TANMIAT AL-RAFIDAIN

ct
The economic and financial policies of countries are based on achieving the welfare of people through international financing, which provides the necessary funds to establish projects and achieve development. The more financing increases and its investment improves, the more production and projects increase. Financing creates new projects, covers financial deficits, increases production, and contributes to economic development for the country. It provides job opportunities, reduces unemployment, and achieves prosperity for the members of society. The problem of the study is summarized as the lack of diversity and scarcity of capital directed to projects and investments, which is a requirement. The trend is towards providing it for the purpose of establishing it and achieving economic growth and development in it, and the problem is frozen by the following question: What is the extent of the availability of international funding and the impact of its indicators on the economic growth and development of Iraq and the Arab countries selected for study and research? The study aims in general to identify the theoretical, philosophical, and practical aspects of international finance indicators and their effectiveness at the global and international levels, and to analyze the results of the estimation of the impact of international finance indicators on the economic growth of Iraq and some selected Arab countries for a period of more than twenty years.

The study aims to identify the concept and importance of accounting fairness and its three criteria (benefit, equality, justice, and neutrality) in an attempt to develop the intellectual framework for accounting and how it is reflected in the accounting disclosure function, in light of the problem of the study, which was formulated as saying that there was not sufficient attention to the approach to fairness in developing the accounting intellectual framework. Despite the partial interest in some of the standards within this approach, and to achieve the objectives of the study and test its hypotheses, the study relied on the primary data, as it was investigated through the main tool of the study (the questionnaire), which was designed based on previous studies and the theoretical framework of accounting theory and its components. The sample consisted of 50 professors and assistant professors with doctoral degrees who were selected randomly from Iraqi universities. The descriptive statistical analysis was employed to analyze the study variables and test their hypotheses using the Statistical Package for the Social Sciences (SPSS). The main result was that the approach meets fairness criteria based on benefit, equality, and justice. Neutrality is the requirement of the social nature of accounting as well as ensuring the acceptance of accounting methods and applications by the beneficiary parties. The study concluded with several recommendations, the most important of which is that adopting the fairness approach through its three criteria (the fairness and equality standard, the benefit standard, and the neutrality standard) contributes to developing the intellectual framework of the current accounting theory and has a great impact on achieving the objectives of the fairness function.

This research aims to assess the effectiveness of early warning indicators in predicting banking crises and identify the key indicators that help detect banking deviations in Iraq. It also seeks to evaluate the responsiveness of Iraqi banks to these indicators and their adoption of necessary corrective measures. The study employs a descriptive approach to analyze the financial data of Iraqi banks from 2018 to 2022, which was obtained from the Central Bank of Iraq. The analysis examines a range of financial indicators that the Central Bank uses to assess bank performance. The research identified several key findings, most notably an improvement in certain indicators, like the credit-to-deposit ratio, return on assets, and return on equity. Additionally, there was a reduction in the ratio of non-performing loans to both cash credit and asset size, along with increased profitability in private banks. Together, these factors indicate an overall enhancement in banking performance. However, some indicators point to weaknesses in money supply management, specifically the ratio of deposits included in the money supply to broad money (M2) and the ratio of currency held outside banks to broad money (M2).

This research aims to study the impact of selected macroeconomic variables on economic growth in Singapore using the ARDL model. Singapore is an efficient and resilient economy, and the Singaporean economy has been affected by various internal and external factors over the years. The study focuses on key macroeconomic indicators, including inflation rate, unemployment rate, real interest rate, total imports, and total exports. To determine their short-term and long-term effects on GDP growth. Using time series data for the period (1990-2023), the distributed lag autoregressive approach allows for the analysis of both short-term dynamics and long-term relationships between variables, even when data are combined at different levels [1(0) & 1(1)]. The results indicate that, in the short term, volatility in inflation, interest rates, and unemployment rates has a significant impact on economic growth. In the long term, imports, exports, and interest rates play a more critical role in Singapore's GDP growth. The policy implications of the findings suggest that maintaining stable unemployment and inflation rates, low interest rates, and promoting exports while regulating imports are critical to achieving sustainable economic growth in Singapore. This study also provides policymakers with insights on how macroeconomic stability and international trade policies can enhance Singapore’s economic trajectory.

This study aimed to understand the nature of the correlation and impact relationship between servant leadership and strategic success, as well as to provide suggestions for the surveyed organisations to help improve the quality of their administrative performance. The researcher adopted a descriptive-analytical approach to derive the results. The questionnaire was the primary tool for data collection. The study focused on two main variables: servant leadership and strategic success, and formulated basic hypotheses regarding the relationship between these variables. The researcher selected a group of general directorates in the Independent Zakho Administration, comprising a total of eight directorates, as the study population. A limited purposive sample was used, which included directors and heads of departments in these directorates. The study sample consisted of 70 participants. The study employed various statistical methods for data analysis, utilizing the statistical analysis software SPSS V27 to achieve the results. The significant findings were the clear and substantial impacts of each of these dimensions on strategic success, with \"helping subordinates to grow and succeed\" and \"emotional healing\" having the most tremendous effect in all models. The study made several recommendations, the most important of which was the necessity to enhance leadership training and development.

The researchers argue that to leverage big data analytics and realize performance gains, organizations must develop strong big data analytics capabilities. Therefore, the objective of this research is to examine the effect of a big data analytics capability on organizational performance as well as the mediating effects of dynamic capabilities on the relationship between a big data analytics capability and organizational performance. The model was validated using data collected from a field survey of information systems managers at public organizations in Thi-Qar province. A questionnaire was developed to collect data. It contains three significant variables, exemplified by 41 items. Also, the seven dimensions’ scalar is used for measuring, subject to reliability and validity tests. Partial least squares (PLS) is used to test the research hypotheses and validate the model. The results of our research indicate that big data analytics capabilities have a positive influence on dynamic capabilities and organizational performance. Finally, the results show that dynamic capabilities partially mediate the relationship between big data analytics capabilities and organizational performance. This research extends the existing literature on big data analytics capabilities from a dynamic capability perspective, demonstrating how they enhance organizational performance and provide valuable insights to researchers and practitioners.

The current research aims to explore the impact of participative leadership represented by (decision-making participation, delegation of authority, human relations, and justice and equality) in human resource sustainability, defined by (human resource well-being, human resource development, human resource retention, and work-life Equilibrium). At the same time, testing the mediating role of the organizational Equilibrium variable represented by (contributions and inducements) in the influential relationship between the two variables. The study community comprised all employees working in private hospitals in the governorate, totaling approximately 650 individuals across 15 hospitals. Data were collected from a random sample of 306 medical staff members working in private hospitals in Duhok Governorate, Kurdistan Region, Iraq, using a questionnaire. The research employs a descriptive-analytical approach, and the results, analyzed using SPSS V.25, indicate a significant direct effect of both participative leadership and organizational Equilibrium on human resource sustainability. Furthermore, the findings confirm the potential of organizational Equilibrium as a partial mediator in the relationship between participative leadership and human resource sustainability. The study recommends that private hospital management enhance human resource sustainability by promoting participative leadership practices and leveraging the dimensions of organizational Equilibrium to achieve this goal.

The world is currently witnessing significant advancements in artificial intelligence (AI) technology, which have profoundly impacted various sectors, including accounting. AI is distinguished by its ability to learn, adapt to changing environments, and make decisions without direct human intervention. This study aims to analyze the impact of AI applications on enhancing the quality of financial reporting within the industrial sector in the Kurdistan Region of Iraq. The research focuses on tools such as machine learning, deep learning, neural networks, expert systems, and the Internet of Things to understand their role in improving data accuracy, reducing errors, and enhancing transparency. Electronic surveys were utilized to collect data from industrial companies in the region. The findings reveal that AI significantly improves the efficiency of financial reporting by accelerating data processing, identifying anomalies, and detecting fraudulent activities. Furthermore, AI contributes to the production of transparent and comprehensive reports that enable stakeholders to make informed decisions. Despite these benefits, challenges persist, including concerns over data privacy and security, as well as the necessity of advanced technological infrastructure. The study recommends adopting strategic approaches to ensure the responsible use of AI, while addressing security issues and maximizing its potential to enhance financial reporting quality.

The research aims to analyze the impact of local financial assets of mutual funds on the performance indicators of financial markets in the Kingdom of Saudi Arabia, based on annual data for the total local financial assets of mutual funds as an independent variable and a set of dependent variables represented by (number of traded shares, value of traded shares, market value of issued shares, number of executed transactions, main financial market index, financial market depth index for a time series extending from 1996 to 2022. The deductive and inductive approaches were used to analyse the paths of relationships between the research variables. The results of the study showed that the variable represented by the financial market depth index was stable at the level, while the remaining variables were stable in first differences when testing for unit roots. Therefore, the (ARDL) model was used to analyze the impact relationship between the study variables. After conducting the Bounds test for joint integration, it was found that there is a long-term equilibrium relationship between the total local financial assets of Mutual Funds and each of (number of traded shares, value of traded shares, market value for issued shares, number of executed transactions, main financial market index); It was shown through the significance of the independent variable that it has a major role in determining the level of (value of traded shares, market value of issued shares, number of executed transactions, main financial market index, financial market depth index) in the short term, and the level of (value of traded shares, market value of issued shares, number of executed transactions) in the long term.

With the continuous increase in cyber threats and the rising frequency of cyberattacks, it has become imperative for organizations to enhance their regulatory measures in managing and mitigating cybersecurity risks while establishing an effective control system. This study aims to strengthen the role of the audit committee and its effective strategies in addressing cybersecurity risks, including risk assessment, evaluation of policies and procedures, and the use of protective technologies and techniques. A questionnaire was designed to cover both theoretical and practical aspects discussed in the theoretical framework, and a total of 75 questionnaires were distributed among specialists, academics, and professionals in the fields of auditing and cybersecurity. The study utilized the statistical software SPSS and SmartPLS 3.2.3 for data analysis and hypothesis testing. The findings underscore the importance of enhancing the audit committee\'s efficiency in addressing cyber threats, improving collaboration with IT departments, and leveraging advanced technologies, such as artificial intelligence, to strengthen the cybersecurity culture. The key recommendations of the study include conducting comprehensive and periodic assessments of cybersecurity risks faced by organizations, developing specialized training programs, increasing security awareness, and protecting institutional assets.

The research aims to investigate the role of generational leadership marketing strategies in re-engineering production processes. The research problem is represented by the weak use of modern production processes that keep pace with technological progress. Based on this, a hypothetical plan was developed to illustrate the nature of the relationship between the two research variables. The research employed a theoretical framework informed by relevant literature, as well as a field framework designed to measure the nature of the relationship and impact between the two variables, based on a questionnaire prepared explicitly for this purpose. The General Company for Electrical and Electronic Industries was selected as the research field, and the research sample comprised 204 administrators and engineers from the company. In light of analyzing the respondents\' answers using the software (SPSS V.26) and (AMOS V.24), the research reached a set of conclusions, the most important of which is the existence of a strong correlation between the research variables, which explains that generation leadership marketing strategies contribute to the success of re-engineering production processes. In light of these conclusions, a set of proposals was presented to the company\'s management, the most important of which is to re-engineer the company\'s production processes more closely in line with contemporary production requirements and keep pace with modern technological developments in the field of production.

This study aims to identify the factors influencing the intention to adopt mobile payment using Near Field Communication (NFC) technology in the city of Mosul, based on the Unified Theory of Acceptance and Use of Technology 3 (UTAUT3). A descriptive analytical approach was employed, and a questionnaire was used to collect data from a sample of 469 citizens in Mosul. The questionnaire was designed using a five-point Likert scale and distributed in both electronic and paper formats. Statistical methods were employed to analyze the data, utilizing SPSS V.29 and AMOS V.26 software. The study concluded that factors such as expected performance, expected effort, social influence, facilitating conditions, hedonic motivation, and personal innovation significantly influence the behavioral intention to adopt NFC-based mobile payment in Mosul. The key findings highlighted that these factors directly contributed to the intention to adopt mobile payment using NFC technology, underscoring their importance as determinants for the use of this technology. Conversely, price value did not significantly affect the adoption intention, possibly due to a lack of awareness among individuals regarding service pricing. The study recommended focusing on the development of NFC mobile payment by improving infrastructure and providing resources for user training on electronic payment methods. This includes establishing indicators and metrics to encourage customer adoption. Additionally, the study suggested conducting further research to understand better and promote the benefits of NFC mobile payment technology.

The study aimed to measure the impact of structural changes in Iraqi dinar value on the monetary base during the period (2020-2024), given the importance of the exchange rate in determining monetary policy stability. The study relied on analyzing issued currency, foreign reserves, and bank reserves at the central bank, as changes in the dinar’s value affect liquidity levels and financial stability. The fluctuations in the Iraqi dinar play a crucial role in determining the monetary size base due to their direct relationship with monetary policy. The study\\'s problem lies in the fact that changes in the value of the Iraqi dinar directly impact liquidity levels, monetary reserves, and financial stability, making it essential to understand how the monetary base responds to these changes. The study employed a quantitative analysis methodology, utilizing regression models with structural changes, and analyzed monthly data provided by the Central Bank and the Central Bureau of Statistics to estimate the extent to which changes influence the monetary base in both the official and parallel exchange rates. The results showed that the devaluation of the Iraqi dinar at the end of 2020 led to an increase in the issuance of currency and liquidity, with ongoing exchange rate fluctuations affecting foreign reserves and bank credit. Regression models, considering structural changes, confirmed a statistically significant relationship between changes in the dinar\\'s value and the size of the monetary base. The study recommended enhancing monetary policy stability, directing reserves to support the economy.

This study addresses the urgent need to enhance the independence of the Central Organization for Control and Auditing (COCA) in Yemen, crucial for its efficient and objective oversight of state institutions. It aims to present a proposed framework to strengthen COCA\\'s independence, based on the principles of the International Organization of Supreme Audit Institutions (INTOSAI). The study assesses COCA\\'s current independence against these principles, identifies factors that negatively affect it, and proposes legislative and regulatory remedies. Using a descriptive-analytical methodology, the research examines the institutional independence frameworks and COCA\\'s legal, organizational, functional, financial, and administrative realities in Yemen, as outlined in national laws. The study concludes that COCA lacks complete independence, with deficiencies in constitutional independence, organizational and administrative subordination to the Presidency, financial dependence on the executive, and exclusion of some senior positions from its oversight. It also found weak immunity and financial/administrative independence guarantees for employees. Consequently, an integrated five-dimensional framework is proposed, encompassing constitutional, legislative, structural, and procedural recommendations that align with INTOSAI principles.

This research aims to investigate the current operational status of the Ajman Police, focusing on identifying elements and issues that affect operational excellence. Using change management models, including Kotter\\\\'s 8 Step Model and the ADKAR Model, the paper critically examines the hierarchical structure of the Ajman Police, its specialist groups, and their performance indicators. The problem statement highlights the negative impact of traditional and rigid organizational structures on innovation, responsiveness, and the limitations of implementing effective public safety measures, prevention, and community policing. The research design adopted is a qualitative methodology, and a sample of senior police officers was interviewed to record their views on the issues of operation and preparedness to change. In conducting the study, Semi-structured interviews were conducted with 10 participants. Results indicate that the Ajman Police has already ventured into technological advancements and civil policing. However, there are still gaps in continuous development, innovation, and the implementation of modern change management practices. The research proposes a culturally, operationally, and technologically oriented framework for change management, specifically tailored to the context of the Ajman Police. The study makes a significant research contribution to both the practice and theory fields by providing a guideline for a change management roadmap for the Ajman Police and other similar agencies, ensuring operational excellence in fast-changing environments.

It is necessary to use contemporary techniques to anticipate government budget items in light of the financial difficulties that governments face, especially scarce resources and growing spending demands. Using forecasting algorithms as a sophisticated technique to estimate government units\' expenditures and revenues for the upcoming fiscal years. The study’s problem is that the traditional technique of producing the government budget confronts numerous problems, the most serious of which is the reliance on human estimates to determine the demands for various types of spending, resulting in a waste of public funds. Furthermore. The study\'s goal is to forecast future general budget expenditures, improve decision-making efficiency, and ensure accurate financial reporting by using accounting models supported by intelligent systems capable of continuous learning and development. In this study, the ARIMA statistical forecasting model was utilized to forecast budget items for 2021 based on historical data. The ARIMA statistical forecasting model performed well in forecasting budget items related to expenditures for the year 2021, with an amount of (177,165,336,299) and a slight downward trend, and the expected values were very close to the actual values, which were (179,228,498,212). Among the researcher\'s most important conclusions: forecasting algorithms represent a rational scientific method due to their ease of application and speed of data processing , while the most important recommendations is to use forecasting algorithms in the government budget preparation process, given their ability to handle massive amounts of data while producing results quickly and at the lowest possible cost.