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This scientific article deeply studies the modern state of the system of accounting for fixed assets and their analysis in commercial banks. During the study, the share of fixed assets in the structure of bank assets, their depreciation policy, revaluation mechanisms and efficiency of use…
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This article scientifically analyzes the economic mechanisms of brand strategy development in automotive enterprises and their role in increasing the competitiveness of enterprises. The main objective of the study is to identify economic factors and mechanisms that contribute to the effec…
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This article develops a new conceptual and methodological paradigm for marketing strategy in the digitally transforming service sector. The study combines conceptual framework building, comparative literature review, institutional synthesis, and methodological illustration through synthet…
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In the context of rapid financial globalization and ongoing digital transformation, the effectiveness of internal audit systems in commercial banks has become increasingly critical for ensuring financial stability, transparency, and sustainable development. Modern banking operations are c…
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This article scientifically examines the role of the agricultural census in ensuring agrarian economic growth. The study evaluates the economic significance of the census based on regulatory and legal documents, statistical data, and forecast indicators in the agricultural sector. The res…
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This research addresses the emerging trends in the development of the FinTech start-ups in the context of the algorithmized digital economy of modernity. Ittargets fast-accelerating financial technologies propelled by globalisation, digitalisation, and shifting behaviours. It investigates…
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Interregional socio-economic disparities are complex and influenced by multiple factors. These disparities manifest in income distribution, employment opportunities, and regional development levels. Spatial and statistical models are essential for understanding interactions between region…
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The concept of sustainable development is becoming increasingly important in both academic discourse and public policy. A deeper understanding of its essence, distinctive features, and the conditions necessary for its emergence requires a comprehensive examination of the stages of its evo…
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This research explores the impact of mobile banking applications on the financial behavior of university students, specifically focusing on the case study of the Bank of Baghdad (University Branch). The main purpose is to identify the impact of mobile banking services adoption on saving, …
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Competitive focus one of the most important and rapid developments in the business environment in general, and in the manufacturing environment in particular, especially in the field of production and product design, or the provision of services that the men's clothing factory in Najaf Go…