Tikrit Journal of Administrative and Economic Sciences

The purpose of the research is to identify the dark side of accountability in terms of concept, its negatives and dimensions for government institutions, and to review the professional performance of accountants and auditors in terms of the rules, behavior and challenges of the accounting and audit function and its importance for government institutions. The research was conducted on the opinions of a sample of accountants and internal auditors working in government institutions in the governorate Muthanna's number of 71 workers, by distributing a questionnaire to them. Using a set of statistical analyzes represented by confirmatory factor analysis and structural modeling equation using path analysis and using statistical programs (AMOS v.23 & SPSS v.23) to test the main research hypotheses. The researchers reached the most important conclusions: There is a negative correlation between the research variables, as the correlation coefficient between the dimensions of the dark side of accountability and work performance behaviors is (0.156). The dark side of accountability reduces by 24% of work performance behaviors and the rest of the percentage belongs to other variables outside the model. The researchers reached the most important recommendations that the accountant and auditor should have a neutral professional and technical opinion that clarifies and clarifies his opinion to co-workers or subordinates. As well as auditors away from any administrative pressures, which contributes to this opinion in developing the performance of his professional work, and the necessity of having experience, educational attainment and participation in seminars, workshops and conferences related to the job the accountant and auditor, which contributes to the development of his performance.

Hofstede's cultural dimensions play out (Individualism vs. Group Individualism, High vs Low Dispersion Power Distance, High Uncertainty Avoidance vs Low Uncertainty Avoidance, Masculinity vs Femininity, Long-Term Orientation vs. The short-term orientation (Long term orientation, indulgence) plays an important role in the social sciences. Conservatism in Accounting Conservatism in a Sample of Companies Listed in the Iraq Stock Exchange.

The study aimed to present the information density and to identify the importance of accounting outsourcing when applied in small and medium-sized companies, the study dealt with a group of Iraqi industrial companies, as a questionnaire was designed and distributed to executive managers، departments, accounting divisions and workers in companies. In examining the relationship and the effect between the variables of the study. The study concluded that accounting outsourcing is one of the trends of small and medium-sized companies in order to reduce costs, reach the scarcity of skills and obtain competitiveness. As well as there is a relationship and a significant effect of the characteristics of the accounting process in outsourcing. Finally, there is a need to focus the Iraqi industrial companies’ interest in accounting outsourcing, and to indicate its importance and enhance the motives for its use in the field of accounting. The company's work.

This research aims to assess the Earning quality after the application of the International Financial Reporting Standard IFRS 9 in Iraqi private banks. For the purpose of achieving the objectives of the research, the researcher measured the impact of IFRS 9 on the evaluation Earning quality of private Iraqi banks in terms of profit practice (Using the modified Jones 1991 model, and in terms of practice Earning Management) and accounting conservatism (Using the market-to-book value model by Jain & Rezaea 2004). The researcher reached a set of conclusions, the most important of which is that: The IFRS 9 standard does not affect the earning quality in terms of the practice of earning management in Iraqi private banks. While the IFRS 9 standard effects on the Earning quality in terms of the practice of accounting conservatism in private Iraqi banks. The researcher also presented a set of recommendations, the most important of which is that private Iraqi banks should take into account when practicing a conservative accounting policy when forming profit provisions and their quality because this is reflected in the decisions of investors and users of financial statements and reports.

The main objective of the research is to present a proposed mechanism for auditing lease contracts in accordance with IFRS 16 in the Iraqi environment. Determining procedures for auditing lease contracts in accordance with the requirements of the standard, and suggesting a mechanism that would assist the auditor in auditing lease contracts in accordance with this standard, as well as measuring the reflection of the application of the proposed mechanism on the economic units subject to audit in the Iraqi environment. The importance of the research comes through proposing a mechanism for auditing lease contracts in accordance with IFRS 16, which in turn will help the control bodies in the local environment to audit lease contracts according to this standard in the Iraqi environment. Which contributes to giving credibility to the financial reports prepared by those companies and is positively reflected in economic decisions for its stakeholders. The most prominent finding of the research is the absence of unified and integrated audit procedures for auditing lease contracts and verifying the validity of those contracts in their two forms (financial and operational). That the procedures established are related to the process of auditing contracts for the sale and lease of state funds prepared by the Federal Financial Supervision Bureau in accordance with Law (13) of 2013. The one concerned with governmental economic activities, and accordingly, this mechanism has been proposed to assist auditors in the process of lease auditing. Which requires recognition, measurement, presentation and disclosure in accordance with the requirements of IFRS 16. From the researchers’ point of view, these procedures are detailed procedures for rent auditing in accordance with the requirements of the above standard.

The aim of this research is to know the effect of applying the data mining method in achieving the quality of financial reports from the point of view of the Iraqi external auditors. The study concluded that applying the method of searching for financial data correctly and choosing accurate and reliable information appears to have a significant impact on the quality of financial reports.

The research aims to test the effect of joint auditing on the opinion of the external auditor (the unqualified opinion, and the qualified opinion), for a sample of (19) banks in the Iraqi Stock Exchange, using multiple regression analysis to test the research hypotheses during the period (2012-2019). The research dealt with analyzing the content of the financial statements published in the Iraqi Stock Exchange using the Pearson correlation coefficient. The level of relationship between the joint audit and the auditor's opinion was tested, and the statistical program (SPSS) was adopted in analyzing the answers and presenting and interpreting the research results. The results concluded that there is a negative relationship between the joint audit and the auditor's opinion. That is, the adoption of the joint audit approach does not have a positive moral effect on expressing a conservative opinion in the audit report. As well as the instability of the regression model in terms of the value of (F) of (2.989). Which is not significant at the level of significance of 5%, meaning that it is not possible to estimate, the auditor's opinion in terms of joint auditing, and this indicates the invalidity of the model.

The Research Mainly Aims to Identify the Effect of Administrative Ownership, Financial Leverage and Company Size on The Financial Performance of Iraqi Commercial Banks as Measured by the (Tobin's Q) Model. Research Hypotheses and Knowing the Size of The Correlation, The Impact and The Level of Significance Between the Research Variables Using the Statistical Programs (Statistical Package for Social Sciences- (SPSS Vr.20), (Eviews-V9), (Amos). The Results of The Research Showed: The Existence of a Statistically Significant Effect of Financial Leverage and Company Size on Financial Performance, and the Absence of a Statistically Significant Effect of Administrative Ownership on Financial Performance. as for the Relationship Between Administrative Ownership, Company Size and Financial Leverage, it Had a Statistically Significant Effect in The Company's Financial Performance.

The research aims to compare and determine the best model among the two capital asset pricing models (CAPM, APT), and the research included a sample of (19) companies listed on the Saudi Stock Exchange, and covered a period of time that exceeded (62) months, with (1178) views. The measurement was followed by the (OLS Pooled) methodology based on longitudinal data, and the results of the estimation revealed the preference of the arbitrage pricing model (APT) in the Saudi stock market. As a result of giving it better results compared to the capital asset pricing model (CAPM) in practice, and allowing to provide evidence of work a guide for investors or financial analysts, in evaluating financial assets, in particular those dealing in the Saudi Stock Exchange.

The main objective is to identify the role of content marketing with the chosen dimensions (Relevance, reliability (credibility), value, attractiveness of content) on customer happiness in its dimensions (Safety, responsiveness, customer expectations, trust). Which enhances the happiness of iPhone smartphone users working in a group of university colleges and the main research problem is a statement (What is the role of content marketing in achieving customer happiness). While hypotheses were built based on the hypothetical solution to the problem, where the first hypothesis (There is a significant correlation between content marketing and customer happiness at the macro level and at the level of sub-dimensions). While the second hypothesis was (The dimensions of content marketing affect significantly in enhancing customer happiness). The researcher chose the descriptive analytical approach because it describes the research variables and clarifies the relationship between them. The research reached a set of conclusions, the most important of which is that there is a close and strong correlation between content marketing and customer happiness. The results also found that there is a significant effect of the content marketing dimensions combined in achieving customer happiness. The most important recommendations are that the Apple organization should continue to provide appropriate content of high value to the customer as well as update the content of the marketing content to keep pace with developments in the digital environment in order to delight the customer who uses its smartphone.

The study, sought to identify the impact of e-governance in its dimensions (electronic transparency, e-participation, e-accountability, e-audit), which is an independent variable, in achieving sustainable development, which is one of the most important problems facing the countries of the world in the current era as a dependent variable. The study conducted in the Nineveh Governorate Municipal Department. The study environment was chosen in the Directorate of the Municipality of Nineveh Governorate, and the study was applied to a purposive sample of (39) individuals out of a total of (45) individuals working in the field of information technology within the units of the Directorate. The study relied on the questionnaire as a main tool in collecting data and information as well as personal interviews. It sought to test some hypotheses related to the influence relationships between the study variables to answer the questions related to the study problem and reach the objectives set, and I used many statistical methods, most notably (repetitions, Percentages, arithmetic mean, standard deviation), by adopting (SPSS) programs to test and verify the validity of the study's hypotheses. most prominent conclusions reached by the study is the existence of a moral relationship between e-governance and sustainable development, and this is due to the validity of employing the study’s variables and directing them in the direction that serves the organization and achieves the purpose of dealing with e-governance.

The study aimed at distribution, distribution, physical evidence, individuals, processes) and mental status (as a dependent variable), a sentence with its dimensions (perception, motives, dependent), in an attempt to address a research problem that “Does healthy marketing contribute to
A typical study conforming to the evaluation of the overall image examination model in a complete examination model with the results of the comprehensive evaluation, the results of the comprehensive examination in the comprehensive and partial model in the comprehensive evaluation model by adopting several descriptive and analytical statistics according to the statistical program.
The study reached a set of main titles for general industries, basic industries, basic industries and basic industries, and the study at the first and partial levels. This is the next step, and it's several real estate projects, gambling, and biting stresses.

The current research aims to identify the Effect of Employee Well-being in its dimensions (psychological well-being, workplace well-being, and life well-being) on Organizational outputs at the Cotton Factory headquarters in Baghdad, Affiliated to the General Company for Textile and Leather Industries, one of the formations of the Iraqi Ministry of Industry and Minerals. The researchers used the descriptive analytical method. The size of the research community reached (230) males and females within the upper and middle levels, and the number of distributed questionnaire forms (140), all of which were valid for statistical analysis. The statistical analysis program (SPSS V.24) was used. The most prominent results of the research are the presence of a direct effect with a significant significance for the Employee well-being in organizational outputs (overall and at the level of dimensions). The research concluded with a set of recommendations, the most important of which was the need to pay attention to the welfare of workers because of its importance in improving Job performance, Organizational Commitment, and Organizational citizenship behavior for workers in the Factory in question. As well as providing a safe and supportive organizational environment for individuals and motivating them towards developing their skills and making them happier and able to resist the pressures and threats they face in their workplaces.

The current research aims to diagnose business intelligence with the expressed dimensions of (data sources, data integration, data warehouse, data analysis, information presentation) in Asiacell Telecom in Iraq. The questionnaire was used as a main tool for data collection, and the statistical program (SPSS) was adopted for the purpose of analyzing the data collected from a sample of (150) respondents from the administrative leaders in the field investigated. Through statistical, descriptive and analytical methods, a set of conclusions was reached that confirm the availability of these dimensions and at high levels in the organization. The research presented several proposals that emphasize the need to strengthen Possession of these dimensions by the organization in order to achieve the goals of the organization.

This study aimed to measure and analyze the impact of some determinants that affecting in performance of some financial investment companies that listed in the Iraqi Stock Exchange. These determinants have been classified into external, which included (GDP, exchange rate, inflation, interest rate, foreign investment, as well as the price of oil), and internal that included (Tangibility of assets, size of institution, working capital, net capital factor, financial structure, as well as capital structure). Two financial ratios were used as dependent variables, which were represented by (Market value and the Added market value), and the study was based on some hypotheses, the most important of which is "There is a significant effect of some determinants that affect in performance of financial investment companies that listed in the Iraqi Stock Exchange". The Iraqi financial sector institutions were relied upon as a community for the study, while the study sample was represented by some of financial investment companies that listed in the Iraqi Stock Exchange, six companies for financial investment, for the period 2009 to 2020. For the purpose of estimating standard models, testing hypotheses and extracting study results, some of standard models were built and analyzed based on Panel Data, and based on the statistical analysis program (Eviews10). The study reached some conclusions, the most important was the effect of three independent variables (internal and external variables) on both the market value index and the added market value.

The current research aims to diagnose emotional marketing and the extent of its use in the company in under study. As emotional marketing is one of the modern concepts of marketing to ensure that organizations remain in competition, maintain their market share, achieve high profits by going to emotional marketing, and measure the extent to which emotional marketing is used in the research organization.
The descriptive analytical method was used to collect, describe and analyze data. The research sample consisted of 354 individuals from the clients of Asiacell Company in Nineveh Governorate, data were collected from them using the questionnaire, which represented the main tool for the research.
The research reached a set of results, the most important of which are: The company in question adopts emotional marketing in its activities in a limited way, which is reflected in the process of attracting customers and attracting them to purchase its services compared to competitors. The results show that there is a gap between the efforts of the researched company and what is required and desired by customers, and the percentage of attention to their needs is limited. Recommendations were put forward, the most important of which is the need to deal with the concept of emotional marketing by the company in question to maintain existing customers and obtain new customers.

The research focuses on diagnosing the reality of strategic physiognomy at the University of Mosul, and the research aims to identify the most important and most consistent and influential factors for the administrative leaders at the University of Mosul. The most important of which is do the administrative leaders have a clear concept of strategic intuition, and to achieve the goal of the research, a questionnaire was distributed to a sample of 157 respondents from the administrative leaders at the University of Mosul. Analytical descriptive and the research came out with a number of conclusions, the most important of which are: 5. The topics of strategic physiognomy still lack framing and clarity at the cognitive and applied levels. Therefore, production based on knowledge resources is a moving target that is not subject to framing or stability in a dynamic and rapidly changing environment.

The research focuses on diagnosing the reality of the critical success factors for the green lean six sigma in the Northern Cement Co./Mosul, and the research aims to identify the most important and most harmonious and influential factors for the individuals working in the Northern Cement Co. The research is based on the hypothesis that: The institution under research owns the green lean six sigma factors to achieve the goal of the research, a questionnaire was distributed to a sample consisting of (130) respondents from individuals working in the Northern Cement Auxiliary. The results of the analysis revealed that the answers to the individuals of the research sample about the paragraphs of the questionnaire agreement in a varying and acceptable percentage. The researchers used the descriptive analytical approach. The research came out with a number of conclusions the most important of them: the green lean six sigma factors can help companies reduce their environmental impacts in areas such as gas emissions, pollution, and energy consumption. And the need to use the best methods of waste disposal.

The research aims to adopt the concept of international diversification in building the optimal international investment portfolio using the cut-off model. To achieve this, the study sample was selected from a set of indicators of international financial markets during the period from (2017-2020).
In order to address the problem of the study and test its hypotheses, it was relied on financial and statistical analysis, using a set of descriptive statistical tools such as arithmetic mean, standard deviation, covariance, and a correlation coefficient. The applications have been applied during this research was Excel and Evews 12, according to the monthly closing price data of the selected stock indices,
The research found that the process of international diversification contributes to build the investment portfolio. That its success depends on the scientific methods used by the investor to choose the optimal index or stocks in the investment portfolio. In addition the correlation between the returns of the market indices in the research sample is weak and this is due to the lack of similarity in the assets traded within the countries’ markets. The research sample has a positive effect on the process of forming the optimal international portfolios using the cut-off limit.
Thus, investors should pay attention to international diversification processes when forming their investment portfolios and not resort to random diversification, whose effects may be reflected in not ensuring the achievement of the portfolio’s advantages from investing at the least possible risk. Investors must be aware that the single index, two types of beta (β). The local beta is used if its investment is for the index or the stock within the local portfolio. While the international beta, is used when the forming of portfolio is international.

The aim of the research is to clarify the financing tools and their role in the strategic financial performance. The research problem centered on that changes in the external environment and the requirements for continuity and growth require greater and more efficient focus on the activities practiced by banks, and the importance stems from that it is an attempt to provide some scientific and practical foundations on which it can be based. Banks in determining the impact of financing tools on enhancing strategic financial performance. To achieve the goal, the researcher collected data through annual financial reports. The analytical descriptive approach and the applied statistical approach were used to show the financing tools and their role in enhancing the strategic financial performance. The field is represented by banks, as for the research community, it was American banks, and the sample of the research was seven American banks, which are the largest in terms of total assets. An intentional sample was selected, and the research relied on the financial and statistical analysis of the surveyed banks’ data for the last seven years. The SPSS statistical analysis program was used. The most important results were that the correlation between financing tools is going in a direct direction with financial performance, which leads to the efficiency of financial management in making capable decisions. To exploit the increase in capital to generate net profits and achieve a satisfactory rate of return. The most important recommendations were that the increase in capital for banks should be based on special foundations for each bank, taking into account the results of the business, the volume of activity, the availability of capabilities, and the bank's ability to exploit those funds and achieve good net profits.

The research aims to identify and clarify the relationship of the total impact (direct and indirect) between the managerial ability of the research sample banks (the independent variable) and the Lending Behavior (the dependent variable) through the size determinant (the mediator variable), so the annual reports of a sample of Iraqi banks listed in the Iraqi market were relied on. For the securities amounting to (8 banks) (Bank of Baghdad, Iraqi Investment Bank, Middle East Bank, National Bank of Iraq, Khaleej Commercial Bank, Mosul Bank for Development and Investment, North Bank for Finance and Investment, Al-Mansour Investment Bank) out of the total of (25) listed banks For the period (2006-2020). To answer the most important questions contained in the research problem (Does the managerial ability of the research sample banks affect the Behavior of Lending through a specific Size?). The research variables were measured and analyzed using a number of ratios and financial methods (Data Envelope Analysis (DEA), Herfndahl-Hirschman, natural logarithm of total assets). The hypotheses of the study were tested using the statistical program (SmartPLS.v.3). The research reached a set of conclusions, the most important of which is (There is an effect of the managerial ability of the research sample banks in the Lending Behavior through a specific Size). This research concluded with a number of recommendations, the most important of which is (The necessity of attention the research sample banks raise the levels of their managerial ability because of their positive effects on directing Lending Behavior through a specific Size).

The Research seeks to diagnose the extent of interest in the human resource in the field of banking environment, in terms of exercising its role as a strategic partner in the decisions of the organization, by hearing its voice so that its results are reflected in the direction of achieving the Essential goal of ensuring the competitiveness of business organizations.
To achieve the goal of the research, the descriptive and analytical approach was adopted through the development of a questionnaire based on previous studies related to the subject of the study, which included (60) paragraphs, and used personal interviews and field observations as auxiliary tools in collecting them. Where (140) questionnaires were distributed, Of these, (135) valid for statistical analysis were recovered, and the research sample was represented by specialists and employees in twelve private commercial banks, and analyzed using the statistical program (SPSS). V.28), using statistical means and tools.
The Researcher has reached a number of conclusions, the most important of which is that the departments of private banks show interest in the voice of employees within their overall strategies, in terms of their interest. And response to constructive proposals and ideas, the more this direct impact is reflected towards achieving their goals greater, and their superiority over other competing banks in the market.
The study reached several recommendations, including the need to pay attention to the voice of employees as a business strategy and not initiatives to solve temporary issues and this requires integrating it into the vision, mission and strategy of the bank, and considering it an essential part of the culture of the banking environment.

The research aims to study the level of influence of the ratio of trading and foreign ownership on the real market value of the shares of the researched companies. The study population was represented by the Iraq Stock Exchange, and the study sample, which was chosen in an intentional and conditional manner, included (13) companies listed in the Iraq Stock Exchange. (2014-2020). The researcher also adopted financial methods and statistical methods. The financial methods represented trading volumes, ownership, market value of the share, earnings per share, the required rate of return and the real value of the share, while the statistical methods represented the arithmetic mean, standard deviation, coefficient of variation, and percentage change, as well as methods of inferential statistics represented by linear regression. (SPSS V.26, Excel 2010) to test research hypotheses. The researcher reached several results, most notably the presence of a significant effect of foreign trading on the market value of company shares, and the absence of a significant effect of trading and foreign ownership on the real value of the shares of the research sample companies.

The research focused on showing the impact of both domestic credit and savings on the gross domestic product for the period 2004-2018 (Iraq, the United States of America, Hong Kong). Three countries were chosen, Iraq because it is a very weak country in terms of the banking system, and the United States as it has a gross domestic product first in the world, while Hong Kong is the first in the world in terms of domestic credit. The standard applied procedure was carried out using the eviws9 program, and a self-regression test was conducted. The study found the percentage of the impact of domestic credit and savings on the domestic product (47% in the United States, 45% in Hong Kong, 49% in Iraq), and despite the availability of savings in large values Very much in the United States, but domestic credit was not in proportion to the existing savings. The study recommends the need to reconsider the banking system by those in charge of the Iraqi banking system. Hong Kong must take all necessary precautions for any emergency that occurs that causes the abandonment of foreign companies, and consequently, local credit will be affected in particular and the local economy in general because capital is cowardly and looks for opportunities available in every country to help it. The study also recommends investing savings in the United States of America more in domestic credit and thus in investments that increase GDP.

The research problem lies in that the trading of company shares in the financial markets is affected by various factors, the most important of which are the decisions of the monetary authorities, as the productivity and growth of these companies is related to the various monetary variables. Therefore, the research aims to show which of the monetary policy variables have the most impact on stock trading, which reveals which policies are the most effective. To achieve the goal of the research, it was divided into a theoretical framework dealing with the relationship between the research variables. An analytical one to study the trend of time development of monetary policy variables as well as the variable of traded stocks, and a standard aspect of studying the statistical significance of the impact of monetary policy variables on the variable of traded stocks during the research period. The research found a positive relationship between the money supply variable and traded stocks, while there is no positive relationship between the exchange rate and inflation variables with traded stocks. Thus, the research suggests that the monetary authorities should carry out evaluative measures to show the negative effects and expected benefits of monetary policy decisions on the shares of companies traded in the financial markets.

The aim of the research is to know and measure the impact of renewable energy consumption represented by total renewable energy production on sustainable economic growth, which was represented by per capita GDP during the period 2011-2020. Where the time series data were adopted for each of the total energy production from renewable sources as a dependent variable and the per capita share of the total output as an independent variable. Findings that Morocco really sought to invest in renewable energies in general and solar energy in particular. The research also found that there is stability in the time series during the research period. It was also found that the total consumption of renewable energy explains (67%) of the changes in per capita share of the GDP, and that (33%) was on other variables outside the model and the sign was positive. This means that the relationship is direct and that the change in the total renewable energy by one unit leads to an increase in the per capita GDP by (12%) during the research period. The study recommended encouraging research and development in renewable energy technologies in the Kingdom of Morocco in particular and the Arab countries in general. That the government should spread a culture of transformation from the consumption of energy generated from fossil fuels to the consumption of fossil fuels. As energy from renewable sources, opening the way for investments in this field, since increasing energy production from renewable sources will save money spent on purchasing fuel, as these funds can be used in other development areas.

The research aims to prove the impact of digital economy indicators on sustainable development in Egypt and analyze the relationship between the digital economy and sustainable development in Egypt by studying the implications of the digital economy on sustainable development in Egypt. The study relied on the descriptive analytical approach. The importance of the study is to clarify the impact of the digital economy on the sustainable development of the State of Egypt and to what extent the current GDP of this country can be affected by the indicators of the digital economy. Some of the indicators of the digital economy represented in (Information technology, innovation), have been tested to show their impact on the per capita share of (GDP, carbon dioxide and the number of students). As an economic measure of sustainable development. The research concluded that there is a positive relationship between the development of the digital economy through its influential indicators and the size of the sustainable development of the Arab Republic of Egypt. The research recommended that it is necessary to pay attention to and develop the Egyptian human capital, and to encourage and nurture cadres specialized in ICT technology, as they are the most important element and the main factor upon which the digital economy is built.

The study aims to clarify monetary policy and its tools and the nature of its work and to identify the profitability in commercial banks. To know the impact exercised by the monetary authority by taking measures and measures represented in its indirect tools (discount rate, legal cash reserve, open market operations), direct movement of banking indicators and lack of the stability of their profitability, and the study sample. A number of Iraqi private banks were selected, namely (The National Bank of Iraq, the Iraqi Investment Bank, the Ashur International Bank), and these banks will be dealt with separately, their financial indicators analyzed and their financial position. The researchers also relied on the deductive approach and the analytical method that shows the impact that monetary policy exerts through its indirect tools on banking profitability and the extent of its impact on the performance of commercial banks operating in the Iraqi banking sector. One of the most important conclusions reached by researchers during the study is that the highest rate of return on the ownership right achieved in the National Bank of Iraq amounted to (28.6%) compared to the highest percentage achieved in the Ashur Bank and the Iraqi investment by (16% and 14.2%), respectively. This gives the National Bank of Iraq an advantage in attracting customers because of the profits that customers obtain as a result of depositing their money in the bank. The study concluded with a set of recommendations, including: The need for monetary policy and the Central Bank to pay attention to revitalizing the banking sector, and expanding it to serve building an integrated banking infrastructure that keeps pace with the most important developments in the global banking system.

The research aims to identify the impact of some macroeconomic variables and the general level of prices. To maintain the general level of prices in Iraq, as this study attempts to ascertain the impact of some of the macroeconomic variables represented by (Gross Domestic Product, exchange rate, government spending, foreign currency sale window) on the general level of prices in Iraq. An annual time series extending from (2004-2020) was used, through the use of a standard model, the statistical program E-views 9). By doing a co-integration test between the dependent variable and the independent variables through (Bound test), between inflation as a variable follow and some macroeconomic variables as independent variables (Exchange rate, foreign currency selling window and GDP) and work on estimating the relationship in the short and long term using the Autoregressive Distributed Deceleration Model (ARDL).
As it was concluded through the results of the tests that there is a positive impact of some macroeconomic variables, the positive impact was on the exchange rate, the window for selling foreign currency and government spending, as it was found that they affect the general level of prices in Iraq (0.12%) and (2.2%) and (0.001%) respectively. As for the gross domestic product, it had no effect on the general level of prices.
The most important recommendations were to work on increasing investment expenditures and directing them towards weak economic sectors in order to increase the contribution of weak sectors to the gross domestic product.

The aim of the research is to estimate and analyze the impact of competitiveness on foreign direct investment for Arab countries classified within the global competitiveness index (Algeria, Egypt, Jordan, Morocco, Kuwait, Saudi Arabia, Qatar, Bahrain, Oman, UAE), for the period (2009-2018). With the adoption of recent data provided by the World Economic Forum and the World Bank and based on standard models based on Balanced Panel Data, which included the Generalized Moments Methodology (GMM). The results confirmed the existence of a positive impact of competitiveness in the flow of foreign direct investment in the Arab countries, the study sample. Therefore, it is necessary to work to raise the levels of competitiveness in order to increase the flows of foreign direct investment.

We introduce a new extension distribution for Burr type X with two parameters. We called it [0,1] Truncated Invers Weibull Burr Type X Distribution. The new distribution has been expanded to become a four-parameter distribution. Several important properties of the new extension distribution are derived like the quantile function and moment. The maximum likelihood estimation is used to estimate the parameters involved. The distribution was applied to real data, which is the failure times of (50) vehicles in a time of (1000) hours. It gives a better fit compared to several other distributions. The parameters that were estimated were evaluated using simulation.