TANMIAT AL-RAFIDAIN

The study aims to measure the impact of the integration of the monetary and fiscal policies on the gross domestic product in Iraq, as coordination in the use of fiscal and monetary policy tools is one of the most important factors of success and effectiveness to achieve economic goals, especially for the study, and then enhance research through quantitative measurement to measure the economic role. and finding the values of the variables and verifying the validity of the functional relationships between the monetary and financial policy variables and their impact on the gross domestic product in Iraq during the period (1990 - 2020) through the Autoregressive Distributed Time Gaps Model (ARDL), and the study concluded that the integration between the monetary and financial policies positively affects the gross domestic product in Iraq, and this reflects the important role that The integration between the two policies can play in supporting economic activity, creating added values, and achieving economic and monetary stability. On the other hand, to reduce the negative effects resulting from the conflict between the tools.

The research aims to provide a comprehensive and clear picture of the theoretical and philosophical foundations of the Fama & French 5F model, through which the factors and variables that can exert an effective influence in estimating and analyzing the required rate of return and the mechanism of their interaction are diagnosed, followed by foreseeing an objective empirical model capable of determining the nature، value and direction of this effect in a sample of companies listed on the Iraq Stock Exchange for the period (2005-2021) and according to the Panal Data, quarterly, By adopting the methodology of what is known as the Autoregressive Distributed Lag (ARDL) model, which explains the nature of the effect in the short-term (error correction model) as well as the long-term, in addition to what it includes from standard diagnostic tests such as the autocorrelation test for residuals, and the test for the instability of variance , as well as conducting the model stability test (structural stability of the estimated parameters) and the cumulative sum of residuals test (CUSUM).
The research reached the possibility of the Fama & French five-factor model by adding risk factors to the traditional model (CAPM) for pricing capital assets represented by (beta factor, volume factor, book value factor to market value، profitability factor and investment factor) to explain the changes in the required rate of return, where the size factor, the book value factor to the market value، the profitability factor exercised a positive impact on the required rate of return in the study sample companies, while the investment factor exerted a negative impact on them.

The importance of the research lies in identifying the extent of the impact of taxes on monetary policy represented by money supply in the narrow sense as well as the evolution of tax revenue trends as a percentage of GDP and money supply in the narrow sense as a percentage of Gdp in Iraq for the period 1990-2020. The first topic dealt with the theoretical framework and the reference review of the research, while the second dealt with the tests of the model based on the Eviews12 software package, The results of the research showed the existence of a long-term co-integration relationship that shows the fiscal policy index and the narrow money supply in the State of Iraq. When the ratio of the narrow money supply to GDP deviates during the short term, it corrects by (136 percent) of this deviation per year, that is, the supply of Tight cash takes about eight months to reach its equilibrium value. The researcher recommended the necessity of conducting statistical studies and analyzing tax revenues in each activity of the General Tax Authority’s departments, studying the reasons for the lack of tax revenues in some departments, and developing the necessary treatments and solutions to improve their tax revenues.

The research aims to find the relationship and the extent of the impact of macro-financial and economic variables (domestic credit provided to the private sector, trade, exports of goods and services, imports of goods and services, exchange rate, interest rate, foreign direct investment, total savings, and inflation). , and the total value of traded shares) in the growth of capital accumulation in Kuwait in the long and short terms, using theoretical frameworks and empirical studies that dealt with these variables, and using time series data for the period (1990-2020) and for that, it relied on the Autoregressive Distributed Lag Estimate (ARDL) methodology And the research reached some conclusions, the most prominent of which was, that the local credit index provided to the private sector (CRI) has a positive impact, and this agrees with the economic logic, as the increase in bank savings works to increase bank credit and then increase lending to companies, institutions, and individuals and increase investment. This leads to an increase in capital accumulation in the country during the research period, and the research suggested the application of reforms related to the financial sector, for banks and financial institutions that support the work of institutions and facilitate The most important in financing and moving investments.

The current study aimed to know the factors affecting the e-learning system, especially after the spread of COVID-19, using the Unified Theory of Acceptance and Use of Technology (UTAUT). The current study sought to address the problem in its academic context, which is the limited information on the subject of the study. To solve this problem, the researchers chose the College of Administration and Economics at the University of Mosul as a field for study, and a sample of (690) students participated in this study. The descriptive analytical method was used as the most appropriate method for the current study. The questionnaire was used as the main tool in data collection. The study reached several conclusions, the most important of which are: There is a significant effect between the expected performance, the expected effort, and the social impact on the behavioral intention to use. The study also presented a set of proposals, the most important of which is: Working on implementing courses to train and qualify students on how to use technology and e-learning, which contributes to enhancing their abilities to use technology and shift towards e-learning.

يهدف البحث للتعرف على الإطار النظري والمفاهيمي للطاقات المتجددة وواقعها في العراق، فضلاً عن التعرف على سلبياتها وإيجابياتها، للنهوض من قطاع الطاقة في العراق، إذ تكمن أهمية البحث أن دراسة موضوع الطاقات المتجددة والآثار الاقتصادية لها، تساعدنا دون شك في التعرف على ما يمكن أن تسهم به مصادر الطاقات المتجددة من تحقيق تنمية مستدامة في العراق لهذا الجانب، الذي طالت معاناته على مدى عقود طويلة، وتضمن البحث مبحثين أولاهما الإطار النظري والمفاهيمي للطاقة المــــــتجددة، وثانــــيهما واقع الطاقة المتجددة في العراق، إذ تم التطرق إلى أنواع الطاقات المتجددة المتاحة في العراق، ومنها الطاقة الكهرومائية وتضمن محطة حديثة وسامراء، أما محافظة نينوى فتضمنت محطتي سد الموصل الرئيس والتنظيمي ومحطة الخزن بالضخ، وهناك محطة حمرين الكهرومائية والهندية والكوفة، في حين تطرق المبحث الثاني ايضاً إلى الطاقة الشمسية وطاقة الرياح، ومن أهم النتائج التي توصل اليها البحث أن سياسة الطاقة في العراق ترتكز على النفط والغاز لتلبية احتياجات توليد الكهرباء، وتغذية الصناعات المحلية، وليس للعراق سياسة واضحة تجاه الطاقات المتجددة، على الرغم من المشاريع المعلن عنها، إلا أنها هذه المشاريع لازالت مستقبلية غير خاضعة لسياسة واستراتيجيات محددة تساعد في استقطاب المستثمرين. وتضمن البحث أهم المقترحات بهذا الشأن، إذ يمكن الاستفادة من تجارب العديد من الدول في هذا المضمار للنهوض بواقع الطاقات المتجددة في العراق، كما ينبغي تشريع قوانين خاصة بشأن الطاقات المتجددة .

Foreign direct investment (FDI) not only contributes to economic growth and development but also affects the way income is distributed in host countries, especially in developing countries. The objective of this research is to analyze the effect of FDI on income distribution in developing countries. The research adopted a fixed effects model, using panel data from fourteen developing countries for the period 2000-2020. The estimated model took into account the effect of the unemployment rate, government spending as a percent of GDP, and inflation rate, in addition to the FDI as a percent of GDP, to explain income distribution expressed as the share of the poorest 40% as a percent the share of the richest 20%. The empirical results showed that FDI exacerbates income distribution in developing countries, but its effect is very weak

International aid and loans are important for developing countries due to their need for capital as a result of the shortage of their financial resources and suffering from a decrease in their domestic savings, as the developed countries with surplus capital provide aid to low-income developing countries for humanitarian or political purposes. Concerning international loans, they are for the benefit of the lending and borrowing countries, as the lenders obtain financial returns as a result of receiving the interest rate in return for lending capital to those countries. As for the borrowers, they receive loans to direct them to finance development and productive investments and achieve growth and economic development in them or negative results may be achieved when Directing those loans to consumption, wars, and addressing emergencies. The research aims to measure and analyze the impact of aid and international loans and other variables on economic growth, expressed in national income as one of the macroeconomic variables in Algeria. International loans and aid fill this shortfall and achieve growth and economic development when What is directed to investments and financing development in it, and the research is based on the hypothesis that international aid and loans have an impact on investments and financing of local economies to achieve growth and development in Iraq, by explaining the theoretical framework of the standard model used in research, characterizing the dependent and independent variables of the econometric model, and analyzing The results of estimating the impact of international aid and loans on the national income for the period (2000-2020) in Algeria through testing and verifying research hypotheses and clarifying the relationship between the dependent variable and the independent variables.

The present study aimed to investigate the relationship between manufacturing indicators and economic growth by using the Autoregressive Distributed Deceleration (ARDL) methodology to analyze manufacturing industry indicators and their impact on the Kingdom of Saudi Arabia's economic growth during the period (2000–2021). Only the short-term component of the independent variable, the number of manufacturing facilities, has a direct impact on the dependent variable, short-term economic growth. Regarding the long-term relationship between manufacturing industry indicators and economic growth, the explanatory variables (manufacturing sector added value, manufacturing sector labor productivity, manufacturing sector exports, and manufacturing establishment number) have a significant direct effect at the level of 5%, while the parameter of the variable (employment in the manufacturing sector) was significant in the long-term. In conclusion, the research came to some suggestions, including that the decision-maker pay attention to the industrial sectors and take into account the long-term dangers associated with the global oil markets.

Commercial banks are an essential part of the structure of the banking system in any country, as it greatly affects the economic activity of the country. The study attempts to shed light on the role played by banks to influence the companies listed in the market by knowing their impact on the value of the general index of the market. The study used a set of financial and statistical means to achieve its objectives, multiple regression analyses to test The direct impact relationships between the dimensions of the research variables, and the use of the statistical program SPSSV.23 and the Excel program. The study reached a set of conclusions, the most important of which is that commercial banks through the basic functions had an impact on the value of the Iraq Stock Exchange index during the study period. The study concluded that a group of The most important recommendations are the issuance of directives by the Central Bank to commercial banks on the necessity of granting credit to companies that suffer from shortages r in resources through directed credit to help achieve growth for the companies of the most vulnerable sectors and thus raise the value of the general market index.

The study aims to measure the impact of the development of electronic payment methods on the GDP of the four Arab Gulf countries (Saudi Arabia, Kuwait, Oman, and Bahrain) for the period (2011-2020). It included the independent or explanatory study variables (electronic instruments clearing, electronic payment, instant total settlement), through a theoretical presentation that included the following axes: the definition of electronic payment means, and types, and the effect of electronic payment methods on the overall output, measuring the impact of electronic payment methods on The gross domestic product of the mentioned countries. Based on the standard quantitative approach and the multiple linear regression model for cross-sectional time-series data for the selected countries. The ready-made software was used in the field of time-series analysis and econometric analysis 12-Eviews to estimate all models and find the values of the statistical measures associated with it, and the statistical software "Statistical Product and Service Solutions" was used. SPSS-27 to find equations for the general trend of the study variables, in addition to using the Excel desktop program to implement the required graphs.

The study reached a set of results, the most prominent of which are: that electronic clearing is the most effective electronic payment method for the gross domestic product. According to the nature of the impact of electronic payment methods on the GDP, Saudi Arabia ranks first in terms of its positive impact on the GDP, followed by Kuwait, and finally Bahrain.

This research investigates the significance of accounting treatments for brand values. The focus of this study was on well-known Chinese companies with stock trading on the NASDAQ Stock Market, the Shanghai Stock Exchange, the Shenzhen Stock Exchange, and the Hong Kong Stock Exchange. In the WPP and Interbrand brand ranking reports, the selected listed companies are specifically listed. Only 69 businesses were selected for this study, even though each of the two WPP and Interbrand ranking lists contains 50 businesses. To determine the relationships between a company's brand value, book value, and market value, a comparative analysis is performed. The research discovered that a company's book value and market value are highly correlated. Market value is also related to brand value. However, the brand value of a company is not perfectly correlated with its book value. Because IAS 38 prohibits recognizing internally generated brands on financial statements, it demonstrated that most companies did not consider the brand value

The research aims to explore the effect of gender equality in education (measured by the ratio of the average years of female schooling to the average years of male schooling) on income distribution (measured by the income share held by the poorest 40% as a ratio of the income share held by richest 20%) in middle-income countries. Other explanatory variables that were used in the analysis are per capita GDP (PPP), unemployment rate, and population growth rate. Panel data from 19 middle-income countries for the period from 2000 to 2020 has been used. Fixed Effects Model and Seemingly Unrelated Regression Model (SURs) technique were applied to estimate the effect of gender equity in education and other explanatory variables on income distribution. Empirical evidence revealed that gender equity in education plays an important distributive role in favor of the poor. Per capita, GDP has a non-linear effect on income distribution. Unemployment rate and population growth have a distributive effect on the interest of the poor. The policy implications deduced are that income inequality can be reduced by narrowing the gender gap in education.

The handicraft industries were part of the manual work carried out by women, relying on a great deal of taste and accuracy, so we see that many women in most countries with customs, traditions, and cultures engage in handicrafts in their homes, which do not bear the cost of renting the workplace, and in at the same time, their families support them. In the Kurdistan Region, after going through the economic and political conditions, women turned to the handicraft industry, as the beginning was to meet their needs only, but with the advent of social networking sites, it has become their source of livelihood at present. The research aims to shed light on the economic empowerment of women, indicate the extent to which economic empowerment of women has been achieved in the activities of craft industries in the city of Erbil, and measure the impact of the demographic and economic characteristics of women in promoting craft industries, through the questionnaire and by (227) sound questionnaires out of a total of (250) Form

The behavioral intention to use the e-learning system is one of the most important issues that are still being discussed in the field of information technology, due to its importance in determining the decision of the beneficiary to adopt the system or resist it. Accordingly, the current study aimed to identify the role of organizational readiness for change in enhancing the behavioral intention to use e-learning through personal innovativeness. A study model was built and supported by the literature that dealt with the relationship between the three constructs. Organizational readiness was measured in six dimensions represented by resource readiness, cultural readiness, information technology readiness, creativity valence, knowledge readiness, and partner readiness. Concerning the sample, included Academic staff at the University of Nineveh, and the questionnaire was prepared based on previous studies as well as a tool for data collection, as it was distributed to the sample and the number of respondents was (217). The study reached a set of conclusions, the most important of which is that organizational readiness is a major factor in enhancing the behavioral intention to use the e-learning system, as well as the effect of the same factor on personal innovativeness directly. As for the mediating role of personal innovativeness between the organizational readiness for change and the behavioral intention to use the e-learning system, it was not achieved in the framework of the current study, meaning that this role was not significant.

The research aimed to test the effect of accounting conservatism on financial performance and to show the level of its practices in a group of telecommunications companies (Asia Cell Company, Zain Company, and Jordan Telecom Company) by evaluating the performance of those companies using the financial ratios method, and to achieve the objectives, the research dealt with a sample of (3) Companies during a time series spanning the period (2012-2021), and accounting conservatism was measured according to the accruals method, and performance was evaluated based on financial ratios, and variables were measured quantitatively and statistically, and the results showed that companies practice accounting conservatism when disclosing the results of their financial position And at varying rates, and that there is an impact of accounting conservatism on financial performance, and that the principle of conservatism still receives wide attention and imposes its strength on accounting practices and procedures The research recommended that companies that follow conservative accounting policies should not abandon the application of those policies and the need to continue applying it when preparing financial statements reports because it enhances the ability of those reports to evaluate and improve accounting performance

The theoretical part of the paper aims to demonstrate the impact of the techniques produced by the Information Technology Revolution on the accounting Control profession by reviewing the most important previous studies related to the subject of the research. Then, indicating the nature of the Information Technology Revolution, its importance, objectives and defects, and the possibility of using the modern method of continuous control in monitoring accounting operations resulting from the use of the techniques of that technology. Finally, the study also aims to review all techniques produced by the Information Technology Revolution and select the important ones to clarify them, which have a direct impact on the work of the auditor, represented by (continuous monitoring, robotics technology, cloud computing technology, big data mining technology).
As for the field study, the sample and the study population were identified by a group of employees working in the Federal Board of Supreme Audit in the Republic of Iraq, which represents the highest supervisory authority in the country and specialized in auditing the accounts and activities of the entities subject to its oversight according to the law. The results of the field study showed statistically significant differences about the difference of the study population answers according to the demographic variables. The results of testing the three hypotheses of the study also showed that there is a positive and statistically significant effect in using the techniques of the Information Technology Revolution in developing the efficiency and effectiveness of auditing operations. The study recommended that it is necessary to develop the techniques used by the external auditor to face the challenges and difficulties related to the use of the Information Technology Revolution. In addition to that, it recommended the need for the Federal Board of Supreme Audit in Iraq to tend to the application of the techniques produced by the Information Technology Revolution in performing its duties.