ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

The use of artificial intelligence applications has witnessed a noticeable increase in securities trading operations by investment funds and individuals alike, and a large percentage of trading operations are now carried out through these applications without any human intervention. In this research, we are trying to shed light on these operations and will test the financial performance of the funds. Those that use artificial intelligence in their trading and those that rely on humans for that, and the research reached many conclusions and recommendations, the most important of which was that the funds that use artificial intelligence were able to outperform the funds that use traditional trading, albeit to a limited extent. The research recommended the necessity of increasing the level of awareness and training. On the use of artificial intelligence applications by Iraqi companies.

The research seeks to demonstrate the extent of the impact of applying the International Accounting Standard (1) Presentation of Financial Statements on the characteristics of accounting information, suitability, faithful representation, and comparability. For the purpose of proving the research hypotheses, a questionnaire form was prepared and distributed to a sample of (90) questionnaires. (74) were retrieved. A valid form for statistical analysis . . A five-point Likert scale was used, and measures of central tendency, dispersion, and factor analysis were used. The research reached a set of conclusions, the most prominent of which are 1. The application of International Accounting Standard (1) helps in providing the necessary information needs of users. 2. The application of International Accounting Standard (1) helps In accurately evaluating the financial position based on the sample’s point of view.3. Adopting International Accounting Standard (1) helps users evaluate the use of economic resources for the purpose of making decisions. The most important recommendations are the need to urge the Iraqi Stock Exchange to implement the International Accounting Standard (1) Presentation of Financial Statements.

Banks face a challenge that does not prevent them from achieving diversification between maintaining what remains of maintaining profitability, especially in light of their keenness to ensure sound finances. Banks focus on investment trends and profitability as strong vital indicators of success, and have fully defined key points across multiple level influencers for their activities. This research aims to provide a framework that helps banks improve their financial performance by enhancing their ability to predict risks and achieve a balance between liquidity and profitability. The research deals with evaluating the effectiveness of liquidity and profitability indicators in predicting potential risks and taking proactive measures to maintain financial stability. It also seeks to analyze the impact of these indicators on the financial performance of banks and how to achieve a balance between maximizing profits and minimizing risks. The research hypothesis indicates that indicators of banking profitability and liquidity contribute to improving the performance of the banking sector in Iraq. This study was conducted on the Iraqi banking system for the period (2006-2022), and the inductive approach was followed by collecting and analyzing the data related to the study and linking them to reach the results. Adopting economic indicators for banks as they constitute the analytical and interpretive basis for the nature of the research. The research concluded that there are periods of clear improvement in the performance of the indicators used, followed by periods of deterioration. This requires understanding the influential economic and financial factors and analyzing them accurately to improve banking performance. Work must be done to develop strategies to increase the efficiency of asset use, such as improving operational processes and adopting modern technology.

The current research aims to analyze and determine the relationship and impact between electronic service quality and customer satisfaction, and explore the relationship between sub-dimensions and their level of impact on customer satisfaction. The research community is represented by Rafidain Bank customers in Mosul city. A random sample of (105) participants was taken, (94) questionnaires were received with a response rate of (89.5%), and the Spss. V25 program was used to test the research hypotheses represented by (there is a statistically significant correlation and impact between electronic service quality and customer satisfaction). The research concluded that there is a statistically significant correlation between electronic service quality in its dimensions and customer satisfaction, in addition to the existence of a statistically significant impact of electronic service quality in its dimensions on customer satisfaction.

The current research aims to predict the ability of the State Employees Retirement Fund to fulfill its obligations towards retirees for the period (2024-2030) using machine learning technology, one of the artificial intelligence techniques, and based on historical data of the State Employees Retirement Fund (number of retirees, retirement salaries, and revenues) for the years (2016-2023). The descriptive analysis approach and the case study approach were adopted to achieve this goal. The research reached a number of conclusions, the most important of which is that the State Employees Retirement Fund will suffer from a deficit in the coming years, and the management of the State Employees Retirement Fund must take a number of investment decisions to overcome this deficit and ensure the sustainability of the fund.

The research aims to Diagnosis the requirements and indicators for measuring monetary policy transparency and its impact on the objectives and effectiveness of this policy. The primary goal of central banks is to achieve monetary stability through their instruments and functions, and achieving this is closely linked to the clarity and transparency of monetary policy. This transparency contributes to improving the expectations of individuals and economic Institutions, enhancing the confidence of investors and the public, and strengthening the independence of the central bank. This is achieved through criteria and indicators that have been used to measure transparency. In Iraq, the level of monetary policy transparency has evolved from 2.5 degrees out of a total indicator value of 15 degrees in 2010 to 10 degrees in 2024. The main conclusion is that the imbalance between the information held by the Central Bank and other economic actors can lead to low or limited transparency. The study recommends the need to enhance and support the availability of a separate, active page on the Central Bank of Iraq's website on financial stability, in addition to the reports published on financial and monetary stability.

The aim of the research is to highlight the importance of preparing the investment budget according to the program and performance budget in government units, because the problem of the research was the difficulty of allocating financial resources under the traditional budget in an optimal manner, and when the program and performance method is used to prepare the investment budget, this method will contribute to the allocation of these resources, which in turn is reflected at the level performance of these units, The applied approach was adopted in presenting previous studies and everything related to the theoretical side of the research by presenting the concept of investment budgeting as well as the concept of program and performance budgeting. As for the practical side of the research, a proposed mechanism was adopted in preparing the investment budget as it is one of the methods of evaluation and monitoring of performance that must be followed, After analyzing the research data, a set of conclusions were reached, the most prominent of which was that budgeting programs and performance will contribute to allocating financial resources to the sample under study and investing these resources that were allocated according to the proposed method in implementing other projects that have secondary priority, and the traditional method of preparing the investment budget has become stale, It does not keep pace with developments and the huge amount of proposed projects, which caused a delay in the implementation of most of the sample projects under study, The researchers also recommended the necessity of adopting program and performance budgets in preparing the investment budget for the sample under study in order to monitor the performance of its investment projects and allocate the state’s public resources in an optimal and efficient manner.

The research aims to clarify the impact of organizational vigilance on the brilliance of the organization. A study was conducted in the Iraqi General Reinsurance Company. To achieve this, the measurement of psychological engineering was based on four dimensions (employee empowerment, human resource retention, flexibility in work, flexibility in rules and procedures), while the brilliance of the organization was measured based on three dimensions (brilliance in leadership, brilliance in service and innovation, brilliance in knowledge). The research problem is represented by the major challenges facing the organization under study, which result from scientific progress, knowledge, complexities and interventions. All of this affected various aspects of economic, social and cultural life. Therefore, there was a need to study organizational vigilance to achieve the brilliance of the organization. The research sample amounted to (33) employees working in various departments of the organization under study. The research was based on two main hypotheses to explore the relationships of correlation and influence between variables. Data and information were collected using a questionnaire, in addition to the field presence of the researchers. The data were analyzed using the statistical program (spss_v.19) and a set of statistical methods such as the arithmetic mean, standard deviation, coefficient of variation, correlation coefficient, and equation Simple linear regression, and the most prominent conclusions reached by the research were that the organization under study encourages employees to bear their performance levels and encourages them to practice their work according to the plan.

In light of the developments in the reality of the business environment of economic units and in response to that, the distinctive role of technological techniques emerged in facilitating and governing the course of work of their departments electronically, especially the internal audit departments, which are the safety valve of the economic unit and the greatest incentive to eliminate corruption in all its aspects. The objectives of the current research were embodied in clarifying the important impact of activating the principles of electronic governance for the internal audit department and reflecting its positive impact on improving the quality of its work by establishing appropriate mechanisms and procedures required to govern the internal audit department with the consolidation of transparency and accountability in audit work, and the reflection of this on the quality of internal audit activities. From this standpoint, the questionnaire was used in this research by distributing it to the researched sample through distributing it to the researched sample with the use of SPSS methods to display the results and analyze the research results. The research concluded by indicating the most prominent results, most notably that there is an effective impact to activating the principles of electronic governance for the work of the internal audit department and a positive and effective return towards raising the efficiency and quality of its work, and what corresponds to that is the indication of the most important recommendations, seeking to support internal audit cadres Through educational courses and seminars to adopt the consolidation of digital culture in the minds of employees and its positive effects on the quality of the department's work towards the better.