Journal of Baghdad College of Economic sciences University

Companies have a constant interest in how investors perceive them and evaluate them. This
may prompt them to think about what “investors will think”, given that the impression that
companies create has impacts on the way investors perceive, evaluate and process them, so they
often try to convey positive images of their company. Promote the achievement of the desired goals,
with the aim of making them more attractive to investors, and from the above point of view, the
departure of corporate administrations from the disclosure paths and their Prospective to disclose
their expectations and future actions in accordance with Prospective disclosure strategies, it may
not be possible for investors to know the suitability of what these companies are planning with the
environment Therefore, the research aims to clarify the Prospective disclosure of optimistic
information in the context of company reports, and to indicate the extent to which Prospective
disclosure strategies are applied in the annual company reports and its reflection on improving
investor decisions. For the purpose of achieving the research goal, the method of analysis was relied
on Results of the questionnaire form, which is designed to investigate the opinions of experts and
specialists (the research sample), by using A set of appropriate statistical methods to analyze the
three research variables to show the impact and correlation, using the statistical program (SPSS
Vr.24) and the (AMOS) package.
The researchers reached a set of conclusions, the most important of which is that future
optimistic information is of great importance in the investment decision-making process, due to the
increasing demand for this information, to increase knowledge and reduce investment risks and
uncertainty, as well as the tendency of companies to provide optimistic information in the future in
an attempt to convey their side. For matters and issues of concern to investors, this can contribute to
improving their preferred images, and therefore, by trying managers to present their results in the
best way that is useful to influence the impression of users of accounting information.
The most important thing recommended by researchers is to increase awareness of companies
listed on the Iraq Stock Exchange of the importance of disclosing optimistic future information in
their annual reports, since relying on traditional disclosure based on current and past information
alone is not sufficient to make rational investment decisions, as well as raising awareness of Those
companies need to adopt companies listed on the Iraq Stock Exchange to disclose future optimistic
information and display its components, whether quantitative or descriptive, in their reports and
financial statements, in an effort to provide information capable of making a difference in investor
decisions

The research aims to study the issue of the importance of financial diagnosis in making
financial decisions in the national insurance company in question and to achieve the objectives of
the research and to answer its questions. The theoretical research, as for the practical side, was
based on preparing an analytical study of the financial position of the company by using the
descriptive and analytical approach to reach the research objectives, and the research reached the
most important conclusions which are as )The success of using the financial indicators for financial
analysis in the National Insurance Company depends on the skills and expertise in order to benefit
from all the existing resources to develop the company's financial position, and it reveals the low
operational efficiency in the use of its resources in the company's operations, which was explained
by the activity indicators (debtor turnover rate, average Collection period, fixed asset turnover).
The study recommended that attention should be paid to activity indicators as it shows the
operational efficiency with which the National Insurance Company uses the assets or resources
available to it, and then helps to reveal weakness or low efficiency in the use of resources in the
company's operations, and that the decision of the National Insurance Company is based on the
study and analysis of the financial situation And the risks they are exposed to, and not relying
primarily on the results shown in the financial statements.

Change is one of the sensitive topics that has received wide attention by researchers in the field
of management and organization because of its significant and effective impact on the success of
various organizations, which prompted the researcher to study the relationship of influence to areas
of change with its dimensions (changing the organizational structure, changing technology,
changing human resources, changing tasks) and developing Human resource skills in the premium
class hotel sector in Baghdad and a comparison between the change made by hotel organizations
towards the development of their human resources. To achieve this, several questions were raised
that expressed the problem of the study, centered on the nature of the correlation and influence
relationship between its variables in the hotels of the study sample. While the importance of the
study is represented in providing a theoretical framework that links two variables of organizational
behavior, namely, areas of change and human resource skills in the hotel sector. To achieve results
that enable premium-class hotels to develop human resource skills in the hotel sector, as well as
realize the importance of areas of change and their role in crystallizing solutions to the problems
they suffer. The study adopted the analytical exploratory approach to complete it, and the study
community included four of the excellent class hotels of the city of Baghdad, while the study
sample was represented by a number of managers in the upper and middle administrations,
represented by (delegated managers of hotels, managers of departments in hotels, managers of
people in hotels) for the researched hotels. (100) a questionnaire to be the primary data in the
statistical analysis and by adopting the questionnaire as a main tool in collecting it, which included
(35) paragraphs, and the study relied on the statistical program SPSS)) to analyze the data with the
adoption of descriptive statistics methods (normal distribution test, confirmatory factor analysis,
and building models of variables , Arithmetic mean, percentages, standard deviation, relative
importance, Spearman's correlation coefficient, simple and multiple linear regression coefficient, f
test and coefficient of determination) to test his hypotheses. The results of the study concluded that
there is a clear impact of the areas of change in the development of human resources skills in the
hotel sector directly and at the level of sub- and total dimensions, as the tasks recorded the highest
impact among the dimensions of change in human resources skills. The researcher reached a set of
recommendations, the most important of which is investment The impact between the areas of
change and human resource skills in the hotel sector, and what contributes to the development of
those skills.

Risks of auditing work, Analytical procedures, Indicators of analytical procedures,
Legal liability, Contract risk, Audit risks.

This research deals with the subject of "The Relationship Between Transformational Leadership
and Organizational Innovation" analytical study at a state company for Electrical Industries. The
research aim to answering the following main question:
What's the relationship between dimensions of Transformational Leadership and Organizational
Innovation .And to achieve the objective of the study the researcher used descriptive analytical
approach.
The research has been applied and test statistically by developed a special questionnaire of a
sample from managers at this company. A connection and effector elation has been found between
the two variables.

The research aims to identify the impact of external auditing on the quality of accounting
information systems in the telecommunications sector companies in Iraq. The research used the
descriptive, analytical and inferential approach. The research tool consisted of an electronic
questionnaire form. An average level of the quality of accounting operations systems with its four
dimensions (efficiency - credibility - effectiveness - its role in reducing risks) in companies
operating in the telecommunications sector in Iraq. It was also found that there is a direct impact of
auditing on the quality of accounting information systems in its four dimensions (efficiency -
credibility - effectiveness - its role in reducing risks) in companies operating in the
telecommunications sector in Iraq.
The study recommended the need to work on raising the efficiency of the accounting
systems used in companies operating in the telecommunications sector in Iraq by providing modern
technological methods in the accounting field and providing training programs and courses for
employees to raise their level of performance, as well as the need for researchers and academics to
conduct more research and studies related to identifying The effect of auditing on the efficiency of

Represents a supervisory and oversight role of the Central Bank towards finding a sober banking sector, as the procedures , regulations and laws that the Central Bank insists on its implementation with the utmost precision, and that was to protect depositors and shareholders' class basis rights, but it is in the interest of the bank in the end, as it seeks to improve the performance of commercial banks and vaccinated against falling into the blunders, they also contribute to building a sober and stable banking sector and security contributes to the welfare and employment
optimization of economic resources, and treatment of research (and the presence of banks decline in financial performance, according to financial performance indicators to the level Which it has become difficult for them to comply with the requirements commercial banking operations, which may be reflected negatively on the banking system in general.
And research started from the premise that: contributes to the central bank contributes to (in turn, the supervisory and regulatory) in dealing with the case of default of commercial banks in Iraq by taking appropriate measures, whether The researcher reached a number of conclusions:
(The Central Bank of Iraq established a bridge bank in order to bridge the gap between the default of the bank and the time when the CBI can carry out a satisfactory purchase by a third party).
Therefore, the research recommended a set of recommendations, the most important (the need to update the means and tools adopted by the Central Bank of Iraq and develop them in line with the reality of the risks facing the banking sector in Iraq and the use of optimal methods in the control and follow-up of commercial banks and then increase the ability to predict banking crises before they occur )before placing the bank under guardianship or after.

Purpuse - The research seeks to test the relationship between cognitive abilities and the empowerment of workers in one of the formations of the Ministry of Labor and Social Affairs, which is the Authority for the Care of People with Disabilities and Special Needs, as it is a vital service organization that has a primary role in serving an important segment and they are people with disabilities and special needs. Knowing its role in achieving employee empowerment can help it in facing these changes and achieving its goal of providing the best quality and quantity services to that neglected segment of Iraqi societ. Design/methodology/approach: The research sample was chosen by using a random sample consiste of (140) workers, and the questionnaire was relied upon as a main tool to obtain research data, which was prepared based on a number of ready-made measures after it was subjected to validity and reliability tests. The Hypotheses that is answering of the research questions was exame. An analytical descriptive approach and statistical tests were used, such as: mean, standard deviation, percentages and frequencies, Pearson correlation coefficient, simple linear regression, and use the statistical program (SPSS, V.24).

Knowledge is a framework for describing the facts, characteristics, and behaviors of a specific issue, and it is stored in documents, whether electronic or paper. Knowledge is the highest stage of awareness and perception and includes participation, understanding and the ability to rise, and it is the outcome of the combination of information, experience and intuition sometimes and the ability to make the appropriate decision at the right time. This research include three axes, the first of which is "research methodology", which summarized the importance of research, its objectives, the
problem of research and hypotheses, in addition to previous studies in this field. The second axis,
"the theoretical aspect," in which the concept of knowledge, its types, rules, and the relationship of knowledge to artificial intelligence were clarified. While the third axis dealt with the "practical side" of applying knowledge bases to the projects of the Nineveh Water Directorate, in order to know the best among the projects and the defects in other projects. The data were collected from the field of the study using a face-to-face interview method, and then the Matlab application was used to analyze the data and draw conclusions. The study concluded that artificial ntelligence, which is one of the most important applications of knowledge bases, has proven highly efficient in clarifying the results of the examinations of the examined directorate

The phenomenon of unemployment is one of the most important and serious economic and social problems facing the economies and societies of all countries, and its severity varies from one country to another according to the circumstances of the country. As for Iraq, unemployment rates increased as a result of the wars it fought, which led to a major imbalance in the labor market, and consequently, unemployment aggravated. Accordingly, the research aims to reduce this phenomenon. The descriptive analytical approach was adopted using the product tab 16 One of the
most important results was the negative relationship between tourism services and unemployment. When tourism services decrease, unemployment increases and vice versa, and this is in accordance with the operative theory of economics. Especially the tourism sector.

The issue of peace in Islamic banks and its role in promoting financing in accordance with Islamic law is one of the important topics. God, may He be glorified and exalted, has made clear in the Holy Qur’an as well as in the Sunnah of the Messenger - may God bless him and grant him peace - the provisions and laws of transactions between people. In order to guarantee the rights of both parties to the contract, and among these transactions are sales of all kinds, and it is known that there are several types of sale, some of which are permissible, some of which are forbidden, and
some of them are contrary to the original that the sales brought in as a whole but that it came as permissible and permissible such as selling peace Salam sale was known in Medina before the Prophet, may God bless him and grant him peace, came to it. The people of Medina used to lend a loan on the fruits for a period of up to a year, two or three, and when the Messenger - may God bless him and grant him peace - migrated to them and settled in Medina, he approved the sale of peace. However, he made for him special laws and laws that must be implemented in order for the sale to be valid. The importance of the research is represented by considering the peace contract as one of the most important contracts that can benefit Islamic banking, in terms of quantity and quality. As it is achieved through the revitalization of the economy, through the contracts that farmers and industrialists try with banks to finance their farms and factories, providing liquidity with which they can gain profitable productivity, and banks also benefit from a great benefit by employing the money that their coffers are full of and they cannot develop it with means that
achieve a kind of protection and profitability, They suffer a lot from investment management, just
as traditional banks suffer from liquidity management due to their great financial abundance.
One of the most important findings of this research is the possibility of benefiting from holding
peace at the present time and on a large scale.
The most important of the recommendations is the interest in holding peace in terms of its implementation and pillars and in accordance with Islamic law

This study aimed at recognizing the level of implementation of learning organization and organizational excellence in Alsalam University College in Baghdad and also at uncovering the nature of the relationship between learning organizational and organizational excellence in addition to specifying the extent of differences of statistical value in the responses of the researched subjects concerning the dimensions of learning organizational affecting organizational excellence and the attempt to reach recommendations In order to improve the level of performance of this university in a way that contributes to achieving the desired goals of this institution, which aims to serve the
country and the citizen.
The study results showed the level of implementation of learning organization and organizational excellence at a medium level within the researched universitie’ with the presence of evidential statistic relationship between of earning organization and organizational excellence, with the results also proving evidential statistic differences in the responses concerning the dimensions of learning organization that affect organizational excellence attributed to the variables (years of service, age, academic qualification), and the lack of differences of evidential statistic value in the responses about learning organization that affect organizational excellence attributed to the variables (sex – social situation).