No. 01 (2024) Volume 06 Issue 01

The primary goal of this study is to examine the relationship between the impacts of fair value disclosure according to IFRS7 in maximizing the company's value in the Iraqi environment by applying it to a group of private Iraqi commercial banks. The goal of exposure is for the financial information included in the reports to be sufficient to help its users guide Their investments in the right direction, or to help in making rational decisions and to determine the response rate for comparison between investment banks and others, so there must be a link between the characteristics of accounting information and the purpose of its use. A unique scale was used to disclose the fair value, containing a set of questions disclosed in the four financial statements. Specific grades were given, and weights were given to the fully informed information (3 steps), the partially revealed information (2), and the undisclosed information (1). Degree after unifying the five disclosure ratios calculated based on the financial statements after converting them to standard numbers to make them homogeneous and remove the differences resulting from the mechanism of calculating each ratio. Tobin's Q index was relied upon to measure the company's value and calculate the values and proportions of the study variables in preparation for finding statistical relationships between the variables. Use the One-Sample Kolmogorov-Smirnov Test to test the normal distribution of data, the unit roots to test the predictability of the time series, and the standard deviation of the estimated error T-test One-Sample, Error of the Estimate: Std, and the one-way analysis of variance (ANOVA).

The study aimed to determine the relationship between structural empowerment in its dimensions (material support, development opportunities, delegation of authority, authority) and adaptive performance in its dimensions (creative problem solving, dealing with uncertain situations, learning new skills and techniques, dealing with work pressures). Through the presence of cultural intelligence as an interactive variable with its dimensions (cognitive intelligence, metacognitive intelligence, motivational intelligence, behavioral intelligence) for workers in Karbala Governorate /local administration, to reach the goal of the study and test its hypotheses, a questionnaire form was prepared and adapted to suit the variables of the study and the place of application. The research sample consisted of (84) employees, depending on their work. The study data were analyzed using the statistical program SPSS.25. Cronbach’s alpha coefficient was used to test the validity and reliability. The PEARSON correlation coefficient was used to test the hypotheses, and structural equation modeling was used to test the interactive variable. The study proved a morally solid correlation between the study variables and the interactive variable and that working individuals have a high level of cultural intelligence that enables them to adapt to their jobs.

The public-private partnership project should be carried out with the inclusion of socio-economic tasks i.e. the tasks of protecting the environment, ensuring environmental desolation and rational use of Natural Resources. The establishment of PPP in the environmental sphere in our country and a wider understanding of the goals of PPP.

The increase in local and foreign competition and technological developments in the modern manufacturing environment, as well as the continuous changes in the cost structure, have made the current accounting system insufficient to deal with the operational operations of the Iraqi Ministry of Industry and Minerals. Implementing a new accounting system that analyzes the cost activities that add value and can be exploited has become necessary. It excludes or improves cost activities that do not add value and can be used to achieve sustainable competitive energy. It is a cost system based on consumption accounting that is the primary basis in building and developing the product with the lowest cost and best quality compared to competitors.

The article examines the meaning of the stock market and the definitions of local economists. Also, the practice of attracting foreign investments through the stock market has been analyzed. The dynamics of investments in securities and the composition of investors investing in sovereign Eurobonds of Uzbekistan were studied. The volume of investments in the US stock market was analyzed. Proposals and recommendations for attracting foreign investments through the stock market have been developed.

This study undertakes a comprehensive exploration of standardization strategies aimed at fostering frugal innovations. Frugal innovations, characterized by cost-effectiveness and simplicity, play a crucial role in addressing global challenges. The research delves into the role of standardization in supporting the production and diffusion of frugal innovations across diverse sectors. By examining case studies, regulatory frameworks, and industry practices, this study offers insights into the ways standardization can optimize the development and adoption of frugal solutions. The findings contribute to a deeper understanding of the interplay between standardization and frugal innovation, offering practical implications for industries, policymakers, and innovators.

This research paper examines the experience of successful professionals in the field of project management with the aim of identifying key strategies, methodologies, and tools that contribute to effective project management. The work emphasizes the importance of continuous learning and professional development for adapting to changing requirements and trends in this field. The study also provides valuable advice and recommendations for aspiring project management professionals seeking success in their careers. Key aspects of the research include analyzing various approaches to project management, applying modern tools to enhance project efficiency, and examining the core competencies and skills required for a successful project manager.

This literature review delves into the intricate domain of cell production system design, offering a comprehensive exploration of the methodologies, technologies, and advancements that contribute to engineering cellular harmony. The study synthesizes key findings from a broad spectrum of research, providing insights into the diverse strategies employed in designing cell production systems. By analyzing current trends, challenges, and future directions, this review aims to guide researchers, engineers, and practitioners in advancing the field of cell production system design.

The importance of the research comes from the role of the money supply in the national economy, and it is one of the monetary policy tools that the central bank uses to finance economic activities, as it contributes to achieving economic growth, gaining full employment, and achieving stability. The research aims to identify the money supply and inflation as a theoretical concept. On the components and forms of inflation and analyzing the effect of the money supply on inflation according to economic theory. The research is based on the hypothesis that there is a direct relationship and influence between the money supply and inflation, which positively affects the national economy's growth rates. The research relied on the inductive approach and the general descriptive-analytical method. The money supply was an independent variable, and inflation was a dependent variable. The relationship between the money supply and inflation is a direct relationship according to monetary macroeconomic analysis, and every increase in the money supply leads to a rise in the general level of prices and the occurrence of inflation. If the central bank prints new currencies, this leads to an increase in the means of payment in circulation, increasing costs and creating inflationary pressures. The researcher recommends following the central bank's policy to absorb money from the public to reduce inflation.

This article provides information on the introduction of innovations in insurance activities, the need for innovation and current trends in developed countries. Using the example of startups, global trends in insurance are analyzed, and the need for innovation in the insurance sector in the socio-economic development of the country is revealed.

Customer engagement has been a hot issue for executives and consultants in several firms working in the field of marketing during the last few years. The current study examined the organizational capability of the company's stakeholders' participation, making that organizational capability the independent variable in the study. The value of services is not just applicable to the tertiary market but also to other industries, including manufacturing, where companies offer a variety of services in addition to their tangible products. For the majority of emerging economies, services are essential. Thus, improving services creates a demand and makes it possible to create a new and/or better offer, both of which will help the company rise to the top of its sector. Considering these This investigation would look at how customer interaction affects the inventiveness of the service. In order to achieve this, we investigate how the knowledge source (CPI) and co-developer (CCP) roles of the client might separately impact the creative service agility. We also look at how CPI and CCP affect innovation in services and procedures. Similar research was done on shared confidence as a possible example of consumer involvement. In this way, it offered a theoretical framework for understanding the findings and historical influences on innovation in the CPI and CCP. A sample of 25 service-oriented Iraqi businesses was used in the structural equation model to compare this model to the data. The CPI and CCP stimulate creative resilience, according to the results, and thus Confidence makes it easier to cooperate. Creative processes and services benefit from innovative adaptability as well. This essay makes an effort to fill that gap. Few papers have looked at this subject from a service perspective. It is important to emphasize that product innovation varies fundamentally from service innovation due to the intangible nature of the former, which is why the focus of our investigation was entirely on service organizations.

Artificial intelligence (AI) is a modern technology that has transformed the management of investment projects. Artificial intelligence offers a wide range of opportunities to improve the efficiency and quality of investment projects in a variety of ways, including data analysis, and the ability to process vast amounts of data that enables artificial intelligence to effectively analyze historical and current data. This helps to make more accurate decisions and a deeper understanding of potential trends and challenges, improving planning helps artificial intelligence to improve planning processes and identify potential risks. Using smart forecasting models, investors can estimate different impacts and identify optimal scenarios for maximizing returns on investment and improving project management. Artificial intelligence can improve project management processes by predicting and identifying potential problems early, allowing immediate corrective action, and avoiding unforeseen delays. Improved decision-making contributes to improved decision-making capacity by providing thorough analysis and comprehensive reports. This supports investors and leaders in making informed decisions based on accurate and prompt information.

This study aims to determine (1) the effect of humans resources development on employees performance, (2) to determine the effect of information technology on performance, and (3) to determine the effect of job promotion on employee performance of information and technology directorate of PT Telkom Seluler Indonesia . This research method uses a quantitative descriptive research design. The population is all employees of information and technology directorate of PT Telkom Seluler , totaling 52 people and the sample used is taken from the entire population. The sampling technique used the census sampling method. Data collection by using a questionnaire. The data analysis technique used was statistical analysis, namely multiple linear regression, F test, t test and the coefficient of determination. The results showed that partially the development of human resources had a significant effect on the performance of information and technology directorate of PT Telkom Seluler . Partially, information technology has a significant effect on the performance of information and technology directorate of PT Telkom Seluler . Partially, promotion has a significant effect on the performance of information and technology directorate of PT Telkom Seluler Indonesia .

This research seeks to introduce Islamic sukuks as a financing tool and present their reality in the Malaysian Islamic securities market. Its goal is to show how these sukuks contribute to financing the Malaysian economy by analyzing and presenting the experience. The central problem in this research is the extent to which they contribute to funding the economy. Regarding Islamic Sukuk, Malaysia is regarded as the leader in Islamic financial engineering and capital markets. The descriptive analytical technique was used to accomplish the study's goals by gathering and analyzing data relevant to the study's topic.

This study delves into the innovation landscape fostered by the Pesantren Business Incubator at Pondok Pesantren Sunan Drajat. Unveiling the potential of this incubator, the research explores the roles it plays in nurturing entrepreneurial ventures within the context of a traditional Islamic boarding school. Through a comprehensive analysis, this study provides valuable insights into the dynamics of innovation, entrepreneurship, and the symbiotic relationship between traditional education and contemporary business incubation.

This study delves into the intricate realm of investment decisions through a comparative analysis, employing the lens of Prospect Theory to unravel the cognitive underpinnings that shape financial choices. Through a meticulous exploration of diverse investment strategies and risk preferences, this research aims to offer a nuanced understanding of how individuals navigate financial landscapes. The comparative approach sheds light on the psychological dynamics influencing investment decisions, providing insights valuable for both individual investors and financial professionals seeking to optimize decision-making processes.