AL Ghary Journal of Economic and Administrative Sciences

It promises to serve as one of the main components of a complete macro-energy framework, which is operated by focusing on the goals and strategies that economic planning carries out in its entirety. These effective components are exercised in developed and developing systems alike by influencing macroeconomic performance, this power that flows Through a group of mechanisms that reach their strengths that enable them to overcome these burdens, the most important of these forces is the great influence at the local level. Internet Explorer has increased the general population growth rate while maintaining a stable price level and a good position for the country’s balance of payments towards the outside world, and little focus on the rate of growth. Low incapacity for manpower, this inability was summed up by Nicholas Kaldor through the idea of his magic square.
Therefore, this study is committed to evaluating and measuring the contribution of contributors to the variables of the square, such as the role in the Iraqi economy during the period 1990-2019, using the standard account of the economy to demonstrate the impact and results of the contribution, which was encouraged by the French Academy (Versailles) to perform its multiple skills from the text hypothesis (that evaluating) reality achieves the goals of the square. Kaldur in Iraq strays a lot, especially some of his goals, from the optimal state of the square, but he prefers to make an effort in his comprehensive goals, which was not currently positive, and which elevates that strike).
However, to verify this hypothesis, the structure of the study was analyzed into three sections. The first dealt with the theoretical foundation of the study’s changes. The second dealt with a realistic analysis of work in the Iraqi economy, and the third dealt with a solid model committed to square variations such as the role in the Iraqi economy and analyzed the results.
The results of the study confirmed the hypothesis of the subject, as it demonstrated the lack of commitment to the studied requirements, while the complete study led to it being strengthened economically in diversifying sources of income and finding this importance and local and joint investments for structural imbalances and a solid investment base that supports tomorrow’s development of productivity and generation of sporting events to improve macroeconomic models. .

The Corona pandemic affected the macroeconomic variables in the Turkish economy through the internal embargo procedures followed, which negatively affected the Turkish trade balance through the impact of exports and imports, and on inflation rates, as the greater the number of injuries, the greater the ban procedures, and this in turn affected the variables of the study, we discussed in Research the conceptual framework of the pandemic and the variables under study, and analyzing the reality of macroeconomic variables in the Turkish economy before the pandemic and after the pandemic, as well as we analyzed and measured the relationship between the number of infections and macroeconomic variables where exports and imports were associated with an inverse relationship with the number of injuries, and we did not find a relationship between the number of injuries Injuries and inflation rates, and the most important finding of the research is that the quarantine measures negatively affected the macroeconomic variables in the Turkish economy.

Developed and developing countries alike seek to achieve a set of major economic goals by drawing plans and strategies that determine the economic path of the state within the framework of macroeconomic policies. Therefore, the process of evaluating the reality of the macroeconomic and determining the extent to which these goals are achieved is of great importance, so this study will try Assessing the Iraqi economic reality during the period 1990-2019 through the graphic representation mechanism proposed by the French Academy (Versailles) based on the idea of ​​the magic square that the economist Nicholas Kaldor came up with by defining four basic indicators for evaluation, and based on the premise that (the evaluation of the actual reality of the objectives A square like the role in Iraq is very far, especially for some of its objectives, from the optimal state of the aforementioned square.

To verify this hypothesis, the research was divided into two sections, the first dealt with the theoretical rooting of the idea of ​​Nicholas Kaldor square in terms of concept and objectives, while the second dealt with the evaluation of the reality of the Nicholas Kaldor square variables in the Iraqi economy.

The results of the study confirmed the hypothesis developed, as it proved the deviation of the indicators of Nicholas Kaldor square from the ideal situation, while the study recommended the need to work on diversifying the Iraqi economy and paying attention to increasing and diversifying sources of income and financing, and not relying on a single source of income (the oil sector), which would make The Iraqi economy is captive to its price fluctuations and internal and external crises, and this is done through coordination between economic policies in finding these sources, especially local and foreign investments, in order to address structural imbalances and build a solid investment base that supports the productive sectors and raises the mechanisms of transmission of the effects of economic policies to improve the development of macroeconomic indicators.

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 external debt.

Continuing to borrow excessirely or significantly leads to an increase in the size of the public debt to a level that exceeds the state`s ability to fulfillits financial obligations towards creditors, this in turn reflects negatirely on the local economy and paralyzes economic development efforts and the resulting economic and social repercussions, and the increase in the volume of funds allocated to pay the burdens of servicing the public debt instead of using them to finance economic development plans.

The phenomenon of international terrorism is one of the phenomena that directly affected the Egyptian economy in all its aspects, especially its impact on the tourism sector, which was directly affected. Against the tourism sector of Egypt on the other hand, and this research dealt with the impact of the phenomenon of terrorism on tourism in Egypt. The hypothesis: The research dealt with the concept of terrorism, linguistically and idiomatically, and its forms and causes in the first topic.

Administrative leadership is the main driver of the successful process in higher education institutions, and it is primarily committed to the success of these institutions because this success depends on their experiences and leadership capabilities, which in turn works to achieve outstanding performance in any organization.

This study relied on data collected from the staff of Al-Kafeel Private University in Najaf. These data confirmed that the university leadership (deans) at Al-Kafeel University apply three-dimensional leadership patterns in their faculties, meaning that the deans use the three patterns with the three working groups at the university according to their duties as follows (the most effective leadership pattern with teachers, and the least effective leadership pattern with students and basic leadership style with employees). This study also aims to explore the factors or elements affecting the three-dimensional leadership and its role in achieving outstanding performance. In this research, a non-random qualitative analysis method was used, which depends on (experience and scientific knowledge). Where several interviews were conducted with a group of deans of Al-Kafeel University in Najaf, the mechanisms of the (NVivo) program were used for the purpose of processing qualitative analysis data. The research came out with several conclusions, the most important of which is that there are external factors that affect the role of leaders in this college, and then affect the result on the outstanding performance they seek to achieve.

Relationship Determining the correlation and impact of organized creativity in achieving excellence, and identifying the most prominent obstacles without achieving this, and the importance of research in highlighting the impact that occurs “organized creativity” through its dimensions (sensitivity to problems, originality, flexibility, fluency, risk and challenge) in “strategic excellence” in its dimensions (Circles of influence, competitive pressure and competitive formation). The questionnaire was used as a tool for collecting the necessary data and information, and a sample was tested, represented by the higher departments, heads of departments, directors of people and means in the Kufa laboratory. The arithmetic mean relationship, standard deviation coefficient, coefficient of variation and Pearson's correlation through statistical programs (SPSS V.24; Amos V.23). The results that have been published appear in improving the development and improving the development and improving the development and improvement of products and their improvement and development, showed their interest in excel in the business, and improving the performance of the work in the development and improvement of the performance of the work of his competitors. Influencers in the sphere of influence, in light of its limited quest to dominate the market before them, and the ability of the laboratory to search for ways and renewable approaches to develop the development of excellence for the laboratory

The current study aims to show the role that strategic passion can play in achieving contextual performance through the mental status of organizations. The banking sector was chosen as it is an important and vital sector and plays an important role in all aspects of life. The study (91) employees distributed among (50) banking and financial transfer companies. A sample of (73) respondents was selected from them according to a statistical equation for choosing the appropriate sample size. The programs (23.SPSS.V), (2010 Microsoft Excel) and (Smart v2.3) were used in the statistical analysis processes, and the study adopted the approach Analytical in its research method, and it included three dusty independent variables, strategic shaf, and it contains two dimensions (entrepreneurial passion, passion for adventure) and the study also adopted three dimensions for the dependent variable contextual performance (teamwork, leadership, broad commitment), while the study was The mediating variable mental status also has four dimensions (perception, motivation, desire, behavior). Where, the study reached many theoretical and practical conclusions that were conducted on the axes of the study, and by distributing the questionnaire to the respondents, the answers of the researched sample were reached to the availability of strategic passion that leads to the development of contextual performance and enhances the mental status of this relationship.

The study sought to determine the impact of electronic management in achieving strategic performance. The study was applied in the General Directorate of Education of Najaf Governorate. The problem was started from the hypothesis that adopting electronic management is effective and capable of achieving strategic performance. For the purpose of achieving the objectives of the study, a hypothetical model was built that determines the nature of the relationship between the independent variable, electronic management and its dimensions, and the dependent variable, strategic performance and its dimensions. In order to test the model, two types of hypotheses were formulated. The first type was represented by correlation hypotheses, while the second type was related to influence hypotheses. The number of individuals was Employees in senior and middle management (115), (105) questionnaires were distributed and (103) questionnaires were collected, and the number of valid questionnaires was (101). The questionnaire form was adopted for the purpose of collecting data, in addition to personal interviews, with the aim of supporting the accuracy of the answers and in order to obtain balanced answers. The study used a set of statistical methods to analyze the data, such as correlation coefficients, regression, and structural modeling, adopting appropriate statistical programs such as (SPSS) and (SMARTPLS). The study reached a number of conclusions, the most important of which are: Strategic performance is considered one of the most important critical goals for public sector organizations due to its direct contact with society, which requires a set of basic elements that contribute to achieving it through supporting electronic management, as the impact of electronic management on strategic performance increases. And it improves a lot. The study presented a number of recommendations, the most important of which are: The current circumstances and rapid changes force the organization to adopt electronic management and lead it to achieving strategic performance.

The main objective of this research revolves around analyzing the nature of the influence relationship of digital citizenship in reducing E-loafing. or similar regulatory environments in other countries. The problem of the research enables “the spread of the phenomenon of electronic loitering in organizations in general and Iraqi organizations in particular, the reason may be due to the lack of attention to the behavior of digital citizenship in the directorate in question, or the ineffective application of flexible time.” Data was collected by surveying the opinions of employees in the Directorate Distribution of Diwaniyah electricity using the comprehensive inventory method, as (218) questionnaire forms were distributed directly to employees working in the headquarters of the Diwaniyah Electricity Distribution Directorate, and then (183) questionnaires were retrieved at a rate of (84.7%) and the number of valid questionnaires for statistical analysis was (174) questionnaires, i.e. By (80.5%). Several statistical techniques have been employed for statistical analysis using the two programs (SPSS) and Smart-PLS). The results that were reached showed the existence of a direct negative and moral impact relationship between digital citizenship and E-loafing, and the research came out with a set of recommendations, the most important of which was to emphasize the development of employees’ awareness of digital citizenship, to ensure the reduction of the phenomenon of E-loafing in the organization under study, as well as the effective application of time flex.

The study mainly aims to show the impact of entrepreneurial leadership on the innovative behavior of employees for a sample of workers in private hospitals. To achieve this, the measurement of entrepreneurial leadership was based on three dimensions (proactivity, innovation, and risk tolerance). While innovative behavior was measured by four dimensions (exploration of opportunities, idea generation, idea promotion, application). The researcher relied on the questionnaire as a tool for collecting the necessary data from the sample, which amounted to (100) individuals. Need to apply the dimensions of entrepreneurial leadership to reach a state of equilibrium for the presence of leaders and individuals who are self- and morally empowered, and this is reflected because of implementing its work, which contributes to achieving innovative behavior. Keywords: entrepreneurial leadership, innovative behaviour

The main objective of this study is to analyze the nature of the relationship between two basic variables: (sovereign leadership and organizational alignment), by surveying the opinions of a sample of workers in the Trade Bank of Iraq (TBI) / branches of the Middle Euphrates region using the simple random sampling method, in order to search in Problematic of the lack of achievement or low level of organizational alignment as a result of adopting the pattern of sovereign leadership by the management of the bank in question. The sample size for the study population of (121) individuals according to the statistical table for determining the appropriate sample size is (92) individuals. 102) a questionnaire. After that, the collected data were analyzed using the statistical programs SPSS v.24 and AMOS v.24, and the results showed that there is a direct, negative and significant correlation and effect of sovereign leadership on organizational alignment. The main cognitive value of this study, to the best of the researcher's knowledge, is the description of the first study that attempts to bridge the knowledge gap between the variables of sovereign leadership and organizational alignment. Therefore, the researcher calls for more studies and future research by researchers within the scope of the aforementioned variables in the regulatory environment of the Iraqi banking sector or in other sectors and environments of other countries.

Objective: To know the nature of the relationship between leadership committed to its dimensions (psychological commitment, behavioral commitment) and organizational citizenship behavior with its dimensions (altruism, conscience, sportsmanship, courtesy, civic virtue).

Design / Methodology: The study was conducted at the University of Kufa on a sample of (99) respondents, including leaders at the University of Kufa, where it was relied on (Baggetta, et al, 2013) to measure the dimensions of committed leadership, and on (Habeeb, 2019) to measure the dimensions of citizenship behavior The study also used the questionnaire as a main tool for data collection and processing through a set of statistical methods, including (arithmetic mean, standard deviation, path factor) and extracting the results using the computer program (Smart PLS).

Results: There is a significant effect relationship between committed leadership and organizational citizenship behavior, which indicates that the presence of committed leadership within the organization in question is necessary because committed leadership helps to enhance the performance of working individuals and create a work environment characterized by cooperation and participation.

The current study aims to test the relationship between the determinants of financing structure as an independent variable and financial efficiency as a dependent variable for joint stock industrial companies. As it was relied on a set of determinants of the financing structure, which are represented by tangible assets, profitability, company size, growth opportunities, effective tax rate, tax reduced items excluding interest, while the financial efficiency was measured on several indicators, which are represented by the turnover rate of total assets, the rate of Accounts receivable turnover, accounts payable turnover rate, working capital turnover rate, inventory turnover rate. As several hypotheses were imposed and a set of questions related to the study was developed, and in order to achieve the objectives of the study, the hypotheses were tested for a sample of industrial joint stock companies listed in the Iraq Stock Exchange, based on the data of the official website of the Iraqi Stock Exchange for the period of time (2011-2020), The sample included (8) joint stock industrial companies. Some financial and statistical indicators were relied upon to analyze and discuss the results by adopting the method of multiple regression analysis among the indicators according to the statistical program (Eviews v.9) and the statistical program (SPSS v23).

The study reached a set of conclusions, the most important of which is the difference in the determinants of the financing structure from one company to another as a result of the difference in its age and size and the different orientation of the departments, in addition to the fact that the optimal financial structure reflects positively on the financial efficiency if it is invested in an optimal manner, and accordingly the study recommended several recommendations that can be Companies adopt and take advantage of them.

The research aims to reveal the nature of the relationship between perceived organizational support and the effectiveness of the work team, as the problem of the study was defined in a number of questions, the most important of which was “Do the administrative and professional leaders in the organization under study realize the effects of perceived organizational support on social responsibility? How can this be verified?” In order to achieve Objectives of the study and to answer its questions: The researcher chose a sample of workers in the Iraqi Red Crescent, and the study was based on a set of main and subsidiary hypotheses. The researcher used the questionnaire as a means of obtaining data to test the hypotheses of the study, as the number of respondents reached (104), and the study used a set of statistical tools. In analyzing and processing data and information, hypotheses were tested and results were extracted using ready-made statistical programs (SmartPLS, SPSS). The study reached a set of theoretical and applied conclusions, perhaps the most important of which is that the organization under study has some decline in certain aspects, such as its decline in perceived organizational support, and despite Due to its keenness to achieve the effectiveness of the work team, the study presented a set of proposals, perhaps the most important of which is the call to conduct more studies on its general topics and the topic of work team effectiveness, with other proposals that are considered future study projects.

The aim of the current research is to analyse the reality of digital transformation in the Iraqi Ministry of Communications due to the great importance and benefits that brings it to organizations, public and customers in addition to its direct relationship to increasing the organizational agility of organizations .

Where the research started from a realistic problem represented by the weak classification of the country as a whole in providing digital services Which makes the ministry in question in front of a great responsibility to address this because of its direct role in providing communications and information services in Iraq. Therefore, the current research sought to address the existing slackening in the investigated ministry by proposing a road map to implement the digital transformation strategy. The study adopted the qualitative descriptive approach and used the personal interview of a number of leaders and officials as a tool for collecting information in addition to analysing the documents obtained by the researcher from the researched ministry. The research dealt with the digital transformation strategy through its main dimensions (the leadership dimension, the infrastructure dimension, the resources dimension, the legal dimension, the cyber security dimension, the community capabilities dimension, the data governance dimension), as for organizational agility, it was represented in its two dimensions (sensing and responding).

The research reached a set of conclusions, the most important of which are the lack of a digital transformation strategy for the researched ministry, and that it does not have the required organizational agility, The study also concluded with a set of proposals representing the stages of designing digital transformation, which in turn can contribute to enhancing the organizational agility of institutions.

Despite the tremendous progress in the field of computer technologies, which included all sectors around the world, and the development of office management programs (Office), and Internet networks, our government institutions still suffer from the misuse of these developments, and following the routine in their daily business procedures, and this is mainly due to organizational factors. It is an administrative matter that is difficult to solve and delve into, but despite all these difficult challenges that our institutions face, it is possible to take advantage of some opportunities, even if they are small, to advance the reality of its services as a kind of indication before treatment in the public interest. Hence the idea of ​​designing an executive information program on the most Microsoft Excel program Common and used in our institutions, consistent with their reality, and in line with the laws of the Iraqi state. It was implemented in the Ashur General Company for Construction Contracting, and was developed to be applied in the Human Resources Management Department of the Administrative and Financial Department of the Shiite Endowment Office with the aim of reducing time and effort, reducing costs, and obtaining information The required speed and accuracy, and we later concluded that it contributes to increasing the operational capacity, and supports making the right decisions by the relevant authorities. In this way, we will contribute to laying the foundation stone for building a future development strategy that serves the Human Resources Management Department and ensures the strategic use of information in order to build the smart organization.

The aim of the current research is to identify the Organized Crime Control Directorate’s possession of styles of strategic leadership and administrative empowerment, as well as to know the extent to which strategic leadership styles and their dimensions (bureaucratic style, political style, professional style, entrepreneurial style) influence an explanatory variable influencing administrative empowerment as a dependent variable responsive to its dimensions. (Knowledge, delegation of authority, work teams, independence) to be the subject of the research in the Organized Crime Control Directorate affiliated with the Ministry of Interior / in Baghdad Governorate, in addition to presenting a set of recommendations that could contribute to enhancing administrative empowerment, and based on the importance of the research to the Directorate and its divisions And its employees and its importance to society and diagnosing the nature of the relationship between the research variables and identifying the most appropriate leadership style in achieving administrative empowerment. The research adopted the exploratory descriptive analytical method based on the questionnaire in collecting data, targeting a sample of the directorate’s leaders. The research community reached (200) members, while the The research sample was (170) observations. The research sought to test a number of hypotheses related to the influence relationships between the research variables. It used ready-made statistical programs (SPSS v.28, AMOS v.26) to process the data. The researcher reached a set of results, the most important of which was (Benefiting from the impact of strategic leadership styles on administrative empowerment) Thus, it was found that there is a high impact of strategic leadership styles on administrative empowerment. The research concluded with a set of recommendations and work mechanisms for implementation.

The research aims to identify audit risks in light of e- accounting and to identify the most important challenges facing the external auditor in the absence of documentary documentation. 163 questionnaires were distributed to respondents from auditors and legal accountants in audit offices, the Office of Financial Supervision and university professors, and to achieve the objectives of the research and access to the results of a sample. In the research, a set of statistical methods were used, including Binomial Test, one-way anova, linear regression, correlation coefficient, T-test and F-test, as well as Path Analysis, using the Statistical Package for Social Sciences (SPSS). And the statistical analysis program Eviews apart from the statistical program AMOS for the purpose of testing hypotheses, and the research reached many conclusions, including that the use of the computer affected the form and nature of the documentary group, and that the presence of electronic audit programs enabled the auditor to strengthen evidence in light of e- accounting, and based on the Findings and conclusions reached by the research The research recommends the need to make sure of the electronic evidence is valid for issuing a judgment and thus will contribute to improving the quality of the auditor's professional performance by providing the good characteristics of the evidence

The research problem lies in the following question (what is the role of the auditor in the ethics of the accounting and auditing profession in increasing the quality of the audit process). The auditor plays in the profession of accounting and auditing, which leads to an increase in the quality of auditing by adhering to the rules, laws and ethics of the accounting profession, and this leads to strengthening the profession of accounting and auditing, as well as increasing the quality of the audit process. Accounts The rules and conduct of the audit profession by adhering to the rules and laws that regulate the audit profession, as well as the local, personal and professional factors affecting the achievement of the quality of the accounting audit. Clients receive excellent professional service, and the auditor should maintain his mental and virtual independence, as the auditor’s opinion about the fairness of the accounting data becomes worthless if it is not independent.

The accounting information contained in the lists of economic units is considered the backbone of the accounting work and the summary of the efforts made within the economic unit, as it summarizes the activity, position, events and direction of the economic unit, on the basis of which decisions are taken by stakeholders, especially external ones, and in recent times many economic units have been directed to disclose About non-financial information (sustainability information) along with traditional financial information in unified lists called integrated reporting lists, as these lists show the direction of the economic unit and its risks and value creation in the short, medium and long term, and because of the importance of these lists, documenting the information contained in them is very important And since these lists contain non-financial information, they must be subject to assurance services, and that these services will serve the interest of the economic unit by enhancing its financial and non-financial returns. The enhancement of non-financial returns in this research was measured by distributing (96) questionnaires to a group of investors in the Iraqi Stock Exchange, and the research reached a set of conclusions, the most important of which is the need to confirm the information of the integrated reporting lists (financial and non-financial) to be reliable. This is what leads to the right decisions being taken by stakeholders. Therefore, the research recommended that the Iraqi economic units should adopt the work of the integrated reporting reports and their confirmation by an independent third party, which leads to the enhancement of their non-financial returns.

In light of modern developments, global markets have recently witnessed intense competition between economic units and the continuous attempt of economic units to reduce the costs of producing their products and provide products that meet customer requirements and achieve their satisfaction. Traditional accounting and traditional production systems based on a broad production system have become incapable of providing information that works. To determine costs properly, reduce product costs, and improve productivity, therefore, the need arose to adopt several techniques used by economic units to achieve their goals, including value stream costing (VSC) technology.
The research gained its importance from the possibility of many economic units moving to implement the Value Stream Costing (VSC) system, which is used to measure costs more accurately with the aim of supporting and rationalizing decisions and optimally exploiting available resources and energies. It is a modern system that helps improve the quality of cost information.
Thus, the current study aims primarily to apply the value stream costing system (VSC) in economic units and demonstrate its role in reducing costs and improving the quality of cost information, and drawing a value stream map of the current situation in an attempt to identify the most important problems that Fayd Al-Qassim Metallurgical Industries Company suffers from (sample). Research) to identify areas available for development, address deficiencies in the current situation, and draw a map of the future value stream.
The study is based on the main assumption that (applying the value stream costing system leads to providing appropriate information that enables management to reduce costs and improve the quality of cost information).
The study concluded with a set of conclusions, the most important of which is the existence of a strong correlation between the value stream costing system (VSC) and reducing costs and improving the quality of cost information, and that the value stream costing system (VSC) can contribute positively to reducing costs, as the value stream sheds light on the activities that It adds value to the product rather than unnecessary use. This means that the value stream makes significant contributions to achieving the quality of cost information.
The study concluded with a set of recommendations, the most important of which is that companies in general and Fayd Al-Qassim Metal Industries Company in particular should consider switching to production according to the value stream costing system (VSC) due to the multiple needs of customers and the changing forms and benefits of products, as it is not allowed to produce typical products in large quantities, and this calls for aspiration. Towards the establishment of modern systems and tools such as lean manufacturing, so that these companies can compete with goods produced locally and imported from abroad with their products

Study design: The mathematical and statistical method was used to calculate the value at risk by relying on JP. Morgan in measuring the market risk of the hypothetical trading portfolio that is exposed to foreign exchange rate risks and stock price risks, in addition to analyzing the portfolio consisting of foreign exchange and stock positions and measuring the values at risk for each position exposed to market risk to arrive at the total market risk through the (JP) model. Morgan) and then prove its impact in a sample of commercial banks.
The research was conducted on a hypothetical trading portfolio that was deliberately chosen because it has the most traded stocks in the Iraqi Stock Exchange, and it consists of (the Commercial Bank of Baghdad, the Middle East Bank, the Investment Bank of Iraq, the National Bank of Iraq, the Credit Bank of Iraq, the Gulf Commercial Bank, the Commercial Bank of Iraq, Al-Mansour Investment Bank), and for a period of seven years from ((2015 to 2021)), and the results of the standard deviation of the average stock portfolio returns showed that the National Bank of Iraq is considered the highest risk (0.177) in the hypothetical trading portfolio, and the Credit Bank of Iraq is the lowest risk (0.090) according to the deviation. The standard for the portfolio, and accordingly, the value at risk was applied to both the National Bank of Iraq and the Credit Bank of Iraq.
The research reached the conclusion (explaining the amount of loss achieved during a specific period of time and a certain level of confidence has become the basic rule upon which modern risk management theory is based, because it added the quality of accuracy in predicting the market risks expected to face banks because it is a new scientific philosophy and an advanced technical method in measuring the amount of exposure. Daily risk returns, which helps risk management control and evaluate market risk in a scientific and statistical manner based on scientific facts and far from guesswork and intuition.

The research aims to analyze the indicators of financial depth in the Republic of Egypt and their impact on economic growth, and the research problem was formulated to answer the question: Do indicators of financial depth affect economic growth? Therefore, the stability of the time series was analyzed, as well as the estimation of the functional relationship between financial depth indicators and GDP growth, expressing economic growth using the multiple regression function in the logarithmic formula as it gave the best results, and the research found a direct correlation between financial depth indicators (credit granted to the sector private, deposits, local liquidity) and gross domestic product, and suggested a set of recommendations, including the need to achieve sufficient economic and political stability for the purpose of encouraging investments, especially stimulating foreign capital and attracting it inward for the purpose of developing financial capabilities, whether in the financial market or the banking sector, with the aim of achieving Economic growth.

The capital adequacy index, profitability index, and liquidity index are among the most important financial safety indicators that serve as an early warning of any risks or shocks that the financial and banking sector is exposed to. The banking sector is one of the most important sources of internal public debt that governments resort to to cover the deficit in their budget, that is, in the event that the state’s revenues are not sufficient to cover expenses, so governments resort to the process of borrowing from the banking sectors, so this study aims to know the impact of the capital adequacy index and Profitability and liquidity on the internal public debt. Results were obtained using the Eviews9 program based on several statistical tests. A sample of (17) banks was used for the period under study (2005-2020) and data for the study sample were collected from the annual financial reports issued in addition to statistical bulletins The annual report of the Central Bank of Iraq, and results were obtained that there is an impact of the capital adequacy, profitability and liquidity index On the internal public debt, as well as the results of the statistical analysis, showed that this indicator of capital adequacy and profitability has a strong correlation with the internal public debt, while the liquidity indicator has a weak correlation with the internal public debt. Financial and soundness because the banking sector is the main source of internal lending operations in addition to reducing dependence on oil revenues because it is exposed to many shocks and dependence On sources of income because it is a rich source to meet the needs of the state

When the empirical variance in the data is higher than that expected by the model, count data examined under a Poisson assumption or data in the form of proportions under a binomial assumption sometimes demonstrate overdispersion. Underestimating standard errors of covariate e_ects is one of the implications of neglecting overdispersion. This paper involves a selective overview of score test statistics that are existing literature and used to detect the extra-Poisson variation. The methodologies of these tests have been covered to aid the statistics practitioners in understanding how to deal with count data and identify whether there is extra-Poisson variation. The baseline formula of all score test statistics had been derived from the negative binomial model. Subsequently, the proposed adjusted test statistics have been presented to approximate the distribution of these tests to standard normal distribution. However, the test result is unreliable unless the correct conditional mean and variance are obtained