Journal of Business Economics for Applied Research

In this research, the quality of profit continuity was measured for some private banks listed in the Iraqi Stock Exchange by adopting a simple linear regression model (Francis) for the period of time during which the joint audit was applied, that is, after obligating it to be applied by the Central Bank of Iraq, starting from the 2016 fiscal year using account data. The final accounts of these banks and the purpose of their obligation is to raise the level of performance of the external audit. The goal of measuring the quality of profit continuity is to determine the impact of the joint audit on their continuity. To achieve the goal, the data of the final accounts of a sample of private banks listed in the Iraqi Stock Exchange (10) and for a period of time (2016-) 2020) The profit continuity regression equation has been found for each bank, and one of the conclusions reached by the research is that the marginal tendencies of all regression models are negative values, which indicates that there is no quality in their profits and therefore there is no profit continuity in them except for some positive values that approach the value of zero Which reflects the existence of quality temporary profits that are going to disappear after applying the joint audit.

The research aims to identify the role of information technology in the sustainability of organizations, and the research followed the analytical guardian approach, and the research sample was represented by (60) individuals from different workers at the University of Fallujah, where data was collected through a questionnaire prepared for this purpose, and the data was processed and extracted Results Using the statistical program (Spss), the research reached several results, the most important of which are: There are two correlations and impacts between information technology and organizational sustainability

The research aims to study and analysis of the nature of the relationship and the impact of the concentration of ownership and the characteristics of top management on the value relevance in the subsidiaries listed in the Iraq Stock Exchange. In achieving its goals, the research adopted the descriptive approach in presenting and analyzing the research variables with its theoretical framework, and the quantitative analytical approach to display, measure, and analyze the research variables depending on the financial and administrative reports of the affiliated companies, the research sample, as well as the publications and evidence of the Iraq Stock Exchange, while the approach was used. Statistical inferential testing of research hypotheses. A sample consisting of (5) affiliated companies that meet the required evaluation and testing conditions was selected out of (8) affiliated companies listed in the Iraqi market. The research reached a set of conclusions, the most prominent of which was the independence of the members of the board of directors is one of the most important characteristics of senior management, as well as an important mechanism to increase the quality of financial reporting. In the context of this, the research recommends the need to expand disclosure of the concentration of ownership, and the transactions of major shareholders and members of the top management of the subsidiary company and its employees to reduce the agency conflict of the second degree.

the world is a reflection of their adoption of the accounting conceptual framework and accounting standards, and the lack of adoption of an accounting conceptual framework in Iraq, so the research aims to determine the impact of adopting the conceptual framework of IASB 2018, on the unified accounting system for banks and insurance companies, and to identify the benefits of Adopting the conceptual framework of IASB 2018, by designing a questionnaire that was distributed to a sample of academics and professionals specialized in accounting, and that questionnaire was analyzed according to scientific statistical methods with the aim of verifying the validity of the research hypothesis. On the unified accounting system for banks and insurance companies, as well as recommending the adoption of the accounting conceptual framework of IASB 2018 and the gradual change of the unified accounting system for banks and insurance companies

oil prices impacts on the Iraqi Real GDP during the period (2017-2021). The importance of the research is evident in its study to one of the economic and financial challenges facing the Iraqi economy, which is the phenomenon of instability of oil prices, which is the main resource for the Iraqi economy. The research problem is focused on the Iraqi economy’s dependence on crude oil export revenues in a relatively large way, which has created great economic challenges and crises in Iraq during periods of low oil prices during the study period. The research aims to measure and analyze the impact of oil price changes on the Iraqi gross domestic product during the study period. The research is based on a hypothesis indicating that the relationship between crude oil prices and the volume of growth in the Iraqi GDP is a positive relationship. The research relied on the descriptive approach and the analytical approach, where the data, statistics, and economic and financial indicators are analyzed according to their chronological order in order to reach the results and analyze them economically, in addition to using the econometric approach through the EViews (12) program. The research reached a set of results, the most important of which is the realization of GDP with continuous growth rates in real prices that amounted to (3.8%), (0.9%), (12.0%) for the years 2017, 2018, 2019, respectively, as a result of the continued rise in OPEC oil basket prices at Average (52), (69), (64) $ during the same period. The research results also showed that the Iraqi GDP was subjected to a contraction in real prices, by (35) trillion dinars, and a contraction rate of (15.6%), as a result of the drop in OPEC oil basket prices to (41) dollars per barrel during 2020. The real GDP also achieved a growth of (7.6) trillion dinars, with a growth rate of (4.0%) during 2021, as a result of the increase in the price of the OPEC oil basket to an average of (69) dollars per barrel. Finally, the research results showed a positive relationship between oil prices and GDP, as oil prices cause (86%) of the changes in GDP, and that (14%) are due to other variables.

The research aims to study the role of accounting for deferred taxes in improving the quality of accounting profits by reducing shadowing in the financial statements and reaching the value of the real profits by preparing the company’s financial statements and the role that these taxes play in avoiding the differences between accounting income and tax income and showing their impact on financial periods coming. The Baghdad Company for Soft Drinks was selected: a special contribution, the subject of the research, and for the period (2015-2017). The descriptive approach was adopted in dealing with the research problem and proving its hypotheses in the theoretical aspect to achieve the objectives of the research and relying on the analytical method in analyzing the company’s financial statements in the practical aspect and using the continuity scale Accounting profits to measure the quality of profits, as the value of the linear correlation coefficient indicates
(-0.75) between deferred taxes and the quality of accounting profits and came with an inverse relationship at a high level. Fiscal years, and that ignoring the recognition of deferred tax assets and liabilities is in conflict with these two principles on the grounds that the revenues of each period must be offset by its tax burden regardless of the period in which the payment is made. Accordingly, the researcher recommends the necessity of adopting International Accounting Standard No. (12) as a framework for accounting for income taxes, as the differences that arise between accounting income and tax income are recognized in order to achieve the principle of independence of fiscal years and the principle of expenditure realization.

The most important objectives: The current research aims to test the influence relationship between the syndrome of hardness, softness and incivility in the North Refineries Company / Baiji.
Research Methodology: The current research adopts the (descriptive-analytical) method.
Research sample and data collection tools: The current research adopted a tool (the questionnaire), as (365) forms were distributed to workers, while (291) forms were distributed to administrative leaders.
The most important conclusions: The syndrome of hardness and softness does not contribute to reducing the manifestations of indecency among working individuals

The research aims to demonstrate the impact and analysis of financial indicators on the rate of economic growth in Iraq through the gross domestic product, and to determine the repercussions of the policy of financial liberalization on the Iraqi economy. The economic measurement dealt with the impact of financial indicators on the economic growth rate for the period under discussion, and to achieve this, the Autoregressive Distributed Deceleration (ARDL) model was used, the analytical results showed the small size of the financial market in Iraq and its weak role in revitalizing the national economy. As for the results of the benchmark side, it showed the existence of a long-term equilibrium relationship between the independent variables and the general index of the Iraqi market for securities, and the results of estimating the ARDL model showed a positive impact. In the long term, there is a significant difference between the banking sector and economic growth, as a rise in the percentage of loans in the amount of one unit will lead to a rise in economic growth by (0.02), while market capitalization had an adverse effect on economic growth, as an increase in market capitalization by one unit would lead to a decrease in growth by (0.05).

The importance of the research is that the fiscal policy has many effects on the overall economy, and then it may have an impact on monetary variables, specifically the money supply in the narrow sense, so the current research tries to reveal those monetary effects, which monetary policy is the direct and specific responsible for it, and Therefore, these effects pressure the monetary policy to withdraw the increasing monetary mass as a result of the fiscal policy measures represented by government spending financed from oil rents or borrowing from commercial banks, so the current research aims to measure the impact of fiscal policy in Iraq through government spending and according to the method of financing it in the money supply. In the narrow sense and within the time limits of (20102020), and the research on the standard side and using the ARDL model found a direct and significant relationship between government spending and money supply in the narrow sense, because the increase in government spending financed by oil rents leads to an increase in the money in circulation with Individuals, but this effect is weak because the spent dinar is exchanged for dollars, which gives the ability of the central bank to withdraw the dinar through the currency window. Another tip is that financing government spending through sad transfers will increase the money supply by borrowing part of the reserves of commercial banks and pumping them through government spending for the circulation of individuals, and this part has the greatest impact on the money supply, and this can be observed in the year 2020 Despite the decrease in government spending, the money supply increased significantly from 2019, due to the increase in borrowing, specifically by treasury transfers and in dinars due to the drop in international oil prices, which poses a challenge to the Central Bank in withdrawing the money supply in dinars, and in light of this, the researcher recommended By forming a joint economic committee between the Ministry of Finance and the Central Bank of Iraq for the purpose of coordinating between the fiscal and monetary policies for the purpose of not conflicting between the work of the two policies in relation to government spending and money supply

The aim of the research is to test the impact of the disclosure of comprehensive income items and its role in enhancing the properties of relevance and predictive power of accounting information in the comprehensive income statement, knowing the measurement and disclosure requirements for items of comprehensive income and the extent to which international financial reporting standards are applied to determine the extent to which other comprehensive income values differ within the financial statements of Iraqi commercial banks. The problem of the research emerged that the loss of the net income figure played its role in the process of measuring financial performance, which led to the emergence of the need to report on a broader concept of income, which is comprehensive income. On the accuracy of financial analysts' predictions of stock prices... and that the net income figure is a basic measure of financial performance. The hypothesis of the research was to show the extent of commitment of the research sample banks to disclose information about other comprehensive income items and the extent of its impact on the accuracy of financial analysts' predictions of stock prices. This was done according to a methodology that relies on a set of previous studies that are related to the topic of research and the field of benefit from it, and a theoretical entry was made about contemporary accounting disclosure in the comprehensive income statement, and its relationship to the quality of information and its relevance in decision-making to ensure transparency in the financial statements, and dealt with the practical aspect. Analyzing the extent to which the research sample banks comply with disclosure requirements according to the financial reporting standards and the impact of applying measurement and disclosure requirements in the balance sheet and comprehensive income statement. The research concluded that there is a disclosure of comprehensive income items in the financial statements of banks and there is an effect of applying the standards to the financial statements.

The aim of this research was to demonstrate the impact of the marketing knowledge of a group of workers in Iraqi banks, and the descriptive and analytical approach was adopted, and the questionnaire form was distributed to the employee staff by (122) forms in my bank (Gulf Commercial Bank, International Development Bank) under discussion, and then using (SPSS) software to prove the validity of the research hypotheses, and the research reached a set of conclusions, the most important of which was the existence of a high percentage of commitment to the dimensions of marketing knowledge in gaining more customers by the employees of the banks under study in terms of its variables according to the value of the commitment percentage at the overall level. The study recommends the necessity for banks to pay attention to the research sample in all dimensions of marketing knowledge, by conducting realistic and marketing studies and research through which banks determine the ability of banks to undertake them and benefit from their results in implementation, whether at the present time or in the future

The current research seeks to determine the impact of the environmental quality of the product on the mental status. An exploratory study of the opinions of a sample of customers in the mineral water companies in the city center of Kirkuk. In this research, an integrated concept was reached on the environmental quality of the product and the extent of its impact on the mental status, and accordingly many questions were raised. About the research problem, including (Is there a significant effect of the environmental quality of the product on the mental status).
The choice was made for a sample of (120) customers, and the questionnaire was adopted to obtain the data, and several statistical methods were used in analyzing the data and extracting the results using the statistical program (SPSS). Most importantly, the company in question must pay attention to the environmental quality of the product in the process of producing a can of mineral water in order to pay attention to environmental aspects and achieve customer satisfaction

The study analyzed and measured the relationship between economic growth rates and the unemployment rate in Iraq using Okun’s law) in order to find out whether Okun’s law applies to the Iraqi economy or not. If this economic growth rises, employment will increase and the unemployment rate will decrease, and that the phenomenon of Unemployment in Iraq reflects the inability of the structure of economic structures and policies, and therefore the disruption of human capabilities and the fading of growth opportunities.

The tourism sector can play an important role in achieving some of the sustainable development goals, such as goal (8) of economic growth and decent work, goal (1) of eradicating poverty, goal (16) on peace, justice and strong institutions. One of the most important things that tourism sector can exploit the existing productive and service sectors in the economy with high efficiency and provide them as services to tourists, whether in (external tourism) or (internal tourism). The research attempts to answer several questions, namely: Is the tourism a real stimulating sector on economic growth? Can the tourism sector be a leading sector in the national economy? Can the tourism sector achieve some of the sustainable development goals? The research is highlighting the importance of tourism sector’s ability to transform the national economy from a rentier economy to a diversified economy through the tourism sector.
Using a cross section data for (77) countries that represented all regions of the world, with using a set of explanatory variables calculated as un averages for the period (2007-2020), which are: (the average growth variable for tourist spending in dollars within the host country, Average years of schooling, average growth of carbon dioxide emission gase environmental pollution, annual inflation rate, average logarithm of the state fragility index - economic, political and social stability variable, logarithm of average per capita income at the beginning of the period - convergence variable), that there is a positive, significant for Real tourism activity in the countries of the research sample is effecting approximately 7% in economic growth, which reflects the importance of the tourism sector and its ability to attract foreign tourism to the host country, and its clear contribution to economic growth. This achieved by the presence of stability in; (economic, political, social) represented by a positively variable of Fragility, and the existence of a social awareness for tourists, represented by the positive morale of the variable years of education.

The current research aims to highlight the reality of the role played by the function of managing digital content in health centers. This is equally important as the specialized health role in the field of fighting disease and virus, especially during COVID-19 pandemic. According to WHO, COVID -19 is considered one of the fastest spreading viruses throughout modern history (Khan,et.al.,2021:39). The intellectual of this research addresses determining the role digital content management can play and what it can achieve? As well as why how the content can be affected? What is the appropriate assortment or mix for the contents of social networking sites to reduce the expected infections considering COVID-19? The research adopts the descriptive analytical approach by analyzing a set of real data that are linked to social networking sites by following up on them and their publications for two weeks to check the forms of digital content, not to mention the use of the questionnaire form distributed to 500 beneficiaries from different categories of society in the city of Mosul. Of the primary health care centers services on the left side of the city of Mosul, 317 valid forms were retrieved and analyzed according to the AMOS program because the current research contained the default scheme in addition to that we hope to share.
The current research found that digital content based on attracting beneficiaries, and the method of intimidation are the most important forms in arranging the forms of digital content, with the digital content lacking spiritual and religious content in the sites of the Nineveh Health Department, despite its importance according to the answers of the research sample.

The study, with its descriptive approach, aimed to demonstrate the impact of integrated reports on the issue of information asymmetry in the banking sector in general, as the definition of integrated reports and its role in reducing information asymmetry were addressed, and accordingly, the axes of the study were divided into two axes, first one, The concept and importance of integrated reports in the banking sector, second one , dealt with the role of integrated reports in reducing information asymmetry. The study reached many conclusions, that there is a positive effect of integrated reports on reducing information asymmetry for banks in general, as the study recommended several Proposals, including, banks with their working cadres, especially accountants, should realize the importance of integrated reports in the bank’s work as a modern trend For global banks in the era of market economy and making necessary amendments to systems, laws and legislation to compel banks to adopt the integrated reporting framework, one of its parts is the adoption of international financial reporting standards and international sustainability standards, and that this contributes to reducing the difference and diversity in preparing reports and contributing In achieving comparability between banks globally.

The current research seeks to determine the correlation and influence between the activities of agile supply chains and marketing performance in the State Company for the Pharmaceutical Industry and Medical Appliances in Samarra. To achieve this, a hypothetical scheme was prepared that includes the research variables as well as the formulation of hypotheses. The researchers used the questionnaire as a tool for data collection with the use of a number of statistical methods to test the hypotheses.
The importance of the research stems from the relationship between two important aspects, the first of which is the agile supply chain, and the second is to enhance the marketing performance of the researched company. The research aims to build a clear perception among those in charge of the company in question about the concept of agile supply chain management and how to link it to the reality of marketing performance.
As the research adopted two hypotheses, the first is related to the relationship between the agile supply chain and marketing performance, and the second hypothesis is related to the impact of the agile supply chain on marketing performance. They (general manager, deputy general manager, department managers, division managers and their assistants and employees of the company), relying on the questionnaire form, were a main method for data collection and implementation of the practical side using (SPSS, Amos v.24) for the purpose of reaching results and making conclusions, perhaps the most prominent of which are:
1. The marketing performance represents efficient strategic plans that the company's management prepares as a tool to achieve its success in implementing the goals, as well as achieving the company's goals.
2. Through the answers of the employees, it was shown that the management of the company in question was interested in the agile supply chain because of its positive repercussions on the marketing performance, where a positive and moral correlation and impact was achieved between the agile supply chain in terms of its activities (total) and the marketing performance in terms of its dimensions (total), and this refers to Making critical decisions in the field of the company's marketing performance is linked to the directives of the company's management and its interest in the agile supply chain.

The era in which we live now produces data at an unprecedented rate in terms of the size of this data and the speed of its production. From this point of view, this study aimed to measure the extent of the contribution of the big data analysis method to the work of decision support systems in Al-Rafidain Bank. Analytical, and the study was applied to Rafidain Bank in Nineveh, where a stratified random sample of 42 employees was taken from the total study population, and a questionnaire was designed for this purpose. This is due to the correctness of employing the study variables and directing them in the direction that serves the organization and achieves the purpose of dealing with big data. A set of suggestions were presented that the researcher deems necessary for the surveyed bank.

The Research Aims to Shed Light on the Importance and Dimension of the Concept of the Human Resources Flexibility to Explain their Role in Improving the Strategic Performance. The Importance of Research Lies in Importance of Variables Which is the Topic of this Research (The Role of the Human Resources Flexibility in Improving the Strategic Performance) where the Interpretation of the Theoretical Side of Concepts of Human Resources Flexibility and Improving the Strategic Performance have been Tackled in Addition to Analyze Field Study Results in the Studied Samples.
Based on what is Mentioned Above, It has been Chosen a Sample of the First-Class Hotels in Baghdad City. It has been Selected Set of Hotels Like as a Community of Research. The Sample of Research is a Group of Employers About (210) who Work in the Above-Mentioned Hotels. The study depends, to detect the role of the human resources flexibility in improving the Strategic Role, on the Questionnaire Oriented to the Studied Sample which Consists of (30) Items Related to the Variables of Research. The Study Reaches to Set of Recommendations, One of them is to Reinforce the role of Human Resources Flexibility in Improving the Strategic Performance Inside the First-Class Hotels

The aim of the research is to measure and analyze the relationships of association and influence on the dynamics of knowledge through its dimensions (mental knowledge, emotional knowledge, spiritual knowledge, which in total are the areas of knowledge dynamics, high knowledge dynamics) in achieving competitive advantage in its dimensions (cost, quality, creativity, customer value) for administrative leaders The research problem is embodied in the following question (what is the role of identifier dynamics in achieving competitive superiority in the public company for the pharmaceutical and medical supplies industry in Samarra) and the two main research hypotheses include the first hypothesis Is there a significant correlation between the dynamics and its dimensions on the competitive advantage in its dimensions, the second hypothesis, is there a significant effect of the dynamics of knowledge with its dimensions on the competitive superiority in its dimensions, and the study community was the senior management leaders in the General Company for the Pharmaceutical Industry and Medical Supplies in Samarra, as a sample was selected from 130 of them, and the research reached a set of results, the most important of which is the presence of Correlation and impact relationships between knowledge dynamics and competitive superiority at the macro and sub-level, and the research recommends the need to pay attention to knowledge dynamics for the purpose of achieving competitive superiority.

The aim of this research was to demonstrate the impact of the marketing knowledge of a group of workers in Iraqi banks, and the descriptive and analytical approach was adopted, and the questionnaire form was distributed to the employee staff by (122) forms in my bank (Gulf Commercial Bank, International Development Bank) under discussion, and then using (SPSS) software to prove the validity of the research hypotheses, and the research reached a set of conclusions, the most important of which was the existence of a high percentage of commitment to the dimensions of marketing knowledge in gaining more customers by the employees of the banks under study in terms of its variables according to the value of the commitment percentage at the overall level. The study recommends the necessity for banks to pay attention to the research sample in all dimensions of marketing knowledge, by conducting realistic and marketing studies and research through which banks determine the ability of banks to undertake them and benefit from their results in implementation, whether at the present time or in the future.