Abstract: The current research aims to identify the extent to which private commercial banks in Najaf Governorate work by sharing digital knowledge, represented by its two dimensions (sharing in internal digital knowledge, and sharing in external digital knowledge), and to explain its role in enhancing the performance of employees in administrative leadership towards the financial innovation system, represented by its dimensions ( Creativity in providing liquidity, creativity in investment, creativity in financing, creativity in pricing services, and creativity in risk management) , and to study the relationship and influence between them. And the application was done on a random sample of employees of some private commercial banks in the province of Najaf. As (70) questionnaires were distributed, and the number of questionnaires valid for statistical analysis was (56) questionnaires, the questionnaire was analyzed and the research hypotheses were tested by adopting the spss v.25 program, and results were reached, the most important of which is the existence of a correlation and influence relationship between participation In digital knowledge and the financial innovation system, the research also put forward a number of recommendations, the most important of which is that organizations should pay attention to digital knowledge sharing and the financial innovation system because of its positive impact on the development of banks.

Abstract: The research aims to show the extent of interest in knowledge and benefit from it in its various fields, where knowledge is the most powerful strategic source as a means of distinction and modernity, and then knowledge management emerged as a strategic entrance for organizations, as it has become one of the most important modern entrances as an important asset in achieving the goals of the organization and its role in the transformation towards The knowledge economy that focuses on investing in intellectual assets more than on tangible physical assets, and the process of sharing knowledge is an important part of knowledge management operations, as it is considered the trump card for the organization to value knowledge and achieve survival and is the key to the success of management. Organizations of all fields, whether industrial, educational or health, seek to reduce the impact of barriers to knowledge sharing in educational organizations and their departments, in which a number of individuals work with each other so that they are able to find appropriate solutions through continuous learning, as they are organizations capable of changing behaviors to reflect New knowledge and ideas. A questionnaire was used as a tool for data collection, and the distribution process was limited to the method of a simple random sample, so that the number of the sample studied was (226) individuals, and they are faculty members in some private universities of the Middle Euphrates region(Diwaniyah, Babylon, Najaf, Holy Karbala, Muthanna), the research sample, and the data contained in the form were analyzed by using the statistical program (Spss) based on the arithmetic means, standard deviations and correlation coefficients, simple and multiple determinant regression analysis, and the most important recommendations represented in The results show that private universities, private universities seek interest in using modern methods and methods in education to share knowledge, which contributes to improving the compatibility of its courses with international standards and standards in a way that achieves the necessary requirements for applying global indicators to reach outstanding performance.

Abstract: The current study aims to measure the role of the promotional mix through social media in the behavior of customer citizenship, and Study methodology depends on identifying a major problem that has been clarified through several questions centered on an important question is whether there is a role for the promotional mix through social media and customer citizenship behavior using the applied approach, and as a result, two main hypotheses of Study were formulated that draw the features and nature of the relationship between the variables studied. V.28) in order to verify the sub-hypotheses emanating from the two main hypotheses. In order to achieve the purpose of Study, the questionnaire form has been adopted as a basic tool for measurement based on previous field studies and research. The sample of Study was represented in the customers of Zain Iraq Telecommunications Company in the city of Diwaniyah, which numbered (271) customers, and Study reached several conclusions, the most important of which is the company's interest in using social media as an effective tool for the company in order to promote its services to its loyal customers, which leads to the definition and change of customers' perceptions of the brand, and the company is keen to provide commercial offers to reach customers through social media, Which contributes to the possibility of improving the company's interests in the dimension of sales activation by focusing on providing free gifts through social media, and Study also recommends the need to develop the possibility of the company's interests in the dimension of the spoken word electronically by focusing on encouraging customers to advise their colleagues to deal with the company's brand.

Abstract: The study mainly aims to determine the impact of the customer experience quality on the quality of designing the perception of mobile phone customers in Iraq, based on a major problem that was diagnosed with several questions, the extent of the perception of the interactive relationship between the variables in the field, and to form an expressive intellectual framework for the study, the customer experience quality was adopted as an independent variable, which consists of four Dimensions (interaction quality, results quality, access quality) and product design quality as a dependent variable that was one-dimensional.For the purpose of achieving the objective of the study, the questionnaire was used to collect data related to the variables of the study for a sample of 350 customers, and then analyzed it by adopting some statistical methods such as such as the mean, standard deviation, Pearson correlation coefficient, and coefficient of variation The data analysis was conducted using statistical software programs, specifically SPSS (version 24) and Amos (version 24). The study's findings revealed a significant correlation and influential relationship between the two variables. The conclusions reached by the study showed that there is a statistically significant correlation and effect between the customer experience quality and the product design quality. The study resulted in a set of recommendations, the most important of which is that organizations should take into account the quality of design in all stages of product development, from planning to marketing.

Abstract: Business organizations are actively seeking to improve and develop their performance to ensure their growth and continuity in the market and seek change for the better, especially in light of the risk and uncertainty that negatively affects the performance of those organizations if they are not met with work mechanisms that enable them to keep pace with the changes resulting from these cases. The study aimed to find out the impact of organizational change on strategic performance. Data was obtained through a questionnaire designed to measure the answers of the study sample. The questionnaire was distributed to the employees of the company. The study population consisted of workers in Asia Cell Telecom Company in Iraq, SPSS, v.24 and SMART programs were used to find out the results of the questionnaire in order to reach the nature of the relationship between the variables of the study. The study gains its importance from the fact that it is looking at an interesting topic in order to develop performance in a way that makes the researched organization in a competitive position in its field of work. The study showed the existence of a statistically significant relationship between the two variables, where it was found that the level of organizational change practice was medium, in addition to that the arrangement of the dimensions of the field of organizational change according to the arithmetic mean came as follows: organization culture, organizational structure, technology and finally human resources, where two dimensions obtained a degree Medium evaluation, namely: organization culture, and organizational structure. The study recommended the need to address the shortcomings that occur as a result of the company's management's weakness in attracting individuals with high skills and experience and encourage the company's management to strengthen the system of rewards and incentives through the selection of qualified individuals.

Abstract: The issue of economic diversification occupies a wide resonance at the global level and has a major role in revitalizing most of the global economies, especially oil ones, with a one-sided economy such as Iraq, So the study focused on the importance of economic diversification in Iraq and indicated the most important opportunities and possibilities available for Iraq after 2004, The gross domestic product of Iraq and the structure and volume of its foreign trade. The study emphasized the importance of economic diversification and its role in avoiding economic shocks and crises The study concluded that the gross domestic product of Iraq suffers from fluctuation as a result of its dependence on crude oil revenues at a rate of up to (96%) of the total revenues, in addition to the low economic diversification in Iraq and the dominance of the extractive sector in the formation of Gross Domestic Product. The study recommended the need to diversify the country's public revenues and sources of income and not rely on crude oil as the only source of income. It also recommended limiting imports, especially luxury ones, encouraging the import of productive goods that support and stimulate local production, and the need to eliminate financial and administrative corruption in all state institutions.

Abstract: Financial inclusion is one of the modern and important topics that have received great attention from the whole world, especially the banking sector, as a result of the great development in the field of technology, communications and information. It is necessary to keep pace with this development and try to provide the best services to the individual and as soon as these services are comprehensive on all his needs and how to exploit this inclusion in Achieving bank profitability, and the aim of the research is to identify indicators of financial inclusion and indicators of profitability for banks, as well as building a standard model for indicators of financial inclusion and their impact on bank profitability. the research hypothes.

Abstract: The quantitative tools are considered one of the most important tools of monetary policy affecting the macroeconomic variables, through which it exercises its role in influencing the monetary and financial markets, as the Iraqi economy faces many economic crises that negatively affect the money supply in Iraq. Achieving the stability of the money supply, and which of these tools is more effective, and to prove the research hypothesis (that the quantitative tools have an effective and significant role in determining the money supply in Iraq for the period (2004-2021)) The quantitative tools were analyzed and measured using the (ARDL) model, and the results proved that there are A co-integration relationship, and the research reached conclusions, the most important of which was that there is difficulty in direct targeting of market problems through monetary policy tools. Therefore, the monetary authority resorts to using the variables that deal with it directly and are linked to a stable relationship with the ultimate goals. The researcher recommended focusing on monetary tools that have a short-term effect in dealing with crises that occur in the real market (goods and services market), so that the response to these measures is quick.

Abstract: This research aims to identify the relationship between monetary policy indicators represented in (money supply, inflation) and their role in stabilizing the demand for money in Iraq for the period (2004-2020), and this was done by using and applying the used tests. In econometrics, where the (ARDL) test for integration was carried out, and the (ARDL) test for the model throughout the research period showed that there is a high response by the demand for money to changes in monetary policy indicators (money supply and inflation), and the interpretation coefficient R2 reached (97%) The response of money demand to changes in monetary policy indicators (money supply, inflation), as for the peg test, which is an indicator of a long-term currency. - Integration relationship between research variables.

Abstract: Crude oil price fluctuations and oil shocks leave real effects in the global market and thus reflected their impact in all countries of the world regardless of whether they are producing or consuming crude oil, and the study found that oil shocks occur as a result of external influences on the oil market, such as changes in factors affecting oil prices, which in turn lead to a sharp and sudden rise or fall in oil prices, It also recommends taking advantage of opportunities in which a state of relative stability is achieved in terms of prices and financial surpluses, by redirecting these surpluses towards supporting other economic activities, and increasing investment opportunities and more efficient productivity, in order to get rid of structural imbalances resulting from oil shocks.

Abstract: Oil production operations in Iraq went through different eras, starting with the dominance of foreign companies to invest Iraqi oil in the 1920s, going through the process of nationalizing Iraqi oil in the early 1970s, and ending with a new policy adopted by the Iraqi government, represented by contracting with foreign companies to develop oil production, because this sector was exposed to a decline in its technical and material capabilities and the destruction of infrastructure as a result of the conditions of wars and sanctions imposed on Iraq before the year (2003)and it was concluded through the research that the oil extraction process in Iraq is characterized by being the cheapest compared to the costs of oil production in the world according to international standards, but that foreign oil companies have set very high extraction prices, as the cost of producing one barrel ranges between (3-6 dollars), similar to the fields that are characterized by the depth of their wells, and thus the total costs of extracting one barrel rose to (15-20) dollars, and thus it is necessary for the Iraqi Ministry of Oil to work on developing an integrated plan of action in partnership with foreign companies to rebuild the infrastructure of the oil sector, especially production and export, and try to gradually increase the treasury capacities in export warehouses, and work on technology transfer and training the national staffs in the national role, in addition to its role in monitoring the extent to which foreign oil companies adhere to the controls and conditions set in the contract, especially if the oil companies have a role in achieving sustainable development, and ensuring that part of their revenues are allocated to activities that lead to achieving sustainable development

Abstract: The countries of the world have realized, as a result of their long experiences in managing their macroeconomic , that in order to advance the joints of the national economy and develop their domestic product, and then increase the rates of economic growth, this is achieved by expanding the variety of public revenues, whether through developing their traditional revenue sources or by finding new ones, and to clarify what Progress The research went to the analysis of non-oil revenues and an indication of their impact on the non-oil gross domestic product in Iraq for the period (2004-2021) The research has reached conclusions of great importance in this regard, including proving the hypothesis from which the research was launched, which indicates the weakness of the impact of non-oil public revenues (taxes and loans) in Iraq on the non-oil GDP during the period (2004-2021), which indicates The low contribution of the non-oil productive sectors (agriculture, industry) in the formation of the gross domestic product, and this is due to many reasons, including: the weakness of the productive base of the productive sectors of the Iraqi economy, the dependence of these sectors on traditional production methods, as well as the dependence of the Iraqi economy in its development on oil revenues And in a big way.

Abstract: Taxes are one of the important and important sources of public revenues, being one of the sovereign revenues through which the state can provide the necessary financial revenues to finance its public expenditures in addition to using it to direct the economy to achieve economic and social stability. Despite this, the role of tax revenues in Iraq was limited in achieving economic and social goals, given Due to Iraq's dependence on oil revenues mainly in financing public expenditures, the research reached a set of results, the most important of which is that increasing the effectiveness of the taxpayers' inventory system leads to an increase in activating the role of taxes in financing the general budget, as well as reforming the tax administration leads to increasing the effectiveness of taxes and increasing their percentage in financing the general budget for IraqThe most important recommendations reached by the research, the government should work to develop the tax system and address issues of weakness in it and solve problems related to taxpayers, and work to increase the effectiveness of the taxpayer inventory system and address tax evasion because they lead to an increase in tax revenues in public revenues.

Abstract: The research aims to highlight the link between analytical procedures and the quality of Control reports in relation to the audit of government contracts in government units, by addressing analytical procedures and Control reports, as well as the role that analytical procedures play in improving the quality of Control reports , and the extent of applying analytical procedures in the audit of government contracts, which in turn help improve the quality of reports Censorship .That the followers of the inductive method in the theoretical side of the research and the analytical method in the practical side, and the analysis of the data of the Department of contracts of Muthanna governorate In order to prove the research hypothesis, the sample of the study was tested for years (2021,2020,2019 ) The work was on two axes for each of the years of the research sample, where the first axis represents the analysis of the data of the accounting of contracts of Muthanna governorate related to contracts of projects of the education sector, and the second axis is the analysis of the reports of the Federal Financial Control Bureau, after which the data and Control reports were analyzed and comparisons (The use of analytical procedures in the audit of government contracts contributes to improving the effectiveness of auditors ' reports ) .A series of conclusions have been reached, the most important of which is the non-compliance with the application of instructions for the implementation of government contracts no (2 ) For a year 2014 As well as non-compliance with the execution of the budget execution instructions for the years of the research sample 02021,2020,2019) ) , And the failure to fully exploit the planned allocations in the plan of the main projects of Muthanna governorate and within the investment budget projects, attention to the application of analytical procedures in the audit of government contracts by auditors .The results of the study concluded several recommendations, the most important of which is the need for Muthanna governorate to comply with the instructions for the implementation of government contracts, and the instructions for the implementation of the investment budget for the years of the research sample (2021,2020,2019 ) , The full utilization of all annual allocations and the need to maintain and adhere to the application of analytical procedures in the audit of government contracts by the Federal Financial Control Bureau as it helps to improve the quality of Control reports .

Abstract: The current research aims to highlight the role of the statement of cash flows in evaluating the financial performance of a sample of commercial banks, as the statement of cash flows provides additional information that cannot be obtained from the rest of the other financial statements, and according to International Standard No. (7) the statement of flows must be classified cash into three main operating activities. This standard requires that this list be generated according to two methods, the direct method and the indirect method. The analysis of financial ratios is one of the oldest tools used in evaluating the financial performance of economic units, and useful indicators in the process of evaluating financial performance have been derived from the cash flow statement. The researchers reached a set of conclusions, the most important of which are: the existence of the importance of the relationship between the indicators of the cash flow list and performance indicators in evaluating the performance of commercial banks.

Abstract: The purpose of the current research is to activate the mechanisms of corporate governance based on accounting measurement and disclosure in accordance with the requirements of (IFRS 9), and to achieve this goal, the research adopted the Iraq Stock Exchange by focusing on the banking sector by (10) banks and for (4) years (National Bank, Bank The Islamic South, the Iraqi Credit Bank, the Bank of Asia in Iraq, the Iraqi Union Bank, the Middle East Bank, the Bank of Baghdad, the Mansour Bank, the Sumer Bank, the Elaf Bank), and accordingly it was relied on (the volume of investments, loans, capital adequacy, and the value of expected losses) , And to analyze the results, the (Excel) package was adopted, and as a result, the results showed that the International Financial Reporting Standard 9 provides detailed instructions for preparing financial reports, including measuring and disclosing financial assets, liabilities, and equity, through accurate measurement and disclosure in a timely manner. and financial liabilities, IFRS 9 helps to enhance transparency and accountability in corporate governance. In addition, the standard makes it easier to evaluate the performance of companies, allowing for more informed decisions.

Abstract: The research aims to clarify the requirements of International Accounting Standard No. 38 (intangible assets) and the importance of applying this standard in the Iraqi environment, and in the banks of the research sample in particular, and to the extent of its contribution to improving the quality of accounting information represented in the quality of profits declared to those banks, where the problem of research was the weak application of accounting procedures and treatments related to intangible assets represented in International Accounting Standard No. 38, The hypothesis was in the possibility of applying the standard in the banks of the research sample and that its application leads to improving the quality of accounting information (the quality of profits), and to achieve this was used four banks as a sample for research to apply the requirements of the standard, the researcher concluded that there is great importance of the standard in accounting for intangible assets in addition to the possibility of applying the standard to banks sample research and that its application has improved the quality of information accountant The most important of which is the quality of the declared profits as it canceled the capitalization of some of the expenses that those banks capitalized as intangible assets and were considered among the expenses, which led to the show of business results in a real way, and the researcher also recommended the need to recognize intangible assets that meet the recognition criteria contained in this standard in addition to working to develop the requirements of this standard in a way that contributes to the treatment of intangible assets developed internally and that training and development courses are carried out that enable those in charge of preparing Financial statements in banks from the application of the requirements of the standard

Abstract: The study aimed to clarify the impact of the relationship between the SIX SIGMA methodology and the financial performance of the banks listed in the Iraq Stock Exchange by identifying the relationship between the SIX SIGMA methodology and the financial performance indicators (the rate of return on equity, the rate of return on total assets, and the total liabilities to assets). And that during the period from 2016 to 2021 and in order to achieve the objectives of the study, the researchers used the descriptive analytical approach by designing a survey form and distributing it to the research sample, which included (7) banks out of the study population amounting to (46) banks, as well as the researchers used many statistical methods Others such as (standard deviation, arithmetic means, T test, F test, and multiple linear regression model for data analysis and validation of the study hypotheses. The study concluded a set of results, the most important of which are: The increase in the value of the variable SIXSIGMA by one unit leads to an increase in the value of the variable rate of return on equity by an amount 0.83 and an increase in the value of the SIXSIGMA variable by one unit leads to an increase in the value of the variable rate of return on total assets by 0.78, as the study recommended the need to apply the SIX SIGMA approach in commercial banks in order to reduce defects and errors in order to reach perfection

Abstract: The research aims to explain the role of social responsibility accounting in improving the value of the company, and this goal is achieved by identifying the concept of social responsibility and the concept of accounting for social responsibility as well as the concept of company value, as well as a statement of the role of accounting disclosure of social responsibility in the financial statements of industrial companies listed in the Iraq Stock Exchange Finance aims to improve the value of the company, by relying on the data of the annual financial reports of a sample of Iraqi industrial companies listed in the Iraq Stock Exchange, amounting to (25) companies, where a sample of those companies was selected (21) companies, where the sample represented a percentage of ( 84% of the study population for the period (2011-2020). The scale of Said, R., Abd Samad, K., Mohd Sidek, N. Z., Ilias, N. F., & Omar, N. (2018) was used to measure social responsibility, and the Tobin' S Q model) to measure the value of the company, and the role of accounting disclosure was demonstrated. Social responsibility in improving the value of the company through the statistical program (Spss). The research reached several practical conclusions represented in the fact that the six independent variables (disclosure of the company's strategy, disclosure of governance procedures, disclosure of products and services, disclosure of social objectives, disclosure of employment levels) had a significant impact on the value of the company at different levels. As for the recommendations of the research, the most prominent of them is that it is necessary to educate the managements of industrial companies of the importance of commitment to disclose social responsibility in their financial statements and to have an accounting system that includes all dimensions of social responsibility (company strategy, governance, products and services, community development and social goals, employment, and the environment). This is because the company spends on these dimensions.

Abstract: The research aims to indicate the extent of the impact of funding sources through internal indicators (the ratio of funding by ordinary shares, the ratio of funding with retained earnings) on financial stability through its indicators (the ratio of capital adequacy, the ratio of asset quality, the ratio of profitability, the ratio of bank liquidity, indicators of risk market sensitivity in private commercial banks from 2010 to 2019, with the research sample consisting of (7) private commercial banks (Tigris and Euphrates Bank for Development and Investment, Mosul Bank for Development and Investment, North Bank for Finance and Investment, Elaf Bank, Babel Bank, Iraqi Credit Bank). International Bank Ashur). Whether there is a direct relationship between sources of internal financing and financial stability for the consumer to discover?, conduct an investigation group of statistics for the producer of external financing, and use a search group of adjustments and methods for achieving the objectives and using the statistical programmed (Spss.v25). You will find a number of recommendations, the most significant of which are: the necessity to priorities company management above company finance, and the essential procedures to maintain the firm's stability and continuation.

Abstract: Most countries relied on maintaining international reserves in the optimal size because of their important role in facing internal and external shocks, and the problem of the study was what is the size and components of international reserves in the Iraqi economy for the period (2004-2021), One of the most important objectives of the research is measuring and analyzing the size of international reserves for the period (2004-2021), and the the research relied on the analytical method.The study reached a set of conclusions, including: During the research period, we note that Iraq has succeeded in make and international reserves, as in most years, during the research period, we find that international reserves have exceeded the standards of adequacy of international reserves, except in some years, and this is due to the drop in oil prices for several years because Circumstances including the global financial crisis of 2008, terrorist attacks, and the Corona pandemic. so that foreign currencies that are one of the components of international reserves in Iraq are mostly US dollars, if their percentage for some years is (60-70%) and what remains is for other currenciesThe study recommended: supporting the private sector by directing the surplus of international reserves for internal investment, and this in turn leads to economic growth that contributes to supporting the Central Bank in foreign currencies instead of the private sector’s dependence on foreign currency derived from oil revenues only, and setting a financial ceiling for imports and limiting smuggling and dependence On locally manufactured goods, especially luxury

Abstract: The aim of the research is to shed light on the impact of non-working assets on the profitability of commercial banks, where non-working assets, their causes, and methods of treatment were dealt with, as well as banking profitability, where a sample of two banks was selected and a time series extending from (2012-2020), For this research, there were two hypotheses represented by the relationship between non-operating assets and bank profitability, using the statistical program (Eviews). Which the bank bears during the processing and collection of those assets, and recommendations to banks to reduce these assets.

Abstract: The exchange rate is characterized by having a significant impact within economic activity, and affects macroeconomic variables, and has many reciprocal and intertwined relations between it and economic policies, including its relationship in the public budget. The article dealt with the impact of the exchange rate on the public budget (Iraq is a case study for the period 2005-2022), and the article problem was associated with the Iraq for the period (2005-2022)?.The article aims, through the relationship between the variables, to achieve some objectives:1. Explain The Moral effect Standard Analytical Exchange rate fluctuations in the public budget of Iraq for the period (2005-2022)2. The extent to which the exchange rate contributes to increasing the effectiveness of fiscal policy and the stability of the public budget in Iraq for the period (2005-2022).The importance of the article is evidenced by its connection with the importance of the exchange rate as it is a key linking tool between the local economy and international economies. The problem of the article was represented by the main question: - What is the impact of the exchange rate on the public budgets in Iraq for the period 2005-2022 , The community of the article was represented by the Iraqi economy, while the sample is represented by the public budget of Iraq . In this article, the standard statistical analysis method of the article was used to show the impact of the exchange rate on the general budget in Iraq through the use of statistical analysis software (12 reviews)The article reached a number of conclusions, including that the Iraqi economy went through volatile conditions throughout the duration of the article, as it suffered from multiple security and economic problems that left multiple effects directly or indirectly on the exchange rate and the public budget in Iraq, The article explained that there is an inverse relationship between the dollar exchange rate and the public budget , where a decrease in the exchange rate of any country leads to an increase in demand for its exports , and in the case of a decrease in the dollar exchange rate leads to an increase in the budget deficit. Finally the article concluded with a set of The need for the Iraqi state to achieve stability in prices in the event of a desire to devalue the currency to ensure that the cost of local products does not rise , As well as relying on modern and accurate methods in order to provide more accurate data on economic changes in Iraq, because this will make the results of studies more accurate and can be used to improve the economic situation in Iraq.

Abstract: bstract : Quantile regression extends the mean regression model to conditional quantiles of the response variable (Koenker and Bassett, 1978; Koenker, 2005). As a result of its capacity to take advantage of all available data in the analysis, the Bayesian method of analysis has become extremely popular. We proposed a novel estimation method and selected variables. Using Bayesian methodology for binary quantile regression. On the basis of the recently proposed scale mixture of normal distribution mixing Rayleigh density representation for Laplace distribution prior density of the parameters vector, new hierarchical models have been developed. Simulation Scenarios and actual data are used to evaluate the efficacy of the new method in comparison to two existing methods.

Abstract: In this paper, we proposed new estimation methods called (RVIF) to address the common problem of multicollinearity and outliers. For this we propose to use strong coefficient determination (RR2) instead of the classical R2 to obtain the strong variance inflation vector ( RVIF). In order to evaluate the performance of the proposed method, we compared it with the existing methods. The results indicated that the proposed method has a high performance compared to other methods for all cases of sample size, linear relationship ratios, and contamination percentage