Gulf Economist

The aim of the study is to identify the impact of the quality of the audit on the relationship between the disclosure of social responsibility practices and the improvement of the quality of the financial reports of the Saudi shareholding companies. The study sample consists of all shareholding companies listed in the Saudi financial market, The sample of the study is it represented in my sample of non-financial companies listed in the Saudi Stock Exchange during the period from 2020 to 2023, and a number of (55) companies were selected over the period of my study from 2020 to 2023 to represent the sample of the study according to the number of (220) observations, and the study reached the model Quantitative and spiritual to interpret the effect of the quality of the informed review on the relationship of disclosure of social responsibility practices. The existence of the financial reports of the Saudi shareholding companies.

This research aims to analyze oil price fluctuations and their impact on growth in Iraqi economic indicators represented by the domestic product and total public budget revenues, especially due to the importance of these indicators in the country’s economy. The focus was on the period from 2004-2023, where objective data issued by official bodies such as the Iraqi Central Bank and international organizations. However, the descriptive analytical approach was adopted: collecting and analyzing data related to oil prices and variables of the Iraqi economy in order to analyze the relationship between oil prices and the variables investigated. The research concluded with conclusions, including that oil revenues in Iraq are at a high percentage of the gross domestic product and budget revenues, and oil revenues are affected by fluctuations in the price of oil globally. This matter may lead to a negative impact on the Iraqi economy. The research recommended that a development model be studied that is compatible with the economic capabilities with its various material and human elements. In order to reach an effective model in the medium term that pushes towards eliminating rentierism, and leads to strengthening other economic sectors to contribute well to advancing the Iraqi economy.

This study aims to assess the impact of commercial production on key indicators of the Iraqi manufacturing industries, including added value, exports, and imports, from 2005 to 2020 through utilizing commercial production indicators founded in economic literature. The study employs descriptive analysis, using data from the Central Bank of Iraq and the Arab Monetary Fund. The analysis reveals several key findings: the neutral role of manufacturing industries in promoting economic diversification and growth; the effectiveness of adopting a free trade policy in defining the role of non-oil industries in economic activities; and the subpar quality indicators of trade openness within the manufacturing sector, such as its ability to cover imports, dependency on foreign goods, and the economic viability of participating in international trade.The study concludes with several recommendations, emphasizing the need to adopt suitable trade policies to enhance the status of Iraqi manufacturing industries. It suggests leveraging the advantages of manufacturing industries and trade openness to achieve economic and social development.

This study aims at investigating the strategic and organizational reasons behind the superiority of a group of organizations, companies and institutions through the impact of the organizational climate and its dimensions (represented by organizational structure, work systems and procedures, communications and administrative, organizational justice) on creativity and its dimensions represented by (administrative creativity, technological creativity, creativity Commercial) by creating organizational climates and policies that stimulate creativity and creative people to catch up with the civilization and progress witnessed by contemporary societies. There is a need for business organizations to understand the behavior of employees who are required to achieve high levels of performance, Therefore, the purpose of this study is to determine the way of organizational climate affecting the company\\'s ability to be creative. This research launched to solve the problem through the main hypothesis, which is (there is a significant relationship with moral influence with the organisational climate and its role to activate creativity). The statistical program (SPSS), quantitative and statistical analysis, used, and The questionnaire used also as a mean of gathering information and data from the sample which was in 300 people who hold the positions of department manager, division officials, and unit officials. The existence of a moral influence of all organizational climate characteristics on the availability of creativity in the firm under investigation is one of the research\\'s most significant findings, and one of the most important recommendations is to create an environment of healthy work organization that seeks to increase the degree of satisfaction among employees because it will be reflected on their performance, and thus in achieving the company’s researched goals through creativity.

Energy security is considered one of the relatively modern components of national security. With industrial and technological advancements, energy has become the cornerstone of development plans for any country seeking real development and high growth rates, which are reflected in the economic performance indicators of the state. Energy pipelines form vital arteries for transporting natural resources from production sites to consumer markets, making them critical connection points between producing and consuming countries, as well as the transit nations through which these pipelines pass. Consequently, the significance of these pipelines extends beyond the economic aspect to the core of political and diplomatic interactions. They can serve as a means to enhance cooperation and partnership between nations or become a source of geopolitical conflicts and tensions. Since the discovery of oil and gas as primary energy sources, states have sought to secure their interests in this domain by building strategic partnerships or competing over resources.

The main objective of this study is to test the impact of international financial reporting standards (IFRSs) on the quality of accounting measurement and disclosure. In order to identifying the negative effects of practicing financial reporting methods that do not comply with international standards and their impact on the quality of accounting measurement and disclosure. The problem of the current study is represented in the multiplicity of accounting measurement and disclosure alternatives and their misuse by companies and individuals to maximize personal interests, in addition to the failure of some companies in adopting (IFRSs) and benefit from them to improve the quality of accounting measurement and disclosure. The researcher adopted inductive approach, descriptive analytical approach, and historical approach to conduct this study. To achieve the objectives of the field study, a number of (150) questionnaires were distributed to the study sample consisting of some employees in Sudanese banks in Gedaref, Kassala and Shendi, which represents the field study community, of which (139) questionnaires were returned, equivalent to (92.7%). After analyzing the field study data and testing the validity of the hypotheses, the study reached several results, including that the application of (IFRSs) contributes to improving direct measurement methods. The study results also showed that the application of (IFRSs) enhances the appropriate disclosure of accounting information. The study also concluded with a number of recommendations, the most important of which is the need to provide the appropriate economic and financial environment that allows the Sudanese banking sector to adopt (IFRSs).

The accounting information system is an important tool useful for preparing high-quality accounting information. It is also believed that accounting information system can assist in accounting ethics practices. Because the less human factor there is in recording and reporting, the less likely fraud is to occur.
As a result of the study, it was found that accounting information systems reflected positively on professional accounting ethics practices, meaning that accounting information systems helped in professional accounting ethics practices. It also concluded that the accounting information system has a positive impact on the auditor’s work because it provides quick and traceable data provided by the external auditor while performing his work.

The research aims to explore how technological developments and digital transformations affect consumer behavior, how artificial intelligence contributes to enhancing online shopping, and to study the challenges and risks associated with using artificial intelligence in e-commerce. To achieve the research objective, the researcher created a questionnaire and processed it statistically using descriptive statistics. A five-point Likert scale was used, taking into account the integration of the questionnaire with the characteristics of the research community. The target research community for the questionnaire is the College of Administration and Economics at the University of Basra, and the study sample consisted of 190 participants. The researcher reached a set of conclusions, the most important of which is that cybersecurity enhances trust in e-commerce. With the increasing use of e-commerce, security and data protection have become essential to maintaining consumer trust and ensuring the continuity of online transactions. Additionally, the use of artificial intelligence in shopping increases customer loyalty and improves conversion rates from visiting the online store to making an actual purchase.The researcher presents a set of recommendations, including the use of automation and artificial intelligence to enhance supply chains, ensuring the ability to meet demands quickly and efficiently, reducing errors and costs, monitoring new trends in consumer behavior, and responding to them swiftly by continuously developing and updating e-commerce strategies

The study emphasizes the importance of green ports in achieving environmental sustainability, especially in light of the urgent issue of climate change. Although the maritime sector is essential for international trade, it also contributes significantly to local pollution and greenhouse gas emissions. The study followed in its methodology and design to conduct a survey and analysis of the literature related to green ports and environmental sustainability, as the study focused on extracting seven main dimensions (air pollution management, cybersecurity in relation to port security, noise and oil pollution management, water pollution management by hazardous organisms, adaptation to climate change, use of renewable energy, waste management) as important dimensions for implementing green ports Based on green port indicators. A roadmap is formed to achieve improvement and environmental sustainability in port operations. The study reached a number of conclusions, the most important of which is that the process of transforming to green ports is not without challenges. It requires large initial investments, comprehensive planning, and adaptation to new technologies and regulations. Weak participation of government institutions in general and institutions concerned with port operations in particular to take effective and efficient steps towards adopting green practices that contribute to achieving environmental sustainability in port operations which can be applied in the Grand Faw Port

The purpose of this research is to find out whether sustainable development can be achieved using an appropriate approach to developing quality systems, such as the European Foundation for Quality Management (EFQM) Excellence Model. It also aims to test the European Excellence Model in a number of university colleges with the aim of increasing their efficiency and effectiveness and improving the quality of their educational services through a strategy-linked quality systems development approach that includes a comprehensive analysis of risks, processes and stakeholders, as this model may be the most appropriate for the educational institution and consistent with the institution\\\\\\\\'s strategic objectives, culture, quality policy and key performance indicators. In addition to the above, the study also aims to identify and determine the level of colleges\\\\\\\\' focus on sustainable development and benefit from the quality system based on the European Foundation for Quality Management (EFQM) Excellence Model. The approach followed in this study is the descriptive approach
The results of the study indicate that the EFQM Excellence Model may provide a management framework and a comprehensive overview for colleges to identify needed improvements and promote the implementation of progress activities on the path of sustainable development, while providing a guiding method for focusing on sustainable development for colleges. Similar to these results, the study recommended that there is an urgent need to develop the vision and mission of the college and according to the developments taking place in the world in the field of quality, with the necessity of developing plans and mechanisms that are commensurate with the policy and strategy approved by the college for the purpose of implementing it easily, and increasing interest in performance results and developing programs to raise His grades to the level of ambition