A
  • Accounting Efficiency The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
  • Accounting disclosure A study of the impact of accounting disclosure on improving the efficiency of financial markets and enhancing their market value – An analytical study in Iraqi industrial companies. [Volume 26, Issue 4, 2025, Pages 27-39]
  • Applied statistics Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
  • Arbaeen pilgrimage Health culture and factors associated with it among service providers in Hussein processions during the arbeenia mass gathering in Babylon Governorate, 2024 by using statistical analysis [Volume 26, Issue 4, 2025, Pages 14-19]
  • Artificial intelligence techniques The Impact of Artificial Intelligence Techniques in Chameleon Leadership: An exploratory study of the opinions of a sample of senior and middle management in a group of private banks in Babil and Diwaniyah Governorates [Volume 26, Special 1, 2025, Pages 156-170]
  • Asia Cell Telecommunications Company The Impact of Technological Innovation on the Development of Digital Entrepreneurship: An Analytical Study on a Sample of Employees at Asia Cell Telecommunications Company [Volume 26, Special 2, 2025, Pages 35-53]
B
  • Banking Merger Horizontal Bank Mergers in the Face of Financial Crises: An Analytical Study of Commercial Banks in Iraq [Volume 26, Special 1, 2025, Pages 141-147]
  • Banking Performance Financial Innovations And Their Impact On The Banking Performance Of The United Arab Emirates For The Period (2004-2023) [Volume 26, Issue 4, 2025, Pages 142-157]
  • Banking Sector Impact of Artificial Intelligence Indicators on Cash Credit in the Iraqi Banking Sector for the Period 2017-2023 [Volume 26, Issue 4, 2025, Pages 41-51]
  • Banking financing requirements The impact of bank financing requirements on the advancement of social entrepreneurship, an analytical study of Al-Tayf Islamic Bank. [Volume 26, Special 1, 2025, Pages 104-117]
  • Banking profitability The Effect of financial inclusion on enhancing banking sector profits for the period (2010-2021) [Volume 26, Special 1, 2025, Pages 210-220]
  • Bayesian hierarchical modeling Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
C
  • Central Bank of Iraq The Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
  • Central Bank of Iraq The Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2025, Pages 254-260]
  • Chameleon leadership The Impact of Artificial Intelligence Techniques in Chameleon Leadership: An exploratory study of the opinions of a sample of senior and middle management in a group of private banks in Babil and Diwaniyah Governorates [Volume 26, Special 1, 2025, Pages 156-170]
  • Company stock performance evaluation models The Possibility of Constructing an Investment Portfolio Using Sharpe and Jensen Indicators: Evidence from a Sample of Investment Companies in the Iraq Stock Exchange [Volume 26, Issue 4, 2025, Pages 73-86]
  • Computational Trust Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
  • Contingency Theory The Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
D
  • Data Governance Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
  • Determinants Determinants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
  • Differential Privacy Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
  • Differential evolution Using artificial intelligence to estimate the kink regression to analyze Gross Domestic Product and consumer budget [Volume 26, Special 1, 2025, Pages 100-103]
  • Digital Accounting The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
  • Digital Economy Integration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2025, Pages 80-85]
  • Digital Entrepreneurship The Impact of Technological Innovation on the Development of Digital Entrepreneurship: An Analytical Study on a Sample of Employees at Asia Cell Telecommunications Company [Volume 26, Special 2, 2025, Pages 35-53]
  • Digital Financial Inclusion Women's empowerment . Economic . International experiences Digital Financial Inclusion: A Tool for Women's Economic Empowerment (Selected International Experiences))) [Volume 26, Special 1, 2025, Pages 74-79]
  • Digitalization The Dynamic Impact of Digitalization on Informal Employment in Iraq: An Analytical Study [Volume 26, Special 1, 2025, Pages 59-64]
  • Dust storms Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
E
  • Economic Growth Combating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
  • Economic Growth Measuring the Effect of Some Fiscal Stability Indicators on The Tax Revenues: Iraq as a Case Study For the Period (2004-2023) [Volume 26, Special 1, 2025, Pages 148-155]
  • Economic Growth Determinants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
  • Economic Stability Combating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
  • Economic Stability Determinants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
  • Economic Value Added The impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units [Volume 26, Special 1, 2025, Pages 132-140]
  • Electronic payment methods Electronic Payment Methods and Their Impact on Financial Inclusion Using the ARDL Methodology for Iraqi Commercial Banks [Volume 26, Special 1, 2025, Pages 281-288]
  • Electronic payment systems Analysis of the Role of Electronic Payment Systems in Enhancing the Efficiency of Monetary Liquidity in Iraq for the Period (2018-2023) [Volume 26, Issue 4, 2025, Pages 105-119]
  • Ethical behaviors The Role of Ethical Behaviors in Achieving Quality Banking Services An Analytical Study of the Opinions of a Sample of Employees in Private Banks Operating in Najaf Governorate [Volume 26, Special 1, 2025, Pages 44-58]
  • Experiential Marketing The Role Of Artificial Intelligence Applications In Enhancing Experiential Marketing Practices:An analytical study of the opinions of a sample of employees of luxury hotels / Baghdad [Volume 26, Special 2, 2025, Pages 1-10]
  • Exploratory factor analysis( EFA ) Health culture and factors associated with it among service providers in Hussein processions during the arbeenia mass gathering in Babylon Governorate, 2024 by using statistical analysis [Volume 26, Issue 4, 2025, Pages 14-19]
F
  • Faithful Representation The Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2025, Pages 130-141]
  • Financial Markets A study of the impact of accounting disclosure on improving the efficiency of financial markets and enhancing their market value – An analytical study in Iraqi industrial companies. [Volume 26, Issue 4, 2025, Pages 27-39]
  • Financial Report Quality The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
  • Financial inclusion The Role of Selected Financial Inclusion Indicators in the Profitability of Banks: An Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange for the Financial Period (2014-2023) [Volume 26, Issue 4, 2025, Pages 64-72]
  • Financial inclusion Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
  • Financial inclusion Measuring the impact of financial inclusion indicators on improving the level of financial well-being in Iraq for the period 2017-2024 [Volume 26, Special 1, 2025, Pages 200-209]
  • Financial inclusion The Effect of financial inclusion on enhancing banking sector profits for the period (2010-2021) [Volume 26, Special 1, 2025, Pages 210-220]
  • Financial inclusion FinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2025, Pages 228-233]
  • Financial inclusion Exploring the Impact of Financial Inclusion on Banking Stability in Iraq for the Period (2010-2023) Using Modern Statistical Methods [Volume 26, Special 1, 2025, Pages 234-245]
  • Financial inclusion The Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2025, Pages 254-260]
  • Financial inclusion Electronic Payment Methods and Their Impact on Financial Inclusion Using the ARDL Methodology for Iraqi Commercial Banks [Volume 26, Special 1, 2025, Pages 281-288]
  • Financial innovations Financial Innovations And Their Impact On The Banking Performance Of The United Arab Emirates For The Period (2004-2023) [Volume 26, Issue 4, 2025, Pages 142-157]
  • Financial reporting quality The Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
  • Financial reporting quality The Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2025, Pages 130-141]
  • Fintech Digital Financial Services and Customer Protection [Volume 26, Special 1, 2025, Pages 12-20]
  • Fintech FinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2025, Pages 228-233]
  • Fintech The Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2025, Pages 254-260]
  • Foreign exchange rate The Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
  • Fraud Prevention The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
G
  • Governmental and Private Institutions The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
  • Green Universities Assessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2025, Pages 11-21]
H
  • Hidden Accounting Practices "The Role of External Auditing in Reducing Hidden Accounting Practices: The Mediating Role of Predictive Analytics Technology" (Field Study: Opinions of a Sample of Employees at the Federal Board of Supreme Audit [Volume 26, Issue 4, 2025, Pages 192-207]
  • High-dimensional data Robust Reciprocal Lasso for High-Dimensional Variable Selection [Volume 26, Issue 4, 2025, Pages 98-104]
  • Homomorphic encryption Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
I
  • Indirect taxes The Reality of Indirect Tax Revenues and Strategies for Their Maximization in Iraq [Volume 26, Special 1, 2025, Pages 221-227]
  • Inflation Combating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
  • Informal Employment The Dynamic Impact of Digitalization on Informal Employment in Iraq: An Analytical Study [Volume 26, Special 1, 2025, Pages 59-64]
  • Integrated reporting The Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2025, Pages 130-141]
  • Intelligent Accounting Auditing The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
  • Interest Rate Assessing the Monetary Stability Situation in Light of Changes in Public Spending, An Analytical Study of the Iraqi Economy for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 1-11]
  • Investment portfolio The Possibility of Constructing an Investment Portfolio Using Sharpe and Jensen Indicators: Evidence from a Sample of Investment Companies in the Iraq Stock Exchange [Volume 26, Issue 4, 2025, Pages 73-86]
  • Iraq Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
  • Iraq Assessing the Monetary Stability Situation in Light of Changes in Public Spending, An Analytical Study of the Iraqi Economy for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 1-11]
  • Iraq The Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
  • Iraq Integration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2025, Pages 80-85]
  • Iraq Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
  • Iraq The Reality of Indirect Tax Revenues and Strategies for Their Maximization in Iraq [Volume 26, Special 1, 2025, Pages 221-227]
  • Iraq Exploring the Impact of Financial Inclusion on Banking Stability in Iraq for the Period (2010-2023) Using Modern Statistical Methods [Volume 26, Special 1, 2025, Pages 234-245]
  • Iraq stock exchange The Possibility of Constructing an Investment Portfolio Using Sharpe and Jensen Indicators: Evidence from a Sample of Investment Companies in the Iraq Stock Exchange [Volume 26, Issue 4, 2025, Pages 73-86]
  • Iraqi Islamic banks The Impact of Internal Audit Procedures on Limiting Irresponsible Financial and Administrative Practices: An Applied Study on a Sample of Iraqi Islamic Banks [Volume 26, Issue 4, 2025, Pages 158-168]
  • Iraqi Private Companies The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
  • Iraqi banking sector The Role of Selected Financial Inclusion Indicators in the Profitability of Banks: An Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange for the Financial Period (2014-2023) [Volume 26, Issue 4, 2025, Pages 64-72]
  • Iraqi banks The Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
  • Iraqi commercial banks Horizontal Bank Mergers in the Face of Financial Crises: An Analytical Study of Commercial Banks in Iraq [Volume 26, Special 1, 2025, Pages 141-147]
  • Iraqi economy The Dynamic Impact of Digitalization on Informal Employment in Iraq: An Analytical Study [Volume 26, Special 1, 2025, Pages 59-64]
L
  • LASSO Penalized Methods in Semiparametric Single Index Models Using MAVE-LASSO and MAVE-Elastic Net [Volume 26, Issue 4, 2025, Pages 120-129]
  • Luxury Hotels The Role Of Artificial Intelligence Applications In Enhancing Experiential Marketing Practices:An analytical study of the opinions of a sample of employees of luxury hotels / Baghdad [Volume 26, Special 2, 2025, Pages 1-10]
M
  • Modern Technology Integration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2025, Pages 80-85]
  • Monetary Liquidity Analysis of the Role of Electronic Payment Systems in Enhancing the Efficiency of Monetary Liquidity in Iraq for the Period (2018-2023) [Volume 26, Issue 4, 2025, Pages 105-119]
  • Monetary Stability Assessing the Monetary Stability Situation in Light of Changes in Public Spending, An Analytical Study of the Iraqi Economy for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 1-11]
  • Money Supply The Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
O
  • Overdispersion Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
P
  • PM2.5 Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
  • PUBLIC SPENDING Assessing the Monetary Stability Situation in Light of Changes in Public Spending, An Analytical Study of the Iraqi Economy for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 1-11]
  • Predictive Analytics "The Role of External Auditing in Reducing Hidden Accounting Practices: The Mediating Role of Predictive Analytics Technology" (Field Study: Opinions of a Sample of Employees at the Federal Board of Supreme Audit [Volume 26, Issue 4, 2025, Pages 192-207]
  • Product Quality The Impact of Product Quality and Brand Ambassadors on Repurchase Intentions A Survey Study of the Opinions of a Sample of Samsung Customers in Iraq [Volume 26, Issue 4, 2025, Pages 52-63]
  • Professional skepticism The Impact of Professional Skepticism on Auditor Opinion: A Survey Study of the Opinions of a Sample of Auditors in the Audit Offices of Nineveh Governorate [Volume 26, Issue 4, 2025, Pages 20-26]
R
  • Reciprocal Lasso Robust Reciprocal Lasso for High-Dimensional Variable Selection [Volume 26, Issue 4, 2025, Pages 98-104]
  • Reciprocal Lasso Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
  • Recycling Assessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2025, Pages 11-21]
  • RegTech Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
  • Respiratory diseases Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
  • Risk Assessment The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
  • Risk Disclosure The Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
  • Robust Regression Robust Reciprocal Lasso for High-Dimensional Variable Selection [Volume 26, Issue 4, 2025, Pages 98-104]
S
  • Secure Banking Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
  • Semiparametric Single Index Models Penalized Methods in Semiparametric Single Index Models Using MAVE-LASSO and MAVE-Elastic Net [Volume 26, Issue 4, 2025, Pages 120-129]
  • Service Efficiency Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
  • Spatiotemporal analysis Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2025, Pages 169-180]
  • Statistical Package for the Social Sciences (SPSS) Health culture and factors associated with it among service providers in Hussein processions during the arbeenia mass gathering in Babylon Governorate, 2024 by using statistical analysis [Volume 26, Issue 4, 2025, Pages 14-19]
  • Strategic thinking styles The Mediating role Of strategic flexsiblte In relationship Between Patterns of strategic thinking And Institutional performance: A Study on Iraqi private university [Volume 26, Special 2, 2025, Pages 72-82]
  • Sustainable Development The impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units [Volume 26, Special 1, 2025, Pages 132-140]
  • Sustainable Performance Assessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2025, Pages 11-21]
T
  • Tax Policy Determinants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
  • Tax Revenues Measuring the Effect of Some Fiscal Stability Indicators on The Tax Revenues: Iraq as a Case Study For the Period (2004-2023) [Volume 26, Special 1, 2025, Pages 148-155]
  • Technological innovation The Impact of Technological Innovation on the Development of Digital Entrepreneurship: An Analytical Study on a Sample of Employees at Asia Cell Telecommunications Company [Volume 26, Special 2, 2025, Pages 35-53]
  • Technology Infrastructure FinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2025, Pages 228-233]
  • Time Series Data Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
  • Transparency The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
  • Trusted Execution Environments Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
U
  • Unemployment Combating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
V
  • Value acquisition capabilities THE ROLE OF VALUE ACQUISITION CAPABILITIES IN DIGITAL TRANSFORMATION READINESS:An Analytical Study of the Opinions of a Sample of Faculty Members in Private Universities in the Middle Euphrates Region [Volume 26, Special 2, 2025, Pages 62-71]