Journal of Shatt Al-Arab University College for Adminsitration and Legal sciences

This review paper aims to explore the connection between strategic human capital practices (SHCPs) and the success of small industrial firms in Iraq. The focus is on the role of employee engagement as a critical mechanism through which human resource strategies affect firm-level outcomes. Using the Ability–Motivation–Opportunity (AMO) framework and the Resource-Based View (RBV), this review synthesizes studies from 2018 to 2025. It finds that practices such as employee training, fair performance appraisal, and involvement in decision-making tend to produce better organizational results when employees are engaged. Engagement, in this context, reflects a deeper psychological connection to the workplace, which leads to greater effort, loyalty, and innovation. In Iraq, where firms operate in volatile and resource-constrained environments, fostering engagement can help firms develop resilience and competitiveness. The paper argues that adopting people-focused HRM strategies is not only beneficial but essential for sustainable growth. Overall, investing in employee engagement enables small firms to unlock the true potential of their workforce and generate meaningful improvements in retention, productivity, and financial performance.

The aim of this study was to investigate the effect of holistic organizational climate on employee creativity with the mediating role of psychological safety in service and knowledge-based organizations in Tehran. This research is applied in terms of purpose and, in terms of execution method, is a descriptive survey of correlational type using a structural equation modeling approach. The statistical population consisted of all employees of service and knowledge-based organizations in Tehran, from which 100 individuals were selected using proportional stratified random sampling. Data were collected using standardized questionnaires: the Holistic Organizational Climate Questionnaire (24 items), Edmondson’s Psychological Safety Questionnaire (7 items), and Zhou and George’s Creativity Questionnaire (13 items). Data were analyzed using SmartPLS software version 4 with the partial least squares approach. Findings showed that holistic organizational climate had a direct positive and significant effect on psychological safety (β=0.683, p<0.001) and on employee creativity (β=0.305, p<0.001). Additionally, psychological safety had a direct positive and significant effect on employee creativity (β=0.541, p<0.001). Results for the indirect effect indicated that psychological safety plays a partial mediating role in the relationship between holistic organizational climate and employee creativity (VAF=54.7%). Model fit indices (SRMR=0.068) and predictive relevance (Q² > 0) indicated good and favorable model fit. Based on the findings, organizations can foster employee creativity by simultaneously strengthening the supportive, participative, learning, and ethical dimensions of organizational climate, as well as by establishing psychological safety.

The research addresses the problem of varying levels of social responsibility disclosure in the banks included in the study sample, and the impact of this on earnings management and investor confidence, relying on the descriptive analytical approach and financial data analysis using SPSS version.27. The research aims to demonstrate the role of social responsibility disclosure in reducing earnings management practices, and to analyze its impact on investor confidence, as well as to test the mediating role of earnings management in the relationship between social responsibility disclosure and investor confidence, through a comparative study of a sample of Iraqi banks that included the Commercial Bank of Iraq, the Gulf Commercial Bank, and Al Mansour Bank for the period 2019–2022The research relied on corporate social responsibility disclosure as the independent variable, earnings management as the mediating variable, and investor confidence as the dependent variable, measured by earnings per share. The research found a clear disparity among the banks in the study sample in terms of levels of corporate social responsibility disclosure and investor confidence. The results also showed a strong and statistically significant positive correlation between the Commercial Bank of Iraq and Al-Mansour Bank in investor confidence levels, while each bank demonstrated independence in its earnings management practices, with no significant correlation found Among them. The research recommends the need to enhance transparency in social disclosure and reduce practices of manipulating accounting profits, which contributes to presenting an honest financial picture that reflects the actual performance of banks and supports investor confidence in the Iraqi banking environment

In present age of stiff global competition and high rate of technological change, organizations are finding more emphasis on strategies which promote efficiency, costs reduction, and competitiveness. Strategic Cost Management (SCM) is a method of critical managerial system that has become one of the key models that combine cost data and organizational strategy to enhance competitiveness and performance. This paper discusses the role of strategic cost management in improving performance of organizations in terms of their competitiveness through evaluating its role on efficiency, decision making and the overall performance of business. The study takes a quantitative research methodology that incorporates primary and secondary data. Data were gathered using structured questionnaires of 100 respondents who are managers, accountants as well as finance professionals. The data were analyzed using different statistical methods which included mean analysis, correlation and regression and to test the relationship between strategic cost management practices and organizational competitiveness. The results of the research show that the strategic use of cost management tools, including activity-based costing, value chain analysis and target costing, can make the operations much more efficient and enable the manager to make profitable decisions. The findings also show a positive correlation of strategic cost management and organizational competitiveness that is strong which implies that organizations that use the SCM practices perform better in terms of profitability, market share and customer satisfaction. The research arrives at the conclusion that strategic cost management is not merely a control mechanism of cost but also a strategic tool that can help organizations to attain sustainable competitive advantage. To promote efficiency, maximise resource use and improve their competitive edge in the market, it is advisable that organisations should incorporate SCM practices in their strategic planning processes.

This study aims to investigate Strategic Human Resources Planning (SHRP) and quality of higher education outputs (QHEO) of the College of Administration and Economics of the University of Basra in Iraq. Using a quantitative technique, data were simulated from 150 respondents, comprising faculty and administrators. We used statistical description, correlation, multiple regression to check association between essential SHRP traits(recruitment, training, performance management, and compensation) and QHEO metrics (academic excellence, research productivity, and graduate competence). The results show SHRP positively affects QHEO with a significant positive correlation (r = 0.629, p < 0.001) and has a practically significant impact (R² = 0.396, p < 0.001). According to the study, an effective SHRP can lead to improved education quality in the Iraqi higher education context making it beneficial for university administration and policymakers.

The aim of this study is to examine the impact of good bank governance on the financial performance of Iraqi financial companies. An analytical test was conducted on nine corporate governance indicators and eight financial performance indicators using the multiple regression methodology in the statistical program STATA and the Artificial Neural Network (ANN) model. The conclusions drawn from the test, which was conducted on 20 banks listed on the Iraq Stock Exchange for the period (2018-2022), indicate an influential relationship between governance indicators and financial performance. The results also confirmed that the ANN model enabled the ability to identify nonlinear relationships between variables, which enhances the accuracy of prediction and sensitivity analysis. By understanding and distinguishing between the effects resulting from specific causes, the study demonstrates that the financial position of a bank can be improved by selecting the right corporate governance indicators and implementing sound practices. This study contributes to a comprehensive understanding of how governance impacts financial performance. The findings have implications for academics and policymakers' decisions about what can determine increased financial performance. It recommends the need to enhance governance indicators, particularly the most influential indicators, to improve banks' financial performance. It also highlights the importance of adopting artificial intelligence techniques, such as neural network models, for data analysis and strategic decision-making.

Organizational Status of the employees at Technical Institute-Nasriyah. Leader Behavioral Integrity Definition: The extent to which a leader’s public statements are consistent with his or her behavior, representing credibility, value congruence, and ethical conduct. An essential element in successful communication and better organizational results:
Organizational Status refers to the standing of the organization in terms of esteem, preeminence and perceived worth internally AND externally. It's communicated through Organization Identification, Organization Reputation & External organization perception.
The data analysis was performed using SPSS, Smart PLS and AMOS because the study is quantitative in nature. Findings Greatly positive effect of Leader Behavioral Integrity on Organizational Status. Credibility had the biggest effect of its dimensions.
So, Organizational Status according to the Research Findings is determined by Leader Behavioral Integrity because it builds trust creates goodwill in the Organization and strengthens employee commitment.
This, they write, results in the outcomes of changing leadership trajectory programs on ethical behavior, transparency and alignment between what they say and how they act. It also suggested that cultivating workplace trust and improving leader-employee communication are fundamental factors to effectively boost Organizational Status

Organizations generally strive to adopt a Total Quality Management (TQM) philosophy to meet the challenges of competition and achieve development and improvement in their products. This necessitates that organizations focus on the dimensions of product quality and apply them throughout the entire production process, given their significant importance in gaining customer satisfaction, achieving organizational goals, and reflecting this focus on improving the efficiency of the supply chain. Based on this premise, this research sought to examine the relationship and impact between the dimensions of product quality (reliability, conformity, service, performance, and aesthetics) and improving the efficiency of the supply chain (purchasing, transportation, storage, production, and distribution) at the General Company for Electrical Industries /Al-Waziriyah. This was achieved through a survey of a sample of 75 employees within the production lines, covering both variables. The research was based on two main hypotheses: one addressing the relationship between the dimensions of product quality and the efficiency of the supply chain, and the other addressing the impact of product quality dimensions on the supply chain. Spearman\\'s correlation analysis was used to test the first hypothesis. Simple linear regression analysis was used to test the second hypothesis, and the conclusions confirmed the existence of correlation and influence relationships between the dimensions of product quality and the efficiency of the supply chain in the General Company for Electrical Industries, the subject of the research.

This research aims to activate the role of the effectiveness of management information systems and their impact on achieving institutional excellence according to the European Quality Award model, and to provide recommendations that help employees identify the most important advantages of information systems that help them achieve excellence in their performance. The research is based on revealing the relationship between the independent variable (the effectiveness of management information systems) with its dimensions represented by (the information system achieving the organization\\'s goals, the system\\'s suitability to administrative levels, responsiveness to changes, and the information system\\'s ability to provide information security) and the dependent variable (institutional excellence) represented by (leadership management, strategic orientation, people, resource management, operational activities, customer satisfaction, employee satisfaction, social responsibility, and key performance indicators). The research adopted the descriptive analytical approach using a questionnaire as an analytical tool for a random sample of (35) individuals from the managers and employees of the General Company for Communications and Post. Some statistical methods such as (arithmetic mean, standard deviation, relative importance) were used to determine the perception of the sample members towards the research variables. To test the validity of the hypotheses, the SPSS statistical analysis program, version 2016, was used. The research concluded that there is a correlation and influence relationship between the contribution of the effectiveness of information systems and institutional excellence according to the European Quality Award model

Corporate governance has emerged as a critical determinant of financial reporting quality, particularly in regulatory environments where International Financial Reporting Standards (IFRS) introduce significant managerial discretion. This study investigates the impact of corporate governance mechanisms on the transparency of financial reporting related to the recognition, measurement, and disclosure of right-of-use (ROU) assets under IFRS 16 — Leases in Iraqi commercial banks. A structured questionnaire survey was conducted with a purposive sample of 80 participants comprising board members, chief financial officers, internal and external auditors, and senior accounting personnel from Iraqi commercial banks listed on the Iraq Stock Exchange. The questionnaire comprised 20 items across two dimensions: corporate governance (10 items) and IFRS 16 reporting transparency (10 items), measured on a five-point Likert scale. Internal reliability was assessed via Cronbach’s Alpha; descriptive statistics and regression modelling via SPSS v.21 were employed. The Cronbach’s Alpha coefficient reached 0.890, confirming high internal consistency. Regression analysis revealed R² = 0.823, indicating that corporate governance mechanisms account for 82.3% of the variance in IFRS 16 reporting transparency (F = 362.243, p < 0.001; R = 0.879). Corporate governance mechanisms — particularly board independence, audit committee effectiveness, and commitment to ethical and regulatory standards — exert a strong and statistically significant positive effect on the transparency of financial reporting under IFRS 16 in Iraqi commercial banks

The current research aims to identify the importance of digitalization and its impact on institutional excellence in the Basra Education Directorate. This research adopted a descriptive-analytical approach to identify and analyze its variables, namely digitalization (the independent variable) and institutional excellence (the dependent variable). Additionally, pre-existing scales were developed to align with the research objectives and the sample. To achieve these objectives, a main hypothesis was formulated and tested on a sample of (96) officials from the Basra Education Directorate, selected from a total population of 126 officials. The researchers used a questionnaire as a key tool for gathering information and data for their research, along with SPSS-27 software for statistical analysis. They concluded that there is a significant relationship between digitalization and institutional excellence within the Basra Education Directorate

- This research aims to demonstrate the role of modern accounting information systems in enhancing strategic financial decision-making within organizations, given the rapid developments and increasing challenges of the contemporary business environment, which necessitate the availability of accurate, reliable, and timely financial information. The research is based on the hypothesis that modern accounting information systems have a statistically significant impact on improving the quality of strategic financial decisions by supporting financial planning, streamlining investment and financing decisions, and reducing uncertainty and financial risks.
The research employed a descriptive-analytical approach, supported by a field study conducted using a questionnaire to collect data from a sample of employees in the financial, accounting, and administrative departments of the organizations under study. The data were analyzed using a range of statistical methods, most notably linear regression analysis and one-way ANOVA, to test the research hypotheses and measure the nature of the relationships between the variables.
The research results showed a statistically significant positive relationship between the use of modern accounting information systems and enhanced strategic financial decision-making. These systems contributed to providing high-quality financial information that supports decision-makers in selecting the most efficient alternatives and improves their ability to plan for the long term. The results also indicated that organizations that rely on advanced accounting information systems are better able to achieve efficient financial performance and strengthen their strategic direction. In light of these findings, the research recommends prioritizing the development of accounting information systems and training financial personnel in their use to serve the strategic objectives of organizations

This study aims to explore the impact of cloud manufacturing on enhancing operational performance through digital readiness. The study focuses on examining the dimensions of cloud manufacturing, which include on-demand manufacturing services, digital resource integration, digital flexibility and scalability, and resource sharing. It also investigates the dimensions of digital readiness, namely technological readiness, human readiness, organizational readiness, and strategic readiness. In addition, the study addresses the dimensions of operational performance, including cost performance, quality performance, delivery performance, and flexibility performance. The research adopts a descriptive-analytical approach. Data were analyzed using (SPSS V.28) through the application of both descriptive and inferential statistical methods. The industrial sector was selected as the field of application, represented by Baghdad Soft Drinks Company, as an appropriate empirical setting for examining the study variables and testing their relationships. A purposive sample of (132) administrative leaders, supervisors, and employees was selected due to their direct involvement in supporting operational processes and digital transformation within the organization. The results revealed that digital readiness plays a significant mediating role in enhancing the impact of cloud manufacturing on operational performance. This role contributes to improving process efficiency and overall performance, as well as strengthening the organization’s ability to adapt to the requirements of the digital environment. These findings indicate that achieving effective operational performance does not solely depend on adopting cloud-based technologies, but also requires an integrated level of digital readiness

This research aims to examine the impact of the mandatory adoption of International Financial Reporting Standard 9 (IFRS 9), specifically the Expected Credit Loss (ECL) model, on earnings management practices in Iraqi commercial banks listed on the Iraq Stock Exchange. IFRS 9 represents a fundamental shift from the incurred loss model under the previous standard, IAS 39, to a forward-looking model that heavily relies on extensive managerial estimates. This shift raises questions about whether such flexibility constraints or enhances earnings management. The study adopts a rigorous quantitative methodology utilizing panel data regression for a sample of listed commercial banks during the period (2016–2023), covering both the pre- and post-mandatory implementation phases of the standard. Earnings management was quantitatively measured using the Modified Jones Model, with a particular focus on loan loss provisions (LLPs) as the primary tool for earnings management in the banking sector. The findings indicate that the implementation of IFRS 9 has exerted specific effects on earnings management practices, suggesting that the forward-looking expected credit loss model has influenced the quality of financial reporting. The study recommends the necessity of enhancing regulatory oversight over the managerial estimates used in calculating expected credit losses, alongside developing disclosure mechanisms to ensure greater transparency in the application of this standard.

The current research aims to analyze the role of mindful leadership in achieving agile digital transformation by exploring the extent to which mindful leadership behaviors influence department heads and faculty members at the University of Diyala. It also seeks to provide a comprehensive perspective on how these behaviors contribute to improving the quality of education and enhancing the requirements of digital transformation within the academic environment. The research is based on measuring and testing the correlations and causal relationships between the dimensions of mindful leadership—namely self-awareness, cognitive awareness, and emotional awareness—and agile digital transformation in the investigated institution. The research adopts a descriptive-analytical approach and employs a questionnaire as the primary data collection tool. The study sample consisted of (120) respondents, including department heads and faculty members at the University of Diyala. A set of statistical methods and specialized software programs were used to analyze the data and test the research hypotheses. The results of the research revealed a statistically significant positive effect of mindful leadership behaviors on enhancing agile digital transformation, in addition to significant correlation and causal relationships between the sub-dimensions of both variables. The findings also emphasized the importance of developing mindful leadership behaviors as a strategic approach to supporting digital transformation in educational organizations. Accordingly, the research recommends strengthening the adoption of mindful leadership dimensions at the University of Diyala, given their role in enhancing analytical capabilities and foresight thinking among academic leaders, and enabling them to make effective decisions in dynamic work environments, thereby contributing to the achievement of agile and sustainable digital transformation.

The aim of the research is to study the role of digital finance in achieving a balance between risk and resilience within banks, by analyzing the conceptual framework of digital finance and demonstrating its role in achieving a balance between risk and resilience. The research relied on a descriptive analytical approach, as it is appropriate for the nature and objectives of the research. The study population consisted of employees at Rasheed Bank in the internal audit and credit departments, considering that they are best able to assess institutional risks and operational resilience resulting from adopting digital finance. A random sample was selected from the research population, and 65 questionnaires were distributed to the study sample. 40 valid questionnaires were retrieved for statistical analysis. The results showed that digital finance contributes effectively to enhancing financial inclusion and improving banking performance, and that digital finance plays a prominent role in achieving a balance between risk and resilience. Based on these findings, the study offers several recommendations aimed at enhancing investment in financial technology, applying artificial intelligence solutions in risk management, using cryptocurrencies with caution, adopting blockchain technology to enhance transparency and security, and developing integrated financial strategies to support banks\' ability to cope with crises and enhance institutional resilience while reducing operational and technological risks.

This research aims to highlight the role of e-training as an independent variable in developing employee skills as a dependent variable at the Ur General Company in Dhi Qar Governorate. Given the importance of this topic in public organizations, and the significant and prominent role of this particular company in society, especially in the industrial sector, the descriptive-analytical approach was adopted. The research sample consisted of 110 employees from the Planning Department and the Research and Development Department. Data was collected from these 110 respondents, who constituted the research population, using comprehensive survey. The research relied on a questionnaire as the data collection and analysis tool, utilizing SPSS and Amos software, along with statistical methods to test the hypotheses. The results confirmed the main and sub-hypotheses, thus affirming the existence of a positive correlation and influence between the research variables.

This research aims to determine the impact of the dimensions of strategic thinking (strategic intention, time-based thinking, and opportunity-based thinking) on improving service quality (performance, reliability, durability, and conformity) at the General Company for Textile and Leather Industries in Baghdad. The research adopted the descriptive analytical approach and the questionnaire was adopted as the main tool for collecting data using the five-point Likert scale. It was distributed to a random sample of (52) competent officials in the company. The results of the data analysis were extracted using the ready-made statistical program (SPSS v.26) to extract the arithmetic means, standard deviations, the correlation coefficient (Spearman) and simple linear regression.
The results confirmed a significant correlation between strategic thinking and product quality at the company under study. They also demonstrated a significant impact of strategic thinking on product quality, with the level of this impact increasing when both are present. One of the most prominent conclusions of the research is that strategic thinking, in all its dimensions, plays a crucial role in improving the quality of the company\\'s products and contributes to achieving outstanding performance and a competitive advantage. Furthermore, the company\\'s management charts its future based on the present and with a perspective different from the past by comparing current results with previous years and future projections. This allows them to capitalize on opportunities and mitigate threats, ultimately contributing to the delivery of high-performance products that meet standard specifications.
The most prominent recommendations included the necessity of investing in research and development, allocating an independent budget, and providing technical support to the company\\'s research and development center. Attracting specialized expertise is also essential, as it plays a vital role in improving product specifications and enhancing reliability to keep pace with global developments. Additionally, the research recommended directing technical and engineering teams to review raw materials and manufacturing processes, improving quality characteristics to meet local environmental standards. This aims to produce more durable products that are more resilient to Baghdad\\'s climatic conditions, such as high temperatures, and better able to withstand transportation challenges. The goal is to minimize waste and deliver a high-quality product that contributes to customer satisfaction

This study examines electronic administrative decisions and judicial review in the Iraqi legal system, focusing on the impact of digital transformation on administrative decision-making, legal nature, and compliance with legality and judicial oversight. It adopts a comparative analytical approach based on Iraqi Law No. 78 of 2012 on Electronic Signature and Electronic Transactions, and relevant jurisprudence on electronic evidence. Results show electronic decisions are an extension of traditional ones, differing only in electronic form, while Iraqi legislation lacks comprehensive regulation of issuance, notification, publication, and appeal. Courts show relative flexibility in admitting digital evidence but remain constrained by procedural rules. Challenges include determining legal awareness timing and increasing use of AI and automated systems. The study recommends updating legislation and procedures to ensure efficiency, rights protection, and effective judicial control in the digital environment and administrative justice systems while enhancing transparency and strengthening the rule of law in digital governance.

This research aims to examine the impact of employing artificial intelligence techniques in internal auditing on reducing information technology risks and improving the quality of financial performance in Iraqi private banks. This issue has become increasingly important in light of the growing reliance on electronic and digital systems in banking operations and the associated technical and control risks. The research adopted the descriptive analytical approach in presenting the theoretical framework, in addition to the applied approach through designing a questionnaire distributed to a purposive sample of employees in selected Iraqi private banks. The sample included employees working in internal auditing, information technology, risk management, accounting, and internal control departments.
The research found that employing artificial intelligence techniques in internal auditing contributes to developing control work within banks by enhancing the internal auditor’s ability to analyze data, detect errors and deviations, support continuous auditing, and predict potential risks. The results also showed that these techniques help reduce information technology risks, particularly those related to data security, unauthorized access, system failures, and the loss or leakage of information. Moreover, the findings indicated that the use of artificial intelligence has a positive impact on the quality of financial performance by improving the accuracy of financial reports, reducing errors, and accelerating financial and accounting operations.
The research concluded that artificial intelligence is not a substitute for the internal auditor; rather, it is a supportive tool that enhances the auditor’s efficiency and effectiveness in performing control tasks. The research recommends that Iraqi private banks should adopt artificial intelligence techniques in internal auditing, develop their technological infrastructure, qualify human resources, and strengthen integration among internal auditing, information technology, and risk management departments, in a way that contributes to improving the quality of financial performance and reducing technical risks in the banking environment.

This research aims to interpret and analyze the impact of executive management behavioral factors or characteristics on unconditional accounting conservatism and its reflection on the application of International Accounting Standard (IAS 12) by measuring and estimating deferred tax liability in Jordanian banks listed on the Amman Stock Exchange for the period (2017-2024). Researchers obtained data for the practical application from the financial statements of a selected sample of (14) Jordanian banks listed on the Amman Stock Exchange and analyzed them statistically. The research concluded, through the statistical analysis results, that (executive management compensation, gender, profitability, and unconditional accounting conservatism) are the most influential factors on the emergence of deferred tax liability in Jordanian banks. The research recommends that the banks in the sample increase the representation of women (gender) as executive managers, given that previous studies have demonstrated their ability to promote conservative accounting policies and avoid tax risk

This research explores and evaluates the extent of adoption of internal auditing practices using artificial intelligence and cyber-security technologies, with a focus on the effectiveness of these technologies in enhancing audit processes and efficiency. Various research tools were employed, including Likert-scale questionnaires to measure levels of adoption and effectiveness, along with semi-structured interviews with experts to support qualitative analysis and understand related behaviors. The study found that integrating modern technologies into auditing practices improves the accuracy and efficiency of operations. It recommends developing academic curricula and professional training programs to enhance the capabilities of practitioners in this field, with an emphasis on improving data processing quality and supporting technological innovation in auditing processes

This research aims to critically and interpretively trace the development of accounting research methodology during the so-called \"Golden Age\" of the 1960s. Accounting research during this period relied on a practical approach grounded in statistics, mathematics, and the construction of empirical paradigms. However, it is surprising that this period also witnessed a decline and skepticism regarding the philosophy of science among philosophers of science. This decline, however, has a historical impact that continues to influence accounting research today. The research employs bibliometric analysis, a methodology used to examine literature to identify patterns, trends, and influences within the field of accounting research. The steps of this methodology include collecting data (articles and research papers) from relevant databases, refining them, analyzing them, and then drawing conclusions while avoiding methodological bias. The official research website in Iraq, the website of Iraqi Academic Scientific Journals (IASJ), was used, with 50 research papers from several reputable and institutionally recognized journals in the Iraqi environment. It was applied in the Iraqi environment for the period from (2010-2021). The research concluded that the field of accounting research in the Iraqi environment in (2010-2021) was characterized by the dominance of the quantitative aspect and strict dogmatism, and the decline of the critical philosophical aspect. The research recommended recognizing methodological pluralism as a research path in accounting research in the Iraqi environment at the level of master’s and doctoral programs and research published in local journals

The buyer’s failure to pay the price at the delivery stage reveals a persistent gap in comparative sales law scholarship. Although Iraqi, Egyptian, and French legal systems all recognize the seller’s right of retention, they differ in defining its legal nature and effects. This study examines the seller’s right of retention as a right entitling the seller to withhold delivery so long as the seller retains possession or control of the sold property, and it demonstrates how this right operates across the three jurisdictions. The study also highlights the lack of consistency in the characterization of retention, its enforceability against third parties, the allocation of the risk of loss during the retention period, and its relationship to insolvency proceedings, all of which generate uncertainty in judicial practice and contractual dealings. Methodologically, the study adopts a doctrinal, text-based approach with a functional comparative orientation. It analyzes statutory provisions and leading juristic commentaries within a unified framework addressing the legal basis of the right of retention, the conditions governing its exercise, its effects, including opposability to third parties and risk allocation, as well as the rules governing its extinction and the liability arising from its exercise. The study reaches four principal findings. First, the three legal systems share a clear common core: the seller’s right of retention is possession-based, arises when the debt is due and the price remains unpaid, and is limited by the principles of connectedness between the reciprocal obligations, continued possession, and the duty of preservation. Second, Egyptian law continues to protect the seller’s right of retention even where the buyer has furnished security, and places the risk of loss or damage to the sold property on the buyer during the retention period unless the seller is at fault. Third, French law adopts a cautious position regarding the enforceability of retention against third parties, links it closely to the notion of connectedness, and situates it within a reform-oriented legislative framework that brings contractual remedies and security devices into closer alignment. Fourth, Iraqi law gives priority to restoring contractual equilibrium between the parties and treats loss of possession as a ground for the extinction of the right of retention, without recognizing retention as giving rise to an automatic priority right. The study concludes by discussing the practical implications for contract drafting, evidentiary mechanisms, and insolvency risk planning, while also indicating possible avenues for legislative convergence guided by international contract harmonization principles and the standards of the Common Frame of Reference for European private law

This research aims to analyze the impact of financial and administrative corruption on the process of attracting foreign direct investment (FDI) in Iraq\'s economy during the period from 2009 to 2023. Given the institutional and structural complexities in Iraq\'s economy, this study employs a novel approach, which includes analyzing corruption regimes using the C-Means fuzzy clustering algorithm and modeling the dynamics of corruption changes through a Markov transition probability matrix. Additionally, by applying a multivariate interactive regression model within the statistical framework of MATLAB software, the study examines the effect of corruption as a multifaceted and dynamic factor on the relationship between key economic variables (GDP, inflation rate, ease of doing business) and FDI attraction.
The obtained results indicate the existence of stable yet variable corruption regimes and demonstrate that corruption not only directly reduces FDI attraction but also moderates the effect of key economic variables at different levels of corruption. Among the key findings are the negative and significant impact of the ease of doing business on investment attraction across all regimes and the varying effects of inflation and GDP in different corruption regimes. This study emphasizes that anti-corruption policies must be designed within strategic frameworks tailored to the characteristics of each corruption regime to help improve Iraq\'s investment climate

The aim of the research is to highlight the importance of using the methods of calculating depreciation and its impact on the statement of income statement and the statements of the financial position. It chooses from the methods of extinction what achieves its objectives, and therefore the financial statements do not reflect the results of the business (income statement and financial position (the budget correctly?)) On this basis, the hypothesis was formulated to answer the question, and through research and application of methods for calculating extinction, the researcher reached the following
• The establishment is committed to calculating the depreciation of fixed assets in order to extract the net fixed assets in the statement of financial position and to find out the entity’s instrument of profit and loss in the income statement.
• The amount of depreciation on fixed assets is extracted in several ways, but the amount of depreciation varies according to the method used.
So the researcher recommends
The establishment can use an alternative method in calculating the amount of depreciation, but the responsibility of the establishment when using an alternative method is to fully disclose and indicate the reasons for the change and its consequences in the financial statements and present them to the beneficiaries

This research deals with a comparative analytical study of the impact of the death of one of the parties to a power of attorney contract (the principal or the agent) in both Islamic jurisprudence and the Iraqi Civil Code No. (40) of 1951. The research aims to clarify the general rule that a power of attorney contract expires upon the death of either party, based on the legal and legitimate nature of the contract, which is founded on personal consideration and mutual trust.

The research also sheds light on the congruence between Islamic jurisprudence and civil law regarding this principle. It further analyzes the exceptions approved by the Iraqi legislator concerning the continuation of the power of attorney after the death of the principal, particularly in cases where the agent or a third party has acquired a related right under the contract, in order to ensure the stability of transactions. The study compares these legal provisions with jurisprudential opinions, especially the differences among jurists regarding the validity of the agent’s actions before becoming aware of the death of the principal.
The research concludes that the Iraqi Civil Code derives its general rules from Islamic jurisprudence; however, it provides more detailed legal provisions to address the complexities of modern transactions and to regulate precisely the obligations of the agent’s heirs in a manner that preserves rights and legal stability.