ملخص البحث :

Abstract The research aims to study and analyze the role of governance in achieving the necessary protection to ensure the rights of shareholders. The corporate governance and the obligation of companies to implement them which weakens the possibility of protecting the rights of shareholders and investors in The study applied to a sample of (42) special questionnaires in the analysis and represents (84%) of the total questionnaires distributed to investors and shareholders in all companies listed on the Iraqi market for securities, and the research concluded that the right of shareholders to obtain methods securing the registration, transfer and transfer of ownership of shares, as well as obtaining timely and material information relevant to the company and on a regular basis, The Board of Directors, the right to participate in the decisions as well as to obtain information resulting from the decisions concerning the amendment of the rules of procedure, the memorandum of association or the issuance of additional shares, or all that leads to the sale of the company, the most important recommendation of the company is necessary to the necessary Beneficiaries

ملخص البحث :

Abstract--- The technical revolution here and the modern manufacturing environment have a significant impact on the development of the accounting field of costs represented by these new developments in the accounting field, especially those related to these techniques to manage the target cost and enhance competitiveness (such as the production system on time, the flashing system, total quality management, costs and management on the basis and activities , Continuous improvement, target cost, advanced value engineering, benchmarking, constraint theory and balanced scorecard). Where these technologies have been able to affect the accounting system at cost and on the recruitment of these technologies to serve both private business organizations (sophisticated and electronically controlled and the use of flexible and integrated manufacturing systems). Keywords--- Technical Integration, Cost and Production Time, Developments in the Accounting Field.

ملخص البحث :

ABSTRACT The current research aims to address the knowledge pillars of both the fair value principle and the quality of accounting information, and the research aims to demonstrate the role of accounting measurement and disclosure in accordance with the fair value principle in the banking sector on the quality of accounting information and administrative decisions, and thus the impact on the administrative decision-making process. The following hypothesis has been put forward: The accounting measurement and disclosure in accordance with the fair value principle can help improve the quality of accounting information and thus aid in rational management decisions. The research sample is the Gulf Commercial Bank, which is one of the joint-stock companies listed on the Iraq Stock Exchange, and the current research has been applied in this bank for the years (2016-2019). In order to achieve the objectives of the research and test its hypothesis, the applied study method has been relied upon in order todemonstrate the effect of the fair value principle on the quality of accounting information.The research reached a set of conclusions, the most important of which is that fair value is one of the most appropriate measures in improving the quality of accounting information and making rational management decisions and that the principle of historical cost is the most reliable measure, but it is not appropriate for decision-making because the informationprovided by this principle represent events. Carried out by an economic unit in the past.

ملخص البحث :

ABSTRACT The health internal audit is a tool through which the strengths and weaknesses of the internal control system are discovered, with a review of the components of an effective control system, so the study aims to demonstrate the role of the health internal audit in improving the performance of health institutions to achieve sustainable development and to identify the control activities that help improve The problem was to understand the role of internal health audit in improving the performance of health institutions and its role in achieving sustainable development in the study sample (Al-Diwaniyah Teaching Hospital), and this was accomplished by making the basic assumption that internal audit The health care role is to improve the performance of health institutions to achieve sustainable development, and the study has reached a number of conclusions, the most important of which are the health internal audit, with the presence of an effective internal control system that works to ensure the achievement of goals and helps management in making appropriate decisions and striving to improve performance, which in turn contributes to achieving development. The study recommended the necessity of integrating the health internal audit with the internal control system to diagnose deviations and work to address them, which contributes to improving the performance of health institutions to achieve the goal of sustainable development and good health, ensuring a healthy life and promoting well-being for all.

ملخص البحث :

Abstract: The research aims to clarify the impact relationship between extreme risks and exchange rates and the impact of that on banking returns, while identifying the means through which extreme risks can be managed efficiently in a way that is compatible with the requirements of the contemporary environment. The research sample is the Iraqi banks listed in the Iraq Stock Exchange for the period (2011-2020). The research reached a set of conclusions, the most important of which was that there is a set of factors and reasons that affect the exchange rates, as the position of the balance of payments is the important factor in determining the exchange rate of the Iraqi dinar, and the exchange rate is determined by economic factors that reflect the structural economic gaps in the Iraqi economy, Where the extreme risks affected the exchange rates during the period under study, as well as the continued presence of the aggregate demand gap in the local economy, this explains the continued rise in the Iraqi exchange rate during this period. Keywords: relationship between extreme risks, Stock Exchange, aggregate