Gulf Economist

The study aims to apply the International Financial Reporting Standard IFRS16 (lease contracts) in Iraqi economic units and to show its impact on their financial performance. The company\'s financial statementsin line with the requirements of the application. The international standard IFRS16 and relying on the analysis of the main financial performance indicators represented by the indicators (liquidity, profitability, activity and indebtedness) before and after making the amendments and indicating the extent of the change in these indicators as a result of the amendment, as well as knowing the efficiency of the company in using its available resources for the purpose of expansion and growth operations and knowing the sources of funding to obtain The assets, and the most prominent findings of the study: The modified form of the financial statements in accordance with the requirements of the international standard for rent IFRS16, when applied to the study sample (the General Company for Ports of Iraq) contributed to improving the ratios and indicators of the financial performance of the company, which proves that the IFRS16 standard has a positive impact on the financial performanc of the economic units applied to it, and it also helps in improving the process of disclosing the financial statements by disclosing all the financial lease contract data within the items of the financial statements, in contrast to what was in effect before the amendment, which deals with all lease contracts as operating leases and their data is not disclosed Within the items of financial reports .

Interest in digital assets and electronic payment methods has increased in the last two decades, and this has coincided with the increasing acceptance of digital currencies, which some see as the future means of payment.
This paper aimed to know the concept of digital currencies such as Bitcoin and its theoretical foundations in economics, why it has value?, what are its future prospects?, and whether it can become the dominant currency in the future?. Cryptocurrencies are completely decentralized currencies. It has value because its supply is limited and there is a demand for its low transaction costs, anonymity, investment potential, and potential for use in illegal activities.
Its outlook is quite skeptical because those currencies have some severe drawbacks such as high price volatility, susceptibility to hacking, no central bank protection and no consumer protection, so it is not likely that it will spread as a stable currency to the general public anytime soon, because its two strengths The two main ones, anonymity and low transaction costs are not necessarily what the average consumer is asking for. However, the technology behind cryptocurrency and bitcoin can be applied to payment systems or other currencies that could have a lasting impact on how people spend money in the future

The Research aims to investigate the effect of systems thinking on increasing Organizational Immunity, To achieve this, a hypothesis model has been developed that consists of one main hypothesis and a number of sub-hypotheses, It underwent numerous tests to ensure its authenticity. The researcher used the descriptive analytical method, In addition to (Curriculum-Based Research& Meta-Analysis), which is a modern technology that allows researchers to mix research results in which different branches and sciences are intertwined (such as business administration and biological sciences). The study used the comprehensive inventory method of the study community and the questionnaire tool in obtaining data and information. The data were analyzed and hypotheses were tested by the SPSS25 statistical program and SMART PLS3. The results of the test revealed that there is a positive effect between systemic thinking and organizational immunity, according to which a number of conclusions and recommendations were formulated.

The oil and gas sector is the mainstay of the Nigerian economy ; unfortunately, Nigeria ranks 2nd in the incidence of gas flaring in Africa with worsened health outcomes especially in Okpai and Benekuku communities where constant gas flaring has not attracted empirical inquiries. The objective of the study is to examine the health effects of gas flaring on health outcome, and controlled for knowledge and coping strategies using Structural Equation Modeling.The result revealssignificant adverse health effect of gas flaring, and evidence of environmental Kuznets hypothesis. The negative mediating role of foreign capital inflows provided evidence that Okpai and Benekuku are pollution havens. Also, knowledge and coping strategies were found to improve health outcomes. The study concludes that the negative health effect of gas flaring is reduced by improved knowledge and coping strategies among the people.The study recommends that the government should implement anti-gas flaring policies;oil companies establish free healthcare services and community leaders get their members informed on the need to device coping strategies, as the strategic actions that would improve human health in gas flaring communities.

The study aims to identify the possibility of improving financial performance at the level of the value stream and the company as a whole by eliminating waste through lean accounting, as well as identifying the steps of its application in the study sample company in order to benefit from modern trends in accounting thought. The researcher adopted the applied approach by applying the cost of the value stream in the Ibn Majid public company, the study sample located in the province of Basra, as well as the deductive and inductive approach. Through the use of financial performance indicators, the researcher also worked to streamline activities and reduce the number of employees. Thus, the results of the study supported the hypothesis of the study, stressing the importance of the role of lean accounting in reducing costs and improving financial performance. The researcher reached a set of conclusions, the most important of which is that the application of lean accounting methods, especially the cost of the value stream, leads to the improvement of activities and the reduction of waste, which contributes to reducing costs, and that this reduction in the light of lean accounting will reflect positively on improving financial performance, which can lead to an increase in the company's ability to The competition

This study aims to determine the customer perceptions of marketing deception practices and their impact on the customer re-purchase intention through customer perceived value. The hypotheses of the current study were built based on these above three variables. This study applied on a sample of students at the College of Administration and Economics / University of Basrah. The questionnaire was used as a tool for collecting data, and (164) students were selected as a sample of this study. Many statistical tools were used such as (SPSS. V. 24 and AMOS. V. 24) for data analysis. This study reached to the following conclusions: there is a negative direct effect of customer perceptions of marketing deception practices on customer re-purchase intention. The results also showed, there is a negative direct effect of the customer perceptions of marketing deception practices on customer perceived value. There is also a direct positive impact of the customer perceived value on customer re-purchase intention.