World Economics and Finance Bulletin

THE IMPACT OF PSYCHOLOGICAL CAPITAL OF MANAGERS ON LEVEL AND TONE OF FORWARD-LOOKING DISCLOSURE

Rawad Kareem Salloomi pcadmin — 2025-03-05

Positive psychology issues are among the topics receiving increasing attention in accounting literature. This is due to their impact on managers' behavior when making decisions regarding the disclosure of forward-looking information. However, there is a scarcity of research in this field in developing countries, particularly in the Iraqi context. Therefore, this study investigate the potential influence of the psychological capital (PsyCap) of managers on both the level and tone of forward-looking disclosure (FLD). To achieve this objective, a descriptive analytical approach was adopted. Data were collected using a questionnaire, with a total of 220 questionnaires distributed to a sample of managers, investors, Auditors of auditing firms, and financial analysts in 2024, of which 214 responses were retrieved. The research hypotheses were tested based on the data collected from the questionnaire. This paper reached several conclusions. Companies disclose forward-looking information at varying levels and tones (positive, neutral, negative), as companies often manage this disclosure. There is a significant relationship between three elements of PsyCap (self-efficacy, hope, resilience) and the level of FLD, as well as a relationship between two elements of PsyCap (hope, optimism) and the tone of FLD. This paper recommends that regulators should establish guidelines regarding the level and tone of FLD.

MEASURING AND ANALYZING THE ROLE OF FOREIGN DIRECT INVESTMENT POLICIES IN DIVERSIFYING EMPLOYMENT IN THE OMANI ECONOMY FOR THE PERIOD 2002-2022

Salam Kazem Shani — 2025-03-05

This study looks at how employment in the Omani economy was diversified by foreign direct investment (FDI) between 2002 and 2022. Numerous economies, both established and developing, have implemented certain economic strategies meant to expand work prospects and diversify employment sources. Attracting foreign direct investment (FDI) is one such policy that helps target particular economic activities that are essential to job development and employment diversification. By using ARDL model, the study uses sophisticated econometric analysis to quantify the effect of FDI (across several economic sectors) on employment. Several important insights are revealed by the research. Short-term employment benefits from foreign direct investment (FDI) in the trade, hotel, and restaurant industries are statistically significant. FDI benefits the trade sector over the long run, but it may not have a statistically significant effect on employment in other economic sectors.

INCREASING THE ACTIVITY OF COMMERCIAL BANKS IN THE STOCK MARKET BY INCREASING INVESTMENT ATTRACTIVENESS

Ubaydullayev Dilshod Zuvaytovich — 2024-05-03

The article reveals the meaning and significance of the concept of "Increasing the activity of commercial banks in the stock market by increasing their investment attractiveness", increasing the activity of commercial banks in the securities market, the level of profitability and liquidity of commercial banks. in attracting financial resources from the capital market through securities, the level of profitability on preferred shares, the relative profitability of corporate bonds, the share of commercial banks in our country in the securities market was analyzed.

THE IMPACT OF PSYCHOLOGICAL CAPITAL OF MANAGERS ON LEVEL AND TONE OF FORWARD-LOOKING DISCLOSURE

Rawad Kareem Salloomi pcadmin — 2025-03-05

USING PRODUCT LIFE CYCLE COSTS IN ACCORDANCE WITH SUSTAINABILITY ACCOUNTING STANDARDS TO ACHIEVE CLEANER PRODUCTION-AN APPLIED STUDY IN THE NATIONAL COMPANY FOR CHEMICAL AND PLASTIC INDUSTRIES

Maytham Abbas Khudhair Al-Salmawi — 2025-03-08

This research aims to apply the notion of product life cycle costs in agreement with sustainability accounting standards, in order to achieve cleaner production, reduce costs, and reduce environmental risks. The use of this technology, which classifies costs into costs that are harmful to the environment and others that are harmless according to the stages of production, will contribute to providing accurate Details on the environmental factors linked to industrial activities inside the factory, which helps to understand their environmental impacts and damages. The research problem is the continuous increase in product costs and environmental risks resulting from lack of adaptation to modern developments, as well as the growing gap between increasing material needs and shortage of natural resources. Therefore, promoting the concept of sustainability and product life cycle accounting towards cleaner production is crucial for global economic and social development.

INTEGRATED REPORTING: A REVIEW ARTICLE

Hayder Mahdi Allawi — 2025-03-08

Most studies have shown the great importance of integrated reports, especially after the occurrence of many financial crises for a number of major companies in the world, which emphasized the importance of disclosing nonfinancial information and events in addition to financial events and information due to the shortcomings of traditional financial reports and their failure to provide sufficient information about non-financial performance. Integrated reports provide users with the financial information and nonfinancial information they need with economic, environmental and social dimensions that enable them to obtain a clear picture of the current and future performance of institutions. Therefore, the research aimed to identify the concept of integrated reports, know the importance and objectives of these reports, identify their informational content and the challenges facing their implementation.

THE RELATIONSHIP BETWEEN ACCOUNTING INFORMATION SYSTEMS INPUT AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF IRAQI PRIVATE BANKS

Aqeel Salem Mohammed — 2025-03-10

This research deals with the relationship between the inputs of accounting systems and financial disclosure is one of the main factors that enhance confidence among investors the data entered into the accounting systems. The study aimed to analyze the relationship the accuracy, integrity

THE EFFECTIVENESS OF RHETORICAL INTERPLAY AND PROXIMITY IN DEPICTIONS OF THE AFTERLIFE PUNISHMENT

Dr. Sabahi Kazem Sakban Al-Obaidi — 2025-03-10

Rhetorical studies of the Mighty Book of God are considered for the sake of studies, the most important of which are, as they highlight the linguistic and rhetorical miracle of the Great Qur’an. Rhetorical overlap and juxtaposition are among the rhetorical methods that contribute to the cohesion and cohesion of the literary text, and add coherence and good organization and arrangement. The Holy Qur’an is rich in graphic images that overlap or juxtapose with methods related to the science of meanings and the beautiful, In a vibrant style, imbued with imagination when drawing the artistic rhetorical scene that perfectly expresses the intended idea. The intended idea in this research is the images of the otherworldly torment that awaits those who are called to faith, but they refuse and become arrogant, so the messengers approached him with admonition, guidance, and guidance, but he became arrogant, so the Lord of the Worlds threatened him with an evil fate on the Day of Judgment.

ANALYSIS OF THE CONTENT OF THE HISTORY BOOK FOR THE SIXTH LITERARY GRADE IN LIGHT OF TWENTY-FIRST CENTURY SKILLS

M.D. Muhammad Mustafa Ahmed Arsan — 2025-03-14

The current research aims to analyze the history book for the sixth literary grade in light of the twenty-first century skills. In order to achieve the research objectives, the researcher adopted the descriptive approach in analyzing the content. The limits of the research were: University of Fallujah, the history book for the sixth literary grade, for the academic year 2024-2025. The researcher adopted the construction of an analysis standard form for the twenty-first century skills, which was presented to a number of experts to verify its validity and representation of the twenty-first century skills. The number of pages analyzed was (158) pages, and the explicit idea and the implicit idea were used as units of recording and repetition as a unit of enumeration. The Holsti equation was used to calculate the stability coefficient of the analysis in agreement with external analysts and with the researcher himself over time, and among the results that were reached: 1. The history book for the sixth grade of middle school was of a good standard compared to the spoken percentage that the researcher adopted based on the opinions of experts, which is (75%), as most of them were achieved according to what was included in the study standard, with a percentage of (77,080%). 2. The necessity of teaching twenty-first century skills to both sexes, due to the necessity of men contributing to women in bearing various societal responsibilities

VERSES OF NON-ACCEPTANCE OF FORGIVENESS-A STUDY IN RHETORICAL CONTEXT

"Dr. Sabahi Kazem Sakban Al-Obaidi — 2025-03-14

The research seeks to study the rhetorical context and its impact on constructing meaning by analyzing the rhetorical fabric of verses about not accepting forgiveness in the Holy Qur’an. Revealing the role of context rhetorically is one of the means of clarifying and expressing meaning, due to the diversity of its connotations, its suggestive images, and its ability to diagnose abstract meanings. It seeks to know the significance of a word according to the words adjacent to it within the sentence or structure, and thus the meaning becomes apparent and its form is revealed in an effective and clear manner

THE SUSPICION THAT IMAM HUSSEIN, PEACE BE UPON HIM, THREW HIMSELF INTO DESTRUCTION

Fatimah Saeed Hamzah Al-Khalidi — 2025-03-06

This research deals with the suspicion of "Imam Hussein throwing himself into destruction" that was raised about his uprising against the Umayyad rule in the year 61AH, a suspicion through which some sought to cast doubt on the legitimacy of his revolution and its goals. Some of them linked Imam Hussein's uprising against Caliph Yazid bin Muawiyah with the concept of "throwing oneself into destruction" mentioned in the Holy Quran, where they interpreted his departure as a reckless act that exposed himself to destruction without a legitimate justification. However, this understanding ignores the deep and legitimate dimensions of Imam Hussein's position, which was based on lofty principles and profound beliefs, as his main goal was to revive Islamic values and defend the religion of God against the deviations that the Islamic community witnessed under the Umayyad rule. The research aims to dismantle this suspicion by providing a precise analysis of the legal texts such as the Qur’anic verses and the Prophetic hadiths that can contribute to clarifying the position of Imam Hussein, as well as by relying on the rational principles that govern his actions. The research shows how the Husseini uprising was not a throwing of oneself into destruction, but rather a challenge to injustice and tyranny. Through this, it seeks to highlight the moral and human dimensions of the revolution, which did not aim at destruction, but rather at a radical change in the Islamic reality

KNOWLEDGE MANAGEMENT SYSTEMS AND THEIR ROLE IN IMPROVING EMPLOYEE PERFORMANCE: APPLIED RESEARCH IN THE GENERAL COMPANY FOR ELECTRIC POWER PRODUCTION/MIDDLE EUPHRATES

Basim K. M. Nasrawi — 2025-03-13

The management of the public company supervises all production operations for electrical and renewable energy in a way that ensures efficiency un the implementation and adherence to establishment plans and timetables for the completion and maintenance of electrical stations. General direction and follow up of executive plans and programs, supervision of the workstations, setting goals and preparing plans. The company's work, developing project work and preparing designs for the operational energy of electrical stations. The main sections of the company consist: The general director, Finance department, Administrative department, Generation stations department, Quality department, Fuel department and Follow-up department, as shown in the following figure

THE ROLE OF ORGANIZATIONAL BEHAVIOR IN MAINTAINING THE QUALITY OF SERVICES IN IRAQI BANKS -CASE STUDY: RAFIDAIN BANK (2024)

Hamid Subhi Aliwy — 2025-03-13

With a particular focus on Rafidain Bank in 2024, this study examines the critical role that organizational behavior (OB) plays in preserving service quality inside Iraqi banks. The study investigates how important OB elements—like cooperation, organizational culture, leadership styles, staff motivation, and communication effectiveness—relate to how well customers perceive the quality of the services they receive. The study intends to determine the precise OB behaviors that support or undermine service quality at Rafidain Bank using a mixed-methods methodology that includes surveys of bank staff and customers, maybe augmented by interviews and document analysis. The findings will provide valuable insights for bank management in Iraq, offering practical recommendations for improving OB practices to enhance service quality, customer satisfaction, and ultimately, the bank's competitive advantage within the Iraqi banking sector. The study also seeks to contribute to the existing body of knowledge on the interplay between OB and service quality in developing economies, particularly within the context of the Iraqi banking industry.

MEASURING AND ANALYZING THE IMPACT OF INTERNAL GOVERNMENT DEBT ON SOME INDICATORS OF SUSTAINABLE DEVELOPMENT IN IRAQ

Hiba AbdulRazzaq Khudhur — 2025-03-15

The research aimed to measure and analyze the impact of domestic government debt on some indicators of sustainable development in Iraq, represented by (Gross Domestic Product (GDP), government spending on education, and government spending on health). This was done using the ARDL (Autoregressive Distributed Lag) model for both short-term and longterm periods. Semi-annual data for the period (2004-2023) were used, and the research hypothesized that there is both a direct and inverse impact of domestic government debt on some indicators of sustainable development in Iraq. The results of the dynamic interactions in both the short and long term revealed that domestic government debt has both inverse and direct effects on GDP, education spending, and health spending in the short term. In the long term, however, domestic government debt has a direct effect only on GDP and health spending, while it has an inverse effect on education spending. Accordingly, the research recommended that the government diversify funding sources by increasing the issuance of government bonds and attracting foreign investments, while enhancing public debt management to ensure fiscal sustainability. It also suggested strengthening the distributive, service, and mining sectors by improving infrastructure and increasing efficiency, along with improving resource management and directing investments toward projects with high economic and social returns. This would ensure the sustainability of services and promote economic growth in both the short and long term

THE ROLE OF THE ACCOUNTANT IN CONTROLLING FRAUD AND MANIPULATION IN THE ACCOUNTING SYSTEM

Zahraa Naser Ali — 2025-03-15

The purpose of the research is to illuminate the role of the forensic accountant as an independent variable in reducing the fraud and manipulation of accounting statements as a dependent variable. Ascertaining the purposes in the research required the descriptive approach, given the nature of the research. The research tool was to design a questionnaire that was distributed to a clustering of workers in commercial banks in Basra. The researchers found that the forensic accountant must be familiar with the legal concepts, procedures, and rules, and must identify the legal form and substance with regard to any case with which he works. He should be in judicial commitments to perform an analysis, interpretation, summarization, and presentation of complex subjects clarifying the financial and business merits in an understandable and properly supported manner. One of the most important results reached is that fraud and manipulation of accounting statements are among the most dangerous financial and economic crimes in the current era. The researchers recommend themselves that the forensic accountant should continue at regular intervals to develop his administrative skills by means of endorsements, courses, and training trips to assure that he is well-informed and experienced in explaining and understanding the laws and legal rules in order to identify the suitable material. or legal rule in every case before him

MAGICAL PLACES IN THE JIZZAKH REGION

Rakhmanova Sokhiba Janzakovna — 2025-03-21

In this article, the role of the forty sacred sites in the Jizzakh region of the Republic of Uzbekistan in the history of mankind is discussed.

ANALYSIS OF THE TAX BURDEN OF SMALL BUSINESS ENTITIES IN THE REPUBLIC OF UZBEKISTAN

Toshtemirov Tulkin Toirjonovich — 2025-03-21

In the article, a study was conducted on determining the tax burden of small business entities. The level of tax burden of small business entities in the Republic of Uzbekistan was analyzed, the meth