The study aims to clarify the role of other sources of funding in the educational institutions in 2021 by finding alternatives that contribute to meeting some of the expenses of educational institutions due to a decrease in the financial allocation by the state observed in the recent years with regard to the circumstances that Iraq is going through, namely low world oil prices and a lack of other revenues in universities. The research consists of five subjects: the University Office of the Higher Education Fund, the Institute of Management of Rusafa, Technical Institute of Kut, Technical Institute Baquba, Technical College Baghdad and is based on data of the 2019-2021 period. It has been proven that the increasing requirements regarding the development of the educational process in terms of technology, as well as the urgent need for laboratories and other educational institutions to enhance their budgets to meet those requirements, become a burden for those institutions. Hence, the productive university should help find ways to match actual revenues in order to eliminate the observed budget deficit.
In the research, the importance of information technology (IT) in the corporate financial reporting under financial risks by applying a current strategy is explored. It is essential for the company to have up-to-date accounting information systems that are able to meet its standards in order for it to be able to produce an accurate external financial report. In the current investigation, the utilization of accounting information systems (with a focus on Relevance, Reliability, and Information Security) helped to reduce the potential for monetary loss. A questionnaire was developed and distributed to the research sample, which included personnel who worked as financial managers, sales teams, internal auditors, and employees working in the information systems departments of the company. This was done in order to meet the objectives of the study and fulfill the requirements of the research sample. There have been no instances of delayed projects as a result of administrative or financial corruption, and a Denominator-based variable that is pertinent to this assumption is that there have been no such delays (0.33). Both Err's standard deviation (00) and the primary score are under tight control at the level of financial reporting (Logic processing) that we are now operating at 3.061. Utilizing a statistical tool allowed for the examination of data as well as analytical hypotheses. According to the findings of the study, there is a significant impact on the effectiveness of accounting information systems due to the risks posed by computerized financial reports. According to the findings, additional research ought to be done on methods that can boost accounting control efficiency, and asset protection programs in order to minimize control risks
To prevent counterfeiting, control supply, and ensure the legitimacy of asset transfers, e-currency makes use of cryptography. The primary focus is on the profitability and volatility of Bitcoin trading. The volatility of an investment can be estimated by calculating its standard deviation in terms of logarithmic returns. The researchers in this study employed the specific test to check for data normality. The results of a plot, a statistical process control chart, and other analyses all pointed to significant fluctuations. More and more people place a premium on uncertainty. Investors are wary of Bitcoin at the moment due to its extreme price swings. This research was conducted to provide a framework for achieving optimal returns with minimal exposure to loss on the part of investors.
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