Abstract: This research aims to uncover the role of the worker's voice mechanisms in enhancing employees'engagement represented by (physical, cognitive engagement, and emotional engagement). The current study relied ona questionnaire tool to measure the level of availability of employee voice mechanisms and employee engagementwith private banks in central Euphrates governorates. (Diwaniyah, al-Najaf al-Ashraf, Babil, Muthanna, and HolyKarbala) The/ Republic of Iraq. And by using special statistical packages in the program (SPSS.V.25) and(AMOS.V.25), the results of normal distribution, modeling of the structural equation, reliability coefficient, internalvalidity, arithmetic mean, standard deviations, relative importance, and a matrix were extracted. Correlation, andregression coefficient, as results of the study, showed the existence of a correlation and influence between mechanismsof employees’ voice in increasing level of employee involvement in their employee.

Abstract: The research sought to determine the relation between the components of information technologyrepresented (human resources, physical components, software components, databases, communication networks) andelectronic purchasing, based on a set of assumptions that state that these activities are related to and affectelectronic purchasing, the study applied to al-etihad food industries company / babil / iraq, where the questionnaireform was used as a main tool for data collection, as the study sample reached (278) working individuals, and inorder to extract the required results, the statistical package (spss.v.25 & amos.v.25) was used. Correlation andinfluence tests were used to verify the study hypotheses. The results of the statistical analysis supported the studyhypotheses and showed the existence of a correlation and influence relationship for the components of informationtechnology on the electronic purchasing dimension.

Abstract: The purpose of the current study is to measure the role of customer acumen in adopting new productsrepresented by (emotional commitment, effort, product advantage, product novelty, personal standards, goalorientation, control system, and customer perceived participation) towards a group of sales delegates of mobilephone in Iraq, and the study sample was represented by (175) delegates distributed overCentral Euphrates governorates, which stimulated study to adopt questionnaire tool in order to measure theavailability of customer acumen and adopt new products in the studied sample, as well as strive to achieve resultsthat study seeks The answer is by adopting a set of statistical tools represented by the normal distribution, structuralmodeling equation, Cronbach alpha coefficient, mean, standard deviation, Pearson correlation coefficient by(SPSS.V.25), and regression coefficients that were extracted by the program (AMOS. V.24), this study found astatistically significant correlation and impact relationship between customer acumen and adoption of new products,which contributed to reaching a set of important results for major companies Perhaps most prominent of theseresults will be aimed at studied companies focus on achieving excellence in their products in order to improvecustomer acumen and attract largest possible number of customers, which contributes to improving customer acumenby Adoption a positive relationship with customers and ensuring maintenance of customer satisfaction and loyalty.

Abstract: The research aims to determine the relationship that career adaptability in enhancing the employee's wellbeing for a sample of private college professors in Babil Governorate. The sample size reached (207) professor staff.To achieve the goal of the research, the main hypothesis was formulated and verified using the correlation coefficientthrough (SPSS V.24) program. After analyzing the data collected through a questionnaire prepared using foreignmeasures (Savickas & Porfeli, 2012) of career adaptability (Zheng et al., 2015) employee's well-being, the studyreached several conclusions, perhaps the most important role played by career Adaptability for employees inenhancing employee well-being. The study ended with several recommendations, the most important of which was thenecessity for the researched colleges to adopt new strategies for the development of the career that goes beyond thetraditional understanding of the career as promotion and transition across the ranks of the career ladder to a betterand broader understanding related to the content of the jobs themselves and the changes that can occur in those jobsand tasks performed College professors and the future options available to them to develop their career.

Abstract: The aim of the present research is to reveal the role of the relationship between knowledge capitalrepresented by (human capital, relational capital, and structural capital) and the proactive behavior represented by(proactive organizational behavior, proactive behavior directed to colleagues, and individual proactive behavior),with the aid of the use of the questionnaire device that measures the level of availability of research variables incollege participants at the Islamic university thru the usage of a hard and fast of statistical gear represented through(regular distribution, structural modeling equation, Alpha-Cronbach coefficient, suggest, standard deviation,Pearson correlation coefficient, and regression coefficients that had been extracted by this system ( AMOS.V.24), andthe research reached a set of results, the most important of which is there is a significant correlation and effectbetween knowledge capital and proactive behavior, which led to a set of recommendations, the most important ofwhich is to increase the awareness of the research community members of the importance of knowledge capital andthe acquisition and development of knowledge in the university to ensure an increase in the desire of workers Inengaging in cognitive proactive behaviors that give value and distinction to the university compared to otheruniversities.

Abstract: Financial transactions in Islam are considered one of the legislations that it has set following the rulesof which the purpose is a commitment to what God commanded and a compassionate Islamic society, and Islam iskeen on sufficiency and justice in the Islamic economy, as it has been concerned with organizing transactionsbetween people in a way that guarantees to build a cohesive and compassionate Islamic society. In fact, financialtransactions in Islam are considered one of the legislations that it has set in accordance with the rules of which thepurpose is a commitment to what God commanded.Moreover, financial transactions play an important part in the Islamic economic system, allowing for true economicand financial transactions in all financial institutions, whether they are Islamic banks or other financing institutions.The research challenge is that keeping up with global financial transaction growth is followed by financialtransaction risks. Islamic financial contract formulas are more stable, but they require legal adaptation to keep upwith these changes.The research seeks to illustrate financial transactions in Islam and their money of great significance in the day-today dealings of the citizen and Muslim communities and in the organization of dealings in compliance with the valuesof Islamic law in a way that serves the general interest of society. The most critical suggestions made by the researchare the need to emphasize the role that Islamic financial transactions play in economic activity, as they are actualtransactions free of Usury (Riba), and to enable banks and financial institutions to follow commercial formulasaccepted by the Islamic regime in any way because of their great economic significance in economic activity ingeneral and banking activity in particular.

Abstract: Financial policy occupies an important position among other policies, because it can play a major rolein achieving the multiple goals sought by the national economy, thanks to its multiple tools, which are among themost important tools for managing economic resources in achieving economic development and eliminatingproblems that impede stability and economic balance. And one of the economic policies that have a significant role ininfluencing economic activity. The research aims to demonstrate the impact of fiscal policy on economic variables inIraq in light of the evolution of the structure of fiscal policy during the research period, and some macroeconomicvariables will be studied, expressed in (GDP, inflation Unemployment by focusing on two main aspects of fiscalpolicy, namely (public spending and public revenue), and fiscal policy derives its importance from its tools as publicexpenditures affect national economic activity, as they affect consumption, savings, and investment, and revenuesrepresent the resources they obtain. The state is to cover its expenses, and the more the state’s revenues andinvestment increase,the greater the state’s economic growth.

Abstract: This research aims to clarify the relationship of the timing of issuance of financial reports with the pricesof companies' shares, as well as to identify the effects of non-compliance with the timing of issuance of financialreports, as the importance of the research stems from the importance of the information contained in the financialreports because financial reports are the outcome of the financial and accounting operations prepared by theaccountants to show the results of the business of the economic unit The research was conducted on 8 companiesfrom the banking and industry sectors and for the years 2018 and 2019 in the Iraq Stock Exchange. The results of theresearch concluded that the timing of the issuance of financial reports has an impact on the prices of companies’shares, as the share prices of companies that adhere to the timing of issuing financial reports increase and the shareprices of companies that are lowered Delay in issuing financial reports promptly.Second:

Abstract: This research aims to apply the Balanced Scorecard in the service units to evaluate their strategicperformance and then providing some recommendations to improve this performance, and the research wasconducted within two years (2018) and (2019) and through the four perspectives of the Balanced Scorecard, namelyThe financial perspective, the customer perspective, the internal operations perspective, the learning and growthperspective, as the researchers used financial and non-financial data within these four perspectives, which are allused within the Balanced Scorecard to evaluate the unit’s strategic performance. Data were through the records ofthe Treasury Directorate of Muthanna Governorate and the units linked to it financially. The results showed that thedirectorate’s performance was weak in all perspectives, except for the customers ’perspective, in which thedirectorate’s performance was acceptable. For the two years (2018) and (2019), and in light of these results, theresearcher presented a set of suggestions that can be used in the field of evaluating the performance of theDirectorate as well as other service and non-profit units..

Abstract: University of Al-Qadisiyah/College of Administration and EconomicsCorresponding Author : Ahmed Redha Mohammed Abstract : The lease contracts are an important financing method that companies use as an alternative toborrowing to obtain assets for use in their production process. Usually, companies resort to leasing the asset insteadof buying it, either due to the lack of liquidity with the company or its desire to maintain its liquidity or the high costof the opportunity and due to the importance it has acquired. The issue of lease contracts and as a result of thecompanies ’reliance on them as an alternative to meet the needs of assets. The leasing activity has received greatattention from the accounting organizations interested in issuing international accounting standards worldwide, suchas the International Accounting Standards Board (IASB). The Board has issued the International FinancialReporting Standard IFRS 16 related to lease contracts, To find a solution to the classifications of the types of leasecontracts, and the research aims to identify accounting for lease contracts following international accountingstandards and in particular to identify in particular the International Financial Reporting Standard (IFRS 16) leasecontracts and to the possibility of its application in Iraqi companies and its effect on the lists Financial.

Abstract: This study aimed to highlight the importance of developing accounting curricula in Iraqi universities byrelying on an accounting education program that simulates the requirements of international accounting educationstandards and thus reflects on the development of the reality of the practice of the profession, and to achieve theobjectives of the study and test its hypotheses, a descriptive and analytical approach was followed in the research todescribe and analyze accounting education curricula for accounting departments In Iraqi public universitiesThe study reached several results, the most prominent of which is that accounting education standards contribute tothe design and development of accounting programs and that current accounting education programs in Iraqi publicuniversities still follow traditional methods and there is no correlation between some accounting topics, Therefore,the study recommends that it is necessary to review and formulate the curricula. To ensure the application ofaccounting standards for education and in accordance with the requirements of the labor market and keep abreast ofdevelopments and environmental changes.

Abstract: Because there is a deficiency in the use of scale historical cost that has been used for several decades asa basic principle for accounting measurement. The search for international accounting standards continues,including the fair value measurements in accordance with Financial Reporting Standard 13. To achieve the goal ofthe research displaying the effect of accounting for fair value as a measurement method in determining the value ofthe company in accordance with international accounting standards, including International Accounting Standard13, The research sample has selected from a group of Iraqi banks included in the Iraq Stock Exchange, namely AlMansour Bank for Investment, Bank of Baghdad, and the Iraqi Investment Bank. The curriculum was adopteddescriptive and analytical data of some Iraqi banks registered in the Iraq Stock Exchange. The researcher reachedseveral conclusions, the most prominent of these was the existence of an impact relationship of accounting on fairvalue in accordance with International Accounting Standard 13 on the value of the company in financial institutions.The researcher recommends the need to pay attention to the actual application of the fair value concept, due to theadvantages in accounting measurement and disclosure and because of its preference over historical cost.

Abstract: This research aims to reach the best set of ratios derived from the list of cash flows and profitability ratiosthat can be used to predict the distress of industrial companies listed on the Iraq Stock Exchange at an early date inorder for the management to intervene to take appropriate corrective measures, and to achieve this, (22) were used.Ratio, for a sample consisting of 8 companies, half of which are distressed and the other half are non - distressed, forthe period (2017-2018). (5) ratios were reached, through which the research objectives could be achieved, and thefollowing model was formulated:Z = 28.431 x 1 + 11.514 x 2 + 2.233 x 6-9.587 x 10-29.365 x 17The accuracy of the model was also tested in predicting the distress of industrial companies listed on the Iraq StockExchange a year before the distress, and the degree of accuracy was 87.5%.

Abstract: In some multiple regression applications, the number of predictors has become large, and for this reason,the Sufficient Dimension Reduction (SDR) theory (Cook, 1998) has received much attention. The idea of SufficientDimension Reduction (SDR) is to replace X with a low-dimensional orthogonal projection on the subspaces ()without Loss of information about the distribution X without assuming any specific model. The target of the SDR isthe central subspace many methods have been worked out to find and one such method is the inverse regression (SIR)slices (Li, 1991). Applied in different fields, SIR has proven robust for dimension reduction (DR) approach and iseffective in handling high dimensional (HD) data and sufficient tools to deal with dimension reduction (DR) inconditional regression (Li and Yin, 2008). However, it does produce linear combinations (LCs) for all the originalpredictors. As a result, interpretation of SIR estimates can be difficult and sometimes misleading.This paper will use methods that combine SIR work with the Lasso method. Ni et al. (2005) A note on shrinkagesliced inverse regression (SH-SIR), Li and Yin (2008) Sliced Inverse Regression with Regularizations (RSIR) and Linet al.( (2018) Sparse Sliced Inverse Regression Via Lasso (SIR-L) methods in analysis sample data for high bloodpressure and the factors affecting it

Abstract: Abstract: The machine learning technique such as random forests and regression trees, arenonparametric methods that it recently used for regression estimation. In these methods, the variance of randomerrors needs to be constant, but that’s not true always, especially, in the financial data. Unfortunately, the financialtime series suffer from the volatility that happens during different periods where the researchers were an effort tosolve this problem by combining the random forest and the regression trees with the GARCH model. In this paper, weuse these methods to estimate the conditional variance of the GARCH model to forecast the exchange rate ofIQD/USD.

Abstract: Whether we "eat to live or live to eat" remains the same, as we are consuming beings, we live byconsumption and for this we seek and its tools and means to defend and fight, and even investment if we go deep inour analysis represents a transitional consumption in its nature and final in its functions according to economic logic. Our study examines the interests of economists in this phenomenon in terms of their development laws , the ethics oftheir organization and their motivations for economic growth, with an emphasis on trying to measure the relationshipbetween consumption as an independent variable and the GDP in Iraq for the years 1990- 2015 as a dependentvariable, taking into account the varying objective conditions of the extent of the study period and swing between araging war and a delayed breakthrough, if we just tried and that we have sinned away from the sincere intention andeffort.It can be concluded that consumption and investment are two dimensions of a single process.Investment is in factsustainable consumption through the interaction of its components, creating final consumer tools and media, andconsumption by nature is a hidden investment whose inputs shift from the solid image to its decaying counterpart,that is, from matter to energy as the fuel without which it lived. Being on the face of the simple, so our description ofconsumption as the fruit of production is as we say that death is the end of life, both inevitable and inevitable

Abstract: Financial inclusion is of importance in the economic community, and its importance in achievingdevelopment and addressing poverty, Iraq seeks to promote financial services as needed to reach the goals offinancial inclusion, and with the rapid and tremendous development of technology and the emergence of manyinnovative services that have contributed to the management and organization of financial sector operationsFacilitating access to financial services, technology has taken an increasing role in accelerating financial inclusion,Therefore, this study aims to know and demonstrate the extent of the contribution of financial and technicalinformation technology to enhancing financial inclusion by addressing the concept of financial technology, itscharacteristics, and components.

Abstract: This study aims to clarify the relationship of commitment-based human resource management practices toachieving high-performance, as commitment-based human resource management practices among the strategicapproaches to human resources management that private educational organizations can adopt to facing thechallenges facing their work. The researchers have used an intentional sample to test the relationship impact andcorrelation of commitment-based human resource management practices to its dimensions represented by (selection,compensation, and training and development), and high-performance in its dimensions represented by (continuousimprovement, openness and action orientation, management quality, employee quality, and long-term orientation. ).The questionnaire has been used as a tool to collect data, and that has been distributed to (400) teaching staff inIraqi private universities in Middle Euphrates. The returned questionnaires reached (395) and valid (377) forms. Forprocessing collected data and information, the researchers used many statistical methods, arithmetic means,standard deviation, correlation coefficient, and by using the program as the SPSS VR .24 and AMOS VR.24. Thisstudy had reached a set of conclusions, the most important of which is that through commitment-based humanresource management practices, the high-performance of the find that universities can be enhanced. This study hasbeen presented many recommendations, the most important of which is the necessity of focusing the universities onusing the latest methods, approaches, and practices for managing human resources to develop the skills of theteaching staff in a manner consistent with the rapid developments..

Abstract: The study used three of the most important variables that constitute in their changes and movements asignificant impact on the level of economic activity. This study could specify the relationship between the interest rateand the inflation rate on the one hand, and explain the relationship between the interest rate and the money supply onthe other. Stability tests, via using unit-roots, showed that the variables were not stable at the general level, butrather they proved stable in the initial discrepancies. The tests could also show that the variables were jointlyintegrated; this led to the conclusion that there was a long-term equilibrant relationship among them, which meansthat the movements of the variables do not diverge considerably from one another, rather, they behave similarly.

Abstract: The research aims to discuss the concept of information and communication network technology,describe the computer information systems used in the work of the General Commission of Taxes (GCT) and shedlight on the benefits that accrue to tax administration departments as a result of using information andcommunication network technology. The research used a questionnaire to collect the relevant data. Thequestionnaire was distributed to a sample containing (70) officials who work in the departments of the GCT. Thefive-point Likert scale was used in order to measure, analyze and interpret the opinions of the research sample. Theresearch also used a number of statistical measures and methods to analyze and interpret the collected data. Theresearch reached important results that there was a strong positive correlation between the main two variablesInformation and communication network technology and tax work. Moreover, the research reached another resultthat indicated the rejection of the null hypothesis and acceptance of the alternative hypothesis that there is an effectof the two main variables. The research concluded a number of conclusions, the most important of which are,Information and communication network technology provides a wide scope to benefit from the applications of thistechnology in strengthening the tax accounting process with taxpayers and obtaining information about them bylinking tax departments with an information network with internal and external parties that can cooperate with themto obtain various information through electronic exchange of data that it supports the occurrence of financialoperations carried out by the taxpayers. This is the most important step of the tax accounting process. The researchreached a set of recommendations, the most important of which is, The need for the tax administration to adoptmodern technological means and methods based on the information and communication network technology whenconducting the tax accounting process with the taxpayers to ensure the speed of completion and accuracy of taxaccounting and raising the efficiency of tax work.