Warith Scientific Journal

The research aims to measure and determine the relationship of influence between the administrative capacity of the research sample banks and the diversification of credit through the determinants of size and growth. (2006-2020). In order to reach a solution to the research problem generated by the research sample’s lack of full levels of administrative capacity, which may be the first reason for the research sample banks’ orientation towards focusing creditors on specific economic sectors within the influence of a number of special determinants between banks such as size and growth. The research variables were measured and analyzed using a number of ratios and financial methods such as (Data Envelope Analysis (DEA), Herfndahl-Hirschman, natural logarithm of total assets, asset growth). The hypotheses of the study were also tested using the statistical program (SmartPLS.v.3. The research reached a set of results, the most important of which is (there is a significant effect relationship to the administrative ability of the research sample banks in diversifying credit through the determinants of size and growth), and this research concluded with a number of recommendations The most important of them (the necessity of the interest of the research sample banks in raising the levels of administrative capacity to reach the full levels because of their positive impact on credit diversification through the determinants of size and growth).

The study aims to know the impact of electronic payment systems with their three components (the instant aggregate settlement system, the electronic clearing system, the central depository system) on the bank credit risks.
The problem of the study was embodied in the weak application of electronic payment systems in a group of banks and the lack of focus of these banks on the impact of electronic payment systems in reducing bank credit risks. Because it deals with different groups of society, and members of the sample, which amounted to (80), employees of the Payments and Risk Management Department were surveyed.
The study also relied on the exploratory study approach and the analytical and descriptive approach by adopting a questionnaire to explore the opinions of the study sample, which included electronic payment systems with its three main dimensions (the instant total settlement system, the electronic clearing system, the central depository system), as independent variables, and banking credit risks, as a follow-up variable as well as a procedure Interviews with a sample of the study sample, and the data were analyzed using the statistical program (SPSSv.24), to analyze the results and using a number of statistical methods, including (arithmetic mean, standard deviation, coefficient of variation, Spearman correlation coefficient, and simple linear regression analysis), and confirmed the results of The study indicated that the payments system, when applied, contributes to mitigating or reducing the bank credit risks represented in the bank. The study recommended considering the great risks that banks are exposed to in light of electronic payment systems. It is necessary to find ways to reduce the risks resulting from electronic banking and to address the challenges it faces by reducing risks. related to system operation and enhance system efficiency, security, reliability and safety Splendor in its performance and development of its infrastructure

Study aimed to analyse banking investments such as loans and investment in financial instruments to determine the extent to which investment management contributes to financial safety to enhance market value of the bank. Financial statements of Securities Commission for seven banks on the stock exchange (the Commercial Bank of Iraq, the Investment Bank, the Credit Bank, the Gulf Bank, the National Bank, Middle East Bank, the North Bank) included (2004–2020), were used to test multiple direct impact relationships between the variable independent (investment banking) and dependent variable (market value). Testing the multiple direct impact relationships between the independent variable and safety indicators (capital adequacy, liquidity, asset quality, profitability), using (SPSSV23, Excel). Reached conclusions and showed the investments directly affect financial safety and market value banks.

The research aims in general to show the extent to which Iraqi commercial banks need cash to continue their banking and financial activities and to cover their obligations towards others.
For the purpose of studying financial investments and their relationship to cash liquidity, the research problem crystallized in the following question: Is there an effect between the financial investments variable and the bank’s cash flow variable in the research sample?
Therefore, the research sample was one of the Iraqi commercial banks listed in the stock market (the Iraqi Investment Bank) and the annual financial statements of the research sample bank were analyzed, this sample consists of (1) bank (the Iraqi Investment Bank) and the study period was (7) years from (2015 - 2021), in addition to that and for the purpose of proving the research hypotheses, the analytical and statistical method was used for the research variables.
The research reached the most important results, which is the presence of a positive and moral effect of statistical significance for the variable of financial investments on the variable of investment income for the research sample bank, as well as the researcher concluded that there is a significant and positive impact of statistical significance for the variable of financial investments with the presence of the brokerage variable (investment income) on the variable of cash Liquidity For the research sample bank. As for the most important recommendations, the researcher recommends commercial banks in general and the Investment Bank of Iraq (the research sample) the necessity of optimizing the use of the bank’s surplus cash in new investment activities to achieve the desired goals for which the investments of the Iraqi Investment Bank were set.
As for the most important recommendations, the researcher recommends commercial banks in general and the Investment Bank of Iraq (the research sample) the necessity of optimizing the use of the bank’s surplus cash in new investment activities to achieve the desired goals for which the investments of the Investment Bank of Iraq were set.

The research aims to analyse the contribution of shadow banking represented by (the Iraqi Housing Fund loans) to increasing the volume of electronic payment cards, as the growth rates of loans granted to all branches were analysed as well as the growth rates of the volume of electronic payment cards in Iraq for the period from 2017-2021 according to what is From data, many financial and statistical methods were used, and Iraq was chosen as a country for research, because shadow banking has contributed to the development of the financial and economic aspect significantly. The research made a number of recommendations, the most important of which is the need to increase people’s awareness of the importance of using electronic payment methods through banks establishing awareness sections within their branches because of their great impact in motivating customers to use modern means of payment.

The research dealt with the evaluation of banking performance using trend analysis of the profitability ratios of Iraqi commercial banks, as the financial analysis is based on the study of the financial statements, and therefore the results of the financial analysis are subject to what is included in the lists. The analysis was conducted for a sample of (10) commercial banks listed on the Iraqi Stock Exchange, for the period (2011-2020), and the research relied on the annual data published in the financial statements, and the research reached a set of conclusions, the most important of which is that the trend analysis of profitability ratios gives a value It is clear to the extent of the change in the ratio from what it was in the base year, and this shows whether the bank’s performance is in the best direction or not, and that the banks that achieved positive ratios are characterized by strong performance. As for the banks that achieved negative ratios, their performance is weak compared to the base year, which is the year 2011. One of the most important recommendations reached by the research is that commercial banks should pay attention to using trend analysis for profitability ratios and prepare a detailed database on the indicators that make up them, as through them it is possible to know The financial position of the banks for the purpose of performance evaluation

The study aimed to know the effect of solvency and its indicators on the financing structure of a sample of the keys for the study. The problem of the study started from the main question: Does solvency have an impact on financing the financing of the study under study? . The study population was represented by banks operating in Iraq, as 12 banks were selected from those tables. The hypotheses were chosen through the use of the descriptive analytical method, as the data of the study sample banks were collected from the financial statements and annual reports published in the Iraq Stock Exchange. In the study, financial analysis and statistical analysis were used to find out the impact of solvency on the financing structure of the study sample banks. The study reached several conclusions, the most important of which was the existence of a correlation between solvency and financing structure at the macro level and at the level of indicators. The study also showed an effect between solvency and financing structure at the macro level and between their indicators. As for the recommendations, the most prominent of which was the need to rely on owned sources in the mix of banks' financing structure, which makes the bank more stable if compared to banks that rely mainly on sources of indebtedness to avoid the risks of financial deficit.

The research dealt with the impact of fluctuations in the exchange rates of the Iraqi dinar on the financial market in Iraq represented by the performance of the Iraqi Stock Exchange. The problem of exchange rate instability leads to fluctuations in the performance of stocks in the Iraq Stock Exchange, so it is necessary to study and analyze the relationship between fluctuations in exchange rates and the extent to which these fluctuations affect the Iraq Securities Market. The importance of the research was based on finding the relationship between the volatility of exchange rates and the market of banknotes and financial in Iraq and shows the fact if stability in the exchange rate leads to increased confidence and dealing in securities. This is with the aim of researching and analyzing the impact of exchange rate fluctuations on the indicators of the Iraqi Stock Exchange. Standard tests related to structural refractions were used, and one of the most important results of the research is that the results of the Markov series test at the first system (Regime 1) indicate that the exchange rate variable (X) is associated with an inverse and moral relationship with the general index of the stock market (Y).

The research aims to introduce the contracting triangle wave which is one of the Elliott waves, as well as the definition of the US dollar index in the forex market, and how to use this wave as a method of wave trading and to highlight some of the methods used. By traders to predict the direction of foreign exchange rates. The research problem was embodied in the dialectical statement of the relationship between the right triangle wave and its ability to predict the direction of exchange rates (USD / ERU) based on the analysis of the dollar index through a set of questions, the most prominent of which is knowledge. The extent of the impact of the deflationary triangle wave in predicting the movement of the dollar index in particular and the effect of those waves on the movement of currency prices in the forex market in general.
The research reached a set of conclusions, the most important of which is that Elliott waves, the deflationary triangle wave, can predict foreign exchange rates by analyzing the dollar index of the major currency pair chosen for the research sample (ERU / USD). The period 2010-2021, and the research concluded with a set of recommendations, most notably the necessity of educating traders in the foreign exchange market, knowing all market rules, and knowing the factors affecting the foreign exchange market to avoid and achieve risks. As well as increasing interest in technical analysts in the Iraqi market and working to develop their capabilities and skills in trading in the forex market.

The banking system is considered one of the important links in supporting the various activities that contribute to the completion of the development stages. The best ways and means for the success of the work of this system come through adopting the principles and standards of governance to achieve the best practices for financial and commercial activities within the framework of transparency and integrity, which leads to improving the performance of the banking work. for many private banks in the province of Basra and to achieve the goals of all parties, whether owners, shareholders, boards of directors, managers, or stakeholders. The necessary steps to overcome them so that these banks can develop and improve their work and place it within the framework of the principles and standards of governance .

The study aims to estimate the determinants of financial investment in the market value of the Iraqi stock market for the period (2004-2021), and the study hypothesis was based on the fact that there are many determinants of investment that affect the activity of the financial market, and among these factors (gross domestic product and money supply in the narrow sense M1 And public spending and interest rates on deposits and loans as well as the index of consumer prices) as explanatory variables, while the dependent variable was only expressed as (market value) of the Iraqi market for securities, and the autoregressive methodology was used for distributed delay periods (ARDL) and for quarterly data, and the study concluded that Some variables are stable on the level, while others are stable when taking the first difference, and that there is a long-term equilibrium relationship between the explanatory variables and the dependent variable, and the model is free from the problem of instability of variance homogeneity, and that there is a positive relationship between the variables (public expenditures, interest rates on deposits, and the index prices) and the market value, while there is an inverse relationship between the variables (domestic product and money supply M1), and the price variable was excluded The interest on loans is not significant, and the study recommended the necessity of spreading awareness among the public to invest in companies and institutions listed in the Iraq Stock Exchange, as well as directing their savings towards saving, investing and reducing consumption, and the need for the monetary authorities of commercial banks to direct loans towards investment projects.

The research aims to test the contribution of the quality of loans and its impact on the added market value through financial indicators (the ratio of the loan losses allowance to the total loans, the ratio of bank liquidity, bank capital and reserves to the total assets), while the added market value was measured by the equation (total market value For the bank - invested capital), the research sample consisted of ten commercial banks listed in the Iraq Stock Exchange through their annual reports published in the Iraq Stock Exchange, and these banks are (Baghdad, Iraqi Commercial, Investment, Sumer, Middle East, United, Iraqi National , Credit, Business Bay, Mosul for Development and Investment) for the time period 2005-2020, and using the statistical program Smart PLS, and the research reached a set of conclusions, including the presence of a significant effect of the quality of loans in the added market value of the bank.

The interest in the concept of ethical leadership has increased as one of the important organizational variables affecting the performance of employees on the one side and the performance of the organization as a whole on the other side. Therefore, this research aims to test the level of ethical leadership and its dimensions represented by (fairness , Power sharing, Role clarification, People Orientation, Integrity, Ethical guidance). To achieve the objectives of the research, a questionnaire was developed and distributed to a random sample of workers at different administrative levels in the Iraqi Ministry of Construction, Housing, Municipalities and Public Works, which included (middle and lower administrations). The number of valid questionnaires for statistical analysis is (194), meaning that valid questionnaires constitute a percentage (80.8%) of the original population of (1072), and for the purpose of data processing, statistical methods were used, most notably (arithmetic mean, standard deviation, correlation coefficient, regression coefficient). Using the statistical program (.25 spss) and (Amos.25), and the most prominent results that emerged from the research, the results showed that the level of interest in ethical leadership came at a Average level, and that the highest level of interest in the dimensions of ethical leadership was at the dimension(Role clarification) and came At the (second) level in terms of relative importance, while the lowest level of interest was for the dimension (fairness) and came to the (first) level in terms of relative importance.

The current research aims to demonstrate the impact of strategic intelligence in its dimensions (forecasting, future vision, systems thinking, motivation, partnership) in reducing organizational collapse in its dimensions (internal elements, external elements, elements Human, structural elements, financial elements), and the study problem was represented by a main question that states (to what extent does strategic intelligence contribute to limiting organizational collapse?). The descriptive analytical approach was adopted mainly in presenting the study information, analyzing and interpreting it, and the study information was collected through a questionnaire that consisted of (45) paragraphs, which included the scientific and administrative leaders in all private universities and colleges in the Holy Karbala Governorate, who numbered (92) teachers, as well as On some personal interviews with the study sample members. A number of statistical methods were used, including tests of validity and reliability; standard weighted mean; standard deviation; coefficient of relative variance; relative importance; pearson correlation coefficient; and structural equation modeling. Some ready-made programs have been used, namely (Microsoft Excel, 2010 Spss, v.23; Amos; v.23). The study concluded that there is a significant inverse effect of the strategic intelligence variable in the organizational collapse at the level of universities and private colleges, the sample of the study, and this indicates that the interest of the administrations of these colleges and universities in improving the level of strategic intelligence among leaders and enhancing their thinking and future visions of the environmental conditions and raising their motivation towards work And belonging to the job they practice prevents it from reaching organizational collapse. As well as focusing on developing the foundations of strategic intelligence, the competencies of leaders and training them to improve the level of their thinking, visions and mental abilities, and following up on environmental changes and developments in the academic field in order to ensure continuity in the education sector and to move away from the stage of collapse.

The research aims to determine the role of positioning strategies as an independent variable with its dimensions (design strategy, quality strategy, brand strategy, pricing strategy and non-differentiation strategy) in building the mental stature as a dependent variable with its dimensions (the cognitive dimension, the emotional dimension, the behavioral dimension), and the importance of the research lies through addressing it. A set of strategies that help the field in question from the appropriate positioning in the market on the one hand and in the minds of customers on the other hand and building a sustainable mental position, and the research problem emerged around the main question: What are the most important positioning strategies influencing the building of mental position? To answer this question, a hypothetical scheme for research was designed, which reflects the correlation and impact relationships between the two variables, by formulating a set of hypotheses. (474) customers of these stores, and the data was statistically processed using the statistical program (SPSS.25) and the adoption of the descriptive analytical approach, and the researcher verified the stability of the questionnaire using the (Cronbach Alpha) coefficient, and the most important conclusions were reached, which is that the brand strategy is more influential in building The mental position of the customers of the surveyed field, and we conclude from this that the customers care about the store’s brand and build the mental position accordingly, and then came the pricing strategy, then the quality strategy, and finally came the brand strategy, as well as the existence of a correlation and impact relationship between the two variables, which indicates the active and direct role of most positioning strategies In building a sustainable mental position, a set of proposals were presented that the researcher believes can serve the researched field The most important of which is the need for more attention to positioning strategies to reach the minds of customers by influencing their thoughts and feelings and motivating their behavior in a positive way to deal with those stores.

The aim of the present study was to investigate the role played by pioneering in its dimensions (elicitation and research, linking and communication, evaluation and assessment) in proactive behavior in its dimensions (speaking behavior, individual innovation, avoiding problems, taking responsibility). through the mediator accepting technology in its dimensions (Perceived ease of use, orientation to use, perceived usefulness, and behavioral intention) in the organizations studied (public sector banks in South and Central Uphrates Governorates), which included Rafidain Bank in all its branches and Rashid Bank in all its branches, finally the dem Agricultural Bank affiliated with the Treasury and the research sample was intentionally included. A member of the board of directors (managing director, deputy managing director, department head). The current study used the questionnaire as the main tool for data collection, using a range of statistical analyzes represented by confirmatory factor analysis and structural model equations using path analysis and statistical programs The main study hypotheses were tested. The study presented a set of conclusions and recommendations aimed at ensuring that the managers of the banks surveyed resort to achieving technological acceptance by strengthening entrepreneurial readiness and that there is a clear understanding of the management of banks in the dimensions of the Entrepreneurial readiness and the dimensions of technology acceptance, and this is an indication of the bank leadership's awareness of embracing the pioneering spirit and acceptance of technology.

The research aims to study the cleaner production that contributes to the optimal use of materials and energy and the reduction of waste and emissions harmful to the environment to preserve the environment from pollutants through controlling environmental costs. In order to achieve this goal, the Kufa / Najaf Ashraf factory was selected as a sample for the research. The most important conclusions are that the application of cleaner production leads to a reduction in environmental waste and gaseous emissions resulting from the production process by replacing the raw materials that cause environmental pollution with other environmentally friendly materials and rationalization in energy consumption leads to a reduction in environmental costs

The practice of lean knowledge management is a complex process of knowledge transfer, which has not been investigated much by organization management and organizational design research, and by applying concepts derived from theoretical methods in managing, transferring and disseminating knowledge, lean knowledge management processes in organizations can be clarified and framed, according to knowledge repetition and application Cognitive decentralization and organizational ingenuity in an attempt to enhance the dynamic cognitive capabilities of the organization, so the main objective is to test the ability of lean knowledge management in the lean of knowledge in both its implicit and explicit aspects to activate dynamic knowledge within the organization, where the research assumed that lean knowledge management affects the enhancement of dynamic cognitive capabilities, as it was assumed The research that the dimensions of lean knowledge management (repetition of knowledge, decentralization, organizational prowess) have a significant effect on the dynamic cognitive abilities, as these hypotheses were tested using the multiple regression coefficient. Its managers and employees, and it was found that lean knowledge management has a significant impact on dynamic capabilities knowledge and its dimensions vary in the extent of its impact.

The Research Aims To Identify The Impact Of Spiritual Leadership In Its Dimensions (Vision, Hope / Faith, Love Of Altruism, Meaning, Membership / Affiliation) In Job Immersion In Its Dimensions (Work Habits, Work Skills, Social Skills). The Exploratory And Analytical Approach Was Completed, And The “Popular Mobilization Authority” Was Chosen As An Applied Field For The Current Research, According To A Sample Of (43) Respondents From The Senior Leadership Of The Authority, And Using A (Questionnaire) That Was Designed And Prepared According To Foreign Standards Ready For This Purpose, And The Data Obtained Was Analyzed And Treated Them Statistically, And The Research Relied On The Use Of A Number Of Statistical Methods Available In Statistical Programs (Spss, V.23; Microsoft Excel, 2010; Amos; V.23). ), And The Research Reached A Set Of Recommendations, The Most Prominent Of Which Are; The Organization, The Research Community, Should Increase Its Awareness Of The Role And Importance Of Spiritual Leadership In Drawing And Defining Its Directions In The Context Of Reaching Its Goals Of Survival And Growth And Facing Long-Term Challenges By Promoting Functional Involvement At The Level Of The Organization As A Whole.

The current research aims to identify the role of collective work teams in achieving strategic excellence in the General Directorate of Education in Salah al-Din Governorate, which is one of the general directorates of the Iraqi Ministry of Education, which provides various educational and administrative services for a wide range of society, as it included the main research problem (the extent of the influence of the team Collective work to achieve strategic distinction for the General Directorate of Education), in addition to that, the independent research variable included a number of basic dimensions that were chosen according to previous studies and in a manner consistent with the nature of the research and the researched community, which are (communication, cohesion, participation, cooperation) and strategic excellence as a generally approved variable For the purpose of identifying the nature of the correlation and influence relationships between the collective work teams with its dimension and strategic distinction in general, a sample of (280) employees working in the said community was selected for the purpose of completing the research requirements, and the questionnaire was used as a basic tool for collecting data from the members of the research sample and by distributing the questionnaire to them (275) of them were retrieved, which were used for the purpose of statistical analysis according to the Statistical Packages for Social Sciences program (spssv26), and the research relied on the descriptive analytical approach as its main method. And he reached a number of recommendations, the most important of which is that the researched directorate should strengthen its collective work teams for the purpose of achieving strategic excellence.

Monetary policy variables are among the variables that have a clear impact on the movement of economic activity, and achieving balance in the trade balance, which is a tool for linking the country’s economy with the outside world, and therefore it is the mirror that reflects the state’s position and an important indicator to know its competitiveness
The research aims to analyze the impact of some monetary variables on the Iraqi trade balance, the monetary variables represented by (money supply, inflation, interest rate), through a quantitative and analytical reading of each variable and determining the type and extent of the relationship using modern standard analysis methods to study the relationship and effects between the variables under study. And for the period from (2004-2020) according to semi-annual data, through the use of the statistical program (Eviews9), where the static tests for the variables were tested, and the relationship was measured using the least squares (LS) model. To a clear understanding of the impact of some monetary variables on the trade balance..

The research aims to analyze the role of fiscal policy in enhancing international economic competitiveness in China, as the issue of competitiveness has become one of the important topics in light of the current developments and challenges the world is witnessing, such as the liberalization of global trade restrictions and openness. Globalization included all countries in a way that led to global competition being the driving force that governs the movement of economic variables. The information revolution and scientific development helped in that. In the global economy, among these policies (fiscal policy), so the research aims to identify the role of fiscal policy in enhancing international competitiveness, with a focus on analyzing the role of fiscal policy variables (public spending, taxes), and the research uses competitiveness indicators such as (Global competitiveness index) to express the competitiveness of China, and the research concluded that the Chinese fiscal policy has an active role in Enhancing international economic competitiveness in China, based on total spending and tax and the global competitiveness index issued by the World Economic Forum.

The financial markets in the contemporary economy are an urgent necessity to mobilize savings and enable investors to obtain the necessary financing to develop their productive projects. Finance has many legal restrictions such as: avoiding usury, deception, and gambling, in addition to its harm that trading in the Islamic stock market results in real benefit, leading to achieving strict discipline in the financial system, and the researcher used the analysis of data from the archives (economic indicators) for the Practical, and the researcher reached several conclusions, the most important of which was that the volume of investments towards progress in Iraq was in 2004 (694,632) for transport and communications, with an implementation rate of 61%, while in 2013 a continuous and gradual increase in the proportion of investments has reached investment in the field of transport and communications 442,348,616, with an implementation rate of 69%, and in light of the conclusions, a number of recommendations were reached, most notably working to include more companies in the banking sector in the Iraq Stock Exchange. This has the effect of increasing the depth and breadth of the market, providing the advantage of investment diversification and attracting new investors.
Keywords: securities, foreign investment, economic development, national economy, Islamic financial market, infrastructure..

The Algerian economy has suffered from multiple difficulties and crises due to its dependence on the product of one sector, which is the oil sector, as any decline in the oil sector is reflected in a negative shock in the financial stability index through the macroeconomic index of a country. Especially that monetary shocks cause a change in the means of payment in the economy, and financial stability expresses the ability of the financial system to perform its basic functions. This research aims to know monetary shocks and what they cause in financial stability. Where the research concluded that the monetary shocks suffered by the Algerian economy are credit shocks as a result of the stability of interest rates as well as the shock of inflation (ie the high level of prices). To use the latest methods and studies to deal with monetary shocks and deal with them.

The research aims to analyze the reality of tax revenues in Iraq and the extent of their capabilities and contribution to achieving economic growth rates. The tax revenue has been highlighted as one of the important topics and one of the modern approaches sought by many developed countries in order to diversify non-oil public revenue sources and supplement Their budgets and the disposal of oil rentiers, and the research concluded that the reliance of public revenue financing on the oil sector as a semi-sole source led to the fluctuation of economic development policies that are closely related to economic growth, and this negatively affects economic and governmental growth and weakens the role of financial policy in supporting activities The research also recommends working to diversify other non-oil public revenue sources and increase the country's sovereign resources by taking serious measures that take upon themselves to work on improving the effectiveness of tax systems and the scope of the tax according to advanced and modern approaches. Taking into account the principle of (social justice). When imposing a tax, this is achieved by subjecting high-income earners to exceptional taxation, raising taxes and customs duties on various types of luxury consumption and entertainment, and enacting measures to address tax evasion and informal economic activities without undermining the goals of economic growth.

This research aims to use the half-normal distribution as a model for failure to estimate the distribution parameter, the reliability function of this distribution, in two ways, namely (the method of greatest possibility, the method of determination). A comparison was made between the estimators of these two methods by employing the simulation method (Monte Carlo) for the purpose of comparison between these two methods by using the statistical measure of mean square error (Mean Square Error). The other, tests of good conformity to the data that represent the failure times of some machines in the General Company for Electrical Industries were carried out using the program (Mathematica 12.2). The reliability function of the machines under study.

Comparison of the two general distance estimator (GS) and one-step least Hellinger distance estimator (OHD) methods, to estimate the parameters of the transformed inverse semicircular gamma distribution (HCTIG). The comments for (α, β) are

The Frecht distribution is one of the important distributions that are used in (continuous) life time models, and it has many uses in the analysis of accidents and natural disasters, as well as in biological studies and others, where a new study of the distribution was applied through the use of a new transformation formula known as the transformed survival function formula By adding a new parameter, it becomes a three-parameter distribution (β, α.⋋) and the transformation formula depends on the survival function of the fret distribution to produce a new distribution known as the fret-freigt-transformed distribution (TSF), where this distribution is characterized by its flexibility and ease of application to real data compared to the distribution before conversion. . Distribution characteristics were extracted and distribution parameters were estimated by two methods (Ordinary Least Squares (OLS) method and Quantitative Linear Moments (LQ-Moment) method).
The new model was applied to real data represented by kidney failure disease with a sample size of 91 people, which is the patient’s survival times until death. The Kolmogorov-Smirnov test was used to determine the suitability of the data to the distribution of the proposal and to prove that the distribution has more data coverage than the distribution before transfer. As well as estimating the survival function for real data.

The research aims to apply modern techniques in cost and administrative accounting represented by the target cost technology in the heaters factory of the General Company for Electrical and Electronic Industries. In order to achieve a competitive advantage. In order to achieve the goal of the research، when applying the above technique، the researcher relied on the data she obtained and studying the accounting records and statements used in the different departments and divisions of the factory. As well as the field coexistence and personal interviews of the researcher with the officials in the factory. The research reached a set of conclusions، perhaps the most prominent of which is that the research sample factory needs to apply modern techniques in the field of cost and administrative accounting، such as the target cost technique، which can achieve the competitive advantage of the research sample factory in terms of reducing the cost of its products، raising the level of its quality، reducing response time، and achieving optimum use of resources compared to what is produced by competitors، Also، the application of the target cost technique by relying on one of its various tools such as reverse engineering would enhance the capacity of the economic units in general and the factory of the research sample in particular by conducting improvement and development during the planning، design and production processes in order to maintain the position of the product in the market for the longest period possible، which is reflected in the possibility of achieving competitive advantage. Therefore، the most important suggestions and recommendations that came in this research emphasize the interest in the application of the aforementioned technology، because of its role in achieving the desired goals of the research sample factory.

The two new standards recently issued by the International Sustainability Standards Board in June 2023 are an important milestone in the pursuit of global coherence by disclosing sustainability. S1 standard
General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosure ) Respectively as they reflect A long-awaited response to asking companies and investors for a common language to disclose climate and sustainability strategies The risks associated with this and its reflection on the future of companies .The research aims to analyze the adaptation in accounting thought of the requirements and variables of the environment by responding to them professionally and international compliance with the requirements of the two standards as well as testing the level of disclosure of the requirements of the two standards IFRS S1 and S2
In the sectors operating in the Iraq Stock Exchange and according to the sectors chosen Selecting sectors that may contribute more to global warming, which is ( Communications, Industry, Hotels, Tourism and Agriculture ), and by 15 of them, and through a method Content analysis, which is one of the methods of scientific research within the descriptive inductive approach, as it aims to objectively, systematically and quantitatively describe the content and converts narrative disclosures into measurable numerical data. The researchers aim from this to measure a level Disclosure of financial information related to sustainability according to the main requirements of the first criterion and climate-related information according to the second criterion for company’s sample research, as an imaginary variable will be adopted that takes the value of 1 for companies that disclose and which do not Expose 0 Accordingly, the results showed twice the level of disclosure of requirements according to the two criteria. The research recommended the importance of updating the disclosure instructions organized for the work of the companies listed in the Iraq Stock Exchange in a manner consistent with the variables of the business environment.