Warith Scientific Journal

The study aimed to know the relationship between banking compliance and its impact on the bank’s reputation. The study provided a theoretical framework for its variables, and for the purpose of achieving its objectives, a hypothetical chart was built that determines the nature of the relationship between the dependent variable represented by banking compliance and its dimensions (independence, organization, efficiency, experience, and risk assessment), and the variable The dependent is the banking reputation with its dimensions (financial level, innovation, social responsibility, and quality of service). For the purpose of identifying the nature of the relationship between the variables, the study adopted a set of main and subsidiary hypotheses emanating from it. For the purpose of testing its hypotheses, they were applied to the branches of the Rasheed and Al-Rafidain banks within the scope of the Euphrates governorates. Al-Awsat Iraq, so that the study reached a set of results, the most important of which was that there was a statistically significant correlation between banking compliance and the banking reputation variable. In conclusion, the researcher presented a set of recommendations, the most prominent of which was that the banks studied should realize a greater role and importance for banking compliance in implementing the guidelines in order to achieve their goals of survival and growth, and to face challenges in order to improve their image and reputation in front of customers.

The research aimed to measure the impact of crude oil price fluctuations on the return of the Iraq Stock Exchange (ISX60), as well as to explain the most important factors that lead to the occurrence of these fluctuations, with the aim of examining the long-term and short-term impact of oil markets on the Iraq Stock Exchange Index (ISX60), which Destination points out the importance of understanding the complex relationship between oil prices and stock markets and how they change over time. This can help investors and decision makers develop better investment strategies and understand expected volatility in financial markets as these investigations provide evidence of the impact of crude oil prices on the financial sector.
Daily data was collected for the period extending from 1/2/2020 to 3/31/2023, with a number of (1185) views, to measure the impact of oil price fluctuations on the return of the Iraq Stock Exchange Index (ISX60) by employing marginal (marginal) distribution models. Represented by the Copula-CoVaR model and the wavelet analysis represented by the Maximal Overlap Discrete Wavelet Transform (MODWT) model to describe and analyze the dependence (mutual correlation) model between oil prices as an independent variable and the return of the Iraq Stock Exchange ISX60 Index as a dependent variable.
The research concluded that the volatility of the oil market positively and strongly affects the return of the Iraqi stock market index and that this relationship is statistically significant, i.e. an increase in oil prices is accompanied by an increase in the return of the Iraqi stock market index and vice versa. Therefore, the fluctuations of oil prices towards the return of the Iraqi Stock Exchange Index are very positive and strong in the short term, but the strength of this positive relationship quickly decreases in the long term, according to the changing MODWT values during the different levels. We recommend increasing the efficiency of the Iraqi Stock Exchange in order to be able to face sharp fluctuations in oil prices in times of crises and unrest.

The research seeks to present, study and explain the impact, correlation and interactive effect of operational efficiency in the relationship between asset diversification and market value for a sample of Iraqi companies through analyzing the financial indicators used to measure operational efficiency and the asset diversification index as well as measuring market value according to a time series of data extending from 2004. Until 2022, the research used a set of financial methods (indicators measuring operational efficiency, diversification, and market value), as well as analyzing the impact and correlation relationships of the study variables and testing hypotheses, using a set of statistical methods such as (Simple regression analysis) and the statistical program (SPSS), )ProcessV3.5byAndrewFHayes( The research led to a set of results, the most important of which is that there is no interactive effect of operational efficiency on the diversification of assets and the market value of the companies in the research sample. The research concluded with a number of recommendations, the most prominent of which was the need to pay more attention to operational efficiency by the private Iraqi companies in the study sample in a way that enables them to achieve the desired goals.

The aim of this research is to identify the scientific contents related to the growth of stock market indicators and financial structure indicators for banks and their interrelation. Additionally, it evaluates the impact of the stock market's growth and its reflection on the financial structure of banks. The study also involves the analysis and description of financial markets and the financial structure of banks within the study sample. Furthermore, it measures the effect of the growth rate of stock market indicators on banking indicators, which are part of the banking financial structure.
The research was initiated with a primary problem, which is the lack of clarity regarding the influence of the growth rates of stock market indicators on the financial structure indicators of banks listed in the market. Data analysis was conducted for these indicators in both Iraq and Jordan over the period from) 2004 - 2021(. Correlations and impacts between independent and dependent variables were examined using SPSS V.2023. The researcher arrived at several conclusions, the most significant of which are as follows: The growth of Iraq's stock market indicators does not have a significant impact on the financial structure indicators of the sample bank (Gulf Commercial Bank). Conversely, there is a clear and significant relationship between the growth of Amman Financial Market indicators and the financial structure indicators of the sample bank in Jordan (Arab Bank)

The research aims to use GARCH models in predicting stock price fluctuations and returns to assist in asset allocation and hedging, risk management, and portfolio improvement decisions. In addition to reducing errors in forecasting by calculating errors in advance forecasting and enhancing the accuracy of ongoing forecasts using the model. This research was applied to one of the Iraqi banks listed on the Iraqi Stock Exchange, which is the Bank of Baghdad. For the period from January 2013 to December 2022, using many financial, statistical and mathematical methods. The study reached a number of conclusions, the most important of which is that GARCH models demonstrate their predictive ability by relying on a set of related matrices for the purpose of producing the best analytical results for the investor. As well as the ability to detect changes in the temporal structure of prices and returns, such as time fluctuations. The study came out with a number of recommendations, the most important of which is, before using GARCH models for forecasting, the historical data for the stocks in question must be analyzed, as the analysis must include a sufficient time period to correctly estimate the parameters and determine the most appropriate model according to the nature of Financial data and statistical characteristics of prices or returns.

The aim of our current study is to highlight the importance of investing in digital currencies in activating the stock market and to identify the volume of investment in digital currencies and their relative importance to companies listed in the stock market and according to each company listed in the market, and to know the impact of investment in digital currencies on the turnover of a sample of Listed companies in the stock market and identify the reasons and obstacles that prevent the promotion of investment in digital currencies in the stock market.
The study sample consisted of companies listed on the American Stock Exchange, and among these companies (INTUIT, AT&T) for the period from (1/1/2017 - 30/6/2019) before the spread of the Corona virus, and then from (1/7/2019 - 31/12/2021). after the spread of the Corona virus, and the financial statements of each company listed on the American Stock Exchange were relied upon, as well as the monthly data on the liquidity index (share turnover rate) for each company listed on the market.
The study was conducted on analyzing data for a sample of selected companies listed on the American Stock Exchange before and after the spread of the Corona virus to find out and compare the results before the spread of the Corona virus and after the spread of the virus among companies that deal in bitcoins, and the statistical package for social sciences program (SPSS v.23) was used for the purpose Data analysis and extraction of results related to correlation and multiple regression, and) EXCEL 2010 program) to extract the relative importance of data analysis for each company.
One of the most important conclusions reached by our current study is that investing in digital currencies is profitable if the many obstacles affecting investment in digital currencies have been studied and addressed, the most important of which is related to the legal cover of the currency as well as the rapid fluctuations in its prices in addition to the difficulty of providing information security necessary to complete financial transactions with these currencies.
As for the most important recommendations of our current study of researchers and future studies, it is necessary to seek and continuity of work to find the appropriate mechanism through which to provide legal and official cover for dealing with some encrypted currencies known for their capacity and the wide scope of direct trading in them in order to preserve the rights of dealers with these currencies and reduce the rapid fluctuations in the prices of these currencies, and thus Finding the regulatory mechanism based on correct scientific bases.

The current study aimed to measure the impact of banking concentration on the financial stability of Iraqi commercial banks for the period (2013-2022). Banking concentration was measured by the Herfindahl-Hirschman Index (HHI), while the financial stability variable was measured by the Altman Index (Altman - Z- Score), which is one of the most famous metrics for measuring financial failure or financial distress to which banks are exposed. As for the problem of the study, it addressed the most important economic sectors in Iraq, which is the banking sector, specifically commercial banks. It focused on explaining the extent of the impact of banking concentration on financial stability, and to find out the extent of this Impact: A main question was asked, which is (Does banking concentration affect the financial stability of the commercial banks in the study sample, and does it contribute to achieving the financial stability of the Iraqi banking sector?), The results showed the existence of a significant statistical correlation and impact between banking concentration (HHI) and the HHI index. Financial stability of Iraqi commercial banks, study sample.

Abstract: The research aims to determine the relationship between indicators (burden - efficiency - productivity) in banking liquidity. In addition to knowing which of the banks studied are the most effective in applying the research model. The research started from the problem of: What is the extent of the impact of indicators (burden - efficiency - productivity) on bank liquidity? This research was applied in some commercial banks operating in Iraq and listed on the Iraq Stock Exchange, as the temporal and spatial boundaries extended from 2004-2023* and the research used a set of statistical analyzes and tests using the financial statistical programs Spssv.23 and EXCEL. The research reached a set of conclusions, the most important of which is that it is clear that four banks are (National Bank, Credit Bank, Gulf Bank, and Middle East Bank) out of seven banks. The statistical analysis has proven that there is a significant impact of the indicators (burden - efficiency - productivity) on banking liquidity through the cash balance and employment indicators. The research recommended a set of recommendations, the most important of which is the need to push banks to diversify revenues and not rely on interest income only to face increasing competition and emergency circumstances. In addition to providing a suitable investment climate by improving the environment and increasing revenues.

Abstract: The research aims to explain the concept, importance, types and characteristics of big data, in addition to explaining how to improve the quality of financial reports in light of the use of big data by studying the effects of that data, and highlighting the challenges facing its use for the accounting profession and the accounting environment’s need for it in light of technological progress and development. The research aims also to measure the impact of analyzing and processing this data on improving the quality of financial reports, To achieve the objectives of the study, the researchers relied on the descriptive analytical approach. The study tool was a questionnaire that was distributed to a sample of (107) employees of the main telecommunications companies in Iraq (the study population). The researchers reached results, the most important of which are: that analyzing and processing big data affects the quality of the study. Financial reports, as the financial reports resulting from the processing of big data are characterized by impartiality and a faithful representation of events and facts in accordance with professional standards and legal controls and achieve the intended goal, In addition to non-financial transactions to ensure access to financial reports in accordance with professional and legal controls, as well as spreading the culture of data analysis and processing through education and the work of special workshops concerned with training workers to use modern technology to benefit as much as possible from the huge data available to ensure access to financial reports that achieve goals, The strategy for which these units were created.

Abstract: Financial indicators are among the most important financial analysis tools that most financial and economic institutions rely on to know their current and future financial position. Because financial indicators are characterized by ease and speed of completion compared to other analysis tools. It requires only the appropriate selection of the required indicators from those in charge of the financial analysis process, and their suitability for use in evaluating the performance of the commercial bank. From this standpoint, the idea of the research came (the effect of using indicators of money investment on the profitability of the commercial bank) to shed light on the evaluation of the financial performance of the commercial banks, the research sample. By choosing a set of ratios for investing deposit resources to test their impact on the bank’s profitability. The research was limited to using (the deposit investment rate and the ratio of total loans to total deposits) as an independent variable, while the dependent variable was (commercial bank profitability), as the researcher starts from the hypothesis that (there is a relationship Correlation and a significant impact of the indicators of deposit funds on the bank’s profitability) and the selection of two commercial banks from the banks traded in the Iraqi market for securities, namely (the International Development Bank and the Arab Gulf Commercial Bank) for a period of time extending for three years from (2020 to 2022). This study concluded with a group Among the conclusions was the most important. The two banks in the research sample suffer from problems in investment and credit policies in managing their investments, and this is clear through the financial analysis and balances found in the financial statements. The researcher also recommended a set of recommendations, including: the necessity of reconsidering the investment and credit policies of the banks themselves, and the need to focus on using financial analysis indicators in measuring the strengths and weaknesses in all aspects of the bank’s activities, not just profitability.

The study aims primarily to determine the interactive role of social capital in reducing the level of the impact of social undermining on the contextual performance of a sample of teaching staff in the colleges of the University of Karbala, who numbered (310), based on a problem that was framed with several questions, including perception of the influence and correlation between variables. The research adopted the model (Duffy etal, 2002) to measure social undermining with its two dimensions: undermining from the supervisor and undermining from the colleague, and the model (Nahapiet and Ghoshal, 1998) to measure social capital with its structural, relational, and cognitive dimensions, while the model was relied upon (van scotter & Motowdlio, 1996). With the dimensions of job dedication and personal facilitation, the questionnaire was used as the main tool for collecting data and information related to the research sample, and after carrying out the analysis and statistical processing process using the programs (Spss V.22, Amos.V22), a set of conclusions were reached, the most important of which was that the colleges in the study sample possessed a valuable and unique resource. It contributes greatly to its excellence and superior performance. This is due to the teachers’ possession of good and cohesive social capital that enhances in individuals the spirit of cooperation and assistance, facing difficulties and problems collectively, and not abandoning colleagues. This leads to a decrease in the level of the individual’s practice of social undermining and thus reducing the impact of undermining on contextual performance.

The current research aims to study the impact of the quality of team-member exchange on building shared mental models through a survey of the opinions of a purposive sample that included (240) individuals from university and private college leaders in the Middle Euphrates region. The quality of team-member exchange was measured through three dimensions:(Meetings, exchange and cohesion). Shared mental models were measured through five dimensions (general tasks and team knowledge, general tasks and communication skills, members’ attitudes towards colleagues and the task, team dynamics and interactions, team resources and the work environment). The researchers relied on the descriptive analytical approach. In analyzing and interpreting information, in addition to some statistical programs such as (Microsoft Excel 2010, SPSS V.25, Amos V.23). The research concluded that the mutual atmosphere of the member team affects the construction of joint mental models, and according to this, the researchers identified a set of recommendations.

The use of smart tools and discovering problems in industry is an imperative necessity to avoid breakdowns in production equipment and improve the marketing performance of the company’s outputs through after-sales services. This requires developing advanced programs to maintain them, and the current research seeks to address this challenge by supporting maintenance operations using augmented reality technologies, through... Establishing direct communication channels between technicians or customers and remote experts, enabling maintenance experts to provide support and assistance to machine operators at their sites and contribute to reducing the time required for repair, travel time and diagnosis, by adopting cloud-based communications. The practical aspect has been applied in the General Company for the Automotive Industry And Equipment/Babylon, and in light of analyzing the answers of the research sample consisting of (207) workers in the car assembly line and maintenance workers inside and outside the site, by adopting statistical programs such as (SPSS V26, AMOS V24) to demonstrate correlation and influence relationships, the researchers reached a set of conclusions, the most important of which is the presence There is a correlation and impact relationship between remote maintenance using augmented reality, if adopted, and the company’s marketing performance at a level of statistical significance (α>0.05). The research results also indicated the absence of a multi-level training program for workers, which caused a low level of maintenance services provided to customers within And outside the company, the time for completing maintenance tasks can be reduced by adopting augmented reality technologies that facilitate remote communication with relevant parties. Therefore, the research recommends adopting training programs and establishing communication channels between all parties by adopting this technology.

The current research seeks to measure the impact of the life cycle assessment methodology on construction and demolition waste recycling operations, an exploratory study in the Mosul Municipality Directorate/Waste and Solid Waste Recycling Plant, as a result of the great benefits achieved by the life cycle assessment methodology in terms of reducing the level of pollution in various types of industries and proposing methods. An alternative to many operations with the aim of preventing the appearance of pollutants. From this standpoint, the research aims to apply it in a field characterized by a high level of environmental pollution, which is construction and demolition waste, which has become a problem that the city of Mosul suffers from due to the liberation operations and subsequent reconstruction operations. Based on this basis, the research interviewed a group Of the questions and hypotheses, which were tested statistically using a questionnaire form for the opinions of workers in the Mosul Municipality Directorate, where (207) questionnaires were distributed that included only the segment of engineers working there, and in light of their answers and relying on the software package (AMOS V26, SPSS V.26), the researchers reached a number Among the conclusions, the most important is that the directorate under discussion does not have a special department concerned with measuring the level of negative impacts of all kinds of waste, including the waste under study. Also, the directorate’s procedures related to building demolition operations do not include the removal of pollutants, and this affects the level of their quality. In light of this, a set of proposals were presented. The directorate serves, the most important of which is that the directorate under discussion must provide sites for throwing waste. Citizens can throw away construction and demolition waste when they are generated inside or outside the city. Likewise, those responsible for preparing the conditions for carrying out work at the Mosul Municipality Directorate must include the condition of using factory products in their projects, in order to create A market demand for the laboratory products under investigation and thus making it economically viable.

Abstract: The research seeks to show the level of impact of the green market orientation in the marketing recovery, and the definition of their concept, and determine the strength of the relationship of correlation and influence between the two variables in private dairy production companies in Iraq, in order to identify a number of means of building competitiveness and confronting major competitors and overcoming them or finding a new market to meet the needs and desires of customers constantly changing, and highlights the importance of the study by addressing marketing topics and environmental sustainability, The study sample was (400) employees and (2048) customers of the targeted companies, which numbered (38) companies throughout Iraq, The opinions of the sample were polled through a questionnaire prepared for this purpose and conducted statistical treatments, the research came out with a number of conclusions, including that the green market orientation as a modern strategy, through which small and newly established companies can compete with major market competitors and even its leaders, through achieving marketing recovery, as well as the weakness of the correlation and influence between the two research variables in general in the research sample companies, This indicates the lack of interest of the surveyed companies to achieve marketing recovery and their customers with green production and market orientation , but the most important recommendations of the research are to reconsider the market orientation of the surveyed companies and make them green in line with the orientation of environmental sustainability, and the surveyed companies must draw the attention of customers to the fact that they adopt green orientation in the production and marketing of their products.

This study aims to demonstrate the impact of the leader's positive engagement in achieving happiness in the workplace. The study started with a main problem that included several questions, the most important of which was (What is the impact of the leader’s positive absorption in achieving a sense of happiness among workers in universities and private colleges, the sample of the study?). The research community included three private universities with all their faculties and departments, where the research community reached (440) individuals and the sample size (random stratification) reached (207) members of the administrative staff of the employees only. The questionnaire was used as a main tool in collecting data and information necessary for the study. The study relied on a set of statistical methods available in the (Amos V.23) and (SPSS V.23) program in order to analyze the data and analyze it statistically. The study reached a set of results that were the most important (the statistical results of the leader’s positive absorption variable showed results of a moderate level, and this indicates that private universities and colleges in the Holy Karbala governorate are somewhat interested in adopting the practices and methods of the leader’s positive absorption with teaching and functional staff) . The study concluded with a set of recommendations, the most important of which was (the need to focus and pay attention in private universities and colleges in the holy governorate of Karbala, to adopt the methods of positive absorption of the leader, and apply them in all departments and divisions of colleges by employing people who possess the characteristics of positive absorption of the leader and have the ability to apply them in the field).

This study aims to identify the impact of strategic management of human resources in strategic renewal, and set off problem of the study from From the following main question: “What is the actual role of strategic human resources management in achieving strategic renewal in the company under study?”, has been the questionnaire was used as the main means of collecting information and data, and the descriptive analytical method was used to study a sample of 150 employees at administrative levels in the Petroleum Products Distribution Company in Baghdad, and the data were analyzed using the statistical package SPSSV26 and EXCEL2013, and a set of statistical methods and means were used to reach the results, Including arithmetic mean, standard deviation, and coefficient of variation, and relative importance, frequency and percentages, in addition to the use of a number of tests such as F, T test, and honesty and fortitude Alpha Cronbach, correlation coefficient (Pearson), and multiple and simple regression model, and a number of conclusions were reached, most importantly, a statistically meaningful impact of strategic human resources management on strategic renewal and its indicators of context, content and process the study found a number of recommendations, the most important of which was to focus on the importance of the strategic management of human resources because it has an important role to play in bringing about positive change in organizations through conducting scientific research and holding conferences and training programs for the research company and other companies about its importance. and the continued application of strategic renewal within organizations owing to rapid change in the business environment.

The current research is an introduction to reforming government performance by getting rid of the traditional method of preparing the budget in a way that ensures efficient use of public funds by proposing a budget model that is consistent with the laws in force, such as the Federal Financial Management Law No. (6) of 2019, as the research period extended over the years (2015-2019) for the federal general budget in Iraq, due to the importance of this period due to the difficult economic conditions that the country went through, represented by the war on terrorism and fluctuations in oil prices, in addition to the approval of all budget laws for the years above. One of the most important findings of the research is that the budget system followed in Iraq It cannot achieve the long-term strategic goals of the state, as evidenced by the apparent reluctance of public budgets in covering the state’s strategic projects due to the huge operational expenses in the federal general budget.
Based on the above, the research recommended adopting estimates at the highest level to choose the most appropriate alternative and not being drawn into legal routine, such as issuing the supplementary budget law, and planning to reduce the burden on the budget, especially in the operational aspect. This is done by sponsoring productive institutions (self-financing) to distribute surplus employees to these institutions as a first step, then privatizing them in the future.

In this paper , the comparison was made between the methods greatest possibility and least squares to estimate the survival function of the new modified burr iii distribution (NMBIII) , where the simulation method was used to compare the to methods using the (Mathematica 13) program, as a number of cases were assumed for the parameters and a number of the two methods sample sizes, where the statistical scale (IMSE) was used to find out which were better in estimation, and the results showed the preference of the method of greatest possibility on ordinary least squares .

The research aimed at the impact of the application of lean manufacturing as an input to enhance the performance of a sustainable environment, through the application of the foundations of organizing the work site, reducing preparation & processing time, cellular manfacturing, comprehensive productive mantenance, and TQM. The research adopted the descriptive analytical approach in surveying the opinions of a sample of workers according to a questionnaire prepared for this purpose within two variables (lean manufacturing and sustainable environmental performance) in the Abu Ghraib dairy factory, which numbered (40) individuals, as the questionnaire included (28) items, It was provided with personal interviews and field observations as methods of assistance in enhancing the results of the study. The data was analyzed and hypotheses were tested using appropriate statistical tools, using the statistical program (SPSS V.28) with the adoption of descriptive statistical methods to achieve the objectives of the study in order to reach the required scientific facts.
The researcher reached a number of conclusions, the most important of which was the existence of a significant influence relationship between the pillars of lean manufacturing and sustainable environmental performance, and the existence of a correlation between the research variables.

The current research aims to determine the impact of the marketing strategy in increasing market share. The researcher conducted a field study in the telecommunications company in the holy governorate of Karbala. The community included marketing managers and individuals working in the management of the telecommunications company, distributing 50 questionnaires, Adopting the descriptive analytical approach to reach the research results and obtain information, as the five-point Likert scale was used in the research, and statistical methods were adopted to analyze the data in the JASP statistical program (percentages, weighted arithmetic mean, standard deviation, correlation coefficient, multiple linear regression, F test to determine the quality of the standard model, T test to determine the significance of the standard model, and the R2 coefficient, the one-way analysis of variance). To determine the reliability rate between of the questionnaire, rely on the Cronbach alpha coefficient and the McDonald omega coefficient. The most prominent results were the presence of a significant correlation between the marketing strategy that included (market segmentation and the electronic marketing mix) and increasing market share. The research also found a statistically significant effect of the marketing strategy and increasing market share. The most prominent recommendations that are expected to help other telecommunications companies know and consolidate the concept of marketing strategy and the extent to which companies operating with this concept can advance this concept to avoid the risks that threaten the future of telecommunications companies.

This research presents the complex circular spider distribution obtained by using the inverse transforms rule as a base to propose new circular probability distributions that are characterized as distributions with flexibility and high accuracy in representing statistical data, as they have more parameters compared to probability distributions. We will derive some mathematical properties of the proposed distribution, the expectation, variance, aggregate function, and survival function. The method of greatest possibility was used to estimate the parameters of the circular spider distribution .

The majority of data in the real world deviates from the ideal assumptions made by standard statistical methods. In these situations, the assumption of normality in the data (normal distribution of the data) is violated, or there are non-linear aggregate structures in the data set. We are facing a problem in classification. Traditional discriminant analysis cannot confront this problem. We must search for a robust method that deals with this problem. Therefore, this thesis aimed to use the Robust Kennel Discriminant analysis (RKDA) method in the case of contamination in the data and compare it with discriminant analysis. Using the classification error rate criterion to choose the best band width using an accuracy criterion, as it was shown that the robust kennel discriminant analysis method has an advantage over other methods when density functions deviate from the normal distribution with a high percentage of preference.

ABSTRACT: In this paper, we found the semi-circular modified spherical inverse distribution (for a three-parameter Lindley distribution), which is concerned with converting ordinary (Cartesian) data into polar data (measured by angles) and then finding the characteristics of the semi-circular modified spherical inverse distribution (for a three-parameter Lindley distribution). The parameters of the new distribution are then estimated based on the Maximum Likelihood method and the fractional interval method. For the purpose of comparing the methods of estimating the parameters of the proposed distribution, the Monte Carlo simulation method was employed using a program in the MATLAB language to conduct several experiments with sample sizes. Different sizes (small (30), medium (50) and large (150,100)) based on the statistical standard Mean Squared Error (MSE). The results showed the superiority of the maximum likelihood method in calculating the estimates of the parameters of the proposed distribution under medium and large sample sizes and the superiority of the small method. And medium.

The Master Production Schedule (MPS), which connects effective utilization of production resources to customer service, is a "crucial interface between marketing and manufacturing". One of the main issues with operation is mismanagement of the (MPS), which has the ability to lower customer satisfaction. This work presents a hybrid evolutionary algorithm (ICA-GA) for solving multiobjective (MPS) problems that combines best features of the genetic algorithm (GA) and the imperialist competitive algorithm (ICA). The colonies of each empire are represented by a small population in the algorithm that is being given, and they interact with one another through genetic operators. The numerical results of the (ICA-GA) algorithm, which was tested on five production scenarios, demonstrate the effectiveness and potential of the hybrid algorithm in locating the best solutions.When compared to the outcomes of (GA) and (SA) in all production situations, the (ICA-GA) solutions result in a lower inventory level, maintain a high level of customer satisfaction, and require less overtime.

The research aims to present and analyze the concept of both the brainstorming method and the development of the auditor’s creative thought and its reflection on the quality of the audit and the reduction of fraud. Through the research gap, it is proven that there is a statistically significant effect of brainstorming on the quality of the audit through the auditor’s creative thought in reducing the risks of fraud, as it increased. The responsibilities placed on auditors in the recent period and their major role in detecting fraud, of which there are many types and forms in all aspects of work. The globalization of financial markets and the widespread growth of commercial operations has led to a wide spread of fraudulent operations to the emergence of the need for modern methods to advance the auditing profession, and the use of programs Traditional methods in the auditing process do not contribute to detecting fraud, which the researcher sought through the influence of a new method that contributes to raising the quality of auditing, including the brainstorming method adapted from psychology through understanding, defining and employing this method in ways to develop the auditor’s creative thought to reach a creative idea after proposing it. Ideas are unconditionally and directly related to raising the level of audit quality through the ideas presented that limit and contribute to reducing the risks of fraud. For the purpose of achieving the objectives of this research, a questionnaire was designed and 121 questionnaires were distributed to the offices of auditors, accountants and some university professors. A group was used. Among the statistical methods, the statistical programs SPSS and Amos and appropriate statistical methods Was adopted to test hypotheses. The questionnaire included four axes (brainstorming method, creative thought, audit quality, fraud risk), each axis includes (16 items), and the research found A set of The most important conclusions are that the brainstorming method is important for exchanging opinions and ideas between auditors within the audit team to address a case of manipulation and fraud. It also leads to an increase in the auditor’s experience and contributes to raising creative thinking by achieving distinctive creative ideas during the audit planning process, which increases confidence. The client achieves high audit quality, which is the basic building block of the auditing profession.
In light of these conclusions, a number of recommendations were presented, the most important of which is the necessity of applying the brainstorming method in auditing by holding development conferences and seminars for them, and creating a spirit of competition to attract and exchange new ideas and different experiences to keep pace with current developments and economic openness and advance the auditing profession by increasing the scientific and practical experience of auditors, which It leads to improving the quality of auditing, which is reflected in the provision of better auditing services and contributes to reducing the risks of fraud.

The study aims to know and diagnose the relationship between the application of sustainability accounting standards (FB-MP), which is concerned with the meat, poultry, and dairy industry in agricultural companies, and its relationship to the quality of reporting in financial reports, as companies’ pursuit of sustainable development through adherence to their standards and measurement indicators is one of the Factors that improve the quality of reporting in accounting reports. The research problem stems from the weak disclosure of Iraqi companies operating in the agricultural sector and listed on the Iraqi Stock Exchange about the indicators of the sustainability standard (FB-MP) in their published reports, due to their main and important role in enhancing the quality of financial reporting. Hence the research hypothesis: Does applying the FB-MP sustainability accounting standard have an impact on the quality of reporting in the financial reports of the companies in the research sample? The importance of the research identified the importance of sustainability accounting standards (SASB standards) and their indicators, which include financial and non-financial information reported in accounting reports. The study sample represented companies in the agricultural sector, which numbered (4) companies for the period (2016-2022). The level of reporting of financial and non-financial information (SASB standards) was measured by using the sustainability accounting standard for the meat, poultry and dairy industry (FB-MP standard). ). And measuring the quality of reporting by analyzing the statements of the research sample companies to determine the qualitative characteristics of the accounting information in the accounting statements using solid indicators that match what is stated in the conceptual framework of financial accounting. The results of the research showed that companies recorded a weakness in disclosing indicators measuring the sustainability standard (FB-MP) if they reached (21.35%) .The quality of financial reports is low (35.475%). The most important conclusions were as follows: - Sustainability accounting, through standards issued by relevant professional institutions and their measurement indicators, such as SASB standards, contributes to the quality of reporting in the reports provided by the organization, and this information increases investors’ confidence in it.

The purpose of this study was to determine the effect of internal auditing quality on profit quality for Iraqi private banks represented by the governmental and private sectors, using the independent variable internal auditing and the dependent variable profit quality. Based on published questionnaires for a sample of Iraqi banks listed on the Iraq Stock Exchange, quantitative data were used for this purpose, and the SPSS program was used for statistical analysis of this data through correlation and regression models to examine the nature of the relationship and the effect between the variables of the study. 200 questionnaires were distributed, with 188 valid responses for analysis. The response rate was 96% when using the response equation. The article concluded that all elements of internal auditing quality had an impact on profit quality. The study advised that more studies be conducted to illustrate the importance of internal auditing quality within banks, as well as its role in protecting banks' resources from waste and misuse.

The objective of the research is to predict banking crises through a series of historical data of a range of financial and economic variables in Turkey and to test a proposed prediction model represented in the Markov model of system replacement (Markov-Switching) to reach the possibility of generating accurate predictive signals capable of predicting future crises. Forecasting models may have been and continue to be intellectual and applied debates about the relevance and preference of these models for predicting banking crises, especially after traditional warning models failed to predict the global financial crisis (2008).
So this research came to see this argument and try to solve it by testing the Markov model to switch the system in the light of the data obtained for the sample study and using quarterly data for the duration of the (first quarter of 2000) until (first quarter of 2023), using many financial, statistical and sporting methods, the study concluded a number of conclusions, perhaps the most important of which is that Markov's model of system replacement is strong as an indicator for predicting banking crises. He could generate a higher probability of crisis. Furthermore, the analysis within the sample indicates that these indicators could provide a prediction signal of up to several quarters prior to the change of the system in question. The study produced a number of recommendations, perhaps most important of which is the need to adopt the Markov model as a forecasting model as a result of its accuracy in predicting banking crises

Bank liquidity and its relationship to monetary policy variables are among the important topics that have an impact on the Iraqi economy. The changes that occur in bank liquidity are affected by one or all of the monetary policy variables in the dynamic movement between these variables. Bank liquidity has an impact in dealing with economic situations of inflation or recession. An increase in bank liquidity has a role in providing financing for many investment and infrastructure projects through granting credit and other banking services, and this has an impact on increasing production, financial stability, and achieving monetary policy goals. Banking liquidity is the focus of attention and scrutiny of many researchers, but in most cases their auditing thought and scientific research have neglected the process of studying at these two levels, that is, the overall level and the effects that monetary policy variables can have on banking liquidity and comparing these results with the effects that can be achieved. Monetary policy variables in bank liquidity at the micro level for each bank individually. Hence, the monetary policy maker must take these two matters into account when planning the monetary policy and using its tools, mechanisms and variables, completely and partially, and then the picture is complete for him in order to achieve the objectives of monetary policy in achieving monetary and financial stability and ensuring A unified impact of monetary policy measures in influencing bank liquidity at the macro level of the banking system as a whole and the micro level of each bank separately. Thus, banks are within the monetary policy directions and a means of creating financial and monetary stability in the Iraqi economy.

Oil-exporting countries possess natural wealth. They are characterized as rich countries, which dream of achieving prosperity and economic progress in all fields, taking advantage of the oil revenues they gain from exporting their natural wealth. These countries are supposed to invest these wealth in a way that develops people and develops their skills to achieve their well-being, which is what makes us We ask more than one question, inquiring about the causes of this shortage and ways to remedy it at a time when the oil-producing countries have achieved great progress in oil revenues due to the continuous increase in oil prices without a significant increase in human development indicators, especially in the Iraqi economy. This study aims to highlight the role of changes in oil prices. Oil on human development indicators, given that the Iraqi oil economy depends in large part of its revenues on oil exports. Hence, the study came to clarify the large discrepancy between the volume of oil revenues and human development indicators for Iraq, due to the continuous increase in oil prices and the absence of a significant increase in human development indicators, especially Iraq. . Through our hypothesis, we have found a positive relationship between oil price changes and human development indicators, but this relationship is still weak in the Iraqi economy. The study also recommended paying attention to the issue of human development and its various indicators by directing research centers and universities to these studies in a way that contributes to the development of human resources in the Iraqi economy