Sustaincapability is a pioneer opinion that has been receiving more and more consideration by companies; Especially since the compilation of the sustaincapability report of listed companies became mandatory. Over the past decade, establishmental sustaincapability has changed aboard centralizing on issues thus as associable accountcapability relying on preserving a well credit in the associable square and patronaging the surroundings to a strategic necessity to achieve patronagable implementation in the three economic, associable and surroundingsal squares. Is Big establishments, regardless of the sustaincapability strategy, have faced competes and worse, due to their influence on their national economy, they have cautilizated their countries to suffer problems and even crises in the associable and surroundingsal squares. Therefore, procrastination in not complying with the principles and requirements of sustaincapability increases the hidden costs of establishments and even countries and makes it more hard for them to implement it with the passage of time. For this reason, in the present article, it deals with a revision method by collecting inestablishment aboard the library and internet methods and compiled revision articles on the opinion of patronagable growth and the communication among patronagable growth and person resource handling.

The purpose of this study is to show how much green finance—which includes investments in renewable energy, sustainable infrastructure, green technology, social investment, and green bonds—can help a sample of Iraqi bank employees achieve sustainable financial performance, including accounting, marketing, and comprehensive performance. The research problem was that the banking system and the government must work together effectively to provide the required financial tools, such as low-cost bank loans and exemptions from environmental taxes, in order to achieve sustainable financial performance and make the shift to a green economy. By examining the connection between these factors, two primary hypotheses were created to gauge the degree of influence and linkage. The primary instrument for gathering information pertaining to the field component of the study was the questionnaire form. There were 179 people in the sample. The study included a variety of statistical techniques, including standard deviations, arithmetic averages, and structural equation modeling with the aid of statistical tools (spss.var.29, amos.var.26). The most significant of the conclusions drawn was that green financing has a morally beneficial effect on sustainable financial performance.

The purpose of this research is to build a review study to analyse the situation of successful companies in the use of digital twinning to reduce waste and losses that occur in the lack of accurate investment of time and efforts made, and from this basis was presented a set of previous studies related to digital twinning in order to determine the findings of these studies and discuss them by identifying points of similarity and difference between these studies,  And then come up with an idea and a new mechanism to determine the behaviours that companies can pursue in order to apply digital twinning, and on this basis the research discussed the conceptual framework of digital twinning and then the mechanisms through which companies can use it in order to develop their ability to achieve strategic success and competitiveness, the research has come out with several results, foremost of which was that digital twinning works to build a digital model that parallels competing companies through data analysis, improving their efficiency, accelerating innovation, predicting trends, and Then improve the customer experience and achieve integration between the current systems and the systems pursued by other companies.

In the contemporary business environment, which is prone to competition, marketing can be considered as a series of structured business activities to plan, produce, price, promote, distribute goods, services, and ideas. The marketing mix is considered as one of the most important aspects of the marketing process, especially in MSMEs which are now growing very rapidly. This study was conducted with the aim of determining the marketing mix in the with love milli business which is used to drive product sales and create competitive advantages. This study uses a qualitative descriptive method that uses data collection techniques in the form of in-depth and structured interviews and observations. Based on the results of the interview, with love milli has implemented a marketing mix (product, price, promotion, place) to create competitive advantages and increase sales.

The research aims to build a training programme according to the dimensions of the professional motivation of accountants and its impact on the development of technical Literacy by verifying the validity of the following null hypothesis: "There is no statistically significant difference at the level of significance (0.05) between the average scores of accountants of the experimental group and those who will subject accountants to the training programme based on the dimensions of professional motivation and the average scores of accountants for the control group who will not subject accountants to training in the training programme in technical Literacy.To achieve the objectives of the research, the researchers used the experimental design with two equivalent groups (experimental and control), as 42 accountants were randomly selected (by lot) as a sample for research from the accountants of the General Directorate of Education of Qadisiyah for the academic year 2024-2025, by 21 accountants for the experimental group and 21 accountants for the control group.The training programme was built according to three stages (planning, design, evaluation), and then trained accountants of the experimental group for a period of (11) days by two sessions per day using the training programme according to the dimensions of professional motivation, and the researcher prepared a scale for technical Literacy of the type of multiple choice (40 items), and their sincerity and stability were verified, as the stability coefficient for testing the scale reached (90, 0) and the stability coefficient of the observation card was (0.86), for the scale test (0.89) and they were applied after the end of the experiment. And the researcher used the statistical programme SPSS.The accountants of the experimental group outperformed the accountants of the control group in the scale test, and in light of the results of the research, the researcher recommended the possibility of adopting the training programme prepared according to the dimensions of professional motivation.

These financial problems are the inability of students to manage their own personal money (monthly money from parents), lack of financial planning habits, lack of financial control by parents. So this journal was made to find out whether there is an influence of financial education in social (family) organization on the personal financial management of undergraduate students at the Faculty of Economics and Business, Makassar State University. This type of research is causal associative research, or a causal relationship with a quantitative approach. This can be seen from the probability (sig.) = 0.009 ttable = 2.676 > 1.998 and from the probability (sig.) = 0.000 ttable (4.158 > 1.998). So that it is known that the influence of family finances and financial literacy together has a positive and significant effect on personal financial management and also the influence of family finances has a positive and significant effect on the personal financial management of S1 students of Management, Department of Economics, Makassar State University.

One critical component in the rapidly expanding halal tourism industry is the existence of hotels catering to the needs of Muslim travelers, known as Sharia-compliant hotels. Operating within the framework of Islamic law, these hotels bear the responsibility of managing funds in accordance with Sharia principles. The management of non-halal funds within such establishments presents a complex challenge that necessitates careful consideration to ensure compliance with Islamic values while addressing financial and social aspects. This study aims to provide insights into strategies for managing non-halal funds in Sharia-compliant hotels within the framework of Corporate Social Responsibility (CSR) and from the perspective of Islamic economic law. Using a qualitative research approach with descriptive analysis through a literature review, the findings indicate that the legal status of non-halal funds may be permissible if allocated for general public welfare. Recommended management strategies include adherence to the PSAK 101 accounting standard and the application of Tafriq Shafqah principles through CSR initiatives. Non-halal funds are optimally distributed for social welfare (maslahah wa tashrif al-‘ammah) such as empowering local communities through education and training, supporting zakat and charity programs, promoting sustainable environmental management, ensuring fair employment opportunities, fostering local economic development, and enhancing public education and awareness. These efforts not only enhance the positive reputation of Sharia-compliant hotels but also contribute significantly to the economic, environmental, and social well-being of the broader community.

This study aims to analyze competency in improving accountability. This study uses the System Literature Review method using data sources from Mendeley, Publish or Perish 8 and Google Scholar with journal indexes Sinta 1, Sinta 2 and Sinta 3 as well as reputable international journals over a period of 5 years starting in 2019-2024. Article collection was carried out using the keywords competency and accountability. The results of this study indicate that competency formed by intellectual and physical abilities affects accountability and transparency, especially in village governance. Inadequate competency in village officials can hinder effective fund allocation, impact accountability and risk misallocation of funds due to weak monitoring and evaluation systems. Human resources are the main asset, and increasing competency in financial management among village officials is related to increasing accountability, in line with management theory, which emphasizes responsible and honest governance.

This study aims to analyze the implementation of contractual budgeting and its impact on the development of government accounting system structure in Iraq. Amid the challenges facing the public sector in Iraq, the implementation of contract-based budgeting is considered essential to improve transparency, accountability, and efficiency in the management of state finances. This study used a survey approach to collect data from various government agencies in Iraq involved in budget planning and oversight. The results show that although the implementation of contractual budgeting can improve budget management and strengthen the government's accounting system, there are a number of barriers, including a lack of human resource capacity, information technology limitations, and regulatory discrepancies that still exist. This study recommends the need for policy updates and improved training and infrastructure to support the integration of contract-based budgeting in the government accounting structure in Iraq, to ensure the sustainability and effectiveness of public budget management

This research seeks to illustrate the effects of rate of exchange volatility on Iraq's trade balance .The report examines currency rates in Iraq from 2010 to 2022, including both official and parallel values. The study addresses the trade balance, encompassing exports and imports, and investigates the impact of exchange rate fluctuations on trade performance through the ARDL model. It demonstrates a direct relationship between the two variables and confirms the absence of autocorrelation issues. Formulating a series of results and recommendations.