Vol. 5 No. 03 (2025): Volume 05 Issue 03

The internal auditing function is considered one of the most important functions in organizations, as the internal audit department is directly linked to senior management. It audits all financial and non-financial matters and evaluates how departments adhere to internal control policies and procedures. This is achieved by using internal control evaluation tools. The internal auditor provides an impartial, fair technical opinion in the reports submitted to senior management to achieve the set goals. In return, a program is developed to improve quality, monitor the internal auditors' adherence to professional ethics, assess the efficiency and effectiveness of internal audit activities, and identify available opportunities for improvement. The research problem lies in identifying the role of internal auditing in evaluating internal control in general and at Al-Nahrain University in particular. It also aims to investigate whether a program for quality improvement contributes to enhancing the effectiveness and efficiency of internal audit activities. The research aims to determine the necessity of the internal audit function in institutions and the ability of the organization to achieve its objectives through evaluating internal control, as well as the importance of having a quality improvement program. One of the most important conclusions and recommendations reached is that the number of staff does not match the volume of work, as the number of students admitted to our university exceeds the planned capacity. Additionally, the lack of a substitute performing the duties of the authorized person in their absence leads to the authorized person taking the laptop outside the university without obtaining the proper approvals to perform the work. It is essential to provide sufficient staff working in the departments (colleges) to avoid mistakes and complete tasks on time. Furthermore, a substitute should perform the tasks in the absence of the authorized person to prevent taking the laptop outside the institution.

The article analyzes the state of housing construction, calculated from the main indicators of the level of urbanization in the region, using the example of the Kashkadarya region. In the analysis, the housing was divided into individual and multi-storey, and the processes of growing the height of the areas were assessed on the basis of a vertical growth index. According to the results, the vertical growth index in ten areas of the province was lower than the provincial average, indicating a high inter-territorial inequality in the construction of multi-apartment housing.

This research compare the disadvantages and opportunities facing Uzbekistan in its efforts to improve its position in the international labor market. It analyzes the current situation of state of Uzbekistan’s workforce, identifies key areas for improvemеnt, and explores strategies for еnhancing competitiveness and promoting labor mobility. The article considers factors such as, minimum wage, unemployment, labor market policies, and the attraction of foreign investment, offering recommendations for strengthening Uzbekistan's role in the global economy.

Our study specifically used time series models, namely OLS and VAR models. Through these studies, we can know exactly which areas are failing and which areas we can focus on to achieve the desired results. However, it also shows how low the effectiveness of the actions we are currently taking is.

Artificial Intelligence (AI) is transforming modern management by enhancing team effectiveness through advanced decision-making, seamless communication, automation, and performance optimization. AI-powered tools equip managers with predictive analytics, real-time collaboration features, and workflow automation, fostering greater efficiency and data-driven strategies. However, AI integration also presents challenges, including trust concerns, ethical dilemmas, job displacement anxieties, and difficulties in addressing human emotions and creativity. This paper provides a critical analysis of AI’s influence on team effectiveness by reviewing existing literature, outlining its key advantages and challenges, and identifying future research opportunities. The findings underscore the significance of human-AI collaboration, ethical AI governance, and the development of AI systems designed to augment human capabilities rather than replace them.

This article provides information about the concept of "Artificial intelligence", which has become a topical issue today, the importance and economic effect of its introduction. The economic impact of introducing artificial intelligence (AI) into the economy will also be analyzed. The effectiveness of AI technologies in the areas of production processes, service industries, and economic resource management will be studied, as well as their role in changing the labor market and workforce, and creating new jobs.

This article analyzes the main features and development directions of international tourism management. The legal, economic, cultural and technological aspects of international tourism management are covered, and its importance for global markets is emphasized. The development of international tourism infrastructure plays an important role. The article also expresses its views on the future of international tourism management and its impact on the global economy.

Purpose: The research aims to test the association between artificial intelligence and electronic accounting disclosure for financial reports. Artificial intelligence could affect the efficiency and effectiveness of electronic accounting disclosure for financial reports.

Design/methodology/approach: This research collects the data by using the questionnaire technique distributed to accountants and auditors in companies listed on the Iraq Stock Exchange and financial analysts in financial brokerage companies.

Findings: This research finds that the application of artificial intelligence techniques positively impacts the efficiency and effectiveness of electronic accounting disclosure. Thus, artificial intelligence techniques have many advantages and positive impacts regarding the necessity of their application in business companies.

Originality/value: Although many studies have investigated electronic accounting disclosure, no research has addressed the association between artificial intelligence and the efficiency and effectiveness of electronic accounting disclosure in financial reports in emerging markets in Iraq. In addition, this research shows the importance of the efficiency and effectiveness of electronic accounting disclosure in financial reports to inspire companies to provide financial reports with a high level of transparency. Also, the results offer valuable insight into improving the quality of financial reports to attract foreign investors.

Economic knowledge constitutes one of the most important pillars on which economic development depends across various economic sectors. The latter utilizes a set of factors that ensure its continuity and the sustainability of proper operations. According to the latest research papers on economic diversification and its relationship with innovation and technological development, the researchers sought to elucidate this relationship by examining the most significant economic developments. Education has long been considered a critical factor influencing the economic growth of any country. Education can be defined as the process of acquiring knowledge, skills, values, beliefs, and habits that help individuals develop their personalities and improve their social and economic status. The relationship between education and economic growth is a complex issue that has been studied by economists, policymakers, and sociologists for many years. In this section, we will explore the various aspects of the link between education and economic growth, and why education is considered a key driver of economic development. Education is regarded as an important investment in human capital development. Human capital refers to the knowledge, skills, and abilities possessed by individuals that can be used to create economic value. Education is a fundamental element in human capital development because it provides individuals with the knowledge and skills necessary to participate in the labor market and contribute to economic growth. Education also helps increase labor productivity, which can lead to higher wages and improved living standards. Furthermore, education plays a crucial role in promoting innovation and technological advancement. It equips individuals with the knowledge and skills needed to develop and apply new technologies, which can result in innovation. Innovation is a key driver of economic growth, as it helps increase productivity, reduce costs, and improve the quality of goods and services.

This research looks at how audit quality affects the cost of capital at many phases of the company life from 2012 to 2014. The independent variable is audit quality; the dependent variable is capital cost. The study investigates how audit quality affects the cost of capital throughout the stages of the company listed on the stock exchange, including growth, maturity, and decline. The results reveal a noteworthy link between capital cost and audit quality. High audit quality improves investor trust in the expansion phase, therefore lowering capital expenses. Financial stability and openness help companies in the mature stage, therefore enhancing the negative association between audit quality and capital expenditures. Financial difficulties, however, restrict the efficacy of audit quality in lowering capital expenses during the declining period. The research emphasizes the need of good auditing in reducing information asymmetry and thereby decreasing financing costs at many phases of business life. Investors, regulatory authorities, and financial managers trying to maximize capital structure choices depending on company lifecycle dynamics might find great value in these ideas.

In the digital era, higher education institutions must adopt innovative marketing strategies to remain competitive. This paper explores the significance of digital marketing in the education sector, emphasizing strategies such as SEO, social media engagement, content marketing, and email campaigns. The study analyzes successful digital marketing implementations, highlighting their impact on student recruitment, institutional branding, and global reach. Additionally, challenges such as technological advancements, resource limitations, and increasing competition are discussed. The findings suggest that higher education institutions must continuously optimize their digital marketing approaches to attract and retain students effectively.

This study investigates the financial strategies employed by Nigerian manufacturing firms to sustain market performance during periods of economic recession. Using a mixed-methods approach, the research combines quantitative analysis of financial data from a sample of firms with qualitative insights from interviews with industry executives. The findings reveal that firms adopting proactive financial strategies—such as cost optimization, diversification of revenue streams, and strategic debt management—demonstrated greater resilience and outperformed their peers in terms of profitability and market share. Additionally, the study highlights the role of innovation and digital transformation in enhancing operational efficiency and competitiveness during economic downturns. The results provide valuable insights for policymakers and business leaders seeking to navigate recessionary challenges and foster sustainable growth in the manufacturing sector. This research contributes to the broader discourse on financial resilience and strategic management in emerging markets, offering practical recommendations for firms operating in volatile economic environments.

Introduction:

The manufacturing sector in Nigeria, a cornerstone of the nation's economy, faces significant challenges during periods of economic downturns, such as recessions. These challenges include declining demand, inflation, exchange rate volatility, and rising production costs. The ability of manufacturing firms to develop and implement effective financial strategies during recessions plays a critical role in their survival and market performance. This study explores the financial strategies adopted by Nigerian manufacturing firms to mitigate the adverse impacts of recessions and enhance their market performance.

Methods:

This research employs a mixed-method approach, incorporating both quantitative and qualitative data. A survey of 100 Nigerian manufacturing firms is conducted to collect primary data on the financial strategies they adopt during recessions. The study also analyzes secondary data from financial reports, industry publications, and government statistics to understand the broader economic context. Statistical analysis and thematic coding are used to examine the relationship between financial strategies and market performance.

Results:

The study reveals that Nigerian manufacturing firms primarily adopt cost-reduction strategies, diversification of product lines, and strategic pricing to navigate recessions. Additionally, firms that focus on liquidity management, debt restructuring, and strategic alliances tend to perform better during economic downturns. Firms with strong financial governance and access to foreign currency hedging tools also exhibit more resilience to external economic shocks.

Discussion:

The discussion highlights how the adoption of specific financial strategies, including lean operations, inventory management, and innovation in product offerings, helps firms mitigate the impact of recession-induced challenges. Furthermore, the role of government policies and macroeconomic factors in influencing the success of these strategies is examined. The paper concludes by offering insights into the best practices for Nigerian manufacturing firms to enhance their market performance during periods of economic instability.

Conclusion:

Financial strategies are critical to the resilience and growth of Nigerian manufacturing firms during recessions. Firms that are proactive in adopting robust financial management practices—such as cost management, diversification, and liquidity optimization—are better positioned to weather the effects of recessions and emerge more competitive in the long run. Policymakers can support these firms by providing favorable economic environments, improving infrastructure, and facilitating access to financial resources.

This study examines the impact of automating administrative procedures on the quality of banking services at the Iraqi Trade Bank for the year 2024, focusing on employee experience. A mixed-methods approach was used, including a literature review, descriptive analysis, and qualitative interviews with 159 bank employees in Baghdad. The results reveal a positive relationship between the automation of administrative procedures and the improvement of banking service quality. Factors influencing the adoption of automation include cost, infrastructure, human resources, and the regulatory environment. The study concludes with recommendations to enhance automation and service quality within the Iraqi Trade Bank, contributing valuable insights for banking institutions and decision-makers in Iraq's financial sector.

Economic opinions and ideas about the idea of monetary neutrality and its role in market stability are one of the important pillars of economic research, given that these ideas give the real dimensions of everything related to this idea and the importance of applying it at certain times and avoiding applying it at other times. Perhaps economic thinkers have surrounded this idea with everything necessary in order to give economic research in the field of the market an important space to put a set of options available from the monetary authority on the one hand and the government on the other hand. On this basis, the research reached a set of results that can be summarized: the volume of production is determined according to the classical hypothesis by real factors, represented by the number of real means of production available in the economy, whether natural or human, and the volume of production is always at the level of comprehensive use, and any level below that does not exist. They based their hypothesis on Say's law, where the supply of goods and services creates demand for them, meaning that the volume of goods and services is constant at the level of comprehensive use and only in the long run.

This article presents a multidimensional framework for evaluating the effectiveness of marketing research in freight transportation. Drawing on both quantitative and qualitative methods, the study identifies and tests key performance indicators (KPIs) that integrate operational, strategic, and perceptual factors. Three freight companies—representing maritime, road, and rail transport—participated in a six-month pilot, applying the proposed framework to gauge the impact of marketing research on outcomes such as load factor, delivery accuracy, market expansion, and customer loyalty. Results indicate that the most reliable measures link marketing insights to operational efficiency and strategic growth; purely perceptual metrics, such as brand awareness, proved comparatively less predictive of sustained business improvements. Additionally, the study highlights the importance of internal alignment across marketing, operations, and finance divisions to ensure consistent data collection and maximize the benefits of research initiatives. The findings offer practical guidance for practitioners and researchers seeking a systematic, evidence-based approach to refining marketing strategies in the freight transportation sector.

This article discusses the impact of employees, one of the main internal threat factors affecting the economic security of an enterprise. Internal threats posed by employees are studied, and the impact of direct and indirect damage caused by employees on the enterprise is studied. The causes and extent of internal threats and measures to eliminate them are studied. The impact of employees, their actions and the effective organization of employee activities in ensuring the economic security of an enterprise are discussed.

This article examines the institutional and legal measures supporting bioeconomy policy in Uzbekistan, fo-cusing on strategies for transitioning to a green economy. The authors highlight key legislative frameworks, including the Strategy for Agricultural Development (2020–2030) and the Strategy for Transition to a Green Economy (2019–2030), as foundations for sustainable economic growth. Additionally, the article explores in-ternational commitments, such as Uzbekistan's ratification of the Paris Agreement, underscoring its dedica-tion to climate goals and emission reductions.

The study discusses the main challenges in developing a bioeconomy, including limited financial re-sources, public awareness, and gaps in technological infrastructure, particularly in rural regions. The authors suggest that improvements in public administration, development of sectoral statistics, and enhanced inter-national partnerships can support Uzbekistan’s bioeconomic goals. This research offers insights into Uzbeki-stan’s approach to harmonizing economic growth with environmental sustainability, providing useful per-spectives for policymakers interested in advancing bioeconomic initiatives in similar developmental contexts.

The article provides information about transnational corporations, their formation and entry into countries, the benefits they bring to countries and, in a sense, the harms they cause. It should also be noted which countries transnational corporations enter most often, what are their goals for entering them, and what impact they have on the economy of the country where they are located. It also discusses the attitude of the country where transnational corporations are located, the economic policy of the country, as well as the impact of economic laws, the economic environment, and their role in the world economy.

The article highlights qualitative indicators for evaluating the effectiveness of building a strategy in the territory development system and the main indicators for evaluating the effectiveness of real investment projects. The effectiveness of participation in the project is determined by the objectives of checking the investment project being implemented and the interest of all its participants in it. To date, the grouping of indicators for assessing the economic efficiency of investments and evaluating the effectiveness of investment projects is carried out according to the main indicators of the investment project and calculation methods.