AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract : The importance of research was the possibility of the great role in supporting the Iraqi banking sector,
a great role in supporting the Iraqi economy through the possibility of diagnosis and treatment of troubled banks and
the possibility of merging with other banks for the purpose of improving the efficiency of their performance if the
study dealt with the possibility of merging banks in the Iraqi banking sector, represented by the period (2011 - 202)
through the analysis and measurement of the indicators of these banks for the purpose of improving their
performance in the economy through the use of the program (19838 Altman) as a model of the place of pilgrimage
these absolute or not to impose on their efficiency through the analysis of financial indicators of those banks
represented by (capital assets liquidity, profits, bad debts) the easy search has reached a set of conclusions, the most
important of which is: - the merger of troubled banks in Iraq gives them a great opportunity to avoid the risks of
bankruptcy and liquidation, because the merger allows the formation of large banking units, which achieve increased
liquidity and profits. - The study found that the troubled banks that can integrate and work to achieve more efficient
entities are (economy, Dar es Salaam North, United, Union) and can merge with the Bank of Babylon or other
efficient banks or between them to form new banks with high liquidity and greater capital. The most important
recommendation to research on the Central Bank of Iraq to use its powers in forcing banks to merge with other banks
to improve the efficiency of these banks.

Abstract : Study aims to contribute to the development of the external auditor's capabilities in the method of
presenting the effects of creative accounting on his report, as well as demonstrating the impact of using creative
accounting practices through optional entitlements have on the formulation of the external auditor's report.
The problem of study lies in the question of ""How much impact of creative accounting through optional entitlements
on the drafting of the auditor's report?" The study was based on the hypothesis that "there is a statistically significant
impact of creative accounting through optional entitlements on the formulation of the external auditor's report", and
to prove the hypothesis of study, simple linear regression analysis was used to show the impact of the creative
accounting variable on the formulation of the external auditor's report through the questionnaire method, where (150)
questionnaires were distributed to study community, represented by a sample of external auditors working in audit
offices from the private sector and the Federal Financial Supervision Office. (138) questionnaires were recovered and
(6) questionnaires were neglected, so that total questionnaires adopted in this study and subject to analysis were (132)
questionnaires.
Study reached several conclusions, the most important of which are: the existence of a statistically significant effect
of the creative accounting variable on the formulation of the external auditor's report, and this was evident through
the value of (F) of (232.450) in terms of (0.000), which is less than the level of significance (0.01), and the value of
the coefficient of determination (2R) showed that the variable (creative accounting) explains (64.1%) of the variation
in the impact on the formulation of the auditor's report.
Study recommends the need to spread awareness among external auditors regarding the risks of practicing creative
accounting on the validity of financial statements, through the establishment of scientific and educational courses and
conferences by professional organizations and syndicates, as well as the need to take creative accounting into account
when planning and implementing the audit process for accounting units, and also recommends the need to train and
qualify external auditors to use modern means when auditing such as forecasting models and regression equations
that help them study and analyze the external environment of the accounting unit. Thus identifying the risks that beset
them and disclosing them in the report.

Abstract : The current study aimed to reveal the nature of the role of cognitive integration in improving open
Innovation in its dimensions (internal activities of open Innovation, external activities of open Innovation , and dual
activities of open Innovation), by adopting the applied approach to measure the level of availability of study variables
among faculty members in the College of Administration and Economics, Al-Qadisiyah University, as the study
attempts to address a realistic problem reflected in bridging the gap between the topics of cognitive integration and
open Innovation among the studied sample, as the researcher distributed (100) questionnaires to various scientific
departments in the college, and (87) questionnaires were retrieved, and the number of damaged questionnaires was
(5) questionnaires, which means that the number of questionnaires valid for analysis reached (82) questionnaires, and
they were analyzed using the advanced statistical program (SPSS.V.27 & AMOS.V.24,) and the current study
sheds light on how to improve cognitive integration by the university administration for open Innovation. , and the
study reached a set of conclusions and recommendations

Abstract : The research aims to predict the financial crisis using the Box-Jenkins methodology, representing the
research community in the banking sector in the Iraqi Stock Exchange, while the research sample consisted of (4)
banks listed on the Iraqi Stock Exchange for a period of 12 years, from (1/1/2011). ) until (12/31/2022), The
statistical test represented by the Gretl program was used. The researcher reached a set of conclusions, the most
important of which is the possibility of predicting the financial crisis using the Box-Jenkins methodology, and that
the best model of the Box-Jenkins models is the (0,0,1) ARIMA model for all banks in the study sample, which is It
was used to draw conclusions and predict the financial crisis based on it.
The research concluded with a set of recommendations, the most important of which is the commitment of Iraqi
banks listed on the Iraqi Stock Exchange to the regulations and laws issued by the Central Bank in order to avoid
banking crises and reduce the occurrence of banking risks in the future, in addition to conducting other studies to
predict financial crises through other models of the Altman model, Kadi, Sherrod) And apply it in the Iraqi Stock
Exchange to identify the phenomenon under study and its components and try to understand its behavior by studying
historical data and then accurately predict the possibility of interpreting the relationship between the phenomenon and
variables to enable planning, researchers and policy makers to make informed decisions based on quantitative and
scientific methods so that they can be used effectively. At the lowest costs.

Abstract : This study aims to investigate the role of corporate social responsibility (CSR) governance in reducing
the carbon footprint of organizations. In an era of increasing environmental concerns and climate change, companies
face growing pressure to adopt sustainable practices. This study explores the relationship between CSR governance
structures and the implementation of strategies to reduce carbon emissions, considering various aspects such as
organizational policies, stakeholder engagement, and the integration of eco-friendly technologies. Through a
comprehensive analysis of existing literature, case studies, and empirical data, the study seeks to provide insights into
the effectiveness of CSR governance in promoting a more sustainable business environment.
To achieve the study's objectives, researchers distributed 150 questionnaires to employees at Al-Waha Food
Industries Ltd. A total of 135 questionnaires were returned, of which 112 were valid for statistical analysis. The data
were analyzed using the advanced statistical program SmartPLS V.4. The study concluded with several key findings,
the most important being that CSR governance significantly influences the reduction of the carbon footprint. The
effectiveness of CSR governance in reducing the carbon footprint likely depends on several factors, including
corporate commitment, government support, stakeholder involvement, and the ability to overcome industry-specific
challenges.

Abstract:The current research aims to illustrate the relationship between environmentally friendly innovation and
environmental sustainability. The research hypothesizes that environmentally friendly innovation contributes to
achieving environmental sustainability. To test the research hypotheses, the researchers distributed 300 questionnaires
to employees at Al-Etihad Food Industries Co. Ltd. A total of 292 questionnaires were received, of which 272 were
valid for analysis. The advanced statistical program Smart PLS was used for the analysis. The research reached several
conclusions, the most important of which is that environmentally friendly innovation significantly affects the
achievement of environmental sustainability. The research provided several recommendations, the most important of
which is that organizations, institutions, and all stakeholders should promote environmentally friendly innovation to
advance the achievement of environmental sustainability.

Abstract: The research aims to know the extent of the possibility of using the weighted average WMA as a
technical analysis indicator in predicting stock returns in banking sector companies, the research sample listed on the
Iraqi Stock Exchange, for 12 years from 1/1/2011 until 12/31/2022, according to the financial statements of the
annual reports. In the Iraqi Stock Exchange to obtain the stock return, the statistical program SPSS V.20 was adopted
to obtain the results, as well as the Excel spreadsheet processor.
The results of the research reached the possibility of using the weighted average index (WMA) in predicting stock
returns in the banking sector companies in the research sample, in varying proportions. The study also recommended
the need to conduct more research and studies, diversify technical analysis indicators, and use other methods to
obtain broader results in predicting future returns.

Abstract : The research aims to predict the prices of Bank of Baghdad shares listed on the Iraqi Stock Exchange
using the Box-Jenkins methodology, one of the time series models, as it was and still represents an intellectual and
practical debate about the superiority of this model in predicting stock prices, as the Box-Jenkins model requires the
presence of stability in... To apply the time series, we used the annual closing price data announced in the Iraq Stock
Exchange for the Bank of Baghdad for the period from (1/1/2011) until (12/31/2022) and then forecast for two years
(2023-2024), and many programs were used To reach accurate results, the research reached a set of results, the most
important of which is a model Box-Jenkins can predict the annual closing prices of Bank of Baghdad listed shares In
the Iraq Stock Exchange, the research concluded with several recommendations, the most important of which is the
use of box models - Jenkins When conducting statistical analysis of time series values, through these models it is
possible Obtaining the most efficient models to predict the prices of the Bank of Baghdad listed on the Iraqi Stock
Exchange Finance.

Abstract
Methodology
Autoregressive distributed lag (ARDL) model is employed to investigate the long and short run impact of
Financial inclusion on poverty alleviation within the context of Iraq.
Purpose
The purpose of this paper is to analyze the influence of financial inclusion on poverty alleviation in Iraq
throughout the timeframe spanning from 2004-2022.
Findings
Financial inclusion exhibits a positive impact on poverty alleviation both in the short and long run.
Research Limitations
Data on digital advances in Iraq limited our ability to examine the impact of technological innovation on
financial inclusion and hence poverty alleviation.
Practical Implications
The finding are consistent with substantial body of research affirming the positive contribution of financial
inclusion to poverty alleviation. Consequently, we advocate for increased government intervention and
support to poverty alleviation policies.
Social Implications
Financial inclusion empowers individuals, enhancing their prospects for securing decent employment
opportunities, elevating educational attainment, and fostering improvements in health and overall quality of
life.
Originality
This paper will encourage further research into strategies aimed at poverty alleviation and the
empowerment of marginalized segments of society.

Abstract: The research aims to shed light on the Cooperative Agricultural Bank as an independent
variable and its impact on dependent variables represented by small and medium projects, as an
applied research at the Agricultural Bank/Branch of Babil, based on the data provided by the bank
during the research period. The research seeks to provide a clear picture of the reality and role of
the agricultural bank in the province and how it supports agricultural projects through the loan
stages that the bank went through during the research period. The importance of the research lies
in analyzing the role of specialized banks in Iraq (the Agricultural Bank in Babil) in financing
small and medium projects that contribute to solving economic and social problems, notably the
problem of poverty resulting from low income and unemployment facing the province, and
improving the individual's living standard, especially if appropriate support is provided and
financing obstacles are addressed.
The research problem revolves around whether there is a role for the Agricultural Bank - Babil
Branch in supporting small and medium projects, under the hypothesis that the Agricultural Bank -
Babil Branch has a positive role in supporting small and medium projects in the province. The
research reached several conclusions, the most important of which was the presence of a weak
causal relationship between the independent variable (loans to small farmers) provided by the
Agricultural Bank/Babil Branch and the dependent variables represented by the number of small
and medium projects. Also, no causal relationship was found between the independent variable
(livestock loans) and the dependent variables, as well as (orchard establishment loans). Based on
the findings, the research hypothesis, which states that the Agricultural Bank - Babil Branch had a
positive role in supporting small and medium projects in the province and alleviating poverty, was
rejected. As for the most prominent recommendations, they include the Agricultural Bank
establishing a proper and effective mechanism for disbursing loan amounts by dividing them into
several stages that align with the stages of establishing, developing, or operating agricultural
projects or developing livestock, thus ensuring that the borrower implements the developmental
projects to which those loans were directed.

Abstract:
The stock market in Iraq is considered one of the most important economic sectors in the Iraqi economy and is
of great significance in the field of finance. Therefore, the analysis of market liquidity has become a subject of
interest for researchers in terms of the importance of Iraq's market liquidity in providing a comprehensive
understanding of the market's ability to offer an attractive investment environment. This research aims to provide a
comprehensive and detailed insight into the performance of the Iraqi stock market during the studied period. It seeks
to analyze the performance of the Iraqi stock market using liquidity indicators from 2005 to 2022 and identify the
factors influencing the liquidity of the Iraqi stock market. This analysis utilizes liquidity indicators such as trading
volume and stock turnover rate through an analytical approach. The findings indicate that there is volatility in the
liquidity of the Iraqi stock market due to fluctuations in trading volume and stock turnover rate. Consequently, the
market appears to be imbalanced and inconsistent in trading activity.

Abstract : Domestic public debt arises when the government borrows internally, whether from banks or local
investors, with the aim of financing public expenditures and the deficit in the general budget. Despite the importance
of this debt to finance government activity, it is affected by a group of factors, and therefore this research came to
study and analyze the components of internal public debt and the most important factors affecting it, and aims to
analyze changes in the size and growth of internal public debt and its sources in Iraq during the period (2005-2022). )
By following the analytical method for some important indicators and making comparisons for their relative
importance, and to achieve the objectives of the research, it was divided into three axes. The first included the
conceptual and theoretical framing of domestic public debt, while the second dealt with the conceptual framing of the
components of domestic public debt, while the third focused on analyzing the components of domestic public debt in
Iraq for the period (2005-2022), and it reached a set of conclusions, the most important of which was that treasury
transfers ranked first in their contribution to the internal public debt during the research period (2005-2022), then the
debt paragraph on the Ministry of Finance ranked second, and the loans paragraph dominated. Financial institutions
are ranked third, the last of which is the bonds section, which is ranked last.

Abstract : The current research aims to study the impact of intellectual capital, along its dimensions (human capital,
structural capital, relational capital, customer capital (customers)) on financial sustainability. The main problem of
the research was embodied in asking the following question: Does intellectual capital have an impact on financial
sustainability? In the researched organization, Al-Noor University was chosen as the research community. The
research sample included (30 individuals) from the university’s leadership. A questionnaire form was designed and
approved, and the descriptive analytical approach to the data and its analysis was adopted. The research concluded
that intellectual capital has a greater role in achieving financial sustainability in the university under study, and one of
the most important proposals presented is to focus on human capital, one of the dimensions of intellectual capital, and
then focus on customer capital to achieve the highest levels of financial sustainability.

Abstract : This research highlights the significance of economic diversification in the Iraqi economy as a response
to oil shocks and its role in fostering economic development from 2004 to 2022. It primarily focuses on diversifying
the production base by addressing imbalances across various economic sectors and augmenting the contribution of
non-oil revenues to gross domestic product (GDP) formation. Descriptive analysis methods were employed to
analyze data and information pertinent to the research topic during the specified period. Data were sourced from
local, Arab, and international reports issued by entities such as the United Nations, the World Bank, as well as
surveys conducted by the Iraqi Ministry of Planning - Central Statistical Organization and the Ministry of Finance -
Budget, in addition to relevant previous research.
Key Findings:
1.Iraq heavily relies on oil revenues to fund its economic activities, particularly the general budget, while overlooking
other essential sources of financing like taxes and fees.
2.Revenues from crude oil sales constitute a significant portion (92%) of total revenue, rendering it non-permanent
and unstable due to its close correlation with volatile global oil markets.
3.Fluctuations in global crude oil prices are influenced by various factors including economic dynamics (supply and
demand), population growth rates, and political events such as crises and conflicts.
4.Despite improvements in non-oil revenues, oil revenue continues to dominate as the primary source for financing
the state budget, with operational expenditures holding the largest share.
5.Fiscal policies implemented by the government in response to the global financial crisis of 2008 resulted in
austerity measures and reduced investment expenditures, adversely impacting both oil and non-oil economies
worldwide.
6.The study advocates for an economic diversification strategy to broaden the structure of general economic
resources for the general budget, thereby reducing reliance solely on oil revenues susceptible to fluctuations and
sudden shocks caused by global crude oil price volatility.
7.Iraq is urged to gradually transition away from its rentier economy model and lessen dependence on oil revenues to
better cope with potential political crises and conflicts, safeguarding its security and stability while prioritizing
national interests above all.

Abstract : The Iraqi economy suffers from a grim rentier reliance on the oil sector, exacerbated by decisionmakers' reluctance to diversify the economy to alleviate this dependency. This situation has led to high levels of
administrative and financial corruption, creating a significant barrier to private sector involvement in economic
activities. The research problem lies in the increased administrative and financial corruption in the public sector,
resulting in its bloated inefficiency and low productivity. This contrasts with the rising incomes of those who benefit
from poor economic conditions and weak law enforcement, at the expense of the majority of the population who
suffer from varying degrees of poverty.The research aims to analyze the relationship between corruption and income
inequality in Iraq, based on the hypothesis that "a higher degree of corruption drives a deeper income distribution gap
among the population." The research found a strong relationship between the level of corruption in the public sector
and income inequality in the Iraqi economy. The study recommends the importance of supporting small projects to
provide adequate income sources for most population segments, ensuring them a decent and dignified standard of
living.

Abstract:The transformation of the economic and scientific environment, along with the evolution of information
and communication technology and its penetration into various fields, including auditing and accounting, has led to
new responsibilities for auditors. They have found themselves facing the necessity of dealing with and adapting to
these developments, which have directly affected various auditing procedures. These procedures have become
inadequate in meeting their objectives given the volume of transactions carried out by economic entities and the shift
from paper-based to digitally technological environments associated with accounting information systems.
Therefore, the main aim of this research is to determine the impact of artificial intelligence techniques on improving
the quality of external auditing services and how this reflects on the expectation gap in the Iraqi environment from
the perspective of auditors. To achieve this, the researchers designed a questionnaire as a tool for collecting primary
data. The researchers used an inductive and deductive approach, and to process the data and test the hypotheses, they
used the statistical software SPSS. The necessary statistical analyses were also employed for this purpose.
The research presented a number of conclusions, the most important of which include: the presence of a positive
impact of artificial intelligence techniques on improving the quality of external auditing and reducing the
expectation gap. This is because the use of artificial intelligence in the auditing process leads to completing the audit
process in the shortest possible time, with less effort, and at a lower cost. The research also recommended the
necessity of introducing artificial intelligence techniques in the execution of auditing work, along with the necessity
of proposing a local or international auditing standard that aligns with these modern techniques. This would ensure
the objectivity and quality of auditing and positively impact the reduction of the expectation gap.

Abstract : Performance evaluation is one of the effective tools that helps the administration in achieving its goals
in the efficient, effective and economic exploitation of available resources, which are the mainstay of the economic
unit due to the relative scarcity of these resources to follow up on the responsibility of the monetary unit towards
the relevant parties. Therefore, the scope of the evaluation has expanded to include all aspects of activity to evaluate
the activity of administration at its various levels and agencies, as well as the organizational formations and its
employees in terms of effectiveness in achieving the set goals, efficiency in implementing plans and programs, and
economy in using available resources. The topic of performance evaluation has become one of the important topics
not only at the level of economic units but also at the level of the national economy as a whole. The study addressed
this aspect. The theoretical concept and definition of performance evaluation carried out by the auditor and the
basic requirements for performance evaluation, while the practical aspect included evaluating the performance of
the Diwaniyah Health Department, presenting the most prominent results, and concluding the research with
conclusions for the most prominent points reached by the study and the necessary recommendations for that.

Abstract: In this paper, we propose an efficient and easy method for achieving the coefficients estimated
and variable selection in composite quantile regression via the employed new regularization method. It is
the utilization of a new prior distribution that consists of a mixture of the normal distribution with the
exponential distribution as an alternative form to the Laplace distribution. This composition will provide us
with a good and efficient algorithm that is both fast and stable in estimating model parameters. The
simulation scenario and real data were used in this study.

Abstract : The research aims to monitor and analyze financial policy trends in Iraq after 2003 To diagnose Its
implications for indicators of waste in human capital. The problem of the research is summarized by the exacerbation
phenomenon of erosion in human capital in Iraq after 2003 as a result of the financial policy trends represented by the
continued acquisition of military expenditures on a share of up to a quarter of the general budget allocations at the
expense of other sectors such as health and education, in addition to the focus of this policy on investment in the oil
sector and the neglect of other sectors. The main production and production elements affecting the production process
. The research assumes that the rentier orientation of economic policies has led to neglect of the main production
sectors and weak investment in human capital, which has led to high rates of poverty and unemployment and a
decline in health and educational indicators, which has led to a widening and deepening of the erosion in human
capital in Iraq.
The results of the research indicate that the rise in poverty and unemployment rates, and the decline in levels of health
and educational indicators after 2003, was accompanied by a continued rise in the volume of military spending. The
study recommended the need to create sufficient financial space to cover the needs of human capital in Iraq and raise
the efficiency of spending on the health and education sectors

Abstract/ The research aims to clarify the financial and administrative corruption that some countries suffer from,
especially the various developing countries, including Iraq, as it takes on broad dimensions in which various factors
overlap, including the appropriate timing for the quality of reporting. Therefore, the importance of the research was to
clarify the role of the appropriate timing for the quality of financial reporting in the economic unit to reduce and
Eliminating financial and administrative corruption within Drains that are subject to financial reporting standards and
the extent to which these entities adhere to those standards, regulations and laws in order to preserve public money.
The research came out with a set of conclusions, the most important of which is that there is a clear role for one of the
characteristics of secondary accounting information, which is the appropriate timing for reporting accounting
information. For the purpose of preparing financial reports that contribute to diagnosing and reducing cases of
financial and administrative corruption in Iraq.
However, there are some units that do not report this information to the relevant anti-corruption authorities in a
timely manner. However, the absence of this in performing its duties will cause an increase in manipulation of public
funds, violations and violation of financial laws, an increase in embezzlement, waste of public funds, and exploitation
of influence and government positions. The research reached a set of recommendations, including the need for
serious work by all economic units to lift all covers for corruption, especially the technical, legal and administrative
covers, by publishing financial reports in a timely manner, developing proposals to criminalize the practices and
actions that stand behind the emergence and spread of corruption, and obtaining approvals from legislative
authorities. To enact it and strive hard to follow up on putting it into practice.

Abstract : To build a strong banking sector, it is essential to adopt effective and robust strategies that are well
coordinated with each other, with the ultimate goal of elevating the banking sector. This research aims to shed light
on the impact of financial inclusion in enhancing the stability of the banking sector in Iraq for the period 2015-2022
and to understand the significance of the interaction and coordination between them.
To achieve this goal, the research encompasses two main aspects. The first aspect provides a theoretical foundation
on financial inclusion, its challenges, and banking stability, along with its challenges, followed by an analytical
review of the reality of financial inclusion indicators and banking sector stability indicators in Iraq during the studied
period.
The second aspect involves a quantitative econometric analysis of the relationship between financial inclusion and
banking sector stability in Iraq. This analysis employs a series of tests and econometric models, including unit root
tests, cointegration tests, the ARDL model, and the generalized error correction model (VECM). The estimates
yielded several findings, among which the impact of financial inclusion on banking sector stability indicators was
varied. Some parameters were found to be insignificant, while others were significant. These mixed results were
attributed to weak oversight by monetary policy on the banking sector, as both are managed by the same authority,
the Central Bank. Consequently, their operations are parallel and complementary rather than intersecting. Therefore,
it has become necessary for the Central Bank to draw a roadmap for the operation of both policies, ensuring that each
complements the work of the other.

Abstract : The study aims to analyze the role of international reserves in stimulating bank credit in Iraq for the
period (2004-2022), by highlighting the role of international reserves and indicating their impact on bank monetary
credit in Iraq, as the problem of the study was represented in the form of questions (Do international reserves have a
moral impact on Activating bank cash credit in Iraq for the period “2004-2022”. The study used the descriptive
analytical approach, and modern standard models also used the Autoregressive Distributed Lag (ARDL) model. This
was done by adopting quarterly data for the period (2004-2022), using the program Statistician Eveiws13, the study
reached a set of conclusions, the most important of which was that there is a direct and significant relationship
between international reserves and monetary credit (total monetary credit and government and private credit). The
study also recommended the necessity of providing credit to the private sector to support productive projects that
contribute to increasing the country’s exports and thus saving currencies Foreign loans, as well as reducing credit
granted for consumer purposes.

Abstract: This study aims to comprehend the variables of fiscal policy and financial sustainability indicators in
Iraq, analyze its components, and assess the impact of changes in fiscal policy on financial sustainability. The
research hypothesized that the lack of transparency and ineffective utilization of fiscal policy in influencing economic
activity levels, particularly the inconsistency in Government expenditure utilization and lack of planning, lead to
fluctuations in certain financial sustainability indicators in Iraq. The descriptive analytical approach was employed to
delineate fiscal policy variables and select financial sustainability indicators, with quantitative tools utilized through
the application of the Vector Error Correction Model (VECM) to ascertain the effects of fiscal policy variables on
specific financial sustainability indicators in Iraq over the period (2004-2022). The study derived various conclusions,
notably a substantial rise in public debt as a percentage of GDP in Iraq, presenting challenges to financial
policymakers, primarily concerning debt servicing and associated interest costs, alongside an escalation in the tax gap
signifying a disconnect between expenditures, especially Government ones, and revenues, consequently widening the
gap due to insufficient tax revenue. The research put forth a series of recommendations, including efforts to restrain
the escalating growth of Government expenditures while maintaining relative stability in general revenues to reduce
reliance on borrowing and, thereby, endeavoring to diminish public debt.

Abstract : The exchange rate in Iraq is witnessing a lengthy discussion to bridge the gap between the official and
parallel rates, but this gap occurs as a result of market behavior in the Iraqi economy, as monetary policy in Iraq,
especially after the second amendment to the official exchange rate (1320), works to reduce the gap that occurs due to
small... Merchants who carry out parallel sterilization within the market itself. Parallel sterilization means parallel
sterilization, which is non-centralized or parallel behavior within the money market and is linked to the demand for
cash for liquidity purposes in light of the availability of the opportunity cost of anticipating what can be called the
basic or large expected interest return in holding cash. The research problem was represented by a statement. The
phenomenon of parallel sterilization in the market in light of the measures taken by monetary policy? As for the goal
of the research, it focused on a group of goals, but the most prominent goals are reducing the gap between the two
prices in light of the rise in oil revenues and the increase in foreign reserves at the Central Bank of Iraq. The research
hypothesis was that there is a significant effect between demand on the exchange rate and supply. As for the most
important conclusion that the research came out of Parallel sterilization is a phenomenon generated as a result of
parallel demand, which constitutes a heavy burden on monetary policy tools. The most important recommendation is
the necessity of reducing the gap between the two prices in light of monetary policy measures.

Abstract: Disclosure of quality costs in financial statements is an important topic that is receiving
increasing attention from researchers and those interested in the field of accounting. This study aims to evaluate
current practices for disclosing quality costs in the financial statements of economic units listed on the stock
market, and to identify shortcomings and possible improvements. The descriptive analytical-theoretical
approach was used in this study to demonstrate the importance of disclosing quality costs in companies’
financial statements and to identify deficiencies and possible improvements.
The study discussed topics related to quality costs, such as: types of quality costs, amounts of quality costs, how
to distribute quality costs among financial statement items, and the importance of disclosing quality costs in the
financial statements of economic units. In light of this, a number of recommendations were proposed to improve
the level of disclosure. Such as issuing specific accounting standards to disclose quality costs and providing
training programs for accountants on how to measure, record and disclose quality costs, and encouraging
economic units to use advanced techniques to measure and record quality costs.

Abstract : The research aims to study the effectiveness of tax policy in achieving our macroeconomic goals. To
achieve this goal, the deductive approach was used, which relies on theoretical concepts and foundations to apply
them to the reality of the Iraqi economy. This required the use of the descriptive and analytical approach, which relies
on collecting information, facts, and statistical data. Study, analyze and compare them with the aim of arriving at
logical conclusions that are compatible with the research hypothesis and methodology. It has been found that the
effectiveness of the tax policy in reducing the rates of poverty, inflation and unemployment in the Iraqi economy has
been weak. Therefore, legislation and laws related to tax policy must be as stimulating as possible for the economy
and capable of reducing unemployment and inflation gaps in the overall economy in order to reach a sustainable
economy.

Abstract : The quality of higher education has become one of the most important indicators that achieve the
requirements of sustainable development in all its dimensions. In light of this, the research aims to explore the impact
of sustainable development in improving the quality of higher education through a survey study at the University of
Kirkuk as a model, and the challenges facing the university as a sample were highlighted. The study aims to apply
education quality standards, and this will negatively affect achieving the requirements of sustainable development in
Kirkuk in particular and Iraq in general. To address the problem of the study, achieve its objectives and benefit from
its importance, a checklist has been designed based on the quality standards of academic accreditation in Iraq, with
the aim of collecting data and information that serves The study was analyzed using the statistical program (SPSS,
Excel), and based on the results of the analysis, the study reached a set of conclusions that provide decision-makers to
facilitate and combine efforts in improving the quality of education and the method that achieves one of the
sustainable development, goals with the rest of the goals to advance the reality of higher education at the University
of Kirkuk. In particular, and Iraqi universities in general, to support and develop the national strategy in the fields of
learning and higher education, including curricula, evaluation, quality assurance, and university performance in the
face of current and future obstacles in the education community in particular and society as a whole.

Abstract: The research analyzes the relationship between the risks of energy weakness and economic
development in Iraq for the period 2004-2022, and through quantitative and descriptive analysis, we have
concluded that increasing energy production, responsible use, diversification of energy sources, and the
effective contribution of renewable energy serve to meet the growing local demand and reduce pressure on
fossil energy sources. This supports the economic sectors and economic development from two aspects:
increasing the mix of energy sources in a way that serves to reduce the energy import bill, and relieve pressure
on oil revenues that crowd out export revenues.

Abstract : Macroeconomic theory emphasizes the pivotal role of total investment in activating the income and
production cycles. By increasing the multiplier, the targeted output is achieved, which supports sustainable
development and increases employment opportunities. This process results in new incomes granted to the household
sector and works to reduce poverty levels. The research aims to measure the impact of private investment on poverty
rates in Iraq because the Iraqi economy faces the problem of high rates of poverty and deprivation and an increase in
the number of marginal families with a significant decline in investment in general and private investment in
particular, which has resulted in a major deficiency in the supply of local production. And then, for economic growth,
the research used the NARDL model to monitor the targeted effect to prove the validity of its assumption during the
period (2004–2021) in Iraq. The research found that there is an adverse effect of private investment on poverty rates
in Iraq, which contributed to the increase in the poverty problem in Iraq on a large scale. The research recommended
Adopting a national strategy to revive the role of the private sector in the Iraqi economy by activating partnership
contracts between them in a way that enhances the national development and financing role in the service of the
public interest.

Abstract : The world is facing the recurrence of economic crises during the last two decades, which posed
a major challenge to the macroeconomic policies around the world. The recurrence of economic crises
creates an unstable economic climate and pessimistic expectations, regarding economic relations around
the world. The research sheds light on the role of those economic crises, in the relationship between the
growth of government debt, which is increasing in all countries of the developed and developing world,
and economic growth in Iraq. The problem of the research is the increasing need for government debt in
order to meet government expenditures in light of the decline in public revenues due to economic crises,
and what is the impact on economic growth and Iraq suffers from a sustainable imbalance in the structure
of domestic production, the research aims to analyze the relationship between government debt growth and
economic growth in light of Economic crises in Iraq, the research concluded an inverse relationship
between the annual growth of government debt and economic growth, and the extension of the impact
resulting from economic crises to varying degrees according to the type of government debt in economic
growth, the research recommended to monitor the repercussions of economic crises and reduce the harmful
effects resulting from them , with rationalizing government debt and increasing the efficiency of fiscal
policy and fiscal control in order to improve the environment for economic activity and consequently
economic growth.