Search Results for Ali Ali

Abstract

This study aims to analyze the impact of implementing e-governance systems on reducing bribery and embezzlement in government institutions, as they are among the most prominent tools for combating financial corruption. The study explores the concept of e-governance and its role in enhancing transparency and accountability through automation and digitization, which reduces human intervention in administrative and financial processes. The study also discusses the most prominent mechanisms that contribute to reducing corruption, such as electronic payment, digital signatures, and smart monitoring systems. Furthermore, successful international experiences in implementing e-governance and its positive impact on reducing financial corruption are highlighted. Finally, to achieve the research objective, the researchers distributed a questionnaire to a sample of employees at Rasheed Bank/Najaf Branch in Iraq. The researchers reached a set of conclusions, the most important of which is that implementing e-governance systems significantly reduces the opportunities for bribery and embezzlement in government institutions by enhancing transparency and reducing human intervention in financial transactions. The researchers also reached a set of recommendations, most notably the need to develop technological systems in government institutions to ensure effective implementation of e-governance, while providing secure and fast communication network.        

Abstract

This paper examines the potential transition from traditional budgeting to performance budgeting (PB) in Iraq, with a focus on the Government Program (GP). It explores the historical underpinnings of budgetary practices in Iraq, critiques the limitations of traditional budgeting, and delineates the potential of GP as a catalyst for the implementation of performance budgeting. The study utilizes a qualitative approach, analyzing policy documents and drawing parallels with global trends and empirical studies to assess the adaptability of performance budgeting in the Iraqi context. The findings suggest that GP embodies the foundational elements of performance budgeting. The study concludes with strategic recommendations for successful performance budgeting implementation in Iraq.

Abstract

The significance of this research lies in its integration of two key variables: first, innovative marketing, which represents a flexible marketing model that offers companies new methods to present their products and services by introducing changes in how the product or service is delivered, as well as in the channels used for transmitting marketing messages; and second, customer satisfaction, the understanding and analysis of which is essential for maintaining customer loyalty and, consequently, preserving and increasing the company’s market share.

The aim of the study is to explore "The impact of innovative marketing on enhancing customer satisfaction." The research problem was formulated through a set of key questions, most importantly: Does innovative marketing have an effect on achieving customer satisfaction?

To collect the necessary data, the research relied on a questionnaire as the primary tool. The study targeted the Scientific Pharmacist Office, which serves as a marketing agent for Samara Drug Industry Company and several other pharmaceutical companies across different regions in Iraq. A random sample of 65 employees working in the company was selected. Data were analyzed using SPSS v24.

The study reached several conclusions, the most notable being:
“The data analysis revealed that the company’s management pays considerable attention to the dimensions of innovative marketing, with the highest levels of attention focused on promotional innovation and distribution innovation, which in turn contributes to achieving customer satisfaction.”

Among the most important recommendations:
“The company should be proactive and quick in providing new and distinctive products to ensure customer satisfaction, which would increase its market share and guarantee its sustainability in the market.”

Abstract

This study aims to explore the role of green digital technologies in promoting sustainable innovation within organizations, focusing on how these technologies can be applied to improve the environmental and production processes of modern industrial technology companies. Therefore, the study gains importance in light of global trends toward promoting environmental sustainability in various industries and the application of green digital technologies as a tool to drive sustainable innovation. These technologies contribute to reducing environmental impact and achieving organizations' strategic objectives by improving efficiency and productivity. The study also relied on a descriptive analytical approach, where data was collected by distributing questionnaires to a sample of employees at Al-Joud Modern Industrial Technology Company, including technical and administrative departments. Statistical analysis was used to extract conclusions related to the impact of green digital technologies on sustainable innovation.

The study was implemented at Al-Joud Modern Industrial Technology Company, where 75 questionnaires were distributed to employees across various administrative and technical departments, and 60 valid questionnaires were retrieved for statistical analysis. While the study's most important conclusions are that green digital technologies have significantly contributed to improving environmental efficiency and productivity at Al-Joud Company, sustainable innovation has also become an essential part of the company's strategy to improve its operations and reduce resource consumption.

The study's most important recommendations are the need for companies to invest in green digital technologies to promote sustainable innovation and achieve their environmental and economic goals. This also leads to strengthening employee training and awareness programs on the importance of green digitalization and its role in improving sustainability.

Abstract

Given the great importance of financial stocks and their significant role as one of the financial assets used in building the optimal investment portfolio, they are exposed to many risks, the most important of which is the decline in their market value. Therefore, our study addressed the reverse split method as a financial method used to raise the prices of financial stocks with low prices. A sample of Iraqi banks that suffer from A decrease in the level of share prices of (14) Iraqi banks for the period from 6/2014 to 6/2024, as the research aims to know the extent of the ability of the reverse segmentation method in building optimal investment portfolios when implementing the reverse segmentation, and two sides of the reverse segmentation were taken, which are the positive side represented by the rise in prices, as well as the negative side represented by the decrease Stock prices when implementing the reverse split, and the research aims to know the effect of this method on the returns and risks of stocks after its implementation, especially the returns and risks of portfolios that were built based on the cut rate as well as the performance of these portfolios, as it was found that the effect of the reverse split of stocks was found whether at a rise in the price level or at a fall in stock prices after its implementation, and that the returns The risk levels increased more when prices rose after the reverse split than when prices fell. The research results also showed that the optimal portfolio’s return when prices rose after the reverse split was higher than the portfolio’s return after the price decline. However, the risk of the optimal investment portfolio when prices fell after the reverse split was higher, the risk of the investment portfolio is higher when prices rise after implementation. The reverse split did not play any role in improving the performance of the investment portfolio whether prices rose or fell. Therefore, investment portfolio managers who seek to achieve high levels of returns regardless of the level of risk associated with those returns should buy shares of banks that implemented the split decision. Reverse, and this requires the management of the Iraq Stock Exchange to include the reverse split within the procedures in effect in the Iraq Stock Exchange.

Abstract

This essay looks at Iraq's attempts to stabilize its administrative and economic sectors in the face of difficulties brought on by both internal and foreign causes that have put a strain on the country's resources. The necessity for regulatory changes, especially the enactment and enforcement of an Anti-Monopoly Law (AML), has been highlighted by problems including excessive unemployment, a lack of public funding, and pervasive administrative inefficiencies. This law is essential for combating corruption and governmental monopoly activities, which have hampered public sector performance and caused administrative disarray. The study looks at how unfair practices that compromise justice and equitable governance have been sustained in Iraq's administrative sector due to ineffective AML enforcement. This study illustrates the advantages of adopting AML in reducing anti-competitive practices and promoting fair market dynamics by comparing China's Anti-Monopoly Law with an examination of Mexican anti-competitive laws. Iraq can significantly improve administrative performance and ensure fair competition by putting in place a strong AML framework that restricts government overreach and lessens cooperation between public officials and private entities. This will ultimately support a more balanced economy and fairer governance.     

Abstract

The study dealt with diagnosing the quality of the external auditor's performance in view of international auditing standards and external environment variables. The study was based on a main hypothesis that states “the process of raising the quality of the external auditor’s performance and ensuring the fairness and objectivity of professional opinion within the auditor’s report that reflects the essence of control practices requires professional, technical and strict adherence to international auditing standards with consider the integrate with the external environment variables surrounding the entity subject to auditing" . In order to achieve the objectives of the study and test the validity of the hypotheses related to it, the researcher adopted the descriptive (correlational) approach, which aims to know the size and type of relationship between the variables, that is, to what extent the study variables are related to each other, sub-hypotheses were derived, which confirm the existence of a moral correlation with statistically significant between the international auditing standards and quality of the external auditor's performance, the external environment variables and quality of the external auditor's performance. This requires adoption a number of tools, including formulating and designing the questionnaire form in an accurate manner and making use of some previous studies in the process of designing that questionnaire in order to cover all study variables in a way that represents the study community correctly.
The study reached a set of conclusions and recommendations, the most important of which are , one of the most important determinants of the success of external audit practices and achieving quality in the auditing performance is that the task must assign to a professional and competent external auditor possessing a number of personal qualities , scientific and professional qualifications, including integrity, objectivity and transparency in expressing a professional opinion , as addressed by the international auditing standard that requires exercising professional care, availability of skill, competence and training in the external auditor, he must possess the ability to understand international auditing standards and the conditions for their application, possess impartiality in the process of gathering evidence, familiarity with the affairs of the entity subject to auditing and the nature of its relationship with other external bodies. He must also possess a tendency of professional skepticism, which indicates alertness to cases that may indicate the possibility of a misrepresentation due to an error or fraud and critical evaluation of evidence , In addition to these features, the external auditor requires accuracy in determining the entity to which the auditor’s report are directed and justice in formulating this report as it is considered a link between the auditor and the needs and requirements of many users, including senior management, investors and creditors, in order to contribute to strengthening corporate governance and facilitate the process of making decision.

Abstract

This research adopts a model that is reflected in its main objective on studying the concept of ethical leadership and its role in improving the performance of teaching staff in relation to ethical leadership behaviors and proving its relationship to teacher commitment.

 To achieve this, the research scale was built based on the dimensions of ethical leadership and performance by constructing a questionnaire (research tool), which consists of 20 questions divided equally on each dimension, which was aimed first at the perception of ethical leadership and the factors that affect ethical leadership as well, as well as improving performance among The research sample. The research presents the fundamental importance in exploring the perception of the teaching staff in the judiciary of knowledge of ethical leadership practices and their role in improving their performance and to what extent the dimensions of ethical leadership or behaviors and influence on their ethical leadership practice are related. In order to reach the objectives of the study, by relying on the analytical descriptive approach, the data was collected in a comprehensive inventory method, as it was applied to the teaching staff in a number of schools in the district of science in Salah al-Din governorate, which represents the research community. The number of distributed questionnaires reached (140) questionnaires, (112) of them, or 80%, which represents the approved sample of the study valid for statistical analysis, and it was analyzed according to the statistical analysis program SPSS.V22, based on the statistical indicators (arithmetic mean, standard deviation, percentage of difference factor and T-test).

The study came out with several conclusions, the most important of which is that: (a) ethical leadership positively affects the performance of teaching staff, (b) school leadership plays a positive role in promoting ethical behaviors among its educational cadres, and the study made several recommendations, including: Strengthening the moral qualities represented by justice, cooperation, firmness and trust Self-leadership of the surveyed schools as it governs their relationship with others and improves the level of individual and overall performance in the organization.

Abstract

This research examines how digital technology can be used to prevent financial crises and improve organizations' financial performance. It explains what digital transformation means in financial environments and how it impacts current processes and systems. It also reviews the main causes of financial failure in banks, such as mismanagement, lack of information, and weak oversight. It also examines how banks' ability to make informed financial decisions and anticipate risks can be enhanced to reduce financial failure through digital transformation. It also analyzes the challenges and obstacles that banks may face when implementing digital transformation strategies and how they can be overcome

Abstract

The research focused on promoting community sustainability and highlighting its role in achieving sustainable development through solar energy, especially since it is considered one of the most important renewable energy sources. Its use reduces gas emissions, carbon waste, and noise, thereby mitigating the impact of climate change. The research question emphasizes that despite the presence of traditional energy sources in Iraq, particularly crude oil and natural gas, these resources are depleted and not renewable. However, their continued use poses a risk of environmental pollution and injustice to future generations. It also focused on reviewing previous studies on the concepts of social sustainability as a starting point for achieving sustainable development goals (the theoretical aspect). It also collected data on the costs of installing and maintaining solar energy systems, as well as monthly and annual consumption calculations for a number of homes. It also selected an agricultural model (irrigation system). It also evaluated the feasibility of investing in solar energy systems over a 10-year period compared to consumption using conventional sources. The research answered the question: What is the relationship between social sustainability and the application of solar energy systems in achieving sustainable development goals? What are the challenges and opportunities facing this relationship in this context?

The research reached several conclusions, including:

1. Enhancing community empowerment, which has positive impacts at the local level, such as job creation.
2. Enhancing the environmental aspect and environmental sustainability, such as reducing emissions and increasing shaded areas, which reduces temperatures above homes, albeit relatively.
3. Among the challenges facing solar energy projects are the lack of funding and a lack of awareness among individuals.

This research is within the general framework and can be modified to suit the circumstances and level of use.

With the assistance of specialists in this field, the design and engineering aspects are detailed and precise, according to the needs of the community. With the situation as mentioned above.

Abstract

 The current research aims to clarify the role that psychological ownership, through its dimensions, plays in reducing the effects of toxic leadership, through its dimensions, in the Ministry of Industry and Minerals. The research started from a basic problem represented by the following question (using psychological ownership and its application in reducing the negative effects of toxic leadership), The researcher used the descriptive analytical method and used various statistical tools in the statistical program (SPSS V.23) to analyze the relationship between the main research variables, answer the main question, and verify the hypotheses. These methods include (regression coefficients, correlation coefficients, averages, standard deviations, and variances). In addition, various graphs and charts were used to illustrate the relationship between the research variables and their sub-dimensions. The sample was randomly selected from workers in some selected companies affiliated with the Ministry of Industry and Minerals in Baghdad, and the sample size reached 124 individuals. One of the most important results is that there is an effect of the psychological ownership variable, based on the four dimensions, in reducing toxic leadership behaviors in its five dimensions. Psychological ownership, stemming from individuals' feelings of ownership and connection, affects attitudes and behaviors in various contexts, including toxic leadership. The consequences of these behaviors can be harmful to individuals and organizations if left unaddressed.

Abstract

The research aims to test the effect of the foreign direct investment rate, inflation rate, government spending rate, population growth, GDP growth, the degree of trade openness, and the corruption risk index on the youth unemployment rate in African countries. Although youth unemployment rates in African countries are not among the highest rates in the world, it remains a problem that requires serious consideration in addressing it as it is considered a major factor in political instability. The research adopted the method of multiple linear regression and panel data for the period 1990-2019 for sixteen African countries for which the required data for the research were available: Zimbabwe, Uganda, Rwanda, Niger, Senegal, Mozambique, Nigeria, Central Africa, Tanzania, Eritrea, Ethiopia, Ghana, Mali, Kenya Angola, Cameroon. It was concluded that foreign direct investment ratio was negatively affects the youth unemployment rate. While the effect of government spending, population growth and corruption risk index (decreased risk of corruption) was positive. No significant effect of economic growth, inflation rate, and trade openness has been demonstrated on the youth unemployment rate in African countries.

Abstract

Problem of the Research- lately the economic environment is completely differing than 20^th century and even than the last decades of 21^st century. Novel idioms, notable expectations have been innovated that related to economic, social, political and even behavioral aspects of life; the competency does not limit with qualified intellectual human resources rather than the use of knowledge and novel aspects of technologies due to the rapid dynamic development of virtual economy. Thus, global economies experienced a rebirth of economic system. 

Design, Methodology, Approach- it is an inductive study “UAE” as a sample; in which it extrapolates and analyze the studies and essays that related to economic digitization. Descriptive and analytical tools used to study the related aspects of phenomena. 

Finding- UAE in general and Dubai in specific has a great role in achieving many entrepreneurial projects as a part of intelligent governmental program. Digitization programs become an obvious feature in most governmental programs such as medical, smart educational and banking usages; meanwhile, these programs are available for all in a lowest price of cost. Dubai tries to follow its vision for (2020-2030) of achieving sustainability through rapid change in technology towards green-zone technology environment under the supervision of rational policy of decisions, then expands it experiences to UAE as a whole. 

Research limitations- implications- the study covers only studies and essays that related to scan UAE “Dubai” entrepreneurial projects for the last decade of 20^th century and early decades of 21^st century. 

Practical implications- the study confines to use the descriptive, analytical tools to study the related phenomena. 

Social implications- it specifics to review the Dubai Emirate as a society of study. 

Objectives of the Research

• Transferring the societies into digital ones to expand the career opportunities especially among adult talents.
• Distinguishing the economic digitalization & digital economy.
• Analyzing the main threats toward digital economy.
• Focusing on the role of digital economy especially for those graduated talents.

Importance of the Research- as far as the study reviews, few studies in Arabian libraries are handling this dynamic topic; and still the meaning of facilitating the digitization to achieve sustainability is not clear enough, meanwhile, UAE considered as a “Spark” to most of Arabian countries. Thus, having their successful experience of entrepreneurial projects would be a “guide” for followers. 

Abstract

Given the swift digital changes occurring in the Banking industry, the purpose of this paper is to examine how well artificial intelligence systems can forecast and protect against future disasters.  By utilizing its skills in big data analytics, forecasting financial behavior, and more accurately and effectively managing risks, artificial intelligence (AI) is increasingly regarded as a crucial component in the development of banking systems and improving their operational efficiency.

 By enhancing client satisfaction, tailoring banking services to meet the demands of each individual, and cutting down on operational errors and administrative expenses, banks hope to gain a competitive edge by utilizing these technologies.  AI also helps to speed up credit decisions, make it possible to identify financial crime early, and create clever marketing plans based on forecasts of future market trends.

In order to ensure financial sustainability and achieve integration between digital transformation and the demands of banking innovation, studies show that the future of AI encompasses strategic, cultural, human, technological, and organizational dimensions in addition to technical ones.

 The paper also examined a number of anticipated long-term effects of AI applications, such as increased forecasting precision, lower operating expenses, better customer satisfaction, increased worker productivity, and assistance with investment choices.  The findings show that implementing AI applications in the banking sector is a strategic requirement to guarantee long-term growth and competitiveness in the digital era, not a technical luxury.

In order to enhance lending decisions and lower default risks, the paper also assesses how well a number of categorization algorithms work in assessing loan applicants' creditworthiness.  Using a dataset that represented the traits and financial activities of clients, seven machine learning techniques were used: Gradient Boosting, Random Forest, Extra Trees, Gaussian Naive Bayes, Logistic Regression, SVC-RBF, and KNN.

The paper used a database of 21 variables for loan applicants. Numerical variables included (age, income, credit score, debt-to-income ratio, and loan amount). Descriptive variables included (loan purpose, region, marital status, employer, educational level, and application channel). Binary variables included (whether or not the applicant had a history of default). These variables were used to predict the approval or rejection decision, with the dependent variable being represented by two values: 0 for rejection and 1 for approval.

The models were evaluated using the following six key performance indicators: Accuracy, Precision, Recall, F1 Score, Receiver Operating Characteristic Area Under the Curve (ROC AUC), and Brier Score.   The findings demonstrated that the Gradient Boosting algorithm performed best overall in both probability prediction quality and customer differentiation across different risk levels.  The Random Forest algorithm, which showed stability and balanced metrics, came next.  On the other hand, despite its moderate performance, Logistic Regression provided great interpretability, while the Gaussian Naive Bayes algorithm demonstrated high sensitivity in identifying high-risk customers.  In terms of overall accuracy and probability quality, some models—like SVC-RBF and KNN—performed worse.

Abstract

This study aimed to shed light on compliance auditing and the risks associated with non-compliance, while demonstrating the impact of compliance auditing on the quality of accounting information contained in the financial statements, applied to a sample of Iraqi banks listed on the Iraq Stock Exchange. The study also addressed the concept of compliance auditing as one of the branches of modern auditing that focuses on verifying institutions' compliance with laws, standards, and regulations, and its role in enhancing transparency, credibility, and improving the quality of accounting information. This study was based on the hypothesis that fulfilling compliance auditing requirements in the correct and proper manner by audit committees can result in a set of distinct benefits, including expressing a neutral professional opinion on ensuring the level of quality of accounting information for entities subject to auditing that meets the requirements of a wide range of investors. The study problem was embodied through a set of questions, including (Do economic units operating in the local environment seek to adopt compliance auditing practices for their financial statements and statements? Do economic units operating in the local environment realize the role that compliance auditing practices play in improving the image of the auditing profession for a wide range of investors? Does adherence to compliance auditing practices affect ensuring a certain level of quality of accounting information for entities subject to auditing, especially in an environment where the importance of transparency and financial accountability increases? In order to achieve the objectives of the study and examine and test its hypothesis, the study adopted the descriptive analytical approach. By constructing and formulating a questionnaire form that was distributed to the study sample consisting of a group of auditors, compliance monitors and financial accountants working in the banking sector, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that there is an important role for compliance auditing in enhancing the quality of accounting information, and there is a statistically significant moral effect of compliance auditing on the quality of accounting information in its dimensions.

The study also recommended the need for continuous assessment of the extent of banks' compliance with laws and standards, and the application of effective internal control systems that support compliance auditing tasks and ensure early detection of any violations, and the development of proactive plans to avoid financial and legal risks associated with non-compliance.

Abstract

The Iraqi economy has known the phenomenon of foreign currency substitution since the eighties, with the increasing deterioration of the value of the Iraqi dinar and the appearance of signs of rapid inflation. Its actual expansion began with the phase of imposing the economic blockade in the nineties. Despite the decline in inflation rates following the phase of the economic blockade, the political, economic, and security turmoil After 2004, it was negatively affected by high inflation rates, especially during the period (2004-2007), which was reflected in the use of the US dollar as a tool to measure future payments, then a store of value, and then a medium of exchange in transactions that take place locally. Our study attempts to identify the phenomenon of foreign currency substitution in all its meanings and its relationship to inflation. Verifying the phenomenon of foreign currency substitution and determining its reality in the Iraqi economy during the period (2004-2022) In order to achieve the goal, the study adopted the inductive approach in analyzing the phenomenon under study, used the descriptive analysis method, and chose the correlation model to analyze the data and reach the results. After following the International Monetary Fund index in measuring foreign currency substitution represented by dividing deposits in foreign currency by the broad money supply, the study concluded There is a direct relationship between the inflation rate and the rate of foreign currency replacement in the Iraqi economy, with a strong direct correlation rate of (0.70) Therefore, the phenomenon of foreign currency substitution must be taken into consideration and the necessary measures taken to reduce it, especially through policies to stabilize inflation rates at low levels and search for another way to price crude oil instead of the US dollar, and let it be a basket of foreign currencies in order to reduce the linkage of the Iraqi economy to the dollar

Abstract

The research includes both theoretical and practical aspects. The study aims to analyze and measure the relationship between public spending (the approved variable) and the explanatory variables in Malaysia during the time period (1990-2020) by using the Autoregressive Distributed Time Gaps (ARDL) methodology using Time Series Data during the study period. In order to achieve this goal, the theoretical aspect of public spending and its components and limits of public spending was shortened, with the presentation of the economic effects of government spending. In addition to clarifying the relationship between economic variables and public spending in Malaysia, then presenting and analyzing the results of quantitative measurement. The research reached many results, the most prominent of which was the existence of a positive significant relationship between government spending and the variables of total fixed capital formation, public debt and population. And a significant inverse relationship between the dependent variable government spending and GDP growth. As a result of these results that emerged from the standard analysis of the model, it is worthwhile for the study country to adopt ways and methods to reduce government spending rates within the limits of public revenues available to each country. The research aims to analyze the impact of macroeconomic variables on government spending, as well as to evaluate the behavior of government spending in Malaysia.

Abstract

Organizational behavior plays a pivotal role in enhancing the quality of education in general and university education in particular. This is achieved through the availability of technology, an appropriate structure, and an environment that aligns with the needs and capabilities of employees, contributing to motivating individuals to advance and innovate, and enhancing their capabilities to enhance their teaching performance and achieve quality education. Therefore, this research addresses the topic of organizational behavior and its impact on the quality of university education. The research aims to shed light on the concepts of organizational behavior and educational quality and to identify the extent of the relationship and impact of organizational behavior, represented by its four components (individuals, organizational structure, technology, and environment), on the quality of education.

The descriptive analytical approach was used, and data was collected through a questionnaire distributed to a sample of 50 faculty members using the statistical program (SPSS) version 29.

The research concluded that organizational behavior is one of the fundamental and strategic pillars aimed at achieving quality university education, with a close relationship between them reaching 92%. There is also a significant impact of organizational behavior on the quality of education. The study recommended the need to promote positive organizational behavior in the university environment and develop flexible organizational structures and technological and environmental techniques, which would contribute to improving the quality of university education and enhancing faculty performance.

Abstract

Public-private partnerships (PPPs) have emerged as a critical mechanism for promoting sustainable development, particularly in the context of higher education institutions. This field study explores the role and impact of PPPs at Future University, focusing on how PPPs contribute to achieving the university's sustainable development goals. The study uses a descriptive approach by distributing (80) questionnaires to Future University staff, which were analyzed using SmartPLS V.4. The results reveal that PPPs at Future University facilitated infrastructure development, enhanced academic programs, and promoted research initiatives aligned with sustainability goals. However, challenges such as aligning stakeholder interests, ensuring long-term commitment, and maintaining transparency were identified as barriers to maximizing the potential of these partnerships. The study concludes that while PPPs offer significant opportunities to promote sustainable development in higher education, their success depends on strong governance frameworks, clear communication, and shared value creation among all stakeholders. The study provides recommendations to strengthen existing partnerships and guide future collaborations at Future University and similar institutions.

Abstract

The sequence of reviewing above mentioned articles will be as a brief description of each one then mixing the main ideas of both and trying to bridge those ideas with our subject title.

Abstract

Today, The World is living in a state of economic stagnation caused by the emerging (COVID-19), and the impact of the health crisis, as a result of preventive measures, has extended to the total closure and almost complete suspension of economic activities. This research aims to demonstrate the impact of the Corona pandemic (COVID-19) on supply chains, and the extent of the supply chain stumbling and its impact on the gross domestic product, as the research reached results, the most important of which is the presence of a clear stumble in supply chains, for the first and second quarters of the year (2020), which led To the decline in GDP and the volume of demand, and that agile supply chains can recover quickly from sudden setbacks, and as a result, the research recommends the need to modify supply chains to make them more flexible, and pay attention to the strategic level of risk management, as it is preferred for companies to reconsider the system and size of emergency stocks, to face A series of economic challenges resulting from abnormal conditions such as epidemics, or emerging infectious diseases such as the virus (COVID-19) and diversification of supply chains and storage systems practices.

Abstract

The Republic of Iraq occupies a distinguished geographical location that has great influences on the region in particular and on the Middle East region in general, on all economic, social and political levels. This is what requires Iraq to implement and develop the infrastructure for transport projects of all kinds, and link the ports of the northern Arabian Gulf to Europe through Iraq, Syria and Turkey. And Lebanon, making Iraq an important transit country for goods at the international level, adapting the procedures followed, decisions and customs regulations for transit transportation issued under the amended Customs Law No. (23) of 1984, in line with the requirements of international trade and in accordance with the standards, standards and agreements issued by It is accepted by international organizations and bodies concerned with foreign trade and transit transport, because of its importance in financial resources, supplementing the general budget, and achieving many social, economic and political goals for the countries of origin (exporting), transit countries (transit countries) and destination countries (the last destination) for goods to serve All Parties

Abstract

The research aims to study and analyze the cognitive foundations of analytical procedures and the efficiency of external auditors, in addition to reviewing the relevant literature on the quality of financial reporting. It focuses on the extent to which analytical procedures are applied and on verifying the external auditor’s commitment to their implementation within a selected sample of Iraqi banks (Iraqi National Bank) The study is based on the hypothesis that adopting sound analytical procedures, supported by an audit team that is scientifically and professionally qualified, positively impacts the quality of financial reporting of the audited entity. To achieve the research objectives, the financial statements of the sampled banks were analyzed using financial ratios representing liquidity, activity, leverage, and profitability.

Through a comparison between the ratios used by the external auditors and those applied by the researcher, it was found that the auditors primarily focused on liquidity indicators, applying only the current ratio, without extending the analysis to other ratios related to activity, profitability, and leverage.

The findings revealed that the effective application of analytical procedures by competent external auditors enhances the quality of financial reporting, as each element reinforces the other’s effectiveness; any weakness in one dimension directly affects the reliability of financial reports.

The researcher recommends that analytical procedures and financial ratios be applied by auditors throughout all stages of the audit process, as they provide essential support in determining the nature, timing, and extent of audit tests, while maintaining previous results for comparative and future evaluation purposes..

Abstract

The current research confirms the importance of promoting ethical behavior and the extent of its impact in anchoring in organizational values and all decisions made by organizations, the ability of the organization to provide sustainable, high-quality services, on the one hand, and the need for the organization’s values to be in line with the ambitious values of employees on the other hand, and the result is high performance. And present behaviors that benefit and do not harm others. Therefore, the research has dealt with two important variables, the first being moral ethcial leadership through its dimensions (justice, integrity, directing behavior, clarity of role, power sharing, concern for sustainability) .As for the second variable, organizational values have adopted the dimensions (quality in values, innovation of values, responsibility for values, and values. Organizational values of customers and organizational values of employees), and the research started from a problem expressed with a number of questions, including whether moral leadership exists among university leaders and can you use positive behaviors and ethical practices to consolidate these organizational values in the universities under study? A intended sample was chosen, represented by (64) members of university leaders who hold senior leadership positions in a number of Iraqi universities that were chosen to implement the study, and the research drew on a number of conclusions, the most prominent of which is that ethical leaders have qualities and characteristics that depend on the social philosophy that relates to the mind, heart and soul. The soul is to be a tool in building a balanced emotional personality, as it searches for means and not ends, as for the most important recommendations for university leaders to pay attention to the sustainability and preservation of relations between employees, seek attention to environmental and technological changes, provide the appropriate organizational climate, follow a work context and take into account the prevailing societal values as a source of intellectual and scientific radiation To reach good performance to support its position in the community, and the continuous urge to adopt professional behavior and interest in building a clear vision that consolidates organizational values in the universities in question

Abstract

The aim of the study is to explain the role of the unified treasury account (TSA) in improving cash management in Iraq. This study dealt with two basic variables: the unified treasury system (TSA) and cash management. The two researchers demonstrated the role that the unified treasury account (TSA) plays in cash management and demonstrated the strong relationship. Between this system and improving cash management after explaining the concept, importance and classification of each of the variables, this study was consistent with the Iraqi Ministry of Finance’s approach to improving cash management by adopting the unified treasury account, which represents a qualitative shift in cash management, as the project will allow the possibility of monitoring the movement of cash on The level of the public sector as well as keeping pace with financial and economic progress. The study came to conclusions, the most notable of which is that there is a major difference between the traditional system of cash management currently followed and the unified treasury system for cash management in terms of control of cash, transparency, accountability, accuracy and speed of information, planning and control. Accordingly, it was the two researchers recommended the need for the Ministry of Finance to implement the Treasury Single Account (TSA) system in Iraq because of its positive effects on cash management by controlling all leaked resources legally and filling these gaps. The Ministry should prepare the requirements for the success of this system and reduce dependence on roads. Traditional cash management.

Abstract

The research aims to measure and analyze the total effect (direct and indirect) between the administrative ability of the research sample banks (the independent variable) and the lending behavior (the dependent variable) through the employment determinant (the mediator variable). 8 commercial banks were used, or 23% of the total listed banks In the Iraqi Stock Exchange of 35 banks for the period (2006-2020). Administrative capacity has an important role in the allocation and diversification of investments, including loans, which have suffered from a high concentration recently due to the low levels of administrative capabilities of the research sample banks.  Management ability was measured and analyzed using Data Envelope Analysis (DEA), and lending behavior was measured by Herfndahl-Hirschman analysis method, and employment was measured by the natural log ratio of the number of employees.  The hypotheses of the study were tested using the statistical program (SmartPLS.v.3.) The research reached a set of results, the most important of which is that there is a significant effect of the administrative ability of the research sample banks in the lending behavior through the employment determinant, and this research concluded with a number of recommendations, the most important of which is the need to pay attention  The research sample banks raise the levels of their administrative capacity because of their positive effects on directing lending behavior through the employment determinant.

Abstract

The current study aims to explore the impact of entrepreneurial orientation as an independent variable — through its dimensions (innovation, risk-taking, proactiveness, autonomy, competitive aggressiveness, and competitive energy) — on business success as a dependent variable. The study focuses on a sample of small and medium-sized enterprises (SMEs) in Al-Najaf Al-Ashraf Governorate.

To achieve the study objectives, a sample of 123 SMEs in Najaf was selected, and the data were analyzed using the SPSS statistical software. The study reached several conclusions, most notably that SMEs exhibit a strong entrepreneurial orientation, which contributes to better performance through the development of new products and services that meet market needs. The results also showed that reactiveness enhances a company's ability to seize opportunities before competitors, while other dimensions such as autonomy and risk-taking contribute to strengthening competitiveness and achieving success.

Based on these findings, it can be concluded that enhancing entrepreneurial orientation among SMEs in Al-Najaf Al-Ashraf is an effective strategy for improving their performance and increasing their competitiveness in the market. Moreover, the study provides valuable insights for policymakers and decision-makers in supporting these enterprises by providing an enabling environment that fosters innovation, risk-taking, and reactiveness — thereby contributing to sustainable growth and tangible business success.

Abstract

The research aims to shed light on the method of value chain analysis and its role in enhancing the effectiveness of the accounting information system by showing the host and non-host activities of the value in the company, the research sample in order to exclude them, and to indicate the most important results possible to be obtained from the adoption of an advanced accounting information system that contributes to raising the efficiency of the company's performance by providing management with detailed information and future visions through which it is able to make decisions based on the analysis of the main and supporting activities, and in order to achieve the objectives of the study and verify the validity of its hypotheses, modern cost techniques have been adopted, and the industrial sector has been manufacturing and marketing The study concluded with a set of conclusions, the most important of which is the analysis of the value chain contributes to reducing costs by separating the activities and the host value statement and work to enhance them and exclude the costs of non-host value activities in order to increase the efficiency and effectiveness of the accounting information system at work, in addition, the study recommends raising the level of efficiency and skill of employees  thought activating training programs and specialized courses in the field of work in order to be able to deal with the advanced accounting information system and the mechanisms of applying the value chain, which contributes to improving their performance and in line with the continuous developments in business environment.

Abstract

The research aims to clarify and define sovereign wealth funds and their importance in preserving oil wealth revenues for the future while ensuring their equitable distribution for the future of future generations, as well as proposing an objective vision or drawing an integrated picture of the possibility of creating a sovereign fund for Iraq by preparing the general structure of the fund with the creation mechanism for that All of the justifications for the creation of an Iraqi sovereign fund and its importance and the objectives of the Iraqi sovereign fund were mentioned, as well as the possibilities of employing sovereign wealth funds in managing the financial crisis in Iraq. Economic represented by restructuring public spending in favor of investment spending, activating the role of non-oil revenues in financing the budget and addressing corruption, which is a structural factor that must be addressed.

Abstract

Corruption has become a significant challenge in many countries around the world at various levels, whether in the public or private sectors, and has topped the priorities of many national and international reports. Corruption is not just an issue related to the implementation and quality of governance, but has become a major challenge that hinders sustainable economic growth, fair human development, social justice, and equality between different groups. One of the main goals of governments is to reduce the social ills and problems resulting from corruption, and this is the first step in integrating the interconnection and absolute communication between various aspects of development. Therefore, a successful society is one that is capable of reducing corruption. There is a growing tendency at the international level to adopt technology to combat and reduce corruption, as technology plays an effective role as a transparent oversight tool and allows for greater accountability. Thus, it is an important tool for sustainable development, as the technological tool facilitates the collection, analysis, and updating of data, providing greater flexibility in addressing types and forms of serious financial and administrative corruption recognized internationally. It is also a tool that contributes to the development of better mechanisms to combat corruption and governance strategies, and environmental protection, health, education, communications, and poverty reduction are considered key indicators in preventing and combating corruption. This research reviews the role of modern technology in combating administrative and financial corruption in both developing and developed countries, as it is considered one of the most prominent factors that contribute to improving transparency and reducing opportunities for corruption, clarifying the relationship between corruption and sustainable development, and explaining how corruption negatively affects financial resources and hinders the achievement of social justice and economic development.

Abstract

This paper aims to study and analyze the audit expectations gap that arises due to the difference between the potential expectations of the auditing profession and the actual performance of that profession. The study adopted a main hypothesis that state the adopting of comprehensive auditing strategy for practicing the auditing profession through adhering to the international planning standard for auditing and understanding the nature of the economic entity that subject Auditing before starting to perform the audit duty can contribute to improving the outcomes of the audit work and reducing, managing the audit gap effectively in a way that achieves the primary audit goal of the truth and fairness of the financial statements subject to audit and enhancing confidence in the outcomes of the audit work. The study provides efforts to improve compliance with international auditing standards, including the International Auditing Planning Standard. To achieve the research objectives and prove the validity of the study hypothesis, Federal Board of Supreme Audit was chosen as a research community and a group of 5 departments affiliated with the Office as a sample for the research. The research indicated that there are differences between audit expectations based on international auditing standards and the actual application of these standards in a group of departments affiliated with the Federal Board of Supreme Audit. The results showed that these gaps may be due to the lack of sufficient understanding of the standards, or the ability to apply them effectively by sample.

The study concluded with a set of recommendations, the most important of which is that the research sample needs to address potential gaps in the application of auditing standards by enhancing educational processes and training programs and providing the necessary guidance to employees. Federal Board of Supreme Audit also needs to ensure that current policies and procedures are compatible with international auditing standards, as well as Monitoring and oversight efforts must be increased within the sample to ensure continued compliance with these standards. The study also recommended the necessity of updating policies and procedures based on international standards and implementing periodic audits to evaluate compliance with the standards.

Abstract

Given the challenges facing Iraqi industry—such as limited government support and the high cost of production compared to imported goods—industrial organizations are in urgent need of adopting effective technologies to improve their operational efficiency. Supply chain analysis stands out as one of the most significant of these technologies, as it helps optimize the flow of materials and information, reduce costs, and enhance the accuracy of accounting data.

This study aims to highlight the impact of supply chain analysis on strengthening the effectiveness of the accounting information system through a field application at the National Company for Chemical and Plastic Industries. The findings indicate that integrating supply chain activities with the accounting system contributes to improving the quality of financial information, controlling costs, and supporting managerial decision-making. The study further recommends the development of digital systems that integrate logistical and accounting functions, along with training personnel on modern technologies. 

Keywords: supply chain, accounting information system, operational efficiency, cost reduction , effective and ineffective activities.

Abstract

This study aimed to search the factors affecting earnings per share and financial performance in joint stock companies operating in the Iraq Stock Exchange (industrial sector), where the impact of internal and external factors on earnings per share and on Financial performance, and the impact of earnings per share on financial performance on the other hand, as the problem of the study raised questions about the nature of the impact relationship between the three variables of the study. The researchers adopted a scientific approach using the descriptive analytical approach and using the statistical program (spss v23) to find ratios and frequencies and examine the efficiency of the measurement tool. As well as the program (AMOS V23) in process of analyzing data according to the Structural Equation Modeling (SEM) method to find the values of the regression coefficients, and to analyze the nature of direct and indirect (median) relationships. One side and the earnings per share on the other hand, and that there is a positive impact relationship directly for earnings per share on financial performance, and that there is an indirect positive impact relationship for awareness. The internal and external burden on financial performance through earnings per share, and there is a variation in the impact relationship from one factor to another. The researchers recommended the necessity of directing these factors programmatically to serve the company and try to exploit them optimally to achieve the highest profit

Abstract

The research seeks to determine and measure the effectiveness of the supervisory controls adopted in the National Bank of Iraq in reducing the operational events related to electronic systems in terms of the number of events and the size of the losses resulting from them, through the use of the inductive approach in terms of examining data on operational events and supervisory controls in the years 2020 and 2021 and applying theoretical concepts. Which were discussed to evaluate the effectiveness of internal controls in reducing operational risks. As a result, the study reached a number of conclusions, the most important of which is that internal controls contribute to reducing the number and size of operational events related to electronic systems and maintaining them within acceptable risk limits

Abstract

The study aims to diagnose and clarify the role of audit evidence in assessing the efficiency and effectiveness of the accounting information system for the entities subject to audit. The study was based on a main hypothesis that states the adoption of the external auditor to obtain an integrated and comprehensive set of evidence in accordance with the requirements of international auditing standards in monitoring the operation of the accounting information system for business organizations can result in a set of benefits, including facilitating the task of evaluating the effectiveness and efficiency of the system’s outputs to the extent to which the characteristics of this system comply with the requirements of the beneficiaries on an ongoing, accurate and objective basis. In order to achieve the objectives of the study, examine and test its main hypotheses, the study adopted the descriptive analytical approach by constructing and formulating a questionnaire that was distributed to the study sample consisting of a group of external auditors serving in auditing offices in the Republic of Iraq, and then analyzing the study data through adopting a number of tools and statistical methods.

The study reached a set of conclusions, the most important of which is that one of the most important challenges facing the external auditor when practicing the tasks of collecting audit evidence its dealing with auditing technology, especially with regard to collecting electronic evidence along with its traditional counterpart. In addition to the weakness in level of accounting and auditing culture for the audited entities. The study also recommended the necessity of providing adequate support by the senior management for the entities subject to audit in relation to the external auditor when exercising the tasks of collecting evidence and taking into account the element of audit fees and wages in a manner that is commensurate with the size and complexity level of the company’s activities for which the accounting information system is audited.

Abstract

The research aims to clarify the mechanism for implementing the program and performance budget and its importance as a modern tool for financial reform by adopting the descriptive approach and the case study approach by reviewing the Egyptian experience in implementing this type of budget, in addition to designing a proposed model for implementing the program and performance budget in three ministries (Electricity, Construction and Housing, and Health) in line with the Iraqi national strategic objectives. The research showed that the success of the Egyptian experience in implementing this budget requires a clear institutional structure, integration between planning, financing, and implementation, and the availability of advanced information systems. The research also showed that ministries such as Health, Electricity, and Construction and Housing have appropriate capabilities for the gradual implementation of the program and performance budget, especially with the presence of projects that can be evaluated and performance monitored. This requires an explicit legal and legislative framework that requires the adoption of the program and performance budget, which is considered one of the fundamental obstacles facing implementation in Iraq.

Abstract

The current study aims to identify the most important dimensions of customer emotional compatibility with digital and electronic products of organizations and their role in customer persuasion engineering, given that current or future organizations are digital organizations capable of manipulating the thoughts, visions, minds, and values ​​of customers and directing them toward their products. This indicates that the next sustainable development is digital sustainable development, as the digital transformation has cast its shadow over all organizations today. How will this be in the future after the rapid development of digital sciences? Therefore, our study consisted of two variables: the independent variable, emotional compatibility, which consists of a set of dimensions (emotional promotion, customer behavior modification, customer need awareness, customer partnership), and the dependent variable, customer persuasion engineering, which also includes a set of sub-dimensions (traditional customer persuasion engineering, revealed preference engineering, collective neurological customer persuasion engineering, and mind-gaming engineering). The digital sustainability variable was a one-dimensional variable. The importance of the study, which focused on the topic of customer persuasion engineering, a modern marketing topic, as well as customer emotional compatibility, and how organizations can create an aura of influence between the emotional compatibility processes between the customer and the product to be purchased. In other words, when emotional compatibility exists, it is possible to facilitate the customer persuasion engineering process, which is what most digital organizations seek today. The study sample consisted of (158) digital product customers.

The study reached the most important conclusion: the more digital organizations are able to identify the dimensions influencing emotional compatibility, the easier it will be to implement customer persuasion engineering.

The study also recommends that all marketing organizations use and enhance emotional compatibility methods and techniques to facilitate customer persuasion engineering and create sustainable digital development.

Abstract

The research aims to clarify the theoretical concepts of both organizational justice and organizational excellence. Also, to identify the importance of organizational justice in achieving organizational excellence and identify the task of organizational justice in achieving organizational excellence. The research has been applied at Baghdad University. (50) Questionnaire forms were distributed for the purposes of the researcher have adopted a descriptive analytical approach. The study concluded several points. The most important of which is that the administration of Baghdad University depends heavily on distributive justice and procedural and interactive justice in achieving organizational excellence in the university. It was found through research and study that there is a statistically significant correlation between distributive justice and procedural and interactive justice in institutional excellence. The most significant of which is the management of University of Baghdad depends heavily on distributive justice and proceeds and interactive justice in achieving organizational excellence in the university.

Abstract

Homes bias stock is considered a confusing phenomenon in the financial literature, due to its increase over time, as well as the absence of any justification for this increase. This study aims to analyze the determinants of local bias, especially during the study period, which went through many economic, financial and health crises. The intellectual argument from the study lies in the basic question whether the country's bias towards stocks is affected during the Karuna pandemic, as well as an attempt to know the determinants that affect the country's bias during the study period. A portfolio analysis of economies was conducted for the period (2005 to 2020).

In light of the data obtained for the study sample, represented by portfolios of foreign and local stocks and the market values of those portfolios, as well as several other determinants. The study sample consisted of (64) foreign portfolios. The duration of the study included (16) years for the sample studied as a whole, and it started in the year (2005) until the year (2020). Using many financial and statistical methods, the study reached many conclusions and recommendations, the most important of which are: According to the theory of portfolio selection and the country’s bias in light of uncertainty corona pandemic, In addition, the study proved that there are several factors, not a single factor, to explain the determinants of the country’s bias, among which are institutional and economic factors that bear the responsibility of reducing foreign investment returns, which are led by the cost-benefit input such as reserves, trade flows, gross domestic product, the number of listed companies and market capitalization. The other explanation is related to behavioral factors that focus on investor behavior, such as familiarity, conservatism, and overconfidence. This proof confirms the acceptance of the main hypothesis. The study concluded in the most important recommendation: the need for investors to be interested in diversifying their investments in order to reduce the country's bias towards local stocks. And to take advantage of external opportunities to achieve the best exchange between efficient returns and risks.

Abstract

The concept of sustainable development has become a popular slogan in contemporary organizations. Today, it is the central focus of the programs of many governmental and non-governmental organizations, as well as many companies around the world. Sustainable development refers to meeting the needs of individuals without compromising the ability of future generations to meet their own needs. Here, marketing plays an important role, not only by aligning a company’s strategy with the environment, but also by promoting the importance of implementing this concept. Green marketing relies on the use of promotional methods that focus on the environmental benefits of products and services. By marketing sustainable solutions, companies such as Asia Renewable Energy (the case study) can, according to our research findings, raise environmental awareness among their audiences and encourage consumers to adopt environmentally friendly behaviors. Marketing green products not only promotes the environment but also reflects social values that respect human rights and equality. By applying the principles of sustainability, companies enhance the well-being of society by providing clean, sustainable energy that contributes to reducing pollution and improving the quality of life. Marketing innovations in renewable energy contributes to stimulating demand for these solutions, which enhances the ability of companies to grow sustainably. By focusing on marketing solar, wind or other renewable technologies, companies like Asia Renewable Energy can contribute to the transition to a low-carbon society. Asia Renewable Energy can serve as an excellent example of applying green marketing strategies to support sustainable development. Some of the points that can be highlighted in this study are: Renewable energy products and services The company’s focus on providing clean and sustainable energy solutions, such as solar panels and wind power. Using new or innovative technologies in the field of renewable energy, which enhances its position in the market as an environmentally responsible company. Organizing media campaigns on various platforms to raise awareness about the benefits of renewable energy and its impact on reducing the carbon footprint. Working to support development projects in local communities, such as providing clean energy to remote areas, which enhances its social role. Through these strategies, Asia Renewable Energy can effectively contribute to achieving sustainable development at the environmental and societal levels.

Abstract

The study aims to shed light on the spread of the phenomenon of drug use and trafficking in Iraqi society in the recent period, and its impact on the Iraqi economy in general and on achieving the goals of sustainable development in Iraqi society. One of the most important effects of drug use and trafficking is the economic effects.

A questionnaire was used on a random sample of young people in Babylon Governorate, and 300 questionnaire lists were distributed. The study concluded that the phenomenon of drug use and trafficking is a widespread phenomenon, and is a problem that threatens Iraqi society, especially the youth category, and there is a steady increase in the percentage of drug users and dealers.

Drug use and trafficking greatly affects the achievement of economic development goals, which leads to an increase in the rate of poverty and unemployment in society.

The study recommends working to impose strict control over drug smuggling and trafficking in local markets, and monitoring cafes, squares, and markets that constitute a center for drug use and trafficking.

Abstract

In light of the importance of stocks, whose investment and trading play a fundamental role in stock market activity, it is therefore necessary to show importance in evaluating and predicting the prices of these stocks in the future. In light of the changes in economic conditions and the difficulty of forecasting, this research dealt with one of the financial methods represented by (valuation multiples) with its six models for forecasting and evaluating stock prices and applying them to real data in the Iraqi Stock Exchange by taking a sample of the banks listed on the Iraqi Stock Exchange, which are banks ( Assyria, Baghdad, Iraqi Commercial, Business Gulf, Iraqi Investment, Al-Mansour, Sumer) which are continuing within the market activities by publishing their annual share prices, as the research aimed to determine the accuracy and closeness of the banks’ evaluation of their share prices to the market prices through the use of (valuation multipliers) For the period from (2016-2020) up to the predicted year, which is 2021, and then comparing it with the market price for the year (2021), which can greatly affect investment strategies and market activity. In addition, the relationship between the two values was tested through the nonparametric test, Mann-Whitney, in proportion to the selected sample. In light of this, the research reached a set of conclusions, the most important of which is that some of these banks are valued higher than their market value, and some are equal to or lower than the market value. Which resulted in the fact that there are no significant differences between the real value calculated by valuation multiples and the market value of the stock according to statistical tests.

Abstract

The study aimed to study and diagnose the nature of the relationship between accounting education practices and the process of developing the level of accounting culture for universities output. The study was based on a main hypothesis that states the existence of advanced accounting educational practices at the theoretical & practical level and provision of all human , physical capabilities to achieve this purpose, may reflect in achieving a set of positive results, the most important of which is to support the local labor market with a group of accountants who possess the highest possible level of accounting culture and who can be relied upon to accomplish the accounting tasks and duties assigned to them in the best possible way. Three sub-hypotheses have been derived and formulated that emphasize, the existence of a moral correlation with statistically significant between advanced accounting education practices at the theoretical & practical levels applied in universities and the process of developing, raising the level of accounting culture for accountants. In order to accomplish the aims of the study and test the validity of the hypotheses related, a group of professors in accounting sciences serving in the accounting departments of Iraqi governmental universities for the academic year (2020-2021) , a group of graduates accounting departments of Iraqi universities for the academic years (2010-2020) and employers serving in a group of governmental and private banks in Iraq were selected to represent the study sample, by designing three questionnaires distributed to each group in a stratified random way , then in order to analyze the data collected and measure the relevant variables of the study, a set of relevant statistical methods and procedures was selected and adopted.
The study reached a set of conclusions and recommendations, the most important of which are that modern accounting education practices are not the only tools or source for developing the level of accounting culture, as there are other sources of accounting culture, including the accumulated experience of practicing the accounting profession, the accounting media represented by means of accounting communications, cultural publications, and scientific issued of accounting councils responsible for presenting accounting concepts and ideas to society in general and the accounting community in particular, despite the multiplicity of these sources, accounting education practices remain the main and most influential source for the accounting profession, which requires the availability of efficient staff of accounting to ensure accurate application and correct interaction by students, in addition the study recommended the necessity to achieving an acceptable level of compatibility between curriculum , procedures applied by scientific accounting departments and accounting legislation , rules issued by Professional accounting councils and boards in order to contribute in developing the level of accounting culture for universities output in accordance with the requirements of the labor market's needs and wishes in the best possible way.

Abstract

The study aims to shed light on the types of risks associated with the use of information technology in the audit process that face the external auditor, and to demonstrate the impact of these risks on the quality of the external auditor’s performance through the auditor’s academic and professional qualifications, rules of professional conduct, and consistency with field work standards. The study was based on the hypothesis The main principle is that the external auditor’s identification and evaluation of the risks that he may be exposed to when using modern techniques represented by auditing technology can result in a series of positive results, which in turn enhance the quality of his performance in the auditing process. In order to achieve the objectives of the study and examine and test its sub-hypotheses, it was adopted The study adopted a descriptive analytical approach through constructing and drafting a questionnaire that was distributed to the study sample consisting of a group of external auditors working in auditing offices and companies in the Republic of Iraq, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that the expansion and spread of the use of information technology in many professional works has placed the auditing profession on the need to keep pace with technical developments, as there has become an urgent need for the use of technology by the external auditor in his audit work. Information has provided many opportunities and provided many competitive advantages, but its use is associated with various risks that require the external auditor to recognize and evaluate them in advance to take the necessary precautions and procedures and thus will positively affect the quality of his performance when conducting the audit. The study also recommended the need for auditing offices and companies in Iraq Which uses technology in its work with all policies and procedures that ensure that all auditors are aware of the risks of technology and the extent of its impact on the quality of the external auditor’s performance

Abstract

objective of the research to develop a proposed model for the use of lean accounting and target cost in the Kufa cement plant to reduce costs as they are among the most important techniques of strategic cost management in the field of cost accounting and management accounting, The research was conducted on kufa cement factory data to show the effect of using lean accounting techniques and target costing to reduce costs.

The research was built on a main hypothesis that the use of lean accounting techniques and target costing leads to reducing costs in the kufa cement factory in manner that is commensurate with the requirements of the modern manufacturing environment.

The research reached a number of conclusions, the most important of which is that the techniques of lean accounting and target costing are among the important techniques that reduce costs in the life cycle of the product, from the planning stage to research and development, without compromising the quality of the product. The research reached came out with a number of recommendations, including the necessity of moving the kufa cement factory to the two techniques of lean accounting and target costing, due to the multiplicity of needs and desires of customers and change in benefits and from of products, as well as their role in reducing costs.

Abstract

This study aims to evaluate the factors influencing the success of the transition to electronic payment systems in Iraqi banks and to analyze the relationship between the adoption of electronic payment systems and the extent to which the adoption of these systems affects the reduction of operating costs without affecting the quality of services provided by them. The importance of this study stems from the accelerated shift towards digitization in the financial field and supporting national trends towards the transition to a non-cash economy. The study adopted the null hypothesis that there is no statistically significant effect of adopting electronic payment systems in reducing operating costs in Iraqi banks. The study adopted the descriptive analytical approach to explain the problem and the relationships between its elements by collecting financial data for a sample of Iraqi banks for the period (2020-2024) and deriving financial ratios that represent the study variables. The study reached several results, the most important of which is the lack of an effect of adopting electronic payment systems in reducing operating costs in Iraqi banks, despite the good level of application of electronic payment systems by these banks, with a positive correlation between the level of adoption of electronic payment systems. The level of operational costs, and the study presented several recommendations, including updating cost systems to be consistent with the nature of the digital transformation in the use of payment systems, enhancing awareness campaigns and customer confidence to expand the base of use of electronic payment methods, and updating electronic payment systems periodically to avoid technical failures and maintain cyber security.  

Abstract

This research aims to analyze the impact of bank Credit risk as an independent variable on the returns of investors represented by the free cash flow available to the owner of Common stocker as a dependent variable. To achieve this goal, we used a sample of (20) Iraqi Commercial bank for the period from 2014 - 2020. using quantitative risk metrics, the study found correlations and adverse influence between two of dependent variables and positive correlations and effect with the other variables.

Abstract

The research addresses two main topics: the International Public Sector Standard (IPSAS 24) relating to the presentation of budget information in financial statements, and the Government Financial Management Information System (GFMIS).

In relation to IPSAS 24, the research focuses on clarifying how budget information is presented in public sector financial statements. The standard aims to achieve transparency and reliability in providing financial information to governments and government institutions. The research addresses various aspects of the standard, such as defining financial terms, basic principles, and requirements that must be met in submitting the budget.

 For GFMIS, the research reviews and evaluates this system that is used in managing financial information for governments. GFMIS aims to improve the efficiency and effectiveness of government financial resources management, and facilitate financial planning, monitoring and evaluation processes. The concept of GFMIS, its components and benefits are reviewed, as well as the challenges of its implementation and future preferences for its development and improvement.

 Overall, the research aims to provide previous researchers with an overview of IPSAS 24 and its importance in presenting budget information in public sector financial statements, as well as reviewing GFMIS and its role in improving government financial information management. This research can contribute to raising public sector awareness of the importance of adhering to international accounting standards in the public sector and using advanced financial information management systems to enhance transparency and effectiveness in managing the financial resources of governments.

The main reason for linking these two variables is to enhance transparency, accountability, and financial control in the public sector and ensure that government financial information complies with international accounting standards in the public sector. Therefore, reviewing these two variables and analyzing their role will provide an important theoretical and applied framework for understanding the relationship between them to rationalize the budget. The most important conclusions reached for the review research are that the main goal of applying the (IPSAS) standards is to achieve compatibility in accounting policies at the global level by providing guidance and directives to develop a comprehensive theoretical framework for government accounting. Evaluating government performance is achieved through commitment to applying the (24 IPSAS) standard., which allows the preparation of a variety of financial statements detailing the approved budget and actual expenditures, the final budget (adjusted allocation), and achieving the qualitative characteristics of accounting information. The government unit did not disclose in the financial statements the extent of compliance with legislative and regulatory laws and other regulations imposed by external parties. (The State) As for the recommendations, the researchers suggest that government institutions should commit to implementing the IPSAS 24 standard completely and accurately to ensure compliance with international accounting standards. Government institutions should analyze their actual needs and conduct a feasibility study before making any transfers in the original budget, in order to ensure a strong scientific basis and improve the institution’s performance in adhering to budget directives. Government institutions should fully and effectively implement GFMIS in all government units to enhance transparency and financial control. The GFMIS should also be configured in a way that meets the needs of the government unit in a way that enables it to record and track financial transactions and prepare financial reports in an accurate and timely manner.

Abstract

The aim of the research is to know the impact of the process of selecting human resources on the organizational culture in the Iraqi Ministry of Health. The descriptive statistical analytical method was used on the sample members from the health sector, which numbered 229 from the staff working in the ministry. The research found a direct impact on the selection of human resources in The Ministry of Health focuses on organizational culture, and the research recommended the need to work on developing good programs and standards for the process of attracting, selecting and appointing human resources to work in order to be in line with the organizational culture in the health institution.

Abstract

This study aimed to know the impact of human resources management in its dimensions, which are (human resources planning, recruitment, human resources appointment, methods of developing and training employees, and performance evaluation) in achieving organizational excellence in its dimensions, which are (organizational structure excellence, organizational cultural excellence, and human resources excellence, and strategic excellence), for employees in the General Electricity Distribution Company in Babylon. The study sample amounted to (55) researchers. The study followed the descriptive analytical approach and used a program in its statistical analysis (SPSS). The study reached a set of results, the most important of which is the existence of a statistically significant impact of human resources management strategies in achieving organizational excellence. It concluded with main conclusions and recommendations that attempt to push the wheel of development and advancement that stems from the culture of human resources and support their efficiency and attempt to support their excellence that contributes to organizational excellence that achieves the desired goals in developing organizations operating in various productions. Completed scientific studies with a solid scientific dimension in the world of scientific research were used to develop the work of administrative organizations and push the wheel of development by focusing on developing the competencies working in the economy. Solid scientific sources were used that can support and the study recommended a set of recommendations, the most important of which are: the necessity of continuing to develop effective and thoughtful strategies for human resources management, which include all stages of the employee's career, so that the human element is optimally utilized in a way that achieves business performance and organizational goals.

Abstract

   The research aims to identify the role of strategic vigilance as an independent variable in organizational excellence as a dependent variable in the Al-Qaim Cement Factory. The descriptive analytical approach was based upon the current research, and try to come up with a set of recommendations that work to enhance the practice and adoption of the variables of the study in the organization surveyed, the research sample was selected intentionally represented by ( 52) of the workers in the existing cement factory, as well as the questionnaire was relied upon as the main tool in collecting data, and the statistical program (SPSS) was adopted in addition to the Excel program) in analyzing and processing the data Most prominent results reached by the researcher were the possession of the existing cement plant vigilance modern technology used in its work as well as the ability of its administrative leaders to monitor the ability surrounding environment enhances it through strategic vigilance. As for the recommendations, they were represented by enhancing commercial vigilance and competitive vigilance, following up on the labor market and customer needs, and focusing on work. Teamwork and gives employees an opportunity to show their creativity, which leads the organization to organizational excellence.

Abstract

This study aims to compare and improve the methods of building investment portfolios for a sample of Iraqi banks listed on the Iraq Stock Exchange, by comparing traditional methods such as the Markowitz model with modern techniques based on machine learning. The Markowitz model is key to balancing return and risk across the medium-variance optimization framework, a traditional model that many financial institutions rely on. The study focused on exploring the extent to which machine learning techniques such as key component analysis (PCA), supporting vector machine (SVM), logistic regression, and random forest can improve the performance of the investment portfolios of these banks in a volatile environment such as the Iraq Stock Exchange. These techniques rely on processing and analyzing huge financial data to discover hidden patterns and relationships that help increase returns and reduce risk more effectively compared to traditional methods. The historical financial data related to the shares and assets of the banks of the research sample in the Iraq Stock Exchange was used to evaluate the performance of portfolios according to indicators such as expected return, variance, and Sharpe ratio. The study aims to provide innovative solutions that help banks make smarter and more effective investment decisions, commensurate with the local market conditions and the economic and political challenges they face.     

Abstract

The research aims to identify the changes in the values of GDP in Jordan, which are accompanied by changes of production factors represented by physical capital and human capital after its development through spending on education, and to show what these indicators generate from important and clear effects on improving the productivity of capital elements. Which in turn contributes to economic growth, and that the weak productivity of the factors of production, labor and capital, weakens the role of the productive apparatus in increasing the growth rates of GDP. These variables have been analyzed based on the descriptive approach. The research found that there are large and fluctuating changes in the gross domestic product in Jordan, which were accompanied by changes in the values of physical capital and human capital after spending was made on educating human cadres in Jordan and making them more effective and more contributing to increasing production rates and thus raising the growth rates of GDP. Overall, the development of physical capital by taking advantage of the increases in national income and raising the percentage of spending on education from the national income for the purpose of developing human capital in order to increase the productivity of the production elements and increase the rates of economic growth in Jordan

Abstract

This study deals with the strategic analysis of the internal environment and highlighting the strengths that are invested to achieve the goals of the institution and reduce the weaknesses faced by the institution and represent an existing danger to reach the goals of the institution, and the role of those internal dimensions in achieving competitive advantage and maintaining and sustaining it, Knowing the availability of strengths in banking institutions and monitoring and reducing weaknesses that they are exposed to, especially since institutions live in a rapidly changing environment with renewed desires in the tastes of customers, which necessitates achieving a sustainable competitive advantage appropriate to its capabilities and capabilities, which enables the institution to excel in its field of specialization by providing various Unique to its customers and always better than its competitors, This research was applied through the use of data for a number of commercial banks operating in the Middle Euphrates region on a sample of managers working in them with a total number of (100) respondents for the period from 1/8/2022 to 29/9/2022, and a number of statistical analyzes and tests were used. Using the statistical programs (AMOS), (Excel, (Spss), a special measuring tool has been designed to collect the necessary data that serves the research topics.

The research has reached a set of conclusions, the most important of which are: Banking institutions are affected by the internal factors of strengths and reduce the weaknesses that institutions are exposed to in order to face competition and competitors, The research concluded with a set of recommendations, the most important of which were: The necessity of analyzing the internal environment of the institutions to find out the appropriate strengths and exploiting them correctly and to reduce the weaknesses that they are exposed to and reduce them or confront them to reach the success of the institution and face market competition.

Abstract

Banks are exposed to many financial risks that arise when the bank faces difficulty in recovering loans from borrowers, which may affect the bank's assets and its ability to meet its obligations. There are also market risks related to fluctuations in interest rates, stock prices, and exchange rates, which negatively impact the value of assets. In addition, there are liquidity risks related to the bank's inability to meet liquidity needs suddenly, such as the withdrawal of deposits or financing loans, which creates challenges in achieving a balance between profitability and liquidity. Non-financial risks to which banks are exposed include operational risks resulting from the failure of internal systems or procedures, and legal risks arising from failure to comply with laws and regulations, which may lead to fines or legal cases. There are also strategic risks resulting from making incorrect decisions that affect the bank's future, in addition to reputational risks related to damage to the bank's image as a result of customer complaints or financial crises. To manage these risks, banks implement multiple strategies such as hedging, diversifying investments, and ensuring the implementation of regulatory requirements. Risk management helps improve the bank's stability and enhance its ability to make sound financial decisions, enabling it to reduce losses. Potential, capital preservation, and long-term sustainability are guaranteed, which increases the level of trust between clients and investors.

Abstract

The research aimed to determine the impact of strategic sovereignty in reducing strategic risks in light of the current conditions that require the correct construction of organizations in order to confront environmental variables in modern times. To achieve this goal, the researchers reached, through theoretical thought and related studies, to build a hypothetical diagram that explains the relationship between the studied variables. The research relied on studying strategic sovereignty as an independent variable distributed into three dimensions: (area of ​​influence, competitive formation, competitive pressure), in addition to three dimensions representing the dependent variable strategic risks (document and information risks, organizational reputation risks, human resources risks). The sample consisted of (100) managers from senior administrative leadership in a sample of private Iraqi banks: (United Bank, National Bank of Iraq, Gulf Commercial Bank, Ashur International Bank, Abra Iraq Bank). The research reached several results represented in the contribution of strategic sovereignty in reducing strategic risks through the results of the impact relationship, which supports the statistical formulation of the research hypothesis

Abstract

The research aims to measure and analyze the correlations between the returns of the Iraq Stock Exchange index (RISX) and the returns of commodity markets represented by the returns of the OPEC oil market (ROPEC), the returns of 21-carat gold market (RPG21), and the returns of the wheat market (RPW)), relying on monthly data for the period from January 1, 2005 to December 31, 2023, and using the Dynamic Conditional Correlation-GARCH (DCC-GARCH) model. To determine the extent of the impact of the returns of the Iraq Stock Exchange index and commodity market indicators on conditional volatilities, and whether there is a dynamic conditional relationship between these markets, the results showed negative relationships between the returns of ROPEC, RPW and the returns of the Iraq Stock Exchange index (RISX). This relationship may provide investors with an opportunity to diversify their portfolios and reduce overall risks. There are also positive relationships between the returns of commodity markets on one hand, and between the returns of the Iraq Stock Exchange index (RISX) and the returns of the gold market (RPG21) on the other hand. And these links indicate that the returns of all these markets tend to move in the same direction, which means that investors may not achieve diversification benefits by investing in all of these markets at the same time. Therefore, it is necessary to increase the openness of the Iraqi stock market and to seek to enhance its information technology and transparency in order to increase the capacity and smoothness of information flow to and from the market, giving local and foreign investors and brokers more ability to hedge and predict the expected correlations and fluctuations in those markets.

Abstract

Central bank digital currencies are the reaction of central banks to illegal digital currencies of all kinds, whether central bank digital currencies are a new tool for monetary policy or just a new factor in global and local markets. It presents banks with unpredictable opportunities and challenges. The research discusses the basic tasks and functions of the central bank in managing the monetary mass. And the global and regional experiences of digital currencies. And dealt with possible scenarios for the issuance of legal digital currencies. The research reached a set of results, the most important of which was that there are three scenarios for the issuance of digital currencies. From the central banks and the wholesale scenario of cross-border payments is the most convincing as it helps to get rid of the inefficiency of payment systems.

Abstract

The research aims to highlight the role of lean manufacturing principles in enhancing the requirements of green manufacturing at Al- Karwanchi Company for beverages, healthy water, juices, dairy products, and energy drinks. The research problem lies in the company's lack of attention to recycling its products, despite using raw recyclable materials, leading to increased waste accumulation and environmental and health issues. This situation negatively impacts the environment and increases the costs of waste disposal and non-biodegradable materials.

To address this, adopting lean manufacturing principles becomes essential, as they focus on reducing waste and improving production efficiency to meet green manufacturing requirements. A questionnaire was designed for data collection and distributed to a sample of employees in the company, with 242 questionnaires collected from a population of 548 individuals. Data analysis was conducted using statistical software (SPSS V.26 - AMOS V.24).

The results supported the research hypotheses and confirmed the positive objectives and validity of the research model, revealing a direct impact of the independent variable (lean manufacturing) through its principles (both collectively and individually) on the dependent variable (green manufacturing) in terms of its requirements (collectively).

Based on these findings, several recommendations were made, the most important of which is that institutions should consider transitioning to a circular economy, where materials and waste are reused in the production process. This approach will help reduce environmental impacts and achieve greater resource sustainability.

Abstract

This study explores the concept of frugal innovation and its impact on achieving pioneer Advantage in the context of the express delivery sector. Focusing on the express delivery company, Totters, the study examines how frugal innovations in terms of cost and resource efficiency can provide a competitive advantage in a highly dynamic market. Data were collected through a survey of (85) employees of the company under study and analyzed using the advanced statistical program SmartPLS V.4 to assess the role of streamlined operations, affordable solutions, and customer-centric strategies. The results reveal that frugal innovation significantly enhances a company’s ability to lead the market by delivering high value with limited resources. Furthermore, the study highlights the critical interaction between innovation and strategic positioning in supporting long-term competitiveness. This research provides practical insights for companies aiming to leverage frugal innovation as a path to achieving pioneer Advantage, especially in resource-constrained environments. 

Abstract

The research aims to study the correlation and influence of the independent variable organizational Dehumanization in generating the dependent variable cynicism in the workplace   This is to reduce cynicism in the workplace, as it is one of the negative phenomena spread in society in general and in the Ministry of Labor and Social Affairs in particular. The research also aims to shed light on one of the modern vocabulary that is dealt with extensively by management writers, which is organizational Dehumanization, and what are the consequences and negative effects that it can have in the Ministry of Labor and Social Affairs. From here, the main problem of the research was identified, which is (What are the reasons that lead to the appearance of cynicism in the Ministry of Labor and Social Affairs? Does the Ministry of Labor and Social Affairs suffer from organizational Dehumanization?). The questionnaire was the main tool for collecting data and information. The research was conducted at the center of the Iraqi Ministry of Labor and Social Affairs, and the research community was represented by all employees at various administrative levels, by choosing a random sample, as (123) questionnaires were distributed, and (104) audited and measurable questionnaires were received. Which represents (85%) of the total distributed questionnaires. In order to process the data, many statistical methods were used, most notably the arithmetic mean, standard deviation, Pearson correlation coefficient, and structural equations model. The most important findings of the research is that there is a significant impact of organizational humanity in generating cynicism in the workplace in the Ministry of Labor and Social Affairs.     

Abstract

The study aims to evaluate the banking stability achieved by Rafidain bank based on banking stability indicators, the reality of the use of financial technology, and the extent to which the latter is reflected in its banking performance.To achieve this goal, deductive approach and its cognitive implications were relied upon through the use of the descriptive analytical method, which analyzed the financial date of Rafidain Bank and the Statistical reports and publications issued by the central Bank of Iraq, along with an exploratory analysis of the application of technology in Rafidain Bank,Accordingly, it was concluded  that the weak use of financial technology in Rafidain Bank increased the possibility of  being exposed to finacial crises that would shake its banking stability,this requires the Central bank and the relevant authorities to work on contracting with international companies that will help introduce financial technology into the bank, which will facilitate banking financial services and support its growth and stability.

Abstract

This research aims to demonstrate the contribution of internal auditing to help manage and reduce financial risks and achieve financial sustainability. The research included a number of variables to identify risks, their types, the foundations of their management, and the procedures followed to reduce risks. To achieve the research objectives and test its hypotheses, we conducted a case study of the most important financial risks that are likely to face self-financing units in Nineveh Governorate.

The most important results of the study reached by the researcher were the absence of regulations governing the performance of internal auditing to carry out its role in managing and reducing risks, the weakness of the role of internal auditing in achieving financial sustainability, and the lack of a clear program for internal auditing prepared in accordance with sustainability. The study concluded with a number of recommendations, the most important of which are: The necessity of ensuring that there is a plan in each department that includes steps and procedures to reduce the financial risks that may be exposed to and review them continuously. The importance of internal audits directing the unit to prepare reports and data related to sustainability in general and financial sustainability in particular. Internal audit must measure the financial sustainability of financial reporting information through specific quantitative measures

Abstract

The establishment is considered the center of strength for the economy of any country by meeting the needs of the community in terms of goods and services. Determining the optimal combination of production in light of the constraints of energy and demand is one of the most important pillars of the success of the establishment or factory in the market, noting that it depends on searching for the desired quantities of products based on the limited and scarcity of resources and energies. productivity required for production.

The linear programming model is among the most important quantitative methods used in building the mathematical model that enables decision-makers and those in charge of implementing them to reach the required goals in light of the available capabilities, as it is used to determine the optimal distribution of scarce resources, which usually include raw materials involved in the production process and machinery. equipment, allotted time and capital, and it is applied to many work problems and in various fields such as finance, production, marketing, distribution, etc.

Abstract

The research aims to study and analyze the risks associated with the adoption of accounting information systems, particularly human, technological, environmental, and legal risks. It also addresses the literature related to the reliability of the external auditor’s report by highlighting the nature of these risks and explaining the extent to which they affect the quality and credibility of audit reports issued by local audit firms.

The research is based on the hypothesis that identifying the risks of adopting and operating accounting information systems by regulatory bodies, and relying on auditors who possess the professional capability to disclose such risks, will positively reflect on the reliability of the final audit report for stakeholders who rely on accounting information. To achieve the objectives of the study, a conceptual framework was developed that covers the accounting information system, its internal structure, and the risks associated with its adoption. In addition, the framework analyzes the dependent variable represented by the reliability of the external auditor’s report and the characteristics that this report must include. The study also clarifies the role that risk identification can play, especially risks related to human factors involving system designers and operators, and technological risks related to the information infrastructure of business organizations.The researcher concluded that the level of disclosure regarding the risks of adopting accounting information systems in audit reports is still limited and incomplete. A significant portion of audit outputs continues to focus on traditional financial tests, without expanding into the evaluation of risks associated with modern systems. It was also found that the lack of systematic identification of these risks directly affects the reliability of the audit report and reduces the ability of users of financial statements to rely on it.

The researcher recommends that audit reports should include an annex or a dedicated section addressing risks related to accounting information systems, and that an evaluation methodology should be adopted encompassing human, technological, environmental, and legal risks, in addition to determining the impact of these risks on the fairness and credibility of financial data. The study further recommends enhancing the training of regulatory staff on mechanisms for evaluating risks associated with modern systems and integrating the results of such evaluations into the contents of the external auditor’s report, in a manner that strengthens its reliability and transparency for all stakeholders.

Abstract

The work environment and its components have gained great importance today due to the impact it has on its human capital. In recent years, studies have increased that discussed the negative and positive role of the work environment, as it is considered the main nerve of the organization’s success or failure. Here, we tried to shed light on some of the issues that can hinder the work of organizations and obstruct the achievement of their goals, including a toxic environment that makes employees feel the presence of penalties, the possibility of rejection, and being held guilty, with the necessity of constant defensiveness and humiliation. This is evident through the organizational leadership responsible for the organization, the culture of this organization and its employees, weak communication between them or dispersion, and the presence of blocs that cause fatigue and the impact they leave and the threat they pose if the matter is not addressed. This leads to a decrease in employee performance productivity, job attrition, an increase in work turnover, lack of progress at work, an inability to commit and achieve a balance between work and life, the occurrence of excessive professional fatigue, and conflicts that cause confusion in understanding roles. These are all signs that confirm the existence of a toxic work environment. Therefore, organizations whose environment is described as toxic face difficulty in maintaining, supporting, and attracting experienced human capital. One of the most important recommendations here is the necessity of encouraging and highlighting Positives and good relationships at work that serve the public interest and create a supportive social network that supports these relationships, while not forgetting to set red lines that should not be crossed and to maintain a safe distance with colleagues.

Abstract

The research aimed to measure the negative impact of monetary shocks on the capital adequacy of the Iraqi banking sector for the period 2004-2022 using the Threshold Regression Model. The results of the research showed that there is an impact of the variables of monetary shocks (money supply, exchange rate, interest rate, index number). (prices) on the (banking sector capital adequacy) index. The most important findings of the research are that the banking sector capital adequacy at the threshold is less than 2.8984929 trillion. There was a positive impact of the money supply shock on the banking sector capital adequacy. However, when capital The banking sector is confined between 7.6688449 and 2.8984929, so the effect of the money supply shock on the capital adequacy of the banking sector is positive. However, in the third system, when the capital threshold is less than 11.73928 and greater than 7.6628449, there was a negative effect for both (the interest rate shock and the supply shock) at a significant level. 5%, while there was a significant positive effect of the exchange rate shock, and in the fourth system at the capital threshold greater than or equal to 11.73928, there was a negative effect of the price index shock at a significant level of 5%, while here there was a significant positive effect for both (the interest rate shock and the money supply).