Journal of Baghdad College of Economic sciences University

The current research aims to know the severity of reducing waste by green competitive advantage in the General Company for the Textile and Leather Industry in Baghdad. The research problem can be formulated in the following question: Is there an effect to reduce waste in the green competitive advantage in the research sample company?
For the purpose of achieving the goal of the research, the descriptive analytical method was used, and a questionnaire was prepared to collect the necessary data, which is a measure of the research.
The questionnaire was distributed to a sample that was taken randomly according to the equation of Stephen Thompson. 154), and to test the research hypotheses, a set of statistical methods were adopted and based on the statistical program (SPSS.V.25) and the program (SMART PLS V.3.3.9).
This research reached a set of conclusions, the most important of which are: that the waste reduction variable affects the competitive advantage Green in the company sample search.

The current research dealt with private banking sector in Baghdad, and from it the research problem was launched to answer extent to which the surveyed bank administrations realized the importance of the research variables represented by (knowledge dynamics, customer experience management) and is there relationship between these two variables, and the research aimed to analyze relationship between research variables in descriptive analysis And practically for relationship of knowledge dynamics as an independent variable and management of customer
experience as a variable dependent on the research community represented by private banks, and in
order to achieve these goals, the field of research (10) banks as research community was chosen:
Middle East, Iraqi investment, Iraqi National, Babylon, Commercial gulf, Islamic Elaf The Iraqi Federation, the Islamic National, Ashur International, International Development, sample was represented by (120) managers in surveyed banks.

The aim of the research is to achieve the selection of suppliers by using one of the multi-criteria decision-making methods, which is the (Fuzzy Technique for order preference by similarity to ideal solution, to take advantage of the of this approach and to achieve maximum savings in time and cost and reduce the times related to receiving the materials needed by the organization and based on the intellectual and field problem, the question can be raised The following is how to achieve the company's competitive advantages, achieve the least time and reduce the level of inventory, based on the correct scientific foundations in selecting suppliers? It has been relied on the use of indicators and mathematical equations to apply this approach to select the suppliers in Ur company. The method was
built and programmed within the programming language (Matlab). As for the most prominent recommendations, the factory administration’s dependence on the entrance, as it leads to reducing costs, increasing the efficiency of selecting suppliers, reducing waiting times and delivery periods,
and reducing production costs, which is reflected in the performance of the processing group in the company, the research sample.
Among the most important results that the researcher reached from applying the te Fuzzy
Technique for Order Preferences by Similarity to Ideal Solution methodfor the suppliers 15 and according to the computational steps for this method

The current research aims to diagnose the type and level of influence of marketing prowess on sustainable competitive advantage. (66) individuals from the directors of departments and branches, assistant directors of departments, division officials, employees of the planning and marketing department, and salesmen in the National Insurance Company in Baghdad. The questionnaire was used as a tool for collecting data and information. It was prepared by the researcher after it was subjected to arbitration and to test the validity and reliability, in addition to the researcher’s field presence and the use of observation. Arithmetic, standard deviation, coefficient of variation, simple
linear regression equation, and the research showed significant results represented by a positive relationship between the research variables, and the researcher reached a number of conclusions, most notably marketing ingenuity is an effective way to achieve a sustainable competitive advantage, The conclusion of the research was a set of recommendations, most notably the need for the company in question to adopt modern techniques and methods that facilitate the completion of its activities represented in the search for opportunities that it must seize and the threats that it may face.

The variables of the current research in the recent period have received increasing attention for being one of the important and influential topics on the future of service institutions, especially health ones, as the customer (the patient) is considered one of the most important elements that are focused on in the production process and the provision of goods and services. From this point of view, the research problem has been identified through the large gap that has emerged and aggravated in the field of institutions seeking to improve the value provided to the customer through the commodity or service provided to him, especially health care institutions that are looking to
attract this customer (patient) and improve the value provided to him. The problem also emerged about the nature and level of interest in the dimensions of value engineering and customer value in hospitals, the research sample, and the extent of the impact of the dimensions of value engineering technology in improving the value of the patient. To study this, the research adopted a test of the type and direction of the relationship between value engineering technology as an independent variable and customer value as a responsive variable. The aim of the current research is to test and determine the technical relationship of value engineering in improving customer value. A number of
hypotheses have been formulated for this purpose, the most important of which is finding the correlation and influence relationship between the value engineering variable and the customer value. The field research method was used by distributing a questionnaire to a sample of department managers and people's officials from doctors, their number reached (97) doctors in three private hospitals: the International Hospital, Al-Moayad Hospital, and Al-Qimma Hospital. As for the most prominent conclusions, it was represented: that all the correlation and influence relationships of value engineering technology with customer value were good and with moral significance. The research concluded with a set of recommendations, the most important of which were: Hospitals should devote their efforts in the field of service value engineering technology and employ it in improving customer value through special programs designed for this purpose.

The research aims to define the principles of distance education represented by me (strategic
planning, information technology and improving the educational process) and its role in reducing
the operational cost by surveying the opinions of a sample of principals in private schools in Akkar
Governorate, which amounted to 102 principals by adopting the electronic questionnaire as a main
tool in collecting data using with the software on the Google Form app
Where the research reached a series of results, the most important of which is the existence of a
relationship and influence between the principles of distance education and operating costs in the
schools concerned. And because the operational cost of private educational institutions is linked to
the system and type of education, in order to link the budget and cost of the equipment used, the
number of employees, etc., and to know the impact of education and its type on all aspects
Hence, after entering the distance education system in private schools in Akkar Governorate,
we studied its impact on the operational cost. Finally, after careful study of all components of the
research, and through the results that we reached through the statistical analysis program spss for
this research, we made some suggestions and recommendations.

Abstract
The research aims at the role of oil revenues in building the foundations of the Iraqi economy for
the period (2018-1995) The most important finding of the research of oil revenues is positive effects
in the case of optimal allocation of those revenues to serve the economy and society through
Providing the necessary funds to implement national investment projects and improve the reality of
the production system to serve economic diversification And negative effects in the absence of
effective management of these oil revenues and the lack of a clear vision for development in light of
the reality that witnesses the failure of economic policies.
The most important recommendations of the research are building an efficient economic
administration with a national will capable of employing huge oil revenues And use it in investment
fields with high economic returns, such as industrial projects and agricultural projects, So that it
creates front and back links between them, as well as increasing the positive effects on the national
economy now and in the future

The study aimed to demonstrate the independence of the compliance observer described by
legislation and laws, and to indicate the impact of the independence of the compliance observer in
the financial institution within which he works in drafting his reports submitted to the Central Bank,
and to achieve these objectives and measure the extent of independence of the compliance observer
and its impact in confronting the phenomenon of money laundering and obtaining data. In the crisis,
a questionnaire was designed and distributed to the Compliance Department, the Money Laundering
Reporting Department, the Executive Management and the Internal Audit Department for the
research sample, and (8) Iraqi governmental and private banks (commercial and Islamic) were
selected, and the number of questionnaire forms that were distributed to banks (86) questionnaires,
and a questionnaire was (84) questionnaire forms were retrieved, including (80) that fulfilled the
conditions of the analysis, and (4) questionnaire forms did not meet the conditions of the analysis,
as they were subjected through the ready-made statistical program (spss v.28) to the statistical
analysis, and reached the most important results that are not given to the compliance observer
Customer data reported by the Reporting Department, not looking at the reports but the Compliance
Controller reviewing the activities of the Money Laundering Reporting Department, because the
Money Laundering Reporting Department independently.

Due to technological developments, a set of solutions have been taken into consideration to
assist the tax administration in obtaining information that helps access the real income of taxpayers
from commercial companies and prevent cases of tax evasion, whether partial or total, by making
use of the information reached by the supervisory committees formed by the Bank The central bank
to supervise the external transfer of foreign currency for the purpose of import, and the impact of
this on the work of the tax administration and its role in reducing tax evasion practiced by some
taxpayers through manipulation of accounts submitted to the administration has been highlighted.
management suffers, The research gains its importance from the importance of the research in
showing the use of banking control information as a support body for the work of the tax
administration to reduce tax evasion, and focus on commercial companies and how to account for
tax for the result of their activity. For import, the study reached a number of results, the most
important of which are: The presence of a large number of taxpayers who do not declare all their
commercial activities for the purpose of reducing the tax base and thus reducing the amount of tax,
and this is called partial tax evasion

Contemporary developments in the work environment of the economic unit require the availability
of information systems that meet the needs of stakeholders with a comprehensive and detailed view
of performance. Integrated reporting includes elements to meet these needs, and the prevalence of
the application of this reporting is still a subject of debate among academics, business unit workers,
and legislators. Part of the reason for this may be that integrated reporting is a complex process that
includes a series of activities and not just a result in the form of integrated reporting, and for
effective integrated reporting, economic units need a comprehensive review of economic processes,
this means recognizing the economic, social and environmental elements and variables and the
associated processes, principles and ethical values. All of these important internal mechanisms point
to significant challenges during the implementation of the integrated reporting framework. The
balanced scorecard can contribute to overcoming some of the obstacles that prevent any unit from
implementing the integrated reporting framework, including improving the disclosure of intangible
assets. Therefore, the interest in this subject through the statement of the balanced score card
perspectives and the perspectives that can be developed for the possibility of using them in
evaluating the level of reporting integrated reports and suggesting a mechanism aimed at improving
the information of integrated reporting and evaluating performance using the balanced scorecard by
adapting the local environment variables in this direction according to the accounting system of
companies.

The research aims to study the impact of environmental costs in achieving competitive
advantage in economic units. In achieving the competitive advantage As the environmental costs
were measured through the production stages and the classification of environmental costs in the
Kufa Cement Factory, the research sample, as for the method of data collection, it was relied on
data related to costs and trial balance, which were obtained from the financial and production
departments (research sample) to reach the results, and after testing the research hypotheses, a set of
conclusions was reached, represented by the importance of the system applied in the economic unit
(the research sample) to include identification and disclosure of environmental cost activities as
well as disclosure in the financial statements of environmental information such as environmental
assets and liabilities, expenditures and revenues related to the environment And protecting them,
and thus this will lead to making correct administrative decisions and choosing appropriate
alternatives, resulting in the production of environmentally friendly products or less environmental
damage than products that are not environmentally friendly and in a way that helps achieve the
competitive advantage of those units.

The research aims to clarify the concept of private financial statements and their role in
enhancing the appropriateness of financial and non-financial information through preparing special
financial lists containing financial and non-financial information based on the various needs of
users to help them make their decisions. For the purpose of testing the hypotheses of the study, a
questionnaire was used, and it was distributed to the research sample represented by the commercial
banks, the General Company for Electrical Industries, the Iraq Stock Exchange and the Office of
Financial Supervision. This is in order to help the various users in making their own decisions
because it contains financial or non-financial information that is suitable for the various needs of

Protecting the environment and reducing costs are among the goals that economic units seek to achieve
in order to be in line with the global trend to protect natural resources and produce environmentally friendly
products and at the same time get rid of the obligations incurred by economic units from environmental
costs, fines and high production costs. The research aims to study the knowledge bases of the strategy
Cleaner production and identification of costs that can be reduced during the production stages and a
statement of the obstacles facing the application of cleaner production and proposals to address these
obstacles and the role of the cleaner production strategy in reducing costs, and the researcher concluded that
cleaner production is a strategy used by the economic unit for the purpose of preserving the environment
from all forms of pollution that are It has negative effects on society, in addition to the optimal use of the
unit’s resources, which contributes to reducing costs and increasing profitability. The researcher
recommends the necessity of focusing economic units on producing environmentally friendly products as
they contribute to saving resources and energy and do not harm the environment during use and avoid
environmental costs and fines for emissions and pollution resulting from the manufacturing process Thus, it
contributes to reducing costs and raising the competitive advantage of the economic unit.

Since private sector firms, particularly banks, are the main and most significant financial
intermediaries in the majority of nations, they are essential to economic development. Deposits,
short-term capital, and borrowed money are the three basic funding sources for banks. Banks make
investments in many financial goods. The most typical uses of bank funds are loans, securities, and
reserves. The two primary items on a bank's balance sheet are loans and deposits. Due to financial
liberalization, globalization, and technology advancements, bank management and operations have
changed during the past three decades. This paper uses a survey to examine the effects on internal
audit quality.

The present paper deals with the application of Walsh functions based on integration operational
matrix to the dynamics of the observed –state feedback control system. Walsh method is used
because its simple analysis, studying and easier implementation based on some steps to reach the
solution of the observed-state feedback control system . An example is taken to explain the method
depending on Matlab programming. The results show that the proposed method is very accurate and
efficient when compared to existing exact solution.