AL Ghary Journal of Economic and Administrative Sciences

The study aims to identify the importance of market risk, which represents the amount of potential loss that banks may be exposed to, which has become a tool for measuring and managing control over the market risk facing the bank, since the ultimate goal of banks is to increase profitability and reduce losses to which they are exposed. This study has been linked to the bank’s capital adequacy in accordance with the requirements of the Basel Committee (III). The study relied, in its practical part, on nine indicators, three independent indicators, and six on a set of reports and financial statements for the banks. The study sample listed in the Iraq Stock Exchange for the period (2008-2020) included (8) banks. A set of financial and statistical measures represented in financial equations have been used, and the study reached a set of conclusions, the most important of which is the existence of an effect between market risks in the Basel Committee (III), and that capital adequacy rates in Iraqi private banks exceed the minimum established in the Basel Committee Agreement (III) (10.5%) and even more than the instructions of the Central Bank of Iraq, amounting to (12%), and the study presented a set of recommendations, the most important of which is the need for the management of banks to pay attention to studying market risks because it may expose the bank to large losses that cannot be controlled and the extent of the impact of these risks on the solvency of capital banker.

The pace is accelerating with the increasing interest in financial inclusion, and the generalization of financial and banking services to reach all segments of society, as well as its inclusion in the strategic objectives of each country because of its direct and indirect positive effects that are reflected on the level of growth, economic and social development, as well as on justice and equality in the distribution of income and reducing unemployment levels Therefore, we find that the hypothesis of the research was about the possibility of financial inclusion to reach the financially marginalized groups and include them in the official financial system if it has the legislative and legal environment for that, and therefore the most important result reached by the research was that financial inclusion in Brazil has achieved significant levels. Indicators of financial inclusion indicate that financial inclusion is still in its infancy and that it needs more effort in order to strengthen and enhance financial inclusion in Brazil in order to keep pace with the increasing numbers of the population.

Public debt is one of the variables that have great importance in influencing economic variables, especially in public spending and money supply, as the public debt burdens deduct part of public spending as well as its impact on the money supply. In Iraq for the period (2004-2020) in the light of the analysis of some indicators public debt. On the other hand, after assessing the relationship quantitatively, results showed that the components of the internal public debt during the research period (2004-2020) within the treasury transfers in the possession of the Central Bank play a major role in financing the temporary deficit in the government budget compared to commercial banks that work to reduce dependence on the Central Bank Giving the banking system a greater role, it ranked first, while the debt of the Ministry of Finance ranked second in financing the fiscal deficit.

Iraq is one of the countries whose banking system is often exposed to certain disturbances due to the weakness of the monetary mechanisms used in managing these crises or the weak performance of that device in activating early warning indicators on the impact on the gross domestic product. For this reason, the research aims to analyze the development of these indicators and their quantitative relationship in the output The gross domestic product for the period (2006 - 2020), using the Autoregressive Distributed Time Gaps (ARDL) model, and the research reached a set of conclusions, the most important of which was the weak impact of early warning indicators on the gross domestic product, which indicates the weak effectiveness of the Iraqi banking system despite From the high ratios of capital adequacy and the quality of assets, which is not commensurate with the requirements of the current stage

There are important sectors that contribute to the development of the national economy, for which all requirements must be provided for the purpose of its development and sustainability, and among these sectors is the transportation sector, which is one of the main and important sectors in the life of society. With its religious and tourism nature and population growth, both natural and through immigration, due to the security and economic situation in it, and also the abnormal increase in the number of vehicles after 2003 due to changes in individual income. Therefore, a feasibility study was prepared for the establishment of a filling station in the holy city of Kufa, which Through it, the relevant sources were reached, as the conclusions indicated the positive profitability of the project, which is considered an important influence for the implementation of the project

The research focuses on the analysis of public debt (internal-external) in lraq because it is one of the sources of financing the deficit that occurs in the public budget for the state, which in turn affects the lraqi economy.

And that the lraqi economy has a general budget deficit as a result of the increase in public expenditures on the one hand and the decrease in public revenues on the other hand, this deficit is covered by the state borrowing whether it is an internal debt .

As a result of the lraqi economy being exposed to a significant drop in oil prices and a lack of dependence on non-oil revenues, it also exposed him to the war against terrorism that exploited large governorates and increased military expenditures in it ,and exposed him to the Covid-19 pandemic which led to an increase in public expenditures in the health aspect in it and which led to this pandemic stopping the global the local economy in particular

The economic feasibility study has received great attention in the countries of the world as it is considered the main key to the success of projects and the optimal use of available economic resources. From this point of view, the project owner initiated the establishment of a feasibility study for the proposed project based on the principle of the beloved country’s lack of healthy projects Treating autism spectrum patients according to the American system that the idea of ​​the project is to establish a medical complex to rehabilitate and educate patients with autism spectrum, hyperactivity and attention deficit on an integrated and distinct level in the province of Najaf The main purpose of the project is to provide a complex for the treatment of children in particular And that Najaf governorate lacks the presence of medical devices to treat the disorder at the governmental level, but at the private level, the Medical Al-Irtiqaa Complex for Medical Specializations is the only complex in Iraq that initiated the introduction of the international devices represented by the American program (save program), where it follows the protocol Special for the treatment of autism spectrum, hyperactivity, and attention deficit hyperactivity disorder. As for the rest of the private schools and institutes, they work to educate and prepare children without the full ability to treat. Thus, autistic children face difficulty in adapting to the external environment due to the weak capabilities available in Najaf at the private level and in Iraq at the public level. The global American program is available in a few countries of the Arab world, where it is available in the Arab state of Egypt, the United Arab Emirates, Libya and Turkey, and for the first time in Iraq. Therefore, the project that will address the research is one of the important and private projects as it reduces the financial costs and the trouble that individuals incur to travel outside the country for treatment that The establishment of the project entails a financial profit for the owner of the project represented by revenues and social profits represented by the provision of medical service to individuals in addition to the employment of labor that most Countries seek to establish projects by preparing feasibility studies, because they are considered the basis for each project, as the purpose of this thesis is how to establish a medical project specialized in treating autism spectrum disorder, which has become the disease of the age and is killing our children, the children of Iraq, and by searching for a group of study samples For the purpose of reaching medical results and identifying the most important medical centers In the Najaf governorate, the centers available in the governorate were visited (Al-Istiqa’ Complex for Medical Specializations, Doves Al-Salam National Schools, Imam Hussein Autism Institute / Al-Najaf Branch, the psychological unit of the Najaf Health Department). The medical complex is the first medical complex that has achieved tangible results within short periods of time because it has a modern and advanced program for the treatment of autism spectrum, as it has medical devices of American origin and an advanced educational program.

The economic and investment feasibility study is one of the important topics, whether at the level of the economic unit or at the level of the national economy. Generally, it depends on the success of investment projects. This study aims to find an alternative to diesel generators (private) to equip the residents of Al-Ghadeer village with electric energy and it works alternately with the national supply of electricity, and this alternative (solar systems) has a good environmental impact, unlike the private generators that have a negative environmental impact. Commercial criteria (discounted and non-discounted) were used as well as sensitivity analysis, where the final results were acceptable, meaning that the project is economically feasible. Therefore, investors are advised to invest in the field of alternative energy (solar energy).

The international energy market occupies great importance at the international level in general and in international economic relations in particular, due to its sources represented by conventional energy (oil, gas, coal, nuclear energy) and unconventional energy (heavy oil, shale oil, unconventional gas ... etc.) and renewable energy (solar, wind, ocean, geothermal, biomass), as these sources are a major tributary to many industries, in addition to their use in operating factories and generating electricity, so we note that many industrialized countries have increased their demand for these sources in light of the international crises, on the one hand, and on the other hand, the repercussions of the Corona pandemic had significant economic repercussions that affected all countries of the world and imposed strict measures such as closure, social distancing and quarantine, and this revealed the ineffectiveness of global health systems in the face of this pandemic

Primary schools are the basis of education in Iraq and the rest of the world, and primary education is an essential and important part of investment in human capital, which has become a prerequisite for the transition from the traditional economy to the modern economy. However, public education in general in Iraq has witnessed a significant and noticeable decline after a year ( 2003) as the infrastructure for education declined, and public schools became insufficient to accommodate the increasing numbers of students, in addition to the decrease in investment spending by the government on building public schools due to poor planning and confusion in decision-making, and this is the problem of the research, and in order to address this problem, the research was launched from the hypothesis of possibility The establishment of primary private education alongside government education in Iraq in general and in Najaf Governorate in particular has an important role in improving the scientific and educational level, provided that it is in accordance with the instructions of the Ministry of Education. As engineering plans were chosen that provide comfort and appropriate conditions for student education, green spaces and large classrooms were provided to reduce the density of students in one class.
The research reached conclusions based on the criteria established in the research, in which it was stated that the study achieves an economic return under conditions of certainty, and the project is economically sensitive under conditions of uncertainty (sensitivity analysis).

Explanation of the extent to which the oil countries and Iraq, including them, are affected by this relationship, whether the effect is from the exchange rate towards the oil price or vice versa. Oil will lead to decisive repercussions in the economic indicators of these countries, and the impact of this relationship will be in two directions. Whenever the direction of the relationship is from the exchange rate towards the oil price, this will lead to repercussions on revenues, spending and economic growth in these countries, and whenever the direction of the relationship is from the oil price towards the exchange rate This will lead to effects on exports and imports (balance of payments), purchasing power and inflation in these countries, and we will try in this research to trace these effects in turn

The current study aims at a correlation of the digital supply chain and its relationship to the implementation of the retail management strategy, by surveying the population sample of the owners or owners of retail and wholesale stores in Najaf.

Method/Methodology: The current study targeted a comprehensive inventory method on the study population represented by retail and wholesale stores, as (95) questionnaires were distributed and after sorting and checking the data, it was found that the valid questionnaires for analysis are (85) questionnaires out of (95) retrieved questionnaires, and they were analyzed according to the method Structural Equation Modeling / Least Squares Method.

Theoretical results: There is a knowledge gap about the interpretation of the relationship between the variables of the current study, represented by the independent variables, the digital supply chain, and the dependent variable, the implementation of the retail management strategy.

Practical results: The study reached a set of results, the most important of which is the existence of an influence and correlation relationship between the digital supply chain and the implementation of the retail management strategy, and it reinforced the entrepreneurial behavior as an interactive variable for the relationship between the digital supply chain and the implementation of the retail management strategy.

Authenticity/Value: The study came to fill the knowledge gap represented by the scarcity of Arab or foreign studies to the knowledge of the researcher, who dealt with the relationship between the variables of the current study in one hypothetical model.

The phenomenon of administrative and financial corruption is considered one of the most dangerous negative phenomena that the world in general and Iraq in particular has witnessed in recent years. It has developed at the present time and its dimensions have expanded and its forms have multiplied to produce large and widespread corruption that has affected various institutions. Hence, the search for tools of confrontation has become inevitable, and topics have been addressed. Electronic oversight has been used in many researches and studies as appropriate methods. Hence, this research came to identify the nature of the relationship between electronic oversight and administrative and financial corruption. This study was applied in a sample of private and government banks within the geographic area of Najaf Governorate. The study adopted the descriptive-inferential approach. It reached a set of conclusions, the most important of which is: Electronic oversight plays an effective role in confronting administrative and financial corruption.

The purpose of this study is to seek to identify the role of strategic development in building strategic security capabilities, and to propose new mechanisms aimed at enhancing the work of the Baghdad leadership from a strategic perspective to avoid the occurrence of any security and military failures.

Design/methodology/approach- The study included qualitative analysis of data related to the leadership of the researched Baghdad operations in the capital, Baghdad under study. The research sample included a sample of (108) officers in these operations, and the research sought to test a number of hypotheses Related to the influence relationships between the research variables. The data was processed by statistical methods using the program (SPSS). The tools were analyzed using the statistical programs (SPSS.V.21), (AMOS.V.21).

Findings The results of the statistical analysis of the data collected through the questionnaire tool prepared for this purpose, in addition to the theoretical conclusions, including the ability of Baghdad operations to build strategic security capabilities and overcome any military failure.

Originality/Value - This research contributes as an attempt to contribute to revealing the building of strategic security capabilities as a modern way to lead the investigated Baghdad operations to avoid the occurrence of security and military threats

This study seeks to know the relationship between the independent variable represented by organizational identification and its dimensions are: (sense connected to the goals of the organization, a sense of identification with the values of the organization, sense cared for in the organization), with the dependent variable represented by grumbling in the workplace

This study was conducted on a sample of employees of the General Directorate of Education in the province of Najaf, due to the large and effective role that this directorate plays in the education movement in the province in particular and the country in general. The problem of the study is the behavior of grumbling in the study sample organization. To achieve the objectives of the study, a model has been formulated consisting of a main hypothesis of correlation and influence, and a number of sub-hypotheses are branched from the main hypothesis.

The researcher used the questionnaire form as a main tool for collecting data related to the study sample, as the study population reached 852 workers, as (265) forms were distributed to the study sample, and (240) forms were received that are subject to statistical analysis, while the non-retrievable and invalid forms for statistical analysis are (25) form.

After evaluating and testing the credibility of the study's measurement tools, the analysis and testing of hypotheses were conducted using the appropriate statistical tools through the use of the statistical analysis program (SMART PLS) and the program (SPSS V.26). Among the conclusions and recommendations reached by the researcher, which recommends that the Directorate of Education in Najaf Governorate should pay attention to the practice of organizational symmetry, because it contributes to reducing the behavior of employees’ complaints

The current study aims to know the smart leadership and its role in achieving strategic alignment, through a survey of the opinions of a sample of employees in the Najaf Statistics Organization.

The study problem was identified by a number of questions, the most important of which was what is the role of smart leadership in achieving strategic alignment among employees in the Najaf Statistics Directorate? And how important it is to them. The study population is represented (in the Najaf Statistics Organization) if the number of distributed questionnaires reached (61). Out of a total of (61) questionnaires retrieved. And the current study sought to select a number of main and subsidiary hypotheses related to the correlation relationships and influence relationships between the study variables. In order to answer the questions related to the problem of the study and to reach the goals set, and in order to process the data, many statistical methods were used (normal distribution, arithmetic mean, exploratory and confirmatory factor analysis) using the statistical program SPSS25 and Smartpls program.

There is a knowledge gap about the explanation of the nature of the relationship between the intelligent leadership variable, which is represented by the independent variable and the strategic alignment dependent variable.

The current study reached several results, the most important of which was that the smart leadership variable is linked and affected by the strategic alignment variable.

The study aims, through its chapters, to demonstrate the impact of strategic intelligence in its dimensions (forecasting - systemic thinking - future vision - partnership - Stimulate), on human resource management strategies in its dimensions (human resource planning strategy, Recruitment Strategy - training and development strategy - Performance Appraisal Strategy). It was conducted at the Iraqi University, and the problem of the study crystallized in a number of questions, including the extent to which the administrative leaders in the researched university use strategic intelligence and its impact on human resource management strategies. On an intentional sample of administrative leaders at the university under study, the sample size was (172) people, and to test the research hypotheses, statistical programs were used (Excel) and (SmartPls V.3.3.9).

One of the most important conclusions reached by the research is the presence of a significant effect of strategic intelligence in its dimensions on human resource management strategies. The most prominent recommendations of the study were the need for the university under study to pay attention to strategic intelligence and its dimensions and to enhance its role in the administrative practices of administrative leaders.

The pharmaceutical industry is an important component of health care systems throughout the world; it is comprised of many public and private organizations that discover, develop, manufacture and market medicines for human and animal health, as Physicians play major role in the selection of medicine to consume, this study aims to determine the most important factors influencing physician prescription behavior (medicine brand choice).

In order to achieve this objective, a self-administered questionnaire designed, it was completed by 77 physicians in Sulaimani city. Iraq. Data were analyzed applying various statistical methods, such as descriptive statistics, and ANOVA.

The results show that, the most important factors influence physician’s prescription behavior are patient compliance, medicine efficacy, patient buying power, and medicine availability respectively.

this research suggests that future research may explore the factors influencing patient’s choice for over the counter medicine (OTC).

This research aims at analyzing the relationship and the effect between organizational integrity with its dimensions (integrity, optimism, forgiveness, trust ) with job embeddedness, represented by (organizational fit, organizational link, organizational sacrifice) in a number of private universities in Sulaymaniyah, namely, (6) universities. After reviewing a set of studies and literature, theoretical concepts were written, model building, and hypotheses based on the dimensions of organizational virtuousness and job embeddedness.

In order to collect data, a questionnaire was relied on, and (120) questionnaires were distributed directly and electronically through (Google Form) to all members of society represented by the teaching staff in private universities in the city of Sulaymaniyah, whose number amounted to (168 ) teachers in all private universities according to the university data while conducting the research. After sorting the received forms directly and checking them, the number of questionnaires valid for analysis reached (62) in addition to (47) questionnaires electronically, bringing the total number of forms valid for statistical analysis to (109). Several statistical methods were used, including arbitrators and Cronbach's alpha to verify validity and reliability, factor analysis, simplified correlation and structural equation modeling using (SPSS-26) and (AMOS-24). The results showed a positive correlation and impact between the research variables and its dimensions. Based on the results of the research, a number of recommendations were made related to the need for departments, leaders and supervisors to focus on adopting them in order to remove organizational virtuosness in order to achieve job embeddedness for the researched universities.

This study aims to determine the role of knowledge management strategies in developing and improving security performance in the Police and Establishments Directorate in Najaf Governorate, as well as enhancing its knowledge capacity and gaining a competitive advantage towards terrorist organizations in order to ensure the achievement of their strategic goals. The current study adopted the purposive sampling method as it is more consistent. And it is compatible with the main study variables, as this sample or target population was defined as the category of officers working in the surveyed directorate, which numbered (768) officers, and according to the Sekaran table for determining the sample size, the sample size for the current study is 280) but after excluding the questionnaire forms. Missing, abnormal, and incomplete answers. The sample size of the current study amounted to (252) officers. In the practical framework of this study, the researcher relied on the use of a group of statistical tools and methods in order to obtain accurate statistical results through the use of statistical analysis programs (SPSS V. 26). (AMOS V.24), and due to the limited studies that attempted to identify the nature of the relationship between the main study variables (knowledge management strategies, security performance development), in addition to its treatment of a real field problem in the investigated directorate that directly affects the reality of security work, the importance of this study emerged, as This study found that there is a direct influence and connection between knowledge management strategies and security performance development.

The study aims to reveal the relationship and influence between competitive intelligence through its sub-dimensions, and organizational work teams, at the level of a sample of workers in Al-Hayat Al-Ahly Hospital, based on a main problem, which was diagnosed by several questions that included the extent to which the relationship was perceived, and the effect between variables in the field, and to root the foundations Cognitive, the study adopted a model (Strauss & Dutoit, 2010) to measure competitive intelligence, which consists of four dimensions: (planning, assembly, analysis, communication) and organizational work teams were measured at the total level of the variable.

The questionnaire was adopted as a main tool in collecting data and information for the study, as well as some personal interviews with the sample members, who were represented by a group of leaders and followers in Al-Hayat Al-Ahly Hospital. Accounts, medical laboratories, nurses, pharmacists, doctors) in addition to the board of directors.

For the purpose of statistical analysis and treatment, the study relied on the test of the normal distribution of the study data, and a set of descriptive statistical measures, and basic structural tests were used, for the validity of the approved measures as a test of internal consistency methods, which include (compound reliability, Alpha Cronbach, test of the extracted mean of variance, factor analysis confirmatory), and the effect relationship was measured to estimate the impact factor, and the coefficient of determination. These methods were used by statistical programs (SPSS V.22. Smart Pls(

Through the study, several conclusions were reached, the most important of which was the interest of the workers in Al-Hayat Al-Ahly Hospital, the study sample, in the competitive intelligence, which is one of the relatively modern concepts that expresses the added value adopted in the development of business organizations, planning, strategic and market research, and works to communicate information The task of management is higher than what competitors intend to do and enables it to make strategic decisions related to understanding the external environment, and contributes to the development of organizational knowledge in the market and improves the quality of its services and products and ensures improvement of performance and thus achieves advantage, competitiveness, by relying on empowerment, human resources, Which gives workers flexibility, adaptation, and effective response in dealing with the internal work environment on the one hand, and with customers on the other hand, without referring to management, as the teamwork approach helps improve the quality of relations between employees and customers and makes the management’s focus on long-term strategic issues And not being preoccupied with the daily routine.

The research seeks to verify the role of time management strategy (TMS) in reducing job burnout (JB), as well as verifying the extent of interest of the researched company (the General Company for Electric Power Production / Middle Euphrates) in adopting the time management strategy at work, and also knowing the level of job burnout. In which. The research emerged from a realistic problem represented by cases of fatigue among a number of workers who suffer from it in one of the stations affiliated with the researched company (the second Hilla gas power station), which requires the adoption of a strategy for time management and communication between them and officials, through which measures are taken. Organization and reducing cases of fatigue. Where the variable (time management strategy) represented the independent variable in the current research, while job exhaustion represented the dependent variable with its dimensions (emotional exhaustion, depersonalization, poor personal achievement). The researcher adopted the descriptive analytical method in order to obtain the required data. The (General Company for Electrical Energy Production / Middle Euphrates / Second Hilla Gas Power Station) represented the field of the applied side of the research, as a random sample of workers was chosen, amounting to (224) individuals out of the research community of (522) individuals. The research also adopted the statistical program (SMART PLS) in building the model for testing the research hypotheses, and the questionnaire form was adopted as it is the main department for collecting the data and information required for the research variables. A set of results were reached, the most important of which was that the time management strategy at the macro level has an actual impact in reducing cases of job burnout in the company studied, and it also shows that the most obvious dimension is the emotional exhaustion dimension compared to the rest of the dimensions.

Knowledge sharing is one of the most important modern tools adopted by business organizations in order to achieve success and continue to face their competitors through accurate and rapid diagnosis of environmental changes and respond quickly to them, which depends on the sharing of all information to get the work done. Related to continuous development and improvement in order to reach the highest performance and competitiveness rates.

The current research is based on two variables that interact between them to form the intellectual framework for them, both ( knowledge sharing and the customer knowledge's management ), where the research included its theoretical and practical aspects coverage of the problem, where the researcher therefore used the available information in the available scientific sources On the one hand, as well as on the hypotheses adopted through analysis and interpretation to diagnose the correlation between the variables of the research first and the relationships of influence between them secondly, where the researcher adopted the method of the sample intentional in order to obtain the required data, through the use of a questionnaire form prepared for this purpose, and that By adopting statistical methods for the analysis of this data provided by the program ( SPSS V.18 ) in addition to adopting the researcher's exploratory approach to analyze the problem.

The researcher came to the existence of correlation and effect between the research variables of the research sample of the number (78), so a set of conclusions were indicated, the most important of which was the low level of correlation and effect between the variable of the cognitive share in its three dimensions and the change of the management of the customer's id through the distance ( customer knowledge's management ) About the customer) and this is indicated by the coefficients of the link and the value of T calculated for it in table (3) and (4), the most important recommendations made by the research of the research company is the need to increase interest in knowledge about the customer as it is one of the dimensions of managing the customer's knowledge id to make the process of sharing On her customers.

The research aims to review the literature to show the relationship and association between each of the balanced scorecard and enterprise risk management to reach performance measurement and risk management through the balanced scorecard and use the risk perspective to identify and measure the risks facing economic units. The researchers used a set of important measures in this perspective to measure the most important The risks experienced by the company, the research sample, and the researchers concluded a set of conclusions, most notably the use of the balanced scorecard as a tool for enterprise risk management, as there is a relationship between both variables in many goals, elements, and dimensions. The updated enterprise Risk Management Regulatory Authority for the year 2017, in conjunction with the Balanced Scorecard, to enhance the quality of the company’s performance and manage its risks appropriately

The aim of the research is to explain the concept, importance, types and characteristics of big data, as well as to show how to improve the quality of accounting information in light of the use of big data by studying the different effects of that data. Descriptive exploratory in the practical side by relying on the questionnaire that was distributed to a sample of academics in Iraqi universities, professionals and auditors, and the research concluded a set of conclusions, the most important of which are: The use of big data by economic units helps improve the quality of accounting information, as the use of data leads It aims to improve the level of financial reports by providing integrated information on the economic unit.



The research concluded with a set of recommendations, the most important of which are: Working to integrate the various data sources into the accounting information systems. For example, text, visual and audio data are gradually being linked with traditional data, and here accountants need to improve their data analytics skills to be able to deal with large amounts of data

This research seeks to shed light on the intellectual framework of working capital, methods of its measurement and strategy, and the extent of its impact on the value of the company in the research sample (a group of Iraqi banks), with an indication of the cognitive foundations of the value of the company and the methods used to measure it through application to a sample of banks listed in the market Iraq Securities was one of eleven banks during the years from 2011-2020, and the number of views was 110.

To achieve the goal of the research, the impact of working capital management on the value of the company, quantitatively for ten years for the research sample, using the trading ratio and showing its impact on the value of the company using the market value of the company's shares (the bank).

The researcher concluded that there is a significant effect of working capital on the market value of shares in the banks in the research sample.

In light of the conclusion reached by the researcher recommends the need for banks to follow up on the levels of capital because of its great importance in influencing the levels of financial performance and thus achieving the goals of these banks, maintaining working capital in a balanced manner and taking advantage of investment opportunities so that the bank can meet its obligations and at the same time the optimal investment for those money

The research aims to measure the effect of the mechanisms of concentration of ownership and the board of directors on earning management. The research sample was represented by 16 Iraqi banks listed in the Iraqi Stock Exchange for the period from (2010-2019). Profits, and the research recommends issuing rules or a guide for applying the corporate governance law in the Iraqi stock market, especially that the research proved the practices of Iraqi banks to earning management.

The goal of this research is to know the role of internal control in evaluating financial performance in service units and also to know the concept, importance and objectives of internal control and the importance of resorting to it to evaluate financial performance.
It also sheds light on the financial performance in government units and the factors that can affect it. The researcher reached a number of conclusions, the most important of which is that internal control seeks in service units to achieve many goals, the most important of which is evaluating the efficiency and effectiveness of activities and operations in public sector units. These are among the following: Things that must be taken into account in internal audit procedures. Internal control examines and evaluates the efficiency of financial performance by comparing actual performance with what is planned or previously specified by management. Also, among the conclusions that have been reached is that the electronic computer is not used in the process of auditing and internal control, and why this technology? Modern technology is of great importance and development. The researcher recommended a number of recommendations, the most important of which is providing the Internal Control and Auditing Department with cadres specialized in the field of work of other departments by withdrawing these cadres and linking them to the Control and Audit Department to carry out the process of auditing and monitoring its departments. The necessity for the Internal Control Department to conduct field visits to all departments. And its affiliated units to ensure their compliance with laws, regulations and instructions, and also resort to local and international standards for internal control for the purpose of developing oversight work.

The aim of the research is to determine the impact of financial liberalization on the indicators of banking stability in the Iraqi economy. The results of the research showed the existence of a relationship between the interest rate margin index and the banking stability indicators. A direct relationship appeared between the average interest rate margin index and each of (capital adequacy, asset quality and profitability), and therefore The effect of this indicator of banking stability was positive in both capital adequacy and profitability, and negatively in the quality of assets

As for the relationship between the private sector credit ratio to GDP and banking stability indicators, a direct relationship appeared between the private sector credit ratio to GDP and both capital adequacy, asset quality and profitability, and therefore the impact of this indicator on banking stability was positive in both the adequacy of Capital and profitability are negative in asset quality.

The relationship between the mandatory reserve ratio to the total deposits subject to the reserve and the indicators of banking stability also emerged. An inverse relationship was recorded between the indicator of the mandatory reserve ratio to the total deposits subject to the reserve capital adequacy, and a direct relationship with the quality of assets and profitability, and therefore the impact of this indicator on banking stability was negative In terms of capital adequacy, asset quality and profitability.

This research aims to know the relationship and impact between banking marketing strategies in achieving banking sustainability in Rafidain Bank (Nile branch, Ur branch, Al-Rifai branch, Al-Fajr branch, Al-Qala’a branch, Al-Jabayish branch, Al-Nasr branch) and Al-Rasheed Bank represented by (Al-Gharraf branch, Eridu branch Shatrah Branch) in Dhi Qar Governorate. This research contributes to addressing a realistic problem that directly affects the banking sector.

The questionnaire was used in data collection and 166 forms were distributed to bank managers and heads of departments and administrative units in the surveyed banks, and 163 forms were collected with a retrieval rate of (96%) and the exclusion of (3) invalid, and the number of valid forms was (160). A form, the current research relied on the Analytical Descriptive Approach to achieve its methodological, intellectual and field objectives. This approach depends on interpreting the existing situation and determining the relationships that exist between the variables. SPSS V.26 and SmartPLS 3.3.3 were used.

The research reached a set of statistical results, the most important of which was the banking marketing strategies characterized by great importance in the research sample banks through the use of growth and competitive strategies that contribute to achieving banking sustainability to determine their relationship with customers and in response to their needs in the long run, and the practical results confirmed that there is a positive correlation and impact with A moral significance of banking marketing strategies in banking sustainability, and promoting interest in banking sustainability in its dimensions (economic, social, and environmental) despite the presence of workers who are able to win the customer and have accumulated experiences, and this characteristic must be invested in promoting positive behavior and supporting a positive work atmosphere in the internal banking environment This, in turn, leads to the creation of an exchange of knowledge and experiences and the cross-fertilization of ideas between the higher managements themselves and helps them in promoting a sustainable banking environment for the research sample. Different life, and the foundations and features of a strategy Marketing is closely related to re-thinking and working on self-development continuously with the passage of days and with changing surrounding conditions.

The banking sector represents the backbone of economic life in any country in the world, as it plays the main role in financing economic development. There is no development today without an effective and developed banking sector in the field of performance and upgrading banking services with stakeholders, and the most important characteristic of banking is the increasing development Banking technology in order to modernize the systems and means of providing banking operations and innovating modern techniques for banking service, all of which leads to the expansion of the market share of customers and increasing confidence with them. The statistical analysis of it in the Iraqi commercial banking sector (governmental and private), and a sample was taken of the commercial banks located in the Middle Euphrates region, a questionnaire was prepared to ensure the existence of a relationship between the study variables (banking information technology) as an independent variable, and (financial inclusion) as a dependent variable, Accordingly, (270) questionnaires were distributed to the employees to ensure the retrieval of the minimum sample, which should be (200) employees, and the data was analyzed For (200) questionnaires retrieved using a number of statistical tests within the statistical programs (Spss-v26) and (SmartPLS) program

The study aims to shed light on the special cognitive aspects of the analysis of the financial performance of a sample of private banks in during the Corona pandemic, and the study also seeks to give a clear picture of the effects and repercussions produced by the Corona pandemic in banking activity and how the financial performance of the banking sector is affected by those repercussions represented by the financial indicators of banks, and the importance of research lies from the novelty of the subject based on the novelty of the financial crisis The problem of the research is summarized in the main question :(What is the impact of the Corona pandemic on the financial performance of private banks), under the hypothesis (the Corona pandemic negatively affected the financial performance of the banks of the study sample compared to the period before the pandemic), and from perspective and to achieve the goal of the study, a sample of (2) Iraqi commercial banks was selected for a period of time It extended (6) years that were divided into two periods, the first was represented by the years (2016-2019) the period before the Corona pandemic and the second was represented by the years (2020-2021) period after the beginning of the pandemic. The study reached a set of conclusions, the most important of which are: The results of the financial analysis of the banks of the research sample showed a decrease in some indicators of financial performance for the period after the beginning of the Corona pandemic compared to the period before the pandemic. The most significant recommendations are to work to continue banking developments by directing and involving the management and staff of private banks through the association of private banks in advanced courses and under the supervision of the Central Bank of Iraq to familiarize them with the general guidelines that are being worked on to evaluate the bank, as well as to identify the basic and effective ways to overcome financial crises by contributing to banking conferences and seminars.

The study consists of two variables: the behavioral financial theory variable is an independent variable, and financial sustainability is a dependent variable. The study aimed to find the relationships of influence, correlation and interactive relationships between the variables. The study relied on descriptive analysis as a tool for measuring the study variables, and a sample of (120) investors in the market was selected. Iraq Securities. The study was represented in the lack of continuity of investors' business and the sustainability of their projects and investments in the Iraqi markets, and this is due to the presence of behavioral motives in making financial decisions. Statistical programs (SPSS V.24, SmartPLS). The study reached a set of conclusions, the most important of which is the existence of an influence relationship between the behavioral financial theory and the financial sustainability of investors in the Iraqi Stock Exchange

The current study seeks to know the role of financial soundness as an independent variable, represented by its indicators (the ratio of capital to assets, the ratio of equity to assets, the ratio of capital adequacy, the ratio of non-performing loans to loans, the ratio of loans to assets, and the cost ratio to income) in achieving financial well-being as a dependent variable, and determining the type of relationship between the study variables, in the study sample commercial banks, and the study problem identified the following main question: What is the role of financial soundness in achieving financial well-being? In order to achieve the objectives of the study and answer its questions, the study tested a sample of commercial banks, which were classified as private joint stock companies using the data extracted from the annual financial statements, and the reports published on the website of the Securities Commission, and the Iraq Stock Exchange for the period from (2010- 2020). The sample included (10) ten listed commercial banks, and the study used the Bankometer model and its indicators in measuring and evaluating financial soundness, and the modified ALTMAN Z-Score model in measuring and evaluating the financial well-being of the study sample banks. It sought to test the sub-hypotheses, And related to the influence relationships between the variables of the current study, to answer the questions related to the problem of the current study, and to reach the objectives set, and in order to process the data, many financial equations and statistical methods were used, and the results were extracted using the computer program (Excel) and (SPSS v.23) and ( SMART PLS).The most important finding of the study and through the results obtained is that the independent variable financial soundness has a direct and significant effect on the dependent variable, which is financial well-being.

The research aims to identify the basic concepts of proactive disclosure and modern trends that call for companies’ management to show useful information in making economic and investment decisions, identify the surrounding risks that may occur to investors, and also clarify the impact of proactive disclosure on financial reports. The research problem is the delay that occurs by the board of directors to approve the financial information or the general assembly of his company, and then the auditor’s report, which takes a long time up to several months. Where the loss of financial information leads to its benefit and is inappropriate, and this delay leads to obstructing it and affecting the work Many users of this information, and therefore the role of proactive disclosure comes in disclosing financial information that will affect investors' decisions through proactive disclosure that contributes to affecting the quality of financial reports. The research was based on a basic premise that "proactive disclosure contributes to affecting the quality of financial reports. Also, there is a significant correlation relationship between proactive disclosure and financial reports." Especially those with a direct relationship with the company, as well as proactive disclosure reduces the effort and cost as it depends on the internal reports prepared in advance and announced interim and the planning reports for the comprehensive budgets prepared internally. Because of its great importance in rationalizing investment decisions

The study aimed to explore the relationship between organizational sustainability through its dimensions [economic sustainability, social sustainability and environmental sustainability], and organizational reputation with its dimensions [Emotional Appeal, Products and Services, vision and leadership, Workplace Environment, and Financial Performance]. The General Company for Iraqi Cement in the city of Kufa was chosen as a community to conduct the study, and the sample size was (127), one of the employees of the mentioned company. For the purpose of analyzing the data and testing the hypotheses of the study, the statistical program (SmartPls) was relied on.The study concluded that there is an impact relationship of organizational sustainability on organizational reputation, meaning whenever a company adopts high levels of sustainability, this improves its reputation in the community