JOURNAL OF MADENAT ALELEM COLLEGE

The research aims to analyze and evaluate the impact of the amendments that they have been entered to the International Accounting Standard (IAS39) on the qualitative characteristics of accounting information and how they have contributed to the accuracy of investment operations in financial instruments, where the feedback of a sample of those interested in the financial statements had been measured and tested about the amendments which entered by the International Accounting Standard Board (IASB) on the International Accounting Standard (IAS39) throughout the issuance of International Financial Report Standard (IFRS9) on the qualitative characteristics of accounting information .The results of the research indicated the important role of the amendments in the financial report standard (IAS39) in achieving high grades of qualityfor information with the previous one which is (IAS39).

The research included the definition of interim financial reports prepared by companies listed in the Iraqi market for securities and the importance of analyzing these reports to compare the results of the analysis using financial analysis ratios for different periods, in a way that provides information for users to make decisions. The published interim financial reports of Sumer Commercial Bank were analyzed using financial analysis indicators to provide more detailed and appropriate information for decision-making in order to enhance the work of the bank. Interim financial reporting and dissemination of awareness to users of the importance of information contained in the interim financial reports as one of the most important sources of information for decision-making and the bank sample research did not prepare interim financial reports in light of the requirements of IAS 34, as well as the absence of local accounting standards in Iraq that define the general framework and requirements for the preparation of interim financial reports.

After 2003, the Iraqi economy witnessed a new phase, in which the most important changes took place. The Central Bank of Iraq gained independence, in accordance with Law No. (56) for the year 2004, in determining the monetary policy, and determining appropriate tools in implementing this policy, and the identification of appropriate tools in the implementation of that policy, as well as the development of new tools to suit the orientations of the objectives of the Central Bank in Iraq. The most important of which is the stability of prices and raise the value of the Iraqi dinar through two price signals exchange rate and interest rate, as these new tools are characterized as enabling the central bank to control the volume of credit at the macro level indirectly and more subject to the rules of supply and demand in the market.

The research is divided into four sections. The first one is the technical and organizational means and procedures developed by the Central Bank of Iraq, in addition to the legislative and legal procedures. The second section included the new monetary means, while the third section is the use of the two interest rate and exchange rate to raise the value of the Iraqi dinar, and finally conclusions and recommendations, that included the use of indirect monetary instruments used by the Central Bank of Iraq after 2003 was a safety valve in addressing the problem of inflation through the withdrawal of excess liquidity and the adoption of the exchange rate signal to counter inflation pressures ,and achievement of stability has played a clear role in stabilizing prices, low inflation rates and improving the value of the Iraqi dinar, through foreign currency auctions.

This research aims to build an electronic model of the technique Time-Driven Activity-Based Costing (TDABC) to help the private dental college study sample to adopt and apply this technique when measuring the cost of a university student.

The Financial data was collected for the academic year (2015-2016) for the private dental college as a study sample, and the college name was not mentioned as a result of not agreeing to publish financial data in scientific research, we have employed in the Microsoft Excel program (MS-Excel) for the design and application of the model of (TDABC) technique, Where (MS-Excel) is one of the most used programs on electronic computers by employees who work in the accounting department of most universities and private colleges, which ensures the ease of handling by these departments with this model.

The research reached a set of conclusions, the most important of which are: the ease of dealing with the electronic model (TDABC) technique with activities and time driven that are carried out by the resources of universities and private colleges, which explain how important it is to be applied due to the flexibility and speed of updating when any changes occur in the future.

The research has reached a set of recommendations, the most important of which are: the necessity of adopting the electronic model for (TDABC) technique by the research sample and working to encourage universities and other private colleges to adopt this model when measuring the cost of a university student.

The research aims to measure the impact of the quality of external audit on the quality of application of international standards, for a sample of private joint-stock companies listed on the Iraq Stock Exchange, where the research sample included (10) private and listed joint-stock banks in issuing their financial statements for the period from (2010-2018) as well For companies and auditing offices charged with auditing these banks, the research relied on two main models of measurement, whereby the first model reflects the assumed relationship between independent variables represented in the characteristics of external audit quality and measuring the extent of their impact on the dependent variable represented in the quality of application of international standards. Second, the Tobin`s Q scale has been adopted to measure the quality of application of standards (IFRS) according to the formula (Chung & Pruitt, 1994), and the SPSS statistical program has been relied on to analyze the data and reach the results, and the research has found the quality of the audit companies and audit offices that have audited the research sample banks and the lack of quality in applying the standards,

The absence of a significant correlation between the quality of the external audit and the specific factors specific to the specifications of the audit firm or office and the factors related to the customer specifications on the quality of the application of the standards to banks in the research sample.

The objective of the research is to explain the reality of the national strategy for poverty alleviation and define steps to conduct an audit of its performance in the researched ministry according to the Program and Policy Manual, and it represents the field of research in the Ministry of Labor and Social Affairs for the years (2010-2016) as the period of implementation of the national poverty reduction strategy (2010- 2014) Because of the delay in the allocation of its allocations, the strategy began to be implemented from (2012-2016), and the descriptive analytical approach has been adopted in the interpretation of this phenomenon. The research reached a set of conclusions, the most prominent of which was the failure of the national strategy to reduce poverty to achieve its goal of reducing poverty in Iraq by (30%) i.e. reducing the poverty rate from (23%) to (16%) at the end of its period. And the most prominent finding of the recommendations is to focus on the future of the accountability and accountability when activities are not implemented in the next strategies

This research aimed to prepear a program to examine and scrutinize the contents of the annual management report if the (GRI) standards are applied. The content of this program has been based on a study of the criteria of the Global reporting Initiative, which aims to report sustainability in the light of recent global trends toward sustainable development and the direction of institutions and economic units in different countries toward the neutralization of the commitment of their activities to sustainability in their dimensions (Institutional, economic, environmental and social); In addition to numerous research and studies that emphasized the need to expand disclosure toward transparency and accountability, the auditing profession is no longer limited to the financial function mainly to verify its integrity and credibility, and has kepatpace with contemporary developments to include the provision of other services, non-financial services, including services The assurance of the implementation of the GRI standards, in the light of which the level of public disclosures has been checked and measured to verify their safety and adequacy.
The researchers reached a set of conclusions, the most important of which are: (1) the presence of an important role of the Comptroller in providing the sustainability reporting emphasis service and in the light of the GRI standards and in determining the level and degree of disclosure of financial and non-financial information.(2) The absence of a certified module for external auditors to examine and measure the level of application and use of the Gri standards for sustainability disclosure. (3) The results showed that the level of disclosure of (GRI) indicators for public disclosures was low (0.27). In addition, there is a relationship between the implementation of the Global reporting Initiative (GRI) and the increased level of transparency in the disclosure of information in the annual management report

The research aims to identify the effect of organizational conflict management strategies on the organizational climate, the research was applied at the General Electricity Transmission Company, one of the formations of the Ministry of Electricity in Iraq, Integrated theoretical and comprehensive aspects of the research variables were presented. and using a questionnaire containing (35) questions covering all aspects of the research, the researcher used the descriptive analytical method in order to identify the level of impact relationship between the research variables, where (66) questionnaires were subjected to statistical analysis, The researcher has used the scientific statistical methods symbolized by (SPSS: V-24) and the program (Excel: V-2013) in order to analyze the data obtained through the questionnaire and some personal interviews through scientific statistical methods. The results of the research confirmed the existence of a significant effect relationship for organizational conflict management strategies in the organizational climate. The research recommended the necessity of making the best use of organizational conflict management strategies in creating and creating an appropriate and suitable organizational climate for work in the organization.

This research aims to shed light on the need for bank departments to continuously evaluate the performance of the information technology systems applied in the bank, through which it seeks to evaluate the efficiency and effectiveness of management in the use of information technology resources towards achieving banking goals, and the need of senior management to technical standards and measurement mechanisms for a purpose helping it to determine the points of deficiency and weakness in performance and take the necessary measures to address it in a manner that ensures improving performance and upgrading the quality of services provided to customers. Suggested criteria have been prepared based on the standard specifications and procedures mentioned in (I SO / IEC 20000, 38500) for the purpose of evaluating the performance of banks for the year 2019, data and information were collected and analyzed for a sample of banks (Middle East Bank, National Islamic Bank), and in light of the application process a number of conclusions were reached, most notably, that the application of standards. The proposal leads to improving the performance of banking information technology systems in a manner that ensures the bank’s provision of its products and services with a high level of quality. The researchers presented a number of recommendations, the most prominent of which is the need for the bank’s interest in applying quality standards related to information technology, including specifications (ISO/IEC20000,38500( , as well as The need for banks to use auditors and consultants Holders of certified allergic certificates in the field of information technology.

This research seeks to test the two models in the evaluation of ordinary shares, which are (the equivalent cash model, and the economic value added model) to explain the true value of one share, and a comparison between the two models to see how accurate the second model of economic value added is in the interpretation of returns on stocks and its use instead of the equivalent cash model, and the use of returns as a measure of the value model The economic sample added, the research sample included (9) banks that were listed on the Iraq Stock Exchange and where all the terms of the research were available for the period (2014-2018). The research reached a set of conclusions, the most important of which is the use of the economic value added model as the best in determining the real value of the ordinary shares listed in the Iraq Stock Exchange and because it gave a high explanatory ability, due to the difference in the stock price.

The research aims to measure the extent of the impact of Accounting Earnings quality in the firms performance for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (5) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018), namely (Ashur Bank, Credit Bank, Middle East Bank, Mosul Investment Bank, and Gulf Commercial Bank). The research relied on two main models for measurement. In three steps, the first step included measuring the Persistence (Earnings quality) by adopting the sustainability model (Kamarudin and Ismail, 2014), while the second step included measuring the firm's performance through the modified Tobin's Q scale based on the model (Doidge, Karolyi and Stulz's, 2001) (30), while the third step focused on measuring the impact of Earnings quality (Persistence) as an independent variable in the main dependent variable represented by the firm's performance (Tobin's Q), using the simple linear regression analysis method. The research reached a number of conclusions, the most important of which are: -

1. The majority of Iraqi banks listed on the Iraq Stock Exchange in general are distinguished by Earnings quality through the model of (sustainability) the permanence of profits that was used for the period from 2009 to 2018, as the result of the study showed that the banks of the research sample are distinguished by the persistence (high earnings quality) It is also distinguished by its non-failure or bankruptcy in terms of financial performance and the percentage of profits achieved.
2. The existence of a significant statistical impact between the Persistence (Earnings quality) and the firm's performance, as the results of the study showed that there is an effect and a direct relationship. The higher earnings quality, the higher firm's performance.

So the researcher recommends:
1. Working on adopting a sustainability model (Persistence) in measuring the Earnings quality in banks listed on the Iraq Stock Exchange. With the possibility of using other models of Earnings quality measures to reach the most efficient and optimal model in measuring the Earnings quality.

The need for Iraqi banks to adopt models for financial performance to help them avoid financial failure and stumbling in performance, to show their strengths and weaknesses, so that the higher management can take appropriate decisions and overcome the expected risks. With not limited to using the financial indicators extracted from the bank's accounting data in order to measure performance, as this must be extended to linking non-financial indicators that take into account the variables related to the company's internal and external environment.

The main objective of this research is to demonstrate the role of applying modern methods of administrative accounting in achieving and supporting the competitiveness of economic units to maintain their continuity in their competitive environment. To achieve this objective, the descriptive analytical method was used by using the questionnaire form to analyze the opinion of the research sample in the statement of the role of these methods in supporting competitiveness, the results of the research showed that the Iraqi industrial environment is characterized by special circumstances that require the development of the necessary capabilities to keep pace with developments in the competition environment, and that the Iraqi economic units strive to provide distinct products in terms of quality and prices The results showed that the management has sufficient knowledge of the modern methods of administrative accounting under study, and that the application of these methods has a significant role in achieving the competitiveness and competitiveness of the economic unit, and in the light of the above recommended research focus economic units on the application of modern methods of modern accounting to meet the requirements of customers by providing a distinct product in terms of quality and price at the lowest cost and dissemination of cultural and advertising awareness of local products.

The current research aims to test a model that can contribute to reducing the cost of common stocks and thus the cost of capital, which is the options pricing model for Black and Scholes (Bcs) (1973). The method of comparison used between the Capital Asset Pricing Model (CAPM) and options pricing for Black and Scholes (Bcs) was in calculating the cost of ordinary shares according to the weighted cost comparison of ordinary shares according to the two models, and the research sample included (8) industrial companies listed on the Iraq Stock Exchange that met the search conditions for the period (2008-2019).

The research reached a set of conclusions, the most important of which is that the weighted cost of ordinary shares according to the Bcs method is better than the weighted cost of ordinary shares according to the capital asset pricing method (CAPM), as the (Bcs) method recorded a good value in reducing costs. The research recommends adopting the options pricing model in the industrial sector companies, as it gave good results in reducing the cost of common.

The primary purpose of this research is to study the effect Corona-Virus Pandemic (CVP) on quality of auditing reports and auditors from the point of view of Iraqi auditors. A quantitative research method had been adopted through a questionnaire form to achieve its aims. Auditors were asked to state their opinions regarding audit quality statements based on a five-point Likert scale. An electronic questionnaire link was distributed due to the current pandemic instead of a regular (paper-based) form, 200 questionnaires were received, of which 89 answers were valid for analysis. Our research examined some important findings, the most important of which is that CVP surely has a noteworthy effect on audit quality based on the research sample’s opinions.