AL-Mostansiriyah journal for arabic and international studies

The aim of the research is to demonstrate the role of green accounting in helping economic unity in the creation of environmentally friendly green products and achieving the dimensions of sustainable development, especially with the proliferation of foreign products that comply with environmental requirements. The role of green accounting is to provide the necessary information for the management of economic unit through reports submitted by green management accounting On how to move from traditional production to green production, which in turn reduces fines and green taxes caused by traditional products, emissions and production waste, This research presents the role of green accounting in
the innovation of the green product and achievingsustainable development by reducing the environmental costs imposed on the economic unit causing pollution and avoiding the intractable and malignant diseases caused by the environment. Traditional products as well as protecting the environment and living organisms from the risks of these products, include the problem of research on how to support green accounting information in the green product configuration, the research aims to improve the image of the economic unit in Tucu ¥ These products achieve the dimensions of sustainable development
Key terms of research: green accounting, green products, sustainable development

The world is witnessing an information revolution in all fields of knowledge, and this revolution necessitates that educational institutions reconsider the future of education in terms of the foundations of selecting, planning, building curricula and methods of dealing with knowledge, and to establish a strong educational situation that primarily requires the presence of a creative educational cadre that follows teaching strategies using the scientific method. In diagnosing and solving problems, given the importance of education issues for modern societies in ensuring their stability and prosperity, and considering education the beating heart of modern societies, and the goal is to achieve a better future for generations. Contemporary globalization in the knowledge revolution, the technological revolution, the economic challenge, and the political challenge, as no development can be achieved without relying on education as a mainstay for the development of the rest of the sectors of the economy, politics and others. Clear indications of future economic crises for sure Otherwise, it is possible to address and avoid the crisis, and to diagnose the imbalance in our educational system and seek to get out of the crisis by providing concrete visions and solutions, and to challenge the economic crises in any country, a comprehensive strategy must be developed that monitors the reality and overcomes all obstacles and challenges, and educators focus on the relationship between education and development and its returns economic growth, and consequently, it is an eternal, well-established and strong interrelationship
Keywords: The Role, Economic Crises, Future of Education, Educational Institutions.

Many countries are currently seeking to attract a lot of financing necessary to support economic and social development within them. Therefore, these countries may resort to one of the most appropriate financing tools, which is indirect foreign investments, given that they are one of the most important rapid financing tools. It also has a number of advantages and economic benefits.
Indirect foreign investment is known as investment in financial securities, through the possession of financial securities by individuals, companies and banks, such as stocks and bonds, without exercising any kind of control or control over the investment project. It is usually short-term in comparison to foreign direct investment, which is long-term.
It is stipulated that foreigners shall not have the right to manage the project, take decisions or control those projects related to its investments. While they are entitled to a return for their participation. Therefore, it differs from foreign direct investment in that the transfer is usually limited to the capital component only.
The research concluded that there was an influential role for foreign investment in the Iraqi stock market, as the relative importance of net foreign investment reached (14%), which is an acceptable percentage due to the small size of the Iraqi market for securities, and the research recommended the need to pass laws and legislation that would facilitate the entry of investors Foreigners, in addition to granting them advantages and incentives that help attract them to the market, due to the great importance of this investment in achieving the development and development of the national economy.

The Corona pandemic period was a harsh lesson for many oil countries whose economy is based on rent. After the low prices and the suspension of many activities, it was necessary to reconsider the diversity of risks and to maximize non-oil revenues to get out of this type of economy. The fluctuation of oil prices casts a shadow on the state budget. As a whole, this is what has been seen in our country.
After the pandemic, the state took many decisions and steps to maximize non-oil revenues, or, more accurately, to maximize its revenues to meet its expenses, including the decision to reduce the value of the official currency against the US dollar.
the Federal board of Supreme audit has goals and tasks and it always seeks through its reports to highlight the activities of the entities subject to its control, to clarify their weaknesses, and to draw treatment methods to achieve better revenue.
Also, one of the duties of the bureau, according to the law of the bureau, is to evaluate the macroeconomic plans and policies established to achieve the goals set for the state and to abide by them.
Keywords: rentier economy, the Federal board of Supreme audit , non-oil revenues.

The research aims to demonstrate the possibility of enhancing the auditor’s judgment about the claims of the board of directors of the economic entity about its Going Concern through the use of neural networks as a sophisticated technique of artificial intelligence in auditing, which contributes to supporting the auditor’s decisions when planning audit procedures. The auditor’s opinion about the management’s claims about the company’s Going Concern is the center of attention of developed societies, especially in light of competition in the modern environment. To achieve the goal of the research, the descriptive analytical method was used through previous research, letters and studies. And the Internet, and the questionnaire form was used in order to reach to prove the hypothesis of the research, as a number of workers in the audit offices were surveyed by distributing (50) questionnaires and (45) valid forms for analysis were obtained. The most important conclusions were that neural networks have the ability to acquire knowledge and transform it into data that can be stored and organized as an organized database that can be used in building various systems and models to improve the efficiency of auditing processes, which helps support wisdom about the management’s claims for the Going Concern of company. As for the most important recommendations, it is necessary to conduct workshops and training courses through which programming skills are learned using artificial intelligence languages through the scientific aspect and how to design and implement models for the quality of audits.
Keywords: Artificial Neural networks, Auditor's Judgment, Going Concern of company.