Tikrit Journal of Administrative and Economic Sciences

The research aims to show the role of two models Kida and Z-Score in predicting the ability of the entity to continue or not, which helps the auditor in obtaining additional assurance related to the International Standard on Auditing (570), by applying to a sample of banks in the Kurdistan region of Iraq listed in the Iraq Stock Exchange. The study included the years (2012-2015), and the researcher reached a set of conclusions, the most important of which can be used two models Kida and Z-Score by the auditor to ensure the entity to continue or not because the outputs of two models can be reliable in determining the ability Entity on continuity. As the researcher presented a set of recommendations, including the need to use Kida and Z-Score models by the auditor to assess the extent of the Entity is estimated to continue its activities as effective tools and are characterized by precision and ease and facilitate the application of International Standard on Auditing (570) related to the Going Concern

Many practitioners, professionals and financial analysts consider that interested persons, officials and investors are deceived by accounting numbers, as these figures are subjected to a sort of re-arrangement of accounting books to meet the wishes of certain parties. This deviation can be controlled by activating the role of agile accounting through its tools (value stream maps, visual management, scorecard, continuous improvement). The aim of this research is to demonstrate the role of lean accounting tools in reducing creative accounting practices in the Federal Audit Bureau. And the hypotheses of the study were developed to achieve its purposes and directions, (82) questionnaires were distributed to managers, accountants and auditors in the field under search, retrieve it (75), which is valid for measurement. The hypotheses of the study were tested using the Program (SPSS). The research found that lean accounting tools all contribute to the reduction of creative accounting practices and almost in high proportions in the field under consideration, The research recommends the need to activate the role of agile accounting tools in the Audit Bureau more effectively and efficiently because of its role in reducing and eliminating the accounting and financial manipulation.

Recent decades have been seen many challenges and technical developments, change in desires and needs of the customer, this is due to the availability of international products in the local market of different quality, that led to different prices and the availability of alternatives for the customer and his need of the product in terms of quality and price. The low ability of companies to compete to market products in the local market prompted firms’ management to look for taking precautions and procedures to face the challenges and keep up with developments in improving their products, and identify the fundamental reasons that led to the decline of sales to make appropriate decisions to increase market share. Price and product quality are the main influences to satisfy the changing needs and desires of the customer. Therefore, it has to adapt to the rapid developments to maintain its market share and competitive position, hence the research hypothesis that "The use of measures-based on quality each chain in the supply chain will reflect on the costs and operational performance of the Mosul’s dairy factory". The research concluded that modern work with the available possibilities led to the use of the factory for limited production according to the expected volume of demand in the local markets, and the absence of a special division of cost accounting does not provide accurate cost information on the unit cost, which will reflect on the pricing of the product.

The research aims to test the impact of the integrated model between the Information Technology and Balanced Scorecard (IT-BSC) in improving the quality of financial reports, The dimensions of the model were determined (IT-BSC) Represented The dimension (Financial, customers, internal processes, learning and growth, information technology). The quality financial reporting has been measured. The quality of financial reports has been measured through (Accounting conservatism and profit quality), These two variables were combined into one equation to obtain the quality of financial reports based on a study (Al-Najjar, 2016). The results showed a negative correlation between the IT-BSC model and the quality of the financial reports. There is a significant negative impact of the IT-BSC on the quality of the financial reports during the study period (2010-2015), for a sample of Iraqi banks. Indicating that the disclosure of the IT-BSC as it stands will not improve the quality of financial reports of external users. This may be because most of the model measures are based on accruals, while the quality of the financial reports has focused on the quality of those accruals

The aim of this research is to test the effect of using the product life cycle costing technique on improving the accounting measurement of intangible assets in Diyala State Electric Industries Company 2017, as IAS treats part of the pre-production costs as period costs and the other part as assets. Therefore, the possibility of utilizing management accounting techniques, especially the product life cycle costing technique, has a positive impact in enhancing the accuracy of accounting measurement of these costs within international standards. Amortization over a given year and amortized in the same year in which it arises will adversely affect the financial statements and the reporting of intangible assets. Therefore, the most important characteristic of this technique is the treatment of preproduction costs as capital costs after dealing with the costs of a period in the traditional system. The results indicated that there is a positive role of the product life cycle cost technology in improving the measurement of accounting for intangible assets

The real estate investment in Duhok Governorate witnessed in several stages and fluctuations. In addition to happening several developments and fluctuations of economic, social and political in the whole governorates in Iraq in general, and in Duhok governorate specifically. Overall, events and developments after 2003, also a relative improvement of the living level for the Iraqi citizen, and continuing increasing population, and an increasing need for the housing in Duhok governorate all of these caused to tend tens of real estate investment firms to build up tens of housing projects in Duhok governorate. These developments continued until appearing the financial and economic conflicts between the Iraqi government and Kurdistan Iraq region government in 2015. As well, entering the whole of Iraq in a war with terrorist organizations. Which negatively affected the economic activities in general, and real estate investment in specific in Duhok governorate.
The current study aims to evaluate real estate companies performance (Gara Company/Barez City Residential Project) in Duhok governorate in the period (2012-2016). Through analyzing financial statements of the company ( e.g. assets, liabilities, equity and net cash flows), Use a number of financial ratios such as (Liquidity Ratios , Profitability Ratios and Leverage Ratios). And to investigate the range of the distribution of the data that has particular to a studied phenomenon, with the normal distribution curve by using (Average, standard deviation, the highest and lowest value, Skew ness, Skew Kurtosis), thus to give a diagnostic picture about data of the research variables

Research aims to shed light on the method of comparative reference, as one of the important contemporary systems to improve the performance of organizations, and raise the level of quality of goods and services provided, especially in the last three decades, where it has seen a wide interest in the development of performance at the level of organizations and governments ,Due to the intensification of competition and the emergence of globalization and trade agreements The research in the theoretical part of it provides a conceptual framework on the method of reference benchmarking, types and steps, and benefits, as well as ethical principles that underpin them. In practical terms, two insurance companies were selected within the insurance sector in Iraq, namely the National Insurance Company and the Iraqi Insurance Company he reference comparison has been applied in both types (internal and external) to analyze the level of performance in the two companies, and the research reached a set of conclusions, that the application of the benchmarking provides an opportunity for the company to benefit from the experiences of similar companies, which is the process of benchmarking with them, especially in the transfer of opportunities that enhance Strengths of the company, address deficiencies and reduce performance gaps The research also made a set of recommendations, including the emphasis on the selection of competitors, which have a competitive advantage in their performance, in order to make a benchmarking with them, to reach the performance of those organizations and improve the chances of success.

The research aims at early diagnosis of the strengths and weaknesses of Islamic banks, specifically towards high liquidity, inability to achieve profits or low liquidity, and inability to meet the obligations of depositors, and to identify the importance of cash liquidity in Islamic banks and contribute to the achievement of its objectives and seek market share. The research was based on the descriptive approach in the interpretation of the theoretical aspect, as well as on an extended time series (2010-2017) in three Islamic banks organized in the Amman Stock Exchange, which are (Jordan Islamic Bank, Arab Islamic Bank, Jordan-Dubai Islamic Bank) in Practical aspect and financial ratios analysis. The most important conclusions reached by the research: Islamic banks need cash to manage their operations and therefore the low liquidity means there is a problem with the bank in the face of its obligations, and that the liquidity crisis that can face Islamic banks can be reflected in their impact on the overall performance of those banks. The research also confirmed that Islamic banks have a great role in providing different market needs as well as satisfying the consumer needs of different customers

This research aims to clarify the identification of the most important concepts related to the field of financial technology, which has become an inevitable economic reality by identifying its advantages and challenges.
The main hypothesis is that there is a relationship between financial technology and green banking products. The most important conclusions reached by the research was that financial technology could help banks to reduce their environmental impacts in such areas as buried gas emissions, toxic pollution and energy and water consumption. The main recommendations of the research were to urge the central banks to start preparing the regulatory instructions for the operating banks. Arab banking sectors to oblige banks to take into account the objectives of the environmental dimension through the exercise of various banking activities

The research dealt with the subject of internal finance and its main sources, as one of the important topics related to the growth and stability companies. The research aimed to theoretical and applied analysis of the topics internal finance and market value. Furthermore measuring the impact of self-financing on the market value for the sample of companies which are listed on the Amman Stock Exchange for the period 2010-2016. For the purpose of achieving the objectives of this research were formulated hypothesis. This hypothesis comprised that there is a significant effect of internal finance on the market value. This hypothesis was tested by statistical model using SPSS program. This research reached to the set of conclusions, which the most important was existence significant relationship between the internal finance and market value for most selected companies. The research provided a set of recommendations, the most important of which should be the attention of companies’ managers on sources of internal finance because of its impact on the growth and survival of companies

The research aims to study the impact of competitive intelligence on the banking performance of a sample of private banks. The competitive intelligence is the dose not stop the benefits of excellence in achieving just when the bank achieve its objectives but beyond that to reach creavatity in the achievement of these objectives in away that makes the bank a leader in the markets. The research was chosen because of it significant impact on the strategic success of the banking sector. Were distributed 90 questionnaire to three private banks (Middle East Investment Bank, Bank of Baghdad, Gulf Bank) and the results show that there is a close relationship and a strong impact between competitive intelligence in raising banking performance, Banks of research sample.

The current research aims at clarifying the role of sustainable marketing strategies in the reengineering of administrative processes. Given the importance of these two dimensions, which are the mainstay of any productive organization in order to provide services that satisfy and satisfy customer needs, as an explanatory variable represented by (innovative marketing, message marketing, customer-oriented marketing, customer value marketing, social marketing), and re-engineering of administrative processes as a responsive variable.
The research problem addressed how administrative processes can be reengineered through the use of sustainable marketing strategies.
The scientific importance of research is highlighted through the scientific enrichment that it may add and by pointing out the concept of sustainable marketing strategies and identifying them according to the opinions of a group of researchers as well as defining the concept of reengineering administrative processes.
The aim of the research is to identify the reality of sustainable marketing strategies and the actual re-engineering of the administrative processes in the researched company.
The research was reinforced with a set of hypotheses, the most important of which is a significant correlation between sustainable marketing strategies and the re-engineering of administrative processes at the macro level and at the sub-dimensional level. Cork Telecom employees were selected as the study community, and a random sample of employees was selected as a study sample.
The researcher adopted the questionnaire after confirming its validity and reliability as the main tool for collecting field side data .The initial data were analyzed using statistical package for social science applications (SPSS) and the following statistical methods were used (arithmetic mean, standard deviation, weighted mean, simple and multiple correlation coefficient and simple and multiple regression).
The researcher has reached a number of conclusions, the most important of which is that the social marketing dimension needs to be enhanced by the necessity of taking into account the interests of the subscriber in Cork Telecom.
The conclusions were reinforced by a set of recommendations, the most important of which was that the company should enhance the social marketing dimension, especially with respect to the interests of the subscriber, in order to enhance its competitive position in the market compared to its competitors

The success of the organization depends to a large extent on the efficiency and effectiveness of leadership, efficient leadership has a major role in achieving the goals of the organization and is one of the most important elements of success in the organization. As it aims to direct all resources towards achieving the goals. In the case of the availability of material resources under deficit a leader who is incapable of directing, organizing and coordinating human resources will have a negative impact on the success of the organization and its ability to achieve its goals. The level of goals achieved commensurate with the level of leadership strength in the utilization of human, material and financial resources through raising their motivation and detect the potential to reach a high level from organizational commitment to employees.
The research aimed to analyze the nature of the relationship and the impact between the ethical leadership dimensions, and strategic success in some private colleges in Iraq. The problem of research has centered on a number of questions, including: Is the achievement of strategic success is linked and significant affected by the existence of ethical leadership in the civil colleges researched? In order to develop the initial solutions and treatments for the research problem, several hypotheses have been adopted, including the absence of an ethical relationship and influence between the two research variables in the field.
The research adopted the descriptive analytical method in dealing with the theoretical and field data of its variables. The questionnaire was then used as the main tool for collecting data of the practical aspect of the research. More than 300 questionnaires were distributed to a sample of individuals working in some private colleges. Several statistical methods were used to deal with the data and test the research hypotheses. The research reached several results, including the existence of correlations and influence between the ethical leadership with its six dimensions and strategic success in the researched colleges

The total productive maintenance operations are of great importance in addressing the problem of the stalled machines to their natural state, depending on the human resources trained according to the best maintenance training programs. Therefore, the research aimed to assess the reality of training programs in Kroonji Company, and after visiting the company interviewed and interviewed staff was designed a checklist to identify the reality of maintenance training in the researched company, and in the light of that list has been collected data, analyzed using The statistical program SPSS and Excel lasted. After analyzing the data and describing it accurately, the hypotheses of the study were proved, and set of conclusions

The present research, examines the dimensions of management change as the independent variable which including: (change in the organizational structure, change in Organizational culture, and change in organizational the tasks), and its role in the achieving of technical innovation which include: (product innovation and process innovation) in the General Company for Textile and Leather Industry. The sample of the research consisted of (38) individuals, which included both individuals, managers and heads of departments at the top, middle and executive administrative levels. To achieve the research objectives, the descriptive approach and the analytical approach were used for the purpose of collecting data and testing hypotheses. The questionnaire was used as a tool to collect data related to the research variables and consisted of (28) items which has been analyzed using some statistical methods. Like mean standard deviations, T test and regression analysis, by SPSS program. The research showed that there is a correlation and significant impact between the dimensions of change management and technical innovation.

Ethical leadership is an important management concept for researchers and academics because of its impact on the lives of organizations in general and public organizations in particular. The main research problem has crystallized: The organizational silence is an option that many employees in public organizations resort to and this option may affect the organization and may be negative. Current research aims to measure the correlation and influence between ethical leadership and its effect on reducing organizational silence and identifying employees' ideas. The research has been applied in Anbar Water Directorate, as it is one of the important and vital service departments in the life of the community. The research was applied to a random sample of 70 staff members in Anbar Water Directorate. The questionnaire was used as a main tool for data collection. In order to process data and information, the statistical program (SPSS) was used to reach the desired results. The research reached a number of conclusions

The research aims to show the relationship between information technology governance and administrative empowerment in the colleges and institutes of the Northern Technical University in Nineveh Province, where (100) forms were distributed to a number of individuals working in them, and the research found a significant correlation between information technology governance and administrative empowerment in the research sample organization. One of the most important conclusions of the research is the importance of applying information technology governance because of its advantages that contribute to improving the administrative work in the organization. And the research presented proposals including Employ information technology governance as a tool for exercising authority between the manager and individuals within the Organization in the context of the transfer and exchange of information

The study aimed at designing a proposed system for the application of artificial neural networks in enhancing organizational effectiveness. The study concluded that there is a statistically significant effect in the use of artificial neural networks in enhancing organizational effectiveness (which is talent management, leadership development, Implementing change and transformation, deploying intelligent processes and technology to manage corporate human capital and formulate the HR agenda

Organizational health as an educational concept gives a clear idea of the organizational climate within the secondary school. Through shedding more light on the strengths to be reinforced by the school administration and weaknesses that need to study and follow-up and treatment in order to improvement and upgrading the level of health prevailing in them. And the omission of this study may lead to the omission of time and effort to identify many problems of secondary education and how to deal with It does not hinder reform efforts. The present research aimed to identify the availability of organizational health components in the School research sample.
For the purpose to achieving the research objective, a purposive sample of all teachers in the researched schools were selected (115) male and female teachers.
The research has reached several results, including: that all the elements of organizational health are available, but in varying proportions, as well as the relative importance of those components the most components available was the ethics and managerial functions of the manager and the least was the management of educational resources and provided.
The research present a set of recommendations based on the conclusions.

The main objective of the study was to ascertain the extent to which the dimensions of the strategy of employee empowerment in enhancing organizational loyalty in order to reach the highest levels of organizational performance of the University sample search and to identify the nature of the relationship between the strategy of empowerment and organizational loyalty. The importance of the study is development of human resources in organizations through the application of the concept of employee empowerment, which is based on the idea of extracting the potential of the staff of the organization. And supported the University's ownership of the role of the strategy of empowerment and its dimensions that stimulate to enhance their organizational loyalty and give their leaders the skills and ability to respond quickly to the needs of the organization's employees. The question of the role of the empowerment strategy in enhancing organizational loyalty and responding to these questions was formulated. In order to achieve the objectives of the study and to answer its questions, 265 questionnaires were distributed to academics at different levels (161) questionnaire forms valid for analysis and the researcher adopted the questionnaire as a main tool as well as the interviews conducted by the researcher with some of the sample respondents

The study aims at demonstrating the use of the strategic lens as an input in enhancing Cognitive Competence, a survey study of the opinions of a sample of leaders in the two telecommunications companies Zain and Asiacell. The study provided a theoretical briefing on the dimensions of the study and its variables, and adopted a hypothetical model that reflects the logical relations between the variables.
The study used the descriptive method, and adopted the questionnaire as a main tool of the study. And distributed (62) questionnaire to a sample of leaders in the telecommunications companies (Zain and Asiacell) as a field of study from which (50) questionnaire was retrieved. The study came out with a number of results, the most important of which are: The strategic lens is a contemporary concept produced by group of factors and so far in the role of theoretical crystallization. The leadership of the study sample understanding and perception about the study variables as the answers in general were good. To confirm the positive direction of the role of the strategic lens in the promotion of cognitive competence, which provides an intellectual and knowledge base and inferential makes sense to work leadership able to interact with the developments and transformations taking place in organizations environment. There is a correlation and the impact of significant between the lens and Cognitive Competence in terms of variables at the macro and micro level. In the light of the conclusions the study came out a number of recommendations and proposals for companies study sample

The study aimed to measure the organizational influences according to the mechanisms of designing a proposed program for the Northern Technical University, through designing a program based on the Web. Participated in the program a sample of (79) teaching, and the program provided some organizational influences in the interface of the program in order to recognize the impact of these influences on behavior Participants in the proposed program. The study found that the participants were divided into three; categories of active participants and the number of (13) participants and called the category A, and participants in the program but not active and the number of (15) participants and called category B, and not participating in the program permanently and the number (51) and called category C. The study also found the effect of the regulatory influences available in the program interface on the behavior of the participants according to the opinions of the respondents, category A and B. The category C noted that the organization does not have organizational influences to participate in such programs. The study recommends the attention of subsequent studies of personal and emotional influences of participants in collaborative programs.

The study deals with the visual management and it’s the role in improvement the quality of educational services. The study aimed to test the extent of the ability of the visual management represented in its dimensions (setting the business rules, disposal and disinfection, reducing waste) in enhancing the quality of educational services represented (book, teaching, class, student). The importance of the study stems from the importance of the subject of visual management from Arab and foreign perspective in the management of organizations. The study also tries to show positive and negative aspects in administration of organizations. The problem of the study is that the Directorate of Education of Salah Al-din suffers from sagging in the administrative field and poverty in the specialized area and that management of the quality of Educational services at a low level as a result of management responsible. After the default scheme was put forward which reflects the nature of influential relation. The study was based depended on set of hypotheses, the main was to show a connective relation and the influence of the independent variable on the dependent variable and its sub- variables.
The researcher used the descriptive method in order to collect data and information in the theoretical side and statistical analysis in the practical side based on data collected throughout questionnaire. The researcher choses the province of Salah Al-din society for the study, including the selection of an intentional sample of educational supervisors, and specialist) in the Directorate of Education in Salah Al-din was distributed (80) questionnaires retrieved (70) valid measurement statistic analysis

The study aimed to determine a relationship between job burning and strategic proficiency, and the causes of their emergence at the level of organizations were identified. The problem of the study was the absence of knowledge and applied vision of the studied. To address this problem, a model that reflects the influence of the relationship between the studied variables was prepared. A main research hypothesis and its sub-hypotheses, that showed the differences between the studied variables and their effect on each other, were identified. For this purpose, data related to the studied variables were collected through a survey distributed among (89) responders at Zayed Hospital in Baghdad. The data were analyzed using a set of statistical methods. The results were extracted using SPSS-20. The study found that the dimensions of the job burning variables had a significant effect on the strategic proficiency variables. In addition, a set of recommendations were suggested.

This study aimed to demonstrate the importance of human resource management strategies in achieving the competitive advantage in North Oil Company-Kirkuk as a field of study. In addition to demonstrate the nature of the relationship between variables, and it based on deductive approach which is derived from the positivism philosophy, and depending on that it used analytical descriptive approach to analyses the collected data from the study community of the all (1107) department and division heads, and chose a (291) purposive sample (non-random) of them. The researcher had adopted the questionnaire as a primary tool, (286) of them were valid for analysis.
The results showed that there is an impact of the human resources management strategies in achieving competitive advantage. At the sub dimension level, the restructuring strategy was more effective in the competitive advantage, Moreover the effect of Recruitment & Stimulus Strategy, as to the training & development strategy, it had not go far enough, as the results showed no effect to the competitive advantage. The results showed a lack of significance. Through the analysis results, a set of recommendations have been formulated, highlighted by the recommendation to contribute those who direct the human resources in preparing and planning the overall strategy in the company to ensure that the human resources of the company are applied in their strategy plans. And raise the problems that hinder its work in finding the appropriate solutions.

The present study sought to demonstrate the impact of crisis management on improving organizational relations in the Hammam Al-Alil Cement Factory. The descriptive approach was adopted through a questionnaire designed to collect data and distributed to a random sample covering (40) individuals from administrative leaders in the factory of study sample. The problem of the study stems from the question: Can the administrative leaders in the study sample organization turn crisis into an entrance to build good organizational relations?
The study concluded that there is a gradual impact of the dimensions of crisis management in the organizational relations at the level of the researched organization.

The research aims to achieve the main objective of trying to identify the impact of business intelligence in its dimensions (data warehouses, data mining, data operations, real-time data processing, information display technologies) in achieving organizational excellence in the Kirkuk University. To achieve this goal, a hypothetical model was established based on a set of main hypotheses and emerged sub hypotheses that were subjected to several tests to verify the validity, the use of statistical program (SPSS 19) in the analysis of data. The research reached a set of conclusions, the most important of which is that there is a strong and significant correlation between the variables of business intelligence and Organizational Excellence. These findings coincided with the hypotheses, and the research presented a set of proposals, including the need to determine the university management of the objectives of business intelligence accurately and future directions to contribute to achieve organizational excellence

The aim of the research is to identify the extent to which Iraqi organizations have the dynamic capabilities that enable them to respond to the requirements of their work environment, by determining the extent of possession of these dimensions. Mosul University was a field of research. While the faculty members were a research community. And faculty members who have a scientific title At the level of a professor and assistant professor in the faculties of the university and its departments, the research sample, whose number reached (384) individuals. Was the problem of the research by asking the extent to which the researched organization possesses the dynamic capabilities and dimensions that enable it to achieve rapid response to its work environment? The questionnaire was adopted as a tool in the collection of data on the application side as well as data analysis using some statistical tools to determine the extent to which the organization has the dimensions of these capabilities. The most important results of the research is that the researched university concentrated its efforts in two aspects (sensing and learning) in the process Building and developing its dynamic abilities, which indicates the partial focus of the respondents at the researched university in looking at the dynamic abilities within their overall dimensions

The concept of economic diversification is one of the modern concepts that has emerged in the economic fields in recent times. Many studies pointed to the need to apply the policies of economic diversification, especially in the countries of the nature of rent, because it has a clear impact on the sustainability and stability of economic growth and makes the economy more solid in facing external shocks. This study aims to measure and analyze the impact of economic diversification on the economic growth of selected the Arab countries (the UAE and Iraq) for the period (2003–2017(. The economic diversification was expressed according to three indicators: (the contribution of economic activities to the gross domestic product, Ratio of oil and non-oil exports to total exports Public and private sector contribution to total fixed capital formation). The above indicators were analyzed in which and which the impact of both the second and third indicators on the GDP growth rate during the study period was measured based on the modern standard methods of analyzing and testing time series. After quantitative and standard analysis of the indicators above for each country, it was noted that the UAE economy is more diversified than the Iraqi economy, where the UAE has been able to reduce dependence on the oil sector significantly through the low rates of contribution to the GDP and lower crude oil exports compared to non-oil exports. The contribution rate of the private sector in the GDP was greater than the contribution of the public sector, but in Iraq the opposite occurs as the dependence on the oil sector is still large according to all indicators studied. The study recommends the need to exploit the Iraqi oil revenues in the revitalization of other sectors, in order to diversify exports, diversify sources of income, and raise economic growth rates, and not to rely on the oil resource, as it is subject to continuous changes according to foreign policies

The study aimed to clarify and analyze the concept of contagion of financial crises and explain the channels of transmission.
The study examined the probability of transmission of financial crises contagion using the logistic multiple regression model in twelve financial markets in twelve Arab countries including Iraq.
The study concluded that the probability of transmission of financial crises infection to the Iraqi market for securities 2% according to the results of the logistic multiple regression model. This shows that the financial links of the Iraqi market for securities with global financial markets weak, It also indicates that the volume of foreign investment in the market is small and does not contribute to the risk of contagion crises in the Iraq Stock Exchange (ISX).
Therefore, sudden and unexpected crises should be avoided before they occur by activating early warning systems. And using alternative plans and contingency plans for such events to get to limit the effects of those crises and control their course.