprises in Iraq and the Kurdistan Region to move towards adopting the application of enterprise resource planning (ERP) because of its positive effects and benefits the enterprises in the field of control, follow-up and decision-making.

The research will examine if private banks in Iraq practice principles of corporate governance which were suggested and confirmed by the Basel Committee on Banking Supervision (2000). The aims of the research are identify the role of BOD and CEO in corporate governance practice, role and experience of board directors in corporate governance practice, and the role of compliance policy in corporate governance practice. The research collected data by distributing 120 questionnaires randomly to high-level bank employees involved in corporate governance. The target population comprises credit risk managers, head departments, CEO, and board members. The researcher designed a questionnaire that include 92 closed questions. The research shows that private banks in Iraq, in general, are effective in applying the principles of corporate governance from the point of view of the respondents in general. The research finds also that the internal audit function assists effective manner senior management and the board of directors in the efficient and effective discharge of their responsibilities.

Inventory is considered one of the important topics that have not been given enough attention by researchers and have not been adequately highlighted. Inventory derives this importance from its direct impact on the company in general and on production and operations management in particular, Therefore, it is necessary to search for modern methods and approaches that help in managing it efficiently. As the Al-Zawraa State Company was chosen as a field of research, and it is one of the formations of the Ministry of Industry and Minerals, and it is one of the distinguished companies in the local industry sector. While the goal of the research was to analyze the inventory according to the ABC method by classifying it into three categories according to the cost criterion for the purpose of controlling and controlling it better. The research community represents the stores of raw materials, which number 2500 items. The research sample consisted of selecting 353 articles, and to achieve the research objective, the ABC method was applied and all data and requirements necessary for its application were provided. The most important resources of this research were that the analysis of inventory according to the ABC curriculum and its classification to three categories according to the cost of the cost has facilitated the process of managing the depositors from the seizure of these categories and its abuse of the two ways. As well as the same as a suitable for each environment, with the same level of the same as a matter of the same as a matter. While the most prominent recommendations included the need to give great importance to inventory, and to adopt modern methods of controlling inventory, with the need to provide an integrated database on inventory and all the details related to it, and to update this data on an ongoing basis.

The research aims to shed light on the nature of external economic shocks and their various sources, as well as analyzing the effects left by these shocks on the growth of gross domestic product in Iraq for the period (2004-2021). The results of the analysis showed that global oil price shocks and external indebtedness shocks are among the most impactful shocks on GDP growth. That this variable is negatively affected by external shocks due to the unilateralism of the Iraqi economy and its heavy dependence on the oil sector and oil revenues. These variables cause a change in the gross domestic product, which means a defect in the structure of the Iraqi economy, and this fulfills the hypothesis of the research. It is declining due to oil prices, and the need to pay attention to other revenues, especially tax revenues being an indispensable financing tool. This is done through reforming the tax system in order to be more efficient and effective in financing the deficit in the general budget. As well as setting laws and legislation for taxpayers and punishing tax evaders and working to enhance tax awareness among individuals, to benefit from it in financing public spending. Which works to reduce the deficit ratio and thus reduce the amount of indebtedness.

The study aimed to estimate the effect of the time period of fattening on the weight efficiency of calves, as the study relied to achieve its objectives on the quantitative economic analysis in addition to the descriptive economic analysis. Through the preliminary data obtained from the paragraphs of the questionnaire form that was prepared and designed by the researcher specifically for the random sample that included (12) fields that included (645) local calves and included 20% of the research community. The research used mathematical methods to obtain the desired results from the research. The study dealt with a group of fields in the north of Nineveh Governorate during the productive year 2021. The results indicated that there is a direct relationship and positive between the fattening period and the daily and total weight rates to a certain extent because it is subject to the law of diminishing yields. As it was shown from the results that the maximum fattening period for fattening reaches (240) days and after this period the law of diminishing yields begins to work and the economic returns (profits) decrease. The researcher suggests not to sell and the marketing of fattened animals only after reaching 6 months (180) fattening days as a minimum and 8 months (240) fattening days as a maximum, taking into consideration the other economic factors and variables involved in the fattening process.

Foreign direct investment is one of the policies that guarantee the financing of development projects, especially in developing countries, , as material resources flow from abundant (advanced industrial) countries to countries that suffer from a shortage of them in order to obtain appropriate investment returns. To achieve the goals of its presence, it is necessary to adapt the tools of economic policy, including policy financial and monetary to bring it in and benefit from its presence. The aim of the research is to study the effect of inflation, exchange rate, money supply and investment in infrastructure in influencing the creation of an appropriate environment to attract foreign investment in Turkey. Investment in order to enhance the process of economic growth. In order to reach the goal of the research, the study methodology was adopted according to the method of theoretical analysis. As well as the standard analysis, and in order to test the impact of some economic variables on foreign direct investment of the sample country (Turkey). As the necessary data were collected from the publications of the World Bank for the period (1990-2020), and a procedure Several standard tests, including: unit root test (stability), cointegration tests, self-regression test for distributed time gaps, error correction model and causal relationship tests. In order to verify the research hypothesis, the estimate was made based on standard tests, and the research reached a number of conclusions and proposals, including suffering from a lack of local resources to finance its investments and in pursuit of development goals, which forces it to rely on foreign investment flows to cover the deficit.

The research aimed to identify the nature of the relationship between the innovative environment and economic growth in the United States of America, and the importance of the research lies in the fact that there is a short-term and long-term relationship between innovative environment indicators and economic growth according to the mechanisms and determinants of economic growth. Depending on some indicators of innovative environment as independent variables, and the gross domestic product is the dependent variable and is expressed in economic growth. The research reached a number of results, like: the degree of integration of time series of innovative environment variables (spending on research and development, exports of advanced technology, patents, trademarks) and the economic growth rate is the one. This is a result of the global conditions and crises that affected most countries of the world. Especially the developed countries during the period (2007-2019). Such as fluctuations in oil prices and the financial crisis in (2008), the latest of which was the spread of the Covid-19 epidemic in 2019, which led to the instability of most economic variables. The results of the study also showed the existence of a long-term equilibrium relationship between the variables of the innovative environment and economic growth. Where spending on research and development is one of the most important variables of the innovative environment affecting economic growth, followed by the variable of advanced technology exports in the second rank, then the variable of patents comes in the third rank, and finally trademarks ranked fourth. One of the important results of the research is the existence of a long-term co-integration relationship between the variables of the innovative environment and economic growth. When the variables of the innovative environment deviate in the short term from their equilibrium values in the long term by one unit each, then (51%) of the deviation is corrected per year, meaning that economic growth in the United States of America will take nearly two years to return to its equilibrium value.

The study aimed to investigate the impact of changes in oil prices on bank credit granted in Iraq, both types of pledge and cash. As the bank credit decision is subject to factors and variables that may be governing at times, which raises a number of questions, including the impact of oil price changes on the entire Iraqi economy, including bank credit. To achieve the objective, the study was based on the hypothesis that changes in oil prices affect the volume of bank credit in Iraq. The study relied on the quantitative and standard methodology for the purpose of reaching the results. The study was also applied to the banking sector in Iraq through data for the period (2006-2021). The ARDL model was used to estimate the effect of the independent variable on the dependent variables. The study concluded that the volume of bank credit granted by the banking sector is directly affected by changes in oil prices, and this indicates a structural problem in the Iraqi economy as a result of its excessive dependence on oil. The study recommended the need to diversify sources of income and encourage fields that would support the economy and supplement the budget.

The research aims to show the extent of the impact of some monetary policy tools on the gross domestic product in the Iraqi economy during the period (2005-2021). In order to identify the defects and negatives that impede the achievement of a high growth rate, and after estimating and analyzing the relationships between the variables of the study. It was found that there is a positive relationship And significant between some monetary policy tools as independent variables and gross domestic product as a dependent variable in the Iraqi economy during the study period. The study presented some proposals and solutions to address the problems facing the Iraqi economy in order to achieve a high growth rate and thus achieve prosperity for the individual and society. Including pursuing an integrated economic policy through which it works to stimulate private investment of all kinds, whether local or foreign. By providing the requirements of an appropriate investment environment, which in turn works to raise the efficiency of the private sector and increase its contribution to the formation of the gross domestic product, especially in the productive sector in the Iraqi economy.

The imbalances and the ongoing financial and economic crises that the economies of the rentier countries suffer from oblige those countries to search for the reasons for that and to indicate appropriate methods and solutions to address these imbalances, especially the financial deficit in their general budgets. Thus the study aims to measure and analyze the impact of oil revenues and other non-oil sources of income on sustainability indicators Finance in the countries of the Gulf Cooperation Council group. The study concluded that there is an inverse and significant relationship between total oil revenues as a percentage of the gross domestic product and financial sustainability. Which is expressed in the deficit and surplus of the general budget as a percentage of the gross domestic product and at a significant level less than (5%), meaning that the increase in total oil revenues by (1%)) will lead to a decrease in the public budget deficit by (-0.372%). And the existence of a direct and significant relationship between the total other revenues as a percentage of the gross domestic product and the general budget deficit and surplus as a percentage of the gross domestic product. The study recommends the need to find the necessary ways to increase non-oil imports, given that natural resources are depleted and limited, in addition to the nature of fluctuations in their prices, and to carry out structural reforms to diversify sources of income and create an environment that enables prosperity in non-oil production and export, which would contributes to reducing the vulnerability of public revenues to fluctuations, In order to restore the sustainability of fiscal policy, income sources should be diversified in the countries of the study sample, by activating all economic sectors that will lead to diversifying income, improving the level of competitiveness, and reducing the country's dependence on a depleted resource.

Islam is a universal religion from which Muslim scholars derived theories on all aspects of life, including the theory of Islamic economics. This theory showed principles that clarified all aspects of the practical life of the individual and the state. Therefore, this study dealt with a brief objective analysis of the element of work and its wages through different economic theories, which approved multiple aspects of this element and its wages, and compared them with previous related studies. The study found that there is great flexibility in the theory of Islamic economics towards the element of work and its reward with wages, as Islam called for the principle of work based on knowledge. This principle states that the action that is not based on knowledge is not good and the knowledge with no action is not good. The theory of Islamic economics identified multiple forms of work remuneration to meet the existing conditions and the individual's ability to work. Islam also considered honesty and experience to be the most important criteria for selecting employees. Compared to the theory of capitalist economics, which is one of the classical theories, it considered the work a commodity that can be purchased like any other commodity. The capitalist theory is subject to change and modification in light of the development that capital, production and the level of work technology are going through. Therefore, this theory produced a system of market economies currently prevailing in many countries. As for the theory of socialist economics, it encouraged the establishment of public ownership of the means of production and that the individual is a hired worker working in those means but not an owner of them. Thus, it maintains a certain level of satisfaction for the individual regardless of the size of his multiple and renewable needs. This theory rewards the worker according to his practical abilities.

The foreign reserve base is considered the basis for achieving the desired economic stability and growth, so the foreign reserve forecast receives the attention of the monetary authorities and monetary policy makers in Iraq. By providing an appropriate environment for economic policies in general and monetary policy in particular in order to perform its tasks accurately and effectively, as the research aims To predict the foreign reserves in the Central Bank of Iraq until the year (2025). Through the comparison between the traditional time series models (random behavior, the general trend, the quadratic trend, and the Brown model for exponential smoothing, and the Holt model for exponential smoothing). And ARIMA models) through the use of predictive accuracy criteria, in addition to analyzing the reality and trends of foreign reserves in the Central Bank of Iraq for the period (2004-2021). The results showed that the best model that can be used to predict foreign reserves in Iraq is the ARIMA (1,1,0) model, which showed the lowest values for testing capacity standards. Predictive (HQC, AIC, SBIC) used for comparison with other prediction models that the predicted values of foreign reserves in Iraq rose from (92527) billion dinars in the year (2021) To (126,712) billion dinars at the end of the year (2025). That this increase in foreign reserves raises the financial position of the Iraqi economy, thus achieving monetary stability that supports financial stability in the Iraqi economy.

The research aims to analyze and measure the impact of investment spending on the national income levels of Iraq, and the Autoregressive Distributed Delay Periods (ARDL) model was used to find out the effect of the relationship between the independent variable (investment spending). And the dependent variable (national income) using a short-run relationship test coefficients, Bound test, and long-run coefficients. In order to verify the results, a time series extended from 2005-2020 was relied upon. The research reached a set of results, the most important of which was the presence of a positive impact of investment spending on national income in the long term. In addition, there is a positive effect of investment spending, as an increase in its value by one unit leads to an increase in national income by 0.045 million Iraqi dinars, assuming the constants of other factors (consumer spending, government spending and foreign trade). The results indicate that there is no A long-term relationship between investment spending and national income, since the probability of it is greater than (5%), as the probability of it was (0.3200), i.e. 32%. And this applies with the reality of the Iraqi economy, as the increase in investment spending does not lead to an increase in national income. Because investment spending contains a large degree of deviation from the required achievement. Consumer spending than public spending. And follow control policies in order to put an end to the deviation in public spending.