AL Ghary Journal of Economic and Administrative Sciences

In this research, we are trying to convey some aspects of the Chinese experience despite the great difference in many economic possibilities. Most importantly, the change and reform approach in China came from within and with pure national will, while in Iraq, political and economic change occurred from the outside in an economy exhausted by wars and tight international sanctions. We seek to project this experience as much as possible onto Iraq in general and seek a national experience in economic reform in particular.

Public revenues are one of the most important tools that have a clear impact on economic activity, as well as the balance of payments, which is no less important than public expenditures because it reflects the external activity of the national economy. Public expenditures are linked to a wide range of economic variables, including the balance of payments. The balance in the balance of payments if it suffers from an imbalance

Fiscal policy holds an important place among macroeconomic policies, as it is a key tool that the government can use to guide the course of economic activity. However, fiscal policy in developing countries in general and Iraq in particular is characterized by significant structural imbalances, since the general budget of the state relies heavily on a limited single source to get a significant portion of the public revenue, namely the oil sector, in addition to the imbalanced public expenditure , which has been a result of a more focus on the current expenditure than on investment. Current expenditures has represented the bulk of public expenditure as whole.

Because of the rent nature of Iraq's economic system, it has become one of the economies that suffer from structural imbalance due to growing economic focus on the oil sector, decline of productive and commodity activities, rise of service sector, decline of tax contribution to public revenues, and the difficulty facing tax and customs administrative control. Moreover, as a result of financial and administrative corruption, the budget can no longer be financed by sovereign sources of financing. It has depended on oil revenues, in the light of the lax contribution of the rest of the sectors to total public revenues.

The research aims to know the details concerning the general budget in Iraq by addressing the budget's outcomes in order to know the effects of deficit on Iraq's economic growth during the 2003_2019 period. It focuses on the sectoral effects of budget deficit that may hit the economy in the long term

Prior to the announcement of the Agenda (2030), the Iraqi constitution stipulated constitutional values that were largely in line with the spirit of the sustainable development goals, as it included constitutional articles that stipulated the promotion of good governance, equality and human rights, and not excluding any group of society groups or nationalities. These constitutional texts constituted significant progress in the areas of human rights in education, health, social care and the right to sustainable development, in addition to the texts they contained in promoting good governance, equality and justice. Accordingly, it can be said: The Iraqi constitution, which was approved in (2005), has taken into account the rights of everyone and not leaving anyone behind.

Despite the decades that the country has faced and the resulting many problems and challenges, and the consequent destruction and almost complete collapse of the Iraqi economy and its infrastructure, there is hope and optimism about the possibility of overcoming this dark stage through Iraq’s success in its relentless pursuit of progress. achieved in the sustainable development goals, and the research aims to find solutions to the problems and challenges facing the country, and at all levels, whether economic, environmental, social or political, and the urgent need for solutions to these immediate and future problems, the sustainable development goals were the most important and optimal solution Which the world and Iraq have resorted to, due to the comprehensiveness of its objectives and broad areas of interest on the one hand, and its future vision on the other hand, and the many opportunities available to the country, which should be traversed to reach significant progress in achieving the goals of the agenda

The research aims to shed light on the historical development of oil contracts from the concessions that appeared in the beginnings of oil discoveries until the present time, and to clarify the direct impact of the development of oil contracts in the stages of the oil industry in Iraq. The research problem was that the issue of focusing on the exploitation of a certain stage of the oil industry through contracts concluded by the governmental authorities of the producing country in relation to the investment of the oil in it creates imbalances within the oil sector. The research was based on the hypothesis that: the development and change of the legal system of the oil sector affects negatively or positively the oil industry, just as the development of oil contracts has a positive impact on the quantity produced and thus oil revenues. The research reached a number of conclusions, the most important of which are the stages of oil explorations that are not proportionate to the increasing volume of production and the volume of reserves.

The feasibility study for investment projects is of great importance to those who invest in the public and private sectors, as it determines the investment decision to ether accept or reject the project. In addition, it is characterized by its dealing with many variables that are expected to occur in the case of the establishment of the project, to find the impact of these variables in the establishment of the investment project and its success.

The feasibility study has an important and prominent role in the success of projects related to the development of the health and education sector, including projects of importance for education and health centers, due to the objectives of these centers in providing an appropriate and advanced educational and health environment for a large segment of patients as well as researchers and students of primary and higher studies. Hence, the idea of research came to highlight the nature of investment and its possibilities in such projects, for the purpose of encouraging investors to invest in this area of importance in society and the urgent need for them.

The feasibility of establishing the project was identified through numbers of tables containing the estimated data of the technical and financial aspects of the project. That is, in order to develop an integrated study using financial and commercial standards for the purpose of reaching the possibility of accepting the project and realizing its feasibility in the future, and to access indicators of interest to the investor to help them make decisions. The project therefore contributes to providing its services to a large segment of the patients and researchers in the community, and its contribution to supporting the country's infrastructure.

Our research started with its basic idea related to deleting zeros from the Iraqi dinar, as a result of a real need in the Iraqi monetary system, as a result of the significant decrease in the purchasing power of the Iraqi dinar, which is incompatible with the strength of the Iraqi economy, with the presence of enormous oil wealth, and the possibility of accumulating large cash reserves , with the rise in oil prices for a country that is the second oil producer in OPEC, and that these factors are a source of an economy that has enhanced elements for development, which calls for possessing a currency worthy of being reflective of the strength of this economy that has scattered successive wars and various crises from the value of the Iraqi dinar, which was Decades ago, many currencies of neighboring countries outperformed in its value, and that restoring the Iraqi dinar needs bold measures in deleting the zeros from the Iraqi dinar to restore its value, and to give a clear picture of the underlying forces and the lever of the Iraqi economy, by adopting studied and planned steps and monetary transformations in safe conditions.

Before embarking on any investment project, it is necessary to conduct some preliminary studies called economic feasibility studies, and this is to reach a decision to complete this project or reject it. And the reasons and objectives of establishing them, as well as the types and forms of these projects, up to the project cycle, and then we will address the definition and highlight the importance of feasibility studies and their most important characteristics and classifications As well as the areas of its application and finally the stages of its application, and that the industrial sector is one of the main pillars of the economy of Najaf Governorate and contributes greatly to the diversity of local production in it. The proposal is that it contributes to providing high quality goods at reasonable prices compared to the imported product. The project is also able to recover its spent money within a period of one year, bearing in mind that the project creates job opportunities and fills the need of local demand by providing the local product instead of relying on imported goods and thus increasing the economic output

Employment policies and manpower planning have a major role in limiting the increasing phenomenon of unemployment in global economies, as you cannot see an economy in which unemployment rates are low unless manpower planning and employment policies have real concerns. Algeria is one of the developing Arab countries that have adopted distinct employment policies At the level of the national economy, after its unemployment rates had exacerbated in conjunction with the processes of transition towards a market economy and the decline in oil prices in 1990, where it worked to adopt diverse and comprehensive employment policies through (the structural reforms that it implemented in cooperation with international financial institutions and the proper guidance of economic policies and mechanisms within the designated ministries To support and promote investment and employment, as well as reforms of the banking system and administrative and legal legislation), these policies have collectively managed to create an attractive environment for local and foreign investments, which increased their GDP growth and decreased inflation and unemployment rates.

As for Iraq, it did not pay any attention to manpower planning and employment policies, which exacerbated unemployment rates throughout the study period. It was dependent on employment in a random and unplanned manner, as absorbed by the state’s public institutions and extractive oil industries, which are usually limited in employment, so Iraq must take advantage of Algeria's experience in its operational policy and its application if it wants to take real and serious steps to reduce the phenomenon of unemployment and its serious consequences for peace and social security.

The idea of the res research started from the importance of having massacre in any city Urban area , but unfortunately the city of Al-Diwaniya is currently suffering from random butchering due to the closure of the only massacre in the city by Al-Diwariya Environment Department from 2017 until now. This is for violating the environmental Conditions and also for its proximity to the population after the expansion of the city of and what is required to prove is that the establishment of this project, that has been studied, is economically feasible enough to attract the investor and are the returns of the project sufficient to cover all the expenses and costs that will be spent to implement the project, and can the project
a chieve a profit?

It was found through the criteria approved by the feasibility studies that it is conomically viable, as the pay back period is considered good for the purpose of recovering all investment costs. The profits achieved during the life of the pro are encouraging. Also, the project is of social feasibility for the city on which the project will be built, and one of the most important social criteria for the project is the environmental standard through its contribution to solve the problem of random slaughter that the city suffers from.

An economic feasibility study for a project to establish a pilot field for the production of local table eggs in Najaf Governorate While the criteria for commercial profitability, the results showed that all criteria refer to the feasibility of the project from the point of view of commercial profitability and that the results are positive, as the recovery period for the investment cost is appropriate, as it reached approximately (

(1.14) years, which is a period of time considered acceptable by investment decision makers. Because the investor is able to recover his investment within the specified period.

As for the project’s net present value criterion at a discount coefficient (8%), the results showed that its value (15,347,962,728, 3) was positive.

It is a value that is very encouraging, as is the case with the profitability coefficient criterion. The results showed that it is greater than one (1.29 <1), which is a good and encouraging ratio. As for the accounting return, we have found that its value is (37.64%), meaning that the investor can achieve this percentage during the year. It is an encouraging percentage for the investor in this field. With regard to the project’s internal rate of return criterion, which amounted to (23.46%), the results appeared to be greater than the prevailing interest rate. As for the criterion of return on fixed capital, it was a good rate of (37.64%) annually, and that the project had achieved a liquidity ratio. Annual cash (2.26%)

Purpose: The current study aims to test the relationship between the behavior engineering model and the performance of the tour guide through the mediating role of cultural competency and the moderating effect of the entrepreneurial mindset in tourism companies in Najaf.

Methodology/Design: The current study targeted a comprehensive inventory method on the study population represented by the directors of tourism companies and their assistants, as (111) questionnaires were distributed, and after the data was sorted and checked, it was found that the questionnaires were valid for analysis are (95) questionnaires out of (101) questionnaires were retrieved, and they were analyzed According to the method of structural equations modeling/method of least squares and using (SMART PLUS v. 3.3.2) and (SPSS v.24) to examine and analyze the data.

Results: The study reached a set of results, the most important of which is the existence of an influence and correlation relationship between the behavior engineering model and the performance of the tour guide, and the cultural competency and the entrepreneurial mindset reinforced this relationship.

Authenticity/Value: The study adopted the employment of an intermediate and an interactive variable to show their impact on the relationship between the independent variable and the dependent variable. This is a new trend in the field of research and application.

In this study, we sought to test the relationship between two important variables in the academic administrative field, namely strategic inclusion and digital entrepreneurship. The study aimed to shed light on unexplored concepts within the academic and practical fields in both the Iraqi and Arab business environment, in addition to synthesizing variables that had not been previously studied together, even at the global level.
The tremendous development in information technology has created an urgent need in the Iraqi business environment to study digital business extensively, and that the newest forms of business are entrepreneurial in nature, and here was the important role of studying digital entrepreneurship in bringing together two important modern characteristics, and from that the type of tool that enhances it must be studied. Which is strategic containment.
The importance of the study stems from the importance of its variables and the role of those variables in developing the Iraqi work environment by keeping pace with the digital business environment and how to choose the appropriate leadership style and strategy.
The applied quantitative approach was used to test the study variables within the Iraqi business environment by adopting a measure for each variable. The study was applied in a private educational institution, which is Al-Kafeel University in the holy city of Najaf. The size of the study population was (270) and the research sample was (160) consisting of A group of deans and university teachers, in addition to a group of heads of scientific and administrative departments. The questionnaire was distributed electronically to them. The data was also analyzed statistically using SPSS 25 and SmartPLS.
The study reached important conclusions that show the importance of the relationship between strategic inclusion and digital entrepreneurship and strengthening that relationship.

The current research aims to test the effect of the organizational conspiracy theory on strategic anxiety, as well as, descriptive statistics for variables and dimensions, to achieve the objectives of the research, a hypothetical model was formulated that reflects the study hypotheses, as it consists of three main variables, the independent variable are the organizational conspiracy theory It was measured together (9 items) , while the dependent variable was strategic anxiety dimensions (fear of the future, social disorders, threats and competitive inconsistency). The research adopted exploratory descriptive approach. The questionnaire was a main tool for data collection, the research was applied in the Maysan Governorate Police Directorate. the sample of research consisted of (251) officers of total population (727) which were recovered, while used statistical programs by (SPSS V.24, SMART PLS V.3.3) to analyze the raw data, The research tested the seven main hypotheses and sub-hypotheses, the results of the statistical analysis are the validity of hypotheses, as well as a number of results, a significant influence of the organizational conspiracy theory on strategic anxiety

The main objective of the current study is to clarify the intellectual relationship between the strategy S5 with its dimensions of product development and then support this relationship with the field side, and in the light of this relationship, the correlation and influence between the study variables are tested, and in order to achieve this purpose, the researcher designed a hypothetical scheme clarifying the nature of the relationship between the variables of the study.The problem of the current study revolved around finding solutions for organizations that want to develop their products in ways that maintain competitive prices and high quality, as well as knowing the impact of each of the dimensions of the strategy S5 (sorting, arranging, cleaning, standardization, and sustainability) in the product development process.The practical aspect of the study was applied in Al Wasat Refineries Company, where the researcher adopted the descriptive analytical approach, and the study sample was chosen intentionally in order to obtain the best results. 14 forms are not suitable for analysis, so 168 forms remain subject to statistical analysis, and the total response rate by respondents was 85.7%.The study reached a set of conclusions, the most important of which is the existence of a positive statistically significant correlation and impact between the strategy S5 and product development, and in light of this the researcher presented a set of recommendations, the most prominent of which was that the company’s management should adopt the five years strategy in all its dimensions and apply it clearly and support implementation from We have the senior management of the company in order to obtain the best results

The research aims to verify the existence of the effect of proactive marketing on customer satisfaction for the Asiacell Mobile Communications Company in Iraq. It has its customers, enabling it to achieve superiority over its competitors.

The researcher adopted the descriptive analytical method, and used the questionnaire as a basic tool for collecting information.

The study started from a set of main and sub-hypotheses, which were tested by AMOS and SPSS programs, after which the data obtained from a deliberate sample of managers and senior and middle management officials in the company under study were processed. The sample size was (96) respondents.

One of the most important conclusions reached by the study is that proactive marketing plays an important and essential role in achieving customer satisfaction.

Then the study came out with a set of recommendations, the most important of which is the need to prepare in-depth and accurate research and studies to discover the needs and desires of customers and try to know their wishes and undeclared needs in order to design and create new services and offers that suit them and achieve high satisfaction for the company's customers.

This study aims to provide a clear perspective on strategic innovation and its implications for organizational sustainability. For this purpose, if the study provided a comprehensive framework for the most important contributions of researchers on the variables of the study supported by the analytical framework for the opinions of (200) university leaders (deans, associate deans and heads of departments) in Iraqi universities. The study examined strategic innovation as an independent variable through two main dimensions, strategic investment renewal and exploratory strategic renewal. Then organizational sustainability as a dependent variable with four dimensions: the environmental, economic, social and technological dimension. The study used the questionnaire as a main tool to collect data related to the variables. The results showed that there is a significant effect and correlation relationship between the strategic innovation in its two dimensions: organizational sustainability in its various dimensions. The study indicates a number of recommendations, the most important of which are the colleges of the study sample, focusing on activities that require the current skills and expertise of college employees and working to develop these experiences and skills as well as the importance of the colleges in question being constantly monitoring changes in their external environment and studying their different effects on their educational and work programs and services To improve it in order to enhance its competitiveness, especially in light of the increasing number of private universities in recent years.

Purpose: The research aims to identify the role of Organizational Virtuousness in promoting organizational sustainability, as the research focused on of the opinions of a sample of faculty members at the University of Kufa. Proceeding from the problem that the researched higher education institution suffers from weakness or lack of interest in the issue of organizational sustainability, the research problem has been formulated as follows: "The emergence and strengthening of organizational sustainability is directly affected by the level of Organizational Virtuousness in the research institution."

Design/Methodology: For the purpose of completing the requirements of the current research and in order to represent the target research community, the random sampling method was adopted, as (270) questionnaire forms were distributed directly to a sample of the teaching staff of the University of Kufa, and (240) valid forms were retrieved for statistical analysis at an average of Response (89%), and the collected data were analyzed using a set of statistical tests available in the two statistical programs SPSS V.26 and Smart PLS v.3.3.2.

Practical Results: The research results showed that there is a direct effect of Organizational Virtuousness on organizational sustainability in the institution under study.

The Importance Of The Research: the scarcity of previous studies (Arabic and foreign) that included the research variables (Organizational Virtuousness, and organizational sustainability) together in higher education institutions. Higher education in Iraq in general because this sector is of great importance to society, the environment and the economy, and the University of Kufa in particular.

The research objected to test the relationship between the determinants of the financing structure represented by (company size, tangible assets, growth opportunities) and the added value of shareholders in a number of industrial companies listed on the Iraqi Stock Exchange. Determinants of the financing structure in the added value of the shareholders, and a hypothetical chart was developed that shows the influence relationships between the variables and was expressed with three hypotheses to measure the influence relationship. In finding the influence relationship between the research variables, using the program (SPSS.V20). The research concluded that there is an influence relationship between the determinants of the financing structure and the added value of shareholders in the companies surveyed. In addition, providing growth opportunities for the company's management and shareholders enhances their confidence in the company's activity as a result of continuous investment growth, specifically the growth of total assets, and thus enhances competitive strength, which is reflected positively on the increase in shareholder value. The research recommended a set of recommendations, the most important of which was focusing on capital investment as it enhances the value of the company and makes it more bargaining before the lending authorities, which increases the competitiveness of these companies as a result of creating growth opportunities that make companies in a safer environment compared to companies operating in the same sector.

Adequate financial health is a prerequisite for achieving the goals of any organization, whether for profit or not SoPrepareAssessing the financial health of any company through financial analysis and identifying its strengths and weaknesses while proposing possible improvements in order to raise the level of its financial performanceIt is very important to ensure the continuity of the company, and the importance of enjoying financial health for companies is even more apparentThe phenomenon of business failure during the seventies, especially during the recession years (1980-1982),Prepare proces study the situation financial for the Iraqi company and evaluation the health Finance futuristic Command essential and my hinge at our time current where did not Prepare merely Avoid bankruptcy standard acceptable at area Business but rather He should that be Administration proactive at to specify Opportunities and risk and that Assess continuously the health Finance futuristic for the company before that reflected the risks consequences data Finance to her SoThe current study has identified eight financial indicators through which it is possible to determine the extent to which the study sample companies enjoy financial health or not, and based on the model established by the Indonesian government by a decisionexport on Ministry companies owned for the state at Indonesia at June (2002) which is a measurement Is mandatory to classify the condition Finance health for all companies Affiliate for companies owned for the state .

The research aimed to test the effect of total quality management practices as an independent variable on organizational agility as a dependent variable. In order to achieve this, the research relied on seven dimensions of total quality management practices represented by (leadership ,strategic planning, customer focus, information, analysis and improvement, focus on human resources, process management, quality results). Based on the scale (2004, Conca et al) and (Tai et al 2007). The dimensions of organizational agility were adopted, represented by (response, ability, flexibility, speed) based on the scale (1999, Sharifi , & Zhang) and (2021 Hussein et al), and Maysan University was chosen to test the hypotheses of this research through the main tool for data and information collection ( The questionnaire) which was prepared for this purpose, and the sample included (166) directors at the university, and the research problem was represented in a set of intellectual questions, the most prominent of which was (what is the type and nature of the relationship between the practices of total quality management and organizational agility in the researched university). The importance of the research was manifested in the educational sector, which is one of the most important sectors that seek to develop the knowledge of students, improve the quality of life and address social and global challenges. As et of ready-made statistical methods were used, including (23.SPSS V) and (23.AMOS V) in analyzing and testing the research hypotheses. The research came out with a set of results, the most important of which are (the practices of total quality management affect the achievement of organizational agility).

The current research seeks to analyze and explore the nature of the relationship between inspirational leadership and job bullying, as the research problem is the limited attention paid by senior leaders in organizations and their impact on the work environment through their role in reducing the excitement of job bullying, so researchers put two hypotheses to test and measure the level of relationship between variables Research by surveying and analyzing the opinions of a number of employees and at various job levels in the Kufa Mosque Municipality and the shrines attached to it. To achieve this, the researchers distributed, using the random sampling method (125) questionnaires, from which they retrieved (115) questionnaires at a rate of (87%), all of which are valid for statistical analysis. Conducting a number of statistical tests using the program (Spss v.23), the results showed that there are a number of sub-variables directly related to job bullying and the other indirect effect relationship between inspirational leadership and job bullying, and in light of the results a number of conclusions and recommendations were drawn up.

The current research aims to show the impact of human resource management practices in achieving the quality of educational service within the research community, which is represented

by the private universities and colleges in the holy governorate of Karbala. Where (100) valid

forms for analysis and study were retrieved, and in order to achieve this, the independent variable human resource management practices was measured with seven sub-dimensions. They are (Human resource planning, recruitment and selection, training and development, performance appraisal, reward management). Assurance, response, empathy (based on the main

research problem represented by b) What is the impact of human resource management practices applied by universities and private colleges the research sample in order to achieve the quality of educational serviceIn order to reach results, the descriptive analytical approach was used and data was collected through a questionnaire. The research relied on a set of statistical methods that were represented by choosing the normal distribution, confirmatory factor analysis, descriptive statistics, simple correlation analysis, and structural equation modeling based on ready-made programs. The research has reached a set of conclusions, most notably( SPSS V.23; AMOS V.23 ; Excel 10) There is a significant effect between green human resource management practices and educational service quality, and this indicates that the researched educational organizations are of great interest

Purpose: The current study aims to test the role of courageous leadership in achieving strategic involvement, through a sample survey of opinions from administrative leaders in the National Insurance Company - Baghdad

Design/Methodology: From the following questions, the problem was identified, the most important of which was: Can courageous leadership achieve the company's goals? Is the Iraqi environment suitable for working according to the principle of courageous leadership? Is strategic involvement a goal of the company? The target study population in the National Insurance Company represented (top management, department managers, specialized departments, units). The researcher distributed 105 questionnaires to the study community and after checking the respondents’ answers, 12 questionnaires were excluded because they contained missing data at a high rate, and therefore the remaining questionnaires amounted to There are 93 questionnaires. The study used the questionnaire as the main tool for data collection. It sought to select a number of main and subsidiary hypotheses related to the correlation between the study variables. In order to answer the questions related to the problem of the study and to reach the objectives set, and in order to process the data, a number of statistical methods were used using the SPSS 25 statistical program and the Smart program.

Theoretical results: There is a knowledge gap about explaining the nature of the relationship between the variables of the current study represented by the independent variable, courageous leadership, and the dependent variable, strategic involvement .

Practical results: The study reached several results, the most important of which was that courageous leadership is linked to the variable of the strategic involvement model

In view of the great development taking place in the world today with regard to strategies and ways that increase competition intensity, financial institutions have realized the importance of these strategies and their role in achieving the objectives of competitive banks. (Baghdad, Holy Karbala, Babylon) as well as learning about strategic financial management and what is the relationship of financial behavior with it.To the above, the researcher took a regular sample of (120)They are (Bank of Baghdad, Gulf Commercial Bank, National Bank of Iraq, Investment Bank of Iraq, Credit Bank of Iraq, United Investment Bank, Iraqi Middle East Bank). The SPSS and AMOS programs for extracting digital indicators for the purpose of analyzing and interpreting them statistically. As for the most important conclusions reached by the researcher in his research, there is a positive correlation with statistical significance between financial behavior and strategic financial management in the research sample banks.

The aim of the current research is to identify distributed leadership and its role in enhancing organizational affiliation in the Directorate of Education of Kufa. And its dimensions (organizational commitment, identity, organizational loyalty, group, workplace democracy) to reflect those variables the nature of the research hypotheses of correlation and influence, as the research used the questionnaire as a main tool for collecting research data, as (334) questionnaires were distributed to the teaching staff in schools The intermediate and middle schools affiliated to the Directorate of Education of Kufa, out of the total population of (2254) teachers, were received (325) valid forms for statistical analysis, and a number of tools and statistical methods were used to analyze the practical aspect of the research such as the arithmetic mean, standard deviation, Pearson correlation coefficient and simple regression coefficient. The research reached a number of conclusions, perhaps the most important of which is that focusing on the distributed leadership style would enhance organizational affiliation, as well as About reaching a set of recommendations, the most important of which was that the leaders in the organizations should be inspiring the subordinates to get rid of the problems that occur in the workplace by reflecting their thoughts, sayings and promises in their words so that it becomes clear in an unambiguous way that they are sincerely sincere, not only in words, which would Promotes organizational affiliation.

The research aims to identify the role of courage in making decisions in promoting strategic creativity represented by its dimensions (creative human resource, strategic alignment, organizational readiness, creativity techniques), and the study problem was what is the role of virtuous leadership behaviors in promoting the strategic creativity of leaders in the organization in question. The descriptive analytical approach, this study was conducted at the University of Kufa, and the data was collected by means of a questionnaire based on international standards, and the questionnaire was distributed randomly by (140) questionnaire forms, and the retrieved of them were (125) forms, and the forms valid for analysis were (115) ) Form Two main hypotheses were tested, and the study used a number of statistical methods and the applied program (SPSS V. 24) necessary for data analysis and processing. And obtaining the most important study results: there is a significant correlation between courage in making decisions and strategic creativity, and there is a significant effect between courage in decision-making and strategic creativity, and the study made a set of recommendations, the most important of which are: The university should work to enhance courage in decision-making among leaders when It has a positive impact on creativity in a holistic way, providing dimensions of strategic creativity that enable leaders to develop their creative ideas and creativity becomes at all levels of the university.

The research aims to determine the role of marketing engineering in developing strategic Competence through its dimensions (technology-based processes, benchmarking, data-based decision-making, and market-orientation analysis) as an independent variable, and strategic Competence through its dimensions (strategic awareness, stakeholder satisfaction capabilities, And the capabilities of organizational change, administrative capabilities, and problem-solving abilities.) as a dependent variable, and the research aimed to determine the correlation and influence relationships between its main and sub-variables. The research conducted personal interviews and a questionnaire to collect information. The questionnaire was directed to hospital employees, so the research community reached (131) employees, while the research sample amounted to (96) employees, as it was determined based on the equation (Steven K. Thompson, 2002:10), and it was used The research is a set of statistical methods and tools for the purpose of data processing and testing its hypotheses. The statistical results were extracted by means of the Statistical Package Program (SM). ART PLS), and it reached the clarity of all its main and sub-variables in the sample surveyed, that the rapid transformations witnessed by the competitive business environment during the past decade have become an imperative and unavoidable matter, which obligated many business organizations to reconsider the path of building and developing strategic Competence in order to achieve sustainable competitiveness The most important changes facing business organizations today, the expanding globalization phenomenon, new competitive landscapes, advanced information technology systems, new business alignments, strategic alliances, and other complexities that contribute to this type of phenomenon have prompted organizations to find new ways to deal with Quick change.

It is clear that the issue of strategic leadership is one of the very important topics in the field of management, and this is what many researchers and scholars specialized in this field have written on, as it expanded from the military framework in which it appeared previously until it became one of the most important on which administrative work is based, despite the entry of modern technologies into the field. this field.

Where this study aims to shed light on the important role of strategic leadership in human resources management with regard to its efficiency and effectiveness in providing services and meeting needs in the local administration, where the Najaf Governorate Office and some of the civil departments were selected as a study community using a random sample method.

(108)) A questionnaire as a practical study to document the results after retrieval (104) of the above number, of which (4) are corrupt and (100) are valid for measurement. The statistical methods of (frequency - weighted mean - standard deviation) and through statistical programs (spss) were used. As a data processor, he reached a number of results, the most important of which is that there is an influence relationship between the independent variable (strategic leadership and its dimensions) with the dependent variable (human resources management), where there is interest in the administrative cadres by supporting them with information and experience that form a support for facing future obstacles and threats by informing them in a transparent manner about the plan Planned for the purpose of achieving the desired goals and the sustainability of providing services and requirements in a better way to the beneficiaries, which the researcher deems necessary to adhere to or take part of them as the result is moving towards achieving the purpose of the research by setting appropriate solutions

This research seeks to study the relationship and impact of the (DCA) methodology on institutional strategic planning as a tool and methods of modern strategic planning and how to use it in drawing effective and influential future plans for organizations in the business world in general and public sector organizations and government institutions in particular.

The research derived its scientific and practical material from preparing a strategic plan with all its elements on the ground for one of the government service institutions (The Directorate of Karbala’s Holy Roads and Bridges) which the researchers adopted as a research sample and an applied model for using the (DCA) methodology for institutional strategic planning. All male and female employees who hold a bachelor’s degree or above who work in that directorate in all the divisions and administrative units in it, whose opinion was surveyed using the measurement tool (the questionnaire) that was prepared and judged to obtain the data necessary to study these two variables in their multiple dimensions .

The research used many tools and statistical means to analyze the data to get the results, where the (SPSS V.24) and (SmartPLS V.3.2.2) program were used to describe and analyze the data obtained from the researched sample to measure and diagnose the relationships between variables and dimensions. Research and statistical tests necessary to complete the research.

The research reached several conclusions, most notably that the use of modern methodologies for institutional strategic planning, such as the (DCA) methodology, contributes significantly, clearly and tangibly to the development of the performance of different organizations, as it is characterized by its superior ability to diagnose and analyze the information collected in an innovative interactive way and for its various techniques, skills and concepts. It is effective and multiplicity of its outputs that make it distinguished from other methodologies and traditional rigid planning methods.
As for the most important recommendations, the higher managements of the various organizations were asked to invest appropriate means and tools and to work according to modern methodologies for strategic planning such as the (DCA) methodology and to rely on it in preparing their strategic plans.

The current study aims at the possibility of knowing the effect of empowering leadership in career prosperity through the mediating role of organizational virtue. and borrowing, treasurers and storekeepers) and from various disciplines, and the results concluded that there is a direct impact of empowering leadership on career prosperity, and there is a direct impact of organizational virtue on career prosperity. Transparency based on honesty and empowerment among the employees of the surveyed banks and from the various jobs they practice, which help and facilitate the requirements of job work in light of the existing and current conditions.

The current research aims to know the nature of the relationship between psychological well-being and withdrawal behavior among employees. The research was applied to a sample of employees working in the Vocational Education Department in Najaf Al-Ashraf, and a simple random sample of (52) employees was chosen. The research adopted the questionnaire as the main tool for collecting data. The research seeks to test the correlation and influence relationship to demonstrate the relationship between variables. Several statistical tests were used to process the data using the statistical program (SPSS VR.23).
The importance of the current research lies in the limited studies that addressed the relationship between the variables (psychological well-being and withdrawal behavior), as well as the current research’s attempt to study and address a realistic problem that directly affects working individuals and society in the Vocational Education Department in Najaf Al-Ashraf.
The research reached cognitive and applied conclusions, including the existence of a statistically significant correlation between the variables of the current research and the presence of a statistically significant effect between psychological well-being and withdrawal behavior.

The current study aimed to show the level of interest of the study sample in the Kufa Cement Plant in strategic alignment and entrepreneurial performance, as well as seeking to know the role played by strategic alignment and its dimensions (communication, efficiency, governance, participation, infrastructure, skill) and entrepreneurial performance and its dimensions (creativity, risk, proactivity).
Where the importance of the study and its growing role emerged as it deals with topics of great value in the business environment through the use of modern methods that work to address the rapid changes and various challenges.

The strategic alignment method has become the best of those methods to address these challenges by achieving consistency and integration between the various business units and employees to achieve outstanding entrepreneurial performance.
To achieve the goal of the study, we relied on the questionnaire as the main tool for collecting information, which consisted of (30) questions distributed by (18) questions related to compatibility, while the entrepreneurial performance consisted of (12) questions.

The form was distributed to the sample specified in the Kufa Cement Plant who hold a position (Director, Associate Director, Department Head, Division Manager). Because they have more experience and expertise in their field.
strategic alignment, entrepreneurial performance

As (120) forms were distributed and (110) forms were retrieved, and (5) invalid forms for statistical distribution were excluded, so that the research sample was (105) officials, the data was analyzed by relying on the program (SMART PLS).

The main research hypothesis was tested, and we reached a number of conclusions, the most prominent of which were. The Kufa Cement Plant’s level of interest in entrepreneurial performance is less than its level of interest in strategic compatibility. In addition to the presence of a significant entrepreneurial performance, except for the two sub-hypotheses related to (efficiency and governance), which were rejected.

Given the reality of financial reports and credit risks and the lack of application of Financial Reporting Standard No. (9) regarding hedge accounting to avoid credit risks facing banks, this thesis focused on studying hedge accounting in accordance with Financial Reporting Standard No. (9). The research problem was represented by the application of hedging mechanisms in accordance with the standard. Financial reporting (9) to confront credit risks, which may negatively affect its application in Iraqi banks. The importance of this research is highlighted by achieving the research objectives of reaching a solution through the application of financial reporting standard (9) to confront credit risks in Iraqi banks.

The research aims to identify the extent of commitment of auditors in audit offices (private sector), and auditors in the Federal Office of Financial Supervision (public sector) with the international auditing standard (520), as well as to identify the extent of commitment of auditors to analytical procedures in all stages of the audit process, based on From the stage of planning and implementation and ending with preparing the report and expressing an opinion, as well as identifying its types, methods, factors that affect them and the steps for their use. The research also aims to identify the most important determinants that prevent auditors from using analytical procedures in the audit process. The researcher adopted the descriptive analytical method, and in this framework, the researcher used a questionnaire consisting of (48) items distributed over five axes, and after verifying its validity and stability, it was distributed to the study sample, and after collecting the questionnaires, the study data was unloaded in the statistical program (spss) and using statistical measures such as the mean Arithmetic, standard deviation and percentage, in order to know the importance of each variable, and to interpret the results and test the hypotheses. The research showed a set of results, the most important of which: that there is a use of some paragraphs of the International Auditing Standard No. 520 by auditors in the (public and private) sectors. But through research and personal interviews with the members of the study sample, it was found that this use of some paragraphs of the standard came through the accumulated experiences of the auditor in the supervisory work, and not as an application of the international standard No. 520, because there is no interpretation of the standard or a local guide that is compatible with the work in the Iraqi environment obligating him to use This standard. The research presented a set of recommendations, perhaps the most important of which are: the necessity of indicating the importance of using analytical procedures at each stage during the audit process, which helps the auditor in understanding the business, and thus determining the nature, timing and extent of the audit procedures to be carried out.

The current study aims to identify the degree of commitment of internal auditors to the ethics of the profession and to indicate the extent to which they enjoy independence in performing their audit tasks, which is reflected in the quality of internal audit.

The study was based on main hypothesis that (There is a statistically significant effect at the level of significance (0.05) for the ethics of the audit profession and the independence of the auditor on the quality of the internal audit)

The descriptive approach was also followed in the theoretical aspect, on the practical side, questionnaire was adapted according to standards tested in previous studies prepared for this purpose to achieving the objectives of the study and proving its hypothesis, as the questionnaire was distributed to (43)individuals and (40) of them were retrieved and were valid for analysis to judge the extent to which professional ethics and the independence of the auditor are applied in the study sample organizations, The study was divided into three sections, the first section contained the study methodology while the second section included the theoretical review as general concepts about the ethics of the profession, the independence of the auditor and the quality of internal auditing. As for the third topic, it included the practical aspect

And the (SPSS) Program was used to analyze the input. And the identification of the result, and the study reached a number of conclusions, the most important of which is, the results of the statistical analyzes showed that all the relationships that link the main independent variables for each of (variable of ethics of the audit profession and the Autonomy of the auditor) are positive and moral relationships, which means that three variables contribute positively to the interpretation of the quality of the internal audit.

The purpose of the study is to highlight the importance of the common scrutiny method and its impact on the quality of financial reports and their reflection on investor decisions . To achieve the objectives of the study , The effect of joint scrutiny on investor decisions has also been measured based on the value of shares traded during each year of the search sample . To measure the impact of joint scrutiny on the quality of financial reports and its reflection on investor decisions , a questionnaire was used , which targeted investors in the Iraq Stock Exchange and was 77 out of 100 retrieved forms . Likert five - dimensional scale has been used to express the five - dimensional sentences . To statistically test study hypotheses , a number of statistical programs have been used to determine the scale of the correlation , the impact and the level of morale of the study variables . The study reached a number of conclusions:

the most important of which is that from the perspective of the questionnaire sample members , joint scrutiny increases the quality of financial reports , indicating the importance of joint scrutiny in providing more appropriate accounting information , and therefore benefits investors in terms of investment decision - making

This research aims to understand the behavior of decision makers in companies who participate in the financial and administrative decision-making process for managing working capital. Mental accounting and how these biases can influence working capital management decisions.

The results show that the managers of companies listed on the Iraq Stock Exchange suffer from many cognitive biases that affect their way of thinking and therefore their financial decisions for the company, so it is necessary to avoid the impact of those biases by knowing the psychological effects of these biases in management decisions. (4) Cognitive biases were tested on (103) of managers with influence on financial and administrative decisions related to working capital management and the company as a whole, based on the descriptive and inferential method of the sample and hypotheses of the study by using two statistical tools represented by the correlation matrix (Pearson correlation coefficients) and simple regression analysis

The research aims to describe the methods and practices of revenue recognition in accordance with the International Financial Reporting Standards (IFRS) and the current local accounting practices (IQGAAP), which are reflected in the accounting treatments for revenue recognition in accordance with the International Financial Reporting Standard (15FRS), and its impact on the outcome of the enterprise's activity.

To achieve the objectives of the research, the researcher used a case study in the Middle East Creativity and Real Estate Investments Company to apply the international financial reporting standard (FRS 15) at the later date and to show the impact of adopting the standard and the differences on the activity result before and after the adoption of the standard.

The researcher reached a number of conclusions, the most important of which is that revenue recognition according to the Financial Reporting Standard (IFRS 15) has a positive impact on s that leads to an improvement in comparing revenue recognition practices in different establishments, as it entails presenting information of greater interest to its users, which has a role in improving The quality of financial reporting by setting the principles that the entity should apply to report useful information about the nature, value, timing and uncertainty of revenue and cash flows resulting from contracts with customers instead of the numerous rules and guidelines for revenue recognition included in previous revenue standards, which were in conflict with each other.

This study aims to know the management accounting techniques applied in small and medium-sized enterprises in Basra Governorate, and to achieve the goal of the study, a two-part questionnaire was designed. , 62 questionnaires were obtained, all of which were valid for statistical analysis. The results show that the traditional techniques of managerial accounting are more applied by small and medium enterprises compared to modern techniques, which were far from being applied in them

The aim of the research is to determine the role of joint auditing in the pros and cons of the method in enhancing audit quality. The study used a questionnaire list that was designed for the purpose of distributing it to the research sample consisting of a community of auditors with a random sample, according to the Bulletin of the 291 certified auditors for the year 2021, and through an electronic and manual form distributed The research sample consisted of sixteen paragraphs that include an interrelated axis on the relationship between joint auditing and audit quality. The study concluded that there is a statistically significant relationship between joint audit and audit quality, and joint audit can be described as the correct approach that can be followed for the purpose of enhancing and improving the quality of the audit process because it enhances the independence of the external auditor and improves the discovery of fundamental errors and gives more confidence to the profession. The study recommended the necessity of having a common audit standard that can be followed for the purpose of organizing joint control, as well as educating the financial community and economic units of the need to follow the joint audit approach, and the regulators of the profession should issue a joint audit standard

The main objective of the research is to indicate the effects caused by the rise in general levels of prices on the financial statements of the economic units prepared on the basis of historical cost, as the economic unit ignored that rise, and to show the effects of that on the result of the work of the economic unit and its financial position, through the statement of the impact on the items The financial statements, as the research took into account the application of inflation accounting in periods of high price levels and the statement of the use of any correct accounting methods in the accounting measurement process, and in order for the economic unit to obtain measurement results closer to the truth, it must abandon the historical measurement method and use the accounting methods contained in the accounting standard International 29. The modified historical cost was used to modify the financial statements of the economic unit under study, Baghdad Soft Drinks Company, using the index numbers for the study period and published by the Iraqi Ministry of Planning - the Central Bureau of Statistics, and all non-monetary items included in the financial statements were modified based on what was stated in the standard International Accounting 29, and a business and financial position closer to the reality of the economic unit in question was reached. It can be relied upon in making decisions, as it reflects the reality of the economic unit in that period. As for the non-monetary list items, they are not modified, but the purchasing power gains and losses were calculated as a result. Keep it. The research recommended the necessity of applying the economic units to accounting for inflation by applying the International Accounting Standard 29 and taking into account the effects caused by inflation.

The research aims to shed light on Blockchain technology and its importance in enhancing the security of accounting information systems, and the importance of research comes in the need to emphasize the importance of accounting information systems technology and provide levels of security for this information. The descriptive analytical approach was adopted through a questionnaire consisting of (20) questions that were prepared and distributed to a sample of academics in the field of financial accounting and information technology systems and professionals with knowledge and experience who are interested in information technology and digital aspects and collecting and analyzing data using the SPSS program in order to test the validity of the research hypotheses. The research concluded that there is an impact of this technology on the security of accounting information systems. The use of this technology also provides a cover to increase the effectiveness of the security of accounting information systems and its use leads to strengthening cloud storage technology, increasing security and reducing weaknesses in the company, and it concluded the importance of continuing in the field of research with blockchain technologies The Blockchain because of its great importance in the fields of accounting information systems and its effectiveness and directing the attention of officials to the importance of issuing accounting and auditing standards in the field of accounting information systems services similar to the standards of developed countries.

Capital adequacy is one of the most important issues of concern to the management of banks and the local and international financial and monetary control and supervisory bodies because of the great importance of this issue in the management and protection of the bank.

Therefore, the study aimed mainly at the issue of the role of Basel Ш Committee requirements in limiting or reducing the credit risks of the same study, through the use of capital adequacy measurement ratios, and to achieve this purpose the study was applied to a sample of banks consisting of ten banks listed in the market Iraq Securities Exchange for the period from (2010-2020), and a set of financial and statistical measures were used, represented by financial equations, the statistical program (SPSS) and the use of the (Regression), and the study reached a set of conclusions, the most important of which are:

1- The capital adequacy rates in private banks are much more than the minimum capital adequacy ratio and in all the measures in force, whether mentioned in the Basel Agreement (Ш) 10.5%, or the Iraqi Banking Law or the instructions of the Central Bank of Iraq (12%), and one is attributed The reasons for this increase are the steady annual increases in banks' capital, which constitute the numerator of the index, in contrast to the slowdown in the growth of risk-weighted banking assets compared to short-term investments.

2- From a review of the scientific literature on the subject, we note that the capital adequacy standard of the Basel Committee has been applied in different environments in Western countries, America, Japan, and Arab countries, and accordingly, this standard is characterized by the comprehensiveness of application.

The researcher recommended a number of recommendations, the most important of which are: -

1 - Providing the Central Bank of Iraq to commercial banks with the decisions issued by the Basel Committee regarding developments on the draft new standards, and urging them to express their opinions.

2 - Coordinating and holding seminars and lectures for specialists in this field from the banking sector and bank employees to familiarize them with the new amendments to Basel (Ш).

The research aims to analyze and estimate the relationship between indicators of banking liquidity and risk return. The subject of banking liquidity, return and risk is of high importance, whether for researchers or bank management, and to find the relationship between them and how to achieve harmonization between them due to the importance of this, whether for banks or stakeholders. A statistical population was taken, represented by private commercial banks. Listed on the stock market, a sample of (six) banks was selected (Bank of Baghdad, Khaleej Commercial Bank, Middle East Bank, National Bank of Iraq, Assyria Bank, Sumer Bank) and the ratios of liquidity indicators (liquid assets, employment, legal reserve) were analyzed. And return ratios (return on assets, return on deposits) to demonstrate the impact of liquidity ratios on them. Credit and market risk were also adopted as risk indicators and the impact of liquidity indicators on them was demonstrated. The financial ratios of the variables were extracted and analyzed based on their data contained in their financial reports. The statistical program was used ( Eeves) according to the data merging method to panel data and testing the stability of the data, as well as the T test, the 2R coefficient of determination, and the 2-R corrector. The time limits of the research were for the period (2005-2019) to find correlations and influence. The research came out with several conclusions, the most important of which is that the sample banks maintained high liquidity, which negatively affected Its return, but it was in addition to the decrease in risk, as it became clear that there was a clear decrease in the new addition to the financial market on shareholders’ wealth, and the addition was very weak, especially for the last years of the research period. The researcher also recommended the need for bank departments to harmonize liquidity, return, and risk and work to improve the indicators according to the ratios. The standard of the monetary authority or close to it.

The current research reviews two critical variables, namely financial innovations according to the FinTech and the quality of banking service, and these two variables are among the main pillars that help banks improve their performance, obtain more customers, and thus increase profitability.

The research aims to provide a set of methods and tools to help Iraqi banks develop their banking services according to the latest financial and technological innovations to achieve customer satisfaction.

The study population included the Iraqi banking system, for the period (2017-2021), and it relied on the data provided by the Central Bank of Iraq. It was analyzed quantitatively and statistically to test the hypotheses of the correlation and influence relationships between the study variables.

The most important conclusions of the study are that there are high levels of quality of banking service in most Iraqi banks because of their adoption of the latest technological innovations. The most important recommendations were the need for the supervisory authorities to pay attention to Iraqi banks in adopting more financial innovations and modern technology and providing tools that help in the development of the banking system by providing banking services according to the latest advanced technological methods

This study aims to show how the social responsibility and its role in the financial performance of the bank through the adoption of indicators of financial performance in some Canadian banks and to come up with results and recommendations that help the management of Iraqi banks to realize the nature of the relationship between the components of social responsibility and financial performance in Canadian banks, the study sample.

The population of this study was represented by the Canadian banks listed on the stock exchange, while the study sample was represented by four Canadian banks. Canadian banks were selected without other banks of other foreign countries as they represent one of the foreign countries most interested in serving the local and external community and the main reason for choosing is because of the availability of digital data for social responsibility in the lists Thus, it provides the appropriate environment to measure social responsibility and its impact on the performance of the financial bank and to study the relationship between them.

The study hypotheses were formulated as follows:-

(H0) There is no significant correlation between social responsibility and the financial performance of the bank.

(H0) There is no statistically significant effect of social responsibility on the financial performance of the bank.

The study was conducted by selecting a sample of Canadian banking organizations with four Canadian banks representing the foreign sector, namely (TD Bank Group, Royal Bank, BMO Financial Group, Scotia bank).

As for the duration of the study, it was fifteen years for the period (2005-2019), according to the annual reports available for the sample banks.

The correlation coefficient (Pearson) was used to analyze the correlations through the statistical program (SPSS V.23), and to analyze the effect of the mediating variable, the statistical program (JASP 0.15) was used.

Thus, the study reached a set of theoretical and field conclusions, and based on the conclusions reached by the study, a set of recommendations consistent with these conclusions were presented.

The most prominent of these conclusions were:

Through the descriptive analysis of the relationship of social responsibility with financial performance, it appears that there is a positive and statistically significant correlation between social responsibility and each of the debt ratio and the property right multiplier. Social responsibility, cash balance and cash to assets, it was a negative and non-moral relationship.
The most important recommendations were:

1- The bank management should involve employees in training courses to develop their skills in the field of developing internal social responsibility and community support, especially those who are in direct contact with customers, whether they are department managers or employees in them, in order to be informed of all that is new in the world in the field of services as well as the introduction of improvements And amendments to the service provided, in a manner similar to developments in the services of competing banks and to suit the constantly renewed needs and desires of customers.

2- The necessity for Iraqi banks to enhance their work in the service of society through spending on social responsibility and diversifying social activities as well, which would enable them to obtain a better reputation and good financial performance.

This study sought to measure the credit rating of the investment sector, as the credit rating index in companies is very important because of its prominent role in the statement of the company's position in general. Because whenever the degree of credit hierarchy is high, this prompts investors to visit the demand for their assets, which leads to a rise in the share prices of these companies. Moreover, if the company continues, this basically indicates that there is a correct and studied policy followed by these companies. Financial ratios were used For the purpose of clarifying the credit index, as this study was chosen in the Iraqi investment sector, the necessary financial information related to the activity of each of the two sample companies of the study was obtained for the period from 2006 to 2015, through the data available in the Iraqi Stock Exchange. for testing purpose Study hypotheses in (Microsoft Excel 2019).

The study aims to determine the effect between agile marketing in banks and its impact on enhancing customer satisfaction, by analyzing the opinions of a sample of bank customers surveyed in the holy province of Karbala. The questionnaire was designed and distributed electronically, and the number of respondents (395) from bank customers, the sample of the study, was analyzed using statistical analysis programs (24.SMART PLS, SPSS v.23), as well as embodying the importance of the study in that it is one of the studies that concern and address a real problem. The banking sector and some branches of government banks in particular suffer from it, using the variables of the study to develop their work, to enhance the satisfaction of the clients of the surveyed banks. There is a knowledge gap about the interpretation of the nature between the variables and the current study, represented by the independent variable (agile marketing and the dependent variable (customer satisfaction). Benefiting from the practical results, including that lean marketing in banks and its impact on enhancing customer satisfaction leads to the development and improvement of services provided to customers, and then it will enhance customer satisfaction with the surveyed banks, which contributes to achieving their long-term goals. Including banks and that if (agile marketing in banks and its impact on enhancing customer satisfaction) was applied, as well as the effect between the study variables.

This study aims to use the binary logistic regression model to analyze the stock performance of the companies listed in the Iraq Stock Exchange during the period from (2016-2021) The study sample included (30) companies and from different sectors in the Iraq Stock Exchange. External variables as an independent variable, and the performance of the stock as a dependent variable, and the ratios were, in order, as follows(share turnover rate), (issued shares), (listed shares), (transactions), (value traded), (sessions) included. It was noted that there was a slight effect of some determinants such as the determinant of the value of trading transactions and the number of shares listed in the market, which were directly related to a weighting relationship with achieving good performance in the shares. Among the most important recommendations, we recommend conducting future studies on the stock's performance determinants (internal and external) and working to include the largest number of determinants in order to determine the position of the largest possible number of determinants that affect the stock's performance in a way that supports the investor's decision