Economic Sciences

The main idea of the study problem stems from the existence of problems that may result in a decrease in profitability rates, which is reflected negatively or positively on the rate of return per share, which is reflected on the performance of the bank as a whole. By putting forward two main hypotheses, The first is represented in that (there is no significant correlation between working capital management and achieving financial soundness), and this hypothesis is a branch of a number of sub-hypotheses, While the second hypothesis says that (there is no significant effect relationship between working capital management and achieving financial soundness) and this hypothesis also branched from a number of sub-hypotheses, The aim of this is to know the nature of the relationship between working capital management and the financial safety indicators adopted by the Central Bank of Iraq.

The research aims to determine the role of leadership styles (supportive, participatory, directive, transformational and transactional) in dealing with the organizational structure, and then its impact on business. The research sample was a group of managers and their assistants, people managers and their agents in the General Company for Ports of Iraq - Basra, as the sample amounted to (309) individuals. A questionnaire was designed for this purpose based on previous studies, and on the study plan consisting of two variables (leadership styles, organizational structure). And based on the research hypothesis, the researchers worked on the research methodology and then the theoretical and practical framework and used path analysis to test the research hypothesis and based on the results of the statistical analysis, the researchers concluded the existence of a positive, statistically significant impact of the role of leadership patterns on the organizational structure in improving the work environment In the company, through the work of leaders within this path. Therefore, the researchers recommended the necessity of dealing with the organizational structure, by the leaders, and proceeding within this path by providing more follow-up to the developments of similar companies to the General Company for Ports of Iraq. For the positive results that leaders achieve in their work.

The research aims to shed light on good governance as a mechanism for achieving sustainable development in the Kurdistan region of Iraq. The National Development Plan (2016-2020) provided the appropriate framework in terms of setting goals, setting mechanisms and allocating the required financial resources.
The regional government has implemented a highly successful investment policy in attracting private investments (national, foreign and joint) and in various economic sectors in order to achieve sustainable development.
Although the regional government is aware of the importance of implementing good governance and has implemented many policies and procedures, it is still at the beginning of the road and faces great challenges that must be addressed in different ways and means, foremost of which is benefiting from the experience of the International Monetary Fund to promote good governance and achieve sustainable development in the region.

Financial engineering is intended to achieve financial innovations in the banking sector in the form of a new financial product, a new financing mechanism, or a new financial technology that helps banks achieve returns, manage risks and solve all financial problems. Financial engineering, represented by its tools, plays important roles in the banking sector, as it helps banks to continue and perform their various activities under conditions of intense competition between them and the rest of the financial institutions through its role in stimulating innovation and financial creativity, managing risks and achieving returns through which banks can continue and develop their banking services. The problem of the study was to determine the role of financial engineering in the banking sector in achieving returns, and the study reached the most important results, the most important of which is that financial engineering helped banks achieve returns throughout the study period, except for the years in which these banks achieved a loss in their net income, as these returns helped the banks and enabled them to continue In light of the conditions of intense competition between it and the rest of the financial institutions and helped it develop its banking services .

This research aims to demonstrate the impact of organizational culture and its chosen dimensions on the efficiency of accounting information systems in the research sample units. The research sample consisted of (145) employees who occupy the position of (general manager, director of administration, financial director, director of internal audit, department head, and other related specializations) in government units operating in Basra Governorate. The results showed that there is a degree of positive and significant impact of organizational culture with its dimensions (Involvement and Mission) on the efficiency of accounting information systems. As for the most important recommendations, it was stated that organizations working in various sectors should pay attention to the issue of organizational culture, especially in its dimensions represented by (Involvement , Mission ) because of its important impact on the organization in general and on the efficiency of accounting information systems in particular, as proven by the field results of the current study.

The research aims to build the appropriate models and methods by which we can measure the quality and competitiveness of tourism sector indicators in the Arab countries selected for the duration (2007-2019) by ranking these countries in the World Economic Forum's Tourism Competitiveness Report. The research, through an analysis of the competitiveness indicators of the tourism sector of these countries, found that the Arab Emirates has succeeded in preparing its tourism sector with its indicators and has exerted a good and advanced influence in the international market, and an average impact in both Egypt and Tunisia. The appropriate model for measuring the quality of these indicators in these countries is data Panel models, from which it has been obtained that the real variables that explain the attraction and influx of tourists to the selected countries are all (natural resources, cultural and historical resources, human resources and the labour market, ICT readiness, competitive prices, security and safety.

This study aimed at identifying the nature of the operations and activities performed in Al-Rasheed Bank - Al-Seef Branch, then implementing Performance-Focused Activity-Based Costing system (PFABC) by developing a special model for this purpose. That's to indicate whether it will generate more useful cost information than that provided by Uniform Accounting System used in study sample, in order to help improving cost control and performance evaluation.
The study found a set of conclusions, the most important of which is that the (PFABC) system provides more useful cost information than Al-Rasheed Bank - Al-Seef Branch's existent system because of its ability to determine the actual and planned costs for each activity separately, which in turn will compute variances and taking corrective actions. Hence, there will be integrated cost information for each activity to help improving cost control and performance evaluation.
According to the conclusions of this study, the researcher provides a number of recommendations, the most important of which are: (1) Conduct detailed analysis of the costs of each activity in order to determine the mainly causes of variances and address them; (2) Increase staff and computer resources, and adopt advanced information technology.

The research aims to evaluate the performance of municipality directorates through a set of proposed indicators in a comprehensive way to identify the problems and obstacles that weaken their level of performance and then take measures that improve and enhance the performance of their activities in the best way. The case study approach was adopted as it is interested in studying all aspects related to the study of the community in question as a unit to access information and detailed facts about it. As for the research community, the Basrah Municipality Directorate was chosen to evaluate its performance for the years (2018-2019) because of its relationship and direct contact with all Community members and the health environment of the province.
It was based on a set of actual data related to the Basra municipality directorate, in addition to the interviews conducted by the researcher with the managers and assistants of the administration, officials, and employees of the concerned divisions, in order to know and interpret the results of the measurement indicators that were proven at the performance evaluation stages.
The most important findings of the researcher are that the performance of the Basra municipality directorate for the two years (2018, 2019) was at a somewhat acceptable level. However, it requires making any necessary adjustments to improve performance for the coming years to a high degree. One of the most prominent recommendations was the need to adopt the directorate For the proposed model for performance appraisal to raise the level of performance of the main activities of the Basra Municipality Directorate.
Research extracted from a master's thesis (a proposed model for evaluating the performance of municipality directorates / an applied study in the Basrah municipality directorate).

The study aims to find the appropriate probability distribution to represent and describe the survival data for a sample of patients infected with Coronavirus (Covid-19) from the date of their admission to the hospital until death measured in days, as well as estimating the survival function of the aforementioned sample.
The simulation experiment was conducted using the Monte Carlo method with different sample sizes (30, 50, 100, 200) and the experiment was repeated 1000 times for probability distributions (Exponential distribution, and probability distributions Expanded (Marshall-Olkin Exponential distribution) For the purpose of testing the survival function behavior and comparing the Maximum Likelihood method and Jackknife method to choose the best method for estimating the survival function of the aforementioned probability distributions based on the statistical meansures of mean squared error (MSE) and mean integral error squares (IMSE)
Through the criteria (AIC, AICC), it was found that the proposed distribution (Marshall-Olkin -Exponential distribution ) is more suitable for representing and describing the data of the sample under study.

The research dealt with the impact of implementing compliance tests, which included both the examination and evaluation of the internal control system and control tests on the level of audit risk. When the auditor performs oversight and audit work, This helps in determining the nature, timing and extent of substantive tests, And then determining the size of the sample subject to audit, through which audit evidence and presumptions are obtained, and thus reaching conclusions on which the auditor builds his neutral technical opinion on the financial statements. The research reached a set of results, the most important of which were, The implementation of compliance tests has a major role in identifying and evaluating the risks of material misstatement, which in turn leads to helping reduce audit risks to the lowest acceptable level. While the research recommended that the Department of Audit and Internal Control carry out continuous evaluation and updating of the policies and procedures included in the internal control system, in order to avoid the obsolescence of those policies and procedures.

This research aims to know the impact of exchange rate changes on the circulation index in the Iraqi
stock market. It clarifies the relationship between the exchange rate and the turnover index and on this
basis. For the purpose of addressing the problem of the study represented by unexpected changes in the
exchange rate, which leads to the impact of the activity of financial and economic institutions as well as
disrupting their plans and disrupting their set goals. This study dealt with two main aspects. The first is
the theoretical and cognitive aspect. In practice, the standard study was used from tests, including the
Dickie Feller test and joint integration. The study revealed that there is a long-term relationship between
the exchange rate and the turnover rate index and that the turnover rate corrects by 39.11% of what
should be Economic policymakers in general and monetary policy in particular Maintaining the stability
of foreign exchange rates and enhancing confidence in the local currency.

The university played a prominent role in generating knowledge by preparing and qualifying human resources capable of engaging in society, and this is linked to the presence of highly qualified and flexible university professors who carry out the process of disseminating knowledge not only by transferring it to students from previous knowledge, but also working to create and develop knowledge and develop it in a manner that suits With the changes that occur in an environment through purposeful scientific research and keeping pace with technology.

This research focuses on developing practical mechanisms for recreating economic useful use of food residues, food wrappers, and household service products, after finishing the consumption period, or the original use of these products and materials; there is an opportunity for recycling all waste tools as these materials become second hand raw materials which could be used in manufacturing new products, for receiving its prices for achieving families’ needs, achieving returns to recycling parties. Head of the family or house keeper has the right to achieve two important goals, namely; Disposal of leftovers, waste, empties and packaging, and obtaining a monetary value that contributes to supporting the financial ability of the family to re-provide alternatives to those consumables and family service products.

This study examines the effect of external debt on budget deficit in Iraq over the period of (2004-2020). Problem statement: The budget deficit and its negative consequences are one of the structural imbalances suffered by the Iraqi economy; it is considered one of the main economic problems due to the mismanagement of public revenues to cover expenses. Hypothesis, it’s expected that there is a negative relationship between public budget deficit and external debt as Iraqi government may utilize its external debt to improve public budget imbalances. Significance of the Study: The public budget is regarded as one of the most significant aspects of the state's economic and external balances. The external debt is one of the macroeconomic variables which affects deficit and surplus of the public budget. Methodology The study focuses on analyzing the impact of the external debt on the budget deficit as well as addressing the existence and direction of causality between them by applying the Autoregressive Distributed Lag (ARDL) approach. Findings: The study found that there is bidirectional causality between public budget deficit and external debt. The study also found a negative relationship between external debt and public budget deficit in long-run. Recommendation: To stimulate economy in general and improve state budget and pay back external debt together fiscal policy makers should consider financial resources other than focusing on oil sector merely. Thus, calling for economic diversifications, incurring infrastructure and productivity improvement spending, corruption reduction, and transparency promotions are in paramount.