Warith Scientific Journal

This research mainly aims to identify the effect of lean maintenance in terms of product quality in pharmaceutical companies in the cities of Baghdad and Samarra, and for the purpose of achieving this, the descriptive analytical approach was used, and a questionnaire was prepared to collect the necessary data, which is a measure of the research, and the questionnaire was distributed to a sample that was taken Randomly from the research community consisting of a number of technicians and administrators in the pharmaceutical companies in Baghdad, where the sample size was (302), and to test the research hypotheses, a set of statistical methods were adopted and reliance on the statistical program (SPSS.V.25) and the program (, AOMS , V.25)., This research reached a number of conclusions, the most important of which are: that the lean maintenance variable, with its dimensions, has an effective and essential effect on product quality in the pharmaceutical companies, the research sample.

The research aims to test the impact of ethical leadership in its dimensions (fairness , Power sharing, Role clarification, People Orientation, Integrity, Ethical guidance) in Links to employees. To achieve the objectives of the research, The questionnaire was used as a main tool for data collection distributed to a random sample of workers at its different administrative in the Ministry of Construction, Housing, Municipalities and Public Works. The researcher distributed (240) questionnaires in the Ministry to the researched sample, and (194) valid questionnaires were returned for statistical analysis, and in order to process the data, statistical methods were used, most notably (arithmetic mean, standard deviation, correlation coefficient and regression coefficient) using The statistical program (25.spss) and (25.Amos), and the most prominent results of the research, Ethical leadership and its dimensions, with a moral significance,affect promoting Links to employees. There were a set of recommendations, the most important of which was the necessity of paying attention to ethical practices in all its dimensions, encouraging employees to practice ethical behaviors, and working on developing a procedural guide that explains ethical leadership practices to spread its culture among higher departments and to be a guide for managers at various administrative levels in the ministry.

This study aims to demonstrate the impact of intellectual abilities and their reflection on creative performance, represented in its dimensions (fluency, adaptation, originality, creativity) of a sample of medical and nursing staff (private hospitals in the holy province of Karbala), as the sample size surveyed reached (278) observations and the total community. The research reached (985), and the researcher sought to achieve a set of goals, including the definition of intellectual capabilities and creative performance as important and effective variables in strategic work, and building a framework of knowledge related to these variables and linking them in the field within the framework of descriptive and analytical research, and then enhancing the future vision of the study variables. And directing it in a way that supports the mission of the organization in question, and the questionnaire was the main tool for data collection, and a number of statistical methods were used, such as confirmatory structural validity analysis and the correlation coefficient (Pearson) to measure the type and degree of relationship between research variables and structural stability analysis of measurement performance (Cronbach'sAlpha). ) and the simple and multiple effect test (structural equation modeling, SEM), to determine the differences in the sample answers about the study variables. A set of results, the most important of which is the existence of a direct correlation relationship and a positive impact of intellectual abilities on creative performance, and also the research came out with some recommendations that the researcher deems appropriate, such as, directing medical and nursing staff to the importance of intellectual abilities and linking them to innovation-based performance by the senior management of hospitals because it is one of the important topics in hospitals It has to be concerned with improving the intellectual level owned by the medical and nursing staff, and this is achieved by paying attention to the level of expertise and training, developing and developing self-capabilities, and evaluating their skills by encouraging and urging them to share information because they are part of the health institution.

The research aims to measure and analyze the gap between the actual reality of the planning and support items according to the standard (IATF16949:2016) in the battery factory, one of the factories of the General Company for the Automotive Industry and Equipment, as well as identifying the strengths and weaknesses of the planning and support items according to the standard in question. The research stems from the need of the General Company for the Automotive Industry and Equipment to follow international standards in the automotive industry and related products, as the car batteries factory in Baghdad Al-Waziriyah, one of the factories of the researched company, was chosen as a sample for the research, and due to the large number of requirements of the researched specification, the planning and support items were taken into the management system Its quality, as the checklist was used, which included eight axes (procedures to address risks, quality objectives and planning to achieve them, change planning, resources, efficiency, awareness, communication, and documented information), which fall under the requirements of the planning and support items according to the researched specification. A set of statistical methods were adopted, including (the weighted arithmetic mean, percentage measurement, and gap size measurement). The research found that there is a gap between the actual reality of the researched factory and the planning and support items according to the standard IATF16949:2016), as the total gap reached (74%) for the planning item, and (55%) for the support item, and this gap is due to many reasons, which have been diagnosed In weaknesses, the percentage of implementation and documentation was (26%) for the planning item, and (45%) for the support item, and that percentage is due to the strengths that were diagnosed for each of the planning and support items. Checklists according to the requirements of the planning and support items in order to stand on the actual reality in the researched factory, to enhance its positive aspects that have achieved the highest rates of application and documentation, and to seek to remove the negative aspects that have achieved the lowest rate of application and documentation.

This study aims to understand and explain the behavior of decision-makers who participate in the investment decision-making process. In this study, we try to find out whether individual investors are susceptible to some cognitive biases associated with prompts, such as overconfidence, representation, self-attribution, mental accounting biases, and emotional biases. Associated with probability theory, such as loss avoidance, self-control, and the status quo, how these biases affect the decisions of individual investors. The problem of the study is framed in the main question, which is: Is there a relationship between each of the behavioral biases in their dimensions and the investment decision? The data was collected through a questionnaire consisting of (35) questions that were asked to (35) investors in the Iraq Stock Exchange, depending on the descriptive and deductive approach of the sample and the hypotheses of the study using two statistical tools represented in the correlation matrix (Pearson correlation coefficients) to verify the strength of correlations . between the dimensions of the study variables and a simple regression analysis to test the effect relationships between the dimensions of the main study variables. One of the most important conclusions is that there is an effect and correlation of the independent variable on the dependent variable. One of the most important recommendations is that individual investors, when they make investment decisions, must adopt or develop a strategy in advance, and the aim of this strategy is to avoid making decisions under the influence of feelings and tendencies or any other psychological biases, as well as for individuals to compare the decisions they make with the extractive measures that have been developed previously

In this research, we discuss the strategic analysis and highlight the strengths in the internal environment of the institution, which invests to achieve the objectives of the institution and to know the appropriate opportunities in the external environment of the institution to invest in its favor, As these opportunities are a medium through which the strengths of the organization are enhanced to face competitors and achieve sustainable competition, and by using data for a sample of commercial banks in the Middle Euphrates region, and knowing the availability of appropriate opportunities in banking institutions and the strengths in which they are available to achieve a sustainable competitive advantage appropriate to its capabilities and potentials, which enables the institution to excel in its field of specialization by constantly presenting the different and unique to its customers and the best of its competitors .
The research reached a set of conclusions, the most important of which are: Banking institutions are affected by internal factors represented by strengths and external factors of opportunities as a mediator to enhance strengths and face competition and competitors, The research concluded with a set of recommendations, the most important of which were: the need to strengthen the strengths within the institution by knowing the appropriate opportunities and exploiting them correctly to reach the success of the institution and face market competition.

This research aims to determine the target performance and sources of uncertainty (deviations) for the main characteristics of the banking service in the bank using the variance mode and effect analysis (VMEA) and the fishbone diagram, and to identify and evaluate the variance risks during the provision of the banking service using the Variation Risk Priority Tool (VRPN) in the International Trust Bank The Islamic study that was chosen as a sample to achieve the objectives of the research. As for the research problem, it is represented in the sources of deviations that affect the performance of the banking service provided to customers in the International Islamic Trust Bank. Quantitative and qualitative methods were used in collecting data and the questionnaire was distributed to (13) random samples of officials and employees in the bank, and in order to process the data, statistical methods were used using the program ((23; Microsoft Excel.SPSS V), and the most prominent conclusion was that the (VMEA) tool in banking services helped to identify the main sources of deviations and classify them according to their impact, and then diagnose the most influential (20) sources of deviation on performance after they were diagnosed In the early stages, using the fishbone diagram with (43) sources of deviation. As for the most prominent proposal, it is training workers in risk management to gain knowledge and skill in applying the (VMEA) tool to identify and diagnose sources of deviations in the main performance characteristics and work on developing the necessary recommendations to ensure the accuracy of performance With the aim of obtaining the target quality of banking services and relying on the VMEA tool in the process of forecasting deviations and diagnosing the sources of deviations by activating the role of Risk Management Section and Quality Management Section in order to ensure the quality of performance by identifying the sources of deviations and preparing the necessary treatments in the event of the occurrence of predicted deviations.

The research aims to diagnose marketing improvisation with its dimensions (marketing vigilance, organizational memory, ability to build creative solutions, intuition) among directors of the board of directors and managers and employees of the marketing department in private pharmaceutical companies and to identify the explanatory concepts and highlight the strength of the correlation, influence and contrast between the dimensions of the study And its impact on marketing improvisation.
The descriptive analytical approach was adopted in collecting and analyzing data, representing the field of study in private pharmaceutical companies (Gulf Walls, Dubai, Tigris). The study sample was represented by (54) managers and employees in the Marketing Department and the Board of Directors of the surveyed companies, and the questionnaire tool was adopted to collect data and then use SPSS program for data analysis.
The study reached a set of results, the most important of which are: the existence of a significant and effective correlation between (marketing vigilance, organizational memory, ability to build creative solutions, intuition) and marketing improvisation.

The aims research to study the relationship between social capital and improve integration and to show the extent of the impact of social capital as an independent variable in improving social solidarity as a dependent variable. of research stems from the following problem: that social capital is affected by social behavior in public and private institutions, and then is reflected in the relationships between working individuals and mutual trust, and then affects job affiliation., and to achieve the goals of the research, (70) questionnaires were distributed to members of the Social Solidarity Fund at the Technical Institute of Karbala, based on the statistical program (SPSS ) to test the basic research hypotheses, where the value of the simple correlation coefficient was tested using the( Sig test. 2-tailed) to determine the extent of the significance of the relationship between social capital and the improvement of social solidarity, and the research reached a number of conclusions and recommendations, the most important of which is that social solidarity works to establish a sense of responsibility towards others, brings members of society closer to each other, and encourages individuals to share their private time In helping each other when needed, and then developing the community. Activating the media aspect in educating the issues of society, which constitute social capital and a role in the advancement of the poor classes.

In recent decades, companies have integrated environmental concerns into their strategic and operational activities. Despite previous literature, the debate about the competitive benefits of environmental practices remains open. The research seeks to delve into environmental costs and sustainable competitive advantage, as companies have increased interest in sustainable competitive advantage by preserving the environment from environmental pollution to improve production quality at low cost and without wasting time to raise environmental performance, which contributes to achieving sustainable competitive advantage and in order to achieve this goal Al-Kufa /Al-Najaf Al-Ashraf cement factory was selected as a sample for the research.
The researcher reached several conclusions, the most important of which is that environmental costs have a positive role in achieving sustainable competitive advantage by reducing the used resources as well as treating environmental pollution from its effects to a minimum to reduce the generation of environmental waste and gas emissions and thus achieving sustainable competitive advantage. The researcher recommends providing skills and experiences by following environmental cost accounting to identify, measure, reduce and separate environmental costs from other costs of the plant to achieve sustainable competitive advantage.

This research aims to show that accounting is still keeping pace with the environmental variables in which it operates, which represent an important component of this environment and in light of the Corona virus (COVID-19) pandemic and its implications for all sectors and fields, especially from the point of view of the users of the financial statements. As a basic measurement tool for data collection that was employed to test research hypotheses and distribute (95) questionnaires electronically, and the research reached a number of conclusions, the most prominent of which was (that the threat to the survival and continuity of the economic unit is one of the most important accounting repercussions caused by the COVID-19 pandemic) Information related to the impairment of assets must be disclosed in the financial statements and sufficient details must be provided, as well as disclosure of the main assumptions used to determine the recoverable amounts. The task of preparing and auditing the financial statements, and this was confirmed by the statistical analysis of the research, some contracts that had been considered previously, i.e. before the virus (Covid-19) pandemic, profitable or in a break-even situation, may become exhausting after the outbreak of the pandemic, this matter is related to the current obligations at the date of preparing the statement of financial position Accordingly, there is a need to prove the provisions. There is a fear by the economic unit management of using modern methods in the task of preparing and auditing the integrated financial statements. This is due to the difficulty of responding to the requirements of the new phase of the spread of the Corona virus (COVID-19), and the research also recommended the need to include information in reports and financial statements. Complete financial and non-financial that reflects the performance of the economic unit’s management and its policy and its impact on the Corona Virus (COVID-19) pandemic, the need for management to respond to the crises that the economic unit is going through and attention to training workers on the use of modern technologies, and the need for professional bodies and bodies to issue accounting directives and guidelines Which contributes to limiting the impact of the accounting repercussions of the Coronavirus pandemic (COVID-19) on the task of preparing and auditing the financial statements.

Banking risks are one of the obstacles that hinder the work of banks, which led them to adopt international and local standards in detecting imbalances and deficiencies in order to overcome or reduce them in an environment witnessing changes ravaging the banking financial system.
The main objective of this research is to reveal the problems that hinder the work of banks, which are represented by banking risks. Dangerous assets and the high percentage of non-performing loans, as well as the high percentage of operational risks and the high percentage of liquidity in the banks of the research sample.

Commercial banks play a major role in the economic growth process of the country, as the existence of an effective banking system would push the wheel of the economy into rotation, which in turn affects the activity of the stock market through the basic functions provided by banks, as the Iraqi stock market suffers from a weakness in the activity of companies The aim of this research is to show the impact of accepting deposits from companies listed in the market and granting credit to these companies on market activity and whether there is an impact of these jobs on market activity by showing the impact of these jobs on the index of the number of shares traded for those companies. The study used a set of methods Financial and statistical to achieve its objectives multiple regression analyzes for the purpose of testing the direct effect relationships between the dimensions of the research variables and by using the statistical program SPSSV.23 and the Excel program. The research reached a set of conclusions, the most important of which is that commercial banks did not perform the desired functions in a way that allows them to influence the activity of the Iraqi market for securities and achieve growth in the market. And insurance by directing the Central Bank and encouraging commercial banks to do so.

The research dealt with the analysis of the internal determinants that directly affect the performance of the shares of companies listed in the Iraq Stock Exchange The study sample consisted of (33) companies and from various sectors during the period from 2019-2020. The financial ratios are as follows: (the percentage change in sales growth), (earnings per share), (the ratio of price to earnings per share), (earnings before interest and taxes), (the ratio of sales to total assets), (book value per share), ( Book value of the company (return on assets), (return on equity), (debt-to-assets ratio), (equity-to-equity ratio). Despite the estimation of the logistic models, they were of low discriminatory power, which is between (53.8) %) and (74.2%) as a maximum, however it was acceptable for the logistic model. Among its most important recommendations is the need to take into consideration the results of logistic regression models with regard to determining the determinants and factors affecting the performance of stocks in the Iraqi Stock Exchange and how to determine the way to reach the sources of capital return

This study aims to measure the causal relationship between financial inclusion and financial resilience, as the issue of financial inclusion is one of the important topics that have received great attention from the whole world, especially the banking sector, as a result of the great development in the field of technology, so it is necessary to keep pace with this development, and thus provide The best services for the individual at the level of all his needs, so this study sought to shed light on some of the basic cognitive aspects related to the variables of the study, represented by (financial inclusion, financial flexibility), as the problem of the study was represented through a set of questions through which the study hypotheses were formulated to clarify the relationship of the cubiba between financial inclusion as an independent variable and flexibility as a dependent variable, and the study relied on the applied side on the published financial reports and statements, which were chosen depending on the availability of data during the study period for a time series that extended for (10 years) (2010-2020), the results were shown based on the inclusion strategy The financial sector has contributed to limiting the spread of unofficial channels by educating members of society in order to prevent them from resorting to unofficial channels and means, which are It is not subject to control and supervision by the Central Bank, in addition to the fact that its prices are relatively high, which leads to the misuse of the needs of these people in terms of financial and banking services. And the provision of an advanced communication and Internet network, especially in remote and remote areas..

The purpose of this research is to shed light on the role that oil price fluctuations play in the Iraqi economy, because Iraq’s economy is a rentier economy that depends on oil imports by 95%, and its impact on banking profitability, since the banking sector is the largest player in the Iraqi stock market through two indicators: (the rate of return on equity, and rate of return on assets). Three private commercial banks were selected, (Mosul Bank, United Investment Bank, and Khaleeji Commercial Bank), which have large capital and continue to trade in the financial market. The research problem focused on showing whether fluctuations in oil prices are reflected in the profitability indicators. For the purpose of testing the hypothesis, the coefficient of determination R2 and the F-test were used to measure the impact of oil price fluctuations on the approved profitability indicators. The research came to the conclusion that there is a significant effect of oil price fluctuations on profitability indicators for all banks. The null hypothesis was rejected and the alternative hypothesis was accepted. The research also recommended, inter alia, the necessity of banks to include the economic impact of oil prices in their future investment plans.

This research aims to determine the gap between the provisions of the ISO 31000:2018 standard and the actual reality of the risk management system in the Iraqi Ministry of Interior. The research started from the problem that the ministry suffers from, which is represented in the ministry’s need to have a unified guide for risk management that regulates the negative effects resulting from the absence of this important document, which explains all aspects of risk management operations and activities from identifying risks, passing through their evaluation, to addressing them and ensuring the effectiveness of these risks. Proposed solutions to fully address the identified risks. The practical aspect of research has been applied in the Iraqi Ministry of Interior, so the checklist was adopted in collecting data and information on the items of the specification investigated, in addition to personal interviews and access to records and documents related to the research. The surveyed came with a matching rate of 57% and a gap size of 43%, which indicates the weakness of the actual application and documentation of the requirements of the specification in the surveyed ministry.

The research aims to analyse the extent of the contribution of shadow banking represented by the loans of the Iraqi Housing Fund in increasing the means of payment via mobile, as well as identifying the scientific contents of each of the shadow banking and mobile payment methods and the relationship of these concepts with each other, as well as evaluating the role of available financial services and how to exploit them in achieving the system Shadow banking through mediation operations carried out by institutions in whole or in part, as the growth rates of loans granted to all branches were analysed, as well as the growth rates of mobile payment methods in Iraq for the period from 2017-2021 according to the available data, and the arithmetic mean was calculated And the standard deviation and the highest and lowest value of the total observations, 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 most important recommendations are the need to expand the use of mobile payment, due to the important role it plays in providing electronic banking transactions and delivering them to a larger segment of the society Iraqi.

The aim of the research is to identify the indicators of financial leverage to obtain indicators that help in evaluating financial performance and knowing the extent of the banks’ ability to finance their assets with the funds of others. The research used two tools of financial analysis tools of financial ratios as well as analysis The trend based on a base year, and this study was conducted for a sample consisting of (10) commercial banks listed in the Iraqi Stock Exchange, for the period (2011-2020), and the study relied on the annual data published in the financial statements, and one of the most important conclusions reached by the research from During the analysis of the trend of financial leverage ratios, the National Bank of Iraq achieved positive results for all ratios throughout the years of study, and this indicates that the bank relies heavily on borrowed financing and that its liabilities are able to finance assets, and in the ratio of long-term debts to equity, we note that the Gulf Commercial Bank and the Bank The Iraqi Federation also achieved positive percentages, One of the most important recommendations reached by the research is the need for banks to pay attention to indicators of financial leverage, and it is preferable to use more than one tool, because each of them gives a detailed and clear picture in evaluating the performance of banks.

In this research, empirical data were generated through the cumulative function of the three-parameter gamma distribution by Monte Carlo method for five different sample sizes (25, 50, 75, 100, 150), and for different values of parameters at each sample size, and estimation of the parameters of the gamma distribution of the empirical data in two methods is the maximum likelihood method and the modified maximum likelihood method. The preference of the modified maximum likelihood method was best through the use of the statistical criterian mean square error MSE and the statistical criterian absolute mean square error MAPE.

In this research, we conduct an experimental statistical analysis using simulation and real-life application on unusual life data characterized by fuzziness. Specifically, we study the downtime of towers belonging to Zain Iraq Telecommunications Company, which are sometimes not recorded when they are repaired. We successfully handle and analyze this fuzzy data by proposing a distribution called "Alpha Power kappa" distribution. Which was built using a transformation formula called (Alpha Power Transformed). and derive the fundamental properties of the distribution, We estimate the parameters and reliability function using estimation methods such as maximum likelihood, Kremer-von Mises method, and method of moments. By comparing, the results obtained from the simulation experiment, using statistical criteria such as mean squared error (MSE), and integrated mean squared error (IMSE). We compare the performance of these estimation methods. We find that the maximum likelihood method is the best among these methods for estimation. Furthermore, by relying on statistical criteria such as Akaike information criterion (AIC), corrected Akaike information criterion (AICc), and Bayesian information criterion (BIC). We conclude that the proposed Alpha Power kappa distribution outperforms the original kappa distribution in representing real data.

This research aims to choose an appropriate parametric model to represent the data as a model for the studied process, which is the AR autoregressive model, the MA linear moving averages model, and the ARMA mixed model .Therefore, two methods were used to estimate the spectral density function for the common time series models, which is the autoregressive model - moving media (mixed model), which is the traditional maximum likelihood method for the spectral density function according to the functions of these models and the maximum probability method according to the normal distribution and its function. The two methods were tested using standard mean squares error MAPE (Mean Absolute percentage error) and mean square error (Mean square error) by using Monte Carlo simulation, where random errors were generated by Box-Miller method with default values for the parameters of the studied models ARMA (1,0) and up to the model ARMA (2,2) It is θ2, θ1, ∅2, ∅1: assuming four sample sizes, which are n1 = 25, n2 = 50, n3 = 100, n4 = 200, and four values of frequency w = [0.25, 0.3, 0.4, 0.5] represented by the spectrum function, And repeat the experiment 1000 times. The greatest possibility method of normal distribution was better than the approximate greatest possibility method for all sample sizes and for all initial (∅1) values, as well as for all default (Wi) values. The method of greatest possibility for normal distribution was better for all sample sizes and for all values of (θ_1 ∅_2 θ_1 θ_2) in the case of (Wi = 0.4, 0.5) values are large, but if the values (Wi = 0.25, 0.3) are small, they have a negative effect in terms of efficiency.

The Poisson Dist. belongs to the intermittent mathematical distributions, which are very important in many different phenomena, and rare phenomena such as train rollovers, suicides, etc., and there are many mathematical models, the most prominent of which are regression models, specifically the equations converted from statistical distributions that are used for prediction and estimation, As a result of the variation in the quality of the estimated regression models and the invalidity of using some of the models because they do not have the characteristics of good estimators, it leads to a lack of confidence in their predictive or estimating accuracy, which necessitated the estimation of the generalized Poisson regression equation using nonparametric methods, which are the two methods of nucleus regression and slide regression in modeling the relationship between the number of times the patient was exposed to heart attacks, the response variable (Y) and the patient's age, the exudative variable (X) for a sample size (70) in Dhi Qar governorate, and it was shown through the results that It was concluded that the slide regression method is the best because it has the lowest MSE, and that the value of the pseudo interpretation coefficient R-square was (0.8206).

The current research aims to present a cognitive discussion of one of the modern strategic techniques in the field of cost and management accounting, which is represented by the product life cycle balancing technique, and to indicate the role it plays in terms of achieving the dimensions of competitive advantage, especially if time is used as a cost vector in its application by reducing the cost of the product Increasing its quality, decreasing the response time in terms of producing the product and delivering it to the customer, achieving high flexibility, as well as assisting the management in making various decisions by calculating the cost more accurately than traditional methods. To achieve this goal, the General Company for Electrical Industries was chosen and And through one of its laboratories represented by the air-cooled engine production plant in Al-Waziriya as a sample for research, as the researcher relied, when applying this technique, on data and information obtained from the laboratory records of the research sample, as well as visits and field coexistence of the researcher in the above lab, and an interview Officials and personnel working in it, with access to cost reports, accounting records, and time cards of the laboratory , in order to apply the above technique.
The researcher reached several conclusions, the most important of which confirms that the air-cooled engine production plant in Al-Waziriya, as a sample for research, suffers from the absence of any features for the application of modern strategic techniques that are concerned with achieving competitive advantage, the most important of which is the product life cycle technology and budget preparation in its shadow and by using time as a cost guide, which Through which it is possible to achieve the dimensions of the competitive advantage of the laboratory. The research sample, as well as the absence of a clear role in the laboratory! The research sample for the activity of the research and development department, to follow the changes and developments taking place in the contemporary business environment in which the laboratory becomes! The research sample is directed by the customer, please About the use of modern technologies in the field of cost and management accounting would contribute to keeping pace with the progress, development and growth in the industrial, commercial and economic reality of the country, as these technologies provide appropriate and useful information about the cost and through which they identify the deficiencies, and work to address them.

The research aims at integrating the Kano model with the sustainable quality function deployment tool to draw attention towards the second dimension of customer requirements that the Kano model came with, and it is what delights the customer, and not focusing only on the basic requirements, as the first matrix of the quality job posting tool is supported ( Voice of the customer) with information that is rarely obtained in its traditional situation, and also made it sustainable by introducing social and environmental requirements as well as economic and including them when designing and developing the product to generate and achieve value for the customer. The most important of them is that the integration of the Kano model with the sustainable quality function deployment tool will classify the customers’ requirements within the first matrix of the quality function deployment tool according to the dimensions of the Kano model. , as reached by I urge a number of recommendations, including the economic unit to adopt the application of the Kano model with the tool of spreading the sustainable quality function because it allows manufacturers and designers to move towards innovation and continuous thinking to find advantages that do not exist in competing products, as well as the use of sustainable materials to maintain sustainable development of products..

The research aims to demonstrate the impact of the audit committee's characteristics (autonomy-scientific and practical expertise-gender diversity) on the timing of financial reports. In order to achieve the objective of this study, the study relied on identification as the main data collection tool. 300 questionnaires were distributed and 202 were retrieved for analysis. For the analysis of the data, a scale gradient was used for the heptathlon kert. (Seven - Point Likert), in order to know the extent of the sample's research responses according to the gradient (Strongly agreed, fully agreed, somewhat agreed, neutral, strongly disagree disagree, somewhat disagree) The study noted that the scientific and practical experience of Audit and Independence Committee members significantly influences the timing of financial reporting. Based on the findings and conclusions of the research, the research recommends that the concepts of autonomy to be found in the members of the audit committees and emphasize that there are no self-interests or benefits for their members so that they can effectively exercise their role, This is taken into account by an authority establishing clear and specific conditions for independence and by taking into account the availability of scientific and practical expertise in members of audit committees when selecting members of the audit committee, which has a positive impact on the timing of the issuance of financial reports.

Inflation is one of the problems that all economies of countries suffer from, whether developed or developing, as it reflects a rise in the general level of prices. The shift in the general level of prices is monitored by the central bank authority and the necessary measures are taken to limit it. From this standpoint, it is considered an implicit shift if We knew that it represents the transition from targeting the supply of money with its various concepts by targeting the exchange rate to targeting inflation itself using the same financial and monetary policy tools, and in this way, at the beginning of the nineties, many countries followed a modern method of managing monetary policy in order to achieve stability in prices known as "Bs". Inflation targeting policy.

The public budget deficit is one of the most dangerous problems globally, and the research seeks to show the role of the policy of rationalizing public spending in addressing the budget deficit, as resorting to the policy of rationalization makes public spending productive, when governments are good at using their financial resources in a rational and rational manner, and this is achieved by reducing the phenomenon Financial and administrative corruption, the transition to the method of balancing programs, performance and planning balancing, the efficiency of the work of the tax system, as well as diversification of the national economy.

The Corona pandemic affected the macroeconomic variables in the Iraqi economy through the internal embargo procedures followed, which negatively affected the Iraqi trade balance through the impact of exports and imports, and on inflation rates, where the greater the number of injuries, the greater the ban procedures, and this in turn affected the variables of the study, we dealt with In the research the conceptual framework of the pandemic and the variables under study, and the analysis of the reality of macroeconomic variables in the Iraqi economy before the pandemic and after the pandemic, as well as we analyzed and measured the relationship between the number of injuries and macroeconomic variables, where exports and imports were associated with an inverse relationship with the number of injuries, and inflation was linked with a direct relationship with the number of casualties.

The research aims to shed light on the analysis of the development of the structure of exports, the trade balance, and some other economic variables in Iraq for the period (2004-2020), as most of the developing countries suffer from the problem of lack of diversification of exports due to the presence of the only economic resource that determines income in them, such as Iraq, where oil is considered It is the only reliable economic source, and also with the aim of knowing whether this improvement or deterioration in the structure of exports and the trade balance is due to a recovery or contraction in the volume of some economic variables or due to other factors, as. This research comes to show the effective role that the diversification of the export structure can play on the foreign trade sector (trade balance) as a vital and important sector for providing hard currency with characteristics that benefit the general benefit of the national economy, as enhancing the policy of economic diversification of exports is one of the basic goals of policies and strategies. National countries of the world, and in Iraq, the relationship between food exports and imports is negative and contrary to the economic reality that currently exists, as its trade balance (imports) is exclusively dominated by many diverse goods and it is dependent on imports abroad, and through an analytical study this can be shown.

There is an agreement on the weakness of the Iraqi economic units ’awareness of the importance of applying modern management accounting techniques, including simultaneous engineering technology in enhancing the quality of their products, as well as the weakness of their accounting system in providing the detailed accounting information necessary to develop and improve products that keep pace with economic and social developments and in order to address this problem, The research aims mainly to study and analyze the simultaneous engineering technology and its reflection in enhancing product quality in order to meet the desires and requirements of customers and gain their loyalty, by using the Quality Function Dissemination (QFD) tool, which is one of the simultaneous engineering technology tools. For the textile and leather industries / textile factory / Hilla, a research community, The sewing workshop (1) was divided as the research sample, and to know the extent of its use of simultaneous engineering technology when producing the medical bedding product, as the development and improvement of products and their quality enhancement were discussed in the laboratory in question, and to achieve the research objective, the researchers relied on data from the laboratory records that they obtained On it from the administration of the sewing workshop (1) and from personal interviews with the administration and its workers and field living in the factory, The two researchers reached a set of conclusions, the most important of which is that the economic unit of the research sample did not take into account the use of simultaneous engineering tools to enhance the quality of its products, as well as the lack of classification of concurrent engineering mechanisms, which paved the way for the use of Quality Function Dissemination (QFD). (QFD) to know customers' requirements and desires for a specific product by analyzing their feedback; It also works to determine the engineering characteristics through the opinions of some engineers working in the economic unit, the research sample, and thus contribute to achieving a wide range of competitive advantages for the economic unit, the research sample. With quality standards and measures assumed