Gulf Economist

The study aimed to demonstrate the effect of (capitalism expansions) as an independent variable in (maximizing the value of companies) as a dependent variable through (profitability) as an intermediate variable. For the purpose of achieving the objectives of the study, an intentional sample of companies registered in the Iraqi Stock Exchange were selected. They are divided as from the industrial sector (7) companies and the hotel sector (5) companies, with a total of (12) companies, for a period from 2010 to 2021, with a number of 144 observations. The study relied on a set of financial methods using (Excel) program, statistical methods, linear regression analysis, and path analysis using SPSS and AMOSS programs. The study reached a set of conclusions, the most important of which is that the results of the statistical analysis showed that capital expansions are still statistically significant in terms of profitability, and that profitability is still statistically influential in the value of the company, i.e., profitability has full mediation and the effect is only through it. It reached a set of recommendations, the most important one is the need to raise the level of the company's value by studying sample companies, which represents the main objective of the companies by focusing on capital expansion decisions and achieving rewarding levels of profitability, which reflects the value of the company.

This research aims to measure the impact of applying the international standard (ISO9001: 2015) with its dimensions (organization context, leadership, planning, outsourcing, operations, performance evaluation, improvement) on the strategic success of the Arabian Gulf Academy for Maritime Studies by pointing out weaknesses And the strengths related to the application of the standard and the study of its impact on increasing the level of strategic success of the research sample.
The researcher adopted the survey method, and collected data and information from personal interviews and a questionnaire that was developed to ensure the existence of a relationship between the variables of the study (International Standard ISO9001: 2015) as an independent variable and (strategic success) as a dependent variable. The opinions of (180 individuals), represented by the senior and middle management of the Arabian Gulf Academy for Maritime Studies, were surveyed. The researcher relied on the statistical programs SPSS.V24 and AMOS.V.24 in analyzing the questionnaire data, and the results of the statistical analysis concluded that there is an effect between the dimensions of the international standard, each separately and combined, and the dimensions of the strategic success variable and the overall strategic success variable. The research concluded with a number of recommendations, the most important of which is the senior management's pledge and commitment financially and administratively to the application of the standard (ISO9001:2015); Because this will allow it to achieve strategic success, increase the confidence and sincerity of the stakeholders, and deepen employees' awareness of business continuity in the organization.

The study aims to track the course of changes made by the monetary authority in the exchange rate from 2003 until 2021, which had a direct or indirect impact on the general budget. The monetary authority took a different measure that reduces the exchange rate of the Iraqi dinar against the US dollar. In reaching the goal, the study adopted the inductive approach, using the descriptive and statistical methods in economic analysis. The study concluded that the changes that occurred towards raising the exchange rate of the dinar against the dollar were aimed at using the exchange rate as a target. As a mediator for the purpose of achieving the goal related to the stability of the general level of prices and reducing inflation rates, while the change that occurred at the end of the study, i.e. the year 2020, was aimed at strengthening the state’s resources from its main source, which is crude oil, to cover its increasing expenditures in the general budget, and it succeeded to a large extent in that, but it At the same time, it caused great damage to the real income levels of individuals, especially those with limited and low incomes, as a large segment of individuals entered below the poverty line.
Then the study put forward proposals about the process of the official change of exchange represented in that this change be carefully studied so that the effects of it are taken into account so that its positive effects outweigh its negative effects.

This research aims to explain the initiatives of the Central Bank of Iraq and how those initiatives can help in achieving banking stability. Banking stability in Iraq because fluctuations in banking stability will reflect negatively on the financial sector in Iraq in general, so the Central Bank of Iraq sought to present a number of initiatives because of their impact on achieving relative stability in the Iraqi banking system, including the agricultural initiative and the five trillion Iraqi dinars initiative.
The hypothesis in the research is based on the Central Bank of Iraq contributing to achieving stability in the banking system by adopting a set of initiatives. The research used the historical method for a time series for the research variables. The analytical method and growth rates of initiatives granted by the Central Bank of Iraq were used for a sample From banks in addition to small and medium enterprises, and financial ratios were used indicators of banking stability. The most prominent findings of the research were: the rise and fall of the aggregate index of banking stability in Iraq during the research period (2017-2022), which could expose the Iraqi banking system to risk when financial crises arise, and it was also noted that the initiatives of the Central Bank of Iraq are considered important In a place and has to do with banking stability, which is fragile and not solid. The most prominent of the recommendations was to work on continuing to launch the initiatives of the Central Bank of Iraq in order to contribute to solving or mitigating a number of the many and varied problems that the country suffers from at all levels

The current study attempts to evaluate knowledge management infrastructures and information technology governance in organizational brilliance at the University of Basra. study's main challenge is determining how much the knowledge management infrastructure and information technology governance can be used as a mechanism to help institutions achieve organizational brilliance and keep up with the fast-changing environment they operate in. A hypothetical study plan that takes into account its factors was created with the intention of extracting certain trends related to the problem's axis، and it was against this backdrop that the study hypotheses were constructed. The questionnaire served as a tool for gathering data since it was exposed to statistical analysis by the statistical program (SPSS.V.26). The study came to the conclusion that there is a statistically significant and morally significant relationship between organizational brilliance and the governance of information technology and the infrastructure of knowledge management in a society. It also summarized several recommendations، the most crucial of which is paying attention to all factors that are related to achieving organizational brilliance for the institution، whether at the level of the individual or the institution. It is either the distinction that institutions make from other institutions over time in leadership، knowledge، innovation، creativity، service، and innovation، or it is the excellence that employees achieve as a result of the abilities، skills، and knowledge they possess.

Through this study, we tried to identify the most important accounting treatments for inventory according to the unified accounting system and their compatibility with the procedures stated by the international inventory standard IAS2 related to inventory, as it is the most important element of the assets that contribute to the continuity of the company's work, and to achieve this goal, the concepts were highlighted The main concepts related to inventory and its evaluation and accounting treatment procedures, according to what was approved by the unified system and the international inventory standard (ias2), where during the study the important concepts related to inventory were touched upon, leading to the projection of its theoretical aspect in the practical aspect in order to clarify the image of inventory treatments in practice.
The study concluded that the unified accounting system was concerned with the inventory element, just like the International Accounting Standard No. (2), due to the importance of this element. Contributes to creating financial statements that give a true and reliable picture of the company's financial position.

This research aims to know the impact of human resources information systems in crisis management at the Southern Technical University, due to its impact on the development and progress of the institution. To achieve this purpose, institutions need to increase the awareness of their employees and increase their knowledge of the importance of human resource information systems, which can change the reality of work to new technological methods. The researcher used the questionnaire in order to reach the objectives of the research, based on the exploratory analytical method, and a set of statistical tools were adopted (skewness and kurtosis, descriptive statistics represented by the arithmetic mean and standard deviation, coefficient of variation, Pearson\\'s correlation coefficient, path analysis to measure the effect between variables). These statistical tools were applied by (SPSS.V.23) and (AMOS.V.23) programs. The research reached a set of conclusions and recommendations, the most important of which is that the College of Technology has human information systems that manage the crises it is exposed to, and there are training and educational courses from In order to use management information systems programs in the field of identifying and confronting crises, as for the recommendations, the research recommends the necessity of increasing the generalization of the system to all departments and administrative units, increasing the number of employees trained on the program to facilitate its usage.

This study aims to providing a theoretical and intellectual framework regarding the study variables, and to identify the nature of the relationship between talent management and the golden summit reaching. In addition to provide the Iraqi libraries with a study that addresses the most important topics (talent management and the Golden Summit). The study population was established in 2014 in Basra Governorate in Iraq. The sample company includes more than (250) male and female workers in various specializations. The researcher chose a stratified random sample of (62) and the research relied on the descriptive analytical method. Field data was collected through a questionnaire that was constructed and developed to consisted of two parts, the first part of which was about talent management, while the Second part contained the golden status. To analyze the data using the Statistical Package for the Social Sciences program (SPSS). The research reached a set of results, the most important of which are: There is a lack In applying the criteria for testing creativity and intelligence in order to discover innate talents during the process of attracting talents. Although Al Rayyan Company has a golden status in the sector in which it operates, it still does not have a talented workforce. Talent management at Al Rayyan Company needs great attention from senior management in how to apply its dimensions in a scientific and practical manner.