American Journal of Business Management, Economics and Banking <p>American Journal of Business Management, Economics and Banking is an peer reviewed international, open access journal. This journal publishes the articles in the field of Economics and Business Management. Authors are requested to submit their original research for the double blind peer reviewed journal.</p> <p><strong>ISSN (E):</strong> 2832-8078 <strong> JIF:</strong> 7.725</p> American Journals en-US American Journal of Business Management, Economics and Banking 2832-8078 THE IMPACT OF THE BANK DEPOSIT INSURANCE SYSTEM IN CAPITAL ADEQUACY AND PROFITABILITY INDICATORS FOR THE IRAQI BANKING SECTOR AND COMPARISON WITH THE JORDANIAN BANKING SECTOR <p>The aims of research to determine the extent impact of the banking deposit Insurance system that measured by deposit guarantee fees percentage in the Iraqi banking sector on two indicators, capital adequacy and bank profitability, and compare the same effect with the Jordanian banking sector. Accordingly, the research hypothesis was tested after selecting 10 private commercial banks, (5) of them are Iraqi listed in the Iraqi Deposit Insurance Institution and (5 others) from the Jordanian banking sector and listed in the Jordanian Deposit Insurance Institution for the period (2018-2021), and based on the EVIEWS13 statistical program, the researcher reached the conclusion that the deposit protection system does not affect on capital adequacy, nor does it affect bank profitability, and in both of the Iraqi and Jordanian sectors, the Deposit Insurance Institution more reflection on the individual dealers than on the performance of the banks themselves.</p> Mustafa Hussein Hassan Sadiq Hussein Abdul Hassan Copyright (c) 2023 2023-09-08 2023-09-08 16 1 11 THE ROLE OF PROCESS RE-ENGINEERING IN RATIONALIZING COSTS AND STRENGTHENING THE COMPETITIVE POSITION OF INDUSTRIAL ENTITIES-APPLIED RESEARCH IN KARBALA CEMENT FACTORY <p>In its theoretical framework, the research adopted the topic of process re-engineering and its related aspects, such as aspects of its concept, elements, importance, and stages of application, in addition to presenting the relationship between re-engineering and information technology, as well as the use of information technology in the field of industry. While the field frame of the study dealt with a presentation of the reality of cement factories in Iraq, and the extent of their need to bring about radical and comprehensive changes in all aspects of their work in order to keep pace with the developments and developments taking place in the Iraqi and international environments. The problem of the study focused on the ability of Iraqi bank administrations to understand and assimilate the process of re-engineering and its requirements as one of the most important strategies that must be adopted to meet the challenges and keep abreast of recent developments in the cement industry and modern information technology to rationalize its costs and enhance its competitive position.</p> Mohammed Abed Kadhim Ali Mohammed Thijeel AL-Mamouri Copyright (c) 2023 2023-09-08 2023-09-08 16 12 23 CHANGE MANAGEMENT AND EMPLOYEE PERFORMANCE OF HEALTH WORKERS IN RIVERS STATE <p>Employee performance and adapting to change was the topic examined. Participants in this study are employed by one of the 346 primary healthcare (PHC) centres found in one of the 23 study LGAs. From the 23 LGAs in the state, 12 were chosen at random using multi-stage sampling; three from each senatorial district. Then, in each of the 12 LGAs, four Primary Health Facilities were chosen at random. Then, from among the chosen PHCs, health workers from various cadres were randomly selected using stratified selection. From each of the forty-eight (48) institutions, a random sample of 96 Community Health Extension Workers (CHEWs), 96 Community Health Officers (CHOs), 96 Nurses/Midwives, and 48 Doctors were taken. A total of 336 people were randomly selected for this analysis. This research was carried out using a descriptive cross-sectional methodology. In order to accomplish the goals of the study, five hypotheses were proposed and tested at the 0.05 level of confidence. Descriptive statistics (mean) were employed to examine the data, while the Spearman Rank Correlation Coefficient was used to evaluate the hypotheses. Health workers in Rivers State were found to benefit substantially from change management strategies like change communication and stakeholder engagement. Effective change communication techniques should be prioritised by the Health Care Management Board in order to foster a good and supportive work environment in which people may thrive despite change.</p> Isokariari, Orusoso Waite Lawson Copyright (c) 2023 2023-09-10 2023-09-10 16 24 39 VOLUNTARY DISCLOSURE AND FIRM VALUE OF QUOTED CONGLOMERATES IN NIGERIA <p>This research work will be exploring how voluntary disclosure affects firm value of quoted conglomerates in Nigeria. In this research study, firm value was defined in terms of accounting policies and information on governance while firm value was measured using Tobin Q. This examination embraced an ex-post facto research design using secondary data of quoted conglomerates in Nigeria from 2012-2016, an aggregate of 3 conglomerates were incorporated into this study, the analysis were obtained using the ordinary least square method, descriptive statistics and also Pearson correlation coefficient. The outcomes demonstrated that voluntary disclosure has no huge association with firm value of conglomerates, it was concluded that voluntary disclosure is not sufficient to measure firm value of conglomerates i.e a rise in firm value of conglomerates is not necessarily determined by voluntary disclosure or a rise in voluntary disclosure would not necessitate an increase in firm value and it was also recommended that conglomerates should pay attention to other factors that would greatly affect either positively or negatively their value and help them maximize shareholders wealth.</p> Dilosi Dawn A. Dr Egbe Solomon Prof. Ogbonna Gabriel N. Copyright (c) 2023 2023-09-10 2023-09-10 16 40 55 FORENSIC ACCOUNTING AND FINANCIAL PERFORMANCE OF TERTIARY INSTITUTIONS IN PORT HARCOURT, RIVERS STATE <p>The issue of fraud has become an omen that is wide spreading in almost all the institutions of the nation; curtailing this ugly menace has proven abortive, it rather keeps growing even among the younger generation of today. Primarily, the paper aims to investigate the nexus between forensic accounting and its tools on financial performance of tertiary institutions in Port Harcourt, Rivers State; its objectives specifically look to: examine the association between forensic auditing and financial performance of tertiary institutions in Port Harcourt, Rivers State and to determine the affiliation between data mining and financial performance of tertiary institutions in Port Harcourt, Rivers State. Fraud preventive theory was used as the underpinning for the paper. The population of the study comprised of the three main universities Port Harcourt aspect of Rivers State in Nigeria; thus, they University of Port Harcourt, Rivers State University and Ignatius Ajuru University of Education and sample determined using a judgmental sampling of the non-probability sampling method. Product moment correlation coefficient was used for the analysis, and it was done under the help of Statistical Package for Social Sciences (SPSS) version 23. The findings revealed that forensic auditing has a solid substantial connection and affirmatively correlates with financial performance at a r = 0.904 and a Pv = 0.000, and that data mining has a weak insubstantialconnection and adversely correlates with financial performance at a r = -0.212 and a Pv = 0.964. The authors recommended that management of tertiary institutions should emphasize and enhance use of forensic measures as this will enable them improve on net profit margin. They also recommended that the management should ensure that the institution adapts to new technological changes taking place in the world to ensure that they have a well-structured system to accommodate these changes.</p> Akinyemi, Babajide Oloyode Eke, Haniel Okorafor (Ph.D) Copyright (c) 2023 2023-09-10 2023-09-10 16 56 69 CHARACTERISTICS AND CHALLENGES OF THE IRAQI ECONOMY AFTER 2003 <p>The aim of this study is to define the characteristics of the Iraqi economy that required it for a long time. The country suffered from various and successive crises until after 2003 and the subsequent years, the most important of which is the unilateralism of the economy and its dependence on oil as the sole source of its revenue and income, which constituted 90% of the total revenues and neglected the rest. The basic economic sectors such as agriculture and industry weakened their contributions to the gross domestic product and caused many institutional, economic, social and environmental challenges that impeded the development process and weakened the productive capabilities of the Iraqi economy and the diversification of its resources, We recommend adopting a serious and integrated government reform program that will help alleviate some of the problems and challenges.</p> Prof. Dr. Younes Boujelbene Elham khudhair Abbas Shubbar Copyright (c) 2023 2023-09-11 2023-09-11 16 60 70 METHODS OF MAKING STUDENTS WORK ON SPECIALIZED TEXTS <p>In this article, the French philology students to work on specialized texts of various teaching about the use of appropriate technologies to specialized. The way to work on strengthening students the knowledge and skills of the Uzbek language, specialties within the framework of language learning.</p> Ph.D. Fattakhova D. A. Copyright (c) 2023 2023-09-11 2023-09-11 16 71 74 METHODS OF DEVELOPMENT OF PRACTICAL SCIENCES OF STUDENTS IN THE PROGRESS OF EDUCATION <p>This article describes the development of students' practical knowledge in the educational process, the effectiveness of practical training and the qualities of preparing students for practical training.</p> Ў. Д. Хидиров Copyright (c) 2023 2023-09-11 2023-09-11 16 75 78 INNOVATIVE TECHNOLOGIES IN THE PROFESSIONAL EDUCATION SYSTEM <p>This article deals with innovative technologies in the vocational education system, "Innovative educational technologies", the importance of increasing the intellectual potential of teachers of various specialties at retraining and advanced training courses for teachers of higher educational institutions, enriching their worldview, innovative educational technologies.</p> Ў. Д. Хидиров Copyright (c) 2023 2023-09-11 2023-09-11 16 79 81 A STUDY OF THE CORRELATION BETWEEN ACCOUNTING DISCLOSURE AND FINANCIAL REPORTING QUALITY IN BANKS REGISTERED IN THE IRAQI STOCK MARKET <p>The research aims to identify both accounting disclosure and financial reporting quality (FRQ). It also aims to measure the role of accounting disclosure in enhancing the FRQ of banks listed in the Iraqi stock market (ISM). The study was conducted on Al-Iraq Commercial Bank, Gulf Commercial Bank, and Ashur International Bank. A questionnaire was received from sample of 177 individuals. SPSS V24 and Amos V24 were used for data analysis, including measures such as mean, standard deviation, coefficient of variation, frequencies, and percentages. The study found that disclosing accounting information helps achieve more transparency, creating a positive perception among stakeholders towards the banks and reducing their resistance to changes initiated by bank management. Providing appropriate information to stakeholders clarifies the bank's policies, plans, and activities, allowing them to evaluate and contribute to their improvement for the benefit of all stakeholders. Based on the findings, the researchers recommend the issuance of a direct standard by the Iraqi Accounting and Auditing Standards Board for disclosing non-routine profits and losses.</p> Abboud Jadaan Hamad Prof. Dr. Emna Boumediene Copyright (c) 2023 2023-09-11 2023-09-11 16 82 94 THE MEDIATING ROLE OF OUTSOURCING INTERNAL AUDITING IN THE RELATIONSHIP BETWEEN ELECTRONIC AUDITING AND AUDITING STRATEGIES-A FIELD STUDY IN PUBLIC COMPANIES IN IRAQ <p>Through this research, we seek to demonstrate the role of the relationship between electronic auditing and outsourcing internal auditing in supporting auditing strategies for the opinions of a sample of companies operating in Iraq, and to identify the nature of the correlation and influence relationships between the research variables (electronic auditing, outsourcing internal auditing, auditing strategies) in companies under review. Studying.<br>The researcher formulated a set of questions that represented the problem of the research, and for achieving the goal of the research, a hypothetical scheme was adopted through which its hypotheses were defined.<br>The study population consists of some Iraqi companies in Baghdad governorate, while the study sample was limited to internal auditors, accountants, and implementation managers in Iraqi companies, as the number of these companies reached (21) companies, and (3) were excluded as a result of the invalidity of their answers for analysis. So that the number of companies in the study sample is limited to (18) companies only, (210) forms were distributed, as if the recovered and valid ones for analysis were (202) forms only, i.e. with a recovery rate of only 96%, and then the researcher analyzed them using the appropriate statistical program.<br>The study came out with a set of results, the most important of which is the impact of electronic auditing and outsourcing of internal auditing in supporting auditing strategies in the companies under study. In order to prepare the report and guide the development of the audit plan, the disclosure of the comprehensive audit strategy must contain sufficient details to guide them when developing the internal audit plan or outsourcing, so that the audit strategy is comprehensive.</p> Assistant Teacher: Ahmed Abed Ahmed Dr. Hanen MOALLA Copyright (c) 2023 2023-09-11 2023-09-11 16 95 116 STRUCTURAL CAPITAL AND FINANCIAL PERFORMANCE OF QUOTED MANUFACTURING FIRMS IN NIGERIA <p>This study examined the relationship between structural capital investment and the financial performance of quoted manufacturing firms in Nigeria, with specific attention to Return on Assets of manufacturing firms. Utilizing an ex-post facto research design, this study employed secondary data extracted from the annual reports of 30 publicly quoted manufacturing companies in Nigeria. A total of 300 observations were analyzed using panel data regression models. The results revealed a statistically significant positive relationship between structural capital investment and ROA, suggesting that investment in organizational structure, systems, and processes could contribute to efficient asset utilization. Conversely, a non-significant relationship was observed between structural capital investment and EPS, raising questions about the immediate impact of such investments on shareholder value in the Nigerian manufacturing sector. The study recommends that manufacturing companies should strategically invest in structural capital such as organizational culture, information systems, and processes, with a focus on long-term asset optimization, given its positive relationship with ROA.</p> Doghudje, Ufuoma Sylvia Ogbonna, Gabriel N. Ibanichuka, Emmanuel A. L. Copyright (c) 2023 2023-09-14 2023-09-14 16 117 127 INTEGRATION BETWEEN TECHNICIANS AND REENGINEERING DECONSTRUCTED ANALYSIS TO RATIONALIZE COSTS AND SUPPORT COMPETITIVE ADVANTAGE <p>The intense competition witnessed by the contemporary industrial environment and the rapid developments have made economic entities practice their work in a competitive environment directed by the customer, and thus it is better for them to achieve added value on their part if they want to continue and maintain their competitive position. The research aimed to Explaining the integration between the techniques of re-engineering and deconstructed analysis to rationalize costs and support competitive advantage, as the use of deconstructed analysis and re-engineering techniques is directly linked to the desires and preferences of the customer and providing the product or service that suits his needs, and this would lead to improving the value of the product or service, As a result, rationalizing its costs, as well as using re-engineering technology before economic entities, leads to increasing the quality of the product, reducing its costs by making a radical change, and eliminating manufacturing process activities that do not increase the value of the product in relation to the customer’s requirements. Therefore, it is necessary to work on changing the reality of the cost system applied in the economic entity by modernizing it by applying modern technologies concerned with cost rationalization, represented by the deconstructed analysis technique for its prominent role in the process of calculating the cost of a solid scientific product, which was adopted in this research due to its focus on methods of manufacturing the cement product in light of the requirements. The customer has an employment relationship with the reengineering technology.</p> Mohammed Abed Kadhim Ali Mohammed Thijeel AL-Mamouri Copyright (c) 2023 2023-09-15 2023-09-15 16 128 136 FINANCIAL KNOWLEDGE AND ITS REFLECTION ON FINANCIAL BEHAVIOR-AN ANALYTICAL STUDY OF A SAMPLE OF CUSTOMERS WITH THE TBI, RAFIDAIN & RASHEED BANKS <p>The research aims to determine the role of financial knowledge among the research sample, which is represented by the employees and professors of the College of Administration and Economics - the University of Kufa and the College of Imam Al-Kadhim, As they are part of the society that participates in the use of finance at the level of daily consumption and continuous financial transactions. They are in the field of our current study, which is concerned with matters related to economics and finance, which should add better value to financial knowledge and its nature. Therefore, college staff needs to know and apply the meaning of personal financial management to be able to manage their financial affairs and live more prosperously in the future. There is a growing gap between the amount of financial responsibility given to individuals and their apparent ability to manage financial decisions and take advantage of financial opportunities. Therefore, the study was conducted on those who deal with Al-Rasheed and Al-Rafidain Bank and TBI by taking all the dealers with these banks as a sample population, 120 questionnaires were distributed and 116 approved questionnaires were answered by the employees of the two colleges, the method was applied using SPSS version 23. The conclusion was that financial knowledge has a positive and significant impact on personal financial behavior and as well as financial knowledge has a positive and significant impact on the personal financial management of the study sample individuals.</p> Lecturer Doctor Hayder M. Kareem Alduhaidahawi Copyright (c) 2023 2023-09-15 2023-09-15 16 137 147 THE STUDY ON CAPITAL STRUCTURE FUNDING STRATEGY AGAINST THE DEVELOPMENT OF FINANCIAL PERFORMANCE OF PUBLIC LISTED COMPANIES IN CHINA <p>The purpose of the current study had been aimed to provide the insight on the relevance impact for the capital structure funding strategy of the business in affecting the development of the financial performance of the public listed companies in China mainly focusing on the companies listed in Shanghai Stock Exchange (SSE) and Shenzhen Stock Exchange (SZSE). The previous studies had revealed the potential expectations of the outcome in the quantitative study to observe ethe positive correlation and relationship from the capital structure financing against the financial performance of the business. Through the quantitative study method, the research framework had been translating into the statistical testing output which observe the data input of debt equity ratio as the representation of the capital structure as independent variables while the financial performance as the dependent variable for the study had been represented by the profitability ratios including the gross profit margin, net profit margin, return one equity and return on asset. The results for the research had identified only the return on equity is being impacted from the designation of the capital structure funding but not applicable for other variables. The outcome of the study had concluded major disagreement from the initial literature review which create a fresh insight inducing the potential future study to further explore the relevance focus on the scope of study into different environment and target population of the study using the similar research framework for the purpose of future research.</p> Dr Yeoh Wee Win Copyright (c) 2023 2023-09-15 2023-09-15 16 148 156 THE ROLE OF THE LEADER IN THE SYSTEMATIC ORGANIZATION OF MANAGEMENT RELATIONS <p>The article mainly contains opinions on leadership qualities and how a leader should work with employees, as well as what kind of image a leader should have.</p> Bobirmirzo Arzimatov Copyright (c) 2023 2023-09-19 2023-09-19 16 157 160 INITIAL PUBLIC OFFERING (IPO) - GLOBAL POSITIONING OF SHARES <p>This article provides an overview of the global positioning of shares in the context of Initial public offering (IPO). An IPO is a process in which a privately held company offers its shares to the public for the first time. The global positioning of shares refers to the strategic factors and decisions associated with determining the availability of the offer and reaching out to investors around the world. In this annotation, we will study how companies approach the global positioning of shares during the IPO period. These include factors such as the selection of international markets for registration of shares, the assessment of demand for investors from different regions, the establishment of a different shareholder base. Companies may choose to list their shares on multiple stock exchanges to maximize access to global capital and increase visibility in the international investment landscape. Through this, they aim to attract a wide range of investors and increase their marketability. When choosing a Global position, various factors such as market conditions, regulatory requirements, investor preferences, strategic goals of the company are also taken into account. An in-depth analysis of these factors will help determine the optimal placement of shares in various global markets. In addition, the global positioning of shares through IPO can increase the company's reputation and trust, as a successful offer can express confidence and competence to investors around the world.</p> Ergashev Javakhir son of Bakhodir Copyright (c) 2023 2023-09-17 2023-09-17 16 161 163 MEASURING THE IMPACT OF OIL PRICE FLUCTUATIONS ON THE BUDGET DEFICIT <p>The relationship between oil prices and the public budget deficit is one of the most important topics and issues that have received the attention of economic researchers and have been widely discussed in both developing and developing countries alike. This research aims to analyze the relationship between the general budget deficit and oil prices and to show the impact of these variables on the general budget deficit in Iraq, and to measure that relationship by relying on the EVIEWS12 standard program. The stability test was used by applying the expanded Dickey-Fuller test and the cointegration test to discover a trend. The long-term relationship between these variables. The results of the research showed the inverse relationship between the price of crude oil and the general budget deficit in the long and short terms. The researcher recommended the need for the state and the competent authorities to focus in preparing the budget on all economic variables related to its budget, by comparing the budget for several years. In order to know the factors and variables affecting them and pay attention to them in order to raise the level of their revenues, and effective investment of Iraqi human capital, which is characterized by society’s vulnerabilities for those of working age, through providing job opportunities and developing workers’ productive skills in a way that achieves large returns for the general budget and represents a strong support link to pay It accelerates economic growth for all economic sectors, and its achieved returns are comparable to the returns of other physical and financial investments.</p> Malik bin Bashir bin Atiya Al-Wuraimi Wissam Hussein Alwan Copyright (c) 2023 2023-09-20 2023-09-20 16 164 180 THE INFLUENCE OF INFORMATION TECHNOLOGY USAGE ON THE EFFICIENCY AND EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS AND ITS IMPACT ON INVESTMENT DECISIONS: A SURVEY STUDY <p>The study aimed, on its theoretical side, to explain the impact of using information technology with its various multiple techniques on the efficiency and effectiveness of accounting information systems and how it reflects on investment decisions. This was achieved through reviewing the most important previous studies related to the research topic. Additionally, the study reviewed the significant technological innovations resulting from the Fourth Industrial Revolution. Regarding the practical aspect of the study, a questionnaire was formulated, consisting of two main axes, each containing five questions. The study's sample consisted of academic professionals working in the faculties of management and economics at Iraqi universities, specializing in accounting and finance. The study's results revealed positive and statistically significant differences in the use of information technology techniques on the efficiency and effectiveness of accounting information systems, with a positive impact on improving investment decision-making.</p> Ali T.M. Kadawi Khamoussi Halioui Copyright (c) 2023 2023-09-20 2023-09-20 16 181 195 THE CONCEPT OF THE DIGITAL ECONOMY, ITS SIGNIFICANCE AND DEVELOPMENT TRENDS <p>This article discusses the concept of digital economy, its role in management and its importance in achieving economic prosperity. Also, some statistical data obtained from open sources are presented, and based on them, an attempt is made to explain why the use of digital technologies is important. In addition, at the end of the article, an attempt is made to give an understanding of "artificial intelligence" and to shed light on why it is important.</p> Qodirov Azamatjon Bakhodirovich Copyright (c) 2023 2023-09-20 2023-09-20 16 196 200 FROM ANCIENT TRADITIONS TO MODERN GREATNESS: THE DEVELOPMENT OF THE TEXTILE INDUSTRY OF UZBEKISTAN <p>As one of the largest textile production bases in Central Asia, Uzbekistan has made significant progress in the development and improvement of the textile industry in recent years. After the arrival of new leadership in the country in 2016, the textile industry became one of the main priorities for the development of the economy of Uzbekistan. In this article, the main points of the development of the textile industry in the new Uzbekistan were considered.</p> Yormatov Ilmidin Toshmatovich Copyright (c) 2023 2023-09-22 2023-09-22 16 201 205 SITUATION AND DEVELOPMENT PROSPECTS OF "ART TOURISM" IN UZBEKISTAN <p>This article analyzes the activity of art tourism as a new field of tourism research and its role in tourism and its impact on the economy. In analyzing this, we relied on the information of several art galleries in our country. Based on the received information, the potential of art tourism of our country was assessed and a model for the development of this field of tourism was presented. Based on the collected data, it was determined that the future development of this industry can be one of the main factors for increasing the tourism potential of our country through the method of forecasting the development of this tourism industry and its benefits.</p> Kholmurodova Shahnoza Ganisher qizi Copyright (c) 2023 2023-09-23 2023-09-23 16 206 211 LIQUIDITY MANAGEMENT AND QUOTED DEPOSIT MONEY BANKS FINANCIAL PERFORMANCE IN NIGERIA <p>Liquidity Management is one of the most important duties in any company and thus it cannot be overlooked. Sound liquidity management is integral for financial institutions stability and profitability since deteriorating liquidity management is the most recurrent cause of poor financial performance. The aim of this study is to empirically explore the relationship between liquidity management and financial performance of listed deposit money banks in Nigeria. Panel data of the liquidity management and return on equity were collected from the annual report of eight listed international banks on Nigerian Exchange Group from 2010-2020. Ordinary least square regression analysis, Augmented Dickey Fuller Unit root test, Johansen co-integration test, lanrange multiplier test, error correction model were used in analyzing the data. The results indicate that liquidity management significantly relates to return n equity. The study there conclude that there is a strong positive relationship between liquidity management and financial performance and recommend that central bank Nigeria should critically review and follow-up or monitor the effectiveness of liquidity policy tools in banks and where necessary, appropriate sanctions placed on erring banks to ensure effective implementation of these policy tools in an attempt to achieve desired liquidity level.</p> Nwokoro, A. I. Ironkwe, U.I. Nwaiwu, J.N. Copyright (c) 2023 2023-09-23 2023-09-23 16 212 230 THE ROLE OF MODERN TECHNOLOGIES IN ENHANCING BANKS PROFITABILITY <p>Purpose: This study aims to explore the extent to which modern technologies contribute, both as independent and dependent variables, towards enhancing the profitability of banks. Design/Methodology/Approach: In order to address the research problem, find solutions, achieve its objectives, and test its hypotheses, several branches of Rafidain and Rashid banks operating in Misan Province were selected. A purposeful sample of 25 employees from these banks at various managerial levels was chosen. Data collection was conducted using a questionnaire, and the collected data were processed and the study’s hypotheses were tested using various statistical methods, including SPSS and Excel. Results and Recommendations: The research results indicate a significant impact relationship between modern technologies as an independent variable and bank profitability as a dependent variable at a significance level of 0.05. The research recommends giving greater attention to and incorporating modern technologies into banking operations as they are considered an important means of increasing bank profitability, enhancing competitiveness, and securing a larger market share.</p> Ahmed Jasim Mohammed Ahmed Abbas Hussein Mohsin N. AL-Maliki Copyright (c) 2023 2023-09-23 2023-09-23 16 231 243 DIGITAL ECONOMY: CONCEPT AND DEVELOPMENT TRENDS <p>The Digital Economy is an economic activity focused on digital and electronic technologies. This includes e-business and commerce, as well as the goods and services they produce. Essentially, this definition covers all business, cultural, economic and social transactions carried out on the Internet and through digital communication technologies. The following article is devoted to the study of digital economy and its development trends.</p> Kamalova Jamila Copyright (c) 2023 2023-09-30 2023-09-30 16 244 249 WAYS OF ATTRACTING FOREIGN INVESTMENTS AND USING THEM EFFECTIVELY <p>The article examines the processes associated with attracting foreign investments to the national economy and improving the ways of their effective use. The impact of factors on the efficiency of the country's investment activities affecting the processes of attracting and using foreign investment has been evaluated. The existing shortcomings have been identified within the framework of ways to attract and effectively use foreign investment. Scientific proposals and practical recommendations on improving the system of attracting foreign investments to the national economy have been formed.</p> Sotimov Yunusbek Turg’unboy o’g’li Copyright (c) 2023 2023-09-30 2023-09-30 16 250 254 PRIORITY DIRECTIONS OF ESTABLISHING THE ACTIVITY OF FREE ECONOMIC ZONES IN UZBEKISTAN <p>The article examines the priority directions for the establishment of free economic zones in Uzbekistan. Also, the formation of legal norms for foreign direct investments in accordance with international standards, attracting more investments to the country's economy, structural changes in the economy. Proposals and recommendations on the establishment of SEZs and increasing investment activity in them were formulated.</p> Iskandarova Dilorom Khayrullayevna Copyright (c) 2023 2023-09-30 2023-09-30 16 255 259