Warith Scientific Journal

The research aims to determine the intensity of the impact of multi-sensory marketing on customer delight for the premium hotels (The Baron, Rayhana Karbala) in the Holy Governorate of Karbala. The problem was formulated through several questions that included the extent of awareness of the influencing trends between the variables in practice, and to establish the intellectual foundations of the research topic, multi-sensory marketing was measured. Through five dimensions (visual marketing, audio marketing, tactile marketing, olfactory marketing, gustatory marketing). Five dimensions (fairness, appreciation, security, trust, diversity) were also adopted to measure customer delight. In order to reach that goal, the questionnaire was used as a main tool in collecting data and information about the study sample, which represented a group of customers of excellent hotels in the holy governorate of Karbala, amounting to (374) customers. Thus, multiple conclusions were reached, the most important of which was the interest of the hotels in the study sample in applying the dimensions of Multi-sensory marketing in achieving customer delight. This research has come up with a set of recommendations, the most important of which is the need for hotel management to pay attention to applying multi-sensory marketing dimensions to arouse and stimulate customers’ senses towards the services provided.

This research aims to test the possibility of applying the seventh item (process requirements) according to the specification ISO/IEC 17025:2017 in order to see the size of the gap between the conditions of the seventh paragraph and the actual reality in the laboratory of inorganic pollutants of the department of environment, water and renewable energies, one of the formations of the ministry of science and technology, which was chosen as a research model, this research adopts a case study approach using the checklist as a tool for data collection, and statistical methods were used to obtain the search results, represented in (weighted arithmetic mean, percentage measurement, and gap size measurement), the examination list included eleven axes, which are as follows (review of requests, tenders and contracts, selection, verification and validation of methods, sampling, handling of test or calibration items, technical records, evaluation of measurement uncertainty, ensuring the validity of results, reporting of results, complaints, nonconforming work, control of data and information management), which are included under the seventh item of the standard ISO/IEC 17025:2017, except for item (7.8.4 specific conditions for calibration certificates) because the laboratory does not issue calibration certificates, because its field of work is testing and not calibration. The research reached a set of conclusions, the most important of which is that there is a gap between the actual reality of the research laboratory and the conditions of the process item, as the total gap reached (25%) while the percentage matching rate reached (75%), The research also presented a set of recommendations, the most important of which is adopting the evaluation results produced by the checklists in accordance with the requirements of the process requirements clause in order to determine the actual reality of the researched laboratory and the necessity of adopting the application of the process clause.

This research aims to determine the availability of ISO 10002:2018 guidelines in the complaints management and handling system at Baghdad Oil Training Institute. To reach accurate results, the research relied on the checklist as a tool for collecting data and used the tripartite scale in designing the checklist, in addition to conducting interviews during site visits and observations. The research relied on the case study approach and used the research mean and score of application, measuring the gap size, and the score of non-application when analyzing and arriving at the results. The research found that Baghdad Oil Training Institute applies the guidelines of the ISO10002:2018 standard at a rate of (25.5%), as the communications clause obtained the highest application score of (75%), while all of the clauses (receiving complaints and acknowledging them, monitoring and improving, preserving Records and documents, feedback to the organization, legal and regulatory compliance) with the lowest application score of (0). The most important conclusions are the high size of gap between the actual reality of Baghdad Oil Training Institute in managing and handling complaints and the guidelines of the standard (ISO 10002:2018). The research recommended developing a plan to implement the guidelines of ISO 10002:2018 standard to contribute to addressing customer complaints and improving and measuring their satisfaction.

This research aims to evaluate the reality of implementing the requirements of the Sustainable development management system (ISO 37101:2016) at Gulf Commercial Bank following the case study method to help it identify the gaps and address the weaknesses it suffers from, as well as enhancing strengths, if any, and in order to reach this the purpose used by the checklists (which was subject to arbitration) Prepared according the requirements of the standard (ISO 37101:2016), which included (7) requirement of the standard, by Using Heptagonal scale that starts from (totally applied, fully documented) with a weight of (6) and ends with ( not applied, not documented) with a weight of (0), in addition using a number of statistical tools to analyze the data and to show the real application and gap in the bank. the Research reached a conclusion that Gulf Commercial Bank applied only 21.7% of the requirements of the standard, Which is weak in implementing what the requirement of the standard (ISO 37101:2016) the Bank recommended to applied and document the Sustainable development management system and work to his performance improved and Benefit from the results generated by checklists to enhance strengths and address weaknesses.

This study addresses the production status, defect resolution, and quality control issues in the soap department of Al-Maamoun Factory, part of the General Company for Food Products, using deep learning algorithms and techniques. The research problem was identified as defective production and the poor performance of the quality control department, which lacks modern technologies. To select the quality control criteria for liquid soap, the focus was on active ingredient (NaCl), viscosity, pH, and salts (AD). MATLAB - Ver 2024 was used to apply five algorithms: decision tree, Naive Bayes classifier, convolutional neural network, artificial neural network, and logistic model, along with SPSS-Ver.28. The results showed that out of 206 randomly selected bottles of liquid soap, 155 were compliant with specifications and 51 were non-compliant, constituting 25% of the sample. The study revealed that the decision tree algorithm is the best in identifying defect causes and classification accuracy. The objectives of this study include improving production quality using deep learning techniques, accurately identifying defect causes, reducing waste and costs, building an expert system for automated quality control, and raising awareness among officials about modern technologies. The study is significant for enriching scientific knowledge in this field, recognizing the importance of deep learning techniques in reducing defects, and adopting modern techniques to reduce inspection time and effort.

The current research aims to explain the organizational culture in its four dimensions (organizational values, organizational beliefs, organizational expectations, organizational norms) and its impact on green practices of human resources management through an exploratory research in the Mesopotamia General Seed Company, as it is one of the companies that forms the link between research centers. And farmers to produce seeds of important strategic agricultural crops, as well as the tireless efforts made by the company’s management towards providing crops of high quality that conform to the specifications and in accordance with the conditions and instructions set by the National Seed Council. Therefore, this research came as a contribution in this field, and in order for the research to achieve its objectives, its problem was formulated. With a number of questions. To answer the questions raised in the problem of the research , a number of hypotheses were adopted that addressed the subject of the research . To determine the validity of these hypotheses, data related to the subject of the research was collected, relying on the questionnaire form that was prepared for this purpose. The descriptive analytical method was used. The purpose was to test the research hypotheses. The researcher distributed (232) questionnaires to a sample of workers in the field. mentioned. (225) questionnaires were retrieved, and after reviewing them, the researcher found that (7) of them were invalid. (225) valid questionnaires, representing (96.9%) of the total questionnaires distributed, were excluded and analyzed using the statistical program (23.SPSS V) and the program (21.Amos V). The research produced a set of results, the most important of which is the existence of a significant correlation between organizational culture and green management practices for human resources. The results also showed a significant effect between organizational culture and green human resources management practices. The research ends with a number of proposals that the researcher believes serve the field, the most prominent of which is encouraging company management. Its employees are required to take responsibility, participate in scientific discussions and develop ideas, types and services aimed at performing tasks and duties without direct supervision.

The current study aimed to clarify the role of communications in promoting organizational development in Salah El-Din General Hospital and Balad General Hospital in Salah El-Din Governorate, as a random sample of managers and workers in the surveyed hospitals was selected. The study used the descriptive analytical method. The study came out with a number of conclusions and proposals, most notably, the existence of a positive moral correlation between communications and organizational development, and the existence of a positive significant effect of communications as an explanatory variable in the dimensions of development. On Arab and foreign experiences to benefit from them.

The study aims to measure the gap in implementing and documenting the food safety management system in accordance with ISO22000:2018 in the Baghdad Soft Drinks Company .The study started from Baghdad Soft Drinks Company’s reliance on the pepsico system, weak knowledge of senior management regarding the requirements of the standard ISO22000:2018 although the company has recently sought to implement the requirements of the food safety management system in accordance with the specification ISO22000:2018 .The study relied on the case study approach to achieve the objectives. Checklists were used as a data collection method .The Baghdad Soft Drinks Company was chosen as a practical field to conduct the study. The study also relied on a set of statistical tools to analyze the data(the weighted arithmetic mean, measure the extent of conformity, determine the gap ratio). The study reached a number of results, where the conformity rate reached 45%, while the gap between the actual reality of the application and requirements of the specification reached 55% which means there is a large gap between the actual reality of the company and the requirements of the specification . Therefore, the researcher recommends relying on the results of the study from analyzing the checklist data to identify and enhance the positive aspects and strive to reduce the negative aspects that received the lowest percentage of conformity

The general objective of this research is to identify the role of work independence as an interactive variable in the relationship between green human resources and innovative performance behaviors in the organization. The research relied on the descriptive inferential approach through the opinions of a sample of employees of the Real Estate Bank of Najaf Al-Ashraf. The research was adopted within the conceptual framework The topic of green human resources, as one of the modern topics, as an independent explanatory variable, and innovative performance behaviors as a responsive variable, and work autonomy as an interactive variable for the relationship between empowerment and the creation of knowledge champions. The analysis was conducted using a set of statistical tools compatible with the research objectives, and the Smart PLS program was used as a package. Statistics on a sample of (36) employees. The research included a number of conclusions, the most important of which is that work independence is characterized by indicating the extent to which an individual can determine his methods, speed, and effort to accomplish work tasks, enable others to pursue their good goals for themselves and their organizations, and help others communicate, which contributes to enhancing innovative performance behaviors in the organization. The most important recommendations reached by the research are to work on adopting the use of standards and characteristics of the green human resources management approach, which is reflected in the working individuals, as it contributes to the creation of individuals with innovative qualities, who in turn contribute to providing innovations and creativity and providing advice to the organization’s senior management because they are considered skilled individuals. High experience and capabilities.

Purpose: The research seeks to clarify the role of knowledge management in improving health services through an exploratory study of the opinions of a sample of doctors in the Ministry of Health / Baghdad.
Design/Methodology: The descriptive analytical approach was adopted, through designing and building a scale that has the ability to measure the main dimensions of the research, which are represented by the questionnaire form. (76) questionnaires were distributed through a purposive sample of a number of managers and their assistants, considering them the research sample, and in order to analyze the data, they were Use a range of statistical methods
Value of the study: The value of the study was to address the topic of knowledge management in the health sector and its role in improving the health services provided.
The results: The research concluded that there is a statistical correlation between knowledge management and health services at the level of the Ministry of Health. A number of proposals were also presented, the most important of which is the constant pursuit of generating knowledge and trying to apply it in various ways and methods because of its role in improving the health services provided.

The research aimed to determine the role of strategic planning that works to strengthen and enhance organizational confidence for the various administrative levels of its employees in the General Directorate of Education in Salah al-Din Governorate, where the dimensions of the strategic planning variable were (vision, mission, goals, values) and the dimensions of organizational confidence were (trust among employees And trust in senior management, and trust in direct superiors. The research population included employees in the departments of the General Directorate of Education, who numbered (400) employees, from whom a random sample of (205) employees was taken, according to the (Robert Mason) equation to determine sample sizes. In addition, it was The researcher formulated a set of questions that represented the problem of the research, and for the purpose of achieving the research objectives, a hypothetical plan was drawn up based on it and a set of hypotheses were developed. The method that was relied upon in preparing the research was the descriptive and analytical method, and the questionnaire was also relied upon as a main measure for the research, where it was Through it, data and information were collected from members of the research sample, which were relied upon in the applied aspect. For the purpose of testing the established hypotheses, the researcher distributed (205) questionnaires to the employees, of which (200) were retrieved. After re-examining the received questionnaires, it was found that there were (5) invalid questionnaires. It was excluded permanently, and thus the number of questionnaires that were subjected to statistical analysis using the statistical program (Spssv26) was 195 questionnaires. The research reached results, the most important of which is the existence of a significant correlation between strategic planning and organizational confidence, as well as the presence of a significant effect of strategic planning on organizational confidence, as well as Therefore, the researcher made a number of recommendations.

The research seeks to identify the role of strategic vigilance represented by its dimensions (commitment, strategic insight, strategic flexibility, participation) in enhancing the competitive advantage of the organization represented by its dimensions (quality, efficiency, creativity, responsiveness), through the problem presented for the research, which included enhancing the competitive advantage of the organization under study. The research community also included workers in the men’s clothing factory/medical products factory in Najaf Governorate, and the research community reached (120) and a sample of (91) individuals was chosen randomly. The research adopted the descriptive analytical method, and used the questionnaire tool almost essential for the purpose of collecting data and information. If the researcher used the statistical program (SPSS v26) for the purpose of analyzing it, the research reached several results, the most important of which is the existence of a correlation and influence between strategic vigilance and the organization’s competitive advantage, and one of the most important recommendations that the researcher reached is increasing the level of coordination and cooperation between senior management and working individuals more effectively.

Studying the state of financial stability from the perspective of commercial banks and the extent of their application of its indicators in parallel with the risks and challenges surrounding the state of financial stability is one of the important topics that has received great attention internationally at the financial, economic, and academic institutional levels. The problem of the study is focused on the following question: Do commercial banks in Iraq have an impact? In achieving financial stability in Iraq, if the financial stability ratios in force by the Central Bank were applied? And what is the extent of that application? The hypothesis of the study was that commercial banks applied varyingly the ratios of financial stability indicators, whereas the null hypothesis that banks did not apply the ratios applicable by the Central Bank, thus moving away from achieving financial stability in general. As for the alternative hypothesis, which is that commercial banks apply those ratios and thus financial stability is achieved, the study also aimed to introduce financial stability, review the challenges and risks affecting it, and focus on commercial banks in terms of their application. The study included two chapters. The first dealt with financial stability in terms of definition, concept, challenges, and risks. The second showed the extent to which the study sample of commercial banks in Iraq applied the financial stability ratios applied by the Central Bank through the financial analysis of indicators. Thus, the study showed a number of conclusions and recommendations. One of the most important conclusions was that the state of financial stability in Iraq depends to a large extent in achieving it on commercial banks, which must be developed and kept pace with the external environment, and that financial stability indicators in Iraq are not sufficient to measure financial stability accurately, and the position of the commercial banks in the research sample was concluded on the basis of Financial analysis of the ratios extracted within the applied aspect of the study.

This research was studied "the impact of the VIX fear index in the general index of the US stock market (Wall Street ) through indirect foreign investment", work to surround it from the theoretical point of view of concepts, importance, objectives and types, and the hypotheses of the study were tested in terms of impact and correlation relationships, and using the model (Barron - Kenny), and the problem of the study was raised in that the state of fear, uncertainty and uncertainty among investors about the mechanism of trading and indirect foreign investment prompted a decrease in attractiveness, acceptance and desire In investment, which prompted us to study this uncertainty, and it was found that there is a statistically significant significant impact relationship between the study variables.

The research aims to measure the sustainable financial performance of Al-Furat Al-Awsat Technical University according to economic, social and environmental indicators and demonstrate its ability to achieve its sustainable performance through the application of the international accounting standard IPSAS1, as sustainable performance is currently considered an obligation on all units at the world level, which attracts the attention of those interested, whether researchers or Policy makers, because it reflects the clarity of goals in order to achieve distinguished services and support creative capabilities, the research was based on a basic hypothesis that measuring sustainable financial performance according to the Ipsas1 standard represents the efficient use of available resources and can lead to improving the effectiveness and efficiency of government administration in achieving its goals through the application of indicators Financial and non-financial, performance was measured according to a case study methodology, as the results showed that the administration at Al-Furat Al-Awsat Technical University is able to rationalize the use of resources in the direction of not harming its monetary resources and employing them in an optimal manner, achieving social welfare and contributing to obtaining an environmentally friendly campus. Recommendations came Researching the necessity of presenting the dimensions of sustainable performance in the reports of government units in a way that reflects their economic, social and environmental performance, developing the spirit of environmental culture among employees about the importance of sustainability and its role in giving a positive image of the performance of their institutions.

The research aims to shed light on new facts to form a better picture of the capital structure and its relationship to the performance of banks in Iraq. This study is unique in that it determines the optimal structure for Iraqi banks and provides scientific evidence on measuring the relationship between capital structure and banking risks and their impact on profitability in commercial banks. The study was applied to a sample of ten Iraqi banks listed on the Iraq Stock Exchange for the period from (2010-2021). The study methodology was also based on the panel data method, and the statistical program EviewsV.9 was used to conduct an analysis of the correlation and influence relationship between the study variables. Four models were used to analyze the relationship between the study variables. The first model aims to measure the effect of capital structure on banking risks, the second model aims to measure the effect of capital structure on profitability, and the third model aims to measure the effect of banking risks on banks’ profitability, in The fourth model aims to measure the relationship between capital structure and banking risks and their impact on banks’ profitability. The results of the study indicated the existence of a negative, statistically significant relationship between capital structure and banking profitability, as well as the existence of a positive, statistically significant relationship between banking profitability and banking risks. The results also showed the existence of a negative, statistically significant relationship for banking risks in profitability, and the existence of a statistically significant relationship for capital structure. Money and banking risks in the profitability of banks. The results also proved that there is a statistically significant relationship between capital structure and banking risks. In light of the results, the study recommended the necessity of requiring banks to maintain the capital adequacy ratio and adopt modern methods and technologies to keep pace with developments and enhance their competitive position.

As a result of the challenges that the Iraqi economy witnessed in 2014, as it was As a result of the challenges that the Iraqi economy witnessed in 2014, as it was described as the worst and most challenging year in the history of the Iraqi economy, which was a cause of economic stagnation. As a result, the Central Bank of Iraq presented initiatives in the last quarter of 2015 to be exceptional initiatives presented as an attempt to find mechanisms to address The problem of financing small, medium and large projects, as well as supporting specialized banks and the Housing Fund. The research problem relates to a set of questions, including what are the most important development initiatives taken by the Central Bank of Iraq in recent years, and what are the mechanisms used to measure and evaluate the success of these initiatives in achieving sustainable development goals, The research assumes that there is a positive relationship between the process of implementing development initiatives adopted by the Central Bank and achieving economic development. The research aims to introduce the Central Bank of Iraq and its role in supporting development initiatives, and to analyze the development initiatives of the Central Bank of Iraq by measuring some development indicators and the rates of implementation of the initiatives, and concludes The researcher reached a set of conclusions, the most important of which is that the Central Bank of Iraq adopted an unconventional monetary policy to finance economic projects with the aim of achieving economic development. These multiple financing initiatives are represented in directing investments towards sectors considered vital to enhancing economic activity, in addition to that the implementation rates were small and low for the Industrial Bank. For the Agricultural Bank and good for the Real Estate Bank and the Housing Fund, the reason for the increase is due to the urgent need for housing and the low interest rate. The research concluded with a number of recommendations, the most important of which is that the Central Bank and specialized banks strengthen oversight over the management and implementation of initiative funds, as well as submit periodic reports to evaluate the performance of these initiatives and evaluate and enhance accountability. and transparency to ensure that funds are used efficiently and effectively.

The study aims to know the impact of indebtedness on indicators of financial fragility of a sample of Iraqi companies listed in the Iraqi Stock Exchange for the period from 2014 to 2020, to diagnose and indicate strengths and weaknesses. The problem of the study was launched: Is indebtedness affected by indicators of financial fragility in the research sample companies? It represents the research community in the Iraqi market for securities, based on annual reports, and financial analysis was used in the study to measure the indebtedness and financial fragility of commercial companies, the simple linear correlation analysis method was used And the simple linear regression method to know the effect between the variables, the study reached several conclusions, which is the existence of a significant (direct) correlation between the ratio of total debts to assets and the rate of profitability, as the higher the ratio of total debts, the higher the profitability rate, which indicates the rejection of the research hypothesis. And accepting the alternative hypothesis, there is a significant effect between (the ratio of total debt-assets) on financial fragility (the profitability rate). (Reformulation of the extract to show some words and their lack of coherence).

Purpose: The study aim is to verify the impact of the general budget components on the indicators of the Iraq Stock Exchange, and test them through the variables (public revenues, public expenditures, budget deficit and surplus, tax revenues) on the indicators (number of listed companies, trading volume, general index). shares) for the period from 2008-2022.
Theoretical Framework: Although studies were conducted to clarify the impact of the general budget on economic growth, a study was conducted on the budget deficit and its impact on economic activity in the context of public finance, and there was a need , To explore the effect of the budget elements as a result of the increase in the fiscal deficit due to the increase in public expenditures and its impact on the increase in the volume of consumption and the increase in demand for the importer as a result of the fluctuation of the currency exchange rate.
Design/Methodology/Approach: Used the methodologies of Zainab and Adeeb (2022) to test the impact of public budget components on economic activity. With regard to testing the validity of the hypothesis and the study model, time series path analysis was used within the analysis of the multiple regression equation and the VAR model to test the validity of the hypotheses.
The study sample consisted of the Iraq Stock Exchange, which is inclusive of all indices of the companies listed in the Iraq Stock Exchange, trading volume and the general stock index, as well as the possibility of circulating the results fairly to the community.
Findings:
The results indicate that the elements of the general budget as indicators of the size of economic activity and the structure of economic sectors have a direct impact on the indicators of the Iraqi market for securities, especially when there is a budget deficit and the government resorts to borrowing, such an effect is statistically significant. The results provide practical solutions to enhance economic activity through redistribution of income and diversification of various sources of financing, including revitalization of the financial market.
Research, Practical and Social Implications: Future studies can look at other indicators of the elements of the general budget and evaluate their impact on the different dimensions of the relationship between the general budget methodology and the diversification of various funding sources and long-term financial instruments.
Implications/Originality/Value: This study contributes to the literature related to the public budget by analyzing the results of the effect of the equations of increasing public revenues to finance the increased public expenditures on the indicators of the Iraq Stock Exchange, and presents a practical and applied perception of the role played by the general budget plan on the structure of the economic sectors.

The research aims to measure financial risk by estimating the value at risk (VaR) during the Covid (19) period, and based on the daily closing prices of the commercial banking sector listed in the Iraq Stock Exchange for the period (2018-2023), and to find the value at risk (VaR) Two of the most common methods were used, namely (historical simulation and variance - covariance). It was noted that there is a direct impact of the Covid (19) pandemic on financial risk through the direct impact of Covid (19) on the value exposed to risk (VaR) of the commercial banking sector listed in the market. Iraq Securities, and that the recovery of the commercial banking sector after the Covid (19) pandemic was slow, which was reflected in the rise in closing prices in the commercial banking sector, and the failure of closing prices daily to back to their previous levels that they were before the Covid (19) pandemic, and the sector must Iraqi commercial banks work more efficiently during crises so that commercial bank indicators are not affected by crises.

Abstract:The blue economy is one of the aspects of modern sustainable development, which refers to economic activities centered in the seas and oceans, which aims to confront global, economic, environmental and social crises and to view the resources of the seas and oceans as development spaces that are used in a sustainable manner. This research is important because it falls within modern development research that It is of global interest to achieve sustainable development through the blue economy. The research was launched from the hypothesis that there is a link between the blue economy and sustainable development through Goal 14 of the Sustainable Development Goals. The research aimed to clarify the theoretical concepts of both the blue economy and sustainable development and to identify the sectors of the blue economy. It also aimed to identify some of the experiences of countries around the world in the field of the blue economy. A set of conclusions were reached, the most important of which is that the blue economy has an effective contribution to achieving sustainable development through Goal 14 of the Sustainable Development Goals related to seas and oceans. A number of recommendations were presented, the most important of which was spreading blue awareness in the world and promoting marine culture in order to improve the situation. experienced by our oceans and seas, and benefiting from international expertise to protect the environment and blue growth.

The study of the analysis of intra-regional trade between Iraq and Turkey for the period 2004-2021 aims to uncover and know the reasons and obstacles that prevented the development of intra-regional trade, which is considered one of the main means of addressing this economy and working to stimulate intra-trade exchange, but the existence of Arab trade agreements is not sufficient in itself. This is due to the presence of many other factors that control intra-regional trade, as these factors face many problems that stand in front of them, and among these factors is the quality of relations that bind these countries and in turn contribute to economic integration, which made the volume of intra-regional trade known as low values when compared With those directed abroad, from here the role of governments in directing trade appears as a first step to highlighting the features of economic cooperation and integration, and the aim of the research is to know what is the volume of Iraq’s intra-trade with Turkey and its causes, in addition to its positive and negative effects on the economies of Iraq and Turkey

The world is facing major challenges due to climate change affecting the environment, economy and societies. As the world’s second largest economy and the largest source of greenhouse gas emissions, China plays a pivotal role in addressing these challenges. Green finance is one of the key tools that China relies on to achieve the transition to a sustainable economy and reduce its carbon emissions.

The current study seeking to analyze the impact of government debt policies resulting from the increased financing gap of public expenditures, which represents the core of the work of fiscal policy and reflects its impact on monetary policy, especially foreign currency reserves, The statistical program (Eviews12) was used to measure The attitude relationship of and correlation between the variables of government debt policy (domestic debt, external debt) and the independent variable (foreign currency reserves). To achieve the goal of the study, the study dealt of methodology of the study, the problem of the fiscal deficit policy, the gap between public expenditures and public revenues, and the development of domestic savings. Financing the deficit through government debt. And include presenting the theoretical aspect and included government debt policy and the repercussions of government debt on economic activity and foreign reserves. As for the practical aspect concentrate of estimating the impact and correlation between independent variables and foreign currency reserves and the extent of their compatibility with financial theory and economic.

The research aims to study and analyze the impact of changes in interest rates on economic growth in Iraq during the period from 2010 to 2023. The research seeks to understand the dynamic relationship between interest rates and economic growth rates, by evaluating how monetary policies affect GDP. The research relied on the descriptive analytical approach, which will be done to understand changes in interest rates and compare them with economic growth indicators such as GDP. The quantitative approach will also be used, and data will be collected from official sources such as reports from the Central Bank of Iraq and national statistical data, and analyzed using the financial analysis method. The research reached a set of conclusions, the most important of which are: Iraq suffered from significant fluctuations in interest rates during the decade, reflecting significant economic challenges. The government has followed monetary policies characterized by tightening and then stability in order to achieve economic growth, and interest rates reflect a response to inflation and market conditions, which requires a deeper study to understand the broader context. The most important recommendations include: Encouraging more studies on the subject to follow up on potential changes in the Iraqi economy and their impact on growth.

This study aims to demonstrate how technology contributes to the disclosure of future information to Iraqi banks based on data for the years (2020-2022). This is due to the ability of these technologies to process and analyze data quickly and accurately. They also have the ability to classify financial data and search for unusual patterns other than traditional methods. The traditional method, which does not include automatic attempts to process data to reach the best results. With regard to the practical aspect, the researchers used the applied analytical approach based on some financial indicators, to answer the proposed research question. Technology depends on the accuracy of information that can help investors make economic decisions. The researchers Applying one of the components of artificial intelligence technology (neural networks) in measuring future information, as it contributed to the process of measuring and disclosing future information together. It measured the financial indicators by giving them the least mean square error and a percentage of closeness to the actual value. Low and high correlation coefficient. It contributed to the disclosure process by presenting the indicators. Finance in a predictive manner. The most important findings of the research are:
1. The application of artificial intelligence technology (neural network) contributes to making the profits announced by management realistic and honestly expressing the real profits of the banks in the research sample.
2. The results predicted by technology (neural network) are results that are accurate, objective, unshaded, and close to the actual values of the variables in the research sample.
Based on the previous results, the researchers recommend:
1.The banks in the research sample should adopt neural network technology as an approved approach and method when carrying out the forecasting process
2.Bank management should include future information in their financial reports within the management analysis section, as this enhances users’ confidence regarding their economic decisions towards these banks...

The research seeks to shed light on the intellectual framework of the auditor’s professional specialization, know its importance, and the approaches to measuring it, and study the extent of the impact of its elements on financial performance, by applying it to 5 private commercial banks whose shares are listed on the Iraq Stock Exchange for the period extending from 2020-2022.
The variables were measured quantitatively, based on the data of the annual financial reports of a sample of Iraqi banks listed on the Iraqi Stock Exchange, relying on the weighted market share measure that is extracted through the product of multiplying the market share percentage by the portfolio share percentage to measure the level of professional specialization of offices and companies. The audit practiced auditing the selected banks in the research sample, and Tobin's Q model was relied upon to measure the financial performance of the banks in the research sample by dividing the ratio of the market value of the company's outstanding shares plus total liabilities by the total assets at book value. Among the most important findings of the research is that professional specialization leads The external auditor has an important role in enhancing the company’s performance because it contributes to maintaining confidence in the credibility and integrity of financial reports, through the knowledge and professional competence of the auditor, which increases his ability to detect illegal actions in the financial statements, which creates a kind of confidence among the relevant parties, which reflects positively. on the company's performance and growth, and the results of the statistical analysis showed that there is no effect of the professional specialization of the external auditor on financial performance.

Ordinary differential equations (ODE) models are widely used to model dynamic processes in many scientific fields, but they usually depend on parameters that are of critical importance in terms of dynamics and need to be estimated directly from the data. Nonlinear Equation Models. In this thesis, the method of non-linear least squares (NLS) was used, which is considered the most common in estimating the parameters of ordinary differential equations and comparing them with the capabilities of the method of maximmum a posterior (MAP) using two models of ordinary differential equations. They are both (Malthus model and logistic model) and by employing the Monte Carlo simulation method using five different sample sizes and using the mean square error (MSE) standard, the results concluded that the nonlinear least squares method was more appropriate in estimating the parameters of these models.
And then a practical application was made of real data represented by the number of Iraq’s population for the period (1985-2018) for the purpose of showing the best model in representing these data and using the best methods from the experimental side. His predictions, which are more accurate compared to the Malthus model, where the message found that the population of Iraq will reach 55 million by 2040.

In view of the importance of the loan pricing process for commercial banks and the importance it poses to their profits and the management of the funds available to them with the aim of achieving the expected return, the study focused on explaining the impact of competition between banks and achieving a competitive advantage over the rest of the banks operating in the banking sector and whether competition has an impact on the prices of loans granted by Banks, where the research assumed a main hypothesis that (there is no statistically significant effect of competitive advantage in the loan pricing process for commercial banks). The study reached a set of conclusions, the most important of which is that there is no effect of competitive advantage in its two dimensions, market share and quality, in the loan pricing process for commercial banks operating in the Iraqi banking sector. The study also recommended the need to give greater freedom to commercial banks by the central bank in the loan pricing process

This research aims to study the impact of green accounting and the dissemination of the green quality function on profitability in the sample company. In light of the global trend toward sustainability and environmental preservation, the importance of integrating environmental standards into accounting strategies has increased to meet market and community needs. Moreover, the research aims to highlight the concept of green accounting and its role in measuring the environmental impact of business activities and analyzing the resources used, as well as to understand how to disseminate the quality function in accounting practices, which contributes to improving financial performance and profitability .To achieve the research objectives, a men\'s clothing company in Najaf was selected as a sample for studying the impact of green accounting and the dissemination of the green quality function on profitability by enhancing the quality function. The research relied on a questionnaire to capture the technical and environmental requirements of customers to apply the green quality function dissemination technique.Through analyzing the quality function, the main dimensions are environmental assessment, which includes measuring the environmental impact of processes and understanding market needs related to sustainability. Additionally, improving quality requires focusing on enhancing products and services to meet environmental standards, which leads to increased customer satisfaction. additionally, enhancing profitability through the integration of green accounting and improving quality from operational efficiency contributes to cost reduction and increased profitability. Finally, meeting customer expectations is essential, as a good understanding of customer requirements is necessary for applying quality techniques that target their environmental and technical needs. Based on this, the research relied on a questionnaire tool to collect the necessary data for analyzing and measuring the nature of the relationship and impact between the variables. For this purpose, 40 valid questionnaires were accepted for analysis. The data was analyzed using Excel and SPSS v25 to ensure result accuracy, and the research tool underwent scientific validation by specialized professors to verify its reliability and suitability for the study\'s objectives.
The research concluded that the application of green accounting on profitability through enhancing the quality function can significantly promote institutional sustainability. The results demonstrated a strong significant impact, and companies that adopt green accounting and work on disseminating the quality function can achieve significant economic benefits, such as increasing the level of innovation and improving brand image.

This study deals with the strategic analysis of the external environment with the dimensions represented by (opportunities, threats), and to highlight the opportunities that are invested to achieve the goals of the organization and reduce the threats to which the organization is exposed and represent an existing danger to reach the goals of the organization, And the role of these external dimensions in achieving, maintaining and sustaining competitive advantage, by using data from a sample of commercial banks in the Middle Euphrates region, knowing the availability of appropriate opportunities in banking organizations, and monitoring and following up on the threats they face, especially since organizations live in a rapidly changing environment with renewed desires to Customers’ tastes, which necessitates achieving a sustainable competitive advantage appropriate to its capabilities and capabilities, which enables the organization to excel in its field of specialization by constantly providing the different and unique to its customers and the best of its competitors, This study started from a problem expressing a number of intellectual and applied questions about the extent of the impact of strategic analysis of the external environment on achieving and confronting competition and its sustainability, Where the study used a set of statistical analyzes and tests using statistical programs (AMOS, Excel, Spss), and a special measuring tool was designed to collect the necessary data that serve the study subjects.
The research has reached a set of conclusions, the most important of which are: Banking institutions are affected by external factors of opportunities and reduce the threats to which institutions are exposed to face competition and competitors, The research concluded with a set of recommendations, the most important of which were: the need to analyze the external environment of institutions to find out the appropriate opportunities and exploit them correctly and to reduce the threats they are exposed to and reduce or confront them to reach the success of the institution and face market competition.

The fixed proportions model represents a theoretical framework used in many statistical and economic analyzes to determine relationships between variables. This model is based on the basic assumption that the relationship between variables is constant and independent of time or context. This analytical study is characterized by an in-depth analysis of the concept of the model and its practical applications.
The study begins by presenting the model and defining its basic components, such as the resulting, independent and dependent variables, as well as explaining how to apply it in the context of scientific research. The analysis highlights the importance of using the model in identifying causes and causal relationships between variables, which helps in a deeper understanding of different phenomena.
In addition, challenges and limitations of using the model are highlighted, such as the assumption that relationships do not change over time and the ability of the model to predict the future behavior of variables. The analysis also discusses the expected results from using the model in scientific research and practical applications.
In conclusion, the study highlights the importance of the constant proportions model as a powerful analytical tool in scientific research, emphasizing the necessity of evaluating the conditions and contexts that allow it to be used efficiently for accurate and reliable conclusions.