Warith Scientific Journal

This research dealt with the relationship between the external auditor and the employer and the auditor's neutrality, then examined the mediating role of the external auditor in the relationship between the financial statements and the auditor's neutrality.In order to achieve the research objective and hypotheses, accountants and auditors working at Rashid Bank in the city of Aziziyah were targeted during the period 2022. The five-point scale was used for questions (the five-point Likert scale) related to the axes of the questionnaire form. After collecting the data, it was analyzed and the hypotheses were tested using the statistical analysis program. A set of conclusions were reached, the most important of which was that there is a clear impact of the external auditor on the credibility of the financial statements. The research results concluded with a set of recommendations, the most important of which was to suggest to auditors to provide foundations for strengthening professional identity by developing personal capabilities (strengthening the professional position, strengthening professional commitment, and strengthening professional self-confidence) and functional capabilities (strengthening professional knowledge and strengthening professional skills).

The world is witnessing rapid advancements in the field of Artificial Intelligence (AI), which has come to play a central role across various economic sectors, including the gold market. Gold is regarded as one of the most prominent safe-haven assets for investors, characterized by price volatility influenced by a multitude of economic and political factors. This study aims to explore the use of AI technologies in forecasting gold prices, while offering a comparative analysis between the economic perspective and the Islamic legal framework governing such applications.
The significance of this research lies in highlighting the integration of AI technologies within the domain of gold price prediction, an area of considerable interest due to gold’s prominence as a key investment asset. The study presents a comprehensive outlook that bridges economic analysis with Shariah-based investment principles, thereby offering reliable guidance for Muslim investors. Furthermore, it contributes to deepening the understanding of the interaction between advanced technologies and Islamic legal ethics, and provides practical recommendations for the development of AI applications in Islamic financial markets.

This research aims to provide the economic unit, the Abstract: The main objective of the research is to study and analyze the impact of digital transformation through the application of the electronic tax payment and collection system in dealing with major oil companies operating in the Iraqi oil sector, as the income tax imposed on these companies is one of the important sources of financing the general budget in addition to its use in achieving political, economic and social goals, as well as clarifying the type of contracts concluded with these companies that are in the interest of Iraq, with mention of the Income Tax Law No. (19) of 2010 / and its instructions No. (5) of 2011, which regulated the tax accounting process with these companies, in addition to improving the tax system as we seek to increase tax revenues and increase the level of tax compliance by these companies and reduce tax evasion practices. The electronic tax payment and collection system is one of the advanced tax systems followed by many countries, as this system has an effective and important role in developing the procedures for the tax accounting process for companies and thus increasing tax revenues. The research summarized many conclusions, the most important of which are: - The tax accounting procedures followed still suffer from a lack of technology Modern- As the contracts concluded with international oil companies contracted to work in Iraq created a new resource for the state's general budget by imposing taxes and fees on the income of these companies, which provides important sources of funding- Iraq is one of the oil countries that occupies an advanced position among the Arab and international oil-producing countries due to the hugereserves, as the oil sector is one of the most important pillars of the Iraqi economy because it is an important source in attracting oil companiesThe most important thing that the research reached is the importance of the necessity for tax authorities to follow modern technological means and methods such as the electronic payment and collection system for taxes when conducting the tax accounting process to ensure speed of completion and accuracy of calculation and to raise the efficiency of tax administration in Iraq With the introduction of modern technologies to work in Iraq, which contribute to the development and reconstruction of the national economy The oil industry. The Income Tax Law for International Oil Companies Contracting for a Plant in Iraq No. (99) of 2010 and its Instructions No. (5) of 2011 were enacted for the purpose of supporting the national economy and the state’s general budget, and subjecting the income generated in Iraq by international oil companies and their subcontractors in the field of oil and gas production and extraction to income tax.

The Central Bank of Iraq approved the controls for licensing digital banks operating in Iraq under document No. 9/4/157 dated 3/28/2024 to grant licenses to digital banks and to have one existing headquarters. This confronts the weakness of banking culture among the public or rather the lack of trust in Iraqi banks, especially private banks. Despite the global banking trends towards automating banking business and keeping pace with technological developments in the world of banking, the research sought to analyze digital banks in Iraq in light of a modern legislative environment through the instructions and controls issued by the Central Bank of Iraq and their relationship to banking awareness indicators for the period 2021-2024 monthly. The research problem was represented by the following question (Will digital banks operate in Iraq and at the same time there is a lack of trust in banks?). The research objective aims to find a harmonious relationship between the digital bank and increasing banking awareness in light of keeping pace with banking developments from electronic services. The research hypothesis was the existence of a weak relationship between the digital bank and banking awareness in Iraq. The research reached a set of Conclusions and recommendations: The most prominent conclusions were that digital banks provide various and multiple banking services according to indicators of speed, accuracy and security. The most prominent recommendations are for the government to support digital banks in Iraq, especially in its government program, and for the public to trust the digital bank after the license is issued by the Central Bank of Iraq.

Before delving into what the concept of (NFTS) is, it is necessary to know what is meant by (Ethereum), which is the foundational structure for future digital projects that deal with digital currencies or non-fungible smart tokens. In the past, any individual, group, or company trying to start a project to produce a digital currency needs... Building its own blockchain from A to Z requires time, effort, and financial costs.
Ethereum relied on a basic idea of creating a “focal digital structure” available to everyone to create their own projects based on Ethereum. Therefore, today these projects are countless, exceeding hundreds of thousands.
The research paper addresses the most prominent developments taking place in digital transactions in light of the technological revolution and artificial intelligence, by focusing on the fundamental differences between NFTs and digital currencies, because of their great importance in light of the global trend towards electronic transactions.
The paper assumes that in light of the technological revolution and artificial intelligence, traditional transactions will become less widespread compared to digital transactions, provided that an advanced underlying structure is available, especially in developing environments. The paper also reached a number of results, most notably the lack of understanding regarding non-fungible tokens (NFTS) and the interference between them and... Digital currencies such as Bitcoin, as well as the fraud and manipulation platforms witnessed in the digital environment in the field of digital transactions with these symbols, were discussed in detail in the advantages and disadvantages section.

Using verified annual financial data, this study seeks to determine how liquidity risks affect the profitability of commercial banks doing business in the Kurdistan Region. In order to accomplish this, a sample was used from 2020 to 2022, which was represented by the Kurdistan Regional Bank (RT). In order to calculate the effect of liquidity risks (shown by indicators of the ratio of liquid assets to total assets, the ratio of total loans to total deposits, and the ratio of liquid assets to total deposits) on profitability (shown by indicators of return on equity / return on assets), the study used the conventional approach. According to the study's findings, commercial banks operating in the Kurdistan Region should be encouraged to create instruments for assessing, tracking, and managing liquidity risks. They should also create efficient emergency plans to mitigate these risks, as well as strategies, policies, and procedures to manage liquidity risks and assess risk levels. In order to guarantee the bank's continued existence in the market, it also suggested that it is crucial to rely on a broad framework for managing liquidity risk that guarantees the availability of adequate cash for the execution of banking operations.

In light of rapid economic and technological advancements, digital marketing has become one of the essential tools relied upon by financial institutions, especially banks, to enhance their performance and achieve strategic goals. This study aimed to explore the role of digital marketing tools in enhancing banking marketing performance through a field study conducted at the Al-Rafidain Bank branch in Baghdad/Al-Shaab. The study was based on a primary hypothesis that the use of digital marketing tools enhances marketing performance by improving the ability to attract new customers, increasing customer retention rates, and providing the bank with a competitive advantage in the market.
Various statistical methods were used to analyze data collected from surveys and interviews with bank employees and customers, including descriptive statistics to analyze the rates of digital tool usage and customer satisfaction levels, as well as relationship analysis to examine the impact of digital tools on marketing performance outcomes. The results showed that 80% of customers regularly use banking applications, highlighting the importance of this digital tool in facilitating access to banking services. Social media was also effective, with around 70% of customers engaging with the bank’s social media platforms, indicating its vital role in building a digital community that encourages interaction and enhances brand loyalty.
Regarding satisfaction with digital tools, 60% of customers expressed high satisfaction with digital banking services, while 30% expressed general satisfaction, and only 10% of customers were dissatisfied. The results also indicated that banking applications were the most impactful in improving marketing performance, with a 70% effectiveness rate, followed by social media at 65%, while digital advertising showed a moderate impact of 45%.
The study presented recommendations to enhance the bank’s marketing performance, including the need for continuous development of banking applications to incorporate new features that improve ease of use and enhance customer experience. The study also recommended increasing engagement through social media by enhancing promotional and educational content, which strengthens customer interaction and loyalty. Due to the moderate impact of digital advertising, the study suggested improving digital advertising strategies and making them more tailored to match customer interests. Finally, the study recommended investing in modern technologies such as artificial intelligence and data analytics to improve customer targeting and personalize services, contributing to integrated marketing performance and enhancing the bank’s competitive edge in the market.

The research aims to clarify the extent of the contribution of artificial intelligence to the development of financial technology by improving the performance of the First Bank of Iraq. To achieve the research objectives, an electronic questionnaire form was designed to collect primary data from the research sample, which was distributed to the bank's employees electronically. (89) questionnaires represented in the accepted questionnaires were analyzed using the SPSS program, version 26. The research results showed that there is a statistically significant correlation between artificial intelligence and financial technology in the First Bank of Iraq at a significance level of (76%) and that there is a statistically significant effect of artificial intelligence on financial technology in the First Bank of Iraq at a significance level of (57%). The research reached a set of results, the most important of which are: Artificial intelligence has an effective role in the development of financial technology. Among the recommendations that were proposed is the need to provide the necessary support and encourage work to adopt artificial intelligence in financial institutions in order to introduce modern technologies with the aim of achieving efficiency and effectiveness of the services provided to customers. All banks, especially traditional banks, must adopt modern systems and new technologies to maintain their stability.

The problem of the research is represented by the idea that the Iraqi organizations, especially the researched company (the General Company for Food Products), need virtuous leadership capable of reflecting moral values in making important, decisive and correct decisions through which they help the researched company not to reach the stage of organizational aging, while the importance of the research was Helping business companies find ways and methods to reduce the phenomenon of organizational aging. The research seeks to find out the relationship of correlation and influence between the research variables (virtuous leadership, organizational aging). A hypothetical chart for the study was formulated that clarifies the nature of the relationships of correlation and influence and the formulation of the main and subsidiary hypothesesIt was tested through the use of advanced statistical methods, and a purposive sample was approved to target a number of administrative leaders working in the General Company for Food Products. This sample represents (Managers, department heads, and divisional officials responsible for production units). The questionnaire tool was used, and (90) questionnaires were distributed, and (86) were returned. ) Questionnaire. The number of questionnaires (2) did not meet the conditions and were excluded, which means that the total number of questionnaires that were analyzed was (84).. It is clear from the research results that the researched company is going through the last stages of its life cycle as a result of the obsolescence of its technologies and methods and the difficulty of competition in its business environment in light of the developments taking place, and therefore it is not able to continue and compete..

The main idea of the study is embodied in identifying the impact of psychological engineering on human resource development in contemporary organizations. The elements of the independent variable are psychological engineering (familiarity, sensory awareness, thinking results, behavioral flexibility), while the elements of the dependent variable are human resource development (training and education). The problem of the study was represented by (the extent of the impact of psychological engineering on human resource development). The importance of the study was represented in clarifying the importance of psychological engineering and the extent of its impact on the development of human resources, which enables the organization under study to be able to compete and solve its administrative problems. The researchers also tried to discuss the cognitive and intellectual approaches and perspectives that addressed the variables under study by reviewing the most prominent literature related to them. The researchers also sought to achieve a set of goals that represent answers to the questions of the study problem. Within the framework of the hypothetical model of the study and its relationships, (2) main hypotheses were formulated, and the descriptive analytical approach was adopted to implement the study in its various parts, as the questionnaire was used as a main tool for collecting data. The Third Rusafa Education Directorate represented the study community, and the study sample amounted to (98) individuals, including managers, assistants, department officials, and employees in the Human Resources Department. After processing the data using the statistical tools available in the statistical program (Spss.v21) (the percentage of agreement, the arithmetic mean, the standard deviation, the coefficient of variation, the Pearson correlation coefficient, simple and multiple linear regression. Several validity results were produced The main research hypotheses, and the researcher derived a number of conclusions, the most important of which is the existence of a relationship of influence and correlation between the study variables of psychological engineering and human resources development, which have a major role in influencing the tasks of employees.

The indicators of the fragile state intensified in the Iraqi economic environment after 2004, which contributed significantly to the exacerbation and deterioration of the values and behavior of many macroeconomic variables, the most important of which are financial and investment indicators. The research highlights the following problem: The sustainability of the fragile state undoubtedly leads to financial and investment fragility. The population and institutions operating in the economy lose that, which negatively affects the way available economic and financial resources are exploited in an inefficient and unsustainable manner, which harms the rights of present and future generations alike. The research assumes that the sustainability of economic fragility enhances financial demolition and the displacement of leading investments in the Iraqi economy in light of the financial glut generated by the oil sector. The research relied on several indicators representing the most important obstacles facing the financial and investment environment, the most important of which are the corruption perceptions index, political instability, and others. During the research period (2004-2022), with an analysis of trends in spending, public revenue, and investment in Iraq. The research concluded that its assumption was correct and therefore recommended the necessity of ending the heavy reliance on oil resources to feed the indicators of the fragile state and the deterioration of the financial and investment environment in Iraq.

Innovation is a vital element in promoting economic growth, especially in light of the rapid digital transformations. This research aims to study the role of innovation as an indicator of the digital economy, and analyze its relationship with the gross domestic product (GDP) in the Iraqi economy, which is witnessing significant changes in light of the digital transformation.
Innovation expresses the application of new ideas to improve products, services or processes, which leads to the creation of economic value. While the digital economy refers to economic activity that relies on digital technology, such as e-commerce and digital services, innovation is the main driver in the digital economy, as it contributes to improving efficiency, increasing productivity, and opening new markets in Iraq. Innovation can contribute to developing digital infrastructure and enhancing the economy's ability to adapt to global changes.
The research aims to analyze economic and statistical data related to innovation and its dimensions (spending, digital infrastructure, financing, and competition) and GDP in the Iraqi economy. The study used time series analysis using the Eviews program. The study concluded that innovations have a positive impact on GDP. The study also recommends that the government and the private sector should focus on increasing investment in digital infrastructure and research and development. It is necessary to develop policies that support innovation and provide a business environment conducive to digital projects.

Despite the significance of block chain technology and its integration across various sectors, including the financial sector, it has not received considerable attention in Iraq. This has led to a continued reliance on traditional methods for financial services and transactions, resulting in the weak quality and efficiency of financial digitalization across Iraqi banks. This study aims to review block chain technology in the context of financial digitalization to assess its applicability within the Iraqi environment and the potential impact on improving and enhancing the financial digitalization services provided by banks to their clients. To achieve the research objectives, three banks listed on the Iraq Stock Exchange were selected: Al-Ahli Iraqi Bank, International Development Bank, and Iraqi Commercial Bank. A questionnaire was distributed to a sample from these banks. The study reached several conclusions, the most notable being that block chain technology represents a significant advancement in enhancing and improving financial digitalization. Its implementation promises greater data privacy and security, which helps reduce fraud, lower costs, and accelerate banking transactions, thereby providing a competitive advantage and sustainability for banks.

The study aimed to determine the relationship between the most commonly used electronic banking tools and methods in Iraq and the market index. To achieve this goal and validate its hypotheses, quantitative tools were applied to data spanning from 2017 to 2023. Through data analysis, the study concluded that electronic cards, as one of the electronic banking tools, did not contribute to an increase in the market index, in contrast to other tools. This is because the increase in the issuance of electronic cards is governed by factors unrelated to the market index. The study recommended that, despite the lack of a direct relationship between issued electronic cards in Iraq and the market index, continuing to increase card issuance has a positive impact on Iraq's financial sector and may potentially influence trading activity once the number of issued cards stabilizes.

This study aims to examine the role of digitization in the investment sector in Algeria and its contribution to promoting this sector by enhancing transparency and delivering high-quality, efficient services to investors. The findings reveal that, through Law No. 22-18, the Algerian legislator adopted measures to create a digital platform managed by the Algerian Investment Promotion Agency. This platform seeks to ensure transparency and integrity in establishing investment projects by leveraging digital technologies, supported by training and capacity building for human resources

This research aims to study the influence of applying financial digitalization on the sustainability of Asian listed financial companies. This study selected a sample of Asian financial companies for 117 listed companies from 2019 to 2022. The study utilized secondary data from the annual reports and databases. The study reached a conclusion that there is a important influence between financial digitalization and sustainability for financial companies. Digital sustainability is a concept that revolves around setting sustainability goals and achieving them using digitalization as a means. Companies usually have minimal knowledge about their assets or products after they are produced and sold using financial digitalization. However, the results shows there are the positive and important relation between the financial digitalization on the sustainability. The companies can start collecting information on the demand, and usage of items to gain economic profits using digital technologies. Digital finance plays a role in reducing inequality, providing low-income companies and families with new implements to increase their income, improve financial flexibility and access new social opportunities and economic. Digital financial services increase productivity and company revenue by linking the company to “economic opportunities”.

The concept of digital sustainability in financial business has recently spread, which is considered the first step in the field of academic and professional research, as well as its impact on the preparation of reports for final economic units. The research aims to study digital sustainability, including a set of indicators, which are represented in the dissemination of digital culture, its sustainability, and the achievement of human requirements as an independent variable. As for the dependent variable, it was represented by the quality of service provided by banks to customers, which from their point of view provides everything that customers need. To achieve the research objective, a questionnaire of (30) forms was prepared to investigate the extent of the application of digital sustainability in banking work, the research sample. The researchers rely on the descriptive approach in addressing the theoretical aspect and the analytical approach in addressing the practical aspect and presenting the results.

The research aims to study the independent variable represented by the commitment of banks and insurance companies within the private sector to general and applied controls in the field of information technology development and adoption of financial technology when providing services, and the dependent variable is promoting sustainable development. Accordingly, the research was built on the basis of an integrated approach that combines the analytical approach to the concepts of sustainability and financial technology and the controls associated with them that take into account technical development, and a survey of the opinions of a group of employees in banks and insurance companies. The research hypotheses were formulated to find the correlation and influence relationship between the variables and the significant differences in the research sample. The research relied on a set of advanced descriptive and inferential statistical methods using the program (SPSS 25).

Measuring and analysing the relationship between bank credit to the private sector on GDP in Iraq for the period (2004-2021) ,the problem of research is to ask about what are the dimensions of the problematic relationship between bank credit to the private sector and its impact on GDP, , as the research hypothesis is that developments In the reality of the banking sector and the private sector in Iraq during the study period led to varying relative changes in bank credit to the private sector with limited impact on GDP. The importance of the research was. The research adopted the deductive approach, by relying on the study of theories, postulates, general rules and partial applications in economic theory on the relationship between bank financing for the private sector and GDP, and through the collection and analysis of economic facts and relevant historical data, and employing them in the case study of Iraq, as well as the adoption of the inductive approach through the development of hypotheses between the studied relationships, and measuring and analyzing the relationship between variables using statistical and standard analysis tools. The research reached a set of conclusions, the most important of which is the weak impact of bank financing for the private sector in the GDP.

Digital transformation has become an urgent necessity, not an option, as it is a major factor in shaping the future of economies worldwide, especially in Iraq. The world is witnessing an acceleration in the pace of technological innovations that change the way business is conducted and grow economies. The importance of digital transformation lies in transcending geographical borders to touch all aspects of the global economy, and its value for Iraq lies in its ability to enhance economic development and attract investments. Digital transformation represents an opportunity to overcome economic challenges and find innovative solutions for key sectors such as energy, agriculture, and health. Adopting supportive policies and strategies that include improving the information technology infrastructure, encouraging investment in innovation, and focusing on developing human resources capable of driving the digital transformation wheel.
Q1: What are the philosophical and intellectual foundations of digital development?
Q2: What are the effects that technological development can reflect on sustainable development?
Q3: What are the reality and challenges of digital development indicators in Iraq?
The research is divided into three sections. The first section includes digital development (theoretical understanding and development path), the second section: Development and digital transformation: opportunities and challenges in Iraq, and the third section dealt with: mechanisms for implementing digital transformation and sustainable development in Iraq, and conclusions and recommendations were reached.

Abstract: The research seeks to demonstrate the impact of using artificial intelligence tools in enhancing the quality of banking services provided by a number of banking institutions operating in the holy Karbala Governorate. Artificial intelligence tools are considered one of the most prominent innovations that contribute to improving the quality of banking services in the digital age. The exploratory study aims to evaluate the impact of using artificial intelligence tools, represented by (chat robots, recommendation systems, graphic analysis techniques, smart customer relationship management, financial robots, text analysis) on the quality of banking services in Karbala Governorate, and to provide insights on how to enhance its experience for customers. To achieve this goal, the researcher relied on the descriptive and analytical approaches for the purpose of analyzing the research model and hypotheses and determining the logical relationships between the research variables. A number of banking institutions in Karbala Governorate were selected as a community to test this study through a questionnaire form as a basic tool in collecting various data in the field aspect, and it included (75) individuals from bank managers, departments and units, in addition to personal interviews. The correlation coefficient (R) was used to measure the correlation between the variables, the (Z) test was used to test the significance of the relationship, the multiple regression analysis was used, and the (F) test was used to determine the significance of the regression equation. (R2) was used to explain the extent of the influence of the independent variables on the dependent variable.
The results of the study showed that the application of artificial intelligence tools contributed to accelerating banks' response to customer requests, increasing the accuracy of the information provided, and improving the customer experience in general. It was also noted that these tools helped reduce human errors and facilitate complex banking operations. However, there were challenges related to privacy and security, in addition to the need for continuous training for employees on the effective use of these technologies.
The study recommends the importance of investing in the development and updating of artificial intelligence tools, taking into account security and privacy issues. It is also necessary to enhance employee training and provide clear strategies to deal with the technical and ethical challenges associated with the application of artificial intelligence

The research aims to shed light on the importance and impact of using activity-based management in improving value and increasing profitability and services provided to customers to develop and continuously improve Iraqi institutions. To achieve the objectives of this research, the sample represents a group of employees working in financial institutions. The research reached the commitment and adoption of the outputs of the cost and administrative system in building performance measures that show the ability of accounting systems to provide financial and operational information that helps in identifying activities with added value to the service and focusing on analyzing deviations on the first stage of allocating costs, i.e. resources and activities, determining the behavior of actual resources, providing information on quantity deviations for flexible resources from comparing the flexible budget with the charged costs, and providing information on efficiency deviations for flexible resources from comparing the actual cost with the charged costs.

The research explores the impact of financial digitization on achieving sustainable economic development. Financial digitization refers to the use of digital technology to improve and simplify financial processes. The aim of the research is to test the impact of applying financial digitization technologies, including ATMs, credit and electronic debt cards, mobile money, and electronic purchasing systems, on sustainable economic development. The results indicate that all the main and sub-hypotheses studied support the existence of positive effects on sustainable economic development. It is recommended to enhance the use of mobile money, credit cards, ATMs, and the electronic government debt collection system through appropriate policies and regulations to promote economic growth and sustainability.

Study objective: This study aims to explore the relationship between digital marketing performance and achieving environmental sustainability in the financial services sector, focusing on private sector banks in Karbala and Najaf governorates. The study examines how digital marketing can contribute to reducing environmental impact through innovative digital strategies used by banks to promote sustainable environmental practices.The importance of this study stems from the urgent need to achieve a balance between economic and environmental performance in the financial sector. With the increasing reliance on digital tools in marketing, understanding the impact of these tools on environmental sustainability is vital for banks seeking to achieve their social and environmental commitments. The study contributes to bridging the knowledge gap related to the application of digital marketing to achieve sustainability goals in the financial sector, and provides practical recommendations that can support banks' strategies in this context.The study relied on the descriptive exploratory approach, as data were collected using questionnaires directed to a sample of employees and administrators in private banks in Karbala and Najaf governorates. 122 questionnaires were distributed and 103 valid questionnaires were retrieved for statistical analysis. The data were analyzed using appropriate statistical methods to reach results related to the impact of digital marketing performance on achieving environmental sustainability.The study sample consisted of a group of private banks in Karbala and Najaf governorates, including: (International Development Bank, Commercial Bank of Iraq, Al-Latif Bank). These banks were selected due to their importance in the private banking sector and their ability to implement digital marketing strategies that support achieving environmental sustainability.The study concluded that digital marketing performance plays an important role in achieving environmental sustainability in private banks. This was represented through marketing strategies that aim to reduce the use of paper resources and improve communication with customers through digital channels, which reduces the carbon footprint. The results showed that there is an increasing awareness among banks of the importance of integrating environmental sustainability into their digital marketing strategies.The study recommended the need to enhance investment in digital technology that supports achieving environmental sustainability in banks. It also called for developing training programs for employees in the field of sustainable digital marketing, in addition to the need to direct digital marketing campaigns towards raising awareness of the importance of environmental sustainability and motivating customers to adopt more environmentally friendly behaviors.

In the era of modern technology, the decision-making process has become highly significant within companies and industrial institutions. With the advancement in technology, there has been an increased focus on applying quantitative methods in decision-making to seek the most appropriate and optimal decision, especially in production companies . This study examines the method of employing the linear programming model using Iskander’s method as an aid in solving aggregate production planning (APP) problems in a manner that aligns with the existence of information and data that may be inherently vague and uncertain. The study illustrates the efficiency of this method through its practical application. The study determined the production quantity that the company should produce in a way that enables it to achieve the maximum possible profit given the

The importance of this study lies in analyzing the determinants of China's trade balance before and after its entry into the World Trade Organization, to benefit Iraq's potential accession to this organization in the future. The study aims to identify the primary factors that have influenced China's trade balance from 1992 to 2022 and to highlight the benefits of China's membership in the WTO. Regarding the methodology, it employs a deductive approach using descriptive and analytical methods for the theoretical part, while in the applied part, it uses an inductive approach with quantitative analysis. The study concludes several points, notably: increasing consumer, investment, and government spending by 1% leads to a rise in the trade balance deficit by 0.13%, 0.20%, and 0.15%, respectively. It finds that China's accession to the WTO has a long-term negative effect on its trade balance, especially in agricultural exports, but, in the short term, it positively impacts exports in sectors like textiles, ready-made garments, and electronics. The coefficient of determination (R²) shows that the independent variables explained 85% of the changes in China's trade balance from 1992 to 2022. Based on these findings, the study recommends: the Iraqi government should strive for full membership in the WTO, which would benefit the Iraqi economy in the long run; it should also learn from China's experience in gradually developing foreign trade; and Iraq needs to continue participating in the Chinese Belt and Road Initiative to rebuild and upgrade its infrastructure..

The rapid advancement in AI technologies is significantly transforming various business processes, including talent management. Integrating AI into talent management processes is revolutionizing the way organizations attract, develop, and retain talent. AI-driven tools and technologies drive efficiency, accuracy and effectiveness across various talent management functions, including recruitment, employee engagement, performance management and learning and development. The current research aims to analyze the impact of artificial intelligence on talent management practices at Al-Ittihad Food Industries Limited, through the point of view of a sample of its employees. The data was collected through a questionnaire, where (88) responses were obtained, which were analyzed using the advanced statistical program SmartPLS V. 4. The results indicate that artificial intelligence applications have positive effects in talent management - such as recruitment, performance evaluation, and employee engagement. Artificial intelligence streamlines operations, reduces human bias, and enhances the accuracy of decision-making. The research concludes with recommendations for balancing the integration of artificial intelligence with human elements to improve talent management outcomes.

The research aims to demonstrate the impact of e-commerce adoption in gaining customers' trust. We have recently witnessed the widespread spread of electronic commerce, especially after the increased use of smartphones, which prompted companies to adopt online sales in direct relationship with customers to meet their desires and requirements. Hence our current research is to highlight the methods of adopting electronic commerce and its impact on the customer's confidence by purchasing it through sales websites of companies or retailers, and the benefits they receive as a result of direct dealing and the most important services available to them by the seller via the website. A questionnaire consisting of a set of paragraphs was distributed to a sample of electronic customers. Indicate their opinion about the customer's confidence in buying from e-stores and reach their number (75) Identification, electronic distribution, answered and retrieved. Use the statistical analysis of the Spss.24 program to prove the research hypothesis. Also, a description analysis test was conducted. The research reached a number of results, including that electronic procurement enhances the customer's attractiveness by buying, complicates intention, direct handling and answering questions by the store owner and increases confidence in dealing and enhancing the procurement process in the future. One of the recommendations of the research was to provide legal protection to the consumer against the occurrence of certain suspicious sites and on behalf of a company, to increase the customer's awareness of the use of safer and more reliable websites.

This research aims to study the relationship of employing the financial digitization tool by applying it in the ready-made garment factory in Najaf. To achieve this goal, the researcher relied on the data obtained through field visits and personal interviews with workers and officials in the factory and some sales agents, in addition to the data extracted from the records of the factory, the research sample. Because traditional cost systems are no longer able to provide the appropriate information that keeps pace with the developments and changes witnessed by the current business environment and the intense competition it includes, because these systems, as they were found primarily to serve a business environment suitable for them that is consistent with their requirements, whose features have disappeared today and been replaced by a business environment with completely different features that have put economic units face to face with the risk of not continuing and deteriorating their competitive position if they do not reconsider the application of these systems and take the initiative to adopt modern strategic techniques in the field of cost and administrative accounting, the financial digitization tool is among the most important strategic techniques for cost management in the modern era, through the employment of which economic units can achieve a reduction in the cost of their products in a way that helps in achieving the optimal exploitation of resources, improving product operations, eliminating waste and loss, and as a result enhancing the competitive advantage by providing high-quality products that meet customer requirements, at the right time, and at low prices. The research reached a number of conclusions, the most important of which is that the ready-made clothing factory in Najaf Ashraf, as a research sample, suffers from the lack of features for applying the financial digitization tool, which can be applied to achieve the goal of rationalizing costs in addition to providing Useful information that helps management in making various decisions.

The research aims to study the extent to which modern technologies, such as data analytics, artificial intelligence, blockchain, and robotic process automation, affect the quality of financial reports in terms of accuracy and transparency. It also seeks to evaluate how each of the four mentioned technologies affects financial auditing processes, and to identify the aspects in which these technologies contribute to improving the efficiency and effectiveness of auditing processes. The research concluded that improving the accuracy of financial reports is an inevitable result of adopting digital auditing technologies, as these tools provide the ability to process huge amounts of data faster and more accurately compared to traditional methods, which reduces the chances of errors and enhances confidence in the results. Reducing financial errors and fraud becomes natural when using artificial intelligence and blockchain, as these technologies are able to detect unusual patterns and manipulation in real time, which improves the efficiency and effectiveness of auditing processes. The research recommended that the management of Rashid Bank should enhance its investments in digital auditing technologies, such as advanced data analytics, to ensure improved accuracy of financial reports. It is essential to train audit teams to use these tools effectively to analyze financial data accurately and quickly. It is also recommended to expand the use of artificial intelligence and blockchain in auditing operations, which will help in early detection of financial errors and fraudulent activities. The bank should invest in developing these technologies and implementing advanced monitoring systems to monitor abnormal patterns and manipulation.

The topic of financial inclusion has received a great deal of attention at all regional and international levels, due to its role in achieving financial and social stability, and in achieving economic growth.
The Central Bank of Iraq has been keen to pay attention to the executive steps to achieve financial inclusion, and then to develop strategies that include setting specific goals, including financial inclusion and the digital transformation necessary to achieve it.
The indicators of financial inclusion in the Iraqi economy were analyzed for the period under study, with reference to the commitment to the specified strategies by referring to its annual reports issued by the bank.
The research then concluded with a set of conclusions, the most important of which was that the Central Bank of Iraq developed several strategies that it worked to implement throughout the previous period, and the proposals recommended the necessity of the Central Bank of Iraq continuing to implement those strategies in order to achieve financial inclusion, digital transformation, and the necessary infrastructure to achieve it.