ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

The research objective is to identify the extent to which it is possible to benefit from the application of program and performance budgets to achieve better performance through the use of government financial resources in a better way to obtain financial outputs and results by linking between the financial and strategic policy of the government entity. Addressing the shortcomings in the government budget applied in government institutions. The program and performance budget was distributed in the Administrative Technical College / Baghdad, a sample distribution and performance indicators.
It gained its importance to know the extent of the impact of the transformation to reform the administrative and financial performance and to get rid of preparing the budget on the basis of the traditional method of inefficient use of public money, and what are the effects resulting from the transformation process by identifying the main programs and activities related to them and their practical applications and allocating expenditures according to the classification of those activities and programs and excluding Expenses that are not related to performance, which is reflected in the efficiency of performance.
We conclude from the possibility of applying the program and performance budget in all government institutions for what it achieves when applying accountability and accountability as an effective control system, determining standards for actual achievement, measuring efficiency, and making decisions for the coming years. We recommend the need to switch to program and performance budgets when preparing budgets, as they help decision-makers to access financial and administrative data.

The study aims to measure the impact of the added market value on evaluating the performance of some companies listed in the Iraqi Stock Exchange, from which the Commercial Bank of Iraq was selected.
In order to achieve this study objectives, several hypotheses were tested for the study and a number of statistical tools were used to analyze the data and reach the results, such as the effect test and simple linear regression.
In light of the foregoing, the study reached several conclusions, as there was no interest by the bank in the research sample in the added market value, and there was also a weak interest for the bank in the traditional performance evaluation indicators of return on owners\\' rights and return on investment.
The study recommended several important recommendations, as the administration must identify the gaps that prevent it from applying the market value added index for shareholders and traditional performance indicators, as well as the necessity of having annual supplements for each of the value added indicators attached to the financial statements published for each year .

The Central Bank is a monetary institution that does not differ from other monetary and banking institutions and has a balance sheet that consists of two sides, the first side representing the uses of funds or what is known as assets, While the other side represents the sources of funds or what is known as liabilities, and the Central Bank of Iraq keeps the gold within the assets side, And the development in the balance of gold reserves will be reflected in other budget paragraphs, and the research focused on analyzing gold reserves in the balance sheet of the Central Bank of Iraq, as well as analyzing the structure of foreign reserves with the Central Bank For the period from (2004) to (2019), The Central Bank of Iraq owns large foreign reserves, and this requires an effective plan to manage these reserves in order to be able to meet its current and future financial obligations, The research concluded that there is an imbalance in the assets structure of the Central Bank of Iraq in favor of assets denominated in US dollars, which may expose it to many risks, as it is necessary to diversify its assets to avoid these risks.

Financial inclusion represents one of the modern scientific trends in the field of banking, which aims hard to deliver banking services to all segments of society at the lowest cost, time and effort.
The study aimed to present a complete picture of financial inclusion in Iraq in accordance with the initiative of the Central Bank of Iraq in this regard, by clarifying its importance, objectives and dimensions and the positive repercussions and effects of this experience in improving the size and amount of bank deposits in the Iraqi banking system, and the role of this Active and influential in promoting and achieving economic and social development in Iraq.
To achieve the objectives of the study, the indicators of financial inclusion (access to financial services, use of financial services, banking depth, and the aggregate index of financial inclusion) were analyzed and evaluated, as well as the indicators of banking operations (loans and deposits) in the Iraqi banking system.
The study reached a set of conclusions, the most prominent of which proved that the bank deposits index in general was characterized by continuous positive growth, and this is a positive indication of the interest and confidence of members of the Iraqi society in the Iraqi banking system through the noticeable increase in the deposit of their savings in commercial banks.
The study relied on multiple statistical methods to analyze the data and enhance the results of the study. Those methods included the following:
Simple linear regression analysis: This analysis consists in formulating a mathematical equation that expresses the relationship between two variables and is used to estimate past values and predict future values. The phenomena in question, and this analysis affects the regression of the dependent variable (y) on one independent variable (x), which is used to predict changes in the dependent variable that affects the independent variable.And the statistical test (F-t est): This test means the significance of the linear relationship between the independent variables and the dependent variable. Impact hypothesis. It is expressed by the following equation:
F= (average sum of squares of the regression/ mean sum of squared errors
The coefficient of determination (R2): It is used to find out the percentage of interpretation of the independent variable for the changes that occur in the dependent variable.
Also, the regression coefficient: It represents the slope of the regression line, which indicates the amount of change in the value of the dependent variable in the event of a change in the value of the independent variable by one unit.

The aim of the research is to show the impact of using one of the strategic cost management tools represented by reverse engineering (Tear-Down analysis) to try to achieve a reduction in manufacturing costs and meet the requirements of customers in terms of performance, quality, safety and aesthetics, for that this technique was applied to one of the products of the General Company for Electrical and Electronic Industries Represented by the ceiling fan (Naseem Al-Rafidain), by comparing this fan with the competing fan of Egyptian origin (Tornado), and the experimental inductive approach was relied on in the practical aspect to dismantle the two products through a multifunctional team, and one of the most important conclusions that were reached is that the application of this technique On the fan, he achieved an important and basic reduction while at the same time meeting the wishes and requirements of customers. As for the most important recommendations, the company continuing to adopt this technology the implementation of this technology in the manufacture of its products and for more than one competing product, which is an important factor for the company to restore its active position in the market in terms of low cost, high quality and modernity that meets the desires of customers.

The research aims to shed light on the most important and most dangerous issue, which is the economic misery that the economies of countries suffer from, including the Iraqi economy, as an attempt to analyze the reality of this problem and know its causes and dangerous effects, as well as measuring and analyzing economic misery and the role of investment to reduce its effects in the Iraqi economy through the use of modern methods based On tests of stability, causation, co-integration and autoregressive model using the descriptive econometric analysis program (EVIEWS10). One of the most important findings of the research is that investment has a significant positive effect in reducing the rate of economic misery, as well as the existence of a long-term equilibrium relationship between the economic misery index and investment.

The research problem was summarized by the challenges faced by the economic sectors in applying international accounting standards in Iraq, which differ from the standards currently applied, and also noting the implications of applying IAS 36 in the financial statements. From this the aim of the research came to identify the appropriate mechanism for applying international accounting standards in the Iraqi environment, and to analyze and clarify the accounting procedures used when applying IAS 36. The research came out with several conclusions, the most important of which are:
1. There is a clear impact when applying IAS 36 in the financial statements, especially the statement of financial position and the income statement.
2. Not applying IAS 36 in preparing the financial statements for the research sample, this will limits investment. As for the most important recommendations:
1. The necessity of applying the international accounting standards 36 in the financial statements for the purpose of keeping pace with the economic development to allow the investors to enter the Iraqi markets.
2. The necessity of applying the fair value principle in the financial statements because that principle gives the real values of the company\'s assets or liabilities in front of the beneficiaries of those statements.

To determine the scope of the research problem and its objectives by diagnosing the impact of equipment development or replacement, which is an independent variable with the dependent variable, which is the quality of the product and its dimensions (performance, durability, reliability, perceived quality, aesthetics, conformity, security and safety), as hypotheses emerged from it, and the first is related to determining the correlation between the two variables. The second shows the impact of this variable (equipment development or replacement) on the dimensions of product quality, as it turns out the research community in (the General Company for Food Products / Al-Mamoun Factory) and it included department managers and workers in the factory to complete the practical aspect and the questionnaire was adopted as a main tool relying on some standards in order to obtain On the required data as well as personal interviews in order to clarify the vocabulary of the questionnaire and the validity of the analysis of the results. The results of the research concluded that there is an important relationship between these two variables, and the effect was significant, given that technology is advancing rapidly, so old equipment is being developed and replaced with new every year in order to improve product quality and thus increase production rates and profits for the factory.

The current research aims to study the impact of one of the most important health crises that have passed over the world in recent decades, which is the pandemic crisis (COVID-19), which started from China and then spread to all parts of the world, and you need to rethink what should be done to confront such a systemic risk. Especially its impact on the financial markets and its indicators, and to achieve the goal of the research, two main hypotheses were developed, the most important of which is (“There is a significant and statistically significant effect of the number of daily infections in the United States of America with the COVID-19 pandemic in the value of the American DJI30 index”). The use of statistical tools and methods, the most important of which is the F-test for the significance of the effect and the coefficient of determination (R2). The research reached a number of results, the most important of which is that there is a significant and statistically significant effect of the number of daily infections with the COVID-19 pandemic in the United States of America on the value of the American Dji30 index.

Economic units, especially banks, face many pressures due to rapid changes in the contemporary business environment, which requires them to measure and evaluate the efficiency of their performance with a more comprehensive view and work according to the use of methods that meet all the requirements to keep abreast of those changes, where the balanced performance card is one of the most Business Bay) and for the period (2019-2017) through the main perspectives of the Balanced Scorecard style (financial perspective, internal operations perspective, customer perspective, learning and growth perspective), the most important results lie in the great role played by the Balanced Scorecard in translating the strategies of the economic unit, and to give a broad view of its activity and objectives, and the study reached through the results of statistical analysis that there is a quasi-equality in the computational circles of The study also recommends the use of other binoculars for the balanced scorecard to keep up with any changes that occur.