Economic Sciences

The research touched on the comparison between profitability represented by the return on assets index and the return on equity index and credit risk represented by the provision index for doubtful debts and an indicator of the total loans to assets and the results were reached The most important impact of the banks of Baghdad and Mosul unstable conditions in the economic and political environment to which Iraq is exposed, so the ratios of the two banks vary in achieving profitability and credit risks. Especially credit risks, because the rise in non-performing loans leads to a decrease in liquidity, and then this affects the activity and work of banks.

This study derives its importance from the importance and modernity of its subject in Iraq, and given the great importance of the oil commodity for the producers of the research seeks to propose a tool of financial derivatives tools (Swaps) to hedge the risks of low oil prices, oil and the importance of this study is also embodied in directing the Iraqi economy towards such financial innovations and an attempt to contribute to the knowledge of Swap contracts. This research dealt with the theoretical aspects of financial derivatives in general and swap contracts in particular and focused on the possibility of using swap contracts in oil companies in order to seek to benefit from the advantages of those contracts, the research sample included the South Refineries Company (Shuaiba Refinery) and Basra Oil Company (BOC), The research relied on the monthly reports issued by OPEC on the prices of Basra crude oil and the annual statistical bulletin issued by the Central Bank for the year 2021 to find out the risk-free interest rate, and the main hypothesis of the research states that (swap contracts cannot be used to hedge the risks of low oil prices relative to the product). This research concluded with conclusions and recommendations that can contribute to improving the level and performance of oil producing companies and help them achieve their goals, and one of the most important conclusions is that swap contracts can be used to hedge against the risks of low oil prices by oil producing companies. One of the most prominent recommendations proposed is that commodity swap contracts should be used to hedge the risk of low oil prices in oil-producing companies in order to reduce costs and increase profits.

The research aims to employ the strategic analysis model (QUUM) in analyzing the competitiveness of the researched company. The analytical descriptive approach has used, and by adopting the judgmental sampling technique, a checklist developed by Quum International was used to identify the strengths and challenges facing Taha Cargo Company and to identify its areas need to develop. It has analyzed using the desktop application of the model, as well about using Excel 2013 to conduct some descriptive statistics. The results showed that the researched company achieves better performance in the requirements of the first level compared to the requirements of the second level, and that the (QUUM) model is a tool that has a role in supporting and enhancing the competitiveness of the company. Thus potential indicators of competition can be developed, and Developing the company's capabilities by analyzing the dimensions of the model (markets, customers, strategy, resources), and the researched company should systematically analyze the market through continuous updating of data about customer segments and competitors, because this will enable it to provide services that meet the customer's needs.

The concept of sustainability was used in the field of public finance in the mid-eighties of the twentieth century in a lot of empirical research, which led to the measurement and identification of indicators of sustainability in fiscal policy for many developed countries, as financial sustainability became one of the most controversial topics because it reflects future challenges that could Facing the process of economic development of the state, the research problem is the lack of clarity of progress in financial sustainability in the Kurdistan Region of Iraq. In light of this, the research analyzes the weakness of financial sustainability in the Kurdistan Region-Iraq, and as a result the research aimed to identify the weakness of financial sustainability. Iraq, the research is based on the hypothesis that: There is a weakness in achieving financial sustainability in the Kurdistan Region of Iraq. And through the results of the research, "it was proven that there is a weakness in achieving financial sustainability, and this means not achieving financial sustainability, but more than that there is a sustainable deficit and sustainable debt in the Kurdistan Region of Iraq, and finally the research recommended a set of important recommendations, including, the need to achieve financial and economic stability in the region Iraqi Kurdistan in order to achieve financial sustainability and reduce the general budget deficit. And the need to diversify the economic resources of the region by supporting investment in the budget in order to rationalize unnecessary expenditures, increase the volume of investment expenditures on economic projects, and eliminate corruption to reduce the deficit, pay off debts and return all revenues to the treasury Country.

Iraq is a rent-dependent country that relies on imports of various goods and services and export of the oil commodity. Therefore, Iraq is considered a developing country . On this basis, the research deals with the future trade of Iraq in the light of the global economic developments that have rapidly developed in different countries of the world. Therefore, the foreign trade in Iraq must be built in accordance with a fast-growing economic strategy. There must be a desire to remove obstacles to the sector's ability to diversify exports, reduce imports and introduce modern technology to ports by using modern equipment to facilitate the loading process. And unloading of various goods . Thus, the world is hardly in the stages of development in the foreign trade sector. Therefore, Iraq has hardly finished the stages of development in the foreign trade sector. Through the above, it is necessary to accelerate the process of development of the external commercial sector, which parallels global economic development, and since the Iraqi economy bears the characteristics of a rentier nature, the economy in the future will quickly grow and develop in a way that makes it a diversified economy in various economic sectors, and this economy must be Prosperous and diversified exports in light of the development of globalization in the world’s economies.

This study aims to clarify the impact of information technology in improving the logistical management of the General Company for Iraqi Ports and its services to these ports in foreign trade, where we analyzed and measured the impact of information technology in improving the logistical management of the General Company for Iraqi Ports. The study concluded that information technology has a significant impact on improving the logistical management of Iraqi seaports and had a positive impact. Bahri), where this study was applied to each of the two companies (the General Company for Ports of Iraq, the General Company for Maritime Transport), where their number reached 327, and they were selected by the method of (simple random samples), and the data were approved by using a set of statistical methods available in the programs (Spss- V.26 & Amos-V.26) The results showed that there is a positive impact of information technology and its dimensions in the logistical management of the Iraqi seaports. Scientific outputs, as the results of this study can be used to develop the methods and capabilities of the General Company for Iraqi Ports, which will reflect positively on improving the overall performance of Iraqi ports. Therefore, the General Company for Iraqi Ports must pay increasing attention to this field, achieve its goals, and raise the general level.

The aim of the research is to determine the support requirements and the process for implementing the ISO 45001:2018 Occupational Health and Safety Management System, and thus its adoption and compliance with its provisions. The qualitative design was adopted by relying on the case study methodology in order to evaluate and discuss the ISO45001:2018 Occupational Health and Safety System and Standards. The study population generally represents the higher departments and departments concerned with occupational safety and quality in the Arabian Gulf Academy for Maritime Studies. In order to reach the most accurate details and information available in order to determine the gap between the actual reality and the requirements of the application, a checklist was built based on the provisions of the international standard (ISO 45001: 2018), as the sample included 12 individuals belonging to higher departments and departments concerned with occupational quality and safety. The research concluded that the application of the occupational health and safety management system in accordance with the international standard ISO 45001-2018 in the Arabian Gulf Academy for Maritime Studies is a very basic and important commitment, and that the requirements for support and the process need significant improvements to be at a level close to the standards of the international standard.

The changing needs of consumers with the development of financial technology requires the bank to immediately redesign its business strategies to adapt to these rapid changes in the era of the digital economy.
The aim of the research was to identify the most important strategies followed by the bank in the face of rapid developments in financial technology. To achieve this purpose, the relevant literature was reviewed, which included strategies applied by some banks and others proposed for the purpose of applying them to confront the intensity of competition from non-banking companies in light of... Financial technology
The research found that banks can formulate their new strategies by adapting to the advantage of financial technology, investing in emerging financial technology companies and technological innovations, fully cooperating with emerging financial technology companies, or focusing on improving service quality in many operational aspects.

The aim of this research is to explain and identify the factors affecting the quality of external auditing in Iraq by studying the considerations related to audit offices on the one hand and audit clients on the other hand. With proposals to advance the reality of the external auditing profession in Iraq and enhance the quality component of external auditing. The researcher adopted the descriptive approach by reviewing many published research papers, books and literature that dealt with the concept of external audit quality and the factors affecting it. The study sample, consisting of 217 licensed external auditors in Iraq for the year 2023, was selected. This research was based on two basic hypotheses, and appropriate statistical methods were used and the questionnaire was relied upon as a tool for collecting data. The researcher reached a set of results, including: There is a statistically significant effect of considerations related to the audit office on the quality of external auditing. There is a statistically significant effect of considerations related to audit clients on the quality of external audit.

This study conducted for identifying the level of organizational culture among the members of the research sample and its role and impact in facing resistance to change in the organization under study.
A number of statistical methods were used (the mean, standard deviation, chi-square and regression analysis) in order to test the research hypotheses.
For the purpose of measuring the relationship between the variables, a number of dimensions of organizational culture were relied upon (containment dimension, homogeneity dimension, humanitarian support dimension and organizational climate dimension) and their relationship to resistance to change.
The study found a strong moral relationship between the dimensions of organizational climate and resistance to change, with the exception of the dimension of homogeneity. The statistical analysis showed that there is no relationship between this variable and resistance to change.
Finally, a number of proposals and recommendations presented in the light of the conclusions reached.

The research aims to clarify the impact of marine insurance in preserving Iraqi marine vessels belonging to the Iraqi Oil Tanker Company, which represents the main means of transporting and exporting oil products of various kinds, and to achieve the objectives of the research. The researcher built and designed the hypothetical scheme, which shows the type of relationship between” the main variables, namely (marine insurance) as an independent variable, and (marine vessels management) as a dependent variable, noting that the Iraqi Oil Tanker Company owns four ships tanking oil products. The total community of individuals is (550) individuals and the individuals working in Iraqi oil tankers are (300) individuals, accordingly the research sample is (169) individuals to whom the questionnaire forms are distributed. The researcher has used statistical programs (SPSS. V.23, EXCEL V.10) to analyze the data, and the statistical results reached the acceptance of the hypothesis aimed at clarifying the correlation and effect between the independent variable (marine insurance) and the dependent variable (management of marine vessels).

This study investigates the impact of electric vehicles (EVs) on the oil industry, delving into the complexities of this emerging dynamic. The literature review synthesizes studies on EV market trends, the economic implications for the oil industry, and theoretical frameworks, including Disruptive Innovation Theory and Market Dynamics. It identifies a gap in understanding the full impact of EVs, particularly in emerging economies. The study uses quantitative research methods to analyze secondary data from the World Bank and other reliable sources. Statistical analysis uses SPSS, focusing on variables such as EV sales, oil prices, and government incentives. Descriptive statistics indicate significant variability in EV penetration and oil industry metrics. Correlation analysis reveals weak relationships between EV adoption and oil industry variables. Regression analysis shows limited predictive power of these variables on oil prices, suggesting a complex interplay influenced by external factors. The findings suggest a currently minimal direct impact of EVs on the oil industry, highlighting the sector's resilience and the influence of other factors beyond EV proliferation. The study calls for a broader approach in future research, considering additional variables and regional differences. The study concludes that EVs have yet to disrupt the oil industry significantly, but their future impact remains an open question. It emphasizes the need for the oil industry to adapt to potential future shifts in the energy landscape.