AL Ghary Journal of Economic and Administrative Sciences

The world has recently witnessed great interest in the circular economy model, which is the alternative economic model that is concerned with changing all production methods and unsustainable consumption patterns through the rational use of resources, recycling and manufacturing of materials and products, environmental design and industrial ecology, as it has become a means of sustainable development from This will guide countries to achieve optimal exploitation of limited resources and preserve the environment. This research aims to highlight the harmful effects of global industrial economic systems that have become known to all people. Which motivated researchers to strive to develop alternatives and search for solutions that balance industrial necessity and the need to preserve what remains of a healthy environment

Despite the fluctuation of global crude oil prices, and their severe influence on global trade cycles, especially those that pass through countries that lead the volume of demand for oil, the returns generated from it at the general rate are relatively high. Therefore, the global oil market will be analyzed and its monopolistic characteristics will be explained, with a focus on OPEC, taking into account Iraq is an active member in it. On the other hand, calls to rely on alternative energy sources to oil have grown significantly. What are these calls and what are the expected scenarios for the success of the process of replacing oil with clean energy? The basic indicators of the Iraqi economy and the extent of oil’s contribution to them are then analysed, as a result of which a forward-looking vision is presented of the extent to which the Iraqi economy will be affected if the monopoly power of OPEC declines and the use of alternative energy sources to oil grows

Artificial intelligence is a rapidly developing field that has the potential to have a profound impact on society and the economy. It is expected that artificial intelligence will create new opportunities, especially new jobs in many areas such as, healthcare, education, information and communications technology, transportation, and logistics services. However, artificial intelligence is expected to cause job losses almost in all sectors, especially industrial, agricultural, transportation, health, and others. the impact of artificial intelligence on unemployment rates depends on two basic factors: The prevalence of AI applications, and the nature of the job. Jobs that involve repetitive, boring, or dangerous tasks are also more likely to be at risk, The paper adopt the hypothesis that artificial intelligence technology will have many negative and positive effects on jobs creating losses. The importance of the research stems from the great role artificial intelligence play in the lives of societies at the level of global economies. The AI term has become commonly used and requires clarifying it's importance for the labor market and playing more attention by all companies and institutions.

This study highlights the developmental role of e-government as a development input that works to accelerate indicators of knowledge transformation, followed by the other side of the digital transformation process. Based on this principle, the study diagnosed four indicators of knowledge transformation, represented by the e-government index, the digital foundations index, the individual’s digital readiness index, the index Cognitive innovation...the importance of the topic imposed the use of the hierarchical (cluster) analysis technique for Arab countries in terms of the level of cognitive transformation in each country to analyze its reality and the level of development of knowledge and information and communications technology . The study reached several conclusions, including that the Arab countries can be classified in terms of the level of knowledge transformation in them into three levels, and that the process of comprehensive knowledge transformation in the Arab countries can only be achieved by relying on a package of regulatory measures aimed at achieving sustainable development for all leadership joints in The electronic government

The Iraqi agricultural sector is gaining great importance among other economic sectors, and this sector still faces several challenges in the field of its tasks of providing food to members of society, and the incompatibility of the seasonality of production with the optimal import periods. Which makes vertical expansion one of the necessary means to develop this sector, and the trend towards the protected agriculture system, as one of the means of agricultural intensification. The research aims to calculate the costs and marketing margins of some summer vegetable crops under the protected agriculture system in Baghdad Governorate. The estimated results indicated that the total marketing costs for tomato, cucumber, and pepper crops amounted to about 13,508,880, 13,376,440, and 13,244,000 Iraqi dinars for each crop, respectively, and the marketing efficiency of those three crops reached about 79%, 78%, and 76%, respectively

The research aims to identify the impact of the digital economy in China on the labor market by creating new job opportunities as a result of adopting three mechanisms in the field of employment: substitution, influence, and matching. Through their application, the digital economy in China has achieved rapid development and has played, in particular, an indispensable role in Improving employment patterns, creating job opportunities, and modifying the employment structure. The research also touched on the most prominent areas of employment resulting from the digital economy, represented by e-commerce, technology industries, and multiple employment. The research concluded that there is a major role for the state in supporting accelerated digital development. The research also concluded that the accelerated steps... The digital economy in China faces many challenges, the most prominent of which are the technical gap and the protection of property rights

This study aims to highlight the role of digitization in postal services in enhancing the quality and type of services in public institutions affiliated with the state, which would support development and progress in Algeria, as well as accelerate and simplify administrative transactions and improve the relationship between individuals and public institutions.

The research paper focuses on the experience of the public institution, Algerian Post, in the field of digital transformation and digital platforms, which have contributed to the development of the level and scale of services provided to citizens, through a field study of the institution, which, like other institutions, seeks to keep up with scientific and technological progress, introduce information and communication technology, bring administration closer to citizens, and activate all modern mechanisms to improve the public services provided by the state.

The study concluded by highlighting the effective role of digital transformation and digital platforms through their contributions to improving the performance and modernization of institutions through the technological development taking place and the effectiveness of services, which translates into the contribution of public institutions in supporting the promising prospects for development in Algeria and developing the structures and developmental sectors that have found customer satisfaction

In light of the great technological developments that the world has witnessed, Iraq did not take the opportunity to contribute to these developments, nor did it have any role in most of the modern inventions and innovations, nor was it able to benefit from them in improving the life of society in it or in developing the country, despite the availability of... Large numbers of Iraqis hold advanced degrees in various fields and sciences. This research aims to study how to use the element of innovation in confronting the problems that the Iraqi economy suffers from. By diagnosing the challenges and then trying to draw future proposals to achieve that goal and to serve the real requirements of the economy. The research reached the following conclusions: The components of the innovation element were difficult to adapt to serve the Iraqi economy due to the complex political and economic conditions that the country was exposed to during various stages of the history of its development path, and therefore innovation did not contribute effectively and significantly to confronting the economic problems in the country

The world is currently witnessing a digital transformation in all aspects of our lives, including cloud computing, connectivity between mobile devices, artificial intelligence, and big data, as it is experiencing a wave of rapid technological progress that has reduced the distances between the physical, digital, and biological fields. The emergence of this transformation in itself is an achievement, because it leads to improving operational activities, reducing the human element in high-risk activities, and improving the efficiency of the use of fossil fuels, which have become a danger to humanity. Despite the improvement in the efficiency of the use of fossil fuels, most institutions resort to using... Renewable energies in order to achieve excellence in their performance and work to enhance their ability in the field of activating renewable energy using digital transformation. Thus, digital transformation is a starting point for the development of all businesses in the field of energy, as it created a radical transformation in how to supply the world not only with energy (oil and gas), but also in activating renewable energy, as digital transformation affected companies’ strategies in five main areas, which are: ( Customers, competition, data, innovation, and value) and these areas enable digital technologies to change the rules by which organizations must operate in order to achieve their desired goals, including the energy sector. Which starts from the exploration stage through drilling and prospecting sites, all the way to production through distribution centers and then to customers, where digital transformation has enabled this sector to be served by fully automating production platforms, constantly monitoring the flow and composition of crude oil, and studying and confirming the discovery of possible new reserves. . Therefore, many countries have worked to develop and expand the use of renewable energy in order to keep pace with the development taking place in the transition to clean energy. The necessity of digital transformation in activating renewable energies, especially in producing green hydrogen gas as the gas of the future

The research examines a factory within the transformative manufacturing sector in Iraq as a case study for the period 2018-2022, specifically focusing on the Al-Qablo Electric Factory, one of the factories of the Ur State Company. This factory produces suspended AAC (aluminum and copper) overhead wires, ACSR (aluminum conductor steel reinforced) overhead wires, standard electrical cables NYY, and suspended electrical cables NYBY. The research commenced with a fundamental problem represented by the following questions: Does the Al-Qablo Electric Factory in Thi Qar Governorate adhere to standards for evaluating economic performance efficiency? Does the factory benefit from the results of economic performance evaluation to improve its performance? In line with this problem, the research hypothesis was formulated that many factories in the transformative industry operate with lower efficiency due to numerous problems and obstacles inherent in the Iraqi industrial environment, and thus, the Al-Qablo Electric Factory might not be exempt from this. A descriptive approach and deductive method were employed in the theoretical aspect of the research, while a quantitative approach and inductive method were used in the practical aspect through relying on key performance evaluation criteria to evaluate the factory's performance during the study period of 2018-2022, based on the factory's data for the mentioned duration. The most important conclusions drawn from the research include the fluctuation of economic standards during the study period, significant deterioration in standards for the year 2022, as well as the mismatch between planned indicators and actual indicators, indicating a disconnect between future plans and the actual reality of the factory. Therefore, the researcher recommended the necessity for future plans to be realistic and achievable in light of the economic and environmental conditions of the transformative industry in Iraq

Research into the topic of reform policies represents the deep connection between strengthening reform programs and the goals of the development advancement of the Iraqi economy in all its economic sectors and the extent of benefiting from them. Given the existence of a kind of intertwining and complexity in reality, it is extremely difficult to present any development goal without addressing the role of reform policies in it. Therefore, adopting these policies becomes one of the most important basic conditions for achieving developmental progress, and this can be monitored through a set of conclusions, the most important of which is that the economic, political and social reality did not provide a valid basis for implementing real reform policies due to the spread of corruption in state institutions and the loss of a serious planning vision for employing available resources. In an optimal way, the researchers recommended a set of recommendations, the most prominent of which is diagnosing problems and obstacles and addressing them through adopting a set of effective reform policies at all levels, in a way that ensures the achievement of digital transformation and other development goals in a sustainable manner.

Traditional banking services are no longer able to reach a large segment of the population efficiently, with high quality, and with great speed. Therefore, modern banking services have been developed and activated through the information network (the Internet), whose functions are focused on providing the electronic money transfer service and electronic payment methods in a way that ensures easy access to them. At low cost and quality, which are factors that attract the customer, and for the purpose of knowing the procedures adopted by the Central Bank of Iraq to transform from traditional methods of managing banking work to modern methods, the procedures for implementing electronic banking in Iraqi banks were discussed and the extent to which members of society obtain it and the impact of these procedures on the activity Commercial banks operating in the Iraqi economy. The research recommended the necessity of expanding to keep pace with global technological developments in the field of electronic banking, preparing infrastructure such as means of communication, working on training technical personnel to manage communications procedures, and seeking to spread the electronic banking culture. This digital development was reflected in the rise in the bank’s commercial indicators, as deposits, cash credit, and the rest of the indicators increased significantly.

Recently, the use of the concept of digital transformation has spread through the changes brought about by digital technology aimed at developing performance in various economic sectors and increasing production, whether at the level of companies, institutions, or banks, within investment and interpreting behavior to bring about developments in work and speed of completion and at a low cost to facilitate the processes of buying and selling goods and services.

Digital transformation has played an important role at the level of government performance within the automation processes that enhance operating efficiency, provide new job opportunities, and provide financial services, resulting in monitoring work and improving government performance. Digital transformation has also had a noticeable impact on enhancing financial inclusion. On the other hand, digital transformation processes require digital sectors that include digital products and aspects that are based on information technology sectors, such as digital platforms. In addition to the above, digital transformation exercises the ability and ability to partner between the public and private sectors to develop and increase production capacity in the direction of the investment climate

Globalization and its role in activating human economic and social rights In light of global developments, the international changes, especially globalization, have emerged widely on the exercise of human rights with all the positive and negative aspects of this phenomenon, and the various economic, technological, cultural, political and military tools and means it uses to implement its various vocabulary. The importance of the research stems from the importance of economic and social rights for human beings, which must be enjoyed in light of rapid and important international variables such as the phenomenon of (globalization), so the research methodology focuses on studying and analyzing the applicability of legal texts on economic and social rights of human beings organized by a set of charters, conventions, declarations and international decisions with the applications of (globalization) in its various vocabulary. The research reached a set of conclusions, the most important of which are: The phenomenon of globalization and its effects, reflected and (still) on the exercise of human rights of various because the phenomenon of globalization affects a set of collective rights that include the right to self-determination, the human right to development, and his human right to an appropriate environment, as well as the important and significant developments witnessed by the emergence of the phenomenon (globalization) as the most important stages of advanced human activity in the technological, economic, social, cultural, political and other aspects.

Digital transformation holds significant and crucial economic importance, especially concerning foreign direct investment (FDI). It serves as a clear support tool, playing a substantial role in increasing (FDI) rates and efficiently utilizing economic resources. Given that it represents the majority of technologies aiding the advancement of countries' economies, the correlation between digital transformation and foreign direct investment is evident. Digital transformation plays a crucial role in various economic aspects, including investments, trade, and diverse state sectors.Digital transformation leads to the growth and reformation of all economic sectors, utilizing economic relationships between variables that contribute to tangible economic growth in the investment sector through digital technology or advanced technologies. The research underscores the importance of investigating the relationship between digital transformation and foreign direct investment in Egypt, particularly in employing this digital shift towards investment growth. The research aims to understand the nature and objectives of digital transformation, study foreign direct investment through a research sample, and determine the role that this transformation plays in(FDI) through the technologies and information adopted in the country

This research explores opportunities to enhance e-commerce and digital marketing in the Iraqi market with a focus on the technological infrastructure and existing challenges. Based on current data and information, it has been shown that there is an increase in the spread of the Internet and the use of smartphones in Iraq, which opens wide doors to e-commerce opportunities. However, some challenges arise such as lack of awareness of the benefits of e-commerce, improving technological infrastructure and developing regulatory legislation. The current situation requires joint efforts between the government and the private sector to enhance awareness, improve infrastructure, develop regulatory policies, and promote innovation and entrepreneurship in the field of e-commerce and digital marketing in Iraq

The transition to digitalization will reshape economic and social structures. The digital economy that many countries of the world are witnessing is very promising for innovation, increasing efficiency, and improving services in all economic sectors. So digitization has become a necessary condition for comprehensive, sustainable, and general growth. The study took a look at the reality of digital change in Arab countries by tracking their plans and strategies to promote digital change. The difficulties and challenges facing Arab countries to achieve their total digital reports or improve the digital census in priority sectors. The study led to the need to carry out integrated economic reforms by creating basic principles that constitute the principle of sustainability and scientific competition in order to strengthen the economy and enter the digital phase. Digital and new technologies play a crucial role in driving progress towards the Sustainable Development Goals by providing unprecedented opportunities for data-based decision-making, effective resource management, and sustainable development practices. They enable the collection, analysis, and dissemination of vast amounts of data related to sustainability, and empower decision-makers through Actionable insights, providing transformative tools to address the complex challenges outlined in the Sustainable Development Goals. In conclusion, the emergence of the Sustainable Development Goals indicates a global recognition of the urgent need to take comprehensive and transformative actions to address the interconnected challenges facing humanity by adopting the goals, as they represent a roadmap for collective action, with a focus on inclusivity, equity, and long-term sustainability

Gum Arabic is considered an important monetary commodity in Sudan, as it ranks first in global production and export. This research aims to analyze and prepare a detailed value chain that shows all the actors that control the processes within the value chain for this commodity in all its aspects. The research also provides a complete analysis of the value chain of Gum Arabic, starting from the producer and reaching the final consumer. The research relied on collecting primary data through personal interviews with some producers and members of associations related to the production and marketing of Gum Arabic. The secondary data was obtained from government institutions and private sector companies working in the field of Gum Arabic.

The study used the descriptive statistical approach to analyze the data, and also used a simple linear regression model to estimate the coefficients of change in the produced, exported and imported quantities of Gum Arabic for the period (2005-2015). One of the most important results of the research is that there is a fluctuation in the quantity of hashab gum produced in the study area during that period, as it took a general, significant decreasing trend, with an annual change estimated at about 17.4%.The results also showed the positive impact of the cooperative societies ring on the value chain of this crop. It also became clear from the general trend that the quantity imported into the markets via the stock exchange or public auction took a significant decreasing trend, which means the effectiveness and stability of policies related to the trade in Gum Arabic. The results showed the positive results of the companies contributing to the production and marketing of gum Arabic and their importance in the value chain of Gum Arabic, through which sales, purchases, transport and shipping to Port Sudan for external export are carried out. This study recommends the need to increase Gum Arabic nurseries to increase productivity, and work to provide intensive protection of forests

The human resource has a vital role in guiding investment and enhancing competitive advantage in the contemporary business environment. However, few researchers have addressed the role of this element in sports clubs in terms of measuring the cost of this element and its role in supporting decisions in sports clubs and being the main engine used in generating revenues in the predictable and strategic future. Building knowledge, developing the experiences and skills of the players, the efficiency of the coaches and its supporting team, as well as investing in players with high capabilities and skills, and the decisions taken regarding them, have become modern economic development strategies that lead to making the sports club able to achieve the lead among its peers from the competing sports clubs. From this standpoint, this research dealt with measuring the costs of players in sports clubs and its role in rationalizing administrative decisions that aim to raise the status of the sports club among its competitors from sports clubs through a case study in one of the sports clubs and demonstrating the extent of the impact of measuring players’ costs on the decisions taken regarding investment in the resource. Human. The research concluded that measuring human resource costs plays an important role in supporting decisions in the foreseeable and strategic term.

The research aims primarily to demonstrate the impact of applying the Financial Reporting Standard (IFRS-13) to measure fair value in reducing banking risks by addressing the conceptual framework and theoretical foundations of the Financial Reporting Standard (IFRS-13) for measuring fair value and credit risk, and determining the nature of the relationship between them. As well as measuring fair value in accordance with the Financial Reporting Standard (IFRS-13) in order to provide accounting information appropriate to the requirements of the contemporary business environment in a way that helps improve performance. The research reached a set of conclusions, the most important of which was that fair value according to the International Financial Reporting Standard (IFRS-13) can help reduce banking risks by providing the necessary accounting information that would help in reviewing the credit risk management framework in the bank before Approved by the Board of Directors, implementing the appropriate strategy for managing credit risks, in addition to developing business policies and procedures aimed at reducing these risks to the minimum possible extent

This research aims to adopt a fuzzy activity based benchmarking technique between health service units, as well as studying and analyzing activities in a way that leads to increasing the accuracy and objectivity of the comparison because it relies on correct and integrated cost data, in addition to encouraging health units to apply fuzzy activity based benchmarking between them in a way that contributes to Improve the performance of these units. This was done using the case study approach for Al-Hakim General Hospital and Al-Manathira General Hospital. A set of conclusions were reached, the most important of which are: - The use of fuzzy activity based benchmarking leads to improving and developing the activities of health service units because the information relied upon for comparison and analysis purposes represents correct and integrated cost information, meaning that benchmarking is a tool for continuous improvement. In addition to being a tool for evaluating the performance of health units. The research also came up with a number of recommendations, the most important of which are: - Encouraging the application of the fuzzy activity based benchmarking in health units and the necessity of benefiting from the experiences of developed countries such as Japan, the United States of America, and Australia, and not relying on the information provided by cost systems. The traditional way of making comparisons is that it is an incorrect tool for evaluating performance, especially in economic units that are characterized by a high percentage of indirect costs, such as health service units. Comparison must be continuous and ongoing for the performance of economic units, and the comparison must be with the best application or the best competitor

The research aims to measure the level of reporting on the business model according to the model for reporting management comments and determine the possibility of achieving an acceptable level of reporting for a sample of banks, while seeking to determine the level of tone in reporting management comments and the availability of a high level of optimistic tone for reporting in the banks sampled for the research, as well as Studying the nature of the relationship between reporting on the business model and the optimistic tone of reporting for a sample of banks.

To achieve these goals, the research was based on a content analysis method for the reports of a sample of banks listed on the Iraq Stock Exchange, with a rate of (120) views for the period from 2012 to 2021, to measure reporting on management comments, divided into six axes and according to the updated content elements in accordance with (IFRS 2021). The research was based on measuring the tone of reporting on the business model on the descriptive scale for both optimistic and pessimistic news. Statistical methods were used, represented by Bonomial Test, as well as Pearson-correlation analysis and with the help of (28 - SPSS) program. The research reached the following conclusions: Several results, including that there is no acceptable level of reporting on the business model according to management comments in the banks in the research sample, and that the tone of reporting optimistic news was prevalent in the banks in the research sample, but it was not high. In addition, there is a relationship between the tone of reporting news Optimism and reporting on the business model according to management comments for the sample banks

The research aims to promote sustainable thinking in all activities of the green entire value chain, analyzing them and focusing on reducing resource consumption, reducing harmful emissions, promoting recycling and use to achieve sustainable production, in addition to explaining the role of the green value chain in achieving cost savings and moving to green jobs in light of the application of economic principles. The paper aims to achieve the goal of the research, the case study approach was relied upon in the applied aspect, based on a set of means, including collecting financial and non-financial financials for the year 2022 and personal interviews with experts and specialists. The General Company for Battery Manufacturing - Babylon Laboratory 1 was chosen as a sample for research into tracking the activities of the total green value chain starting from From research, development, design and purchasing activity to marketing and recycling for production procedures.
The study reached a set of conclusions, the most important is the use of the green value chain in the General Battery Manufacturing Company - Babylon (1) contributes to reduce costs and increase production quantities. Also low-cost recycling of spent batteries is to reach competitive prices compared to the prices of competing products . It reaches sustainable production in the factory. Babylon 1 for dry batteries

Objective of the study: This study aims to explore and analyze the effective contribution of accounting culture values ​​in enhancing the readiness for strategic change of Al-Joud and Nour Al-Kafeel companies, affiliated with the Holy Abbasid Shrine. Research highlights how accounting values ​​can be a vital factor in preparing companies to implement future strategic transformations.
The importance of the study for the organization: The study helps determine the extent to which accounting culture values ​​influence companies’ readiness for strategic change, and provides recommendations to enhance these values ​​and readiness and effectiveness for change.
The importance of the study for society: The study contributes to understanding how local companies, especially those with cultural and religious orientations, can be aware of the importance of strategic change and how they can contribute to improving the local business environment.
Study Methodology: The study relied on the use of a questionnaire that was distributed to employees of Al-Joud and Nour Al-Kafeel companies. The questions varied to examine the impact of accounting culture values ​​on companies' readiness for strategic change, and the data was analyzed using statistical methods to reach accurate and reliable conclusions.
Study conclusions:
1. The study shows that accounting culture values ​​play a vital role in improving companies' readiness for strategic change.
2. Awareness of the values ​​of accounting culture leads to enhancing positive interaction among employees and increasing their readiness to implement changes.
Study recommendations:
Promote communication about the values ​​of accounting culture to enhance understanding and commitment and establish and organize training courses to enhance awareness about the importance of strategic change

Securing financial information is essential in the digital world, and in light of the challenges faced by economic units represented by the danger of advanced cyber threats that affect their accounting systems and cause the theft and destruction of their data or the destruction of their infrastructure, which makes them faced with the need to enhance the security of their systems by activating the field of cyber security with all its requirements. To confront or reduce the risk of these threats and ensure business continuity Therefore, the current study aimed to understand cyber security practices and evaluate the requirements for achieving it, and the seriousness of this field’s threats to accounting information systems in economic units. To achieve the research objectives, the two researchers used the deductive approach to frame the theoretical side by using Arab and foreign references, periodicals, and the Internet, and the inductive approach to frame the practical side of the research through... Evaluating cyber security requirements on the accounting information systems of economic units in the local environment, and relying on extrapolating data and information obtained according to a questionnaire that included several questions in three axes for the research sample, represented by those with experience in the field of cyber security and accounting information systems in economic units, The data collected was analyzed to detect system weaknesses and their impact on data security using statistical techniques and methods. The results of the study showed that there is a positive value between cyber security and accounting information systems, which emphasizes the importance of directing attention to enhancing cyber security in economic units, as it indicates Statistical results indicate that cyber security directly affects accounting information systems, which highlights the importance of enhancing cyber security in economic units. Recommended the study emphasizes the need to direct investments towards implementing technical solutions and administrative procedures to effectively achieve cyber and accounting security, in addition to the need for economic units to disclose in annual reports the cyber risks to which they are exposed and how to confront them in order to enhance their value

This search aimed to identify the impact of the International Financial Reporting Standard (IFRS15) on the investors' decisions. The research dealt with the concept, objectives and requirements of applying the International Financial Reporting Standard (IFRS15) in addition to the requirements of presentation and disclosure and the statement of the concept of investors' decisions and their importance and influencing factors, and a discussion of the relationship between the research variables as the two researchers relied on the method of information content analysis to measure the search variables in a sample of Iraqi banks listed in the Iraq Stock Exchange, numbering 15 banks, for a period of ten years from 2012-2021,The research found that there is a significant positive (directive) relationship between the adoption of the International Financial Reporting Standard (IFRS15) with the investors' decisions, which in turn indicates that the greater the trend towards adopting the practices of the standard, this is accompanied by a rise in the levels of investors' decisions. The results of the research also found that there is a positive effect of adopting the International Financial Reporting Standard (IFRS15) in the investors' decisions in the banks of the research sample

The study aimed to determine the relationship between free cash flow, and earnings management. The study examined a sample of (15) companies listed on the Iraqi Stock Exchange for the banking sector during the period extending from (2012-2021). The study was based on the use of the free cash flow measurement model (Jutami et al., 2011). As for measuring earnings management through... The model (Kothari et al., 2005) to measure the quality of accruals, and the study relied on the applied practical test of the relationships deduced in the theoretical side of the current study. We relied on actual data collected from the reality of the financial statements of the Iraqi banks sample of the study, to reach the extent of the impact of the flow Free cash in profit management in the banks of the study sample, and two statistical analysis programs were used, namely (SPSS). Upon examination, the study concluded that there is a positive and significant effect of the level of free cash flow on earnings management

The current research aims to demonstrate the extent of the possibility of enhancing the objectivity of cost allocation in light of the compatibility of the theory of the innovative solution and the philosophy on which the theory is based and the techniques provided by the strategic approach to cost management. The endeavor of economic entities to build a global competitive advantage through innovation and creativity in all aspects and activities inside and outside the unit is based on a set of techniques and procedures that help them achieve two basic goals, the first of which is reducing costs and the second satisfying the customer with innovative and creative products that add value to him, by transforming creative and innovative ideas. From an intangible idea to tangible results that will increase sales and profitability in the long term in light of strategic cost management to achieve objectivity in cost allocation and provide innovative solutions to the criticisms suffered by the strategic approach to cost management techniques. For the purpose of proving this, a random sample was chosen, With a group of professional and academic cadres related to administrative and accounting specialization, with a ratio of (41) individuals, in order to reach the results of this effect according to the results of data analysis using the statistical program (SPSS) for the purpose of testing hypotheses, as well as a set of measures. Other statistics. The research reached a set of results, the most important of which is that the innovative solution theory contributes to solving problems related to non-financial items that are used as a basis in the cost allocation process, leading to improving financial indicators by reaching the objectivity of cost allocation in light of overcoming the criticisms associated with the techniques of the strategic approach to cost management

This research aims to identify financial and non-financial indicators to evaluate electronic accounting systems and highlight the positive role of digital transformation of business models in developing accounting systems. The research also aims to investigate the reality of electronic accounting systems and evaluate them to serve users of accounting information according to the needs of the labor market.

The research targeted a sample of electronic accounting systems used in the labor market to analyze their procedures using the analytical approach in terms of inputs (currencies, networking, and multiple activities) and processors (stores, salaries, assets, customers, and suppliers) as well as outputs (financial statements, financial ratios, and clarifications). We have found that there is a discrepancy in the procedures of electronic accounting systems in terms of inputs, processors, and outputs to serve users of accounting information. There is also interest in digital transformation practices to develop the reality of electronic accounting systems to suit the requirements of the Iraqi labor market

The research aims to identify the impact of using digital transformation technology on the quality of external auditing and its reflection on the value of the company. To achieve the objectives of the study and test its hypotheses, the study used the descriptive analytical method by studying and analyzing what was reported in previous studies and literature related to its variables towards building the methodological framework for the study. The researcher used the questionnaire tool. In collecting information for the study, the sample of the exploratory study consisted of a group of faculty members in Iraqi universities with accounting specialization, as well as auditors working in the Office of Financial Supervision and external audit offices. The study reached a set of results, the most important of which are: that digital transformation can be a factor. Important for improving the efficiency and accuracy of external audit operations, digital transformation provides the technological skills necessary for the success of the auditor’s performance and makes it more effective and accurate, which contributes to enhancing audit work performance and improving the ability to make better decisions.

The process of studying and analyzing the cost of university students is considered one of the most prominent administrative processes carried out by the administrations of all educational institutions. In this process, it relies on cost management methods that enable it to analyze and manage the student cost, which gives it the understanding and ability to make many correct decisions, including opening or closing the study or expanding student admission. The research aims to measure the student cost in the departments of the College of Management and Economics using a system (TDABC) and the benchmarking method.

The study concluded that the high academic ranks found among faculty members in departments have a significant impact on the costs of educational service, and this appears in the rise in salaries for this segment as well as the rise in salaries and wages for lectures, as the salaries and wages of faculty members constitute a proportion It ranges between (95-98%) of the costs of providing educational services. The study recommended the necessity of using the (TDABC) system in the process of measuring student costs (academic year/semester), with the assistance of professors of cost and administrative accounting in the process of measurement, study and analysis.

The emergence of ideas of sustainable development and social responsibility of economic entities contributed to reconsider the concept of performance. Sustainable development works to create the principle of balance between the economic, environmental and social dimensions in achieving the goals to link the economic entities and market. The goal of the research is to highlight the ability of the cost dashboard in evaluating the sustainable performance of economic entities, as it relies on a set of important indicators and basic information related to the activity of the economic unit, which essentially allows for making rational decisions and achieving goals within the framework of sustainable development. The research adopted the analytical method of previous studies to shed light on the cost dashboard technology, its applications, and the benefits achieved from it to reach its role in measuring the sustainable performance of economic units. The paper provide a set of conclusions, the most important is the cost dashboard technique contributes to achieving sustainability requirements and reaching sustainable performance to distinguish economic units. Accordingly, it was recommended that economic entities should apply the cost dashboard technique and benefit from the cost savings

Credit policy plays a vital role in determining the economic growth path of countries. By adopting balanced and effective credit policies, investment and innovation can be enhanced and economic growth can be sustained in a sustainable manner, which contributes to enhancing the economic well-being of societies. Credit policy represents a set of decisions and directives taken by the government. Or the central bank to control the supply of money and credit in the economy. Credit is considered one of the basic factors that affect economic growth, as it can finance investments, enhance consumption, and stimulate economic activity in general. Lowering interest rates can stimulate investment and consumption, which increases economic activity and enhances growth. On the other hand, raising interest rates can reduce investment and consumption, which negatively affects growth. In addition, credit policy also affects inflation and financial stability. In short, credit policy plays a vital role in guiding economic growth and achieving financial stability, and it is important to take Carefully, according to the conditions of the economy and specific development goals, the research problem was determined by the extent to which banks’ credit policy affects economic growth. A hypothesis was determined to research whether there is an impact of policy changes related to granting bank credit on economic growth. The researcher reached a set of conclusions, the most important of which is showing the importance of Credit policy is a vital tool in directing economic growth, as appropriate interventions in the financial market can enhance investment and stimulate the economy. The researcher recommended taking measures to support emerging and innovative sectors by providing appropriate financing and an appropriate regulatory environment, which enhances innovation and enhances economic growth

Digital transformation today plays an important and major role in reshaping the landscape of the contemporary business environment and its development in all parts of the world and in all fields. Therefore, this research aims to shed light on the importance of digital transformation of business models and the extent of its impact on the quality of accounting information and its role in enhancing corporate governance in controlling and managing its operations in Iraq. The issue of digital transformation is one of the important topics that all parties working in Iraq seek to achieve in order to achieve economic and financial reform and try to benefit from the great advantages and facilities provided by modern technologies in solving many of the problems and obstacles of work in the Iraqi business environment.

This research relied on two main hypotheses. The first hypothesis focused on the impact of the digital transformation of business models on the quality of accounting information through its impact on the qualitative characteristics of accounting information. The second hypothesis focused on the extent to which the digital transformation of business models affects enhancing corporate governance in Iraq. An electronic questionnaire was prepared and developed, the data of which was allocated to test the research hypotheses. The answers of a sample of (135) people were collected, including professors, accountants, managers, auditors, administrators, and businessmen working in Iraqi institutions and companies. The research came out with a set of conclusions, the most important of which are: There is an important and significant impact of digital transformation on the quality of accounting information by increasing the significance of most of the qualitative characteristics of accounting information. The research also found the importance of digital transformation of business models in enhancing the role of corporate government in monitoring and managing its various operations. The research presented a set of recommendations, the most important of which is the urgent and necessary need to shift to adopting modern technological technologies and digital transformation in the Iraqi business environment, legislating laws and providing facilities by the government and regulatory authorities to activate this transformation to keep pace with development in the contemporary business world

The research aims to test the impact of the characteristics of audit committees on the quality of financial reports in Iraqi companies listed on the Iraq Stock Exchange, using a sample of (18) banks and companies listed on the Iraq Stock Exchange for the period (2013-2022), and used the descriptive and analytical approach to the data and information contained. In the financial reports of the banks in the research sample, I also used ready-made software, including MS Excel and SPSS, to test hypotheses and answer questions related to the research problem and reach the goals. The research concluded that there was no effect of the characteristics of audit committees in their dimensions (independence of the audit committee, experience Financial reporting for members of the audit committee, size of the audit committee, audit committee meetings) quality of financial reports according to the receivables approach. It was also found that there is no effect of the characteristics of audit committees in their dimensions (independence of the audit committee, financial experience of audit committee members, size of the audit committee, audit committee meetings) quality. Financial reports according to the reservation approach

The aim of the research is to identify the role of accounting disclosure in assessing market risks in light of modern business models. The descriptive and analytical approaches were relied upon, and by collecting data via a questionnaire form and analyzing it with the statistical program (SPSS), the study concluded: The information that is disclosed contributes to providing investors and creditors with the necessary information, which enables them to make decisions appropriate to their goals. There is also an impact of accounting disclosure in evaluating the four types of market risks in light of modern business models. The research recommended the need for companies to provide more information and to make it available to investors in a transparent and timely manner to make more accurate decisions and direct their investments and loans better, and that future studies should be aimed at studying the relationship between accounting information and risk assessment in modern business models, which makes it necessary Companies must improve their financial disclosures to meet the specific needs of investors and creditors

The research aims to study the sustainable balance scorecard and explain the reasons for the shift from traditional production to sustainable production and its role in improving the sustainable strategic performance of economic units.

To achieve the objectives of the study, the researcher relied on the deductive approach in the theoretical aspect and also used the practical, applied analytical approach based on the data of the General Transport Company for the purpose of improving the company’s sustainable strategic performance. The study summarized a set of conclusions, the most important of which are: The profitability of the transport company during the year 2017 amounted to (0.2), and in the following year in 2018, the ratio increased to become (0.10), due to the increase in the number of passengers from 16.3 million passengers to 19.3 million passengers, as well as the growth in spending rates through... The increase in the percentage of passengers during the year 2017 reached a percentage of (0.23), and in the following year in 2018, the percentage jumped to become (0.31), which is a very good percentage and represents a real direction for the transport company to provide the best services to passengers. The study concluded with a set of recommendations, the most important of which are: drawing the attention of Iraqi economic units towards developing their sustainable performance, educating workers about the emergence of interest in environmental aspects, in addition to encouraging the company’s cadres to innovate and create, and raising the morale of workers by granting incentive rewards

The current research aims to reveal the nature of the relationship between applications of artificial intelligence and the quality of auditing, as the financial and administrative development witnessed by all activities of business institutions has led these institutions to seek ways and mechanisms that contribute to improving the monitoring and evaluation process in their various departments. Among these methods that business institutions have begun in general, it employs what is known as artificial intelligence applications. Since the internal audit function is one of the important functions in institutions due to the multiplicity of its activities, the increase in business volume, and the increase in competitiveness between institutions, and because the applications of artificial intelligence are based on the principle of making the best decision based on collecting and analyzing data through the use of modern technological techniques and applications, therefore many institutions have begun to turn to Adopting artificial intelligence applications in controlling the quality of internal audit in an effort to reach a better level of performance. To achieve the research goal, the researchers distributed a questionnaire to employees of Trade Bank of Iraq, AL-Najaf branch. The research reached a set of conclusions, the most important of which is the limited reliance on artificial intelligence applications in the bank under study, which negatively affects the efficiency of the audit process. The research also presented a set of recommendations, the most important of which is that Iraqi institutions in general and the institution under study should rely more on artificial intelligence applications because of their Importance in improving audit quality.

The study aimed to analyze and evaluate the role of environmental auditing in supporting sustainability reports to reduce the negative effects of oil companies’ gas emissions. This is because environmental auditing has an important role in reducing the risks resulting from oil companies through their compliance with government laws and legislation and global guidelines issued by the authorities concerned with sustainability in the oil and gas sector. The research community of Iraqi oil and gas companies. The research sample is the Central Oil Company for the period 2018-2020. The study concluded that the measures taken by the company to reduce carbon dioxide emissions were weak, as it was noted that their quantity had increased even though it was among the Iraqi environmental determinants. The reason was due to the impact of fuel combustion processes from refining furnaces, boilers, and other industrial activities. The weak measures taken by the company to reduce methane emissions and their exceeding the permissible Iraqi environmental limits. The study recommended the need for the Middle Oil Company to take appropriate measures to reduce carbon dioxide emissions associated with the company’s operations because of its harmful environmental effects on the climate and society. It also recommended the need for the Middle Oil Company to implement a good and successful environmental management system through a plan to monitor environmental pollutants resulting from operational and production

The current study aimed mainly to test the extent of the impact of tourism guidance in developing cultural tourism, by searching for the knowledge gap and trying as much as possible to reduce or bridge it to explain the nature of the relationship between the variables, as tourism guidance was adopted in the workplace by removing it as an independent variable, and tourism culture by removing it as a variable. A certified. Tourist guidance is one of the concepts that has been deepening in the tourism industry, due to the increasing interest of tourist destinations in this profession and considering it essential for enlightening the tourist and deepening his knowledge of the place he is going, in addition to realizing the extent of its relationship sometimes with forming the tourist’s mental image of the tourist destination and the local residents present. In this destination, tourism guidance is one of the concepts that has begun to deepen in the tourism industry, due to the increasing interest by tourist destinations in this profession and considering it essential for enlightening the tourist and deepening his knowledge of the place he is visiting, in addition to realizing that it is necessary to note the extent of its relationship to forming the tourist’s mental image of the destination. tourism and the local population present in this destination, and on this basis, cultural tourism has been constantly identified in tourism work as one of the most important sectors of global tourism. According to the World Tourism Organization, cultural tourism is: a type of tourism activity in which the visitor's primary motivation is to learn, discover, experience and consume tangible and intangible cultural attractions/products at a tourist destination. These monuments/products relate to a range of physical, intellectual, spiritual and emotional attributes characteristic of a society including arts, architecture, historical and cultural heritage, culinary heritage, literature, music, creative industry endeavors and everyday life.

The current study aims mainly to test the extent of the impact of tourism security in presenting its concerns to organizations, institutions and agencies interested in developing the tourism sector throughout the country in general and tourist behaviors in particular, through which it seeks to reduce the knowledge gap that explains to us the nature of the relationship between these variables. As tourist security in the workplace was adopted as a deportation as an independent variable, tourist behavior as a dependent variable. Tourism security has a major role in revitalizing the tourism sector and all its types, as the higher the level of interest towards tourism security, the higher the behavior of individuals and their motivation towards adhering to the regulations and instructions that ensure the safety of the individual tourist, which had a great motivation in attracting tourism to the country. In addition to that, the interest In the tourism sector, the availability of the security element helps to improve the country, and the availability of the elements of awareness and awareness among individual tourists reflects to us the importance of tourism in the country, which is generally reflected in the society in which the elements of tourist attraction are available. The most important findings of the research were the pursuit of the elements of stability and reassurance to face expected surprises without creating a disturbance in the prevailing situation and in the tourist’s behavior through different reactions to the prevailing situation, which means that reassurance and stability are diminished. In this sense, everyone talks about the security of the individual or the citizen. In general, the most important recommendations were that the managements of tourism organizations must work to provide tourism security for both tourists and their internal feeling by providing the element of security as it is a basic need that the tourist seeks to satisfy

Performance is considered a widespread concept due to its importance in the tourism institution. It is considered one of the most important topics that preoccupy leaders. It expresses the extent of the success or failure of the tourism institution in its business environment, as it represents the motivation for its existence. It is also considered the most contributing factor to achieving its main goal. It is survival and continuity

In order for the tourism institution to be able to control and adapt to the changes that occur in the environment surrounding its work, which allows it to maintain improved performance compared to what it was in the past; It was necessary for it to find a new leadership style that would ensure continuous improvement in performance and keep pace with the changes taking place. For these purposes, several leadership styles emerged, including the transformational leadership style, as it represents one of the appropriate administrative methods for leading change processes in the tourism institution, and thus it is considered a basic pillar. To improve the performance of the tourism enterprise. Therefore, the research included four sections. The first section included the research methodology, while the second section dealt with the theoretical aspect of the research variables (transformational leadership and institutional performance), then the third section turned to the statistical analysis of the research, and the research concluded with a set of conclusions and recommendations that the research had indicated. the fourth

High performance is one of the most prominent goals that business organizations strive for. Therefore, they work to bring about changes in methods and methods of work and introduce new methods and techniques. They also try to develop the capabilities of their employees at the individual and group levels to reach the level of creativity in achieving quality in tourism service. Level of activities and projects; With the various trends of its visible and invisible products, it therefore works effectively to manage human resources and human capital based on job analysis and evaluation to reach a more accurate performance evaluation and a high level of performance...

Here the interrelation appears between what should be clarity of duties and responsibilities and the division of work based on the qualifications, capabilities, capabilities and experience of human resources and at various planning and executive levels and the clarity of evaluative criteria indicators and their connection to the quality of tourism service.. The quality of tourism service is considered a measure of the degree to which the level of service rises. provided to tourists to meet their expectations, and therefore providing a service of distinguished quality means matching the actual quality level with tourists’ expectations or exceeding them in some cases. These expectations are built on the basis of dimensions through which the quality of service provided is judged. The importance of service quality as a basis for achieving high performance has increased. Quality is no longer an end in itself, but rather a means through which the organization seeks to achieve the required performance.

Quality has become a state of satisfaction for tourists in the first place, and therefore the secret of the success of any tourism industry in various countries of the world. Hence the idea of ​​this research came, “The impact of the quality of tourism service in achieving high performance,” with a field study of how to provide tourism service at Najaf Al-Ashraf International Airport. The research included five axes, the first dealt with the research methodology, the second dealt with the theoretical aspect of the research, then the third axis came to show the analysis of the study variables, while the fourth axis dealt with the statistical analysis of the research, and finally the fifth axis was to include conclusions and recommendations