Gulf Economist

This research aims to know the impact of exchange rate
changes on the performance of the trading volume index in the
Iraqi stock market, and to clarify the relationship between the
exchange rate and the trading volume index and on this basis
and for the purpose of addressing the study problem
represented by unexpected changes in the exchange rate, which
leads to the impact of the activity of financial and economic
institutions As well as confusing its plans and disrupting its
drawn goals, this study dealt with two main aspects, the first of
which is the theoretical and cognitive aspect. It corrects by
27.27%, which requires economic policy makers in general and
monetary policy in particular to maintain the stability of foreign
exchange rates and enhance confidence in the local currency

The research aimed to investigate the Impact Job Ethics in Occupational hypocrisy. To achieve this research was conducted on a random sample of (47)item. The statistical package for social sciences(SPSS)was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and The research results showed there is significant impact to job Ethics in Occupational hypocrisy.

As a result of development, globalization and the openness of economic markets globally, the importance of disclosure in financial statements and preparing them on the basis of (fairness and transparency) in showing the items contained therein, and because these lists are not considered more. From the beneficiary party (stakeholders), whether they are investors, lenders or government agencies, where they must be prepared in a more transparent manner and without bias for one party over the other, the study aims to identify the most important deferred tax differences that arise in economic units and measure the extent of their impact on the financial statements, and prove the hypothesis On the basis of "the impact of the time difference in recording financial transactions in generating deferred tax differences" through the use of deduction and analysis. Research methodology, and a set of results were reached, most notably the importance of accounting disclosure and deferred tax differences must be recognized, in order to attract potential investors and the impact of deferred tax differences on the income statement through deferred and current tax as income or expense and included in the accounting profit.

The research aims to analyze the relationship between investment decisions for the logistics sector and the creating shared value, as the research community included the Iraqi tourism companies listed in the Iraqi Stock Exchange as a model for the logistics sector, and the approved period in the study (2013-2017) by analyzing the financial statements of these companies to determine the extent Maximizing the creating shared value by achieving returns and profits for it and at the same time achieving benefit for the community through investment decisions, and the number of companies surveyed reached (6) companies. The research focuses on investment decisions and their impact on creating shared value. The current research included an analysis of the financial indicators extracted from the financial statements of the companies surveyed, which dealt with collecting their data on the investment decision indicators for economic benefit and social benefit for the period from (2013-2017). The analysis was guided by documents and data collected from financial publications announced in the financial markets.
The results showed that the companies creating shared value for their work, embodied in achieving economic returns and social benefits. In addition, the results demonstrated the divergence of influence relationships between the two variables of the research. The research reached a set of conclusions, the most important of which is the lack of sufficient attention to the social dimension in the surveyed organizations, both inside and outside the surveyed organizations

This study aimed to assess the quality of e-learning in Saudi universities and its impact on student satisfaction, through a case study of e-learning at Shaqra University. The study used descriptive-analytical methods to answer the study questions and used a questionnaire for collecting data. It was distributed to a simple random sample of 270 respondents. The finding of the study showed a number of results, as it was found that the general trend of the quality of e-learning in its various dimensions was average, while the general trend of student satisfaction in its various dimensions was high. The study also recommended that decision-makers at Shaqra University should continue to utilize available capabilities to develop the e-educational system and consequently increase its effectiveness. The findings also emphasize the necessity of the faculty members' commitment to developing their skills and knowledge related to e-learning.153153