Abstract: The research aims to identify joint auditing, its forms, advantages and disadvantages, shed light on the qualitative characteristics of accounting information, and focus on the suitability characteristic as it is one of the basic characteristics of accounting information and its measurement model, and the updates that these characteristics have undergone, And to explain the impact of the joint audit on the suitability of accounting information, and in order to diagnose the mechanism of influence exerted by the joint audit on the suitability of accounting information and to achieve the objectives of the study, the practical aspect dealt with a sample of companies listed on the Iraqi Stock Exchange, where its size reached 40 financial companies (banks, financial investment companies, and insurance companies), and the research relied on collecting its data from the time period extending from 2016 to 2021 and on a quarterly basis, where the linear regression equation was used to show that effect, and the study reached several conclusions, the most important of which is the existence of a positive impact of joint auditing on the suitability of accounting information.   

Abstract: Human resources management under strategic direction In the College of Economics and Administration Analytical study from a cost perspective Human resources in economic units in general and educational units, in particular, are considered a fundamental pillar of assets due to their great value compared to other assets. They are regarded as gatherings of services expected to be obtained in the future. The research aims to determine the extent of the impact of human resources costs on decision-making in light of the strategic direction by learning about resource management. Human resources and strategic direction, then explaining the role of measuring the costs of those resources in achieving the goals of human resources management from a cost accounting perspective . Educational units must face the great challenges of the increasing growth in the number of people coming to those units or exceeding their absorptive capacity. Therefore, the human resources management in educational units needed to confront these challenges and compete by achieving excellence. Accordingly, the research problem was built by asking, “Do human resources costs have an influential role in... Human resources management in light of the strategic direction in the unit (research sample)? Therefore, the research was based on a main hypothesis that human resources costs have an influential role in human resources management in light of the strategic direction in the unit (research sample The researchers relied on the descriptive/analytical approach in interpreting and analyzing the data used. The research reached a set of conclusions, perhaps the most prominent of which is that measuring the cost of human resources in universities according to scientific titles has a role in opening and developing postgraduate studies later. In light of the conclusions, the researchers presented a set of recommendations. Perhaps the most important of these is the need for the university and college administration to pay attention to studying and analyzing the costs of human resources and the need to exploit them optimally. Decisions at universities and colleges should be based on or take into account the costs of human resources and their importance in creating scientific departments and graduate studies.                                                   

Abstract: The research aims to know the role of sustainable marketing dimensions in enhancing the marketing ethics of mineral water production companies in the city of Dohuk through these companies’ interest in the environment and not harming the ecosystem in the future due to their ethics and advanced marketing practices, which help them provide products that support the environment and society, taking advantage of customers’ awareness. And their interest in environmental issues as they are the supporting force for them, as the research relied on testing sustainable marketing as an independent variable and marketing ethics as a dependent variable. The research chose a number of mineral water production companies operating in the city of Dohuk as the research sample, drawing a segment of individuals working in production units by ( 65) individuals, and the research reached a set of conclusions, the most important of which are: The results of the description and diagnosis of the individuals surveyed indicate that sustainable marketing plays a major role in the success of productive companies, through its ethical practice towards the environment and influencing customer behavior and responding to them, and thus outperforming productive companies. Competition, and one of the most prominent proposals presented was: The researched production companies must keep pace with technological changes and developments and tend to adopt modern and advanced concepts as a necessity for survival as a result of several factors such as increasing production, intensifying competition, and expanding markets, which contribute to identifying customers’ needs and desires efficiently and effectively.

Abstract: The study's main goal is to test the effect of social overload and irrelevant information on social media fatigue among social media shoppers. To achieve this, the study used the quantitative inferential approach and the data collection tool via an electronic questionnaire distributed to shoppers participating in social media specialized in shopping. The sample size was (416), and simple regression analysis was used to test the hypotheses. The results revealed a statistically significant effect of both social overload and irrelevant information on social media exhaustion and their combined effect on social media fatigue.

Abstract: The research aims to study the impact of the macroeconomic and institutional variables in achieving growth rates. The research started from the hypothesis that there is a positive direct relationship between the variables explained in the research and economic growth. To prove the research hypothesis, standard tools were used through the programming package (EViews 12). The (panel data) model was relied upon, and the research reached a set of results. It became clear that there is a relationship between the Gini coefficient and economic growth, as well as the effects of some political factors and foreign direct investment on economic growth, and the existence of a direct and significant relationship in the long run only between the coefficient Gini and the economic growth rate, as well as the existence of an inverse and significant relationship in the long run only between the political stability index and the economic growth rate. The research was divided into three sections. The first dealt with previous reference studies, while the second dealt with the relationship between the study variables, and the last dealt with the model or standard test.

Abstract: This study dealt with exploring the impact of transition to the digital economy on the development of accounting information systems, as it shed light on the importance of the integration of the elements of the digital economy such as digital transformation and smart technology in improving and forming accounting information systems. The study confirmed that these elements play a major role in enhancing the efficiency and accuracy of accounting data, which contributes to enabling institutions to make better decisions in the context of the advanced digital economy. This study aims to explore the effect of digital technology on the performance of accounting information systems and the quality of financial data. The study found a statistically significant relationship between the development of digital technology, improving the performance of accounting information systems and improving the accuracy of financial data. She also stressed the importance of technology integration in providing accurate and effective accounting information. The questionnaire was used as a major data collection tool. The questionnaire is carefully designed to ensure its compatibility with the goals of the study and based on previous research. The five -year Laker scale was used to assess reactions using options that include Using options including (strongly agree, agree, neutral, disagree, strongly disagree). And 59 responses were collected, and 54 questionnaires were analyzed after excluding 5 incomplete responses. The data was analyzed using descriptive statistics methods to understand and interpret the results. The study concluded with recommendations that include modernizing and developing accounting information systems to keep pace with the latest digital technologies and improve their performance, in addition to the necessity of providing continuous training to employees to ensure effective use of digital technology in the context of accounting information.

Abstract: This research aims to present a comprehensive and detailed overview of theoretical frameworks and empirical studies that have sought to analyze and interpret the mechanisms and channels of influence exerted by Foreign Direct Investment (FDI) on Tunisian exports. Additionally, it aims to construct a practical and objective model capable of identifying the nature, magnitude, and direction of this influence. This is achieved using the cointegration method, which relies on the Autoregressive Distributed Lag (ARDL) approach, along with the Vector Error Correction Model (VECM) for estimating short- and long-term parameters of Tunisia's equilibrium dynamics from 1980 to 2021. Based on the theoretical discussion of the overall impact of FDI on the host country's exports, the potential impact is divided into a direct effect through the increase of the host country's exports and an indirect effect that enhances the competitiveness of domestic investment through technology and knowledge acquired from the FDI entering the host country. The estimation results revealed a significant long-term positive relationship between FDI on Tunisian exports. Conversely, there was a negative and also significant relationship between both the real exchange rate and the growth in total fixed capital formation in Tunisian exports. This suggests the possibility of leveraging FDI as one of the variables enhancing exports in Tunisia, necessitating the adoption of an export-supportive exchange rate policy, complemented by capital formation that benefits from the positive indirect effects of the entry of multinational companies.

Abstract: The digital economy has caused significant economic and societal changes, which uses data and information technology as its primary components, is currently flourishing, and has emerged as a significant factor behind the economic development of numerous nations. The digital economy is becoming more popular these days, and it is expanding quickly in many countries. The goal is to review the available research to define the impact of the digital economy across a wide range of sectors. The findings are condensed into a framework that highlights the needs, motivations, and objectives of the digital economy across a range of industries to strengthen the economy and pave the way for its eventual widespread adoption. Together, the results of this research highlight how the digital economy can revolutionize a number of industries. The study is noteworthy for its thorough examination of the various ways that the digital economy affects high-quality economic development, providing stakeholders and policymakers with insightful information. This is complemented by other research that focuses on certain topics including the effects on the environment, innovation, financial inclusion, and the function of digital transformation in SMEs. However, in many areas, the digital economy will become increasingly significant in the future.

Abstract: The water problem is one of the most important problems facing Iraq at present because it is a downstream country and depends mainly on the waters of the Tigris and Euphrates rivers, which are considered international rivers according to international laws, but neighboring countries consider them as cross-border rivers and have controlled the quantities of water imported to it and have become a state of water instability as a result of cutting or changing the flow of rivers in addition to the establishment of projects and dams, which contributed to the decline in water imports. The research aims to diagnose the extent of the damage suffered by Iraq and analyze the risks it suffers from due to the instability of water supplies. The research assumes that the policy followed by the upstream countries doubled the risks to Iraqi water security. The research concluded that these policies had effects and risks on political and economic stability as well as environmental risks, which were pollution, migration, desertification, and others.     

Abstract: The research aims to identify the role of applying the International Accounting Standard (38) Intangible Assets in enhancing the value of football clubs, to achieve reform in the sports sector in Iraq, and to demonstrate the accounting reporting of intangible assets in the financial statements of sports clubs by the requirements of the International Accounting Standard (38). This study focused on player contracts (player registration rights) as a basic element of intangible assets in football clubs, by analyzing player transfer activity for a sample of Iraqi football clubs (Al-Karkh Football Club) for the years (2019 - 2022), and analyzing The club’s financial statements and re-preparing the financial statements after the process of reporting players’ registration rights. The study reached a set of results, the most important of which is that football clubs in Iraq treat the contracts of professional and local players as expenses, and are not recognized as intangible assets and that the period for which the club contracts with the professional player is often for one season, contrary to the instructions and rules of the football federations. The most important thing the study recommended is the necessity of recognizing player registration costs and capitalizing them in the balance sheet as intangible assets by International Accounting Standard (38) and adopting the player trading section in the profit and loss statement because of the positive results it achieved that were reflected in maximizing value. 

Abstract: The issue of gasoline demand is currently a major concern in the context of livelihood activities and is a fundamental pillar of interest at the local, regional, and global levels. Gasoline is a transparent, light liquid and a common fuel used in most vehicles such as cars and motorcycles. Gasoline is considered a major source of energy worldwide. Gasoline is primarily composed of hydrocarbons and is extracted from crude oil during the distillation process. Several other components are added to improve its performance, such as ethanol and other additives. The study aims to identify the nature of the relationship between gasoline demand and the most important explanatory variables affecting this type of commodity. It also aims to draw effective and appropriate economic policies to increase production in both the private and public sectors of this commodity. The research concluded several findings, including Demand determinants are best estimated using Ordinary Least Squares (OLS) for this type of data. The results of measuring gasoline demand determinants showed that the number of vehicles, total household income, number of vehicle licenses in the household, and number of household members are directly and positively related to the dependent variable. In light of the findings, the research proposes several suggestions, including Exploiting local energy sources to increase local gasoline production to reduce dependence on imports. Also, using renewable energy (clean energy) such as solar energy to power cars to protect the environment and reduce reliance on gasoline.

Abstract: This study aims to examine the influence of foreign direct investments on macroeconomic variables in Iraq from 2003 to 2021. The ARDL model employed standard analysis. The findings suggest no enduring correlation between foreign direct investment and gross domestic product, inflation rates, and gross fixed capital creation. The findings also indicated the presence of a sustained balance between foreign direct investment, unemployment, and the exchange rate, but it lacks statistical significance. The report emphasized the significance of implementing internal market changes to attract foreign direct investments.

Abstract: Fluctuations in the currency price have a real impact on various economic areas, the most important of which is the volume of imports and exports between countries. The trade relationship between Turkey and Iraq is considered one of the cases that illustrate this influence, due to geographical considerations between the two countries, and this is what created close trade and economic relations between them. The value of international trade is usually determined by the national currency of each country, and if the currency price is subjected to fluctuations for various reasons, the cost of imports and exports changes, and this affects the volume and value of trade between the two countries. The study aimed to demonstrate the impact of fluctuations in the price of the Turkish currency on the volume of Iraqi imports. The inductive approach and standard models were used to reach the goal of the study. Several conclusions were reached, including The results of the cointegration limits test at the 1%, 5%, and 10% significance levels showed the existence of a significant co-integration relationship between the study variables, and the results of the standard and statistical tests reflected the presence of a strong relationship between the independent variables (the price of the Turkish currency Against the US dollar, the inflation rate in Turkey, security and economic instability in Turkey) and the dependent variable (the volume of Iraqi imports from Turkey). Several proposals were also presented, the most important of which were: maintaining stable economic relations between Iraq with neighboring countries and its trading partners, and not having this relationship fluctuate between them due to global and internal crises.

Abstract: The study aims to know the impact of the internal public debt and the exchange rate on the general budget deficit, as the research variables and the nature of the relationship between them in the Iraqi economy were studied during the period (2004-2023). The importance of the study lies in researching and analyzing the relationship between the internal public debt and the exchange rate on the general budget deficit. And the economic dimensions of each of them through reviewing the theoretical and conceptual framework of the study variables and using the abular data analysis method, as well as using the quantitative aspect through the ARDL co-integration methodology. Through it, it was concluded that there is a significant relationship between the explanatory variables represented by the internal public debt (IPD), the exchange rate (ER), and the dependent variable, the public budget deficit (PBD). The nature of the relationship between the internal public debt and the budget deficit was inverse. While the nature of the relationship between the exchange rate and the budget deficit was direct, the most important ecommendations were to exploit opportunities to achieve a surplus in revenues through the rise in oil prices by establishing an investment fund to finance the budget when the deficit occurs and allocate part of it. To pay off the public debt, which provides the opportunity not to resort to borrowing, whether internal or external

Abstract: Based on the important and primary role played by electronic clearing in the daily banking transactions of any developed banking sector, which works to facilitate and smooth daily banking operations, thus achieving a stronger economy for countries and a better standard of living for their individuals, to reach results and estimates of the impact of electronic clearing on the banking solvency of a sample of Arab countries for the period (2011-2020), we resorted to the fixed and random effects methodology, which is based on the trade-off between three regression models, the first is the cumulative regression PRM, the second is the fixed effect FEM, and the third is the random effect (REM). Framing the theoretical aspects and experimental studies related to this topic, and using the balanced panel data methodology to prove this, the research results revealed the moral and negative impact of electronic clearing on banking solvency, with a coefficient of (1.050), which contradicts the theoretical frameworks and experimental studies that confirmed that high levels of electronic clearing enhance banking solvency, as a result of the lack of sound macroeconomic policies and favorable legal legislation to make the banking environment supportive of the positive impact of electronic clearing. While the variables of economic growth and credit transfers played a positive role in influencing the banking solvency index, with coefficients of (7.380) (1.160) respectively, which was consistent with the theoretical frameworks and experimental studies that confirmed the ability of economic growth and credit transfers to enhance the solvency of the banking sector  .

Abstract: Social media has become a valued platform to facilitate communication and informal learning for both individuals and organizations. Significant attention to academic and professional fields attracts these trends. The rapid growth of research in social media for informal learning is increasing day by day. However, there are limited existing research studies that are found including the Systematic Literature Review (SLR), surveys, taxonomies, and simple reviews. SLR aims to deliver a comprehensive review and a better understanding of social media for informal learning. This study conducts an SLR to gather, analyze, and synthesize the data. Social media for informal learning SLR includes articles from different libraries. 114 primary studies are selected after the review and selection process for social media for informal learning. Further, we analyze and categorize the selected primary studies according to the various relevant research topics including the user’s behavior, benefits, utilities, platform, tools for social media, and other topics.  For this SLR, most of the reviewed studies focus on social media for informal learning users’ behaviour that highlight the research work in the future. The main objective of this SLR is to indicate the enhancement of informal learning with social media and give a new direction of research. The study comprehends the use of social media for informal learning and differentiates between informal learning and formal learning. This study highlights social media for informal learning in research activities with diverse conceptual lenses for informal learning research adopted by social media.