This paper relies on accounting-based measures of country risk to investigate U.S. global banks' exposure to foreign country risk over the 2017 fiscal year as measured by the sum of cross-border risk, foreign office risk, and derivative risk claims. We achieve this using panel linear modeling methods with country level heterogeneity and time fixed effects, along with a constructed panel data of 284 observations on 71 countries distributed across 6 world regional blocks, and observed over 4 consecutive quarters starting from 4th quarter 2016 and ending with 3rd quarter 2017. The results show that on average, over the four quarters, a 1% increase in foreign banking sector's claims significantly increases U.S. global banks cross border risk exposure by 0.34%, while reducing derivative risk exposure by 0.22%, but have no significant impact on foreign office risk exposure. Similar results are observed with public sector claims which significantly increase banks' exposure to cross border risk by 0.21%, while reducing derivative risk exposure by 0.19%. Conversely however, non-bank financial sector claims are found to have no significant affect on cross-border risk exposure, but significantly reduce foreign office risk exposure by 0.09%, while increasing derivative risk exposure by 0.06%. These results indicate the presence of sectoral heterogeneities in U.S. banks' exposure to foreign counterparties' risk, and also that overall, over the course of 2017 the level of U.S. global banks' cross-border risk exposure increased, while their level of derivative risk exposure decreased, and the level of foreign office risk exposure remained relatively unchanged.

Financial engineering is an appropriate tool to find innovative solutions and new financial tools that banks need to maintain a variety of financial instruments and products to manage their financial and investment structure and hedge their risks. ___________ *بحث مستل من رسالة ماجستير للباحث الثاني وباشراف الباحث الأول     The current study seeks to study the possibility of adopting financial engineering by the Iraqi private banks, by presenting the experience of the the Kurdistan international bank for Investment and development in the field of financial engineering.     The study used a number of quantitative methods to analyze the historical data of the Kurdistan international bank for Investment and development for the period (2008 - 2015) to identify the areas of financial engineering adopted by the Bank.    The main conclusions of the study are that Kurdistan international bank for Investment and development adopts a lot of traditional financial engineering tools in solving solutions to the problems of the financing structure and devising solutions to the problems of the investment structure. It also adopts financial engineering in the fields of risk management, which indicates the possibility of adopting financial engineering in an environment Kurdistan Region of Iraq in particular and Iraq in general.    The study presented a number of proposals, the most important is that the Kurdistan international bank for Investment and development should look for more opportunities to create new financing and investment tools.

The research aims to detect the level of implementation of electronic management functions (electronic planning, electronic organizing, electronic Leadership, and electronic control) at the University of Duhok. This was the viewpoint of the heads of scientific departments in the colleges of the University، and whether there were significant differences at that level depending on the different individual characteristics of the heads of scientific departments. The survey instrument (questionnaire) was used to collect field data side where distributed on all heads of scientific departments in the university colleges, which the number were (48),the main conclusion of the research is that the level of implementation of electronic management in the University of Dohuk was at highlevels. The results indicated that there are significant differences in the views of the heads of scientific departments on the level of implementation of electronic management attributed to individual characteristics (academic achievement، scientific surname، and the number of training courses in the field of electronic management). While the results mentioned that there are no significant differences in their views depending on the length of service in the job site، and specialization. The research included a set of suggestions to enhance the level of electronic management functionsimplementation in the University of Duhok .