AL-Anbar University journal of Economic and Administration Sciences

the The aim of the research is to know the role of the credit policy components in reducing banking crises for the Iraqi banking sector, by identifying the components of the credit policy and also knowing the nature of banking crises in addition to a statement of the failure of the Islamic Atta Bank (research sample).
Through the results of the research, it was found that the Al-Ataa Islamic Bank (the research sample) has regressed its financial performance to a situation in which it has become unable to continue performing daily banking operations, noting that there is an imbalance in the bank’s financial indicators due to mismanagement that led to a deterioration The conditions of the bank and the Central Bank placing itself under probate, and it is also noted that the research sample bank was suffering from a liquidity crisis in the years preceding the wills, as well as in the year of imposing wills on the bank, due to non-compliance with the specific instructions of the Central Bank, which leads to risks that it may be exposed to. The bank, and recommended the research regarding the need for the Islamic banking sector to follow the indicators of caution and caution, because it serves as a framework that achieves the goals it seeks, in addition to ensuring the safety of the entire banking sector from exposure to crises, in addition to the need to do the necessary work in preparing financial statements by the bank And the Central Bank of Iraq to match the statements sent to it with the real financial statements of the bank, and finally it was recommended that the research sample bank should abide by the components of the The credit policy is not to be exposed to bank failure and thus bankruptcy because of its significant impact on the work of the bank\'s course.

The aim of the research is to take a panoramic view of the nature of economic diversification, analyze its dimensions, try to stand on the map of economic diversity in Iraq, what are the imperatives required to achieve it, and what kind of challenges it may face in achieving the required diversification by reviewing its theoretical and empirical proposals, (2004-2014). As well as the adoption of the Herfindahl-Hirshman Index (HHI) to identify the degree of diversity. The results of the research clearly revealed the absence of economic diversification of Iraq in general during the study period, and that the government\'s ability to achieve it in the foreseeable future and under the existing economic, political and social conditions is a matter of considerable uncertainty.

The aim of the research is to identify the impact of solvency on profitability indicators, as a number of indicators of the independent variable solvency were used of which (liquidity, net cash flow, debt and equity), and indicators of profitability of the dependent variable (return on assets ROA and return on equity ROE), and the application the research to (five) Iraqi joint-stock insurance companies that are listed in the Securities Commission for the period from 2012 - 2020, using a set of methods and programs, including the (excel) program for financial analysis and (panel data) for standard tests. After analyzing the research data and selecting its hypotheses, a set of results was reached most notably (there is an impact relationship of solvency in profitability indicators). The results of the standard analysis indicated that some hypotheses had a significant impact with profitability indicators and others had an effect, but it was not significant, as well as the insurance companies possessing sufficient solvency, and the ability to achieve profitability. Based on the results that were reached, a number of recommendations were made, most notably that insurance companies provide support and attention to indicators of solvency for its importance in strengthening the company’s financial position, as well as giving a safety indication to the creditors of the companies’ ability to fulfill their financial obligations, and keenness to maintain good liquidity ratios and work to increase them because of the importance of this in enhancing the company’s financial solvency and its ability to fulfill its short-term obligations, and this reflected positively in achieving profitability.

The research aims to study some macroeconomic variables (economic growth, inflation, unemployment, money supply (M2)) and their relationship to public debt, in addition to measuring and analyzing the relationship between some macroeconomic variables and public debt in the Iraqi economy. For the period (2004-2020). As the research relied on the descriptive approach and the quantitative approach based on econometrics through the application of modern standard methods, as the methodology of the Autoregressive Distributed Deceleration Model (ARDL) was used, and the quarterly data for the period (2004-2020) was used in order to measure and analyze the relationship between some macroeconomic variables And represented by (economic growth, inflation, unemployment, broad money supply) as independent variables and public debt as a dependent variable through the use of the statistical program (Eviews 10). The most important findings of the research are the existence of an inverse relationship in the short and long terms between the independent variables represented by (economic growth, money supply, inflation, unemployment) and the dependent variable represented by (public debt), meaning that the high rates of independent economic variables positively affect the Public debt, which leads to its decline. The research recommended that the responsible authorities represented by macroeconomic policies should work to find ways and means that reduce dependence on external debt because it is a source of concern and danger to the Iraqi economy, especially with regard to the factor of economic and political dependence that results from this public debt, especially that Iraq enjoys With financial abundance and fertile soil, the responsible authorities must work hard to obtain the best independence for these wealth.

The purpose of this study is to study foreign trade and its impact on exchange rates, and to clarify the theoretical basis of foreign trade and the relationship between foreign trade and exchange rates through the analysis and measurement of foreign trade indicators and their impact on exchange rates. relationship between foreign trade and exchange rates, and obtain results showing the relationship between foreign trade and exchange rates, using a lag-distributed time-delay (ARDL) autoregressive model to estimate short- and long-term relationships through statistical procedures (Eveiwes10).

The research aims to focus on the dimensions of financial behavior (financial knowledge, financial position, financial orientation) and its role in improving investors’ decisions at the level of the companies studied. The research problem revolved around a question that says (Does financial behavior and its dimensions have a role in improving investors’ decisions ?.) The hypotheses were built on testing the existence of correlations and influence between financial behavior and improving investors’ decisions. The research used the descriptive and analytical approach to determine these relationships between the research variables. A questionnaire form was used as the main tool for collecting research data and information, and it was distributed to the sample members, which numbered (75) Investing in financial companies listed on the Iraq Stock Exchange, he used the statistical program package (Spss-25) to analyze the research data. The researcher reached a set of conclusions, the most important of which is the existence of correlations and influence between financial behavior and investors’ decisions, and the most important conclusions are attention to investors’ decisions according to the dimensions of financial behavior. Because of its impact on the work of companies and their continuity in the future.

Analyzing a sample of companies listed on the Iraq Stock Exchange, because the stock market has basic colors and international and local standards, based on other information, the current colors are different, the current supply, the future supply, and the financial information will accumulate in the near future. On this basis, the first axis: the financial accounting system, the second axis: the financial accounting system, and the second axis: the stock market. test) for the significant differences of the research variables, domains, ensuring the sixth topic: direct results and recommendations.

The countries of the world depend on their different levels and the degree of their economic progress in the development of their national economy mainly on the goods and services they export. The fact that it is considered one of the pillars of economic growth and is responsible for the positive and negative features of its trends and a major source in creating new productive capacity. According to the foregoing, the research aims to estimate and analyze the existing economic relationship between exports and the capital formation of Saudi Arabia for the period (1980-2020) based on the co-integration methodology using the Autoregressive Distributed Lag cointegration technique (ARDL), so that the research comes out with conclusions, including a statement of influence The large number of oil exports on the fixed capital formation, in addition to making sure that there is a long and short term relationship between the variables of the model during the research period

The primary aim of accounting information is to enhance understanding and reduce uncertainties for both internal and external users, enabling them to make well-informed economic decisions. Consequently, when discussing the advantages of accounting information, the focus lies on the specific qualitative attributes it should possess, alongside the effectiveness of the accounting information system\\\'s design. This study delved into the connection between internal auditors and the traits of accounting information, aiming to ascertain how internal auditors relate to accounting information and how these attributes influence their role. The study illuminated the significance of this subject and outlined its motivations. Several key findings emerged from the research, including identifying factors that impact the relationship between internal auditors and the characteristics of accounting information, such as quality, reliability, accuracy, and positivity. Moreover, the study revealed that the presence of internal auditors positively impacts the attributes of accounting information, enhancing its quality, reliability, and accuracy. The results were meticulously analyzed and compared with prior research, elucidating various concepts and impacts of the relationship between internal auditors and accounting information characteristics. Additionally, the study pinpointed future research avenues pertaining to the internal auditor\\\'s influence on accounting information characteristics. Various recommendations and contributions were put forth, including elevating the role of internal auditors in enhancing the quality, reliability, and accuracy of accounting information, refining company accounting procedures and internal controls. Employing a scientific methodology, data were gathered from literature and previous studies, then analyzed using a critical approach. The research concluded that the relationship between internal auditors and accounting information characteristics is intricately linked, with these attributes bolstering internal auditors\\\' effectiveness in fulfilling their duties and improving organizational accounting performance. Among the pivotal insights and recommendations drawn from the research is the imperative to prioritize the quality improvement of accounting information and to refine internal auditing methods to fortify its role within economic entities. Ultimately, this research represents a significant contribution to understanding the relationship between internal auditors and accounting information characteristics, with potential applications in refining accounting practices and internal auditing within organizations.

The research aims to shed light on innovative means of financing projects of a sustainable nature (development projects), which contribute significantly to achieving sustainable development in Iraq, As these projects require the allocation of large sums despite the limited direct economic returns from them, which leads to the reluctance of investors in the private sector from such projects, and the inability of the federal budget to finance such projects, as 83% of the federal budget for the year 2021 is operational expenses. As for investment expenditures, they represented only 17% of the total expenditures, In addition, development projects that are financed from the budget suffer from many problems that lead to obstructing the implementation or completion of these projects, such as the delay in approving the annual budget and bureaucratic problems.
The importance of the research stems from the importance of sustainable investments (development projects) because of the environmental, social and economic returns that they may achieve, and Iraq is in dire need to invest in such projects, and despite the importance of these projects, there are many problems that prevent the possibility of implementing these development projects in a way Direct from the federal budget, which requires searching for innovative ways to finance such projects.
The analytical approach was adopted in the practical aspect, where the value of donations and subsidies in the banking sector in general was measured in order to know the relative importance of these amounts and how to invest them in an optimal manner.
The most important results were the lack of a comprehensive development plan to direct the donations and subsidies made by the various institutions in a correct strategic direction, The research concluded with the most important recommendations, which are necessary to direct the social contributions made by companies towards sustainable investments, since the aim of these contributions is to help society and contribute to its well-being.

The research aims to shed light on innovative means of financing projects of a sustainable nature (development projects), which contribute significantly to achieving sustainable development in Iraq, As these projects require the allocation of large sums despite the limited direct economic returns from them, which leads to the reluctance of investors in the private sector from such projects, and the inability of the federal budget to finance such projects, as 83% of the federal budget for the year 2021 is operational expenses. As for investment expenditures, they represented only 17% of the total expenditures, In addition, development projects that are financed from the budget suffer from many problems that lead to obstructing the implementation or completion of these projects, such as the delay in approving the annual budget and bureaucratic problems.
The importance of the research stems from the importance of sustainable investments (development projects) because of the environmental, social and economic returns that they may achieve, and Iraq is in dire need to invest in such projects, and despite the importance of these projects, there are many problems that prevent the possibility of implementing these development projects in a way Direct from the federal budget, which requires searching for innovative ways to finance such projects.
The analytical approach was adopted in the practical aspect, where the value of donations and subsidies in the banking sector in general was measured in order to know the relative importance of these amounts and how to invest them in an optimal manner.
The most important results were the lack of a comprehensive development plan to direct the donations and subsidies made by the various institutions in a correct strategic direction, The research concluded with the most important recommendations, which are necessary to direct the social contributions made by companies towards sustainable investments, since the aim of these contributions is to help society and contribute to its well-being.

The research aims to shed light on innovative means of financing projects of a sustainable nature (development projects), which contribute significantly to achieving sustainable development in Iraq, As these projects require the allocation of large sums despite the limited direct economic returns from them, which leads to the reluctance of investors in the private sector from such projects, and the inability of the federal budget to finance such projects, as 83% of the federal budget for the year 2021 is operational expenses. As for investment expenditures, they represented only 17% of the total expenditures, In addition, development projects that are financed from the budget suffer from many problems that lead to obstructing the implementation or completion of these projects, such as the delay in approving the annual budget and bureaucratic problems.
The importance of the research stems from the importance of sustainable investments (development projects) because of the environmental, social and economic returns that they may achieve, and Iraq is in dire need to invest in such projects, and despite the importance of these projects, there are many problems that prevent the possibility of implementing these development projects in a way Direct from the federal budget, which requires searching for innovative ways to finance such projects.
The analytical approach was adopted in the practical aspect, where the value of donations and subsidies in the banking sector in general was measured in order to know the relative importance of these amounts and how to invest them in an optimal manner.
The most important results were the lack of a comprehensive development plan to direct the donations and subsidies made by the various institutions in a correct strategic direction, The research concluded with the most important recommendations, which are necessary to direct the social contributions made by companies towards sustainable investments, since the aim of these contributions is to help society and contribute to its well-being.

The researcher's endeavor was to know and diagnose the computer-aided manufacturing strategy (CIM) in its dimensions, computer-aided product design (CAD), manufacturing planning, computer-aided manufacturing, inspection and follow-up of the Iraqi environment, specifically in the General Company for the Glass, Ceramic and Refractory Industry in Ramadi, through a field study in that organization and on the diversity of their administrative levels. Given the lack of interest of many governmental organizations in the subject of Computer Integrated Manufacturing (CIM) and the importance of the subject from the researcher’s point of view, in addition to the studies that dealt with the study variable in the Iraqi environment, we decided to address this subject in a comprehensive manner in an attempt to diagnose the application of Computer Integrated Manufacturing (CIM). To arrive at scientific and practical solutions that would address the problem of the study, a sample consisting of 50 people was selected from various departments, divisions, and units of the organization as a sample for the study. The questionnaire form was relied upon as the main means of collecting and analyzing data, which was processed using a set of statistical tools such as the arithmetic mean, standard deviation, coefficient of variation, as well as the T.test, which was processed using the statistical program SPSS V.27 on the computer. The study found many things that are important to the organization under study, the most important of which are:
• There is agreement among the study sample about implementing the Computer Integrated Manufacturing (CIM) strategy in its dimensions.
• The existence of a somewhat appropriate technological infrastructure for adopting a computer-integrated manufacturing (CIM) strategy in the organization under study.
Based on the conclusions reached by the researcher, he presented a set of recommendations that are consistent with those conclusions, including the urgent need to adopt the topics of Computer Integrated Manufacturing (CIM) as a new and innovative culture in the manufacturing process in the Iraqi environment as it is a source that brings many profits in most cases on the one hand and adopting An important culture is represented by preserving the environment on the other hand.

Aims, indebtedness, quality of assets and capital adequacy), and indicators of the dependent variable represented by the rate of return on the share. The research was applied in the Iraqi banking sector on a sample consisting of (12) banks for the period from (2011-2020), and a set of methods and programs were used, including the ((EXCEL) program for financial analysis And the ((Panel data) program to test the effect relationship, and after analyzing the research data and testing its hypotheses, a set of results were reached, most notably (the presence of a statistically significant effect of financial health with its indicators on the rate of return per share for private banks listed in the Iraq Stock Exchange), as the results show Financial analysis The validity of the main hypothesis that the research sample banks enjoy sufficient financial health to achieve an acceptable rate of return on the share, and based on the results reached by the research presented a number of recommendations, the most prominent of which was providing adequate liquidity rates by converting assets into cash and issuing bonds and loans and this It increases confidence in banks when it comes to depositors' withdrawals, and these banks also carry out investment operations. They must first verify these investments, are they profitable? H and get accustomed to these banks with profits, to address the risks that these banks may be exposed to and because of the importance of this in enhancing the financial health of banks and its positive impact on the rate of return on the share.

The current study aimed to investigate the relationship between competitive strategies and competitive advantage at selected agricultural businesses. The researcher adapted Porter’s generic strategies to measure competitiveness and its relationship with competitive advantage. The study developed three researcher hypotheses to measure the relationship between each (cost leadership strategy, differentiation strategy, and focus strategy) as dimensions of generic strategies with competitive advantage. A quantitative research method was employed to measure the current study. The researcher distributed 60 questionnaires to the agricultural engineers, with 53 of them being returned and properly completed. In order for respondents to comprehend the instrument, researchers translated a few questions into the local language. According to the findings of the current study, all three generic strategies have a predictive relationship with competitive advantage in the agricultural business, but the cost leadership strategy had the highest influence compared with the other strategies; therefore, the study recommended applying the cost leadership strategy to attract more customers and gain competitive advantage at agricultural businesses.