World Economics and Finance Bulletin

THE ESSENCE OF THE CASH FLOW STATEMENT AND THE NECESSITY FOR IMPROVING ITS PREPARATION

Saidmurad Yahyoevich Atamurodov — Mon, 09 Sep 2024 00:00:00 +0000

This article covers the essence of the cash flow statement and the need to improve its preparation. The regulatory framework for drawing up the cash flow statement is studied and conclusions are made. Based on international practice and experience, proposals and recommendations for improving the preparation of the cash flow statement are developed.

ENSURING THE HARMONY OF TAXATION AND LOCAL ADMINISTRATION IN INCREASING TAX CAPACITY

Sharipov Narzullo Gulomovich — Tue, 10 Sep 2024 00:00:00 +0000

This article discusses the integration of taxation and local governance in tax capacity building. The research considered the theoretical foundations of the concept of harmony between taxation and local government bodies, determined the role of taxes in the formation of budgets of local government bodies, as well as the advanced international practice of harmonizing these two important elements of the social system. experiments were studied. The methodological part of the work includes the analysis of existing methods and models of coordination between tax and local authorities, as well as the identification of problems and obstacles in their mutual relations. Specific measures to optimize cooperation between tax authorities and local government authorities aimed at increasing the efficiency and transparency of this process were proposed

THE ROLE OF STRATEGIC PLANNING IN IMPROVING HUMAN RESOURCE PERFORMANCE-ANALYTICAL STUDY OF THE OPINIONS OF A NUMBER OF EMPLOYEES AT THE ADMINISTRATIVE TECHNICAL COLLEGE / KUFA PERFORMANCE

Lecture. Mundher Abbas Shaalan — Tue, 10 Sep 2024 00:00:00 +0000

The research aims to uncover the relationship between strategic planning through its dimensions (Formulating the strategic mission and vision, setting strategic goals, analyzing the external environment, analyzing the internal environment, determining factors affecting the success of the strategic choice) and improving human resources performance. The research problem was identified in the main question, which is what is the nature of the relationship between the research variables, and for that purpose a main research plan hypothesis was formulated and a subsidiary one that emerged from it, and in order to determine the validity of the hypotheses, the hypotheses were subjected to multiple tests to verify their validity. The research used the questionnaire as a means to obtain dat. The research community (104) faculty and staff in the Administrative Technical College / Kufa, and the research applied the random sample to select (66) performance and employees, where the sample represented (63%) of the total research community. The research used the questionnaire as a means or tool to obtain data. A set of statistical methods and techniques were used in the data analysis process, and the results were extracted according to the statistical package program (SPSS v.22). The research reached a set of conclusions, the most important of which was the need for the senior leadership in the college to have a clear vision and work to consolidate the culture of employee participation in strategic planning and the decision-making process in everything related to the college, as well as work to diagnose problems facing the organizational work environment and develop appropriate solutions to them through Flexibility in dealing with workers at the organizational level as a whole, which in turn represents the most important strategic, organizational and environmental factors that contribute to improving human resource performance.

THE IMPACT OF THE DIGITAL ECONOMY ON GROSS DOMESTIC PRODUCT: EVIDENCE FROM GLOBAL ECONOMY

Prof. Salih M. Sahi, PhD — Wed, 11 Sep 2024 00:00:00 +0000

In recent decades, there has been a swift digital transformation leading to significant, and occasionally even pivotal, developments in the global economy, business, and society. Whether estimations of Gross Domestic Product (GDP) still offer accurate indicators of development in a digitalized economy has turned into a contentious issue. The characteristics of the digital economy have significant ramifications for measuring GDP, productivity, and family well-being in the retail industry, as well as throughout the economy's service sectors. As a fresh inspiration for economic globalization, the growth of the digital economy presents both opportunities and challenges for further advancement. The productivity paradox should be acknowledged in the digital economy, recognizing that GDP numbers have limitations when it comes to tracking the sector's progress. In light of the declining productivity and the continued growth of the digital economy, this study offers fresh insights into the identification of disruptive business models driven by digital solutions. This paper's contribution is to empirically evaluate how the digital economy affects GDP using data from the global economy. Data and information from many sources were gathered for this research through a literature survey, for the gathering of GDP and digital economy statistics. The data sources included specific data from the US BEA, OECD, ADB, APEC, and IMF

MARKETING RESEARCH AND WAYS OF ITS IMPLEMENTATION

Valiyeva Aziza — Thu, 12 Sep 2024 00:00:00 +0000

This article covers marketing research and how to do it. Definitions given by economists to the term marketing research were studied and the author's approach was formed . Marketing research classification, methods and stages of its implementation are offered

IMPROVING THE EFFICIENT USE OF STATE FINANCIAL PECUPCLAP IN PROVIDING EMPLOYMENT OF THE POPULATION

PhD., Abduraimova Nigora Radjabovna — Sun, 22 Sep 2024 00:00:00 +0000

According to scientific research, there is a certain category of people who are experiencing certain difficulties in the labor market. Including: young and old workers; demobilized medical officer; long-term employment; certain people who do not want to work, huchucan, nogiponlap, and young people who have never studied and do not work.

THE ROLE OF INTERNAL DIGITAL AUDIT PROCEDURES IN REDUCING CREATIVE ACCOUNTING USED FOR FINANCIAL FRAUD IN COMMERCIAL BANKS IN BAGHDAD GOVERNORATE

Yas Khudhair Abbas — Fri, 20 Sep 2024 00:00:00 +0000

The purpose of the current research is to reveal the role of internal digital audit procedures represented in (planning the audit process, assessing risks, examining and evaluating the internal control system, and implementing analytical procedures for information) to reduce creative accounting used for financial fraud by (motives for using creative accounting, creative accounting practices, and mechanisms for detecting creative accounting) among a sample of accountants in Iraqi commercial banks. In order to address the research problem of what is the role of internal digital audit procedures in reducing creative accounting used for financial fraud in commercial banks in the province of Baghdad, The research resorted to the use of the questionnaire tool in order to measure the level of availability of research variables in commercial banks, and on the basis of that was the use of a sample of (109) accountant, and to analyze the research data, two packages were used to come up with accurate results represented in (SPSS&AMOS). V.28), has included statistical methods in (arithmetic mean, standard deviation, deviation coefficient, Cronbach alpha stability coefficient, correlation coefficient, and regression coefficient) The research came out with several results, foremost of which was that the use of internal digital audit procedures in commercial banks contributes to reducing financial fraud used in creative accounting, which provides effective tools to detect manipulation and forgery in financial data and statements.

TRACKING EFFECT ELECTRONIC DATA OPERATING SYSTEMS IN AUDITING TECHNOLOGY AND THE QUALITY OF THE EXTERNAL AUDITOR’S PERFORMANCE

Assistant professor, Dr. Saddam Catea Hashim — Thu, 19 Sep 2024 00:00:00 +0000

The complexity of electronic data operation systems in light of the progress of information technology in the business environment is the cause of the development of the auditing profession and has significantly affected the use of auditing technology to enhance the quality of external auditor performance. The research aims to analyze the impact of the complexity of electronic data operation systems on the quality of external auditor performance and understand how the complexity of systems affects the auditor's ability to conduct an effective and comprehensive audit. The deductive approach was adopted in the theoretical aspect, and in the practical aspect, the questionnaire was analyzed and distributed to the research sample using SPSS statistical programs to show the correlation and influence between the research variables. The research results indicate that the use of audit technology according to the environment of the complexity of electronic operating systems leads to raising the efficiency of the external auditor. The most important recommendations were the need to adopt the use of audit tools based on information technology in analyzing big data, to improve the ability of auditors to detect violations and analyze data more accurately

RESERVES TO AVOID CURRENCY RISKS IN THE CONTEXT OF MARKET RELATIONS

Gafurov Olimjon Ghalib Ugly — Sat, 21 Sep 2024 00:00:00 +0000

The article describes instruments for managing currency risks in the context of market relations. The latest statistics on the relevant indicators are provided. Conclusions and suggestions are given on how to protect Uzbekistan from currency risks.

THE IMPACT OF STRATEGIC PLANNING ON SOCIAL RESPONSIBILITY: AN APPLIED STUDY IN THE MINISTRY OF EDUCATION - DIRECTORATE GENERAL OF EDUCATION IN DHI QAR

Habeeb wateen Mankhi Al-Rikabi, Imad Jasser Awda Al-Hadidi — Fri, 27 Sep 2024 00:00:00 +0000

This study addresses the impact of strategic planning on social responsibility in the Dhi Qar Education Directorate, where reliable and effective measurement tools were used. The results showed that the reliability coefficient was 0.992, indicating high overall reliability, while the validity coefficient was 0.996, reflecting high accuracy in the measurements. The results also showed good reliability when dividing the tool into two halves, as the value reached 0.908, which enhances the credibility of the results. The results indicated that there was a general positive agreement among sample members regarding the strategic planning paragraphs, as the overall average was 3.59 with a standard deviation of 1.45, indicating strong support for all dimensions related to planning. However, some areas, such as reviewing strategic plans, showed a need for improvement. As for social responsibility, the overall average was 3.56 with a standard deviation of 1.43, reflecting agreement among employees regarding the effectiveness of social responsibility practices. The results also showed a strong positive relationship between strategic planning and social responsibility, as the correlation coefficient reached 0.889, indicating significant significance. When analyzing the regression model, the arithmetic value of (F) for strategic planning was 1396.014, indicating a strong significant effect, while (R2) was 0.825, which means that 82.5% of the changes in social responsibility can be explained by strategic planning. Finally, Kolmogorov-Smirnova and ShapiroWilk tests confirmed that the data follow a normal distribution, which supports the reliability of the results.

A SYSTEMATIC STUDY OF AI ADOPTION IN ACCOUNTING: AUTOMATING PROCESSES, REDUCING ERRORS, AND ENHANCING DISCLOSURE QUALITY

Lec. Nejoom Taher, Hanaa Mathboob, Sabreen Balasim — Fri, 27 Sep 2024 00:00:00 +0000

This paper tries to focus on AI in the accounting sector, its applications (current and prospective), advantages, difficulties and impacts. It is structured as follows. Literature Review: In the first stage many related works considered to ensure the state, potential applications and challenges of Artificial Intelligence in Accounting. Systematic Review: Second stage, Impact of AI implementation towards the accounting processes, monitoring changes and trends. Comparative Review: Most researches are compared at third stage in order to assess the variety of views on the effects of AI and the areas of investigation remain uncovered. The implementation of AI evidently has a lot of advantages like bringing in more transparency, accuracy and efficiency as well as much more complex analytical abilities. For a more in-depth analysis of the underlying topics, e.g. seminal tracking studies and mediators/moderators, sociotechnical impacts, cultural factors as well as preparedness for digital transformation, and ethical dilemmas related to use of intelligent transportation systems are all presented or brought forth. Future research should focus on the application of AI in early-adopting nations especially those lagging behind, along with efforts to develop accounting systems to attain a global balance in AI research.

EFFECT OF STOCK’S ALTERNATIVE ASSETS ON THE STOCK MARKET IN IRAQ

Naseer Faisal Najm, Ghufran Shallal Mohammed , Muaamal Hussein Jwesim — Sat, 28 Sep 2024 00:00:00 +0000

The stock exchange is one of the components of the financial market and one of the most important institutions of the capital market, which plays an important role in equipping savings resources in investments and the financial needs of production units. Given that investment is one of the necessities in the process of economic growth of any country and is one of the important factors of development in this century. It can be concluded that the stock exchange is a part of the economy that is related to other sectors of the economy and can play an important role in the economic growth and development of a country. The stock price index and its return have always been affected by economic variables and the recession and stock market boom are also strongly affected by the fluctuations of these variables, so in this study, we will examine this issue.

THE IMPACT OF ELECTRONIC MANAGEMENT ON ADMINISTRATIVE PERFORMANCE: AN ANALYTICAL STUDY OF THE OPINIONS OF THE ADMINISTRATIVE EMPLOYEES OF THE SALAH AL-DIN EDUCATION DIRECTORATE

Yaamr abdulateef hussein — Fri, 27 Sep 2024 00:00:00 +0000

The study aimed to clarify the relationship between electronic management in its dimensions (human resources, technical and security, administrative and financial) on administrative performance in its dimensions (organizational dimension, social dimension, strategic dimension, economic dimension). To conduct this study, we implemented a methodology centered on careful observation and interpretation of data. The dataset was collected via a questionnaire designed specifically for this study, drawing from scientific references and previous research. The study sample was comprehensive, as the study community was the Salah Al-Din Education Directorate, and the study included department managers, divisions, and administrative units in the directorate's office, totaling (110), where the questionnaire was distributed to them, and (105) were retrieved, of which (100) were valid for statistical analysis only. The researcher used the SPSS program to analyze the data, and analysis of the results indicated a substantial effect, in statistical terms, of implementing electronic management systems on administrative performance at a confidence threshold of less than 5%. The study recommended expanding the adoption and use of electronic management in all administrative processes, enhancing the infrastructure of technologies and technology in the organization, and promoting the strategic use of technology to aggregate and evaluate data, yielding actionable insights that support more effective decision-making processes and accurate strategic planning

DEVELOPMENT OF PROJECT FINANCING BASED ON PUBLICPRIVATE PARTNERSHIP

Khaydarova Charos Nizamiddin kizi — Wed, 25 Sep 2024 00:00:00 +0000

The article provides a comparative analysis of the work of foreign and domestic economists on financing projects based on public-private partnerships. A comparative table of the private partner’s participation in public infrastructure facilities was also studied. The types of funding sources for PPP projects have been identified. The activities of specialized organizations regulating PPP activities in the world have been analyzed. Proposals and recommendations have been developed for the development of project financing based on public-private partnerships

INVESTMENT FUNDS ACTIVITIES AND THEIR STRATEGIES IN FOREIGN COUNTRIES

Salixova G.J — Wed, 25 Sep 2024 00:00:00 +0000

The article provides information on the activities of investment funds in foreign countries and examines their distinctive features. Based on the research materials and methods, the experience and current status of investment funds by type in developed countries have been studied, and opinions have been expressed. During the research, index funds were explored in depth, and their effectiveness was analyzed. Conclusions were drawn based on the results of the research and analysis.