Economic Sciences

Financial markets play a major role in the economic areas through transferring funds from surplus units to deficit units. Projects are funded with huge capital by the capital market which leads to an increase in investment in the country where efficiency plays an important role in raising the level of performance of the capital market by making information available to all. Its direct reflection in prices reflects its positive effects on market value. The study aims to identify the nature of the relationship between the efficiency of the capital market and market value. A sample of 16 companies within the banking sector in the Iraqi securities market Based on (FEM) Fixed Effects Model, the study has concluded that th: all variations of study impact the market value except for the indicator of the number of companies under scrutiny and the most influential variable is ISX 60 .

This study aims to test the interactive role of digital skill in the relationship between educational platforms and the quality of the educational process at the University of Basrah. it attempts to address a realistic problem that directly affects the quality of the educational process at the university, and for the purpose of achieving the objectives of the study, a hypothetical model was formulated that contains three main variables and two main hypotheses. The university obtained (707) valid forms for analysis from a population of (2926) individuals, and all the forms were subjected to statistical analysis by (SPSS.V.23) and (AMOS.v.23), the study concluded that there is a positive impact relationship between Educational platforms and the quality of the educational process. The results also showed the existence of an interactive role for digital skill in the relationship between educational platforms and the quality of the educational process, and this indicates the acceptance of the study’s hypotheses. . Based on these results, a set of conclusions were formulated for the study.

The twentieth century witnessed a big waves, including the wave of trade liberalization, cooperation and exchange in all commodity and service aspects, as well as trade-related investments. Technology and information This research aimed to measure the relationship and interdependence between the Gulf financial markets and the Iraq Stock Exchange, as well as to know the benefit of Iraq from the merger of its market with the financial markets in the Arab Gulf states.( The Omani market, the Kuwaiti market, Dubai market and Abu Dhabi market) and the general index of the financial market was relied on for a period that extended from the first quarter of 2006 to the third quarter of 2020.Also, a standard model was used (radial analysis using VAR) to find out whether it is possible. incorporation of the Iraqi financial market with the financial markets in the Arabian Gulf.

Financial performance indicators, especially the analysis of financial ratios, have become very important information to support the decisions of administrations and investors alike to assess financial stability and the growth of economic units, so this study focuses on using a set of financial ratios to analyze the annual financial reports of economic units, to see the extent of growth and stability of the economic unit during A certain time series, and the results of the performance evaluation process for the study sample (the General Company for Ports of Iraq), showed that the process of analyzing financial ratios is very useful for users of financial statements to make decisions about the extent of financial stability of the economic units and to know whether the economic unit has used the available resources effectively.

The research reviewed some theoretical concepts of the green economy, as well as a statement of the German experience in the transition to a green economy, focusing on the active role played by the state by working on greening the basic sectors related to ecosystems. Like the energy sector and the achievements made in the field of renewable energy by adopting a new approach, the German government aims to change the country's energy supply by withdrawing from nuclear energy and relying on renewable energies as well as its role in the construction sector through a green building strategy. Which made Germany a leader in climate and environmental policy, and concluded the research with a number of conclusions and recommendations.

This study aimed to reveal the extent of the application of commercial banks operating in the Iraqi markets by measuring and disclosing the accounting for social responsibility of all parties benefiting from the published financial statements, and assisting investors in rationalizing their investment decisions, and that the banks have a special nature in terms of activities that they exercise and the risks they are exposed to, This matter requires the development of the role that these banks play in economic and social activity with the benefits of society in the form of its natural, material and human resources, and therefore it must contribute to solving its problems within its capabilities and capabilities and achieve the welfare of society in the environment in which these institutions operate and reduce the effects The negativity its activity causes to the surrounding environment by reducing pollution, eliminating unemployment and achieving economic development .
To achieve the objectives of the study, the researcher designed a questionnaire that included (14) items to collect the primary information from the study sample and analyze it using the statistical program (SPSS), and using mathematical averages, standard deviations and difference coefficient in addition to percentages, and the study concluded that the commercial banks operating in Iraq contribute to A reasonable limit for various activities within its social responsibility and disclosing it in its published data. The study recommended increasing training programs for its employees by defining the requirements of social responsibility disclosure and making banks aware of the necessity of having an accounting system that meets the purposes of accounting for social responsibility .

The concepts and practices of servant leadership and the spiritual values of the workplace have become one of the basic requirements for the success of organizations of all kinds. Attention to creating an effective spiritual climate that motivates workers to perform their tasks well, and to enable workers to enjoy psychological and job stability, and to stay away from constant thinking about work problems and work stress. By adopting a methodology applied to the community of Basra University colleges, and a sample of 67 employees, and using a questionnaire that was prepared in the light of solid scientific standards. The two researchers concluded that there is a significant correlation and effect between servant leadership and the spirituality of the workplace.