Warith Scientific Journal

The objective of this research is to examine the influence of auditor professional care on digitization and artificial intelligence (APCDAI) on the audits quality (AQ). To accomplish the objectives of this study, a field survey was conducted to collect the viewpoints of 91 auditors working in both corporate and private environments. A survey consisting of questions related to the variables of the study was used to collect responses. The aim of this study is to demonstrate the impact of the variables and the magnitude of the correlation, connection, and influence between them. This study employed a descriptive-analytical approach to gather and present data. The assumptions were examined using the statistical software SmartPLS4 and SPSS28. The results indicated that the use of auditor professional care on digitization and artificial intelligence (APCDAI) had a positive impact on the overall (AQ). The results indicate the importance and role of the auditor’s professional care for digitization and artificial intelligence in achieving quality, improving performance, and developing auditors’ professional and technological efficiency.

The objective of this study is to assess the sustainability of wheat production in Baghdad governorate and to measure its economic efficiency during the 2023-2024 agricultural seasons. The study sample consisted of 165 farmers in the study governorate. The data envelopment analysis (DEA) method was used and the explanatory variables were area, seed quantity, fertilizer quantity, pesticide quantity, hired labor, and irrigation frequency. The dependent variable was the value of agricultural production of wheat. The result showed that the sustainability efficiency was about (-0.7), indicating that farmers were not actively and efficiently producing , mainly due to resource wastage .On the other hand, the average economic efficiency was 64.12%, indicating that wheat farmers in Baghdad governorate with in the study sample are not achieving full economic efficiency, which is 100%. There are clear variations in the achievement of these levels, and there is a need to change the use of production inputs to improve agricultural efficiency.
Farmers shoulder allocates resources and minimize waste by arriving at the optimal combination that maximizes profits and reduces costs. This can be accomplished by consulting experienced farmers and experts in the field .In addition, it is important to conduct more research on how revenues relate to costs and resource use in order to assess sustainability.

This study aims to identify the key factors influencing anemia by employing the Reciprocal Lasso method. Reciprocal Lasso, an advanced variable selection technique, effectively manages high-dimensional data, reduces multicollinearity, and improves prediction accuracy by adjusting penalty weights based on variable significance. By applying Reciprocal Lasso to anemia data, the study identifies significant risk factors, including nutritional deficiencies, chronic illnesses, low socioeconomic status, poor dietary habits, and inadequate healthcare access. Less influential factors, such as age, physical inactivity, and family history, were minimized, providing a clearer focus on primary contributors. These findings offer insights into critical factors associated with anemia, aiding in the development of targeted prevention and intervention strategies.

The health sectors are considered one of the most important sectors that provide health services to all members of society in the countries of the whole world through its health institutions in order to protect society and achieve welfare for all, we will look at one of the most important and dangerous diseases that affect newborns in all countries of the world, which is congenital malformations.
Congenital malformations are functional or structural abnormalities that develop during the life of the fetus inside the womb, that is, between pregnancy and birth, also known as a birth defect, congenital anomaly is identified before birth, at birth or later in childhood. Anomalies can be mild or severe. Some are life-threatening, and infected children live only a few months.
The causes of congenital malformations can be genetic, environmental or multifactorial, genetic causes of birth defects include chromosomal deviations such as those found in Down syndrome and defects of the single Mendelian gene. In these cases, defects are caused by too many or too many chromosomes, or are caused by structural problems with chromosomes.
Genetic causes also include dominant inheritance, where one parent passes through one defective gene, and recessive inheritance, where both parents, who do not have the disease, pass on the disease genes to the child, the risk of genetic birth defects is more prevalent in consanguineous marriages and women who give birth after the age of 35 and under 18.
A statistical analysis was conducted for newborns at Ibn Al-Balady Hospital in Baghdad, and a sample of 178 births was taken, divided into 99 births with congenital malformations, and 79 births without congenital malformations, using logistic regression and neural networks. When comparing the two methods, it was found that neural networks were superior in accurately classifying congenital malformations in newborns, and the most influential variable on the occurrence of congenital malformations was the mother's age.

Blockchain technology in Iraq faces a range of opportunities and challenges that directly impact its applicability in accounting. Despite the potential benefits of this technology, such as increased transparency, improved security, and reduced costs, there are regulatory, technical, and cultural obstacles that hinder its adoption. This research aims to analyze the economic and technical opportunities offered by Blockchain technology in the field of accounting, and to study the challenges facing its application in Iraq, including technical, regulatory, and cultural obstacles. The research also seeks to provide recommendations to decision makers on how to overcome these challenges and exploit opportunities, and to enhance awareness of the benefits of Blockchain among accounting professionals to improve the culture of innovation. In addition, the research explores how Blockchain can support digital transformation efforts in Iraq's financial and accounting system, and assesses the risks associated with this technology and ways to address them effectively. The research adopted the descriptive analytical approach and used the questionnaire tool to collect the data required for statistical analysis. SPSS26 was used. The research concluded that there is a direct relationship between the opportunities and advantages of Blockchain technology and the application of this technology, while there is an inverse relationship between the challenges of this technology and its application in Iraq. There is also the possibility of applying Blockchain technology in Iraq in both the financial and real estate sectors and digital government.

The research aims to identify the impact of professional assurance services provided by external auditors in improving sustainability performance reports, After subjecting the questionnaire to arbitration, it was distributed to the research sample, which consisted of: academics with knowledge in this field, as well as external auditors, whether in auditing and controlling companies or individual audit offices, within the governorates of the Kurdistan Region/Iraq. The hypotheses were tested through a set of statistical analyzes and tests using both (SPSS-26) and (AMOS-26). The results of the research showed that professional assurance services have a statistically significant impact on improving sustainability performance reports at the aggregate level, in addition to that these professional services have a statistically significant impact on improving sustainability performance reports at the level of: The components of these reports and the disclosures contained in these reports. The research recommends the need for concerned authorities to urge companies to prepare sustainability performance reports, and for reliability and credibility to be imparted to them by submitting them to professional assurance services, and for professional accounting bodies to pay attention to the issue of professional assurance services and benefit from international standards in this field.

Artificial intelligence is an integral part of current and future daily life, in addition to its importance in the financial aspect and its role in improving financial services of all kinds by reducing human errors and increasing people's ability to obtain more services The research focuses on studying the possibility of integrating artificial intelligence applications into the administrative and financial processes of insurance companies, with the aim of improving performance efficiency and speeding up procedures. The Iraqi Insurance Company was chosen as a model for the study, as its performance during the period (2014-2022) was analyzed based on its annual reports and the research relied on machine learning algorithms to analyze financial data, and the results showed the ability of artificial intelligence to identify the most efficient algorithms in dealing with and analyzing the company's data.

Artificial intelligence represents a radical transformation in the field of monetary policy, and opens new horizons for improving economic performance. However, policymakers must deal with the challenges posed by artificial intelligence, and develop an appropriate regulatory framework to ensure the optimal use of this technology. The research problem was represented in the challenges facing monetary policy in Iraq in achieving financial inclusion, especially in light of the rapid development of financial technology and artificial intelligence. These challenges include the digital gap, lack of awareness, trust, regulation, and cyber security. The research also assumed that there is a positive relationship between the implementation of monetary policies that support financial inclusion and the use of artificial intelligence in the financial sector, and increasing the level of financial inclusion in Iraq. The research aimed to analyze the relationship between monetary policy and artificial intelligence in enhancing financial inclusion in Iraq for the period 2017-2023.The research reached the most important conclusion that artificial intelligence represents a huge opportunity to transform the financial sector, but it must be dealt with caution and adopt a comprehensive approach that takes into account the challenges and risks associated with it. It is necessary to develop a clear regulatory framework to ensure the optimal use of artificial intelligence in the financial sector, with a focus on enhancing financial inclusion and protecting consumers.

The partnership between the public and private sectors is one of the effective tools for achieving sustainable economic development, especially amidst the rapid technological changes the world is witnessing. This research focuses on studying how the public-private partnership model adapts to developments in artificial intelligence and utilizes them to achieve economic and social objectives. Public-private partnerships are considered essential levers for achieving sustainable economic development. They contribute to enhancing investment in infrastructure, improving the quality of public services, and stimulating innovation in various sectors. Moreover, they enable reducing the financial burden on governments and distributing risks among the participating parties. On the other hand, artificial intelligence represents an opportunity to enhance economic and social development through its employment in strategic partnerships between the public and private sectors. These partnerships aim to improve economic efficiency, foster innovation, and achieve sustainable development goals.
The research addresses the role of these partnerships in providing innovative solutions to traditional economic problems, such as improving the efficiency of resource use, developing smart infrastructure, and stimulating innovation in productive and service sectors. It also discusses the impact of artificial intelligence on mechanisms of cooperation between the two sectors, whether through improving decision-making processes using big data analytics or through developing modern technologies that contribute to enhancing the quality of provided services. The study presents the concept of public-private partnerships in the context of artificial intelligence as a new model for achieving sustainable economic development

Iraq is facing rising public debt, both domestic and external, and this public debt has not been properly utilized within public financial resources in the sphere of income and domestic production, resulting in a general deterioration of the private investment climate. The research problem emphasizes the role of the relationship between public debt and long-term private investment, which reduces the debt burden for current and future generations, towards the sustainability of the local economy. Therefore, the research assumes that rising public debt in light of declining private investment causes significant economic losses, the burden of which is borne by current and future generations. The research methodology was adopted to analyze the values of the research indicators variables over the period (2004-2022), which concluded with an important result: the validity of the research hypothesis, as the growth of public debt coupled with the decline in the role of private investment has led to weak economic performance and a deterioration in local economic activities, in addition to the losses that have affected current and future generations resulting from the burden of public debt.

This study aims to investigate the role of strategic capabilities and their role in enhancing creative performance at the University of Warith Al-Anbia (peace be upon them). As for its importance, due to the scarcity of studies and research that have tried to identify the role played by the dimensions of strategic capabilities and their role in enhancing creative performance at the University of Warith Al-Anbia (peace be upon them), this study is the only one that has addressed these variables, and this study is also a treatment of a realistic problem that directly affects the academic sector in the relationship.
The questionnaire was used to collect data, as (50) forms were distributed to professors at the University of Warith Al-Anbia (peace be upon them), and (47) forms were collected with a recovery rate of (88.5%) and (3) were excluded that were not suitable for statistical analysis.
As for the most important theoretical results, the organizations' pursuit of success, continuity and survival is dependent on their possession of strategic capabilities planning processes that ensure limiting the ability of competitors to imitate them, and these dimensions are represented by technical knowledge to build value, the ability to generate and own resources, and the technology used. While the practical results confirmed that there is a correlation between the dimensions of strategic capabilities and creative performance.
While one of the most important recommendations reached by the researchers is to encourage faculty members in the colleges under study to present new ideas and follow up on their implementation in a way that contributes to enhancing the creative performance of those colleges by honoring them and granting them rewards that are commensurate with the value that those ideas carry for the educational process in them.

The research aims to highlight the importance of investing in education and identify the key competencies necessary to achieve the seventeen Sustainable Development Goals. This topic has received significant attention from most, if not all, countries in the world, and from international organizations and institutions in particular, as it serves current and future generations. The research relied on the inductive approach in analysis and description by using books, research, articles, master’s theses, published and unpublished doctoral dissertations, and the quantitative method. In order to achieve the research objectives and prove its hypothesis, it was divided into five chapters. The first chapter addressed the research methodology and some previous studies related to the current research topic. The second chapter was devoted to clarifying the conceptual framework for investment in education and sustainable development. The third chapter addressed the development of government spending on education and the numbers of students and teaching staff in university education in Iraq. The fourth section addressed the interconnections between investment in education and achieving sustainable development goals, while the fifth section included conclusions and recommendations. The most important conclusion reached by the research was that sustainable development does not depend solely on physical capital, but rather that the most important need is human capital (intangible capital) accumulated through education. Sustainable education, since it takes a long time to show its economic returns, directs and motivates individuals to seek sustainable livelihoods. The most important recommendation of the research is to raise the level of interest in early childhood education and care programs (basic education stage) and develop the competencies necessary for education to achieve sustainable development goals.

This research aims to analyze the consequence of the change in demand and supply of crude oil on oil prices and Iraqi’s economy via scenarios based on hypotheses extracted from the expectations of two most distinguished global organizations concerned with crude oil, OPEC, which represents the producers’ side (representatives of producers), and the International Energy Agency (IEA), which represents the consumers’ side. The Vector Autoregression model has been used as one of the main Econometrics models that measure such relations to estimate the connection between demand and supply of crude oil and prices. The conditional forecast model was used within the VAR model to foretell the prices based on the assumptions set for supply and demand. According to the outcomes of all scenarios, the prices varied between $65 and $118 until 2030. These price fluctuations put challenges and opportunities in place for the Iraqi economy. The most notable challenge is the decrease in public revenue, considered the primary funding source for the general budget. On the other hand, the most influential opportunity is to benefit from the financial surplus, which results from high prices and helps support economic diversification.

The research aims to measure the impact of e-management in its five dimensions (human resources, hardware and equipment, software, networks and communications, and organizational procedures) on the information security system according to the provisions of the international standard 27001:2022:ISO in the Directorate of Civil Status, Passports and Residence in Diyala Governorate, as a distinguished location for conducting the research. The research problem was defined in a main question: Does e-management in its dimensions affect the information security system according to the standard 27001:2022:ISO in its dimensions? The workers in the directorate center formed the research community, while the sample was random from various administrative sites in the directorate's departments, and amounted to (134) individuals. To answer the research question and test its hypotheses, the descriptive analytical approach was adopted, with the help of descriptive and inferential statistical analyses of the data obtained from the questionnaire as the main research tool. The research concluded that there is an impact of electronic management in all its dimensions on the information security system, following which a set of recommendations was formulated that are hoped to benefit those concerned.

The research aims to analyze the impact of artificial intelligence technology on marketing strategies, and also aims to provide recommendations to improve the use of artificial intelligence in marketing campaigns. A descriptive analytical methodology was used in the research, as data was collected through questionnaires with individuals within emerging companies by applying on the Shiffer platform, which is one of the emerging companies, and the data was analyzed using statistical methods according to the SPSS program to determine the relationship between artificial intelligence technology and marketing strategies. The research concluded that there is an impact of using artificial intelligence technology and the effectiveness of marketing strategies in emerging companies (Shiffer platform). The research also showed that the application of artificial intelligence technology helps in customizing offers and discounts based on customer behavior.

Research aims to evaluate performance of e Agricultural loans to their purposes and calculate their contribution ratios, annual growth rates and their impact on performance of agricultural sector in Iraq. agricultural sector has many problems, including weak financing and failure to adopt agricultural policies with clear objectives, which led to a decrease agricultural production and a weak contribution to gross domestic product. loan granted by Agricultural Cooperative were characterized by fluctuations, political and social conditions that country is going through. contribution rate of loan amounts granted did not reach (7%) of agricultural sector's output due dependence on oil to finance its projects. loan granted for agricultural machinery and equipment was at good (36.42%) (21.65%) respectively, while orchard loans (3.68%) of total loan amounts granted by Agricultural Bank during study period due to abandonment of orchards and their conversion into residential lands. research recommends developing work lending policy in order to achieve its goals, increasing financial allocations granted Agricultural Bank and reducing interest rates on loans granted to stalled agricultural projects in order to encourage farmers to growth of agricultural.

This research aims to study the role of the partnership between the public and private sectors in addressing environmental challenges resulting from global climate changes, with a focus on Iraq as a model for countries suffering from economic and environmental fragility. Climate change represents one of the greatest threats affecting various vital sectors such as agriculture, water, energy, and infrastructure. In light of these challenges, the importance of the partnership between the public and private sectors emerges as an effective tool for achieving sustainable development. The key findings of the research indicate that Iraq has experienced significant environmental degradation due to rising temperatures, decreased rainfall, water scarcity, and the direct impact of climate change on vital sectors such as agriculture, water, and energy, leading to reduced productivity and increased poverty. The research also highlights the role of the partnership between the public and private sectors, as this partnership represents an important mechanism to enhance national efforts to combat environmental pollution through joint projects in areas such as water treatment and waste management, which can directly improve the environmental situation. The research concludes that there are many challenges facing this partnership, the most important of which are the lack of funding, weak technical expertise, the absence of clear environmental policies, and low environmental awareness among citizens and companies—all of which have negative impacts on the success of this partnership.

Developing countries benefit from basic economic specializations due to comparative advantages and the abundance of production inputs, while some development economists have criticized international specialization for its strong dependence on export goods. Accordingly, they believe that the international specialization of a country has led to a strong dependence of that country's economy on export revenues. Due to the inability to predict export prices, this has led to instability of export revenues. If prices fluctuate sharply, it will have a negative impact on the entire economy. In other words, exports in developing countries serve as an input for the production of raw materials and intermediates. Given the fact that a large share of their imports in most of these countries are capital and intermediate goods, such as inputs, and sources of financing for this type of import are obtained from export revenues, the instability of export revenues disrupts the import of this type of inputs and thus affects economic growth. Therefore, the main problem is that exports are limited to extractive industry products, especially oil, as it is the main source of national income. The importance of industry and the diversification of its exports in each country constitutes the backbone on which the national economy is built and is the basic reservoir on which all economic sectors feed. Therefore, the research aims to diversify exports as a model. The ideal, this model must have a goal and this goal must be consistent with the goals of the Iraqi economy, as the research hypothesis emphasized the need to pay exceptional attention to identifying the factors affecting and interested in diversifying the export structure and the diversity of exported goods in the trade balance to increase the country's economic growth process, and one of the most prominent results reached during this research is the complete conviction to activate the wheel of emerging industries to compete in the local market on the one hand, and the global market on the other hand, and is one of the most important indicators of the economy resistant to the development of Iraqi trade and economy. Through our presentation of this research, we also concluded that there are in fact several factors that distinguish international economic relations from economic relations within the national economy, as foreign trade has several effects on many economic variables and indicators such as economic growth, national income, income distribution, etc., and that increasing the diversity of exports reduces the negative impact of abundant natural resources on economic growth, and diversifying exports can also reduce the risks of external shocks and turmoil in macroeconomic variables and increase economic growth, as economic evidence shows that current developed countries enjoy a high level of economic growth; due to the increased diversity of exports.

The concept of financial stability is not limited to how to deal with financial crises when they occur, but it works primarily to qualify the financial sector to absorb and absorb these crises, reduce the likelihood of their occurrence, and reduce the chances of their repercussions being transmitted to the main components of the local financial sector, and then the rest of the economic sectors in the country, which requires a great deal of transparency and the governance of institutions and financial markets, in addition to the necessity of linking financial stability indicators and achieving disciplined performance in financial markets, and ensuring the ability of payment, settlement and clearing systems to continue to perform their function efficiently during crises.

This research aims to analyze and measure the relationship between financial depth and economic growth in Iraq during the period 2004–2024, using broad money supply (M2/GDP) indicators, bank deposits as a percentage of GDP, and credit extended to the private sector. The researchers adopted a descriptive and analytical approach to examine the nature of this relationship, utilizing data from the Central Bank of Iraq and financial development reports. The study concluded that financial depth theoretically contributes to supporting economic growth by increasing the efficiency of financial intermediation and mobilizing savings. However, the Iraqi reality indicates that this depth remains limited in its impact due to the rentier nature of the economy and the dominance of the public sector in banking activities. Furthermore, the expansion of the money supply has not been accompanied by an increase in real output, leading to a weak correlation between the financial sector and economic growth. The study recommends strengthening the role of private banks, developing an integrated institutional financial environment, and diversifying banking and investment instruments, with a focus on financing non-oil productive activities. This will ensure that financial growth translates into sustainable real economic growth that contributes to achieving Iraq's national development goals.

The research highlights the importance of the oil industry in the Iraqi economy, as it is a rentier economy par excellence, and that developing the oil sector in all its details is a responsibility borne by decision-makers to escape the trap of rentier concentration and adopt the approach of oil industrial development as a key to developing economic diversification. The research assumes that the development of private sector bank deposits contributes to the development of oil production and industry and thus the development of oil revenues in oil economies. The research aims to analyze the relationship between private sector bank deposits and oil revenues to examine the level of partnership in the Iraqi economy with the government sector on the one hand, and the extent of the ability of deposits and banks to mobilize public savings and mobilize them towards the oil sector and thus improve oil revenues. The time course of the research variables was analyzed and economic indicators were adopted to prove the relationship under study in the Iraqi economy for the period (2010-2023). The research concluded that its assumption was correct, as private deposits did not play a role in reviving or developing the oil sector and thus oil revenues, as indicated by the weakness of the values of the approved indicators, which led to significant fluctuations in oil revenues. The research recommended supporting local and international investments in the oil sector. And creating an appropriate climate for its development by establishing the necessary laws and instructions to support this sector.

The economic repercussions of the Russian-Ukrainian crisis encompass several dimensions, including geographical shifts in global energy trade, as nations have re-evaluated their energy supply sources to reduce dependence on Russian energy. The crisis has further impacted global supply chains, causing disruptions in the flow of goods and services between countries. Moreover, geopolitical tensions have prompted some nations to shift toward trading in local currencies instead of the U.S. dollar, in an attempt to mitigate the economic and political risks associated with reliance on the American currency. Consequently, Europe has experienced a significant rise in inflation and unemployment rates due to the resulting economic instability. Despite these negative outcomes, the crisis has created new growth opportunities for other economies, particularly countries exporting agricultural commodities, crude oil, and natural gas to European Union nations in need of these resources. African countries have emerged as primary alternatives, as the continent has begun enhancing its productive and commercial capacities to meet the increasing global demand for energy. Furthermore, OPEC+ nations have gained greater geopolitical significance, playing a pivotal role in determining global energy policies and oil prices in light of the economic and political implications of the crisis.

The process of economic development depends on mobilizing all of society's resources, including the resources and expertise of the public and private sectors. Therefore, countries seek to establish legislation and institutional regulations that contribute to the management and operation of projects on the basis of partnership and mutual benefit. The reasons for this include: The rise in sovereign debt and budget deficits of these governments has prompted them to seek to reduce this deficit through partnerships with the private sector to reduce investment spending. This partnership between the two sectors will achieve several economic advantages through the private sector's contribution to financing and operating infrastructure projects and bearing the costs and burdens of their risks. This reduces pressure on the public budget and improves the efficiency and effectiveness of projects. This research examines the main determinants that weaken the role of this partnership, particularly the relationship between the contribution of crude oil activity and the private sector's contribution to the gross domestic product (GDP). It also examines how the public sector is displacing the private sector in the formation of fixed capital in Iraq in a number of sectors, such as agriculture, forestry, hunting and fishing, electricity and water, construction and building, banking, insurance, and social and personal development services. Conversely, the private sector outperforms the public sector in relative importance in the financial and insurance sectors, real estate services, transportation, communications, warehousing, wholesale and retail trade, restaurants, hotels, and the like. This means that the state is the primary actor in the economy, while private sector investment is in non-productive assets.

The research aims to study and analyze the most important forms of international cooperation between Iraq and Arab countries, focusing on achieving sustainable development goals and the means to achieve these goals between Iraq and Arab countries. To achieve the research objectives, the descriptive analytical approach was used to study and analyze developments in the indicators addressed in the research.One of the most important results reached by the researcher is that international cooperation is one of the most important tools that can affect sustainable development in Iraq, and it can contribute to a certain extent in addressing the structural imbalances that the national economy suffers from.Such as a deficit in local resources or the overall supply of goods and services, which subsequently translates into improved living standards and stability, it remains below the level of ambitions achieved by Arab countries.

This study aims to analyze the role of a supportive organizational culture in fostering the growth of startups within the creative economy, through an empirical study of Earthlink in the holy Karbala and Najaf governorates. The importance of the study stems from its ability to shed light on how the creative work environment within large companies affects the development of startups, particularly in light of the increasing reliance on technology and the digital economy.
The study relied on a descriptive analytical approach. Data was collected using an electronic questionnaire distributed to Earthlink employees and entrepreneurs in Karbala and Najaf. A total of 212 valid questionnaires were obtained for statistical analysis, with a response rate of 94.6%, an excellent rate that enhances the reliability of the results.
The study found that the supportive organizational culture within Earthlink has a positive and direct impact on the growth of startups. The flexible and innovation-enhancing work environment contributed to providing a fertile environment for the development of new projects within the creative economy. The results also revealed that the company's support for technology and digital infrastructure played a significant role in enhancing the success of these startups. The study's most important recommendation is the need to enhance strategies to stimulate creativity within major technology companies such as Earthlink. This is achieved by providing coworking spaces, supporting emerging ideas, and encouraging collaboration with entrepreneurs, which will contribute to advancing the creative economy in the two governorates.

This research aims to show the role of artificial intelligence (AI) in enhancing performance efficiency and total labor productivity in Iraqi commercial banks and to demonstrate AI's contribution to their improvement. The study utilized the non-parametric DEA (Data Envelopment Analysis) method and the Malmquist Index to evaluate this relationship.
The findings revealed that some banks, such as Al Ahli Iraqi, Credit Bank, Sumer Commercial Bank, and Iraqi Investment Bank, achieved exceptional performance due to their adoption of effective strategies and technologies, positioning them as benchmarks for improving the efficiency of other banks.
The study highlighted fluctuations in bank performance during the research period. Technological advancements were a critical factor in enhancing productivity, whereas technological regressions negatively affected outcomes. Additionally, scale efficiency significantly contributed to improving overall performance, emphasizing the need for banks to strengthen risk management practices to reduce annual performance volatility.
AI addresses these challenges through:
• Analyzing large datasets: To identify successful practices and transfer them to other banks.
• Forecasting and risk management: To minimize annual performance fluctuations.
• Accelerating technological advancements: By automating processes and developing innovative banking products.
• Enhancing scale efficiency: Through intelligent analysis to determine the optimal operational size.
The study concludes that AI serves as a strategic tool for improving performance and productivity in Iraqi banks, empowering them to confront economic and technological challenges and achieve sustainable progress.

By examining a time series of study variables for the period 2011-2021, defining inflation as the independent variable and economic stability as the dependent variable across multiple indicators, this research aimed to measure and analyze the impact of inflation on economic stability in Iraq. These factors that explain inflation include money supply, exchange rate, and other factors. The objectives of the research were to define inflation, depict the reality and issue of inflation in Iraq, and determine the duration and rates of the study. It also sought to provide standard and explanatory indicators in economic theory and a statement of treatment policy. The primary focus of the study was how to measure and study the impact of inflation on economic stability in Iraq between 2011 and 2021. This research validated the hypothesis—that inflation and economic stability are inversely related—through this research. The unrestricted variable autoregression (VAR) model was used in this research using the Eviews 10 statistical program. Through the standard study and the topics covered in the investigation, it was found that there is a long-run cointegration relationship between the model variables, with significant significance for some independent variables (X1), the value of the local currency, and the stability of the general price level. The analytical approach was used in the theoretical part of the study to clarify the views of different economic schools, identify their perspectives on the nature of inflation, the causes that lead to its occurrence, and explain the policies to address it. The study relies on both the analytical and normative approaches. In addition, statistical analysis is used to examine the correlation between the dependent variable and a number of indicators that represent factors that explain inflation, such as money supply, exchange rate, and other variables. Inflation is considered the independent variable, and economic stability is the dependent variable. Among the most important empirical results during the normative study and the topics addressed by the investigations, it was found that there is a long-term cointegration relationship between the model variables, with significant significance for some independent variables (X1). The most important practical conclusions drawn from the study are that the instability during the study period led to the faltering of economic activities and the rise in inflation rates, which was reflected in economic stability.