AL-Mostansiriyah journal for arabic and international studies

As a result of the financial collapses of global companies and economic problems, most companies have focused on control mechanisms that protect investors from the opportunistic approach of management and its financial and administrative control. It is necessary to move towards accounting disclosure methods as one of the accounting principles in enriching the value and benefit of honest information, as the study focused on the necessity of determining the management's orientation towards the type and quantity of disclosed information and its role in enhancing the quality of financial and non-financial reports with the aim of seeking and urging management to disclose more financial and non-financial information voluntarily and optionally and deliver it to beneficiaries with less time, effort and cost. The research aimed to study the role of voluntary disclosure in enhancing confidence in financial reports. The study of voluntary disclosure via the Internet is also an important factor in encouraging companies to take the initiative, which achieves economic advantages for companies on the one hand and the economy in general by attracting investments and achieving capital market efficiency and increasing the volume of investment, which pushes economic growth rates forward. The research reached a set of conclusions, the most important of which was that voluntary disclosure enhances the confidence of the parties benefiting from the financial statements of companies listed on the Iraq Stock Exchange, as it contributes to enhancing the quality of financial and non-financial reports. The research also recommended that the concerned parties in Iraqi companies should direct the management of companies to define the importance of disclosure in general and voluntary disclosure in particular, as well as diversity in means of communication with external parties benefiting from it, as it is an important factor in providing them with the data and information necessary to make decisions.
Keywords: Disclosure, voluntary disclosure, financial reports, quality of information in financial reports.

Abstract:-
The research aims to review and analyze the position of the selected countries in the digital economy Index during the two years under study, and to show the rates of achievement In the indicators of each country and compare them with the achievement achieved in other countries, thus indicating the strengths and weaknesses in the Indicators and themes for each country. To reach the results expected from the research, the descriptive analytical method was used for the purposes of comparison between the selected countries, relying on academic sources and official reports available on this subject.
One of the most Important results reached Is that the selected countries maintained their ranking In this Index during 2020 and 2022, but their scores increased significantly In both Iraq and Egypt, with a small percentage for the Emirates. I also indicated the presence of weakness in the indicators of infrastructure and innovation, with varying percentages for all countries Thoughtful.
Selected Arab countries, Keywords: digital economy, Arab index of digital economy.

Abstract:
As you know: the state is nothing but a group of individuals. It would be exaggerated to assume that their convictions and feelings have no role in the daily description of the national interest. There is something important to assume: politicians are like rational machines driven by the national interest. And not by \\"normative\\" moral judgments. It would be idealistic to believe that states do not seek their national interest، or to believe that what motivates them is not ideological motivation at all. This indicates that there are human factors.
Which makes us acknowledge and recognize that cyber was a reason for solving strategic problems by adopting measurement standards، part of which is to measure the parallel development between intentions، capabilities and the ability to act. The other part is limited to understanding synchronic analysis، ideas and facts. That understanding is credited with discovering what \\"strategic depth\\" means، which was the first to be realized by terrorists، as a multi-faceted and diverse field of action.
Keywords: Teleology، normativity، objectives، major powers، determinism.

Cybersecurity has become a recent additional agenda to global security, as it is concerned with protecting the security of the state and citizens from misuse of Internet networks in computers and smart phones for the purposes of criminal gains, especially financial ones. When the Corona virus (Covid-19) swept the world and caused social distancing, it also led to an acceleration of digital transformation and reliance on Internet networks, posing a real new challenge to financial stability, as the number of cyber attacks has more than doubled since the pandemic. Some companies previously recorded relatively minor losses as a result of cyberattacks, while others witnessed more severe losses. For example, the American credit bureau Equifax incurred fines worth more than one billion US dollars after it was exposed to a massive incident in 2017 that resulted in the data breach of about 150 million customers. The financial sector is particularly vulnerable to cyber risks. Financial firms, which handle large amounts of sensitive data and transactions, are often targeted by criminals seeking to steal money or disrupt economic activity. Attacks on financial firms account for about a fifth of all attacks, with banks being the most vulnerable. This paper examines the cyber threats facing the financial sector and proposes effective solutions and remedies to mitigate the risks. Challenges include protecting against cyber attacks, securing financial data, and enhancing the skills of accountants in the financial sector.
Keywords: Cyber threats, Technology, Attacks, Financial stability.

A researcher tries to shed light on the most prominent economic indicator for the Arab region issued by the Arab Monetary Fund since 2016 in the form of annual reports that reflect the competitiveness of Arab economies and compare them to know the developments in their economies. Competitiveness at the macroeconomic level (the state\'s point of view) differs from competitiveness at the micro level (the point of view of companies and business establishments), as the country\'s competitiveness includes achieving high and continuous growth rates, developing infrastructure, providing job opportunities, maintaining price stability, alleviating poverty, achieving welfare and economic prosperity, as well as providing the appropriate climate and environment to attract investments, while the competitiveness of the business sector (establishments) is represented in the pursuit of achieving the highest possible return at the lowest costs and continuity in the markets. And compete with companies that produce alternative goods with high efficiency and seek to access markets and how to access distribution channels. The General Competitiveness Index of Arab Economies consists of two main indicators: the macroeconomic index and includes four axes that include 18 quantitative indicators related to the real sector, while the investment attractiveness environment index includes 11 quantitative indicators.
Macroeconomic index reflects the government\'s ability to achieve economic stability, while the investment attractiveness environment index reflects the various policies that are adopted to attract and increase the volume of forms, as Iraq came outside the classification of the United Nations e-Government Development Index for the year 2024, Saudi Arabia, the UAE and Bahrain topped the list of Arab countries in the index, while Denmark, Estonia and Singapore came at the top of the global ranking, which includes 193 member states of the United Nations. The Global Index measures the scope and quality of online services, the state of telecommunications infrastructure and human capabilities. The index indicated that the eighteen leading countries in digital development are high-income countries, and Iraq is located in the last quarter of the business readiness index, as Iraq\'s score is only 49.39 points, while in the public services index, it achieved 21.45 points, and this rank is one of the lowest ranks within this index, while Iraq fell within the operational efficiency index in the fourth group out of 50 economies, as its score within this index is about 46.79 points, which is a degree Weak compared to other emerging economies.
Keywords: competitiveness of economies, business readiness, Iraq.

Abstract
One of the goals of the digital economy is to find ways to enable individuals and organizations to work together more effectively. Organizations that prioritize digital transformation can ultimately facilitate transactions, simplify operations, and reduce costs. This includes financial institutions or services, which, by adopting financial technology, will not only be able to improve their performance but will also contribute to the entire economy moving towards digital transformation. Therefore, this research addresses the role of financial technology not only in the growth and development of financial services but also the entire economy and whether the use of this technology will be the beginning of the digitization of the Iraqi economy.
Keywords: Fintech, Digital economy, digitization of the economy.

The digital economy has become the pillar of social development in the modern era, as technology has become a pivotal tool for stimulating economic growth and social development. Iraq suffers from major challenges in this area, from weak digital data to lack of technical efficiency, which hinders it from being effective in the global digital economy in this context, to be able to adopt the digital economy as a strategic tool to address development challenges, as it contributes to diversifying the digital economy and relying on the national economy, such as the digital economy. It also aims to narrow the gap between countries, creating economic and social justice. However, there are still large gaps between countries in this area, which requires continuous cooperation from the digital Internet, the Internet of Things, and international and regional cooperation venues to enhance this sector, including a number of digital integration, integration with the global economy, and this research seeks to review the real digital economy in Iraq, the challenges it faces, social. Which depends on what began to form different global economic types, and the economy emerged as one of the most important factors that include the formation of different types of global economies, including the choice of production and consumption, and job opportunities, which contributes to the scope of services.
Keywords: The digital economy, the importance of the transition to the digital age, components of the knowledge economy, Iraq, prospects for international and regional cooperation.

Abstract:
Digital transformation is one of the key factors that can contribute to achieving economic sustainability in many countries, including Iraq. However, political thought in Iraq faces multiple challenges that could hinder the effective adoption of these transformations. Among the most significant challenges is the weak technological infrastructure, as Iraq suffers from a lack of internet networks and communication services that form the foundation of the digital economy. Additionally, Iraq faces political divisions that affect the formulation of unified strategic decisions for the development of the digital sector.
Therefore, political thought in Iraq is crucial for overcoming these obstacles. For example, through the formulation of clear national strategies to integrate technology across all sectors of the economy, with a focus on reforming the legislative system to align with modern digital requirements. The Iraqi government should adopt policies that encourage investment in digital education and workforce training, which can help reduce unemployment rates and enhance financial inclusion. Moreover, it is essential to create a safe legislative environment that encourages companies to invest in digital innovation.
Furthermore, the Iraqi government must work on enhancing cooperation with the private sector and international organizations to achieve an integrated digital environment. By encouraging startups in the technology field, Iraq can create new job opportunities and stimulate sustainable economic growth. Through these policies, political thought can drive the digital transformation and guide it towards achieving a sustainable economy that is flexible and competitive in the face of global economic challenges.
Keywords: Digital Transformation , Political Thought, Economic Sustainability, Technological Infrastructure, Sustainable Economy.

Abstract:
The digital economy Is one of the most significant factors that can contribute to Iraq’s revival and achieving sustainable development. It relies on modern technologies such as the internet, artificial intelligence, and big data to improve the efficiency of various economic sectors. In Iraq, these technologies can play a pivotal role in addressing economic challenges, such as unemployment, corruption, and inadequate infrastructure.
By adopting the digital economy, Iraq can enhance vital sectors such as education, healthcare, and finance. For instance, digital platforms can improve the quality of education in remote areas, facilitate access to healthcare services online, and enhance financial transparency through blockchain technology.
However, to achieve these ambitions, Iraq needs significant investment in digital infrastructure and the empowerment of its youth through specialized training programs. Additionally, government policies should encourage innovation and support startups in the technology field.
The digital economy in Iraq represents not just an opportunity to improve the economic situation, but also a foundation for achieving comprehensive and sustainable development, ensuring a better and more stable future for future generations.
Keywords: Digital Economy- Sustainable Development- Digital Transformation- Technological Innovation.

Abstract
This research addresses the topic of the digital economy and its role in achieving sustainable development in Iraq, particularly in light of global shifts towards the digital economy as a fundamental driver of economic growth and sustainable development goals. The study is divided into three main sections: the first explores the conceptual framework of the digital economy and sustainable development, shedding light on key definitions and concepts. The second section focuses on public policies in Iraq and their role in promoting the digital economy, analyzing the challenges hindering this transformation. The third section proposes strategies aimed at achieving a sustainable Iraqi economy through digital transformation, The research concludes that the digital economy represents a genuine opportunity for Iraq to reduce its heavy dependence on oil and diversify its income sources. However, success in this area depends on developing digital infrastructure, updating legal frameworks, enhancing the digital skills of the workforce, and fostering effective partnerships between the public and private sectors. The study ends with practical recommendations that could serve as a roadmap for adopting digital transformation as part of Iraq’s sustainable development strategy.
Keywords:( Digital economy, Sustainable development, Digital transformation, Public policies, Iraq, Economic sustainability, Digital technology)

Abstract
This research explores the role of public policies in achieving the requirements of the digital economy and enhancing economic sustainability in Iraq. The study focuses on how to develop digital infrastructure, including communication networks and the internet, and update digital legislation that encourages innovation and protects user rights. It also discusses the importance of improving education and building digital capacities through updating curricula and professional training programs to equip youth with the necessary skills for active participation in the digital economy. The research also addresses how to encourage digital entrepreneurship and support startups by providing a supportive legal and financial environment. Finally, the study offers a set of recommendations aimed at improving public policies in Iraq and enhancing economic sustainability through digital transformation, focusing on providing necessary infrastructure, financing innovation, and promoting public-private collaboration.
Keywords : Digital economy, public policies, economic sustainability, Iraq, digital infrastructure, digital legislation, digital education, digital entrepreneurship, digital innovation, digital transformation.

Abstract
All countries of the world seek to secure their economic future for the sake of their peoples, and through the search for sources that provide security and stability and protect it from risks, whether these risks are natural or human that threaten the country's economic security, as well as the acquisition of economic threats to Iraqi security a large part because they hit the backbone of life in its daily form, but in the event of the growth of the Iraqi economy, it enhances societal stability and in turn is supportive of security stability, although the levels of the individual are uneven in terms of problems linked to daily life, and thus in turn affect Iraqi security.
Keywords: Iraq, Economy, Iraqi Economy, Economic Security, Economic Policy

Abstract
The world is witnessing a rapid digItal transformation that necessitates updating legal frameworks and enhancing digital governance concepts to achieve sustainable development goals. This study aims to examine the legal frameworks in Iraq and their role in strengthening digital governance as a tool for achieving a sustainable economy. It explores the challenges facing the implementation of digital governance In Iraq, such as weak technological infrastructure, the absence of comprehensive legislation, and a shortage of qualified human resources. The study also reviews successful International experiences, such as those of the United States and Turkey, to provide practical solutions applicable to the Iraqi context. The research concludes that enhancing digital governance requires legal reforms, sustainable investments in technology, and the development of specialized human capacities, contributing to a transparent and sustainable economic environment.

Abstract
This research aims to examine the role of artificial intelligence (AI) and the internet in building a sustainable Iraqi economy. The study emphasizes the importance of adopting modern technologies to stimulate economic growth and address the challenges facing Iraq's economy. It explores legal frameworks and digital infrastructure as critical factors for achieving digital transformation while reviewing international experiences such as the United States and Turkey. The research also highlights the challenges associated with implementing AI and the internet in Iraq, including weak infrastructure, a lack of skilled professionals, and inadequate legislation. It proposes solutions such as improving education, developing digital infrastructure, and supporting innovation and entrepreneurship. The research concludes by outlining comprehensive strategies to leverage AI and the internet as tools for achieving sustainable development.