magazine of college Administration&Economics for economic & administration & financial studies

The research aims to explore the impact of strategic flexibility on the core competency of the headquarters of the Ministry of Industry and Minerals. The research relied on the questionnaire tool in collecting information, which amounted to 114 distributed among the leaders at the Ministry's headquarters in various administrative units, and through the use of the statistical program (SPSS 24) statistical methods related to a set of results. Among the most important of them is the research community's keenness to enhance core competency by employing strategic flexibility in its various dimensions (human resource flexibility, information flexibility, response flexibility, and proactive flexibility). Basic capabilities quantitatively and qualitatively through additional attention to their strategic flexibility, especially when directing human resource flexibility, information flexibility, response flexibility and proactive flexibility towards improving the activities and tasks performed by individuals at various administrative levels, and this is reflected in raising the performance levels of the organization

This paper aims at shedding the light on the role of the internal control in reducing tax evasion and fraud at some companies and the contribution of taxes to state resources. Taxes are a funding and multi-purpose tool used to maximize resources and provide services by the government. This study introduces this problem and the role of internal control in its remedy. After introducing the concepts of tax and tax evasion, the researcher introduces some solutions to reduce tax evasion. The researcher indicates that tax evasion is a global phenomenon and rife in countries where control systems are still incomplete. The problem of tax evasion and means of tax evasion and its combat, internal control, as well as the use of preventive means to prevent tax evasion are not enough since this phenomenon has worsened and the means of tax evasion has diversified. The researcher reached to the conclusion that lack or ineffective internal control can make the internal control system face some problems that makes it unproductive, and this will be reflected on the state treasury.
The researcher made some recommendations including the necessity to reactivate the role of internal control in companies by developing a code of honor and adhering to rules adopted by this code, as well as creating an effective system of governance that adopt these rules. Finally, there should be legislation in place to criminalize tax evasion by imposing strict punishment on tax evaders and manipulators of a company who manipulates or covers up companies’ profits.

The research aims to identify the financing instrument Murabaha, measurement and disclosure in accordance with the Islamic Accounting Standard No. 28 Murabaha and Deferred Sales Explaining the difference between the Accounting Standard No. (2) (Murabaha and Murabaha for Purchase Order) and the Islamic Standard No. (28) (Murabaha and Deferred Sales) This is in the theoretical side From the research, as for the practical side, the research dealt with the accounting treatments issued according to the administrative instructions issued and approved. by the research sample, evaluating them, then proposing accounting treatments for the real estate murabaha financing tool and applying them to the research sample and showing its reflection on accounting measurement and disclosure. On the authority of the bank on the basic procedures for murabahah without going into other details, for example, but not limited to, such as early payment and its consequences, as well as discounts granted when purchasing from the original seller or calculating the provision for expected credit losses as a result of customers' delays.
The application of Islamic Accounting Standard No. (28) is the latest set of changes in Presentation and disclosure of the real estate murabaha financing activity, most notably with regard to measuring revenues according to a policy Recognition at maturity and thus will be reflected in the balance of deferred profits, which in turn will be reflected in the balance of the murabaha financing, as well as the calculation of the provision for expected credit losses, which will also be reflected in the balance of the above instrument

Purpose: The study aims to demonstrate the role of strategic renewal with its dimensions represented by (content, context, process) in achieving organizational prosperity for the organization in its dimensions represented by (sustainable competitive advantage, efficiency, effectiveness, organizational agility), as it adopted in its theoretical framework strategic renewal as an independent variable And organizational prosperity as a dependent variable.
Methodology: Using the intentional sample, (55) forms were distributed to the administrative leaders in the General Directorate of Education in the Najaf Governorate, and the answer rate was (91%). In order to process this data and information, the researcher used a number of statistical methods, which are (normal distribution test, histogram, reliability coefficient (Cronbach's Alpha), honesty coefficient, weighted arithmetic mean, standard deviation, (t) and (f) tests, and for the purpose of testing the effect of the independent variable on the dependent variable, the multiple regression coefficient was used.
The importance of the study: The study derives its importance from the importance of the variables that it dealt with, in addition to addressing an important sector, which is the educational sector, as this sector is considered one of the important service sectors concerned with education and education, which has an effective role in the process of human education
The most important scientific results: The results of the current study showed the existence of two correlations and an effect and a significant significance between the two variables of the study (strategic renewal, organizational prosperity).

The research dealt with a study of the impact of oil price fluctuations on one of the rules of financial discipline represented in the public debt base in the Iraqi economy for the period (2003-2020) as it is one of the rentier economies that depend mainly on fluctuating oil revenues with the fluctuation of oil prices in global markets and therefore the general budget suffers from The state of instability and the government resorting to borrowing to fill the deficit in the public budget and then increase the burden of the public debt. The importance of the research lies in analyzing and explaining the impact of oil price fluctuations on the public debt. Modern standard models (ARDL) have been used to estimate time series and indicate the nature of the relationship between variables The study concluded that some years have recorded financial control in this rule and some of them exceeded the safe ratios according to the “Maastricht” Treaty, and that there is an inverse relationship between oil price fluctuations and the public debt base in the short and long term.
The main recommendation is to increase the level of financial discipline and diversify Sources of revenue and the establishment of sovereign funds in which financial savings are accumulated during the years of high oil prices and used to bridge the budget deficit and finance national plans. development.

The study of the economic growth of any country of important topics and difficult at the same time because its importance comes from the need for continued economic growth and influenced its development and sustainability with the times in order to achieve the goal of development and promote the economic well-being of the number of current and future populations. The process of growth in the UAE may be easy and understandable and there is no need to complicate it because its economy enjoys a kind of stability and diversity in resources. As for Iraq, the issue of growth is complex and thorny from several aspects, some of which go back to previous eras, and the other is due to the political and security events that the country went through until Nowadays . Therefore, what the research dealt with in the first topic (the theoretical framework for economic growth and economic development) is divided into three demands: the first requirement is the theoretical framework for economic growth, the second requirement is the sources of economic growth, and the third requirement is the theoretical framework for economic development.
The second topic (analysis of the economic variables of the UAE and Iraq for the period (2000-2013) was divided into two demands that included in the first requirement the analysis of the variables of the UAE economy, and the second requirement analyzing the variables of the Iraqi economy. In the third topic (measuring and analyzing the economic growth of the United Arab Emirates and Iraq for the period (2000) -2013) dealt with two requirements, the first requirement is the description and formulation of standard models, and the second requirement is the assessment and analysis of the elected standard models
As well as in the third section was conducted test preprocessing indicators included growth in the standard models by testing unit root (Test Dickey Fuller expanded), where the results indicate that the growth indicators Emirates to the states and Egypt stable at second difference and the level of significance of 5%. As in Iraq, the indicators growth has stabilized in the first difference and the level of significance of 5%. Add to the use of economic measurement methods through a model of the production function (Cobb - Douglus) and model (Kaldor) and methods of mathematical measurement through a model (Harrod - Doumar) to see economic growth in those countries level as well as in support of the analysis which was based on numerical facts. It turned out to be the best model for a function Production (cup Douglus) is in Egypt, where the flexibility of the labor (salaries and wages) 0.23 and flexibility of the total fixed capital formation 0.22, the best model for Kaldor is in the UAE reaching productivity parameter that was larger than the one right denote 2.174 high production efficiency, and the best model of Harrod - Doumar was in Iraq as the Iraqi economy achieved a maximum rate of economic growth in 2004, reaching 35.13%.

This study aimed to know the role of big data analytics in detecting and limiting accountants.accounting fraud from the point of view of Jordanian chartered
To achieve the objectives of the study, the descriptive analytical method was followed due to its suitability to the nature of the study. A questionnaire was designed as a data collection tool, consisting of (14) items, and distributed to a random sample consisting of (60) Jordanian legal accountants who are registered with the Jordanian Certified Accountants Association, and (55) valid questionnaires were retrieved for the purposes of statistical analysis.
After analyzing the data statistically by employing the statistical software (SPSS), and it was concluded that there is a statistically significant effect of applying big data analytics in detecting and reducing accounting fraud in the business sector from the point of view of Jordanian chartered accountants, taking into account the optimal use of modern technology. In data mining, improving decision-making and providing new data types that provide more encryption and security.
The study recommended several recommendations, the most important of which are: The need to update accounting information systems in the business sector to keep pace with the development in big data analytics.
And the need to train human resources in the business sector, especially Jordanian accountants and chartered accountants, to use big data analytics in an optimal way. And the need to conduct sterile studies on the success of big data analytics in detecting and reducing accounting fraud and their suitability to international accounting standards.

This research mainly aims to identify the block chain technology and its impact on improving digital financial reports. 62 questionnaires were distributed and 60 were retrieved to a group of accountants and auditors in Iraqi banks and university professors. The results were reached by analyzing the results of individuals’ answers using the outputs of the program (SPSS), the most important of which is that the use of block chain technology helps provide a high degree of reliability in the digital financial reports published for banks via the Internet, and ensure the speed of their completion and completion, and maintains the privacy and confidentiality of the information contained in the digital financial reports of banks and access them at anytime And anywhere. In light of these results, a number of recommendations were presented, the most important of which are: The need to pay attention to the use of block chain technology because it is a secure cloud network, through which transactions and deals are recorded and implemented, as well as digital currencies, as these trades take place quickly, safely and effectively,
and are characterized by the preparation of digital financial reports characterized by transparency. High, given that all parties involved in the network know the details of each process.

There are different types of banking services provided by Islamic banks to their customers and dealers, it is considered an important way to attract customers and customers, and our goal in this research is to show the influencing factors and determinants of choosing customers for Islamic banks. Purpose: The results of the research concluded that the factors affecting the choice of customers and the extent to which customers turn to Islamic banks in Sulaymaniyah Governorate is that Islamic banks do not deal with interest, because the increase in interest rates is the reason for reducing these services and the decrease in discount rates caused an increase in demand for them, and also because of what It offers distinguished, fast and immediate banking services to customers. It must work more on spreading religious awareness among clients and customers coming to it by showing what distinguishes its banking services from the religious advantages and quality of banking service.

The use of technology in financial services is one of the manifestations of the strength and development of developed countries. One of the indicators of this is the value of the huge investments that are spent in this field. The use of financial technology has been evident after the global financial crisis of 2008, which confirmed the shortcomings and weaknesses of the traditional banking system. Also, this technology provided the customer with freedom of movement, ease of use, speed, and reduced financial service costs.
In this research paper, we have discussed the concept of financial technology and the financial technology sectors and their advantages. We also explained the reality of financial technology in foreign and Arab countries, and this was demonstrated through the value of companies' investments in this field. We also explained by comparison about the reality of financial technology in Arab and foreign countries for the year 2021. Then we showed the reality of financial technology in Iraq and how there are serious steps to catch up with the financial technology race in the world.

SWOT analysis is one of the most important tools for strategic analysis, and it is considered the first stage of preparing and designing plans within facilities. It also helps people to take and make decisions that affect their lives. It is also an easy and very important method. Where it may not be ignored or not used in the work environment, and its importance is summarized in knowing all the elements of strength that can be used to deal with threats and obstacles, and it also provides the appropriate means to take advantage of the available opportunities, and reduces the control resulting from the elements of weakness affecting the efficiency of the work of the facility
It contributes to providing appropriate treatments for complex strategic cases; By reducing the volume of information to contribute to the development of the decision-making process and provide facilities with the ability to choose the best systems, and review all data and information.
supports the establishments in reaching the best types of planning that helps to achieve the goals. He is keen to overcome the barriers and obstacles affecting the change processes. This study was prepared based on two aspects. The first aspect dealt with the study methodology and its applied framework, while the second aspect included the theoretical framing of the study dimensions and its variables. The questionnaire was used as the main tool for data acquisition...

The purpose of the research is to diagnose the amount of damage that is achieved in the Iraqi market, especially in the middle Euphrates region, for organizations that engage in productive and service work, in addition to presenting and clarifying the development of virus infections with an indication of the amount of losses incurred, whether for individuals or organizations. The research also shows the effectiveness of the measures that were followed by the state (the Department of Health) to reduce the impact of the pandemic on the productive and service organizations. Descriptive and quantitative to address the problem at hand, and the results concluded that the economic reality in Iraq has become greatly affected, as it has been affected by stagnation and economic inactivity.

This research aims to reveal the effect of the multiple intelligences of the external auditor on auditing quality, which represents the main objective of the research. It also aims to shed light on the theory of multiple intelligences and its dimensions, shed light on the concept, importance and indicators of auditing quality, and determine the level of the eight multiple intelligences of the research sample auditors. The main research problem was to study the effect of the theory of multiple intelligences, which includes a variety of intelligences, or mental abilities on the quality of auditing and its improvement. The research sample consisted of (215) external auditors of two categories, namely the category of auditors of the Federal Board Of Supreme Audit in Iraq, and the category of Certified Public Accountant (CPA) and auditors working with them in authorized audit offices, in (8) governorates representing the Middle Euphrates region and the southern region of Iraq, which are (Al-Diwaniyah, Al-Muthanna, Najaf, Karbala, Babylon, Basra, Dhi Qar, Maysan). The researchers used a questionnaire tool for the purpose of collecting the data required for research, and then analyzing them using the statistical program SPSS vr.24.Among the most important findings of the researchers is that physical intelligence came in first place in the order of relative importance within the axis of multiple intelligences (the independent variable), followed by the logical-mathematical intelligence in the second place, then the third social intelligence, the fourthly the linguistic intelligence, the fifth place the spatial intelligence, the sixth the subjective intelligence and the seventh the intelligence Finally, the natural and musical intelligence came, that is, physical intelligence was the top of the eight multiple intelligences of the respondents. The highest correlation with the auditing quality (the dependent variable) was for linguistic intelligence, followed by musical intelligence in the second place, then third, natural intelligence, fourthly physical intelligence, fifth place, social intelligence, and then sixth Logical-mathematical intelligence, subjective intelligence, and finally spatial intelligence, and the highest effect on auditing quality was for linguistic intelligence, secondly, musical intelligence, third, natural intelligence, fourthly, physical intelligence, fifth, social intelligence, sixth, logical-mathematical intelligence, seventh, subjective intelligence, and finally Spatial intelligence, and one of the most important recommendations recommended by the researchers is to do intelligence tests There are multiple audits on an annual basis for auditors, and they are given sufficient attention by the profession concerned authorities, due to the fact that most of them have a clear and positive effect on the quality of auditing, and this is what was proved by the results of the research in its practical aspect. The current research also suggests that a center concerned with auditing quality in Iraq be formed similar to the American Audit Quality Center (CAQ), and be an independent body or institution.

:Technology has become an important means in the economic, social and political aspect and is the basis for delivering information to the beneficiaries accurately and on time, and technology has evolved with the development of goals and objectives, this is the goal of research to verify the existence of an internal control system that works according to information technology in a number of banks Rashid and Rafidain / Hilla and highlight the role of internal control in the electronic accounting information system and identify weaknesses in its use has reached the researcher to a set of conclusions was one of the most important
1- Al-Rasheed and Rafidain banks apply the IT system at varying rates so that al-Rasheed banks apply at a higher rate than their rafidain counterparts
2- The dimensions of information technology have a varying effect on internal control in both types of banks, and this indicates that there are constraints on internal control under information technology, The researcher pointed to the most important recommendations as follows 1-The need for cooperation between users of the information technology system and the internal control system for the purpose of identifyingandavoidingobstacles 2-The need to limit the technological system, especially information technology, to specific personnel to determine their responsibility for their outputs in front of the internal control system :

Achieving the quality of courses in higher education institutions (HEIs) is the mainstay for the development of higher education for any developed and developing country in the world. In addition to identifying the problems that hinder the development process, such as adhering to the old curricula and fearing everything new in this era. Therefore, the current research aims to evaluate the academic courses at the University of Babylon from the point of view of the teachers. Developing and changing study courses In light of these results, the researchers presented a number of conclusions and recommendations.

The purpose of this research is to investigate the relationship between Organizational Aesthetics and Self-leadership skills in Tax Authority - Musayyib Branch, importance of research includes rare of studies that investigated the relationship between Organizational Aesthetics and Self-leadership skills . Furthermore, there is a reality problem, which has a significant effect on Iraqi high education sector. Based on the random sampling, 33 questionnaires were distributed to employees at Tax Authority - Musayyib Branch. Only 32 questionnaires were returned. Out of which 31 questionnaires were usable resulting into a response rate of 97%. The theoretical results show the knowledge gap related to identification the nature of the relationship between Organizational Aesthetics and Self-leadership skills . The practical results show the significant and positive correlation between Organizational Aesthetics and Self-leadership skills. Moreover, the significant and positive effect of Organizational Aesthetics Self-leadership skills

Financial markets play an important role in providing cash and liquidity for various commercial and economic activities and transferring the money saved after consumer spending on basic living goods, and employing them in different investment channels by directing them to sectors in need of such funds, and the market plays this role through financial operations starting with the issuance of securities and offering them to the public for subscription and then trading them selling offers, or buying orders, But the role of the financial markets in Iraq is almost non-existent in economic growth, due to the weakness in the banking system, and the weakness of the policy supporting the market, and because the economy of Iraq is a rentier economy depends heavily on oil resources, hence the message tried to know the role of financial markets on surplus and deficit in the balance of payments for Iraq for the period (2007_2021), and the results of the analysis of financial market indicators in Iraq compared to the surplus and deficit in Iraq showed that the role of the financial market in surplus and deficit of the Iraqi balance of payments Very weak as follows:
1 .The contribution ratio of the general index of shares traded in surplus and deficit to the Iraqi balance of payments (0.8).2. The contribution of the number of shares traded to the surplus and deficit of the Iraqi balance of payments (0.5).
3. The contribution of the volume index to the surplus and deficit of the Iraqi balance of payments (0.5).
4. The contribution ratio of the index of the number of contracts completed to the surplus and deficit of the balance of payments (0.0).