Shamal Hasan Obaid

M.A.

accounting, audit , management information system

accounting, audit , management information system

B.A.

college of management and economic, department of accounting

graduated from cihan university

Assistant Lecturer

Assistant lecturer

Reasons for currency instability in countries

cihan university

Currency instability in countries is driven by several key factors. High inflation erodes purchasing power, while political instability and economic mismanagement reduce confidence in the economy, leading to currency devaluation. Trade imbalances and high external debt pressure the local currency, while market speculation and capital flight exacerbate instability. Additionally, insufficient foreign reserves and unexpected crises, such as natural disasters, further strain a country’s ability to maintain currency stability. These combined factors contribute to fluctuating exchange rates, inflation, and economic challenges. In conclusion, currency instability arises from economic, political, and external factors. High inflation, poor governance, trade imbalances, and excessive debt weaken a currency's value, while speculative activities and unexpected crises further exacerbate the situation. To achieve currency stability, countries need sound economic management, political stability, and adequate foreign reserves.

Shamal Obaid The Impact of Forensic Accounting on Corporate Governance and Compliance

This study investigates the impact of forensic accounting on corporate governance and compliance in the Kurdistan region of Iraq. Utilizing a quantitative research design, data was collected from 177 accountants across various industries. The results strongly support the hypotheses that forensic accounting significantly enhances fraud detection, internal controls, financial reporting accuracy, regulatory compliance, and overall corporate governance. Statistical analyses, including T-tests, Chi-Square tests, and multivariate regression, demonstrate the substantial positive influence of forensic accounting practices. Additionally, the study highlights the effectiveness of targeted training and resource allocation in mitigating challenges associated with implementing forensic accounting. Despite robust findings, limitations such as sample size and self-reported data are acknowledged. Future research should expand the sample size, employ longitudinal designs, and explore comparative and qualitative approaches to provide a more comprehensive understanding. This study underscores the critical role of forensic accounting in fostering transparency, accountability, and ethical behavior within organizations, offering valuable insights for businesses, regulators, and policymakers in enhancing corporate governance frameworks.

The effect of marketing strategy implementation on organization performance as a private business: case of Cihan University Duhok Camps KRG-Iraq

This study investigates the effect of marketing strategy on organization performance as a private business with special reference to the Cihan University Duhok Camps KRG-Iraq. The survey research design method was used in this study which involves using a self-design questionnaire in collecting data from one hundred (100) respondents. The instrument used in this study is a close-ended questionnaire that was designed by the researchers. Multiple regression analysis was used to analyze the data with the aid of statistical package for social sciences (SPSS) version 22. The results show that the independent variables (i.e Marketing Strategy (MS), Service Strategy (SS), Pricing Strategy (PS), Promotions Strategy (PRS), Place Strategy (PLS), After Sales Service Strategy (ASSS), Higher Education Marketing Strategies (HEMS), and Social Media Marketing Strategies (SMMS) were significant joint predictors of business performance in terms of profitability, market share, return on investment, and expansion. (F = 25.181); R = (0.830); R2 = (0.689); P< .05). The independent variables jointly explained (66.1%) of variance in business performance. Subsequently, recommendations were made to SME operators to improve the quality of higher education marketing strategies quality; charge competitive prices, position appropriately, use attractive promotion channels for the university, engage in after sales service and provide other distinctive functional benefits to students.