Warith Scientific Journal

This study seeking to identify the relationship between the quality level of auditing evidence and the effectiveness of accounting information system. Study based on main hypothesis that state diagnosing and analyzing the most important factors that can effect on quality level of audit evidence that are collected before starting the tasks of audit engagement can reflect in a number of results, including obtaining high quality evidence that contributes to facilitating the task of judgment the effectiveness accounting information system and the outputs it produces for the audited entities. in order to reach the objectives of the study and test its hypotheses, a questionnaire was formulated by the researcher and distributed to sample of the study (107 respondents) represented by a group of external auditors serving in audit offices in the Republic of Iraq, then collect and analyze data using a set of statistical methods and tools, and discuss the results that has been achieved.
The study reached a number of conclusions, the most important of which is that one of the most important factors that can affect the quality of the audit evidence that is collected is the level of knowledge and the accumulation of experience for the external auditor who is responsible for collecting such evidence at the academic and professional level, as the impact of this factor on the task of distinguishing useful from non-useful evidence in process of judging the fairness of the financial statements.

The research aims to provide a theoretical framework on international auditing standards. The impact of international auditing standards on the audit profession in Iraq. Keeping abreast of the most important developments that occurred in international auditing standards and the organizations that issued them.
The deductive and inductive approach was adopted and a questionnaire was designed and distributed to employees at the University of Al-Muthanna for the purpose of reaching acceptable results that lead to achieving the objectives of the research and proving its hypotheses. The function of the audit profession has evolved in line with these changes and to meet its needs, as it has become an independent objective advisory function that contributes to enhancing the effectiveness of managing the economic unit and achieving its goals by improving the performance of its operations and imposing control over them, through the role played by the internal auditor as an advisor to the senior management. Therefore, the researcher recommends subjecting the internal control system in the economic unit on an ongoing basis to monitoring and evaluation through the presence of efficient internal auditing devices capable of taking on the tasks of examining the efficiency and effectiveness of the internal control system in it to face the developments and changes that accompany the implementation of the operations of the economic unit and to submit proposals that aim to achieve the benefit of the work.

This study sought in the basics of the philosophy of its objectives to explore and measure the extent of increasing the effectiveness and impact of employing strategic patterns in the stages of crisis management within the framework of the emotional stability of leaders as a modifier variable. And she decided her problem with a main question that carries with it a theoretical intellectual philosophy and an applied practical philosophy that revolves in its tracks around whether the effectiveness and impact of employing strategic patterns increases in the stages of crisis management within the framework of the emotional stability of leaders as a modified variable? In the relationship of the influence of strategic patterns in the stages of crisis management, the center of the Iraqi Ministry of Health was chosen as a field community to apply the frameworks of the practical study and its philosophy, and the administrative leaders working with a sample for the study consisting of (400) respondents, and the questionnaire was used as a main tool in data collection, and it was analyzed by the software package (SPSS V. 25) and (Amos V. 25), and the study reached a set of conclusions, most notably: the availability of emotional stability in terms of its dimensions (self-awareness, communication and conflict management, self-efficacy, adaptability, and self-programming) among leaders in The organization leads to increasing and modifying the effectiveness and positive impact of employing strategic patterns in the stages of crisis management. In the light of the conclusions reached, the study proposed a set of proposals that would address the apparent negatives and strengthen the existing strengths. The most prominent of these proposals are: the need for organizations to rely on the emotional stability of leaders in employing strategic patterns combined and individually in applying the phases of crisis management; Because the presence of emotional stability alongside the strategic patterns combined or individually increases their positive impact and modifies it in the stages of crisis management.

The study aimed to determine the role of the skills of the strategic leader in enhancing confidence among workers in the General Directorate of Education Salah al-Din, which is one of the directorates affiliated to the Iraqi Ministry of Education, and through a selected sample of its employees, who are considered the main resource for the aforementioned organization. In addition, the researcher formulated a set of The questions that represented the problem of the study, and for the purpose of achieving the goal of the study, adopted a hypothetical scheme in which its hypotheses were identified, and the questionnaire form was used as a main tool for collecting data and information related to the study and related to the field aspect. To test its hypotheses, the researcher distributed (205) forms to a sample of workers in the aforementioned field, of which (200) forms were returned, and after checking them, the researcher found (5) invalid forms that were excluded and (195) valid forms, at a rate of (97.5%) of the total The distributed forms, and then were analyzed by the statistical program (Spss-v.23), and the study came out with a set of results, the most important of which is the presence of a positive significant correlation between The skills of the strategic leader with its dimensions and the confidence among the workers and it was a good degree, in addition to the presence of a significant effect of the skills of the strategic leader with its dimensions among the workers in the General Directorate of Education for Salah al-Din. Stable work through the use of scientific methods and the necessary means and social interaction with workers to achieve the goals of the organization, as well as the actual orientation of the leadership in the organization in question towards interest in dealing fairly with all workers because of its positive impact on the actual performance of workers.

The research aims to shed light on the reality of strategic flexibility and strategic ingenuity by diagnosing and analyzing its dimensions and importance in the surveyed organization and testing the correlation and influence relationships between strategic flexibility and strategic ingenuity, as well as reaching results that would guide the surveyed organization on how to invest strategic flexibility in enhancing its strategic ingenuity. .
For the purpose of achieving the objectives of the research and answering the questions raised, the researcher used the descriptive analytical approach, and in light of this, the questionnaire was designed as a main tool for data and information collection, as (150) questionnaires were distributed to a sample of administrative leaders in the General Company for the Pharmaceutical Industry and Medical Supplies in Samarra and retrieved from them (148) A questionnaire and it was found that all of them are valid for analysis, and after data collection and statistical analysis using the (spss) program, the research reached a number of results, the most important of which are: There is a significant correlation between strategic flexibility and strategic ingenuity, as well as the presence of an effect of strategic flexibility in strategic ingenuity, and in light of these results, the formulation of A set of recommendations, the most important of which is the company’s management, taking into account the motivational plans for all employees for satisfaction and gratification according to their efforts to meet the work required of them effectively, in addition to the company’s management orientation towards expanding the range of its products to include current and prospective customers to reach a competitive advantage characterized by growth and success.

The study mainly aims to determine the role of marketing integrity in enhancing customer experience management at the level of a sample of telecommunications companies in Iraq, based on a main problem diagnosed with several questions that included the extent to which the influence and interactive relationships between variables are perceived in the field, and to root the philosophical foundations, the study adopted a model(Xiao, 2010) to measure marketing integrity, which includes six dimensions ( Sincerity, honesty, Cordiality , trust, Goodwill ,To follow the law
and a model (Stein, 2015) to measure customer experience management, which included Five dimensions (the sensory dimension, the cognitive dimension, the perceptual dimension, the physical dimension, the social dimension). The questionnaire was used as a main tool in collecting data and information for the study, as well as some personal interviews with the sample members who were represented by a group of leaders and followers in companies. The study sample amounted to Their number is (160).

This Study mainly Aims to determine the Role of Strategic Clarity and pioneering Performance at the level of the Sample from all Branches of the Mobile Communications Company in Iraq, Asia cell, Based on a main problem that was diagnosed with several questions that included the extent to which the influence Relationships Between Variables are perceived in the field, and to root the philosophical foundations, the study was adopted to measure Strategic clarity and pioneering performance. The descriptive analytical approach was used mainly in presenting, analyzing and interpreting the study information. The questionnaire was used as a main tool in collecting data and information for the study, as well as some personal interviews with the sample members who were represented by a group of leaders and managers in all branches of the study sample company. Their number reached (169) individuals, distributed among heads of departments, administrative divisions and supervisors. For the purpose of statistical analysis and treatment, the study adopted confirmatory factor analysis as basic structural tests for the validity of the approved standards. These methods were used by statistical programs (Spss, v.23,

The study aimed to determine the role of strategic foresight in promoting organizational change in the Salah al-Din Health Department, which is one of the departments affiliated to the Iraqi Ministry of Health, and through a selected sample of leaders working in it. By default, through which its hypotheses were identified, and the questionnaire form was used as a main tool for collecting data and information related to the study and related to the field aspect. It was fully retrieved and after checking it, (4) forms were found to be invalid because they did not fill in all the information, and therefore they were excluded and (140) valid forms, and then A analyzed them using the statistical program (Spss-v.23) and the study came out with a set of results, the most important of which are There is a significant correlation between strategic foresight and organizational change in the Salah al-Din Health Department. The relationship was very strong positive between the two variables, as well as it showed The results of the study: There is a significant effect of strategic foresight on organizational change in the Salah al-Din Health Department.

Aim of research is to test mediating role of Innovation behavior in relationship between strategic Entrepreneurship and achieving organizational prosperity in one of our Iraqi institutions. In order to achieve this, dimensions of Strategic Entrepreneurship were adopted (Entrepreneurial Culture Entrepreneurship Leadership, Entrepreneurship Thinking, Strategic Management of Resources) dimensions of Innovation Behavior (Idea Generation, Idea Promotion and Implementation of Ideas) were adopted. While dimensions of Organizational Prosperity were adopted (Innovation, Intellectual Capital, Organizational Agility, Sustainable Competitive Advantage). Problem of intellectual research was represented by main question that is, does Strategic Entrepreneurship have an impact on achieving Organizational Prosperity through mediating role of Innovation Behavior?. On basis of which several sub-questions were raised through which appropriate solutions could be found. While problem of field study of urgent need to respond to repercussions of Corona pandemic was manifested by staff that enjoy sufficient Leadership Performance to achieve Organizational Prosperity to cross this crisis and sustain that prosperity by adopting Innovation behavior of its various kinds. Importance of research was evident from importance of field of application, which has become a need to provide various Innovation solutions to advance performance and development of health institutions. As research was applied in Imam Ali Hospital in Baghdad, Al-Rusafa on an intentional sample of (41) respondents from its medical, health and administrative staff, based on a questionnaire prepared for this purpose according to five-point Likert scale. Used a set of statistical methods to analyze data, including simple correlation coefficient (Pearson), the analysis of ANOVA and test (Sobel) by using statistical program SPSS V.28. Research reached a set of conclusions, most important of which is existence of a direct correlation and a positive effect with a moral significance between research variables، as well as an indirect effect with a moral significance for Innovation Behavior in the relationship between Strategic Entrepreneurship and achieving Organizational Prosperity. Based on the conclusions of research, researchers were able to crystallize a number of recommendations to improve performance levels and respond to Covid 19 crisis, most important of which is increasing interest in Innovation behavior at hospital level, research community as it represents real basis for enhancing and improving flexibility and performance of its human resources (medical and administrative staff), which enhances Strategically Entrepreneurship Performance and achieving Institutional Prosperity.

Perhaps one of the important things that determines the extent to which organizations in the health sector are able to survive in the business world, and maintain their position in the market in light of the challenges of the times, is the extent of their ability to maintain the positive impressions and perceptions of stakeholders towards the products they offer during a certain period of time. This depends on the existence of a leadership that adopts ethical behaviors that would establish and form an organizational climate dominated by ethical values, so the study aimed mainly to determine the nature of the relationship to the influence of the independent variable (ethical climate) on the approved variable (organizational reputation) in Salah al-Din General Hospital, and the problem of the study was The main question, which is what is the role of the ethical climate in enhancing organizational reputation? The study adopted the (descriptive-analytical) approach in order to interpret and analyze the data used. It also took the questionnaire as a tool for collecting data related to the sample studied, and in order to achieve its objectives, and provide accurate answers to its questions, (142) questionnaires were distributed in a random way to doctors and patients in the hospital. The surveyed hospital, from which (97) were recovered, and the number of questionnaires valid for statistical analysis was (75).

The study dealt with the dimensions of creative behavior represented in (originality, fluency, flexibility, cognition and problem solving) In raising the level of guest satisfaction, the study community was represented by the first-class hotels in Erbil, which numbered (6) hotels, In order to verify the validity of the hypotheses, the sample was selected from the managers of these hotels, as they are part of the research community, to verify the validity of the assumptions or not, as the number of managers reached (60) managers, (50) managers were selected as a sample, The questionnaire was relied on as a tool for collecting the necessary data, and the study included two main hypotheses, which were subjected to statistical analysis, and a set of conclusions was reached, the most important of which is the existence of a significant correlation between the dimensions of the independent variable (originality and perception of details) and guest satisfaction, and in turn formed the relationship between the behavior Creative and guest satisfaction according to the opinions of the sample, which led to the recommendation to think in different ways and not to be intolerant of a restricted idea or method to ensure the achievement, generation and adaptation of ideas, identifying problems, identifying weaknesses and addressing them with guest suggestions through a system to measure and monitor guest satisfaction.

The aim of the research is to identify the role of social processes to create knowledge in in-vesting marketing opportunities for the factories investigated through an analytical study of the opinions of a sample of workers in the group of aluminum PVC factories - Kirkuk, which was chosen as a field for study. (Morkan) with (140) forms, of which (131) are valid for analysis and were analyzed using (SPSSv.25) and (AMOS V.25).
The research found that there is a correlation and a moral effect of social processes to create knowledge in investing in marketing opportunities. The research recommends the need to pay attention to social processes to create knowledge to ensure access to continuous innovation and creativity by investing opportunities, which contributes to improving the competitive position of the factories surveyed.

The Purpose Of This Research Is To Find Out The Relationship Between Banking Marketing Strategies And Customer Behavior Modeling, In Rafidain Bank (Nile Branch, Ur Branch, Al-Rifai Branch, Al-Fajr Branch, Al-Qala’a Branch, Al-Chabaish Branch, Al-Nasr Branch) And Al-Rasheed Bank Represented By (Al-Gharraf Branch, Al-Nasr Branch). Arido, Shatrah Branch) In Dhi Qar Governorate, Which Leads To Gaining The Largest Possible Segment Of Customers When Providing Banking Services With High Efficiency And Speed Of Submission. The Importance Of The Research Focuses On How The Same Banks Research Planning Their Banking Marketing Strategies To Find A Customer With High Loyalty Through It, Banks Can Maintain Existing Customers, And It Also Contributes To Addressing A Real Problem That Directly Affects The Banking Sector In The Relationship Between Banking Marketing Strategies And Customer Behavior Modeling. The Questionnaire Was Used In Data Collection, As (166) Forms Were Distributed To Bank Managers And Heads Of Departments And Administrative Units In The Same Banks. ) Form .
As For The Most Important Results That Have Been Reached, The Issue Of Banking Marketing Strategies Is One Of The Contemporary Issues That Works To Find And Choose A Distinct Strategy In Different Areas Of Life, And That Its Basis And Features Are Closely Related To Rethinking And Working On Self-Development On A Continuous Basis As A Result Of Changing Surrounding Conditions. Customer Behavior Modeling Has Important Dimensions That Embodied Its Direct Impact In Formulating, Understanding, Implementing And Evaluating The Strategy Of Business Organizations At Various Levels, And Was Adopted In Facing The Factors Chosen By The Work Environment And Marketing Strategies, And In A Manner That Supports The Competitive Advantage Of The Bank By Focusing On Customer Needs As Well As Market Knowledge, Experiences And Skills To Create Value In Addition To It,, As It Became Clear Through The Statistical Analysis And Field Coexistence Of The Researcher That The Banking Leaders Are Interested In The Targeted Marketing Operations Towards The Customer And Strive To Understand The Best Characteristics Of Their Customer Base, And The Research Sample Focused On The Importance Of Growth Strategies, If It Obtained The Highest Homogeneity In The Answer, And Most Of Them Agreed On The Importance Of Putting Integrated Strategic Plans And Tactics That Are Consistent With The Functions Performed By The Bank In Order To Excel In The Field It Has Been Concluded That There Is A Positive And Moral Correlation Between Banking Marketing Strategies And Customer Behavior Modeling, And It Is Necessary To Focus On Studying Customer Behavior Modeling In Terms Of The Customer’s Importance To Banks, And Most Of Them Compete To Get The Largest Segment Of Customers, And Here It Is Their Responsibility To Know The Behaviors, Psychology And Personality Of The Customer In A Way Very Accurate.

The current research aims to identify the nature of the relationship between multicultural marketing and customer behavior modeling through a survey of the opinions of a sample of workers in the city of Sayed Al-Awsiya for visitors in the holy province of Karbala. nd the most important problem the city was facing is the weakness of marketing campaigns, which leads to a loss of profitability and competitive advantage. Therefore, it is necessary to model the behavior of these customers because they consider the future value of the market. To achieve this goal, (60) questionnaires were distributed, and after analyzing them statistically, the results of the research concluded that there is a correlation between multicultural marketing and customer behavior modeling, as well as the presence of a significant effect of multicultural marketing on customer behavior modeling, and based on that, the research reached many conclusions and recommendations. The most important of them is that the city of the master of guardians for visitors is interested in multicultural marketing and works to achieve what they desire, Providing services that suit all tastes of customers of different nationalities, and modeling their behavior to suit their needs and desires. The most important recommendation is to know the strengths and weaknesses, to find quick solutions to the problems faced by customers due to different languages, customs and traditions, and to listen to customers’ complaints correctly and ensure their solution, by placing individuals with the ability and experience to deal with customers’ moods and absorb their anger.

Abstract. The aim of the research is to identify the impact of lean management in enhancing the quality of educational service, as the researchers relied on the at al model. 2020 (Mensah) to measure lean management, which consists of six dimensions (reduce inventory, focus on one resource, engage and train employees, eliminate waste, reduce cycle time, use new technology in operations). And 2006 (Abdullah) model for measuring the quality of educational service, which includes five dimensions (academic aspects, non-academic aspects, reputation, access and programs). The exploratory factor and a number of descriptive statistical analysis methods, as the research reached a set of conclusions, the most important of which was the college’s interest in the research sample in applying the dimensions of agile management in the field, which contributed to enhancing the quality of the educational service. To develop lean management tools in a clear and accurate manner to enable it to enhance the quality of its educational services.

The research aims to highlight the role of the sustainable balanced scorecard as one of the strategic management accounting tools in evaluating the sustainable strategic performance of economic units, due to its inclusion on financial and non-financial indicators in addition to sustainability indicators. As a result, it absorbs all aspects of the strategic performance of economic units. For the purpose of achieving the goal of the research, a main hypothesis was formulated that the use of the sustainable balanced score card in evaluating the sustainable strategic performance of economic units enhances the value of the economic unit and evaluates the sustainable strategic performance of economic units more effectively so as to include it on financial and non-financial measures and sustainability indicators that cover all aspects of economic units. At the end of the research, the researchers reached a set of results, the most important of which is that the sustainable balanced scorecard technique is one of the most important modern techniques for strategic management accounting, which has proven its superiority over the traditional method of performance evaluation because it covers a wide area of strategic performance as it includes financial and non-financial measures in addition to the associated measures. with sustainability. The researchers also recommend the necessity of providing targeted criteria or standards that help in applying the sustainable balanced scorecard technology in the Iraqi industrial companies in a way that contributes to giving a clear and comprehensive picture of the sustainable strategic performance of these companies.

Marketing communications are indispensable marketing activities in a world characterized by intense competition, as they play an important role in communication and dialogue with individuals and groups to persuade them to buy the company’s products or benefit from its services. To provide the tourist public with what they need from news and tourist information, as the research started with a main problem: does marketing communications have an impact on the motives for travel? Several sub-questions emerged from the main question, including (Is there a correlation between marketing communications and travel motives?), and the importance lies in the fact that the study is recent and was conducted on a number of tourism companies in Baghdad to increase knowledge and enhance their future capabilities. The goal was to see the nature of the companies’ work and the relationship between the two variables, and then adopting the descriptive inferential approach to analyze the sample answers about the paragraphs of the questionnaire, which included managers and employees of the researched companies. Relativity, correlation coefficient, simple linear regression, Mahalanobis test, multiple linear regression, F test, coefficient of determination, sequential regression) mediated by the statistical program (SPSS V.24), and the statistical program (AMOS V.24), and a set of The most notable of the conclusions was the significant presence of statistical significance for the marketing communications variable in the motives for travel), while the most important recommendations were to emphasize the importance and role of marketing communications for the surveyed companies in promoting its products through holding courses and seeking the assistance of specialists and experts in this field, whether from inside or outside the company, in order to achieve its objectives. Keywords: logical connections, travel motives.

This "study aims to determine the impact of resource planning systems on the enterprise green supply chain management of Jordanian industrial shareholders, while relying on the descriptive analytical method. A questionnaire was prepared and distributed electronically to the sample study, comprising the 241 Directors-General, the two Deputy Director-General, the heads of departments and the internal auditors of Jordan's industrial companies. The study was used for data analysis (statistical description methods, simple, multiple and gradual regression analysis, and pathway analysis to test research hypotheses. The study noted a statistically significant impact of resource planning systems on enterprise green supply chain management. The research recommended motivating Jordanian industrial companies to increase their interest in the practice of enterprise resource planning activities and the application of green supply chain management, and directing people concerned with green supply chain management in Jordanian industrial companies towards adopting a decision support system in improving these processes in relation to the practice of continuous audit activities and processes.

The research aims to apply Resource Consumption Accounting technique in one of the Ur state company Factories', which is the factory of Cables and Electrical Wires, as this technique is among of the most important strategic cost management techniques in the field of cost and management accounting, and applying it would lead to Cost management in terms of achieving the goal of control and efficient exploitation of resources. The researchers used the data of the company which is the research sample through personal interviews with the employees and field visits in order to apply the technique of resource consumption accounting and achieve the goal of research. The Researchers reached a set of conclusions , the most important ones are: The applying of resource consumption accounting contributes to optimizing the use of resources and achieving control over them, and this is can be reflected in reducing costs. In light of these conclusions, there are many recommendations has been proposed, the most important of these recommendations are: Work on Applying the technique of resource consumption accounting in order to rationalize achieve Control and planning for the resources of the research sample in a way that helps in Managing cost.

The Time Driven - Performance Based Costing technique Considered as most important strategic cost management techniques in the modern era, through which economic Entitles can perform their objectives by improving the value of the product, reducing its cost and providing products that meet the requirements and needs of the customer through their performance, low prices and high quality that enjoy out.
Accordingly, the most important objectives of the current research is to study the above technique by applying it in one of the factories of the General Company for Textile and Leather Industries, which is the ready-made clothes factory in Najaf. For the purpose of achieving this goal, the researchers, when applying the time- driven performance-based costing technique, relied on the data obtained in several ways, including field visits, personal interviews with workers and officials in the factory as well as sales agents, as well as data extracted from the accounting and cost records in the factory the research sample.
The researchers reached A set of conclusions, the most important of which is that a factory for ready-made clothes in Najaf, as the research sample, suffers due to the lack of application of the time- driven performance-based costing technique, which can achieve its goals by reducing cost and improving the value of the product, so the most important Issue in this The research of recommendations emphasizes the focus of attention to the application of the above-mentioned technology for its role in achieving this goal.

the knowledge of the impact of exchange rate changes on the financial performance indicators of banks, the most important of which is the liquidity index of a sample of Iraqi commercial banks during the extended period (2011-2020), as the results of the analysis of the composite growth of indicators compared to the growth of exchange rates showed an inverse relationship between exchange rates and a decrease in liquidity for most sample banks. The study is in addition to the decline in the assets of the banks as well as the capital. The results of the financial analysis also showed the nature of the investment activity of the banks, which depends on speculation and quick profit in the stock market, and the lack of interest of the banks in the real productive investment. Also, the results of the standard analysis clarified and confirmed the inverse relationship between changes in the foreign exchange rate and the liquidity index

This research aims to shed light on the relationship of internal determinants and their impact on banking stability through profitability indicators, and internal determinants with their indicators (bank size, capital adequacy, asset quality, asset management, management quality, financial risks) as independent variables in Iraqi banking stability using the indicator ( Z-Score) as a dependent variable, and the intermediary variable relationship mediates profitability with its indicators (the rate of return on deposits, the rate of return on the right of ownership). 2005-2020), and the study relied on panel data analysis according to (Hausman) test, (Eviews V.12), path analysis method (Path Analysis) and (Amos V.24) program, in addition to a set of statistical programs (Excel). And as the research reached a set of conclusions, the most important of which is that the increased interest of Iraqi banks in profitability indicators contributed to the success of banks and the increase in the factors of confidence and reassurance for shareholders and dealers with the banking sector. The recommendations of this research were: The statistical results showed that the surveyed banks should pay attention to the internal determinants because of their clear positive effects on banking stability

This research aims to shed light on profit management, its measurement methods and strategies, and the extent of its intellectual and applied impact on the company’s value in Iraqi banks, and aims to show the foundations of knowledge of the value of companies and ways to measure them by applying to a sample of banks listed in the Iraqi Stock Exchange consisting of eleven banks during The years from 2011-2020, that is, the number of views reached 110.
To achieve the goal of the research, the impact of earnings management on the company's value quantitatively for Ten years of earnings management for the research sample, using the modified Jones voluntary accruals model 1995, and showing its impact on the value of the company using the market value of the company's shares.
The researcher concluded that there is a significant effect of profit management on the market value of shares in the banks in the research sample.
In light of the conclusion reached by the researcher recommends the need for more detailed reporting on the impact of changes in accounting policies and methods, and that the requirements are an appendix to the financial statements to help the user of the financial statements better understand the nature and effects of the structure of liabilities and accrued losses.

The main objective of Basel III decisions is to achieve fundamental reforms that enhance liquidity in order to make the banking sector more resilient. By improving its ability to absorb financial and economic shocks and reduce their transmission from the financial sector to the real economy. Perhaps the impact of the mortgage crisis (2007-2008) on economic indicators, including the Dow Jones index. In 2008, the index lost 32% of its points to settle at 8,840 points, after it was 13,000 points, which was described as worse than the Great Depression of 1929, which made the Basel III Committee make adjustments Therefore, the research dealt with the importance of applying the liquidity coverage ratio that enables the bank to ensure that it has sufficient liquidity to meet its needs within a period of 30 days, and the importance of profitability indicators, return on equity and return on assets, and the relationship between them. The research aims to define the importance of Working with the Basel decisions, which prevent banks from financial shocks, and one of the most important results of the research is that the liquidity coverage ratio is linked to a low positive relationship, that is, it does not constitute a burden on banks, and profits can be made from them by retaining liquid funds allocated to cover liquidity in the form of highly liquid assets such as investing in short securities. term that enhances banking confidence

This research mainly aims to clarify the role and importance of surplus financial reserves in the Iraqi banking sector, as the reserves management in Iraqi commercial banks resort to maintaining reserves in excess of their basic needs in order to face any decrease in the total reserves available to the bank in order to face exposure to sudden deposit withdrawals Or facing any emergency and unexpected circumstance, and although the surplus reserves are assets that do not generate financial returns, they are used to cover the future needs of the bank, The nature of the work of the banking system is usually subject to a state of uncertainty in a very large way, as the study relied on the analytical approach in studying the size of reserves and financial depth, as the research problem lies in studying the effects that surplus reserves can leave in the banking work of the Iraqi banking sector, and the study has reached That there is an effect of excess reserves on banking depth, and as a result, the study recommends the need for the banking system to develop a special strategy to determine the best level for the volume of excess reserves that it uses to grant loans, and thus contribute to raising the banking depth ratio.

Conventional economic theories assume that investors make rational decisions, based on the idea that people act rationally and pay attention to all the information available in the decision-making process. In principle, economic literacy is a tool to achieve these goals, as it facilitates rational decision-making and provides more accurate economic decisions that lead to increased economic efficiency and the well-being of both individuals and society. Accordingly, the study aimed to reveal the existence of a statistically significant relationship between the influencing factors (economic status, economic education, belief in the benefits of the economy, the benefit from the economy) on economic literacy, which could lead to an increase in economic efficiency. To reach this goal, a questionnaire was conducted on 87 people in Karbala governorate. And by using the experimental approach and with the help of many financial and statistical methods and through the use of the SPSS18.00 program, the study reached several conclusions and recommendations, the most important of which are:
The absence of a positive statistically significant relationship between the factors affecting economic literacy and the level of economic literacy, and the study recommends the need to raise awareness about basic and advanced economic concepts among respondents in our dear country, Iraq in general, and Karbala governorate in particular, and the need to make them aware of the necessity of being familiar with those concepts that leave positive effects on their overall economic activity.

This study came to shed light on the use of the input-output method as one of the methods for calculating the multipliers at the level of each sector of the national economy in the Iraqi economy during the year 2020. The matrix of technical transactions issued by the Ministry of Planning for the year 2010 was relied on to obtain the matrix of 2020, as After applying the input-output model in its mathematical form to the matrix to solve it, obtaining the sectoral outputs of the economic sectors and the final demand as well as the added value, and also observing the sectoral interconnections and their relationship with the economic sectors in a positive or negative way during the year 2020.

The economic entity faced many pressures because of the fast changes in the modern business environment than requires these entity the evaluation of its performance is amore comprehensive view where should cover Social Performance And Environmental Performance rather than limiting it to economic Performance despite its importance it is limited to traditional standards and it is not enough to faced changes in the modern business environment , now focus started on entity that importance Social Performance And Environmental Performance economic entity are facing great difficulties related to the limited and measurement of environmental and social costs previously there was not enough interest from economic entity in environmental and social costs as well as the increased interest of investors in obtaining information that covers environmental and social aspects because it affects their future decisions the social and environmental performance has appositive impact on achieving sustainable development especially after sustainable development occupied a large space at the global level the beginning of this century witnessed a significant increase in sustainable projects in third world countries as well as the rest of the world we find that sustainable is a goal that all countries and societies have sought to achieve sustainable where some countries began to reshape their economic system to achieve positive result in terms of sustainable development this is because development is changing the prevailing conditions for the better and sustainable development is the result of continuous improvement Through this paper we will try to shed light on Evaluating The Social And Environmental Performance Of Economic Entity under The Requirements Of Sustainable Development

Abstract: One of the problems facing the data analyst is to find the appropriate statistical model that describes the studied phenomenon, because there are many estimation methods used in finding the estimates of the survival function, which represents the probability of the organism surviving after the passage of time t. By Standard Informative Bayesian Estimator and Expected Bayesian Estimator with symmetric squared error loss function and asymmetric General Entropy Loss function, and by Monte Carlo simulation, it was obtained Estimated survival function values for Consul kumaraswamy distribution (CKSD) for a sample size of (50) individuals, which represents the number of patients with ischemic heart disease.

One of the common and well-known models for generating new distributions is the process of synthesis of distributions, namely complex distributions. In this paper, a methodology was used to build a new proposed model for the inverted-Topp-leone distribution and the exponential distribution, which is the singular generalized exponential family ((single generalized exponential family) and symbolized by (OGE) to be a complex called (InvertedTopp_leone_odd generalized exponential distribution) with two parameters, parameter Measurement Ѳ and shape parameter λ, And estimating its parameters using weighted least squares estimation methods and Kramer von using simulation on it, Based on the simulation results, it was found that the weighted least squares method is more efficient for estimating parameters.