Journal of Accounting and Financial Studies

The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their opinions and information that enriched the research

Investment contracts are one of the state contracts concluded with the foreign private person in the field of investment in order to advance economic and social development programs, bring technical and practical expertise, create job opportunities and encourage investments. For this reason, the research aims to demonstrate the importance of the role of auditing investment contracts and its impact on sustainable development, especially after 2003, as successive governments in Iraq sought to enable the private sector to intervene in regulating the reality of public services provided to citizens, due to the change in political thinking and democratic development in governance policy that cast a shadow on The way the state is administered and the extent to which government institutions control the task of providing public services to citizens, and despite the existence of a set of laws before 2003 that governed many sectors, the shift in the policy of the regime allowed the private sector to invest in many areas that were monopolized by official institutions , After 19 years have passed since this transformation, it has become necessary for us, as researchers, to study this transformation accurately and seriously, and the extent to which this transformation is appropriate to the Iraqi reality. Investment paragraphs in accordance with the goals of sustainable development.

The research aims to demonstrate the importance of the role of auditing participation contracts and its impact on sustainable development, since participation are contracts that allow the public sector to contract with the private sector to finance, construct, operate and maintain one of the infrastructure projects from projects that were originally assigned to the public sector to carry out and share the resulting risks between the two sectors. public and private, and that the aim of the participation contracts is to contribute effectively in both sectors to achieving economic and social development, The state is directed towards encouraging and increasing the participation of the private sector in the development plan, through the private sector financing infrastructure projects without increasing the financial burden on the state. Therefore, laws were issued in most countries to regulate the work of the provisions of participation contracts within a legal framework in order to achieve the desired goals of these contracts, which are Benefiting from the expertise of the private sector, training national labor, and transferring modern technology to the country in which projects are to be set up in a more efficient and quality manner. The most important conclusions reached are the lack of integration of the audit procedures applied to the participation contracts due to the weakness of the legal and legislative framework that governs them, which affected the quality of the oversight work and, accordingly, the oversight reports issued by the oversight bodies (the auditor general) in the Federal Financial Supervision Bureau audited and issued Oversight reports on it, and the most important recommendations are the need to take into account the integration of procedures for auditing participation contracts and taking into account the legal frameworks and the regulatory and legal instructions that follow that help those concerned in addressing the oversight, auditing, accounting, legal and regulatory problems that may face the oversight bodies charged with auditing such contracts.

The research seeks to know the size of the risks to which investments in fixed deposits and real estate are exposed, and the extent of their impact on the credit rating of the national insurance company. Here, a recent topic appears in the Iraqi insurance market, which is the credit rating of insurance companies. Covering the theoretical side of the research, As for the practical side, the data and information contained in the records of the National Insurance Company (the research sample) for the period from 2009-2020 were approved, as well as personal interviews through field visits. The statistical method was also adopted. One of the most important conclusions is that the National Insurance Company and insurance companies in Iraq do not have A credit rating, whether a credit rating from local or international agencies, and one of the most important recommendations that came out of the research is the attempt to establish an institution specialized in credit rating for insurance companies in Iraq, characterized by its ability to absorb the specificity and nature of the local market, From experts and specialists in the field of credit evaluation of the insurance sector to carry out the evaluation process as a nucleus of the credit rating model in cooperation with the Central Bank of Iraq, the Ministry of Finance, and the Insurance Bureau, and the cost is less than the cost of international credit rating agencies.

The research aims to demonstrate the importance of the role played by the compliance controller in controlling electronic payment tools in order to ensure the success of the bank with regard to its compliance with the laws, regulations and regulations of the Central Bank of Iraq and to reduce the risks of electronic payment. In control of electronic payment tools? The research relied on solving its problems on the hypothesis of influence, where the first main effect hypothesis was: There is no statistically significant effect of the compliance controller with its combined dimensions in the electronic payment tools, and the questionnaire form was also used to collect data and the community was the 25 private Iraqi commercial banks. A sample of them (10 banks) was selected, of which 73 questionnaires were distributed to them, 7 questionnaires were distributed to each bank, and the researcher relied on analyzing the data in descriptive statistics on the frequency distribution and percentage for the purpose of describing the data for the research sample test, and the arithmetic mean to measure the average Sample answers and knowing the level of the variables for the purposes of analysis and standard deviation to find out the homogeneity or dispersion of the answers of the sample and the coefficient of difference, In the inferential statistics, the reliability coefficient was used to test the validity of the questionnaire and the Pearson correlation coefficient to test the strength of the correlation between the research variables and linear regression to determine the effect of the variables. By dealing with daily reports within a specific time limit to find an appropriate solution for it in the same period and before the problem in banks worsens. As for the most prominent recommendations, focus more on the function of the compliance controller in commercial banks because of its positive role on high-risk electronic payment tools, and strictness in Implementing the policy of the Central Bank of Iraq in dealing with violating banks within a period of Time.

The aim of this research is to highlight the importance of reducing the environmental costs associated with the production of electric energy using the concentrated solar energy system, to encourage the trend towards investment in clean energy, to raise the level of production efficiency of electric energy and to move away from investment in traditional stations to fill the shortfall in the electric power production company, where he showed This research is part of the knowledge foundations of environmental costs and the concentrated solar energy system, where the company's production of electric energy was calculated by collecting the productivity of the company's gas stations as well as the costs of operating and maintaining them in addition to the productivity for the year 2019, and the resulting emissions of these stations were calculated and estimated according to international methods and a statement of their impact on the cost per k w h .

The research aims to demonstrate the importance of the role played by banking compliance in reducing the risks of electronic payment in order to ensure the success of the bank with regard to its compliance with the laws, regulations and regulations of the Central Bank of Iraq. electronic? In solving its problems, the research relied on the hypothesis of correlation and influence, where the first main correlation hypothesis was: There is no statistically significant correlation between the dimensions of banking compliance and the dimensions of electronic payment risks, and the second main simple effect hypothesis: There is no statistically significant effect of banking compliance in The dangers of electronic payment, and the researcher reached a set of conclusions, the most prominent of which were:
The Central Bank of Iraq does not effectively demand the offending bank to remove the chairman of its board of directors or any members of the board, nor does it provide adequate security means for the systems or their design or completion. The Council has developed new standards at all levels from time to time according to various standards, approved to detect deviations and errors, and to address them immediately.