Economic Sciences

oil revenues are of great importance in the Iraq economy, because of its great oil potential , the oil sector dominates the largest proportion of the gross domestic product and also both revenue and exports in varying proportion , Iraq is mainly a rentier country , and its has achieved great oil revenues during the study period (2004-2017) and did not distribute his investment and it was concentrated in the extractive industry sector, as this led the waste of these revenues, the economy remained unilateral .

The research sought to evaluate the performance of banks through the use of one of the models that have been used less in the banking literature, namely the PATROL model, using two different methodologies: each of the weighting methodology, which is adopted by weighting the aforementioned components by specific weights and according to their importance, and the classification methodology that is based on the classification of the components of the model. On a scale of 1-5, as 1 represents the best performance, while 5 represents the lowest performance by taking a sample from the Iraqi banks represented by six banks for the year 2018.
The results of the analysis showed that there is a variation in performance between the banks in the research sample, in addition to the variation in performance at the level of one bank according to the variation of the methodologies used in the research. Performance The study reached several recommendations, including urging the Central Bank of Iraq to use the PATROL model in monitoring the performance of banks as it is one of the models that are used for two purposes, namely, performance evaluation and financial safety prediction (early warning) in order to ensure its financial soundness to be able to discover defects and weaknesses in The right time before aggravation.

The intense competition in the business world has pushed companies to search for ways and methods that help them compete, continue and preserve their market share. the value flow cost method is one of the methods that helps in the more accurate allocation of costs than allocating them to value flows instead of allocating them directly to products, services, or sections. It helps to identify the value-hosting activities for the purpose of enhancing them and excluding non-value-adding activities and reducing waste, thus increasing the company's ability to take various decisions, including the pricing decision, thus increasing the value provided to the customer and the resulting increase in the competitiveness of the company and the preservation and continuation of its market share.

The research aims to know the effectiveness of throughput accounting in providing the necessary information to assist management in evaluating performance as one of the approaches to cost accounting and management accounting that helps to evaluate performance in line with modern trends in the manufacturing environment. The research was applied to the Southern Refineries Company / Basra Refinery as one of the companies in the industrial sector in Iraq. The research relied on the scientific method that combines theory and practice. The research concluded a set of conclusions, the most important of which is the failure of the company to properly exploit the research sample of the energy available in it. This is due to a defect in the use of plans and policies in them, as the use of traditional systems that aim to work with high efficiency leads to the high volume of stock that negatively affects the company. And we were able to conclude that throughput accounting focuses heavily on sales as the only source through which throughput (profit) is achieved, in addition to providing accurate and important information to choose the most profitable product mix by rearranging the products according to the completion throughput rate minute the product takes in the restricted resource during the production stages.

The Corona epidemic is one of the main causes of death at the present time. To identify the most influential factors in the death of those who were infected with the Corona epidemic,a Binary response model or a binary logistic regression was used eight variables were chosen to determine their effect on the mortality of patients with the Corona epidemic by using two selection methods, the forward advance method and the reverse deletion method, respectively. The results show, according to the method of forward progression and reverse deletion, that the most important factors are (patient age, smoking). The quality of fitment was tested for the final models resulting from the two selection methods by using two tests, namely the Hosmer - Limchu test (H&L), and the deviation test (D). Both of them showed that the two estimated models are significant, and the study also included a comparison between the two models using two criterias for comparison, which are the greatest likelihood ratio (MLR) and the Classification Table Criteria (CTC). Both criterias proved that the resulting model from the two methods is the most appropriate one

The research aims to review the reality of air transport in the KSA , its future prospects for the air transport market and its importance in economic development. Air transport in KSA suffers from a set of challenges, such as threats to electronic security and the emergence of Corona virus strains. In addition to the inconsistency in providing government support and the require ments of liberalizing the air transport market, problems related to pricing policies, and mandatory domestic air service points . Where the government has developed a special strategy for its development . Among the recommendations of the research are work to establish specialized banks to finance to purchase aircraft , work to achieve optimum utilization of airports and to allow the private sector to participate in airport business with the aim of canceling government support and achieving profits.

This study was conducted at the Basra and Arab Gulf studies center - University of Basra with the aim of uncovering the nature of the correlation and impact relationships between the independent variable the organizational downsizing strategies in its three dimensions, the human resource reduction strategy, redesign of work strategy , regulation strategy, in the dependent variable is core capabilities.
The study used on a questionnaire that was arbitration by a group of specialized professors Its reliability was also examined using the Cronbach Alpha correlation coefficient, which was distributed to a sample of 50 individuals.
The most important conclusions that the study reached is the existence of a correlation and a significant impact between organizational downsizing strategies and core capabilities . Essential, the research sample prefers to merge two or more units when their tasks are similar.
As for the recommendations, the most prominent of which was to focus attention on organizational resources such as basic work requirements in general, and human resources in particular, with the adoption of the , regulation strategy for the purpose of downsizing , by focusing on the center and introducing various improvements to it

The Goal of the Research to Identify Entrepreneurship, Credit Cards and Electronic Payment and how to use it in the Accounting work, The Research was Based on the use of the Quantitative Descriptive Analytical Method of the Data of the Salaries of the University Members and is Based on the Presentation and Clarification of the Difference Between the Traditional Method and the Electronic System, As for the Most Important Conclusions, Entrepreneurship, Credit Cards and Electronic Payment had an Important and Significant Role in Enhancing Accounting Work, Reducing the Burden on the Accounting and Control Cadres and Reducing the Risks of Fraud and Financial Fraud, The Most Important Recommendations Were to Transfer all Financial Dealings at the University Electronically.