Muthanna Journal of Administrative and Economic Sciences

career path development knowledge sharing knowledge sharing dimensions

audit risk - credibility of financial information - Iraqi private banks- Inherent risk control and discovery.

ABSTRACT Given the importance of the issue of public expenditures and their role in supporting economic development and as a result of the repeated wars on Iraq and in particular spending The military was very large and had a negative impact on the economic performance of the field of economic activities. The researchers recommended relying on local capabilities to supply the military industry with all the requirements that would raise the level of the defense and security structure in Iraq and all the requirements of industrial development in this field in order to show the real effects of military spending on financial performance and the researchers concluded that the increase in public spending by relying on international experiences in this field and their role in transforming the spending process on military magazines with an economic return making the process of economic development based on the results of international experiences related to the subject so researchers tried to focus on this subject to reach a mechanism that makes the repeated increases in military spending less painful. On the financial performance the increase in military spending had a negative impact on the performance of the financial policy of the Iraqi economy

as a theoretical framework was presented for some of what the writers and researchers put forward on the subject of training quality and its role in developing the capabilities of workers in various jobs in addition to the practical framework or the research included four main axes: A- The goal of the research. B- The procedures followed in the practical aspect C- The most important conclusions D- The most important recommendations This study dealt with the impact of the quality of training in helping individuals and professional institutions in building and developing human capabilities which included a review of some of the results of the training aspects in The National Center for Training and Human Development in the Ministry of Health

and the research concluded that credit risks asset quality risks)on the profitability of commercial banks for the period 2010-2019 high solvency risks and asset quality risks are negatively related to the profitability of the Commercial Bank of Iraq including political security and economic factors so this research aims to know the impact of systemic financial risks on achieving profitability for commercial banks through the presentation of lengthening and measurement . The theoretical framework of the relationship of systemic financial risks to achieving profitability for commercial banks . This research concluded me on the Commercial bank of Iraq (BCOI) solvency risks The conclusion is that the Iraqi economy is witnessing wide changes as a result of several factors which are reflected in the form of risks. Important research that deals with the study of the reflection of systemic financial risks (credit risks

affect and bring Iraq closer to the stage of danger aiming at exchanging information and coordinating the activities of decision makers to take correct and appropriate decisions related to the government's current and future requirements of the financial budget and the continuous budget deficit and to analyze public debt indicators in Iraq for the period under study especially crises and economic difficulties especially since some indicators confirmed reaching the stage of danger However statistical descriptive analysis was used to verify the potential of financial sustainability and the impact of its use to reduce public debt risk problems the existence of public debt with the continuation of the financial crisis the most important of which is that the public debt indicators indicate that Iraq has not reached the stage of danger according to international standards The research found many reasons The research problem revolves around the impact of high public debt on the possibility of achieving financial sustainability in Iraq The researcher recommends adopting a policy of coordination and harmony between the fiscal policy and the public debt management The topic of the research is concerned with the paramount importance of financial sustainability and the possibility of achieving it in light of the risks of public debt in Iraq To achieve the objectives of the research

Organizational DNA Organizational Immune Systems Organizational learning Organizational Memory Strategic success

and the bank deposits are the most prominent sources of external financing of the bank The Bank in the exercise of its economic activities on the purely the world of the public the company's various companies and institutions which is the main source of the bank's funds. The Bank is doubling its economic importance to be able to be able to excess of capital in the depositors.

A total of (221) questionnaires were retrieved after the hypothesis wherefollow the research has adopted descriptive analytical approach to test and analyze the results of the study and by using the questionnaire as a main tool for data and information collection. (230) questionnaire forms were distributed among decision makers working in governmental and private sector banks working in Iraq and (200) were valid for analysis The current research aims to analyze The relationship between Organizational Ambidexterity and financial performance For a group of governmental and private banks operating in Iraq The search began to find an answer to the following question Do the organizational Ambidexterity have an impact on the financial performance of the banks? The research also started from a main hypothesis stating that there is a statistically significant impact relationship between the organizational Ambidexterity and the financial performance which were analyzed using statistical programs such as (SPSS.V.26) as well as (AMOS.V.24) and Using statistical methods represented in path analysis and structural equation modeling The research has reached that the organizational Ambidexterity has a positive role in enhancing the financial performance of the governmental and private sector banks.

audit systems cash management distribution of profits

and following the techniques of simultaneous engineering and green target cost in product development is a shortcut The product design and development process. The most important recommendations are the need to direct modern technologies to serve the environment in view of the trend of global interest in the environment due to environmental pollution and the scarcity of natural resources because these two technologies are among the most important techniques that have emerged as a result of work strategies that change rapidly with market requirements and the essence of the modern production process especially scarce ones. represented by (Babylon Factory). The research reached several conclusions represented in the shift from the development of sequential products to the development of simultaneous products the General Company for Southern Cement was chosen as a research community and through one of its laboratories The research aims to integrate the two technologies of simultaneous engineering and the green target cost in providing an environmentally friendly product through the manufacture of products that meet the desires of customers in the shortest possible time and less cost. To achieve this goal which enables them to respond quickly by reducing the time required for products to enter the market and adapt to changing work environments

functions of the organizational immune system Iraqi insurance company organizational capabilities

and environmental accounting transparency Corporate governance processes financial efficiency firm value

audit Quality audit sustainable development First the methodological framework

Exchange rate; Stock market; Stock exchange; Short-term fluctuations; vector auto-regression

Based on the Economic shocks that the Iraqi economy was exposed to as a result of Low Oil revenues ‚The Federal government has taken the Approach of resorting to External Borrowing First and then internal loans to Bridge the Deficit in its Federal Budget ‚ and many people interested in Economic affairs Gather the risk of these Loans on The performance of The Iraqi Economy ‚ When They reach Indicators of Debt Burdens critical Thresholds with Respect To indicators of Ability To pay or Liquidity. The research Deals with the Level of These Indicators According to Those Thresholds set By the World Bank ‚its Primary Development Corporation and The International Monetary Fund ‚And This was Done at the level of External and Internal Loans and public Debt. It Has been Found that Iraq is still within The thresholds at The level of External And internal Loans ‚ while it has Reached the level of risk at the level of Public Dept.

Audit audit standards financial statements Reliability of Financial Information the quality of accounting information

and the study reached a number of conclusions for ease of use and giving accurate realistic results on banking performance) and accordingly the study came out with a number Among the most prominent recommendations (the researcher recommends the introduction of other financial indicators that the study did not address the most important of which (liquidity indicators are one of the most important financial analysis tools to know the performance of banks and their efficiency The study aimed at the role of financial analysis by liquidity indicators to diagnose the performance of a sample of private Iraqi commercial banks and to identify the banks with good performance from the banks with bad performance in order to identify the financial position of the banks at an early date to identify their impact on banking performance and a larger sample than the sample of this study). using a number of financial methods (liquidity indicators). and statistics (Excel program) in order to analyze the study’s variables and test its hypotheses which allows the bank’s management and supervisory authorities to intervene to take the necessary corrective measures at the time Appropriate so that the bank does not reach the stage of danger. The study relied on a sample of banks consisting of (10) banks belonging to a community consisting of 44 banks listed in the Iraqi Stock Exchange for the period from 2010 to 2019 in order to know the extent of their contribution to assessing the performance of the banks under study

earnings management financial performance Jones model 1991

( such as increasing salaries all this at the expense of investment expenditures despite the rise in oil prices and the increase in revenues and the fluctuation of those revenues has a significant impact on the economic situation and under the rule of the CPA and successive governments until the present time as the fiscal policy as well as allocations card and the social protection network because the country`s economy is a unilateral economy and its dependence on oil revenues can achieve economic stability because it is a method for managing the economy especially on fiscal policy grants and subsidies However including political instability and the unstable security situation Iraq has witnessed increasing political instability it was directed at public spending and financial and admi nistrative corruption was the most serious challenge in the country Note that Iraq began to move towards building a new political and economic system after the political change the fiscal policy must coordinate with other economic policies in order to influence the economy and be more effective through its political social and economic tracks as it constitutes the economic stability system in the country. the largest percentage is always operating expenses The political and economic transform ation that took place in Iraq after 2003 was characterized by many manifestations of confusion and contradiction There were many factors hindering development trends therefore the role of fiscal policy in the economy after 2003 was not at the required level through a continuos increase in public spending through its tools wages which had a significant impact on economic activity