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

The impact of bank characteristics on credit growth represents an essential part of the interactions of the financial system because the bank plays a major role in shaping the credit structure and determining the extent of access to financing. Understanding this effect is essential to understanding the dynamics of the economy and its impact on individuals and companies. This research aims to identify the concept and dimensions of the characteristics of public banks in general, as well as the concepts and dimensions of credit growth and previous failure models that face their shortcomings, and to identify patterns of using the influence of bank characteristics followed by public shareholding banks in the processes of expansion, debt repayment, or generating profits through them.

The research aimed to analyze the role of government investment Expenditure in the spatial dynamics of inclusive growth in Iraq for the period 2004-2021, using inductive application in order to reach that goal and confirm its hypothesis through the descriptive analysis method. The research reached a set of conclusions, the most important of which is the presence of population concentration in certain governorates, which was contributed to by a number of factors, including the concentration of government investment Expenditure in those governorates. The most important recommendations also called for the necessity of strengthening the role of economic actors in society in creating spatial interaction, starting with the individual and family all the way to the facility, since the individual or facility is the basis for creating activity and economic dynamism of the place,
by focusing on inclusive growth that adopts the concept of justice and equality. In distributing government investments between governorates.

The primary objective of the research is to analyze the impact of electronic marketing communications on customer financial well-being. The current research aims to determine the nature of electronic marketing communications according to the opinion of a sample of professors at the University of Babylon, diagnose the level of customer financial well-being, and analyze the impact between electronic marketing communications and customer financial well-being. The research problem is posed through the question: Is there an impact between electronic marketing communications and financial well-being? The research hypothesized that there is a significant impact of electronic marketing communications on customer financial well-being. The research sample consists of 339 professors at the University of Babylon. The researcher used a set of statistical tools, including the SmartPLS 3.3.2 program.
The research concluded with a set of findings and recommendations, the most important of which is the existence of a positive and significant impact of electronic marketing communications on customer financial well-being, indicating that electronic marketing communications help customers increase their financial well-being. The most important recommendation is that, in light of the continuous development in the field of marketing and the existence of advanced electronic and technological channels and means, banks must pay attention to how to communicate effectively with customers and give importance to them, as they are an essential part of providing banking services.

Private universities are important institutions that have emerged recently with the development of countries, as well as an aspect of investment in education, this is confirmed by many studies and research conducted recently, economists have encouraged governments to invest in human capital , The research proceeds from the premise that private universities have an important role in the development of human capital in Iraq and the important role in achieving comprehensive economic development, and the aim of the research to a set of goals is to follow up the role of private universities in the development of human capital as well as the study of the experience of Iraq as a model for the role of private universities in the development of human capital indicators, the researcher relied on the use of the inductive approach by extrapolating the reality of private universities and the reality of human capital The analytical method was also used to analyze the reality of the universities ,
The researcher relied on the use of the inductive approach by extrapolating the reality of private universities and the reality of human capital, as well as the analytical method was used to analyze the reality of private universities and the reality of human capital in Iraq, so as to use the standard analysis represented by the self-regression model of distributed invalidations ARDL , A number of conclusions were reached, including that the role of private universities in developing human capital in Iraq is still weak and below the level required to achieve comprehensive economic

Najaf City is an important tourist city locally, regionally and globally, with its diverse sites (religious, historical, archaeological), which makes it one of the cities that can be developed locally through hotel institutions, which is one of the most important components that promote the tourism sector and contribute to its prosperity due to its economic, social and environmental importance. Hence, sustainable local tourism development that benefits the local population primarily economically, socially and environmentally. This study aimed to show the importance of hotel establishments in supporting sustainable local development in Najaf Governorate for the period from 2010-2018. The tourism sector is one of the requirements for achieving sustainable local development, as it is a major resource for providing job opportunities and eliminating unemployment, in addition to heading towards investment and establishing new tourism projects,and supplying the central government budget with hard currency, as well as being an attraction for tourists, and getting to know the region and its customs and traditions

Financial markets play an important role in providing liquidity and cash for various commercial and economic activities. They work to transfer the money saved through consumer spending on basic living goods and employ it in various investment channels by directing it to sectors with a deficit. Hence, the research aims to know the indicators of the Iraqi Stock Exchange and the GDP rate. Total for the period between (2007 until 2022) Through the data shown in the quarterly and annual reports on trading activity in the Iraqi Stock Exchange and considering it as a time series within The extent of its change in the direction of increase The decline and the problem: The Iraqi Stock Exchange has suffered from poor performance due to crises, which succeeded in creating Solutions through studying the indicators and comparing them with each other, coinciding with the circumstances it has experienced,which have proven that economic growth in Iraq is directly affected by the development of the Iraqi stock market, through the use of thousands loss of resources and raising investment productivity, and the hypothesis from which the research begins: Is there an effect of a reciprocal relationship between Market indicators Iraq Stock Exchange and Gross Domestic Product. The research took an inductive methodology on the theoretical side, referring to books, letters, and magazines by reviewing various concepts related to the Iraqi financial market, its origins and development

The research aims to analyze the relationship between indicators of economic stability (GDP growth, inflation, parallel exchange rate) and the general index of stock prices according to economic theory, and to measure and analyze the relationship between indicators of economic stability and the general index of stock prices using the least squares method. The research problem revolves around answering the questions The following: Did economic policies contribute to achieving economic stability in Iraq? Does economic stability have a positive impact on the general index of the Iraqi Stock Exchange? To answer the aforementioned questions, the researcher was able to develop a hypothesis stating that there is a relationship and a moral effect between indicators of economic stability and the general index of the Iraqi stock market.The research relied on the deductive approach using the general descriptive analytical method,as well as the quantitative (statistical) method using standard methods to test the relationship between indicators of economic stability as independent variables (gross domestic product growth, inflation and the parallel exchange rate) and the general index of stock prices as a dependent variable, and the extent of their agreement. And the economic theory approach. The research reached the following results: It is clear from the results of testing the estimated model that economic stability variables have a strong impact on the general stock price index of the Iraqi Stock Exchange.

The research aimed to show the impact of macroeconomic variables on the general index of the Iraqi Stock Exchange using quarterly data for the period (2004-2020), and the macroeconomic variables were represented by both (GDP and money supply in its broad sense, net general budget, inflation rate, exchange rate and interest) and showed the results of stability and using the criteria of Dickie Fuller Expanded and Philip Peron that the dependent variable represented by the general index has stabilized at the first difference and for each country while the rest of the variables have stabilized between the first difference Based on the results of stability, the self-regression model of distributed slowdown ARDL was used, as the results of the model for the Iraqi economy showed immorality as a result of the weak performance of the stock market and the weakness of the private sector and the limitation of the tasks of banks listed in the market between transfers and trade finance.

The research aims at identifying the role of diversification of the investment portfolio in reducing the financial risks in the Iraqi industrial companies by knowing the role of the returns of a certain type of investment in covering the losses that are likely to occur to another type of investments in the same portfolio,
To achieve this objective, the sample of the research was selected from the Iraqi industrial companies that display their financial lists in the Securities Commission through relying on financial investment reports for the financial years 2012-2021. The hypothesis of the research was tested and its objectives achieved.
The main findings of the research are that Iraqi industrial companies that diversify their investment portfolios are less likely to face the financial risks they face, because diversification of the investment portfolio leads to a diversification of financial returns that cover the losses incurred. The most important recommended is the need for Iraqi industrial companies to increase financial investments in investment portfolios of more than one kind in order to achieve returns and growth and reduce financial risks.

Training strategies are a crucial factor in developing employee performance and achieving goals in the context of the public sector, where efficiency and effectiveness play a pivotal role in providing services to citizens, training gains double importance. This research seeks to study the relationship between different training strategies and their impact on improving employee performance in the public sector. The main problem is in determining the effectiveness of training strategies followed in the public sector in achieving a tangible improvement in employee performance. Is there a positive relationship between the quality of training programs and their application and the level of job performance and what are the factors that affect this relationship? The importance of the research lies in identifying the best practices in the field of training and development, which contributes to developing employee competencies and improving their performance. Determining the relationship between training and performance,
and adding to the existing scientific knowledge about the relationship between training and job performance in the public sector. The research aims to evaluate the impact of different training strategies on employee performance in the public sector and identify the factors that affect this relationship. And proposing recommendations for developing training strategies in the public sector. The sample size was from different administrative levels that were trained. The data was collected according to a questionnaire form. The form was distributed to 50 employees in the ministry and for all administrative, age and cultural levels, males and females, with the aim of collecting complete information and the extent of the impact of training in improving the performance of public employees in raising their efficiency and performance in general. Statistical methods were used through the use of the (SPSS) program to test the research hypotheses adopted in statistical analysis in statistics. Estimation according to the highest value of the possibility function or estimation of the most likely probability or maximum probability or estimation of the highest likelihood is a method for estimating the coefficients of the statistical model and finding it for a set of data, by estimating the mean of this statistical model used. In general, for a specific set of data and the basic statistical model, the most likely probability method chooses the values of the coefficient model that produces a distribution that gives the observed data the greatest probability; i.e. the coefficients that increase the probability function). The most likely probability estimation gives a unified approach to estimation, which is well defined in the case of normal distribution and many other problems. To find out the extent of the relationship between two continuous variables such as the level of training and the level of performance, Pearson\'s correlation coefficient and tests such as t-test or ANOVA were used. However, in some complex problems, difficulties occur, as the most likely probability estimators are inappropriate or non-existent. It was concluded that adopting a continuous training strategy and emphasizing the use of modern technology in training methods and mechanisms will create an atmosphere of competition and cooperation between the various departments of the ministry and prepare advanced cadres in the field of competition and distinguished productive giving to be positively reflected in the performance of workers, which is the goal of management in general and according to the estimates of managers and decision-makers.

The research aims to clarify the cognitive pillars of cleaner production technology, and its role in improving productivity and achieving the environmental dimension.
In order to achieve the goal of the research in the research sample of the General Company for Cement / Kufa Cement Factory, these techniques represented by the cleaner production technology were applied, and the desired goal was reached through the use of the cleaner production technology, and the inductive approach was used represented by the theoretical side, and the deductive approach was used in View the scientific side.
The researcher reached several conclusions, the most important of which is that the application of the cleaner production technology led to an increase in production, as the factory before the application was producing (657310) tons / year, and after the application it is supposed to produce (2,000,000) tons / year of resistant cement.

Bank credit is of great importance due to the large cycle in financing economic activity in a way that serves the interest of the national economy by organizing and developing short, medium and long-term financing mechanisms, and therefore bank credit has an active role in influencing the economic activity of any country through the impact of investment spending, as the importance of research is focused on knowing the role of bank credit in investment spending, and to know the extent to which investment spending responds to the effectiveness of bank credit, as the problem lies in the following question (what is the role) Who can bank credit perform in investment spending in Iraq?) ،The research started from the premise that the bank credit carried out by the credit policy has an effective impact on the development of investment spending through the possibility that the nature of the relationship between bank credit and investment spending is a positive relationship, meaning that the relationship between bank credit and investment spending is a direct relationship, the increase in granting credit and lending operations by banks to commercial activities and various economic sectors, leads to stimulating investment spending, which leads to an increase in national output، It relied on the use of the analytical method, which relies on the inductive and deductive approaches in bank credit and investment spending and the relationship between them, in addition to the use of the standard method represented by the self-regression model of distributed slowness (ARDL) to prove or reject the research hypothesis Since the standard model proved that the increase in bank credit leads to a small increase in investment spending compared to the large increase in consumer spending and government spending, we find it necessary to work seriously to pay greater attention to increasing investment spending and compressing consumer spending through the development of a long-term government program to reduce consumerism and move towards increasing investment spending, as it is the main key to development.

The study aims to analyze the relationship between digital banking and banking competition for three commercial banks in Iraq during the period (2010-2022) and these banks are the Bank of Baghdad, the Middle East Bank and the National Bank of Iraq, and the study used the deductive approach, and the study reached a set of conclusions, the most important of which is that digital banking leads to attracting more customers, and that the Bank of Baghdad has achieved parity between profitability and liquidity and a market share of cash credit and deposits and shows its interest in digital banking, but it does not pay attention As for the Middle East Bank, some weaknesses appeared in its performance during the study years, as well as its low interest in developing part of the digital banking indicators, while the National Bank shows great interest in introducing and creating digital banking tools and has made progress in most of its banking competition indicators, especially the last years of the study years.

The importance of research comes from the importance of the banking sector as one of the vital sectors in any economy, as it plays an important role in mobilizing savings directing them towards productive investments, and providing the necessary financing for various economic projects. This can only be achieved with the existence of banks that are efficient in managing their financial and human resources to achieve their goals. Therefore, it is necessary to shed light on the issue of efficiency in banks as an indicator or measure to determine the success or failure of banks, which is used to evaluate performance.
The research problem was formulated with the following question: What are the levels of banking efficiency for the sample banks?
Therefore, the main objective of the research is to measure the banking efficiency of the sample banks using the Data Envelopment Analysis method and to compare the banking efficiency of the sample banks.
A hypothesis was formulated stating that there is variation in the levels of banking efficiency for the sample banks. To obtain the research results, the Data Envelopment Analysis method was used according to the Variable Returns to Scale (VRS) model with output orientation, and inputs and outputs for measuring banking efficiency were selected according to the financial intermediation approach. The research results indicated variation in the levels of banking efficiency for the sample banks, where the Iraqi Union Bank,Iraqi Commercial Bank, and Iraqi Credit Bank achieved the top three ranks in efficiency ratio during the research period (2005-2022) with average efficiencies of 0.870, 0.849, and 0.720, respectively. Meanwhile, Gulf Commercial Bank, Baghdad Bank, Mosul Bank, Iraqi Ahli Bank, Middle East Bank, Economy Bank, and Sumer Bank occupied the other ranks. The average banking efficiency according to the Variable Returns to Scale model\'s sample research during the period (2022_2005) reached 65%, which means there is a 35% waste of banking resources, so banks should reduce this percentage as much as possible.

It is no secret to anyone that bank credit plays an effective role in the economic and social life of all societies, especially the aspect of stability and well-being through the necessary financing for investors and individuals seeking their needs for housing units. The research was based on the financing provided by the concerned authorities in Iraq, such as the Real Estate Bank and the Housing Fund, with the support of the bank. The Central Bank with its well-known initiatives, and the importance of research lies in the ability of banks and relevant parties to provide a suitable climate for those concerned with the housing problem and meet their need to reduce this problem as much as possible if the required capital is available
The goal of the research revolves around the extent to which the impact of bank credit in reducing and effective impact on the housing problem in Iraq is explained. The research found that credit is linked to the housing problem through the existence of an inverse relationship between the housing problem as a dependent variable and bank credit directed to the housing sector, whether cash or pledged, as independent variables
The researcher reached important recommendations for a solution, the most prominent of which is the need for the state to adopt a new strategy to eliminate the housing crisis that includes a specific and deliberate timetable to come up with unconventional solutions and not be satisfied with patchwork solutions and policies. The role of the private sector must also be activated in investing in the housing sector and providing all types of support and incentives to it in addition to that. Working to increase the financial investment allocations directed to the residential sector from the federal budget in order to fill as much of the need for housing units as possible to alleviate the housing crisis, not to mention reconsidering the laws and legislation related to the housing sector in a way that leads to making the housing sector an attractive sector for investment to attract the necessary capital for it

The current research aims to show the role of information technology in enhancing customer satisfaction in the Iraqi Trade Bank and the importance of the research lies in the fact that the financial transactions provided by the bank need to be accurate in the completion and reduce time and reduce the cost to the customer through the employment of information technology means.
For the purpose of proving the validity of the hypotheses set and in order to achieve the objectives, the questionnaire tool was used and distributed to a random sample to customers dealing with the said bank, as the number of valid forms for analysis reached (200) forms, and the statistical packages program (SPSS) was used.
V27) The research found that the relationship between information technology and customer satisfaction is a good positive relationship as well as that the impact is positive, which is reliable to achieve customer satisfaction and achieve the objectives of the research.

This study sought to identify the nature of the relationship between ingenious leadership and strategic success, based on the main idea that skillful leadership is the main basis for achieving strategic success and to achieve this, the opinions of a number of (department managers, units and employees) were polled for the Oasis Company for soft drinks, juices, mineral water, plastics and plastic sheeting industry Ltd. in the province of Babylon / Al-Dabla and to achieve this goal, a questionnaire was prepared that represented the main tool for data collection Distributed by the researcher to (100) (employee and managers of departments and units), has included the independent variable (skillful leadership) two dimensions: (open leadership behaviors, closed leadership behaviors), while the dependent variable (strategic success) has included three dimensions: ( Flexibility,adaptation, growth)
and the number of questionnaires retrieved is (100) questionnaire at a rate of 100% of the questionnaires retrieved and was analyzed by statistical programs program 23. SPSS V). and program (23). AMOS and the Microsoft Excel 2010 program), and the results of the statistical analysis showed that the variables of the study were Its percentages are moderate in the Oasis Company under study, and the results of the analysis showed a positive and significant correlation between the variables under study, as well as a direct impact with a significant significance of the ingenious leadership in strategic success, so the study recommended in light of the intellectual perspective the need for attention by managers to the brilliant leaders because of their importance in the superiority and success of the company and its distinction or uniqueness

The study aimed to determine the state of technology use and the performance of financial operations and its impact on profitability indicators. Is there interest among banks in technology and to what extent are banks able to provide advanced services and keep pace with developments? The great developments in modern technology have contributed to the application of modern methods for dealing with customers and banks, and these modern changes have made it necessary for Iraqi banks to advance the reality of technology and perform financial operations to improve the profitability of banks. It has clarified the importance of using technology and banking services and the role they play in serving customers through. Taking advantage of these technological developments, this study assumes that the use of technology and the performance of financial operations affects banks’ profitability indicators To prove the hypothesis of this study, the data revealed by the questionnaire were presented and the sample’s responses were analyzed with regard to the performance of financial operations and enhancing the bank’s profitability using technology. Frequency distribution tables for the study variables were prepared and approved for the purposes of the statistical analysis process to obtain the weighted arithmetic means, standard deviations, and coefficient of variation, to find out influence of variables The study concluded that technological developments have been reflected positively in the banking sector, and the researcher concluded the study with a set of suggestions and recommendations to develop and keep pace with technology to increase competition between banks, serve customers and achieve profitability, including addressing technology development.

The current study seeks to reach the optimal allocation of cloud manufacturing resources through the study of a product (electrical distribution transformer 400kva)in the general company for electrical and electronic industries-Baghdad and identify its detailed manufacturing processes and technical path, for the purpose of reaching the optimal allocation of resources by achieving goals (reducing time, cost, service quality, risk) by adopting swarm intelligence algorithms, ant colony examples algorithm (ACO, bird swarm examples algorithm(PSO) and hybrid algorithm(AC-PSO) for both and comparing the pre-and post-allocation results, since the most important conclusions were reached by reaching the optimal allocation of resources of a converted product Distribution of 400Kva and a change to the course of Operation No. (7) as it proved that it is optimal to take place before Operation No. (6) as well as optimal allocation within the manufacturing processes themselves to make the transformer, which led to a reduction in the total completion time and a difference of (84) minutes from the original, reducing the cost and a difference of (1485300) Iraqi dinars, while reducing the wages of workers by (900000) dinars with a significant reduction in the severity of risk and a difference of (16%) from the original, in addition to improving the quality service with a difference of (20%) from the original.

This research aims to show the importance of adopting effective investment policies in the researched company in improving the company’s profitability. The Iraqi General Insurance Company was chosen as the field of research. In order for this research to achieve its goal, it relied on annual reports, statistics, and periodicals issued by the company for the period (2018-2021). The research was based on investment data and a comparison with the total realized premiums, which shows the positive impact and return of the insurance interest on the total realized premiums for the company. The research hypothesis was formulated and the relationship between the two research variables was analyzed for the research sample company. The statistical program SPSS-Ver 23 was used, and it addressed Researching the relationship between investment (the independent variable) and improving profitability (the dependent variable). The research also relied on the analytical approach in identifying and treating the two research variables and on data as they are important tools in collecting information and data for the two research variables. The research reached a set of conclusions, the most important of which was: Investment in the Iraqi Insurance Company has a significant positive impact on the company’s profitability by attracting investors and working to strengthen the company in terms of its financial position and absorptive capacity, which will enable it in the future to increase its profits to a large extent, and this is one of the most important goals. Which the company seeks to achieve.

This research sought to provide a theoretical framework about the research variables. Explaining how to achieve competitive advantage by adopting the principles of total quality management. In addition to defining the relationship between total quality management and competitive advantage. The researcher took the Islamic Spectrum Bank, Babylon branch, as a population for the study. The Spectrum Bank, Babylon branch, includes 136 male and female employees. The researcher took a random sample of 50% of the original population for the study, with a ratio of 68. The questionnaire was distributed to the selected sample, and 65 items were retrieved. Upon checking and collecting the data, it was found that there were two forms that were not suitable for analysis, so it became The number of valid forms is 63 individuals. The researcher used the statistical analysis program for social sciences, SPSS, and used the questionnaire as a tool for collecting data. The researcher reached a set of conclusions, the most important of which are: There is awareness among individuals working within the bank of the concepts of comprehensive quality management and competitive advantage. The need to train employees within the bank in order to continuously improve banking operations. There is no dedicated customer service department. The researcher aims to present a set of recommendations, the most important of which are: encouraging individuals to work in a team spirit and linking them within the bank to the achievement network, supported by work team incentives. Participation of employees in the decision-making process. And work to reduce the cost of the services provided because they obtained the highest rank among the dimensions of competitive advantage.

The current research seeks to know the impact of organizational ergonomics in its four dimensions on workplace deviation in its dimensions. The research was conducted in the educational sector in a sample of teachers working in private schools in Babylon Governorate, where a sample of (252) respondents was taken. The research focused on a main problem, which is "Does organizational ergonomics limit workplace deviation among teachers in private schools?" The contribution of the research is represented in an attempt to bridge the knowledge gap of the variables, as it focused on organizational ergonomics and its impact on workplace deviation. The importance of the research lies in the fact that the variables are important variables that directly affect the contemporary educational environment in particular and other organizations in general. The research adopted the descriptive analytical approach in surveying the opinions of the respondents to describe and analyze the data and then interpret it to reach practical results based on the sample's answers to the questions posed. The data was collected through a questionnaire, which relied in its paragraphs on measures of previous studies. The data was analyzed through a group of statistical methods, including (arithmetic mean, standard deviation, Cronbach's alpha, impact coefficient, coefficient of determination). The research reached a set of results, including that organizational ergonomics leads to reducing deviation in the workplace in these schools.

The current research aims to clarify the role of administrative intelligence as an independent variable with its seven dimensions (strategic vision, common destiny, tendency to change, giving, harmony, dissemination of knowledge, creative performance) in creative abilities as a dependent variable with its four dimensions (self-leadership, tendency to risk, promoting new ideas, Perceived organizational support) and then determining the relationship of correlation and influence between them and the purpose of determining the research objective. Aquestionnaire form consisting of 33 items was designed and distributed to a random sample of leaders in the Anbar Education Directorate with 50 respondents. The data was analyzed using the spss program and many statistical tools were used, including the mean. Arithmetic, standard deviation, and regression coefficient. The most prominent results were the presence of a statistically significant effect between the two variables, and there is a strong effect between administrative intelligence and creative abilities. The researcher recommended the necessity of spreading awareness and knowledge of the dimensions of organizational intelligence and teaching methods for developing intelligence and creativity.

of The strategic knowledge management in Iraqi industrial companies, as well as knowledge of the impact of that relationship on the financial performance of these companies.
In order to achieve this objective, the research was conducted on a sample of the Iraqi industrial companies represented by (Crescent Industrial Company, Baghdad Company for Soft Drinks, Iraqi Company for Carpets and Furniture) for the fiscal years 2021-2022. An analytical study was conducted on the information technology used in the administrative process and how The results of the survey were conducted through 100 questionnaires distributed to the employees of the company and through their answers, the research objectives were achieved.
The most important represent which is strategic knowledge management, which is reflected in the efficiency of the financial performance of the research sample companies. IT helps to develop the administrative structure of the company in a way that increases its financial performance.
The most important thing recommended by the research is the need for industrial companies to exploit the expertise and knowledge that they possess in providing administrative and strategic plans that help them achieve their future goals and avoid falling into crises and management problems.

The topic (evaluation of commercial banks according to the PATROL model) was discussed in this research, in the manner of an applied study in nine commercial banks listed on the Iraqi Stock Exchange, namely (Baghdad, Business Gulf, Iraqi Commercial, Mosul for Development and Investment, Iraqi Investment, Middle East, Sumer Commercial, The National Bank of Iraq, Iraqi Credit) for the year (2020), the research problem is to identify the extent of the impact of the indicators of the PATROL model. Financial ratios were used to measure the components of the model by analyzing the financial statements of the banks sampled for the study, such as the financial position statement and income statement, as well as some other financial statements with the aim of evaluating those banks. The research concluded the importance of using the model in Iraqi banks because of its positive impact on early examination of control and supervision. The banker.