This research aims to analyze the relationship between tax revenues and the performance of the general index of the financial market in Iraq (ISX60) using simple linear regression model, univariate variance decomposition analysis and correlation between the two research variables. The current research relied on monthly data for the period (2005-2023). The results showed a weak direct relationship between tax revenues and the performance of the general index of the market, the research suggested that this relationship needs to enhance the confidence of individual investors and companies to increase awareness of the importance of tax revenues if these revenues are used more efficiently, but the economic and political challenges may reduce this positive impact, which is much needed by the Iraqi labor market at this time. The financial market may also face other challenges, such as the limited availability of financial instruments, poor transparency of financial statements, lack of disclosure of most financial transactions in the market, and the absence of a strong regulatory framework. Based on these findings, the research recommends that tax policy should be strengthened to improve the investment environment, direct tax revenues towards the development of economic infrastructure, and enhance transparency and oversight to increase the efficiency of financial market performance.

The research aims to analyze the relationship between cash flows and financial performance and its reflection on tax revenues, and to identify the extent to which industrial companies use different financial statements to assess liquidity, profitability, the company's ability to employ its funds and capital alignment, using the statements of financial position and income on the one hand and the statement of cash flows on the other. This is due to the discrepancy or mismatch in the results reflected by the use of These are different types of financial statements. The General Authority for Taxes of Iraq served as the research sample for the 2015–2024 timeframe in order to examine the connection between cash flows and financial performance and demonstrate how this affects tax revenues. The study came to a number of results, the most significant of which was that the cash flow statement exhibits a higher level of impartiality since it accounts for actual revenues and expenses paid as opposed to net income, which can be controlled by the company's management by increasing or decreasing any optional expenses in a way that is prepared to improve performance. Financial and thus improve tax revenues during the accounting period.

This study seeks to employ sustainable manufacturing strategies to reduce the environmental impacts resulting from manufacturing processes, in addition to being one of the distinctive means of improving the performance of organizations towards the environment and protecting them from pollution in light of the depletion of resources during manufacturing processes and the resulting waste that constitutes an imminent danger that threatens their interests. The problem of the education is the degree to which there is an impact resulting from employing sustainable manufacturing strategies in reducing environmental pollution through efficient investment of resources and treatment of manufacturing waste. The study derived its importance through analyzing the correlation and impact relationships between the variables and concerns about the environment, which calls for expanding the scope of environmental practices that support manufacturing processes in an attempt to reduce their negative effects. In order to achieve the objectives of the education, a questionnaire was accepted that included (75) workers from various departments of the Al-Diwaniyah Exhausts Factory and according to the determination of the study, two main hypotheses were expressed in light of it and in order to verify the validity of the hypotheses, a set of arithmetical methods were used finished the arithmetical program (SPSS&AMOS.vr.24). The results of study designate the reality of a correlation and an impact relationship between the study variables and that these strategies work to preserve the environment, reduce waste of resources and are an important entry point for achieving environmental sustainability.

In the rapidly evolving landscape of resource management, optimizing resource allocation is crucial to ensure efficient and cost-effective operations. This paper explores the concept of Trapezoidal Fuzzy Assignment Problem (TFAP) as a novel approach to address resource allocation challenges in dynamic environments. TFAP leverages fuzzy logic principles to provide a flexible and adaptive framework for resource assignment, accommodating uncertainties and variations in resource demands. In this study, a real problem was used: assignment five workers to five machines with different tasks, with trapezoidal fuzzy working times. This problem is analyzed by a trapezoidal fuzzy cost by using a method called Ranking Trapezoidal Fuzzy function to find a Optimizing Resource Allocation to the problem, This algorithm is very effective in determining the optimal assignment and trapezoidal cost function, in the future other non-traditional methods will be used and compared to find solutions to problems involving trapezoidal fuzzy costs, In future expansion, other unconventional methods will be used and compared to find solutions to problems involving fuzzy trapezoidal costs..

This study aims to examine the correlation between self-esteem, and tax compliance among decision-makers of two state banks in Iraq that are traded on the Iraqi Stock Exchange namely, Bank of Baghdad and Al-Mansour Bank for Investment. Adopting a mixed-methods approach, the study identifies ethical responsibility, confident decision making, and trust in authorities as key factors influencing tax compliance. Quantitative results show a positive significant relationship between self-esteem and tax compliance, with self-esteem being the best predictor. Qualitative data analysis using thematic analysis illuminates further the ethical dimension between compliance and ethical responsibility with a moral duty to comply and the trust for the governing authority to be fair and expert. Although both banks appeared to comply with taxing authorities, the "tool" they choose differed based on culture and their interactions with regulators. This has aligned with evidence to inform practitioners and policymakers specifically on the organizational level, particularly through the findings from the compliance research into psychological dimensions.

The research is based on the assumption that the appropriate selection of therapeutic healthcare service locations has a moral relationship and impact on beneficiary satisfaction. Therefore, this research aims to study the spatial considerations in selecting the locations of government therapeutic healthcare centers and their impact on beneficiary satisfaction (patients or visitors). The research used a descriptive-analytical approach, involving an examination of the nature of existing government therapeutic healthcare centers in Mosul City. A survey was designed and distributed to a sample of 115 staff members at the healthcare centers, as well as a number of beneficiaries of their healthcare services. The research findings indicated that the appropriate selection of healthcare center location did not have a significant impact on enhancing beneficiary satisfaction with their therapeutic and medical services, primarily due to shortcomings in providing appropriate healthcare services, especially medications. Additionally, the increasing number of private medical centers and clinics competing in offering suitable services was identified as a contributing factor.

Fashion involvement, arousal, and pleasure have been identified as key factors influencing impulse buying behavior in the fashion industry. However, the specific emotional mechanisms through which fashion involvement drives impulse purchases remain unclear. This systematic review aimed to critically examine and synthesize the existing literature on the mediating roles of arousal and pleasure in the relationship between fashion involvement and impulse buying behavior. A comprehensive search of electronic databases (Scopus, Web of Science, PsycINFO, and Business Source Complete) was conducted following the PRISMA guidelines. Studies were included if they were peer-reviewed, empirical articles examining at least two of the key variables (fashion involvement, arousal, pleasure, impulse buying) and written in English. The methodological quality of the included studies was assessed using the Mixed Methods Appraisal Tool (MMAT). Twenty-four studies met the inclusion criteria and were included in the qualitative synthesis. The studies employed various research designs (quantitative, qualitative, and mixed-methods) and were conducted in diverse cultural contexts. The findings consistently showed a positive relationship between fashion involvement and impulse buying behavior. Moreover, arousal and pleasure were found to be significant mediators in this relationship. Fashion-involved consumers experienced heightened arousal and pleasure when exposed to fashion stimuli, which subsequently increased their likelihood of engaging in impulse purchases. The interplay between arousal and pleasure was also highlighted, with arousal influencing pleasure, which in turn affected impulse buying. Contextual factors, such as store atmosphere and social influences, were identified as important moderators of these relationships. The findings of this review contribute to a deeper understanding of the emotional drivers of fashion-oriented impulse buying and have important implications for fashion retailers and marketers. By creating arousing and pleasurable experiences for fashion-involved consumers, marketers can effectively tap into their emotional states and encourage spontaneous purchases. Future research should explore the role of individual differences, cultural factors, and digital technologies in shaping the emotional mechanisms underlying impulse buying in the fashion industry.

The study investigates the effect of adoption of IFRS on asymmetric information and the implication on IPO pricing in Nigeria. 38 IPOs are included in the study between 2001 and 2016. The study investigated the influence of the asymmetric information both before and after the adoption of the IFRS. An extension of regression analysis called CHOW test is used to test the influence of the IFRS on asymmetric information and its influence of the IPO pricing in the Nigeria Stock exchange NSE. The results indicate that asymmetric information has significant impact on IPO pricing before and after the adoption of IFRS. However, it is also revealed in the study that adoption on IFRS made a significance difference on the effect of asymmetric information on the IPOs in Nigeria. The study further emphasized the need to reduce the flow of asymmetric information that increases the mispricing of the IPOs.