Economic Sciences

Iraq occupied deteriorating positions globally in political and economic indicators in(2014)، as it ranked in the fragile state index، ranked (13) globally and with a negative change rate (0.77%)، that is a more fragile position، compared to (2013) when it ranked (11) globally And it fell two places in (2015)، as it ranked (11) globally، with a growth rate of (1.96%) and continued to decline until (2017). It ranked (10) globally، with a decrease of one place. As a result of the internal conflicts between the Iraqi forces and terrorism led by the so-called (daaish) the latter controlled (80%) of the Iraqi lands by occupying Mosul، Anbar، Salah al-Din، Kirkuk، Diyala) and became close to Baghdad. As for the global terrorism index، the index continued to rise، achieving a full score of (10.00)، which is the highest impact of terrorism for the period (2014-2017) As a result of the entry of the terrorist organization ISIS into the western provinces، as for the political stability index، according to the evidence of good governance، Iraq ranked first in the world in terms of the most affected and the number of victims of terrorism during the period from (2004-2016)، which began to increase coinciding with the beginning of the liberation of the western provinces، which took place In the hands of. (daaish) During the two years (2014-2015)، Iraq was the highest in terms of the number of deaths، with a rate of (23%) globally، and ranked first in the world. It is followed by Afghanistan، Nigeria، and Syria.

The independence of central banks is one of the important topics in economic studies, including financial and banking. The reason behind this importance is due to the role that this independence gives to the monetary policy by achieving price stability and maintaining inflation rates at low levels because this represents the main and first goal of central banks as well as achieving the rest of the monetary policy objectives, such as sustainable economic growth, maintaining the stability of the exchange rate, and then improving the value of the local currency.
Therefore, many countries seek to ensure this independence through a set of procedures, including enacting new laws or by making amendments to existing laws in order to give their central banks complete independence. Iraq, like those countries, has granted the Central Bank of Iraq complete independence by issuing the Central Bank of Iraq Law No. (56) of 2004 . The search aims to identify the concept of the independence of central banks and their economic effects and analyze the impact of the independence of the Central Bank of Iraq in Inflation . The search has found that the Central Bank of Iraq gained its independence after the issuance of the Central Bank of Iraq Law No. (56) of 2004, The search has concluded that there is an inverse relationship between the independence Central Bank of Iraq and inflation .

The main objective of this research is to identify the most important factors affecting tourism revenue for selected Arab countries for the period (1995-2020), and in order to reach its objectives, it was based on panel data models pooled regression model, fixed effects model, and random effects model). After conducting the necessary tests to differentiate between the models, it was found that the fixed effects model is the best and most appropriate for the tourism revenue function because it describes the relationship between tourism revenue and some economic variables very good. One of the most important conclusions reached by the research is that the exchange rate is the most influential variable in tourism revenue, followed by inflation in second rank, political stability and the absence of violence in third rank, the number of incoming tourists in fourth rank, per capita income in fifth rank, government spending on tourism in sixth rank, and finally foreign investment in seventh rank. Using the decomposition technique of tourism revenue prediction error, it was found that in the long run, tourism revenue is highly affected by exchange rate shocks.

This study aims to identify the impact of information technology flexibility on the supply chain capabilities in the port of Umm Qasr-Basra. Where a hypothetical scheme was designed according to the variables of the current study, and on the basis of which the main hypothesis and sub-hypothesis were developed. The study was applied and tested in the marine sector in the commercial port of Umm Qasr. Accordingly, the flexibility of information technology plays a vital role in the environment of complex supply chains, as the questionnaire was used in the process of collecting data from a sample of 205 individuals working in ports. The results of the study indicated that there is a positive impact of the flexibility of information technology in its dimensions (modularity, transparency, standardization and scalability) on the capabilities of the supply chain. Based on the results that were reached, a number of recommendations were proposed, the importance of showing interest and taking into account the limitation of the organization that the information technology used in it should be highly flexible, capable of accommodating various types of changes occurring in the dynamic work environment and able to provide appropriate support for the dynamic capabilities of the approved supply chain.

In this research, a new mixture of the two distributions (Power Function) and (Truncated Burr III) was proposed, as the proposed model was formulated with finding some mathematical and statistical properties of the distribution. Then the parameters and survival function of the proposed distribution (Power Function –Truncated Burr III) were estimated using different methods of estimation, namely: The method of Percentiles Estimation (PS) and method of Least Squares (OLS), as it was found that the method of Percentiles Estimation (PS) was the best in estimating at large sample sizes

Building a sustainable economy and achieving balanced economic development require a comprehensive and efficient administration and human resources capable of producing and responding to local, regional and global economic and social changes. In order to reduce dependence on oil and gas, diversify the production base, and achieve sustainable development, production factors such as land, capital, organized labor, and especially technology, must have a fundamental role in driving economic growth in Iraq. Production factors should also be directly related to human capital capable of innovation, creativity and good management of resources, and since technical progress and human capital are linked to long-term investment that must focus on education, research and development, then priority should be allocated to it in public financial spending. And the dependence of an economy on one resource, especially if that resource is a rentier oil resource, which is exposed to price fluctuations, and in order to cope with the increase in population. Accordingly, political instability is a problem in the lack of clear economic visions and strategic plans capable of solving all the problems that the Iraqi economy suffers from. As a result, there is a lack of an administrative apparatus that can manage the economy and its institutions, as well as the lack of exploitation of the available economic resources in Iraq. Correct economic policies must be put in place to develop economic resources, in order to diversify exports, reduce imports, and reduce poverty and unemployment, through increasing various productive projects, through diversifying economic resources and making optimal use of these resources.

The researcher used the discriminatory function in this study to analyze data on violence against women in Palestinian society, in order to obtain a good classification model to identify the different forms of violence against women in Palestinian society and finding a good statistical model that can classify and describe this phenomenon and identify the most important factors influencing the spread of violence against women in Palestinian society. To achieve this, the study builds on a survey conducted by the Palestinian Central Bureau of Statistics (PCBS) on domestic violence in Palestinian society in general in 2020/2019.
The main findings of this study were that husband is the main source of violence against women. The study also showed that there are other factors that have an influence; place of residence, type of housing, conflict marriage, the economic situations of the family, troubles and lack of stability in husband's work, husband ignoring wife and difficulties and the education level of husband and wife.
This confirms that there are many factors related closely to this problem. Therefore, an integrated program that takes care of the family must be adopted to reduce this problem.

Labor takes a prominent role in the economies of developing and developed countries alike, as labor is considered the main element in the production process, and without it, goods and services cannot be produced. This importance requires the efficient use of work and the avoidance of wasting such an economic resource. Therefore, the research aims to determine the demand for work in the economic sectors (agriculture, industry, services) in the Iraqi economy by describing the regression equations for these sectors as a system of seemingly unrelated equations. Regression and write an acronym (SURE) to determine the demand for work as the dependent variable. As for the independent variables, they were the gross domestic product and capital at constant prices for the year 2007 for each sector, and comparing its results with the generalized least squares method GLS because it is one of the best methods used in solving the single equation, and then using the remainder resulting in estimating the parameters of the SURE method at once, as it represents a special case of the simultaneous equations to reach more efficient estimates compared to the GLS method, using the Eviews12 statistical program to obtain the results that confirmed that the service sector is the sector that attracts the most workers, in addition to the fact that the gross domestic product of this sector It has a significant impact on the rest of the sectors, as it was also shown that the SURE method is the most efficient and the least variance

The study is based on questions related to the main problem, which is the extent of the possible utilization of negotiation skills by internal auditors at the University of Mosul in light of the modern and rapid developments in the surrounding environment of economic entities in general and government units in particular. This is achieved through a survey questionnaire distributed to a sample of internal auditors at the University of Mosul, relying on the American Institute of Internal Auditors publication regarding the importance and use of negotiation skills for internal auditors. The study aimed to clarify the concepts of negotiation and internal auditing skills, and then to illustrate the application and impacts of these skills on the work of internal auditors. The study concluded several important findings, including: The primary reasons and justifications for negotiation between the internal auditor and management (or regulatory authorities) are: the internal auditor's aim to uphold their main objective of detecting errors and fraud without being influenced by management interventions, while simultaneously maintaining a positive relationship with them; addressing cases of accountability that may arise; and the internal auditor's endeavor to adhere to the ethics of internal auditing.

The study aimed to find out the extent to which management accounting mechanisms are applied in companies, the level of quality in accounting information, and the quality of financial reporting on it. An electronic questionnaire was distributed to the study community represented by a sample of industrial companies listed in the Iraq Stock Exchange. to study And its analysis on the SPSS statistical analysis program.
The study reached several results, the most important of which is the presence of a statistically significant effect on the effective use of management accounting mechanisms and the impact of this use on the quality of accounting information and the quality of financial reporting in industrial companies listed in the Iraq Stock Exchange.
The most important recommendations were: Great interest in raising awareness of management accounting mechanisms and training employees on them, paying attention to methods of tabulating and presenting accounting data, working on developing accounting mechanisms used, and improving transparency in financial reporting in order to make the right decisions.
Management accounting mechanisms, quality of accounting information, financial reporting

This study aims to know the impact of information technology in enhancing leadership skills, and to achieve this goal, a hypothesis scheme was developed that expresses two main hypotheses from which sub-hypotheses emerge. Based on the analytical survey methodology applied at the University of Basra as a study community, and on a sample of university employees consisting of (781) individuals. The researchers relied on distributing (300) questionnaires to the study sample, and the retrieved forms were (260) questionnaires, and those that were not valid for analysis were (40) questionnaires. A set of statistical tools were adopted (such as Smirnov group, descriptive statistics represented by the arithmetic mean and standard deviation, coefficient of variation, Pearson correlation coefficient, path analysis to measure the effect between variables), and these statistical tools were applied by (SPSS.V.23) and (AMOS.V.23) The study reached a set of conclusions, most notably that the University of Basra is sufficiently aware of the variables of the current study, and the research also found that there are positive results of the effect of the relationship between information technology and the promotion of leadership skills.

The study aims to define and reveal the relationship between improving the quality of marine services and the dimensions of infrastructure for marine services in the General Company for Ports of Iraq. A questionnaire was developed to ensure the existence of a relationship between the study variables (quality of marine services) and an independent variable, (infrastructure for marine services). dependent variable. The study concluded that there is a positive impact relationship of moral and statistical significance for the quality of marine services with the infrastructure of marine services. There is also a positive impact relationship with significant and statistical significance for the dimensions of improving the quality of marine services, as the model of sub-hypotheses explains 33.4% of the change in the infrastructure of marine services, and the model has a good and high predictive ability. The study was limited to the marine services provided by the General Company for Ports of Iraq, which are implemented by the marine cadres and crews in the marine departments of the company. Dimensions commensurate with the researched company were chosen. It is possible to benefit from the results of the study that were reached in strengthening the status of Iraqi ports and the maritime staffs and crews in the field of competition in the maritime industry.

The study aims to define and reveal the relationship between improving the quality of marine services and the dimensions of infrastructure for marine services in the General Company for Ports of Iraq. A questionnaire was developed to ensure the existence of a relationship between the study variables (quality of marine services) and an independent variable, (infrastructure for marine services). dependent variable. The study concluded that there is a positive impact relationship of moral and statistical significance for the quality of marine services with the infrastructure of marine services. There is also a positive impact relationship with significant and statistical significance for the dimensions of improving the quality of marine services, as the model of sub-hypotheses explains 33.4% of the change in the infrastructure of marine services, and the model has a good and high predictive ability. The study was limited to the marine services provided by the General Company for Ports of Iraq, which are implemented by the marine cadres and crews in the marine departments of the company. Dimensions commensurate with the researched company were chosen. It is possible to benefit from the results of the study that were reached in strengthening the status of Iraqi ports and the maritime staffs and crews in the field of competition in the maritime industry.

The study investigates the effect of oil price on inflation and exchange rate. The study spanned 1980-2019 in Nigeria. The paper first revealed the descriptive statistics of the dependent and independent variable. Among the pair of variables examined the exchange rate has the highest mean value of 115.0664 which implies that Nigeria exchange rate relative to dollar depreciated sharply during the study period. The study further conducted a stationary test by using Augmented Dickey Fuller test so as to avoid spurious regression result. It was observed that all the variables were stationary at level. this further propel the study to run abound co-integration test to ascertain, the existence of long run equilibrium relationship between oil price, exchange rate and inflation rate. The result observed that crude oil price is a determinant of exchange rate. The result of the bound co-integration test showed the existence of long run equilibrium relationship between oil price, inflation and exchange rate. The study therefore recommends that since the oil price is a strong determinant variation in inflation and exchange rate, the government should concentrate on diversifying our economy.

This research aims to measure the role of the Bankometer model indicators in evaluating the financial performance of some Iraqi banks using the Bankometer model. through the annual reports for a period of (12 years), where the six indicators included in the score formula of the Bankometer model were used to measure future financial performance, and the evolution of the study variables and descriptive statistics related to those variables were analyzed and the financial safety formula s score of the Bankometer model was applied, and accordingly it was concluded to the following results. The analysis results revealed a disparity in achieving the required financial performance among the banks in the research sample. By applying the S-SCORE equation, the research demonstrated the effectiveness of the BANKOMETER evaluation model in accurately depicting the future financial situation of the banks in the sample. The study drew several conclusions, one of which emphasized the need for a supportive model to facilitate control operations on banks conducted by the monetary authority. Furthermore, the research confirmed the accuracy of the BANKOMETER evaluation model in assessing the financial performance of the study sample banks, with the exception of financial crises. Based on these findings, the research put forward various recommendations, including the suggestion for the Central Bank of Iraq to adopt the BANKOMETER model for two primary purposes: evaluating current and future financial performance to ensure a secure banking sector.

The research focuses on the problem of allocating the number of cranes in the container terminal yard, and the research aims to estimate the optimal number of container terminal cranes according to the actual need for the work system and to improve the management of container handling activity by estimating the performance indicators of the cranes using mathematical models of the queuing theory to solve this problem, and it was concluded that the number of cranes that are allocated is greater than the actual need for the work system for this activity, which leads to an increase in the total cost resulting from the high cost of servicing the cranes in excess of the need without benefiting from the services of those cranes. The researchers concluded that the use of mathematical models has led to the selection of the appropriate number of yard cranes, and worked to balance the costs of service and waiting, and the decrease in the total cost and improve the management of this activity and recommendations were presented at the end of the research.