Economic Sciences

The Iraqi economy suffers from the dilemma of the contradiction between the abundance of its human and natural resources (oil and gas) Which could have made the economy in the refineries of developed countries in the past if it is properly managed and utilized، This led to an increase in the contribution of the oil sector in the main، in contrast to a decrease in the contribution of other productive sectors، especially (agricultural and industrial) Whether in the gross domestic product or the general revenue of the state. On the other hand، the increase in the size of the government sector compared to the weakness of the private sector، both domestic and foreign، in economic activity، This is what made the Iraqi economy a rentier economy characterized by weak diversification in its sources of national income and inflexibility in its production apparatus

This study aims to identify the extent of the company's implementation of the internal control system in accordance with the COSO framework, so this was examined using survey lists to measure the components of the internal control system (control environment, control activities, information and communication, and monitoring)
The most important conclusions were reached, which is that the Basra Oil Company applies the components of COSO, but partly because it lacks the application of one of its components, which is the risk assessment

Oil is one of the economic resources that have great importance as it is a commodity with a direct impact in shaping the landscape of the Iraqi economy, which depends entirely on oil and by a percentage greater than (95%) in financing the state’s general budget, and the revenues generated from oil exports are considered the main engine for the wheel of development economic and management of all sectors of the state; Accordingly, the general budget in Iraq has become linked to the prices and volume of oil production, and any defect affecting this resource will have an impact on the budget. This may reflect negatively on the performance of the Iraqi budget.

The Debt Sustainability Framework is an analytical approach to determining a country's ability to meet its financial obligations even in the most difficult circumstances. Countries must control their revenues and expenditures within the axis of macro-financial discipline in order to achieve sustainability in debt and not to become excessively indebted and fall into the debt trap.
Iraq was subjected to a series of political and financial shocks, and these effects were reflected in the method of financing the budget. Iraq's link to oil prices, as well as the internal crises make Iraq's debts unsustainable. Debt tolerance was measured through the debt dynamic equation, and the results proved that Iraq's debts are sustainable under normal scenarios, but that Iraq is exposed to crises that leave Iraq outside the framework of sustainable debts.

The growth and overlap between international or global economies, especially when the new economic system was built, which differs in terms of characteristics and features from the economic conditions that prevailed in previous periods, this led to the existence of a new practical and commercial system that leads to the process of financial liberalization and technical development, so The increase in the movement of capital and the accompanying easing of legislation in addition to technological and informational developments led to facilitating the process of entering and exiting from and to the financial markets completely freely. These factors contributed to the emergence of the phenomenon of globalization, which has become an essential feature of the new economic system. In the widening base of investment opportunities for the local investor, the negative comes from the fact that the international financial markets have become more integrated and this may reduce the feasibility of the financial portfolio. Diversification in the case of interdependence of financial markets, and on this basis, the study sample was formed from a set of indicators For the financial markets during the period 2017-2021, as the research aims to know the role of international diversification of the investment portfolio in reducing financial risks. To achieve this goal, the sample was chosen from the indicators of the international financial markets by relying on the monthly closing prices of the indicators. The most important finding of the research is that the international diversification of the investment portfolio reduces financial risks, and the most important thing recommended by the research is the need to encourage investors to move investment from the local environment to the international environment for financial investment because of its greater feasibility, which is reflected in a more efficient exchange between return and risk.

The Iraqi financial market suffers from several determinants that limit its work as an intermediary transferring funds from surplus units to deficit units, as it operates within an economy that suffers from weakness in gross domestic product and a continuous budget deficit, and on this basis the study aims to know the impact that macroeconomic variables affect. On the performance of the financial markets, diagnosing the determinants facing the performance of the Iraqi financial market, determining the macroeconomic variables that affect the performance of the Iraqi financial market, and making proposals in this regard. The study was based on the hypothesis that there is no relationship between macroeconomic variables and the performance of financial markets, as the study extended for the period (2004-2020), and the study came to the conclusion that there is an effect of changes in macroeconomic variables on the performance of financial markets

The research aimed to investigate the Impact learning dimensions in organization change resistance. To achieve this research was conducted on a random sample of (30) item. The statistical package for social sciences(SPSS)was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and The research results showed there is significant impact to learning organization dimensions in change resistance.

It constitutes a continuous and permanent incompatibility of objectives between companies that seek to provide the necessary internal financing for investment and expansion of the company, And shareholders seeking to obtain a reward for their investments, an opportunity for competition between them in obtaining the largest portion of the profits. This gives dividends distribution decisions, based on a set of specific factors, great and strategic importance to the company and shareholders. Hence, the aim of the research is to diagnose and examine some of the main determinants of the dividend policy, while presenting a comprehensive and integrated picture of the intellectual and theoretical frameworks that framed the direct and indirect impact mechanisms that these determinants can exercise in interpreting dividend payments, It was completed with an empirical quantitative analysis in which the Generalized Method of Moment (GMM) based on Panel Data Balance was employed for a number of business companies listed in the financial markets of three Arab countries: Iraq, Qatar and Jordan )2010-2020), Enhanced by Serial Correlation Test, Wald Test, and Normality Test, it was used to determine the nature, size and direction of the impact that these specific factors can have on the Dividend Policy Index.

This research aims to determine the level of compliance of Iraqi banks with application of International financial reporting standards (hereafter IFRS). In more specific, we study the choices of accounting policy for Iraqi firms after IFRS. In order to achieve this goal, we employ the data of the Iraqi firms listed in the Iraq stock exchange- banking sector, as we analyze the content of financial reports of 18 banks for the years 2015-2017-2019. The results indicate weak Iraqi banks’ compliance with IFRS requirements. This matter, that is, non-compliance, that the announcement of the regulatory authorities in Iraq to oblige banks to adopt and apply IFRS is just declaration of adoption without an actual application of these standards in the real world

The main objective of this study is to find out whether the increase in accounting disclosure level has an impact on securities liquidity level. This study therefore aims to identify this impact in an environment such as the Iraqi environment, which has undergone changes in the accounting systems used by companies listed on the Iraqi Stock Exchange in general and the banking sector in particular, since the Iraqi banking sector relies on a number of accounting systems, such as the Banking Sector Accounting System and the International Financial Reporting Standards (IFRS). This study was conducted on a sample of the Iraqi banking sector, which included 17 banks. The sample study covered the period from 2010 to 2019.

The study aims to determine the effect of impression management on the collective bargaining strategy. To achieve this, a hypothesis was built according to the two variables, in the light of which the main hypothesis and a number of sub-hypotheses were developed. The study was tested in the government sector, specifically in the Basra Municipality Directorate. A quantitative design was adopted using a questionnaire as a means of collecting data from a sample of 310 employees. The results indicated that there is a positive effect of impression management in the collective bargaining strategy and based on the results reached, the study recommended adopting impression management methods and benefiting from the positive results obtained in the collective bargaining strategy for individuals working in the Basra municipality directorate.

The current study aimed to identify the impact of knowledge management in achieving organizational creativity in Jordanian commercial banks. The study community consists of commercial banks operating in the Hashemite Kingdom of Jordan. The sample of the study included (13) Jordanian commercial banks and 6 banks were selected. While the analysis unit included the executives in the upper and middle departments (general manager, deputy general manager, department manager, and branch manager) in commercial banks, the study sample and the comprehensive survey method (320). The analytical descriptive approach was used to achieve the theoretical and practical goals of the study. The study reached many results, most notably the existence of a statistically significant impact of knowledge management in achieving organizational creativity in Jordanian commercial banks.
The study recommended the need to invest in knowledge management processes by Jordanian commercial banks to benefit from its implications in achieving organizational creativity.

Despite the advantages offered by electronic money to dealers, it has many economic risks, and the Kurdistan Region - Iraq has witnessed a large number of dealers in electronic money, which necessitates the need to conduct an economic analysis of electronic money, using the analytical approach, and the research has reached the acceptance of the hypothesis The research that states the existence of economic risks for electronic money, and dealers with electronic money in the Kurdistan Region of Iraq do not have sufficient information about those risks, according to the opinions of the sample of dealers with electronic money that was tested, and the difficulties were the share of these currencies in general in carrying out the main functions of money in the Kurdistan Region-Iraq. Electronic money dealers do not have any accurate information about the bank or the central regulatory body behind it and from the country issuing electronic money. But it is used like any other currency to buy online or even converted to "usdt" so that they can then buy US dollars or goods and services. Finally, the research recommended the development of regulations, instructions, guidelines and legal regulations in line with the nature of electronic money in the Kurdistan Region-Iraq.

The use of profitability ratios is one of the important tools through which it is possible to reach the best possible ways of performance, which reveal the company’s ability to generate profits from its sales. The research aims to study the factors affecting the profitability of Iraqi commercial banks represented by the rate of return on assets and the rate of return on equity. And the rate of return on available funds, profit margin and earnings per share, and we reached a set of results, the most important of which is that all sample banks achieved good growth rates in profitability and were positive rates despite their fluctuation, and this indicates that profitability was achieved in all sample banks, and a rise in profitability ratios was recorded during The first years 2011, 2012, 2013 for various reasons, perhaps the most prominent of which was one of the most stable years, the increase in the volume of investments and the rise in oil prices, and this reflected positively on the activity of the sample banks, and that the years 2014, 2015, 2016 witnessed a decrease in profitability rates despite the achievement of profits in banks, but Because of the instability, it was not like in the early years, and in 2019 Iraq witnessed political turmoil and revolution carried out by young people in order to change the regime and correct the wrong political path as At the end of that year and the beginning of 2020, the global economy hit the phenomenon of economic stagnation, and this led to a drop in profitability rates to their lowest levels.

The research aims to measure and analyze the effect of long-term interest rates on total bank deposits with commercial banks in Iraq for the period (2004-2022), using the methodology of the Autoregressive Lagging Distributed Time Lag (ARDL) model, and the results of the stability test showed that interest rates are unstable At level I (o), while all variables were stable when taking the first level, and the results showed that there is a long-term equilibrium relationship (co-integration) between interest rates and the volume of bank deposits according to the Bound Test, and this confirms the second hypothesis of the study, as The results of the standard analysis showed that the error correction parameter was negative and significant, and this means that errors can be corrected in the long term. Through the results of the analysis, it was found that there is a positive effect between long-term interest rates on bank deposits. The higher the interest rates, the more they lead to an increase in deposits with commercial banks. And the tests proved that the model is free of standard problems, the ability of the model to predict, and that the model has achieved structural stability in the short and long term. Interest directs savings towards investment projects that increase profits and thus increase the capital of those banks, enabling them to increase the granting of loans.