Strategic issues are the core of the work of business organizations and occupy the main pillar of the work of commercial banks, whose fields of work and their competitive environment have developed. Strategic flexibility has become an urgent and binding issue for the commercial banking sector to keep pace with environmental changes and developments and raise the performance of banks to keep pace with environmental developments. The research aims to delve into two very important variables by doing The commercial banking sector, which is flexibility   The strategy and performance of the banks. Six commercial banks were chosen to be happy with the research (Baghdad, Iraqi investment, Gulf, investment development, Al-Mansour, Babylon). A member of bank managers, people's officials, and accountants in commercial banks. The data were subjected to statistical analysis by applying the statistical program (spss). The results demonstrated an impact on the overall level of the two variables. The study (strategic flexibility, bank performance) The findings revealed the existence of relationships between (banking service flexibility, competitive flexibility, investment flexibility, and human resource flexibility). And bank performance at the sub-dimension level (financial dimension, customer dimension, internal operations dimension, education and growth dimension). The study came to a set of conclusions and suggestions.

The study examines the impact of the COVID-19 pandemic on the profitability and liquidity of Jordanian commercial banks. The LIQ Ratio has been usedand returns on equity (ROE) to find the impact of COVID-19 on the profitability and liquidity of Jordanian commercial banks this study is based on the use of the causal descriptive approach. This methodology was used to compare both liquidity and profitability before the Corona pandemic period during the year (2017-2018). Also, a comparison of liquidity and profitability during the pandemic period (2019-2020) and the study data were obtained from the Amman Stock Exchange.The study results show through statistical analysis that the COVID-19 pandemic has an impact on the profitability of Jordanian commercial banks and does not affect the liquidity of Jordanian commercial banks.The study recommended that Jordanian commercial banks diversify their sources of profitability by diversifying their securities investments, diversifying their fund investments. And encouraging special studies in profitability and liquidity by bank administrations and monetary authorities because it impacts the future of banks and their ability to continue.

This study constitutes a relatively new area, the aim of this research is to identify whether the use of technology (Banking Industry) in banking leads to regulatory brilliance. Recently, banks have become interested in developing the banking industry and looking for everything new to increase efficiency and improve banking performance and its positive impact on individuals and institutions, the evolution of the banking industry has contributed to multiple solutions to many things; Therefore, creating a suitable banking environment for the sheer scale of development helps organizations towards creativity and thus to achieve organizational brilliance. This study aims to develop the concept of banking industry and its key role in creating a comprehensive and integrated environment and thus to promote the banking sector by introducing the concept of regulatory brilliance. Therefore, a sample of Jordanian commercial banks was selected through our study, and it was distributed to workers (Bank Managers, Clients Departments & Accountants) a questionnaire of (200) forms which includes (30) questions, then an analysis of the questionnaire that was distributed to banks employees and the search sample included the independent variable which is the banking industry and its dimensions (technology, time, cost) and the dependent variable which is regulatory brilliance and its dimensions (brilliance in service and innovation, brilliance in leadership, brilliance in knowledge).The study shows the interrelationship between the banking industry and its development to achieve the regulatory brilliance in the banks.  

Purpose: The research problem in the presence of money laundering in private banks reflects negatively on economic activities. The purpose of this study is to investigate the dimensions of forensic accounting (analysis of sources of use and funds, forensic accounting path, temporal analysis process, cash flow tracking schedule for various activities, analysis of the link between people and their relationship to financial data, follow-up of suspicious financial transactions) and its impact on reducing the phenomenon of money laundering. The study methodology used quantitative analysis of data related to private banks in the province of Basra under study, which is(7) private banks. The study sample included all Finances Accountants in these banks, numbering (150) individuals, and the data was processed through statistical methods using the program (SPSS). Results: Statistics, statistical analysis results, statistical tracking table, persons and their relationship to financial bytes, follow-up of financial transactions, and the dependent variable money laundering.

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