Journal of Accounting and Financial Studies

The research aims to determine the total cost of travel tickets for airline companies and the extent of the impact of using the positioning strategy in determining costs in addition to the pricing of flight tickets in light of the positioning strategy. The research attempts to develop solutions to the problems of high costs of flight tickets in the General Company of Iraqi Airlines, due to the lack of adoption of techniques Modern cost-effectiveness in pricing, which led to the company not being competitive with other companies, as determining the costs of tickets for flights raised the level of competitiveness of the company and monitored its performance. The research led to a set of results, the most important of which are: The management does not rely on specific strategies based on scientific foundations in constructing the cost of tickets for various flights and pricing them. Analyzing the cost, determining it, reducing it, and arriving at flexible prices is considered the best option for the company in achieving competitiveness and market positioning among air transport companies while ensuring the quality of service for passengers. It is considered to adopt a positioning strategy. The market enables departments to re-examine and analyze prices in the market to formulate opportunities to reduce costs and introduce new, flexible prices for air transport services, which may increase the company’s market share.

The research aims to demonstrate the impact of banking penetration and financial inclusion of the banks that will be studied on the competitive advantage for decent work and economic growth, as indicators were adopted to measure banking penetration by (banking penetration, banking density), and indicators to measure financial inclusion were represented by (ratio of the volume of deposits, overdue debts). Payment), and indicators to measure competitive advantage represented by (cost (expenses), quality (revenues)). The research problem was defined by the main question, which is (What is the impact of banking penetration and financial inclusion on competitive advantage?),The research was applied to private Iraqi commercial banks and a deliberate sample was chosen, represented by (Al-Khaleej Commercial Bank). The financial statements of the research sample bank for the years (2017-2022) were approved, and financial data analysis was used for the research hypotheses. The research reached conclusions, the most important of which are:
1. Banking penetration and financial inclusion are still below the level required for the banks in the research sample compared to the development taking place in providing banking services in terms of the development of modern technologies in providing banking services.
2. Poor banking penetration, comparing the number of branches divided by the population.
3. The financial inclusion of banks does not equal the increase in population.
4. There is a relationship between banking penetration and financial inclusion on competitive advantage.

The study aimed to identify strategic entrepreneurship and its role in enhancing `creative behavior in the Bagdad Soft Drinks Company. Strategic entrepreurship was measured as an independent variable through six dimensions : (entrepreneurial culture, entrepreneurial leadership, strategically managed resources, enterprtneurial mind, risk tolerance, and creativity) , Innovative behavior was measured as a dependent variable through five dimensions (originality, fluency, Flexibility, sensitivity to problems, and details) The study started from a basic problem represented by several questions revolving around the nature of the influential relationship between its variables in the field impact of strategic entrepreurship on innovative behavior and its dimensions according to the study . The study deriver its importance from the company's ability to improve its behavior. Innovative innovation begins with strategic entrepreneurship. In order to reach the results, the study relied on the descriptive analytical approach in collecting and interpreting date, and relied on the likert scale, and used several statistical methods, the most important of which are (Person's correlation coefficient, structural equation modeling with partial least squares pls – sem, the F test, and the T test. As for the most prominent statistical processing the data is (Spss v-26, Smart pls v.4.0.8.4, Microsoft Excel 2016(. The study reached a set of results, the most prominent of which was: There is a positive and significant relationship between the variable of strategic entrepreneurship and the variable of innovative behavior, As well as between the dimensions of each of them. The study came up with a number of recommendations, the most important of which is that the company's management should increase attention to the dimensions of strategic indentureship because it will increase the ability to enhance innovative behavior to achieve success and creativity in prosperity and growth of the company.

This research aims to shed light on how to employ the costs of treating solid waste using direct incineration technology and without emissions in the field of achieving environmental sustainability and reducing the proportion of pollutants and greenhouse gases emitted from places where solid waste accumulates, which cause many diseases and epidemics. Solid waste is not a product or service, but rather one of the self-evident matters that must be managed comprehensively because it is considered one of the most prominent sources of environmental pollution due to the continuous increase in population numbers, and thus the increasing amounts of waste thrown outside homes and in public places and remaining for long periods, causing the emission of unpleasant odors and harmful gases. Global warming gases such as methane and carbon dioxide Therefore, it has become necessary to pay attention to methods of treating and disposing of these wastes, such as gasification, pyrolysis, anaerobic fermentation, and the direct incineration method, which is currently considered one of the best ways to obtain energy from waste and the least polluted. The research has reached a set of conclusions, the most important of which is that the current landfill sites located in... Al-Nabai area and Al-Nahrawan area are considered irregular sites because they violate health and environmental conditions, the most prominent of which is not lining the site with insulating materials that prevent waste leachate from leaking into groundwater, but rather carrying out the landfilling process in a primitive manner, and treating solid waste using the direct incineration method contributes to achieving the economic dimension of sustainability through energy production. Electricity is provided continuously and from natural sources as well as achieving the environmental dimension through the disposal of waste in a safe manner and without emissions. One of the most important recommendations reached by the research is the recommendation to deliver waste to incineration plants and treat it using direct incineration instead of burying it in the ground and incurring high landfill costs, which in turn contributes to producing electrical energy at a lower cost and recycling most parts of the waste and benefiting from it, as well as the need for the state to adopt projects. To establish special stations for burning waste and generating energy in support of the proposal to dispose of accumulated waste in an environmentally friendly manner on the one hand, and to provide a renewable source for continuous energy production on the other hand, and this is consistent with the concept of sustainability in all its dimensions. In order to achieve the objectives of the current research, it was applied in the Baghdad Municipality and a sample of its affiliated municipalities based on data for the year 2021, which includes the stages of obtaining solid waste (collection - transportation - landfill) in quantities and costs. related to it.

Through this research, we are ready to determine the role of entrepreneurial marketing investigation by measuring its extended dimensions (remaining, discovering, focusing on opportunities, generating value, knowledge from resources, specific, specific) in attracting customers with its dimensions (trust, building relationships), as any research It must begin with a specific question, and this research is planning a question, which is (what is the role of entrepreneurial marketing in attracting customers), conducting research in a number of Iraqi Internet companies in the capital, Baghdad, extension B (Al-Jazeera Company, Harnes Company, Hala FTTG Company), The questionnaire was used as a tool for collecting data, and the size of the population on which the field study was conducted was the employees working in the mentioned companies, which numbered (275) individuals. Random A sample of (146) individuals was selected from the total number mentioned, and they are the final respondents to the research questionnaire, as the researcher relied on the descriptive approach. To complete this research, the statistical program (spss. v26) was used to analyze the data. One of the most prominent findings of the research is the presence of an impact of entrepreneurial marketing in attracting customers.

There is no doubt that the relationship between commercial openness and economic growth is still the subject of great controversy. The research aims to analyze the long-term causal relationship between agricultural trade openness and agricultural growth by using Toda-Yamamoto methodology to verify the existence of a causal relationship between them in Iraq during the period (2003-2021) via using annual time series data, aiming at the importance of opening horizons, for new studies. The results showed that there is no causal relationship in any direction between agricultural trade openness and agricultural growth in Iraq during the period studied. Despite Iraq’s openness to global trade and the increased flow of exported and imported agricultural products, the agricultural sector did not show a noticeable improvement in productivity or growth or diversity in crops is a result of this openness. The study indicates that structural factors, such as weak agricultural infrastructure, lack of investment in technology, and the absence of sufficient government support, are the factors most affecting agricultural growth in Iraq. Accordingly, the study recommends that the focus be on improving these factors may be more effective in achieving sustainable agricultural growth rather than relying solely on trade openness policies. These results emphasize the importance of adopting a comprehensive and integrated approach to improving the agricultural sector in Iraq, which takes into account the structural, technical, and financing aspects, to achieve the goals of sustainable agricultural development.

The research aims to find appropriate ways to achieve the highest value for the outputs of production processes. The problem of the research was represented by a deficiency in the optimization of dealing with the crude oil supplier, in other words, the lack of parity between the inherent value of crude oil and the current production processes to expand that value, which leads to the emergence of a high percentage of a heavy by-product (fuel oil) of limited use and low value, at the expense of light products. High demand, specifically the gasoline product, which is compensated by importing premium gasoline. Therefore, the importance of the study lies in its addressing an important applied problem in a large and vital economic sector such as the oil sector and contributing to increasing the production of light petroleum derivatives and improving their quality without the need for additional quantities of crude oil. The research adopted an applied case study approach, and used quantitative indicators represented by mathematical equations when analyzing the results. Data were collected from official records and reports of the Daura Refinery departments, and the Karbala Refinery was also used to take some design data about the Fluid Catalytic Cracking (FCC) unit. One of the most important results of the research is the production of premium gasoline from fuel oil, and improving the performance of the refinery. As for the most important conclusions, the circular business model leads to expanding the value of crude oil by taking its by-product and turning it into a premium gasoline product. One of the most important recommendations of the study is the necessity of making reforms in operational methods that would add new improvements to the product and productivity.

The objective of this study is to is to assess the extent to which the Higher Institute for Security and Administrative Development adheres to the requirements specification Indicative (ISO10015:2019) guideline. Where field visits and personal observation were conducted by the researcher to reach scientific and practical results and facts, and the procedures will be known through analyzing and measuring the gaps, which includes analyzing the disparity between the current situation for the circle concerned And the terms of the international standard (ISO10015:2019). To demonstrate and achieve this, the case study approach was adopted using the checklist. As a tool for collecting data and information to measure and know the gaps that were diagnosed, frequencies and averages were calculated The study sample, consisting of (46) sections Managers, their assistants, division directors, unit officials, and some people with experience in training operations, was selected., was selected and the results showed that the application Of international specification (ISO10015:2019) . For the standard Requirements, the percentage of compliance has been achieved (82%), and this percentage indicates that The provisions To the circuit in question of the standard have been application almost completely, but they lack appropriate documentation and there is a gap in the requirements of the standard International Standard (ISO10015:2019), which is estimated at (18%). This gap can be addressed by making continuous improvements, analyzing, evaluating and monitoring training processes and focusing on matters related to documentation.

The research aims to study the role of applying function-based cost analysis in competitive pricing decisions, by applying it in the General Company for Leather and Textile Industries, specifically the leather factory in Baghdad (leather shoe factory). To achieve this goal, the researchers relied on the deductive approach through the use of sources, periodicals, and references. Arabic and foreign, and the inductive approach through multiple means, including accounting records, cost reports, questionnaires, field experience, and interviews. The researchers reached conclusions, the most important of which is that applying cost analysis based on function in the unit (research sample) has a positive and effective role in improving and reducing the cost of production without affecting quality. This, in turn, led to reducing the selling price and improving the competitive pricing decision. The most important recommendation is urging the economic unit (the General Company for Leather and Textile Industries) to apply cost analysis based on function because of its effective role in improving and making appropriate competitive pricing decisions in light of the intense competition in the local markets. Which improves the unit's economic position and increases market share.

The aim of this research to study the application of IAS (26) (accounting and reporting on retirement benefit plans) through the defined contribution plan amended in accordance with the salaries of state and public sector employees Law No. 22 of 2008 "amended" and the unified Pension Law No. 9 of 2014 "amended" In accordance with the unified accounting system in the State Employees Pension Fund in Baghdad, the importance of the research lies in light of its presentation of intellectual, knowledge and applied contributions through this application and represented the research community of pension funds located in Iraq represented by the research sample (State Employees Pension Fund in Baghdad ) and the research adopted the fiscal year ending in 2015 represented by the financial statements for that year being the last financial statements issued as the year of the beginning of the application and the problem of the research was the non-application of the IAS (26) (accounting and reporting of Pension Benefit Plans) - the defined contribution plan was amended in accordance with the law on salaries of state and public sector employees No. 22 of 2008 "amended" and the unified Pension Law No. 9 of 2014 "amended"" In accordance with the unified accounting system in the State Employees Pension Fund. One of The most important conclusions reached by the research is based on this application of International Accounting Standard No. (26) (Accounting and Report on Retirement Benefit Plans) - Specific Contributions Plan amended in accordance with the Salaries of State and Public Sector Employees Law No. (22) of 2008 "amended" and the Unified Retirement Law No. (9) of 2014 "amended" in line with the unified accounting system in the State Employees Pension Fund in Baghdad The employee's retirement salary will be calculated since the start of his job service and not as currently in force when Referred him to retirement based on the provisions of the Unified Retirement Law No. (9) of 2014 "amended". The main recommendation of this research is the adoption of this application of the IAS (26) (accounting and reporting of Pension Benefit Plans) amended in accordance with the law on salaries of state and public sector employees No. 22 of 2008 "amended" and the unified Pension Law No. 9 of 2014 "amended"" In accordance with the unified accounting system in the State Employees Pension Fund in Baghdad, where the employee's retirement benefit obligations (salaries) are calculated from the beginning of the employee in his job service until his referral to retirement.

This research aims to determine the level at which strategic awareness (the independent variable) with its dimensions (internal strategic awareness, external strategic awareness, current strategic awareness, future strategic awareness) can contribute to enhancing high performance (the dependent variable) with its dimensions (continuous improvement and renewal, quality of management, employee quality, long-term orientation, openness, and work orientation) at the Higher Institute for Security and Administrative Development / Ministry of Interior, relying on the descriptive and analytical approach. (107) individuals represented the research population, and the research sample was (84) from the institute's upper, middle, and lower administrative levels. The sample was chosen at random (relatively) stratified from (the general manager, his assistants, department managers, and division managers), and then (80) were retrieved from them. The one suitable for statistical analysis was (78). The research adopted the questionnaire as the primary tool for collecting data. Its first part was devoted to the independent variable, strategic awareness, which included 20 items. As for the second (dependent) variable, high performance, it was measured through 25 items, making a total of 45 items, in addition to supplementing it with personal interviews as an auxiliary tool for collecting data and surveying the opinions of the sample. The research adopted several statistical methods to process the data, including the arithmetic mean, standard deviation, coefficient of variation, relative importance, Crum-Bach alpha coefficient, Pearson correlation coefficient, and simple linear regression, while the research relied on the statistical analysis of the data on programs (SPSS V28). The most prominent results of the research were embodied in the presence of strategic awareness, which significantly strengthened the high performance of the Higher Institute for Security and Administrative Development

This paper aims to apply cleaner production technology in the Kufa Cement Factory with the aim of reducing the amount of waste resulting from the production process in the factory and increasing production e ciency in the factory with the same amount of inputs used in 2023. This in turn helps reduce production costs per ton of cement produced, and thus work is done according to a strategy of cost leadership and the factory's ability to control the selling price and thus achieve the factory's competitive advantage. To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arab books, dissertations, university dissertations, research, and foreign and Arab periodicals related to the subject of the research, and relying on the descriptive analytical approach. Applied research based on a set of methods such as financial statements, personal interviews, and field visits to the Kufa Cement Factory.A set of conclusions were reached, the most important of which are as follows: The application of cleaner production in the factory led to the return of a large portion of the raw materials that were turning into waste with an environmental impact, which the factory bears and bears additional costs for removing them into the production processes and converting them into a final product. Therefore, cleaner production helped reduce the amount of waste and increase production. Applying cleaner production also helps the economic unit reduce the cost of the product and work according to a cost leadership strategy, thus making it possible to control the price and achieve competitive advantage.

The research aims to study the impact of Total Quality Management (as a variable of significant importance in scientific and practical circles) on customer value in a group of private hospitals in Baghdad - Al-Rusafa. These hospitals are Al-Mustansiriya Private, Al-Waziriya Private, Al-Khayal Private, Al-Nahrain Private, Beirut Private, and Al-Dawli Private. This focus is due to the increasing number of hospitals on the Al-Rusafa side compared to the Al-Karkh side, with 45 hospitals in Al-Rusafa compared to 22 in Al-Karkh. These hospitals rely on the diversity of services provided to their customers and the adoption of different methods for delivering high-quality services, aiming to address the problem of adhering to traditional methods. A questionnaire was used as the main research tool to understand the opinions of a purposive sample consisting of managers, doctors, technicians, administrators, and nurses. A total of 160 questionnaires were distributed to the research sample, and 131 were retrieved and found valid for statistical analysis using (SPSS V.28) to explore the nature of the relationship between the research variables and to test the research hypotheses concerning the impact of Total Quality Management dimensions on customer value. The descriptive-analytical approach was adopted as it is the most suitable for achieving the research objectives. To reach the results, the research employed several statistical methods appropriate to the nature of the research objectives, such as the arithmetic mean, standard deviation, coefficient of variation, and relative importance. The research concluded with several findings, most notably that the private hospitals in Baghdad - Al-Rusafa have been able to improve their customer value through Total Quality Management by focusing on continuous improvement and customer focus. Therefore, the research recommends that hospitals should emphasize these dimensions to enhance their customer value

This research aims to study and analyze the role of strategic learning in the strategic agility of a group of universities and private colleges in Baghdad by finding a solution to the main problem that was formulated with the main question (Was the senior management of private universities and colleges able to employ the dimensions of strategic learning in strategic agility?) as well. The research community included a number of universities and private colleges, while the research sample was intentional about the heads of scientific and administrative departments from these universities and private colleges It consists of (171) individuals, and data was collected through the use of questionnaires and relying on field visits and personal interviews with department heads. The data was also analyzed using the program (spss.v26). Several statistical methods were used, including the arithmetic mean, standard deviation, and coefficient of relative variation in order to measure the importance of differences between groups, the correlation coefficient (Pearson) to test the validity of the correlation hypotheses, and the regression coefficient to test the influence hypothesis. The research reached several results, the most prominent of which was the existence of a correlation relationship and a significant effect. Statistical significance for strategic learning (the independent variable) in strategic agility (the dependent variable).

This research aims to study and analyze the role of strategic learning in the strategic agility of a group of universities and private colleges in Baghdad by finding a solution to the main problem that was formulated with the main question (Was the senior management of private universities and colleges able to employ the dimensions of strategic learning in strategic agility?) as well. The research community included a number of universities and private colleges, while the research sample was intentional about the heads of scientific and administrative departments from these universities and private colleges It consists of (171) individuals, and data was collected through the use of questionnaires and relying on field visits and personal interviews with department heads. The data was also analyzed using the program (spss.v26). Several statistical methods were used, including the arithmetic mean, standard deviation, and coefficient of relative variation in order to measure the importance of differences between groups, the correlation coefficient (Pearson) to test the validity of the correlation hypotheses, and the regression coefficient to test the influence hypothesis. The research reached several results, the most prominent of which was the existence of a correlation relationship and a significant effect. Statistical significance for strategic learning (the independent variable) in strategic agility (the dependent variable).

The research aims to identify compliance auditing in Islamic financial institutions, as well as to understand the principles and methods followed in applying compliance auditing by the control and auditing departments in Islamic banks. To achieve the research objective, the descriptive analytical method was employed to describe the data obtained from the sample banks, process, and analyze them to verify the validity of the hypotheses. The research reached several conclusions, the most important of which were that the three banks did not adhere to the financial instruments specific to Islamic banks regarding direct credit facilities. They only used two financial instruments related to Islamic banking operations, which are (Murabaha) and (Qard Hasan), with the latter having a relatively low proportion compared to the total. Additionally, Al-Arabi Islamic Bank did not comply with the central bank's requirements regarding the "cash in the treasury" item and failed to meet ethical obligations concerning fulfilling clients' cash withdrawal needs. The research recommended that banks should adopt a diverse range of Islamic financial instruments in direct credit facilities and not limit themselves to specific tools such as "Murabaha" and "Qard Hasan." Furthermore, Al-Arabi Islamic Bank must comply with maintaining a capital adequacy ratio of no less than 12% in accordance with the Banking Law.

The research aims to test the effect of strategic awareness (external, internal, current and future) as an independent variable in investment decisions (suitability, acceptance and quality) as a dependent variable on a sample of the Ministry of Planning represented by (62) directors and department heads. It relied on the descriptive analysis method using a questionnaire and using... Statistical methods: The arithmetic mean, standard deviation, and coefficient of variation, and using the (spssV2020) program. The most prominent results were the presence of a statistically significant effect of the dimensions of strategic awareness on the dimensions of investment decisions. Important results were reached that showed a strong role for the relationship between the two independent variables and their impact in reducing barriers to achieving strategic goals.

The research aims to study the impact of adopting electronic payment tools on the ability of Iraqi banks to attract public savings. The study is based on the hypothesis that the use of these electronic tools contributes to increasing the volume of savings in banks. The financial data of Iraqi banks for the period (2017) - 2022) are analyzed to analyze the relationship between payment and savings tools. The results showed a significant positive relationship between electronic payment tools and the volume of savings, as electronic payment tools contributed to a significant increase in the volume of deposits. It also showed a large discrepancy between deposits in government and private banks

The continuous digital and technical development has led to the transformation of transactions from their traditional reality to the digital and cyberspace. The research problem is that all businesses, transactions and operations are electronic, which exposes them to cyber attacks, and that the professional responsibility of the auditor will be affected by cyber security risks. The main research hypothesis was the existence of a direct relationship between responsibility The professionalism of the auditor and cyber security risks, as the research seeks to know the extent to which the public and private sectors have adopted a cyber-security plan through a program or framework emanating from the Iraqi cyber security strategy (2022-2025) and the conclusions it reached that there is a relationship between the professional responsibility of the auditor The most important of which are cyber security risks, the most important of which is that most financial and banking entities have not identified or disclosed cyber security risks and the absence of a law or binding legal framework, which affects the audit procedures and the opinion of the auditor. This affects the professional responsibility of the auditor, as well as the failure to disclose these risks, which exposes them to threats from by organizing a cyber-security law that is binding on everyone. Opening remarks auditor cyber security

The research aims to measure the impact of microinsurance with its dimensions (low-income groups, reasonable cost, low premium, low coverage) in achieving insurance coverage and its dimensions represented by (access, use). The research problem emerged by raising the main question, which is: Does the management of the researched company realize The importance of microinsurance and its impact on achieving insurance coverage? The research was applied in the Iraqi General Insurance Company, and the research relied on the descriptive analytical approach using the questionnaire as the main tool in collecting data from the community, which numbered (55) people who were at the administrative levels (senior, middle, executive), By adopting the comprehensive inventory method as well as the statistical program (SPSS V) was adopted. 28) In calculating (arithmetic mean, standard deviation, coefficient of variation, regression coefficient, corrected interpretation coefficient AR2, t-test, F-test), the research reached a number of results, the most prominent of which were: There is a significant effect of microinsurance with its combined dimensions in achieving Insurance inclusion, with an impact rate of (67.2%).

Marketing contracts are considered one of the key tools that can support the shift towards sustainable development. They represent a legal and regulatory commitment between the concerned parties, aiming to market products or services in a way that contributes to achieving sustainable development goals. The impact of marketing contracts extends beyond the mere promotion of products or services, encompassing broader effects on the environment, society, and the economy. This research aims to analyze the role of marketing contracts in promoting sustainable development within the General Company for Pharmaceutical and Medical Supplies in Samarra. Data collection for the theoretical aspect involved using Iraqi, Arab, and foreign books, as well as theses and dissertations. For the practical aspect, the study relied on available data and information regarding marketing contracts to warehouses and private scientific offices, franchise agreements with private factories, and reports from regulatory bodies affiliated with the Federal Board of Supreme Audit relevant to the study period. Despite the quality of the company's products, the study concluded with several findings, including the prevalence of low-quality medicines in local markets due to weak pharmaceutical media and a lack of marketing outlets, along with a deficiency in effective marketing programs to enhance the company’s brand and increase its market share.

Disasters have become part of our lives, and they are becoming more severe every day with the increase in conflicts and pressures of life. The world has witnessed many natural and unnatural disasters and exceptional situations that have had a tangible impact on all political, social and economic levels, especially in developing countries that are most affected in terms of economic, material and human damage. Confronting and managing crises, including the occupation of Nineveh Governorate by ISIS terrorist gangs, requires an administration capable of employing appropriate efforts and capabilities and providing requirements to address their effects. The Martyrs Foundation's procedures must also play an important role in all stages of the disaster. The research problem lies in what role does the Martyrs Foundation play according to INTOSAI Guide (5330) in managing the martyrs' compensation file as a result of the attack by ISIS terrorist gangs. The research gained its importance from the importance of the existence of procedures for the Martyrs Foundation that managed the martyrs’ compensation file and takes into account its stages represented by prevention, mitigation, recovery and relief, national and international emergency response, rehabilitation, and reconstruction, in addition to helping auditors of international standards, including the INTOSAI Guide (5330), in completing audit procedures through the application of the relevant INTOSAI standards, in addition to the fact that the application guide 5330 is considered a powerful tool for improving disaster preparedness by providing direct guidance and instructions to the audit teams of the supreme audit institutions. The research seeks to identify the role played by the Martyrs Foundation according to the INTOSAI Guide (5330) in managing the martyrs' compensation file as a result of the attack of the terrorist ISIS gangs. The research reached a set of conclusions, the most important of which is that evaluating the performance of the Martyrs Foundation's procedures according to the INTOSAI Guide (5330) aims to find a strategy to confront crises and disasters that helps countries address the reality of the crisis with sound and thoughtful steps, through managing the martyrs' compensation file and by adopting allocations before the crisis or disaster and setting all requirements to overcome the crisis and then evaluating what has been accomplished during the crisis or disaster. The research also presented a set of recommendations, the most prominent of which is compensating the families of actual martyrs by setting correct work controls and not allowing manipulation of this file

The shortcomings of the accounting systems applied to the cash basis in government institutions in the countries of the world led to the issuance of international accounting standards in the public sector for the purpose of adopting them for countries that wish and have the ability to apply them for the purpose of developing their systems in public sector institutions. Among these standards that were addressed are Standard No. (9) and Standard No. (23), as these two standards aim to determine the necessary bases for reporting useful information to users of the final accounts about the nature, type, amount and timing of revenues. Standard No. (9) and Standard No. (23) will have a significant impact. The most prominent findings of the researcher are the shortcomings of the decentralized government accounting system in the aspect related to revenue recognition and the absence of a local accounting rule related to the revenue element in terms of measurement, recognition and disclosure. The basis for revenue recognition differs between the decentralized government accounting system based on the cash basis with Standard No. (9) and Standard No. (23), which recognizes revenue on an accrual basis. The most prominent recommendations of the researchers are to move from the cash basis used to the accrual basis in accordance with the requirements of international accounting standards in the public sector and legislation. The laws that help to implement this and formulate a new definition of public revenues that is consistent with the approach and conditions of its recognition and adopting the proposed audit program presented by the researcher to assist the external auditor in the auditing process.

This research aims to highlight the insurance brand and its dimensions represented by (equity, awareness, customer loyalty) and to evaluate their impact on achieving sustainable competitive advantage and its dimensions represented by (quality, innovation, cost, and customer responsiveness). The research problem revolves around the main question: Does the management of the studied company recognize the importance of the brand and its role in achieving sustainable competitive advantage? The research was applied in the National Insurance Company. The study relied on a descriptive analytical approach using a questionnaire as the primary data collection tool from a population of (245) employees of the company. The statistical programs (SPSS V.28) and (SMART PLS V.3.3) were used to calculate (weighted mean, standard deviation, coefficient of variation, Pearson correlation coefficient, simple and multiple linear regression, T-test, adjusted R², F-test, exploratory and confirmatory factor analysis). The research reached several findings, the most prominent of which are:
1. There is a moderate level of interest from the studied company in the brand.
2.There is a strong positive impact of the brand on achieving sustainable competitive advantage.

The aim of the current research is to explain the importance of engineering insuranrance as an independent variable With its dimensions represented by (pricing , compensation ,risks of engineering insurance, and technology ) and the degree to Which these dimensions are arranged according to their importance and priorities in ensuring the success the main question, which is :To what extent is the ability of the researched company aware of the importance of engineering insurance and its impact on investment projects ?The research was applied in the National insurance Company . The descriptive analytical approach was adopted , and the questionnaire was prepared in light of it as amain measuring tooi in obtaining data from the research community , relying on a purposive sample of (78) people in job positions (general manager , branch manager , department manager , division official ,and unit official ), and reliad on the statistical program (spss v28) to calculate the most notable of which are :Standard deviation , Coefficient of variation , regression Coefficient ar , test , F test )the arithmetic mean , and the research reached a number of results .
1. There is a positive correlation between engineering insurance and investment projects.
2. The compensation dimension is the dimension that has the most significant impact on investment projects.

This study aims to determine the impact of electronic accounting information systems on accounting information quality with the moderating role of internal control from the perspective of accountants and accounting professionals in the Kurdistan Region. The study population consists of university accounting professors and corporate accounting employees. To achieve the objective of the study, the researchers have redesigned a questionnaire based on previous studies. Within the four provinces, 240 questionnaires were distributed equally, of which 216 were correctly returned. Also, for data analysis, explanatory integration models and corresponding regressions between all three variables were used to analyze the research hypothesis using EViews 12. The main results show that information technology infrastructure has a significant positive effect on accounting information quality. Procedures and guidelines have a significant positive impact on the quality of accounting information. At the same time, reliability has a significant positive effect on accounting information quality. This is even though accounting systems have the same significant impact on the quality of accounting information. However, adding internal audit as a moderating variable significantly increased the relationship between the electronic accounting information system and the quality of accounting information. This study highlights the gap that currently exists in companies in the Kurdistan Region. This study will fill this gap through the implementation of an electronic accounting information system, providing this information to the relevant parties. As a result of these findings, the researchers made several recommendations, including training staff on electronic accounting systems, developing curricula in higher education institutions, and issuing laws and guidelines on maintaining internal audits.

The goal of the research is to prepare a proposed audit program that addresses the audit of long-term financial sustainability dimensions by external auditors and how auditing these dimensions affects strategic decisions. The research problem lies in the contemporary financial environment in which institutions deal with a variety of issues, including improving their investments and finding sources of financing. This is particularly evident in the case study sample represented by the Industrial Bank, where the bank relies heavily on a single source of income, which is interest paid in Iraqi currency, and its increasing dependence on deposits compared to its capital. Moreover, the bank's use of electronic systems in banking operations is insufficient and lacks strategic planning based on long-term financial sustainability elements (revenues, services, debt).The external auditor plays a vital role in verifying the bank's strategic plans, which include revenue diversification, expanding services, managing debt, and guiding bank management. The research results showed a lack of a strategic plan according to the dimensions of financial sustainability, investments in loss-making or inactive economic units, low return on investment compared to the size of the investment, and the absence of a marketing strategy along with insufficient marketing expenditures for its services. Based on the conclusions reached, the research recommended several measures, including the necessity of developing comprehensive plans based on a detailed analysis of the market, reviewing the bank's investments to identify non-viable units, and reallocating funds to more profitable opportunities. It also suggested developing a comprehensive marketing strategy to better understand the market, thereby enhancing the bank's image and increasing its attractiveness to customers.

The study aims to know the role of financial technology, which means using modern technological methods to provide financial services well, this is in order to improving customer services, through a case study of Rafidain Bank in Iraq. The descriptive analytical approach was relied upon, and the questionnaire was relied upon as a tool for collecting data, and it was distributed to 116 workers at Rafidain Bank in Iraq. The study, and the data were analyzed based on the statistical analysis program SPSS version 25, and the study reached the following results: There is a significant role for financial technology in improving customer services. There are no significant differences between the average of the sample answers and the average of scale (3) regarding the role of financial technology in improving customer services according to the experience variable. Based on these results, the researcher presented the following recommendations: Activating the role of technology and related techniques in the Iraqi Rafidain Bank by holding training courses for employees on using the latest banking technological programs, and enhancing customer service in the Iraqi Rafidain Bank by improving services and linking them to contemporary technologies that save time and effort. With the aim of maintaining existing customers and attracting new ones.

Sustainable manufacturing is one of the approaches adopted by the construction industry to achieve sustainability and implement environmentally friendly construction projects. Therefore, the use of sustainable manufacturing in the construction industry has become a vital requirement in modern environmental practices, as it contributes to high levels of environmental protection and reduces the adverse effects of pollution. Fast-track construction is one of the methods used to reduce construction project timelines in terms of time and cost, leading to more efficient project delivery compared to traditional methods. This research aims to present the knowledge foundations of sustainable manufacturing and fast-track construction, in addition to developing a mechanism for cost reduction in the construction industry by setting plans to control time and cost factors, based on the operational mechanisms of fast-track construction to measure the costs of sustainable manufacturing in a project. To achieve this, the study adopted a descriptive methodology for the theoretical part, relying on books, theses, dissertations, and both Arabic and international articles related to the research topic. The practical part of the research focused on measuring the costs of sustainable manufacturing using the fast-track method to reduce expenses when applied to the Iraq Gate project, relying on financial data and personal interviews with engineers and workers. The study reached a number of conclusions, the most important of which is that the costs of sustainable manufacturing, when using fast-track construction, contribute to reducing both costs and project completion time compared to traditional methods. It also reduces the use of natural resources, making them more sustainable, and limits emissions and gases generated by the project. Furthermore, the costs of sustainable manufacturing provide a comprehensive view of the use of materials and energy throughout the project’s implementation stages, achieving a balance between environmental, economic, and social indicators. The research also presented several recommendations, most notably the need to adopt sustainable manufacturing costs through fast-track construction in order to reduce construction industry expenses.

The research aims to identify the concept of integrated reporting audit, present and discuss the conceptual aspects of integrated reporting audit according to the Global Reporting Initiative (GRI 300) and (GRI 400), test the application of integrated reporting audit according to the GRI 300 and (GRI 400) standards and their reflection on audit procedures in the municipality, and design proposed audit procedures.
The researcher reached a set of conclusions, the most important of which were: Auditing greatly affects the credibility of information related to integrated reporting, as economic units seek to reduce the discrepancy in information and agency costs, which enhances the credibility of information related to sustainability. Auditing non-financial information is considered an optional process, as it enjoys a great deal of flexibility, while auditing financial information is considered mandatory. The proposed audit procedures also contribute to enabling the auditor to detect and report violations and gaps. The information contained in his report is characterized by high quality, credibility and reliability, which meets reporting requirements and achieves an effective and efficient examination that serves the interests of stakeholders. The researcher recommended that Iraqi auditing offices and companies, along with the Federal Supreme Audit Bureau, should seek to provide professional qualification and practical training for their members. He urged auditors to adopt modern methods and approaches in auditing integrated reporting, and to benefit from international experiences in this field, which reveal social, environmental and economic information, which contributes to supporting stakeholders when making their investment decisions. It is also necessary to adopt the proposed audit procedures, which are implemented regularly and independently for multiple purposes, including internal auditing by a team of municipal employees, and external auditing by the body concerned with financial oversight of the municipality. These procedures should take into account international auditing standards and Global Reporting Initiative (GRI) standards, in addition to relevant laws and instructions.

Human resource (HR) costing, documented as one of the cost components influencing a company's profit and loss, is subject to tax investigation and proceedings within allowable expenses in Articles 147, 148, and 149 of Iran Tax Laws. In this sense, spending on HRs and benefiting their power demands efficient management. Given the costs incurred for HRs, inefficiency in HR management arises in case of the under-use or over-use of this power. The present study aimed to reflect on the relationship between the inefficiency of HR management and tax management in the companies listed on the Tehran Stock Exchange. For this purpose, tax management was evaluated by three measures of cash tax avoidance, accrual tax avoidance, and book-tax differences, and then the inefficiency of HR management was assessed with reference to the models developed by (Richardson, 2006) and (Pinnuck and Lillis, 2007), which were based on under- and over-investment in HRs . The statistical sample also consisted of 180 companies operating from 2014 to 2023. The study results revealed that over-investment in HR costing could not affect tax management, but under-investment could have simply a significant positive effect on accrual tax avoidance