ENTERPRENEURSHIP JOURNAL FOR FINANCE AND BUSINESS

The current research aimed to verify the role of e-government in promoting sustainable development by reviewing some practices and a number of related studies.
The study discovered that there are five e-government factors that have a clear role in promoting sustainable development, which are (the legal factor, the technological factor, the effectiveness of institutional organization, cooperation between digital technologies and resource management, and citizen satisfaction). To achieve the objective of the research, a main measurement tool was adopted by designing a questionnaire and distributing it to a sample of the General Traffic Directorate at the Ghazaliya registration site and the crown registration site in Baghdad - to reach the desired results through the use of the statistical package (SPSS.V.25) in order to determine the relationship between The variables of the study, e-government with its factors (the legal factor, the technological factor, the effectiveness of institutional organization, cooperation between digital technologies and resource management, citizen satisfaction). and sustainable development in its dimensions (environmental, social, and economic). The results of the study demonstrated the existence of an active role for e-government factors in sustainable development, and this indicates that these factors have a fundamental role in promoting sustainable development.

The research aims to know the impact of global oil price fluctuations on the Iraqi economy , as the Iraqi economy is a reinter economy that depends mainly on oil , and it is a one - sided economy and as a result of the economic and political conditions that the Iraqi economic reality has experienced , it’s suffers from weakness in its infrastructure , imbalance in its structures , and suffers from problems Many such as depression , inflation and other problems that affect its development and prosperity , and oil revenues are the main , if not the only , source for financing development programs and government investment spending , which made it vulnerable to external shocks resulting from fluctuations in oil prices at the global level , and that oil price developments have clear reflections on revenues The rise in oil prices leads to a rise in cash flows , which is reflected in an increase in the ability of the financial authorities to expansion of spending , it is clear to us that the Iraqi economy has been affected and is still greatly affected by the political circumstances that it has gone through rather all its variables have become dependent on them and that the fluctuations of global oil prices have a great impact on the Iraqi economy, as a result of the political , economic and security instability of the country and the reduction of the role of the Iraqi economy Other economic sectors such as agriculture , industry and trade , and that the rise in oil prices is positively reflected on the conditions of the general budget and on the Iraqi economy , and oil is the lifeblood of the Iraqi economy and the main source of national income generation and financing import operations , Global oil prices have a significant impact on the Iraqi economy.

This research dealt with the relationship between self-estimation and tax revenues through an applied case study of the method of self-estimation of the income of the taxpayer in the General Authority for Taxes - Department of Senior Income Taxers. The research problem was that the taxpayer's lack of credibility in declaring his real income and expenses for his source of income will lead to a decrease in tax revenues when applying the self-assessment of income because it will make there is a lack of reliability in the profits resulting from it and presented in its final accounts to the tax authority, according to which the amount of tax achieved is calculated on the taxpayer, and the aim of the research is to identify the concept, importance and objectives of self-assessment of the tax and to study and analyze the relationship between self-assessment and tax revenues The research reached several conclusions, the most important of which is that the relationship between self-estimation of income and tax revenues depends entirely on the credibility of what the taxpayer provides in his final accounts regarding his various activities, and that mutual trust between the two parties to the tax accounting process (the taxpayer, the tax administration) plays a role Essential to the success of this type of income estimation method, and the research came out with a collection A set of recommendations, the most important of which is the need to strengthen the relationship and mutual trust between the two parties to the tax accounting process by developing the tax awareness of the citizen, which will lead to the success of applying this method in estimating income, taking into account the commitment of the tax administration to the tax law and its implementation instructions to ensure that the taxpayer is not unfair and unfair when estimating his income.

The customs procedures established under the amended Customs Law No. (23) 1984, the decisions and instructions provisions thereof, and the customs duties imposed on the tariff laws imposed at official times play in the country’s fiscal policy because of what you achieve of your value on the economic, economic, political, and political level, and the relationship of the general budget is exploited with customs revenues and the Republic of Iraq occupies a distinguished geographical location that has great influences on the region in particular and on the Middle East region in general, on all economic, social and political levels. This is what requires Iraq to implement and develop the infrastructure for transport projects of all kinds, and link the ports of the northern Arabian Gulf to Europe through Iraq, Syria and Turkey. And Lebanon, making Iraq an important transit country for goods at the international level, adapting the procedures followed, decisions and customs regulations for transit transportation issued under the amended Customs Law No. (23) of 1984, in line with the requirements of international trade and in accordance with the standards, standards and agreements issued by It is accepted by international organizations and bodies concerned with foreign trade and transit transport, because of its importance in financial resources, supplementing the general budget, and achieving many social, economic and political goals for the countries of origin (exporting), transit countries (transit countries) and destination countries (the last destination) for goods to serve All Parties .

Problem of the Research- lately the economic environment is completely differing than 20th century and even than the last decades of 21st century. Novel idioms, notable expectations have been innovated that related to economic, social, political and even behavioral aspects of life; the competency does not limit with qualified intellectual human resources rather than the use of knowledge and novel aspects of technologies due to the rapid dynamic development of virtual economy. Thus, global economies experienced a rebirth of economic system.
Design, Methodology, Approach- it is an inductive study “UAE” as a sample; in which it extrapolates and analyze the studies and essays that related to economic digitization. Descriptive and analytical tools used to study the related aspects of phenomena.
Finding- UAE in general and Dubai in specific has a great role in achieving many entrepreneurial projects as a part of intelligent governmental program. Digitization programs become an obvious feature in most governmental programs such as medical, smart educational and banking usages; meanwhile, these programs are available for all in a lowest price of cost. Dubai tries to follow its vision for (2020-2030) of achieving sustainability through rapid change in technology towards green-zone technology environment under the supervision of rational policy of decisions, then expands it experiences to UAE as a whole.
Research limitations- implications- the study covers only studies and essays that related to scan UAE “Dubai” entrepreneurial projects for the last decade of 20th century and early decades of 21st century.
Practical implications- the study confines to use the descriptive, analytical tools to study the related phenomena.
Social implications- it specifics to review the Dubai Emirate as a society of study.
Objectives of the Research
- Transferring the societies into digital ones to expand the career opportunities especially among adult talents.
- Distinguishing the economic digitalization & digital economy.
- Analyzing the main threats toward digital economy.
- Focusing on the role of digital economy especially for those graduated talents.
Importance of the Research- as far as the study reviews, few studies in Arabian libraries are handling this dynamic topic; and still the meaning of facilitating the digitization to achieve sustainability is not clear enough, meanwhile, UAE considered as a “Spark” to most of Arabian countries. Thus, having their successful experience of entrepreneurial projects would be a “guide” for followers.

This research aims to indicate the effectiveness of using strategic planning by FIVER method to improve marketing innovation to help the company researched to adopt an effective strategic way and help to confirming marketing innovation, this research also aims to identify the truth between the two variables of the research (FIVER strategic planning way and innovation marketing). The data was collected by distributing questionnaire prepared for this purpose which represent the research community in the IBLAL company for medical supplies in Baghdad city, and research sample included the mangers in the company, and for reaching perfect results, A major hypothesis has been formulated which divided into four Sub- Hypotheses. The hypotheses tested through a group of statistical methods and tools (Arithmetic mean, Standard deviation, Coefficient of difference) and inferential statistical tool (SPEARMAN Coefficient, GOTMAN). The researcher has reached to numbers of conclusions the most important one is the company researched use FIVER METHOD to improve marketing innovations but it is not enough, In addition to that no enough important in Employment of innovation specifically in pricing and distribution.

The aim of the study is to identify the relationship between the application of the principles of governance, and the practice and awareness of the importance of accounting conservatism in the Iraqi stock market, represented by commercial banks (Al-Khaleeji Commercial Bank, Al-Mansour Investment Bank, Development Investment Bank, Middle East Iraqi Investment Bank, Sumer Commercial Bank, and Ashur International Investment Bank ), through a sample of employees working in Iraqi banks, the questionnaire was used as the main tool for collecting data and information, and a random sample of (142) individuals was selected, and the descriptive analytical method was used, and the data was processed by the statistical software package for social sciences (SPSS), using Appropriate statistical methods such as the arithmetic mean, standard deviation, Pearson correlation and Cronbach's alpha stability coefficient. The study concluded that there is a statistically significant relationship between the application of the principles of governance and the practice of accounting conservatism, as this relationship resulted in the impact of applying the principles of governance on the practice of accounting conservatism and its value (27.4%) , It was also found that there is a statistically significant relationship between the application of the principles of governance and the realization of the importance of accounting conservatism, as this relationship resulted in the effect of applying the principles of governance on the realization of the importance and value of accounting conservatism (56.5%) , This study concluded with a set of recommendations, including the establishment of training courses in the field of governance and accounting conservatism, the involvement of employees who did not receive any training courses in the two fields, and the establishment of seminars and panel discussions to clarify raising the level of awareness of employees of the concept of accounting conservatism, in addition to the need to disclose the effectiveness of the control system internal affairs and show its effectiveness and strength in banks .

The problem of the study stems from the fact that the relationship, whether effect or causation, is not fixed between fiscal policy and economic performance variables, including economic growth and unemployment, as it differs from one country to another, and from time to another time depending on the nature of the economies under study, The study aims to verify empirically about the impact of fiscal policy tools on economic growth and unemployment with determining the direction of the causal relationship of these variables in Jordan for the period (1990-2021). The study used models (Cointegration) for the long-term relationship and vector error correction models (VECM) for the short-term relationship and (Granger) test for the causal relationship. the study concluded that the effect of government consumption spending is negative on economic growth and unemployment, and there is no effect of government investment spending on either economic growth or unemployment, with a causal relationship from government spending, especially consumption, to both economic growth and unemployment, as it found That taxes have a positive effect on economic growth and do not affect unemployment with a causal relationship from taxes to economic growth and unemployment, while the causal relationship was from taxes on income to economic growth and from customs taxes and foreign trade to unemployment, while the causal trend was from economic growth to taxes customs duties and to taxes on foreign trade, these results support the neoclassical point of view in terms of the relationship of influence and support Keynesian law at the expense of Wagner's law regarding causation. As for public debt, its impact was negative on economic growth and positive on unemployment, and the direction of the causal relationship was from debt to economic growth only.

The establishment is considered the center of strength for the economy of any country by meeting the needs of the community in terms of goods and services. Determining the optimal combination of production in light of the constraints of energy and demand is one of the most important pillars of the success of the establishment or factory in the market, noting that it depends on searching for the desired quantities of products based on the limited and scarcity of resources and energies. productivity required for production.
The linear programming model is among the most important quantitative methods used in building the mathematical model that enables decision-makers and those in charge of implementing them to reach the required goals in light of the available capabilities, as it is used to determine the optimal distribution of scarce resources, which usually include raw materials involved in the production process and machinery. equipment, allotted time and capital, and it is applied to many work problems and in various fields such as finance, production, marketing, distribution, etc.

This study aimed to demonstrate the Impact of Financial and Operational Risks on the Profitability of Iraqi Islamic Banks for the period (2014-2019), where the problem of the study was the significant growth in these risks due to technological progress and the creation of new financial tools, and the study population consisted of all employees in Iraqi Islamic banks The number is (8) banks, and these banks were (the Iraqi Islamic Bank for Investment and Development, the Elaf Islamic Bank, the Tigris and Euphrates Bank for Investment and Development, the National Islamic Bank, the South Islamic Bank, the Islamic World Bank, the Al-Ansari Islamic Bank, and the Islamic Al-Qabidh Bank). Eviews Version (10) was used for statistical analysis, and this study applied the descriptive analytical approach. To achieve the objectives of the study, indicators of credit risk, interest rate risk, liquidity risk, and capital adequacy risk were used to express financial risks. The (return on assets, return on equity) was used to express the financial performance. The results of the study indicated that financial risks had an impact on the financial performance of Iraqi banks. The study recommended the need for Iraqi banks to implement a specific risk management plan that works to improve financial performance, as well as to develop preventive and corrective internal control mechanisms.

This research aims to suggest a sustainable growth rate model for financially distressed companies. This proposed model is derived from sustainable growth rate model of Higgins (1977). The research hypothesis that (the proposed model achieves the maximum internal growth compared to the Higgins (1977) model. This study utilized a sample of five banks listed in Iraq Stock Exchange for the period 2010 to 2020. The main findings of this study that four banks of the study sample were distressed (Baghdad Bank, Iraqi Middle East Bank, National Bank of Iraq, and Credit Bank). In addition, the modified model of sustainable growth for financially distressed banks is based on a basic principle of retaining profits and not distributing the profit to the bank's shareholders. However, the study recommended that, the banks have to invest their internal money sources better to reduce the risks of external borrowing. Moreover, the financially distressed banks should focus on increasing net profit margin and asset turnover.

The research aims to study and analyze the philosophy behind the technique Time Driven Activity Based Budgeting (TDABB) and its reflection in achieving cost reduction through application in the Kufa Cement Factory of the Iraqi Ministry of Industry.
After studying the reality of the Kufa Cement Factory and applying the technique Time Driven Activity Based Budgeting depending on the data obtained through field visits and personal interviews with officials and workers as well as data extracted from the factory records (the research sample), the research reached several conclusions, the most important of which are: There is a significant impact of the technique Time Driven Activity Based Budgeting in achieving objectivity in terms of cost determination, it represents a means that helps manage cost in light of future developments in terms of its ability to track and detect non-value-adding activities for the purpose of canceling/reducing/replacing them. As for the most important recommendations, they were: The importance of cost reports for the various parties in the economic unit, so they should contain appropriate information for making right decisions and developing them in light of future opportunities and challenges through the adoption of technique Time Driven Activity Based Budgeting, as it is more able to reflect the actual consumption of resources by the departments. Productivity.

The study aims to figure out the extent to which the commitment to the application of the International Financial Reporting Standards (IFRS) affects the results of the evaluation of banking performance, the study based on a key premise that the commitment of commercial banks to the application of international financial reporting standards positively affects the results of the evaluation of banking performance through the preparation of financial statements that are transparent, appropriate and comparable with other banks in all countries of the world, For the purpose of testing the hypothesis of the research and achieving its objectives, the deductive approach was used in the presentation, study and analysis of research variables in the theoretical aspect, the descriptive quantitative analytical approach and the comparative method were adopted in the practical aspect.
The study reached a set of conclusions, the most important of which is that the results of the ratios and financial indicators based on the amounts extracted from the financial statements prepared in accordance with the International Financial Reporting Standards reflected positively on the evaluation of the performance of banks and led to improving the results of the performance evaluation of the bank and the process of comparison with the ratios of banks in other countries.
The study also recommended the need to intensify efforts among the relevant authorities concerned with the process of applying international financial reporting standards in banks to increase focus and shed light on finding a unified mechanism for the application of standards and follow up on their proper application.

The importance of the current research stems from clarifying the effect of soft power as an independent variable in achieving job satisfaction as a dependent variable, as the research seeks to how to benefit from the methods of rational decisions by decision makers in order to consolidate the principles of job satisfaction among workers in a governorate education directorate, The descriptive analytical approach was adopted to complete the research, as a number of main and sub-hypotheses were tested to indicate the relationships of correlation and influence, and answers to the questions of the research problem were reached, as an intentional sample was chosen, represented by (36) decision-makers in the Governorate Education Directorate Anbar, the questionnaire was adopted as a main tool for collecting information, as the information was analyzed and processed according to the statistical program (SPSS), and the means represented by the arithmetic mean, the weighted standard deviation, and the relative importance were used. Anbar in the process of communication and communication between the members of the organization. As for the most prominent recommendations of the research, the organization should encourage the spirit of teamwork among the members of the organization in order to reach the desired goals.

Problem Statement: economic environment differs than before, due to the rapid strategic changes and
high level of demand for qualified services and/ or goods, that leads to another sense of competing among
businesses, especially in last decades of 20th century, business environment involved in globalization to
response and satisfy customers depending on the interaction between society as (external environment)
and business’s infrastructure as (internal environment). These changes need a rapid response that means
using new systems in planning strategies, organizing, leading and controlling as well to sustain and
survive.
Methodology: it is a descriptive paper that analyze the results through depending on non- experimental
design through three (retrospective, longitudinal, and cross- sectional) indicators to examine
environmental social responsibility ESP as one of balanced score card perspectives. Results: there is a
positive impact of adopting ESRP to achieve qualified financial projects. Conclusion: the interlinkage
between external environment (society) and internal one (business infrastructure) is very tight, but the
horizon to understand this tight relationship is still fuzzy, due to the dynamic changes of those
interlinkages and more efforts have to be done to enrich this phenomenon.