Journal of Accounting and Financial Studies

Public health recommendations and government measures during the COVID-19 pandemic have resulted in numerous restrictions on daily life including social distancing, isolation and confinement at home. While these measures are necessary to limit the spread of COVID-19, the impact of these restrictions on healthy behaviors and lifestyles in the home is not specified. This research presents the results of the respondents about consumer behavior and consumption patterns of families in Sulaymaniyah governorate in aspects of nutrition, clothes and sanitary items the research follows the method of a questionnaire form along with the review of previous studies, and the research reached a group of theses One of the most important conclusions is that the Coronavirus pandemic has a direct impact on consumers' behavior in terms of spending their incomes with the increase and decrease in their demand for certain types of goods and services
As the research reached that those preventive and health materials from among the selected commodities, the demand for them has increased significantly since the emergence of the Corona pandemic. Finally, the research suggested a set of recommendations, some of which are related to consumers, which includes a review of their income expenditure and not to over-purchase medical materials and goods Some of the others are related to governments with regard to providing some necessary goods and services, including medical materials and goods, for free or at a lower price, and finding a quick solution to this bad situation that the economy of the Kurdistan region is going through

The current research aims to demonstrate the role of combined assurance in improving the quality of financial reports, and to analyze the relationship between the providers of combined assurance, which are (management, internal audit, external audit). to shed light on a problem faced by most Iraqi economic units, especially in the research sample (the Municipality of Baghdad and its affiliated), which is the delay in preparing the final accounts for the previous years (from 2003 to the current year) and as they are years not approved by the regulatory authorities represented by (the Federal Board of Supreme Audit), which has led to their accumulation in subsequent years, and also exposes them to the accountability of external regulatory authorities. The current research attempts to find a solution to the above problem, which is to propose the formation of a special and continuous committee for combined assurance. This role was measured through the use of a questionnaire survey, and the number of forms reached (113) forms distributed to a sample of employees in the administration, internal auditors, and external auditors working in the Municipality of Baghdad and its affiliated.After testing the research hypotheses, a set of conclusions were reached, the most important of which were: through the implementation of combined assurance, the activities of the unit's operations carried out by the assurance service providers are integrated, and a clear vision is given about the potential risks facing administration through their preparation of financial reports, the lack of coordinated efforts between the combined assurance providers due to the absence of a special committee for combined assurance that works on auditing its financial statements in the Baghdad Municipality. The research provided several recommendations, the most important of which are: the need to implement combined assurance in the Iraqi economic units, especially the Baghdad Municipality, to provide a clear vision for senior management about the potential risks facing administration in preparing financial reports, and the need for the senior management in the Baghdad Municipality to establish a special committee for the implementation of combined assurance tasks in its organizational structure and to carry out the audit of financial reports in a combined and coordinated manner between the assurance service providers

The research aims to know the role of strategic intelligence in achieving entrepreneurial sustainability in Baghdad Soft Drinks Company, with a purposive sample size (53), according to the comprehensive inventory. Therefore, the descriptive analytical approach was chosen for the purpose of collecting information. The program (SPSS V.24) was used to extract the results and test the main hypotheses of the research, which include the degree of association and influence of strategic intelligence in achieving entrepreneurial sustainability for the company under study. The research reached a number of results, the most important of which was that the company has a vision for the future through cooperation with employees and creating the required processes to involve everyone in implementing strategic visions. The company's efforts indicate the presence of effective participation of employees in decision-making, as well as the company's pursuit of building a future vision for the purpose of building a market share for the company. It became clear to the researcher through the practical aspect that there is an impact of the sub-dimensions of strategic intelligence on entrepreneurial sustainability.

The research aims to identify the principles and methods employed in the application of compliance auditing by the oversight and audit departments in Islamic banks, and to study and analyze the extent of adherence by the sample Islamic banks to compliance auditing requirements and its impact on earnings management practices. To achieve the research objective, the analytical descriptive approach was adopted to describe and analyze the data obtained from the sample banks in order to verify the hypotheses. The deductive approach was employed in the theoretical part of the research, while the analytical descriptive approach was used to describe, process, and analyze the data from the sample banks to assess the validity of the hypotheses. The research reached several conclusions, the most important of which are: all values of the (t) statistic were significant at a level of less than (0.05), indicating a statistically significant relationship between compliance auditing with work ethics standards and earnings management in the three banks. Additionally, from the analysis of the results, the regression coefficients of the independent variables were positive, meaning that an increase of one unit in the independent variable leads to an equivalent increase in the dependent variable. The research recommends that banks should implement more transparent earnings management strategies based on sound foundations, with a focus on reducing unwarranted fluctuations in earnings, thereby enhancing the credibility of financial statements and increasing investor confidence. Moreover, banks should consider improving their business models to strengthen these relationships, which can lead to overall improvement in financial performance

The research seeks to demonstrate the role of the external auditor in auditing electronic payment operations through an applied study in a sample of electronic payment companies operating in Iraq. To achieve the research objective, the deductive and inductive approaches were adopted, and the checklist was used as a tool for collecting data, as (329) checklists were distributed to a sample of individuals working in the electronic payment companies that are the subject of the research. The research concluded that there is an effective role for the external auditor in auditing electronic payment companies operating in Iraq. The research recommends that electronic payment companies provide special courses and workshops to raise the efficiency of the work staff and increase awareness of using electronic payment systems.

The current research aims to identify the impact of servant leadership in reducing workplace bullying behaviors, given the importance of these variables in industrial organizations and their impact on their survival and growth in light of rapid technological developments. The field research problem was represented by the weakness of awareness of the importance of servant leadership and its dimensions (empowerment, humility, vision, trust, moral love) and neglecting its role in reducing workplace bullying in its dimensions (abuse of the individual (personality), abuse during work, contempt), so the research came to direct the attention of the General Company for Electrical and Electronic Industries to the need to pay attention to the research variables. To achieve this goal, the analytical (descriptive) approach was relied upon. The researcher used the questionnaire as the main tool for collecting data. The questionnaire was distributed to a sample of male and female department heads. A number of statistical techniques were used within the program (SPSS V.24, Microsoft Excel 2010) such as (weighted arithmetic mean, standard deviation, relative coefficient of variation, relative importance, simple linear regression and path analysis to process the collected data to reach the results to achieve the research objectives. The most important results reached by the current research are the presence of a direct positive effect between the variables studied, as the results showed that severe and repeated orders from management led to increased levels of stress among employees, which negatively affected their psychological and physical health. In addition, severe pressure leads to a decrease in productivity due to continuous stress and fatigue, which affects the quality and efficiency of work. The constant feeling of pressure prompts employees to look for other job opportunities, which increases the rate of employee turnover and affects the stability of the company.

The research aims through these two standards to determine the necessary bases for reporting useful information to users of the final accounts about the nature, type, amount and timing of revenues, and that the (IPSAS 9) and (IPSAS 23) standards will have a significant impact on revenue auditing procedures internationally and locally and its impact on the work of the external auditor by understanding their requirements and working to find completely new procedures that help him audit revenues in accordance with international accounting standards in the public sector.
In addition, the revenue audit program approved by the Federal Board of Supreme Audit is limited and the General Authority of Customs, when applying the accrual basis, must have a revenue audit program that is familiar with all aspects related to maximizing revenues.
A revenue audit program was proposed in the practical aspect in the third section to be applied to the General Authority of Customs. The researchers reached a set of conclusions, the most prominent of which is that the application of international accounting standards in the public sector in the General Authority of Customs requires an audit program, and that the audit procedures approved by the Federal Financial Supervision Bureau do not meet the requirements as they pertain to institutions applying the cash basis. Accordingly, the researchers proposed several recommendations, the most important of which is relying on international accounting standards in the public sector, Standard (IPSAS 9) and Standard (IPSAS 23), and relying on the proposed audit procedures when auditing the revenues collected by the General Authority of Customs.

The research aimed to discuss and analyze the theoretical framework of sustainability and human capital standards, identify indicators of sustainability standards related to reporting on human capital in the banking sector, and measure the impact of the reflection of the application of sustainability standards in reporting on human capital on the value of Iraqi private banks listed on the Iraq Stock Exchange, as these standards are of great importance in meeting the reporting requirements that serve users of reports in making their decisions. The research sample included (6) banks listed on the Iraq Stock Exchange for a period of (5) years from 2018-2022, and because the indicators for human capital set by the Global Reporting Initiative (GRI) are mostly quantitative indicators because they consist of skills, courses, experiences and capabilities of employees, (Tobin Q) was used to know the value of banks and statistical analysis in order to measure the relationship between research variables and test hypotheses and analyze research results. The research reached a set of conclusions and recommendations, including that there is a direct relationship between the dependent and independent variables, i.e. an increase in the independent variable (implementation of sustainability standards) by one degree leads to an increase of 10.267 in the dependent variable (reporting on human capital), and that there is a direct relationship between the dependent and independent variables, which means that any increase in the independent variable (implementation of sustainability standards) by one degree leads to an increase of 0.697 in the dependent variable (bank value) in light of the intermediate variable (reporting on human capital). It was shown that Iraqi private banks must train their employees periodically and continuously in order to keep pace with developments in the use of information and communications technology, programs and electronic systems, which have become the basis for their work in order to provide the best services to customers. It is important for the Iraqi Stock Exchange and the Central Bank to oblige Iraqi private banks to prepare sustainability reports according to the requirements of sustainability standards.

Most Iraqi economic units suffer from high rates of environmental pollution and a shortage of available resources and energy, which causes high production costs, in addition to the lack of these units in using modern cost techniques to determine and measure the quantities and costs of negative products, as well as reducing environmental impacts and the amount of emissions and waste, and exploiting available resources and energy in the form and production of products. Environmentally friendly, taking into account all economic and environmental aspects and improving environmental performance. One of these techniques is the material flow costing technique (ISO 14051 standard), Therefore, this research aims to explain the conceptual framework of the ISO 14051 standard for material flow costing technology and clarify its role in producing environmentally friendly products, preserving them, improving the quality of products, optimal exploitation of available resources and energy, and providing viable alternative solutions that would limit the loss of resources, and for the purpose of achieving the research goal and testing its hypothesis. The deductive approach was relied upon to build the research framework by reviewing the studies that dealt with the variables related to the research, and the inductive approach in completing the practical aspect of the research. The battery factory - Babylon 2 Laboratory was chosen and the financial and non-financial data included in the reports, records and documents for the year 2022 were approved and the data was collected and analyzed according to Material flow costing technology to improve the production process, One of the most important conclusions reached by the research is that using the ISO 14051 standard for material flow costing technology helps track inputs all the way to outputs, determines the quantity and cost of negative products, and helps management make improvements in order to reduce and limit them through optimal exploitation

The study of agricultural GDP, whether at the macro level or at the sectoral level, is important when carrying out studies and research related to macroeconomics, as it gives the researcher a good idea of the reality of the economy for all or within the agricultural sector targeted by the study, and the problem of searching for the continuous decline of agricultural GDP from GDP, which leads to a decline and decline of the agricultural sector and its development in the wrong direction targeted by economic policies and comprehensive development plans. From here, the research aimed to study the factors affecting agricultural GDP in Iraq and time series data were collected for the period (1990-2022) for the variables included in the model. The ARDL model was used to analyze the data and to identify the factors affecting agricultural GDP, including agricultural investments, agricultural labor, agricultural exports, agricultural loans and GDP, where the results showed an inverse relationship between agricultural GDP, agricultural labor and agricultural exports. It was also found that there is a positive relationship between Agricultural GDP, agricultural investments, agricultural loans and GDP, the research recommended facilitating the procedure for obtaining agricultural loans and the use of policies related to agricultural investments to reflect on the agricultural GDP and encourage the private sector to expand and promote agricultural investments in the agricultural sector.

The aim of the research was to determine the impact of emotional marketing as an independent variable with its dimensions on customer loyalty as a dependent variable with its dimensions in the General Company for the Manufacture of Medicines and Medical Supplies / Samarra. Based on the field survey and interviews with the individuals in the research sample, the research problem was identified through a series of questions that mainly included knowing the extent to which emotional marketing affects customer loyalty. For this purpose, several hypotheses were formulated, the most important of which was that there was a direct impact of emotional marketing on customer loyalty. The researcher adopted a descriptive-analytical approach to describe and analyze the results of the research variables. The questionnaire was used as a primary tool for collecting data, in addition to conducting a set of interviews as a supporting tool. The number of respondents reached (119), in addition to conducting four interviews. The results of the questionnaire were analyzed using a set of statistical methods, the most important of which were (arithmetic mean, standard deviation, simple and multiple regression analysis). They were extracted through a set of statistical programs, including SPSS V.24, AMOS V. 24. The research concluded with a set of results, the most important of which was that there was an impact for emotional marketing in customer loyalty, while the research recommended adopting the concept of emotional marketing more to achieve customer loyalty, and thus ensuring market share and facilitating future sales forecasting.

The study aimed to estimate the efficiency of random profit limits and to identify the most important economic and social factors affecting buffalo milk profits in Baghdad Governorate. The model parameters were estimated using the maximum likelihood (ML) method and using the Frontier 4.1 program. The study used primary data from field sources, which were randomly collected from 96 breeders out of a total of 1600 breeders, representing 6% of the total projects. To determine the relationship between total profit and input prices, averages were taken, which were represented by (herd size, price of concentrated feed, price of green feed, price of dry feed, worker wages, and price of medicines and vaccines). Social factors such as the number of family members, experience, education, number of courses, and age have been included in the inefficiency model. The estimated coefficients showed the expected signs and were statistically significant at the 5% level, except for the variable of water and electricity prices, which was not significant. The results indicated that the buffalo milk producers in the study area achieved an average profitability efficiency of 76.53%. Breeders can increase their profits by 23.47% to reach optimal efficiency. Therefore, they should develop their productive skills in managing input usage to achieve the highest possible profitability efficiency.

The current research aims to find the relationship of influence between empowering leadership and its dimensions in sustainable performance mediated by intellectual capital. The research focused on studying the variables (empowering leadership) with its dimensions (delegation of authority and responsibility, self-decision making, knowledge sharing, skills development, training on innovative performance) and its impact on the dependent variable (sustainable performance) with its dimensions (environmental performance, economic performance, social performance) mediated by the variable (intellectual capital) with its dimensions (structural capital, human capital, relational capital). To build a cognitive framework aimed at analyzing the relationship between the above variables, as well as exploring the nature of the relationship and influence between them and demonstrating the impact of empowering leadership in enhancing intellectual capital and improving sustainable performance. The research sample amounted to (83) directors at the level of Secretary-General and his deputy, and advisors, in addition to general managers and their assistants and department managers. The main question of the research was: How does empowering leadership affect sustainable performance mediated by intellectual capital in the General Secretariat of the Council of Ministers? The research relied on three hypotheses to explore the relationship of influence between the main research variables and its sub-dimensions. It also used the statistical program (28) SPSS and a set of statistical methods including the arithmetic mean, standard deviation, relative importance, and coefficient of variation.
The research reached the most important result, which is the impact of empowering leadership on sustainable performance through the mediating role of intellectual capital. The researchers suggest that other researchers address the concept of comprehensive leadership with sustainable performance and make a comparison between the patterns.

This research aims primarily to study the evaluation of the reality of the whistleblowing system on the quality of internal auditing in Ur General Company. The research problem revolves around "How does the evaluation of the reality of the whistleblowing system contribute to the quality of internal auditing in Ur General Company?" The research was based on the hypothesis that "there is a positive contribution in evaluating the reality of the whistleblowing system on the quality of internal auditing in Ur General Company." The researcher relied on the descriptive analytical approach, where he designed a checklist for each of the whistleblowing system, consisting of 7 items, and containing 24 indicators, and the quality of internal audit, consisting of 7 items and containing 14 indicators targeting managers and department heads in Ur General Company, with a sample size of 60 individuals. The average method was used to extract the percentages. The research concluded with a set of conclusions, including that the system of reporting violations contributes to enhancing confidence in the integrity and transparency of the internal audit process, which encourages employees to cooperate with internal auditors, and that the existence of an effective system for reporting violations contributes significantly to improving the quality of internal audit, as it helps in detecting violations and problems early. The research came out with a set of recommendations, the most prominent of which is emphasizing the need to conduct a periodic evaluation of the whistleblowing system to ensure the continuity of its effectiveness and suitability to the changing needs of the company and to submit periodic reports on its effectiveness and its impact on the quality of internal audit.

This study deals with the phenomenon of Cryptocurrency after their importance in the field of financial investment has increased, and their impact on the global financial system and monetary policies has worsened from central banks and regulatory and supervisory organisations in the Arab countries, as well as evaluating and analyzing the positions of Arab countries on these currencies, and the efforts of some Arab countries to issue central digital currencies as a significant alternative to Cryptocurrency. The study also contains a trade-off based on objective grounds between the two options of regulation and prohibition of these currencies at the level of Arab countries.

Disclosure of artificial intelligence (AI) is one of the new developments in the business environment and has begun to play a prominent role in all fields, especially in the accounting field, as (AI) has become an integral part of business operations and is crucial for banks that care about the requirements of modern technology. The research aims to measure the level of disclosure of artificial intelligence systems in annual reports on performance indicators. To achieve this goal, a sample of (10) private banks listed on the Iraq Stock Exchange was selected for the purpose of conducting an applied study by analyzing the content of the financial reports of those banks for the period (2018 - 2023). Disclosure of artificial intelligence was measured by developing a list of indicators indicating (AI), while the performance of banks was evaluated by three indicators: (ROA) (ROE), (TD/TL). Descriptive and inferential statistical methods were also used in the program (SPSS) to analyze the collected data and test the research hypotheses. The research concluded that there is a positive and significant impact of disclosure of artificial intelligence on the performance evaluation indicators of Iraqi banks according to the first indicator (ROA) and the second indicator (ROE). The study recommends setting clear standards for disclosing the use of artificial intelligence in banks and training employees on how to use AI and how to disclose it in financial reports.

This research aims to measure the level of awareness and adoption of the agile methodology among project managers in the Iraqi environment. And then analyze the impact of the axes of agile management of projects and sustainable performance used on the performance of the Department of Roads and Bridges, where the researcher used checklists to support the case study, prepared for this purpose a questionnaire consisting of (49) items, and was applied in the Cordoba Bridge project to extract the knowledge and skill gaps of the axes related to (agile management of projects, sustainable performance). The study found that agile project management is of particular importance in dealing with projects in a more effective way by identifying unexpected risks and changes before they occur and then helping to design projects according to these risks and future changes.

This research aims to demonstrate the impact of applying electronic waste recycling on industrial product costs, and investing in the field of providing raw raw materials at lower costs, as well as reducing the volume of hazardous electronic waste and its impact on health and the environment. Many conclusions have been reached, the most important of which is that the application of waste recycling electronic technology contributes to reducing industrial product costs and reducing the volume of hazardous electronic waste to preserve the environment. Many recommendations were reached, the most important of which is that the Electronic Industries Company should adopt the process of recycling electronic waste to reduce production costs.

The study aimed to identify some of the macroeconomic indicators that affect inflation in the Iraqi economy .The impact of exports ,economic growth ,public expenditures ,cash reserves ,and oil revenues on inflation was measured and analyzed through its index (GDP deflator)in Iraq during the period(2004-2023) Using two analytical and analogical approaches the data was converted from year to electronic to expand the size of the eye ,and rely on research forms according to the following tests :The stability of the time series was tested through the two tests (Ng-Perron 2001)and (Park 2003),to reveal the degree of integration and to avoid spurious regression before estimation .Through the co-integration test using the ARDL methodology ,the researchers concluded that there is a long-term relationship between the variables of the study and this was confirmed by the Bounds Test .The results resulted in testing the long-term inverse and significant relationship between exports and government spending with inflation, which is contrary to the meaning of economic theory .This inverse relationship highlights the importance of fiscal and monetary policies due to lack of control in managing inflation levels, which is a natural issue as a result of the increase in public spending in the crises that Iraq went through during the research period(2004-2023).As for cash reserves and oil revenues ,there is a direct and significant relationship with inflation As for economic growth with inflation ,the relationship is insignificant, meaning that the results indicate an increase in the gross domestic product, which could increase monetary inflation in Iraq in the event that the general rise in prices is not controlled, then it is possible to resort to austerity through fiscal policy by reducing public expenditures and controlling Inflation in Iraq The study also proved, after taking the error correction model (ECM), that there is a short-term relationship because the error correction coefficient{*COINTEQ} with one lag period (L1) has a negative and significant sign. It was also confirmed that the model is free of the problem of autocorrelation of errors and stability of variance by using LM and ARCH diagnostic tests

This research aims to know and find the relationship and influence of the elements of marketing intelligence in the comprehensive marketing of the National Insurance Company. The independent variable was represented by the element of marketing intelligence and its dimensions, while the dependent variable was represented by comprehensive marketing and its dimensions. The problem of the study was defined by raising questions about the nature of the relationship and influence between the independent variable (elements of marketing intelligence) and the dependent variable (comprehensive marketing). The research used the questionnaire as a main tool to obtain data. The research also adopted the descriptive analytical approach, where the main and sub-variables were described, as well as analyzing the correlation and influence between the variables. The hypotheses were selected by applying statistical methods using the computer program (spss v.25), (Amos v.24).
The research reached a set of results and proposals, the most important of which is the existence of a significant correlation between the study variables and their dimensions at the macro and micro levels, if the correlation coefficients are high. These results confirm the strong correlation between the variables, and the research results confirmed the existence of a significant impact of the elements of marketing intelligence in comprehensive marketing at the general level.

This research originated from the problem that Iraq has not achieved desired levels of economic growth during the period (2008–2022), and the banking sector has not contributed to solving this problem. The research aimed to clarify the nature of the relationship between the number of operational banks in Iraq and economic growth. The research relied on the hypothesis suggesting a correlation between the number of operational banks in Iraq and economic growth, but this hypothesis was refuted using quantitative methods. One of the key findings of the research is that an individual's share of the (GDP) depends on several factors, with the development of the banking sector in Iraq not being one of these factors. The absence of a correlation between the number of operational banks in Iraq and an individual's share of the GDP indicates a lack of alignment of the general economic policy goals of the state and making them objectives for the state's economic apparatus. Therefore, it is crucial to unify the economic goals of the state and extend them to all its agencies to become overarching objectives for these entities. Additionally, monitoring the contribution of economic agencies to achieving these goals is essential.

The research aims to highlight the role of the National Audit Office in detecting cases of tax evasion for a sample of mixed sector companies and the extent of the contribution of the National Audit Office in finding remedies for cases of tax evasion, where the reports issued to the NAO for five mixed joint stock companies represented by (Al-Kindi Company for the production of vaccines and veterinary medicines, the National Company for Chemical Industries, Al-Mansour Hotel Company, Babylon Hotel Company and Ishtar Hotel Company)were analyzed for the observations proven in the reports of the Bureau issued by the Bureau for those companies, Accordingly, several conclusions were reached, the most important of which were
Most of the companies in the research sample did not deduct income tax from their employees for several years, or they did not deduct it and did not hand it over to the General Tax Authority. Therefore, it is necessary to tighten the procedures on violators so as not to repeat the situation. Also, some companies did not pay profit taxes and withheld the amounts in the calculation of tax allocations, which caused the delay in tax deductions, which is a violation of Article (14) of the Income Tax Law No. (113) of 1982, as amended.

This research aims to highlight the importance of identifying and measuring costs using strategic cost management techniques, including the time-oriented resource consumption accounting technique in the pricing of hotel service instead of the traditional methods of calculating costs, as the researcher used the inductive method in the theoretical aspect by conducting a survey of studies that presented the research variables in order to extract ideas and compile the theoretical foundations presented in local, Arab and foreign books, theses, dissertations and periodicals and using the analytical method in the practical aspect in linking the research variables (the independent variable of the time-oriented resource consumption accounting technique) with the research variables (independent variable of the time-oriented resource consumption accounting technique) and using the analytical method in the practical aspect in the link between the research variables (independent variable of the hotel service pricing and the costing of the hotel service.

The research aims to determine the level of maturity of digitalization in the current supply chains of the Daura refinery, the research sample, which was chosen as one of the oldest and largest Iraqi refineries that supply Baghdad Governorate with petroleum derivatives, which is the highest governorate in terms of population density. The main research problem is summarized in the weakness of supervision and control over operations in the research sample and the failure to fill the local capacity of petroleum derivatives due to the low production capacity resulting from a shortage of digital technologies used in the stages of the refinery supply chain, in addition to the failure of digital technologies in the refinery to keep pace with the technologies used by suppliers, which hinders integration and coordination between suppliers. For all of this, the level of digitalization should be analyzed as a first step to enable the development of a future plan for digital transformation. Therefore, this problem can be summarized in the following question: What is the reality of the level of maturity of digital supply chains in the Daura refinery? The researcher adopted the case study approach for descriptive research due to its suitability to the nature and directions of the current research in gap analysis, using the checklist as the main tool for collecting data. Data analysis was conducted using appropriate mathematical equations such as frequencies, weighted arithmetic mean, percentage, and gap size. The results revealed that the maturity level of the refinery supply chain is at the initial level, i.e., the second level out of five levels.

The research aims to identify the impact of insurance operations represented by (fire insurance, car insurance, engineering insurance, marine insurance, life insurance) in improving the performance of the Iraqi General Insurance Company as a place of application. The research problem was identified by identifying the impact of the insurance operations practiced by the researched company on improving its performance level. The descriptive analytical approach was relied upon, and accordingly, the financial statements, annual reports, and statistics of the researched company and the annual reports issued by the Federal Financial Supervision Bureau for the years (2018-2022) were relied upon to analyze them and interpret the extracted results. The research reached a set of results, including: The existence of an impact of the insurance operations practiced by the company on improving its performance.

This research aims to investigate the role of Information Technology Governance (ITG) according to the COBIT5 framework with its five dimensions (direction, evaluation and monitoring, alignment, planning and organization, build, acquisition and implementation, delivery, service and support, monitoring, evaluation, and assessment) in reducing corruption of digital assets. The study community represented a sample of accounting and internal audit department employees in banks operating in Karbala Governorate. The questionnaire was used to measure the relationship between the variables, and 196 forms were distributed. The research concluded that the banks of this study pay great attention to providing a suitable environment that is compatible with innovative methods of Information Technology (IT) and work to acquire and acquire the latest digital innovations in technical fields to enhance their ability to compete and provide banking operations, in addition to finding that ITG is an integral part of banking governance of information in general, and works to provide the best foundations and standards for its application to protect its digital systems and electronic operations. The build, acquisition, and implementation (BAI) has obtained the highest results among other COBIT5 fields, as it directly impacted the corruption of digital assets and prevented and reduced all internal and external risks and operations and hacking to which banking systems are exposed.

The current study aimed to know the role of proactive marketing in customer happiness in Iraqi private banks. To achieve the study objectives, the descriptive analytical approach was adopted, as the researchers developed a questionnaire consisting of (29) paragraphs, and a random sample was drawn so that the study sample consisted of (89) employees in (the National Islamic Bank, International Development and Iraqi Islamic Bank) from a total of (415) employees, and the results were analyzed based on the (SPSS) program and descriptive statistics tools. It was concluded that private banks currently have a great interest in marketing their banking services proactively and have the ability to bear risks and innovate in providing new banking services characterized by high flexibility, and are constantly looking for new opportunities. There is a correlation and influence between proactive marketing and customer happiness. The most prominent recommendations of the research were the necessity for private bank administrations to adopt proactive marketing to meet the needs and requirements of customers and provide services at the required speed, in addition to proposing new services that satisfy customers in a way that achieves their happiness in the long term

The research aims to shed light on the cognitive framework of the concept of auditing and the importance and recognition of the importance and impact of sustainability and its three dimensions (environmental, economic and social) on the performance of the Iraq Fund for External Development And studying the impact of auditing on sustainable performance A set of financial indicators were used to achieve the research objectives, including profitability and liquidity indicators to achieve the economic dimension, in addition to using growth and innovation indicators to achieve the social and environmental dimension, and statistical analysis was used to measure the correlation R between international auditing standards and their consistency with the evaluation of the sustainable performance of the Iraq Fund for External Development for the period from 2018-2022 The research concluded that the current law governing the work of the fund has become out of step with the changes occurring in the surrounding environment, and that there is a prominent role for oversight and auditing in improving the institution's operations and adding value to it, in addition to the benefits resulting from improving internal control activities, risk management and governance rules.

This paper examines the role of Material Flow Cost Accounting (MFCA) in enhancing innovation for environmental sustainability, specifically in the context of refining companies. The study focuses on the implementation of MFCA as a technique for reducing carbon dioxide emissions and material losses, with an emphasis on both the economic and environmental impacts. The research sample comprises three refining companies (names withheld due to confidentiality), and the aim is to assess whether MFCA can contribute to material loss reduction and improve sustainability practices.SPSS software was employed for statistical analysis to test the research hypotheses. The findings suggest that combining MFCA with environmental sustainability initiatives can serve as a strategic tool for companies to address logistical challenges, reduce environmental harm, and improve competitiveness. By adopting MFCA, companies can not only reduce their carbon footprint but also develop environmentally friendly products, gaining a competitive edge in the global market.Key results indicate that MFCA provides valuable insights into both physical and financial aspects of production, highlighting areas of material waste, CO2 emissions, and non-commodity output. By focusing on material productivity improvements and waste reduction, MFCA enables companies to decrease environmental harm, enhance operational efficiency, and make data-driven decisions that promote long-term sustainability.

The research aims to identify the concept of integrated reporting, present and discuss the conceptual aspects of integrated reporting in accordance with the Global Reporting Initiative (300GRI) and (400GRI) standards, and measure the level of application of disclosure of environmental and social indicators for integrated reporting in accordance with the Global Reporting Initiative (GRI) standards in the municipality. Presenting and discussing the conceptual aspects of sustainable development. The researcher reached a set of conclusions, the most important of which were: Integrated reporting is the new and future global trend for transferring information related to economic units to all stakeholders in a transparent, neutral and reliable manner. This approach contributes to eliminating bias in providing information and distributing it to a specific category rather than others, which enhances justice and equality among them. The low overall percentage of commitment to disclosure when examining and measuring the level of disclosure according to the axis of potential environmental and social indicators for the municipality of the research sample (3.13%) and (4.42%) respectively during the three years under examination, which indicates a lack of transparency in disclosure compared to the municipality's activity, which is considered an environmental pollutant, and thus this negatively affects the ability to achieve sustainable development. The researcher recommended: Developing a special standard for integrated reporting that is compatible with the economic, social and environmental conditions in Iraq, taking into account the GRI standards and benefiting from the experiences of countries whose companies have implemented the preparation of these reports. It is also necessary for the Federal Board of Supreme Audit to include the requirements for preparing annual financial statements, as well as a model for disclosing integrated reporting in accordance with the Global Reporting Initiative (GRI). This is to achieve the principle of obligation in preparing reports that include economic, social and environmental aspects, which contributes to providing a comprehensive picture of sustainability performance and highlights the positive and negative impacts of the organization.