Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

s The study aims to identify the fairness in the distribution of municipal services between  municipal districts and areas, from point of view  of municipal chamber staff and from the point of view of the citizen. It also aims to identify factors affecting the fairness of the distribution of municipal services. Municipal services were being studied : hygiene and waste, water supply, sewer, creating gardens,  and street paving .Factors which  examined its impact on municipal services are: resources available to municipal chamber, the managerial  process at municipal chamber,  and factors in the external environment surrounding  municipal chamber.The results of the study showed that level of the e

The current research variables have received increasing attention in the recent period because they are one of the important issues affecting the future of organizations, as a result of the speed of environmental variables that have greatly affected organizations and for the purpose of explaining the relationships and links between research variables, as this research presents a test "the type and direction of the relationship between strategic foresight capabilities As an independent variable and green creativity "as a respondent variable. A set of questions has arisen about the basic research problem, including what is the nature and level of interest in the research variables (strategic foresight capabilities an

The research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.

The research summarized a set of conclusions, the most important one was the consistence of analysis result with the test of the major two hypotheses (The first

المقدمة ومنهجية البحث

تتفق أغلب الأدبيات ومنها المحاسبية, بأن الخطوة الأولى في وضع وتقييم أي نظام إداري أو محاسبي هي في صياغة أهداف ذلك النظام لما لذلك من أهمية في توفير معيار للحكم على كفاءة التطبيق من عدمه.

وتعرف الأهداف بأنها (النهايات التي تعمل أو توجه النشاطات باتجاهها أو هي النهايات التي تطمح النشاطات تحقيقها). ( 1 ) ..,

 كما تعرف أيضا بأنها (الأ

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency cent

تشكل سوق الاوراق المالية ركناً اساسياً من اركان هيكل النظام التمويلي في النظم الاقتصادية المعاصرة، لما تقوم به هذه الاسواق من دور مهم في حشد المدخرات المحلية وتوجيهها في قنوات استثمارية تعمل على دعم الاقتصاد القومي وتزيد من معدلات الرفاهية الاقتصادية لافراده، فضلاً عن كونها مرأة للوضع الاقتصادي العام في البلاد.

ونتيجة للروابط القوية بين سوق الاوراق المالية والاقتصاد، عُدّ استقرار ونمو

The research aims to identify the concept of green taxes and their role in reducing environmental pollution through the poll of Abnh of taxpayers and employees of the General Authority for taxes totaling 200 individual .autam adoption of the resolution as a tool head for the collection of data and information from the sample and analyzed their responses using a statistical program (spss - 10), and calculating the percentages and the arithmetic mean, standard deviation and research found to a number of conclusions, notably the lack of legislation with the challenges and the difficulty of the existence of a measure or a standard lack of planning for the application of environmental taxes that the state taxation application between the Gene

objective  the research to diagnosis and interpretation of the nature of the effect between the  basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and I've tested this research in the private banking sector represented by (7), especially in Baghdad, Iraqi banks, and applied research on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use the researcher questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test

The research aims to employ one of the most important strategies for recovery from the crisis of the Covid-19 pandemic, which ravaged the economies of the entire world and its various sectors, including the banking sector, through financial technology that is based on digital transformation to achieve financial sustainability and the creation of innovative financial value chains in light of the decline in the banking sector as a result of The negative effects of the Covid-19 pandemic, be guided by the relevant international accounting standards to control the risks associated with financial technology. To recover from the Covid-19 crisis, the research came out with a set of recommendations, most notably financial technology from