ملخص البحث :

:The main idea in the research is to show the application of international standards in the accounting practices of the transformation of the accounting profession at the international level, which raises or stimulates some departments that are vulnerable to local competition or external competition as a result of globalization and progress in the field of information technology, One of which pushed most weak performance management to manipulate the lists to show the company a strong position and a stable situation for gains and investors, which led to the result of judicial disputes as a result of the impact on auditors or pressure by the administration led to the Which resulted in a financial crisis amounting to the bankruptcy of some companies or banks in Iraq so it was important to strengthen the accounting profession with the legal expert, which is the future product of the graduates of the accounting department through the introduction of legal materials that support the profession of accounting and familiarity with international standards and understand clearly And the importance of their applications.

ملخص البحث :

The research aims to reveal the effectiveness of lean accounting techniques that depend on flexible or lean production, which aims to maximize the value provided to the customer by reducing costs and enhancing quality by identifying enhanced performance activities, especially in light of developments in the economic arena and transformations in the field of information technology in an internationally open-world due to the transformation in the field of electronic commerce, which reflected on the performance of companies by increasing domestic and foreign competition, so the research focused on what is the lean accounting in the evaluation of electronic commerce, which is measured by the efficiency of the companies ’performance and the extent of its application and the existing culture of their employees and knowledge of the importance of electronic commerce and evaluating profitable production lines for corporate and expand the target base.

ملخص البحث :

Purpose: The objective of this study was to investigate the effect of financial crowding out on the banking sector, tested under the mediation of the two variables of banking sector indicators (total deposits ,Bank credit). Theoretical Framework: Although the studies conducted to clarify the effects of fiscal crowding-out were conducted in the context of public finances, there was a need to explore the effect of mediating interest rates as a result of increasing public debt to finance government spending. Design/Methodology/Approach: We used the methodologies of Ali Jaber and Hoda Abed (2003) to test the effect of financial policy variables to measure the size of the financial crowding out variable. Regarding the testing and validity of the hypothetical search model, path analysis was used within the structural equation modeling analysis. The study sample consists of 16 commercial and Islamic banks in the Iraqi banking sector, and it is inclusive of all the data of the banks listed in the Iraq Stock Exchange, for the possibility of generalizing the results fairly to the community.

ملخص البحث :

Purpose: The research aims to shed light on the financing of Small and Medium-Sized Enterprises (SMEs) in Dhi-Qar province and the role of private banks in that. Theoretical framework: The theoretical framework of study focuses on the defining of (SMEs), the method of financing the (SMEs) which included the operating loans and investment loans, the obstacles to financing, and the factors of success and failure in SMEs also included in theoretical framework. Design/methodology/approach: The study tool for the practical side was a questionnaire, and the study relied on the descriptive analytical approach, where the questionnaire was distributed (335) questionnaire on the owners of (SMEs) represented (Chamber of Commerce, The Business Federation, and the Chamber of Industry) and the number of questionnaires valid for analysis was (300) and the statistical program was used (SPSS.v.23), Research, Practical & Social implications