Search Results for their-types

Abstract

Research aims to shed light on one of the types of electronic marketing (viral marketing), which practices the marketing of goods and services through social media (such as Facebook, Messenger, etc.). The research stems from the problem of the lack of systems of the General Authority for Taxes in Iraq and their failure to enter the taxation department for users of viral marketing, which can form a broad base within the taxable containers that increase the volume of tax revenues.                                                      

To achieve the goal,the extent of the success or failure of the viral marketing campaign was measured according to the Duncan equation, which showed that when the growth rate is more than (1) the correct one will lead to the success of the campaign. A viral message was also launched and their responses were collected for a sample (181) single to sell three types of clothing as a case study in cooperation with one of the viral marketing marketers, where it appeared that there are profits that are realized from the use of this method in marketing, and for this reason a proposal was submitted for tax inventory for the practitioners of this activity to hold them accountable for tax in accordance with Income Tax Law No. 113 of 1982 and its amendments

Abstract

The emergence of integrated reporting on global warming represents an important evolutionary stage in the auditing profession, as the auditor has moved from his traditional role of examining or auditing information or pre-prepared lists with a specific financial formula to granting a certificate of confirmation in the preparation of this information or financial and even non-financial statements. This certificate (report) is distinguished by some specificity from the conventional audit report, as assurance services fall between the level of absolute assurance and the lack of assurance, and it contains a wide range of services that do not differ from the two types of reasonable assurance and limited assurance. Specialized professional organizations, including the AICPA, have issued a group Among the standards for these services in order to rationalize their practical application, and I found many obstacles that could face the process of preparing integrated reporting on global warming in the local environment. The researcher adopted the descriptive analytical approach in the theoretical framework, as well as collecting data about the work environment and then analyzing it in the applied framework. This is done by taking advantage of the SPSS program for statistics, as well as the analytical method using it on a sample of data issued by oil refineries. The sample was estimated at the refineries of Shuaiba and Doura. The researcher reached results, the most notable of which is that there are no appropriate controls for preparing integrated reporting, as there is a difference in views about the suitability of the IR framework. As a criterion for assurance, and in particular, current assurance standards, most notably the International Standard for Assurance ISAE 3410, The research community consists of the Daura and Shuaiba refineries in Iraq. The research sample comprises 140 employees working at the Daura and Shuaiba refineries. The researcher used both the survey questionnaire (paper and electronic) and the model reports as tools. In this context, the questionnaire form was distributed to the research sample, require appropriate controls to evaluate the subject matter of an assurance engagement and the practitioner provides reasonable or limited assurance regarding the extent to which the subject matter is compatible with a specific basis, and the researcher concluded that: The high cost of preparing the integrated report compared to its benefits. The cost is also considered a major obstacle to making the entire integrated report the subject of a confirmation engagement (IIRC 2015). Confirming the entire integrated report requires the participation of multiple experts, which will make the engagement very expensive.

There is a difference in the level of credibility and reliability provided by integrated reporting compared to auditing, as integrated reporting does not provide the same level of credibility and trust provided by auditing financial statements. This is due to various reasons, including that integrated reporting is less quantitative and more qualitative in nature. The new form of assurance may fail to have the same confidence as an audit of financial statements. As a result, before embarking on making radical changes in current assurance models, sufficient time must be given. To refine its integrated reports and deal with stakeholders to determine the extent of the actual need for external confirmation, and the diversity of the nature of integrated reporting mechanisms, as the integrated nature of reporting processes and the many types of information reported require innovative forms to enhance credibility that can accommodate the link between the various components of integrated reporting. The researcher presented a main proposal to overcome the obstacles in integrated reporting of global warming, as she recommended that concerned parties adopt strategies such as strengthening cooperation and partnerships with other parties, providing training and continuous development for employees, and improving internal systems and processes to facilitate the reporting process.

Abstract

The interest of researchers and scholars, whether specialists or researchers in general, in studying everything related to drugs, the reasons for their use, their harms, their types, and methods of prevention, due to the seriousness of their use and addiction and their negative effects on human health and social life, in addition to the fact that they are a major cause of the collapse of societies. This study is complementary to a number of academic studies that included the dangers of drugs. This research shed light on the definition of drugs, their natural and synthetic types, and their harms. In the same context, the research discussed the main reasons for drug use, including economic, psychological, social, and others. The research also pointed to the effects of drug use and its harms on individuals, families, and society as a whole, from a physical, psychological, and social perspective. We pointed out the role of the family in educating children about its dangers, staying away from bad company, following up with them, solving their problems and listening to them, in addition to the role of educational institutions in raising awareness and education about the dangers of drugs, especially schools and universities, and providing aid and advice to students and cooperating with health and media institutions, civil society organizations and security agencies to reduce drug abuse and addiction. Among the important topics discussed in the research are methods of preventing drug abuse and addiction.

Abstract

The research aims to analyze the content of the theoretical relationship between fiscal policy and the public budget deficit by defining the concept, types and tools of fiscal policy on the one hand, and the concept and types of public budget deficit and methods of financing it on the other hand, as well as building a measurement model to study and analyze the effectiveness of these tools in financing public budget deficits for selected advanced countries during the period (2002-2019), and through the use of modern economic measurement tools within the software (Stata 14.2 & EViews 12) and using the (Panel Data) data collection method, a (CD-Test) test for cross-sections was conducted as an initial step to determine the tests that will be used In order to find out the static of the variables and whether they fall within the tests of the first or second generation, and after making sure that there is no reliability between the cross-sections, the Levin, Lin and Chu (LLC) test was used, If its results showed that some variables have a unit root, that is, some variables are stationary in the level and others are stationary in the first difference, and accordingly, this will lead us to include these variables in the model, and we will have a dynamic model, and in this case we will deal with the models of temporal slowdown and the best example On that, it is the auto-regressive distributed lag model for dynamic panel data model (Dynamic Panel ARDL Model) and with its three estimators, which are the mean group estimator (MGE), pooled mean group estimator (PMGE) and the dynamic fixed effects estimator (DFEE). The Husman Test has been used. In order to differentiate between the three capabilities; The test showed that the combined group mean estimator (PMGE) is the best. The Husman Test was used to compare the three estimators; The test showed that the pooled group mean estimator (PMGE) is the best.

Abstract

In today's highly competitive business environment, information is the most important resource for all organizations, whether in the public or private sector. In most cases, this information is found in paper documents. Information capture systems (scanning, indexing) represent the first step in information management, allowing documents to be converted from a physical to an electronic format, as well as extracting the required information from them through digital archiving.

We also record our personal experiences and life events digitally on computers, phones, and other electronic devices, in the form of documents, emails, images, social media, and audio/video files. So, here digitization and digital archiving are very important?

Digitization and digital archiving, as an information security system, helps you to better manage personal information and records in digital repositories in an effective and secure way. It is about how you manage information and how you can make the most of it in an effective way that benefits you and your organization.

Digital archiving of documents is one of the main drivers of economic transformation, as information analysis allows you to benefit from making better decisions, which is essential for any organization regardless of its size, type, or complexity.

The development of technology and electronic communication systems in our lives has made it necessary to adopt them as a solution to the old problems that organizations face in their work. The difficulty of storing paper and keeping it safe from damage, despite the urgent need to return to it at times, led to the invention of a way to invest this technology in storing documents and information electronically. This resulted in the emergence of what is called digital archiving. Digital archiving is a necessity for website owners and businesses, as it is safe and secure in storing and retrieving all the required electronic data and files over the long term.

The process of digital archiving works to index electronic documents and files, and keep them until they are needed. It organizes this data and provides a copy of the original for use in research, auditing, and legal purposes.

The importance of digital archiving can be summarized in the following points:

• Quick access to the required information compared to the traditional archive method.
• No need to return to the paper archive and search through piles of papers.
• The ability to keep a huge amount of information that paper archiving cannot sometimes store.
• Reducing the number of employees (hidden unemployment) and tools, thus reducing the financial cost of companies.
• Facilitating the process of information exchange and sharing with others.
• Dispensing with unnecessary data.
• Developing the efficiency and quality of work using modern technologies.
• No need for large spaces in offices and institutions, and utilizing this space for more useful work.
• Conserving the environment by reducing waste and saving paper.

Digital archiving can also store a large number of data and information that is difficult to store in the traditional archive as it is an effective and scalable method.

Digital archiving plays an important role in meeting regulatory requirements through the use of technologies. The data stored is not subject to change or modification. Through digital archiving, you can find the required information regardless of its size.

In addition to providing security means for information by identifying the people who can access it with the ability for more than one user to enter at the same time. Digital archiving also features ease of use remotely, the ability to meet the needs of the organization, and at the same time reduces the risks that the organization may face during work. In addition to its ability to restore damaged data, the ability to export data and save incoming faxes and types of emails, and the ease of handling different types of files.

Therefore, the emergence of modern information technologies has necessitated a re-examination of the traditional concepts related to the archive and the processing of its contents of documents and dealing with them. The digital archive has emerged in all its technological dimensions, and it has taken on great importance due to its close association with the contemporary digital environment, going beyond the idea of digitization and electronic archiving of the traditional paper archive, to electronic practice in a purely digital environment. There are institutions that produce, store, and retrieve their archives in a purely electronic way in unprecedented conditions traditionally.

Additional notes:

• I have tried to preserve the meaning of the original text as much as possible while making it grammatically correct and fluent in English.
• I have also added some clarifications and explanations where necessary to make the text easier to understand for an English-speaking audience.
• I have used the term "digital archiving" throughout the translation, as this is the most common term used in English to refer to this concept.

Abstract

The rapid developments in digital technologies have demonstrated different types of economic and social transformation called the Fourth Industrial Revolution (4IR), as these transformations expected to affect business models, the nature of services provided by management accountants, and their role in business organizations.

The research discusses the possible effects of the realities of the Fourth Industrial Revolution on the skills of managerial accountants, assuming that there is a relationship between the data of the Fourth Industrial Revolution and the expected skills of managerial accountants in the Iraqi business environment. The research also aims to determine the type of skills required and the arrangement of those skills in light of the realities of the Fourth Industrial Revolution from the viewpoint of management accountants in the Iraqi business environment.

            The research concluded with a set of conclusions that the fourth industrial revolution will create a technical disruption that leads to the decline of the traditional roles of management accountants and creates demand for new skills that require a different form of skill, and reflected in the rates of wages paid to management accountants. In addition to, in light of this the research recommends the need to qualify administrative accountants with technical qualifications that help them to deal with the realities of the Fourth Industrial Revolution.

Abstract

The research aims to address the epistemological foundations of green budgeting and compare it with traditional budgeting in terms of principles and fundamentals, as well as the impact of both types of budgeting on the environment and sustainable development. Most countries worldwide are facing significant environmental challenges, necessitating the replacement of traditional fiscal policies with financial policies that integrate environmental goals within economic objectives. The study relies on previous research related to the variables under investigation to describe and analyze budgeting methodologies and compare them. Data were collected based on content analysis of previous studies and recorded observations.The research concludes that green budgeting is an effective tool for achieving sustainable development by integrating environmental policy with the state's financial policy, thereby balancing economic and environmental considerations simultaneously. Additionally, it finds that green budgeting supports the circular economy rather than the linear economy.The study recommends adopting green budgeting as a modern approach to government budget preparation. It also suggests enacting laws and regulations by the legislative authority to support the green budgeting approach, such as imposing environmental standards on government and private sector projects, promoting and supporting investment in environmentally friendly activities, and developing indicators to measure both financial and environmental performance. These indicators would assess progress resulting from green budgeting implementation, such as reductions in carbon emissions and their impact on treatment cost reductions, increased use of renewable energy, and decreased fossil fuel consumption costs.

Abstract

Social media are internet-based digital spaces that aim to facilitate communication and interaction between individuals and different groups. These platforms are characterized by their high interactivity, diverse uses, global reach, and rapid dissemination of information. They can be classified into main types, including:

Public platforms: such as Facebook and Twitter, which enable broad communication and the exchange of opinions and information.

Content-sharing platforms: such as YouTube and Instagram, which focus on sharing photos, videos, and other content.

Professional platforms: such as LinkedIn, which aim to build professional networks and exchange work experiences

Abstract

Abstract:

Iraq has witnessed in recent years a clear and widespread

Iraq has witnessed in recent years a clear and widespread spread of drugs, as evidenced by what is being reported by government agencies such as the Ministry of Health, security services and the media, as some official sources reveal frightening numbers regarding the number of drug users, reaching approximately 40% to 50% of uneducated youth or school students between the ages of 15-35, who are from families with a low standard of living. Accordingly, universities, schools and relevant ministries have begun to warn against this scourge through seminars, conferences, guidance and awareness. Drugs are one of the phenomena that directly affect the structure of Iraqi society in all aspects, whether economic, security, health, political or cultural. Therefore, it is necessary to confront and combat them to limit their impact and eliminate them once and for all, by knowing the reasons that lead to the use of this dangerous phenomenon due to its social and psychological effects that lead the addict to difficulty in doing work, disordered thinking and difficulty communicating with others without a narcotic substance and other matters. Accordingly, it is necessary to It should not be dealt with individually, but rather collectively through political, economic, cultural, security and media cooperation to confront this scourge because of its impact on society as a whole.

Abstract

This study aims to examine the nature of the relationship between deposit structure and financial recovery in commercial banks. The sample consisted of ten Iraqi commercial banks during the period 2014–2023, and the Ordinary Least Squares (OLS) method was applied to analyze the relationship and effects among the study variables. The findings reveal that the deposit structure has a significant impact on several financial recovery indicators, namely return on equity (ROE), return on assets (ROA), capital adequacy ratio (CAR), and non-performing loans (NPL). The results further indicate that both savings deposits and time deposits exerted a negative effect on ROA, reflecting the limited ability of Iraqi banks to allocate depositors’ funds efficiently and generate adequate returns. Conversely, time deposits showed a clear positive impact on ROE. In addition, all types of deposits were found to have a positive and significant effect on both NPL and CAR, suggesting that growth in deposits increases lending activities and profitability, while also being associated with higher levels of non-performing loans. The significance of this study stems from the fact that deposits represent the primary source of funding for commercial banks and account for the largest share of their resources. However, the distribution of deposits by type and maturity does not necessarily guarantee financial recovery, particularly in light of the financial, health, economic, political, and technological crises that have adversely affected the Iraqi banking sector. Accordingly, the central research question is posed: To what extent does the deposit structure contribute to strengthening the ability of Iraqi commercial banks to achieve financial recovery?   The study concludes that bank managements should improve the quality of banking services and adopt both pricing and non-pricing strategies to attract more stable deposits, while directing them toward high-quality assets and investments that can enhance financial performance.

Abstract

This research seeks to address by analyzing the symmetrical imbalances between the economy and the status of the current account and what is implied by the significance of the relative importance of the current account in the balance of payments on the one hand within the framework of the internal / external overlap of developing economies in general and  Iraq , as a case study  to examine the extent of the reflection of the local economic structure on the characteristics of the current account

There are types of imbalances in the balance of payments related to the structural characteristics of the economy i, meaning that they represent a reflection of the imbalance in its production structures, and this imbalance, namely, in the current account takes a directional turn over a long time period related to the process of economic development and its success or failure in achieving the required structural changes

The research concluded that its hypothesis is correct as far as it is concerned with Iraq and that there is a symmetry between the internal/external structural imbalance that has deteriorated in the current account, especially the trade balance, and this imbalance has taken a hidden form as a surplus in the case of the rentier economy.  It concluded that economic administration has no choice but to restructure the Iraqi economy in favor of other production sectors, as well as financing and rehabilitating infrastructure projects, in addition to striving to attract foreign investment and working to expand production capacities and reduce dependence on oil as a main source of national income.

Abstract

This research aims to test the relationship and impact between green finance strategies (environmental, social, economic, governance, and compliance) and the management of climate change risks (physical, liability, and transition). The study adopted the descriptive-analytical approach to achieve its objectives. It analyzed the reality of three private Iraqi banks: the National Bank of Iraq, the International Development Bank, and the Bank of Baghdad. To collect the necessary data, a field questionnaire was distributed to a sample consisting of managers, department heads, employees, and others working in private banks in Iraq. A total of 150 questionnaires were distributed, 50 for each bank, and 124 valid responses were retrieved for statistical analysis. The researcher used the SPSS program to analyze the statistical data, test the hypotheses, and measure the relationships between the variables. The study also referred to the Egyptian experience as a model for implementing green finance strategies and addressing climate change. The research focused on two main hypotheses: the first assumes a significant correlation between green finance strategies and climate change risks across the various dimensions such as environmental, social, economic, governance, and compliance. The second hypothesis assumes that green finance strategies have a statistically significant impact on the management of climate change risks at both the main and sub-variable levels. The importance of the research lies in introducing and deepening the understanding of green finance and climate change issues, and in analyzing the extent to which green finance contributes to addressing climate-related risks. The results of the analysis confirmed the validity of all hypotheses, revealing statistically significant relationships between the strategies (environmental, social, economic, governance) and the three types of climate risks (physical, liability, and transition), which confirms the growing awareness of the importance of green finance.

Abstract

The process of statistical analysis is one of the most important problems facing most researchers in choosing the appropriate statistical method for statistical analysis in scientific research. The purpose of this research is to provide a mechanism that allows the choosing of appropriate statistical methods and measures to process data of any type or Its nature and to be able to apply them skillfully in statistical analysis. Where the method of selecting statistical measures depends on specifying the goal of the research and the hypothesis of the research that the scientific researcher wants to prove, such as if he wants to indicate the type and nature of the relationship between the variables or indicate the effect of a variable on another or needs to study what the phenomenon will be in the future, as well as the researcher to determine Its data type (where it is possible to classify it by its type, its level of measurement, or by the number of samples taken or by the number of variables) used in the research, as the nature of the data is what determines the type of statistical scale used, and to test the search data to indicate whether it is possible to apply to it Parametric and nonparametric.
The researcher designed an electronic questionnaire as a tool to collect information and distributed it randomly electronically (due to the existing ban due to the Corona pandemic) to Teaching staff Iraqi universities and institutes to show the most important problems of statistical analysis, and (100) forms were chosen after excluding the forms that were filled by professors who specialize Statistics as well as those who specialize in Arabic (because most of their research is theoretical and do not need statistical analysis in their research), and where most of the answers of research community Medium knowledge by statistical measures, their advantages and conditions of use, and they applied what they found followed in previous research, which is a large percentage. Or they depend on the specialists and also we find that most of the sample members want to learn the basics of statistical analysis and how to choose the best scale in the statistical analysis of scientific research. The researcher suggested to the scientific researcher to set the research goal and hypothesis first, and then determine the type of data used in the research, and then choose the appropriate scale for the type of their data and not rely on similar previous research.

Abstract

This study sheds light on new methods of dominating young people through the use of social media platforms such as Facebook, YouTube and other platforms to market audio clips that act as psychotropic drugs after getting used to listening to them, which then causes hallucinations and loss of psychological and physical balance, which requires enriching scientific knowledge about them, which opens the way for more research efforts, and proving its hypothesis that focuses on the importance of awareness and therapeutic tactics (such as the role of the family, school, and government agencies) in order to consolidate strategies to combat organized crime, which necessitated dismantling the nature of digital drugs and explaining their most important types and how to market them through the misuse of the GPL feature, and exposing their psychological, social, and technical causes and stating their psychological, social, economic, and sensory risks, then clarifying the most important solutions inherent in the tactics of reducing and limiting the drugs under study and their negative effects, so that the study comes out with a number of conclusions and recommendations, the most important of which is empowering legislative and judicial bodies and law enforcement with the necessary skills and tools to combat digital drug crimes effectively, as well as achieving balance The healthy balance between screen time and social time is compounded by the effort to create parent forums and online communities to share experiences and advice.

Abstract

The current research aims to test the relationship between Ambidextrous leadership behaviors and innovation in the workplace at Karbala University (some colleges of Karbala University). Often such environments lack organizational creativity due to the work routine followed, Ambidextrous leadership behaviors were tested through two types of behaviors, which are open behaviors and closed behaviors, while innovation in the workplace was tested through four dimensions. It is (individual innovation, group innovation, organizational innovation, innovation climate), To achieve the research goal, and based on the researchers' exploratory research data, a hypothetical model was adopted for the research that included the independent variable and the dependent variable, and depending on the model movement, two hypotheses were formulated, to test the validity of the hypotheses and collect information from the research sample (88) members of the faculty in the College of Administration and Economics The Faculty of Tourism and the College of Education, and the research adopted the questionnaire as a main tool to obtain the required data, and used the (Spss v.25) and (Smartpls) program to analyze the results, The research reached a set of conclusions, the most important of which is a clear weakness in adopting the behaviors of skilled leadership as well as creating a climate for creativity at work. Traditional and those related to research, development and innovation through developing their skills in training and development courses

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

The research aims to shed light on the importance and role of the external auditor's report in rationalizing the decisions taken by decision makers and to identify the most important basic contents of the external auditor's report as a concept, objectives and standards and the extent of their impact on credit decision-making in Iraqi banks. To achieve the goal of this research, an experimental study was conducted. It was subjected to a sample of credit officers working in (18) banks listed in the Iraq Stock Exchange, and their number reached (53) individuals, through the preparation of (4) hypothetical external audit reports, each of which includes one of the types of opinion expressed by the external auditor to measure the impact of the auditor’s opinion External factors on the elements of the credit decision represented in the size of the loan, the interest rate, the term of the loan and the size of the collateral required. ). The researcher concluded: "There is a statistically significant effect of the external auditor's report on the decision to grant credit."

Abstract

The banking crisis occurs in the banking system when cash withdrawals from all types of bank accounts by bank customers suddenly rise, that is, when the bank’s or financial institution’s liabilities are greater than financial assets and then its inability to cover the liabilities, then the cash and its equivalents are not guaranteed. The quality of the loan portfolio and the increase in bad loans from it have an impact on the financial position, and for this reason and in the aftermath of the recent financial crisis (2008), the International Accounting Standards Board, in cooperation with international organizations, issued the International Financial Reporting Standard (9) to recalculate the expected credit losses of financial instruments according to scientific grounds To avoid defaulting in debt repayment, the research focused on the challenges facing commercial and Islamic banks in Iraq in implementing the guiding regulations issued by the Central Bank of Iraq, which mandated the application of the standard as of 2019 in light of the capabilities available in those banks.
With the aim of the research to shed light on the requirements of the standard IFRS-9) and procedures for banks in the application of the standard and the role of the Central Bank of Iraq in monitoring banks to ensure that those requirements are met. The research reached several conclusions, the most important of which is that the timing of the application of the standard is not appropriate due to the circumstances that Iraq is going through, and many commercial activities have stopped due to the outbreak of the Corona virus with the decline in oil prices. 2019 until a later time until the appropriate environment for the application is available

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 research aims to shed light on the effect of credit risk on the share prices that economic units are exposed to, represented by commercial banks, the sample of the research, as a result of the credit facilities they grant, which are represented in loans and advances, and since these units earn profits through credit facilities, they bear some risks due to some default In terms of payment, where the risks relate to the return directly, as the higher the return, the greater the risk. As for the research sample, it was represented by commercial banks, which amounted to five banks listed on the Iraq Stock Exchange for the period from (2015-2019). Financial indicators were used to measure these risks as well as the use of the SPSS program. To analyze the data and test hypotheses, a set of conclusions and recommendations were reached that support the research, and the results showed a statistically significant effect of non-performing loans on stock prices. The research also found a statistically significant effect of the provision for credit losses on stock prices. Bad loans for some banks reached a dangerous stage, reaching (1.09) for the Assyrian Bank for the year (2017) and the Bank of Baghdad (0.82) for General (2018).

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

The research aims to evaluate the performance of banks using the PATROL model as a modern model that departs from traditional evaluation models. The model used is considered an early warning tool and includes five indicators: “(capital adequacy, profitability, credit risk, regulation, liquidity).” The research methodology included the use of the descriptive aspect based on books, research, dissertations, and theses, in addition to the use of the analytical aspect through the use of mathematical equations for the indicators of the model used. The research sample represented banks (Sumer Commercial, International Islamic) due to the availability of their data announced in the stock market, in addition to not displaying the research sample to any Violations during its banking work and throughout the research period extending between (2017-2022) for the purpose of making a comparison between them when using the model in evaluating their performance and determining the best in performance. The research hypothesis was proven that the PATROL model can be used in evaluating the performance of commercial and Islamic banks. The research reached a number of conclusions. The most important of which is that using the model helps bank management in identifying the strengths and weaknesses of performance, which helps decision makers develop effective solutions to obstacles and problems in a timely manner. One of the most important main recommendations of the research is directing banks to the necessity of following up on the performance evaluation process to achieve their banking soundness and ensure their sustainability and continuity in the job.