Economic Sciences

In general, the paper investigates the role that tourism activity can play in strengthening the links and linkages of the Iraqi economy in the context of the constraints imposed on the current economy and its future repercussions, as well as the possibility of this activity playing an effective role in sustaining the development process, It is a subjective and objective privacy that requires maintaining the environment, sustainability and vitality of the economy. For this reason, we have dealt with the intellectualization of the mechanism of maturing the requirements of the so-called sustainable development in the first paragraph of this paper and the disclosure of the reality of tourism and the challenges faced in the second paragraph, and then how to exercise this activity for its leadership in achieving sustainable development in economic conditions Financial and social developments in the country and its future outcomes. This paper concludes with a set of conclusions and recommendations that ensure the objective of its preparation.
This paper concludes with a set of conclusions and recommendations that ensure the objective of its preparation

Public budget is considered as a major means to execute the country's goals in the near and far extent. It is important to look at the public budget in the light of economic and social circumstances in the country because it is a tool that helps in directing the economics to achieve the growth in gross domestic product and the person's average share from it, and then settling all the problems the society faces. The budget role in achieving these goals depends on the process of setting up and framing the budget because it imaging the real financial commitment in distributing of public expenditures between the different expenditure faces. The public budget represents the foundation stone in Iraqi economy because the economic and social problem worsening in Iraq as a result of the exceptional circumstances during the past decades put an important role on the public budget through directing of financial performance elements which are represented by the expenditure policy, earnings policy, budget deficit and the resources to finance it to minimize these problems. Accordingly, this thesis aims at recognizing the role of public budget in Iraqi economy and its financial performance directions and structure in addition to knowing the efficiency of these elements and finally trying to find some ways to treat the defect and failure in these elements. The thesis hypothesis is " the financial performance of the public budget in Iraq with all its elements is not efficient and sufficient to achieve the social and economic goals".

The history of the relationship between the region and the center within the framework of the political system has undergone many transformations last referendum and the position of the federal government and the international and regional position has made the form of the relationship between the region and the center is open to many options and prospects for the future economic and political for the Kurdistan region.
The research found that the referendum opened the door to regional and international interventions and geopolitical and economic variables. The research also found many options on the future of Kurdistan, including the option of separation, the establishment of a Kurdish state and the option of integration and disintegration. On the economic situation of the most options on the Iraqi arena.

يتفق الجميع سواء كانوا أفراداً أم مجتمعات أم دولاً على ضرورة الأخلاق و إمكانية التصرف على وفق القيم الأخلاقية. الأمر الذي يعود إلى عمق التاريخ البشري ، في الوقت الذي بدأ تداول الاقتصاد على انه جزء من الفلسفة الأخلاقية عند ادم سميث ، إلا إن الدور الأخلاقي للاقتصاد شهد هو الأخر تأرجحاً مستمراً بين الصعود و الهبوط ، إذ تشير الشواهد في التاريخ الاقتصادي إلى بداية الاقتصاد بصبغة أخلاقية و تارة أخرى ابتعد الاقتصاد عن القيم الأخلاقية و مرة أخرى يشهد التاريخ المعاصر زيادة المطالبات باتجاه تأطير الاقتصاد بمنظومة القيم الأخلاقية .و ذلك بسبب ازدياد عدد الفقراء و انتشار المجاعة و الأضرار البيئية التي أضحت تهدد العالم بأسره .و فيما يخص الاقتصاد العراقي نلاحظ إن غياب منظومة الأخلاق أسهمت بتراجع الأداء الاقتصادي و انتشار الفساد و تراجع الأداء المؤسسي مما يحتم الأمر الوقوف لدراسة هذه المشكلة .

This research aims to show the importance of accounting for Renewable Resources. This research attempts to give an initial picture of the accounting side that is interested in providing information about this type of energy in order to give a clear picture of the decision makers of investing in this new type of economic resources, as well as information on control and management of these sources. Moreover the research has an attempt to draw the basic features of the accounting system of measurement and disclosure, as well as open the door for further research for this new type of activity. This research represents the first part of the stages of research in this fertile and new in the Iraqi environment.

Developments in the modern business environment have led to the need to provide relevant and accurate information for decision making. However, traditional cost accounting systems do not fit the nature of the information that must be available for decision makers in this business environment. Therefore, it was necessary to search for new and sophisticated solutions for cost management.
The resource consumption accounting approch (RCA) have been appeared as a response to changes in the business environment. The resource consumption accounting is an approch to management accounting, introduced in 2002 in the United States of America. This approch focuses on providing relevant and reliable information to reduce costs, increase profits, improve production capacity and achieve competitive advantage for the enterprise.
The resource consumption accounting approch (RCA) is an extension of the Activity Based Accounting (ABC) approach, which helps to address the shortcomings of the ABC application, especially addressing the problem of idle energies.
The main objective of this research is to study the effect of using resource consumption accounting approach for cost management in supporting competitiveness in the maritime logistics sector. The research depends on the analytical approach and case study to achieve the research objectives and the application of resource consumption accounting approach in the logistics sector.

In this research, linear programming and sensitivity analysis was applied in the General Company for Paper Industries as a company that supports the national economy in order to reduce waste and loss in its available economic resources and optimize utilization of the company's resources and distribute it in a way that reduces cost and increase production. The conclusions are that the quantity of white paper needs to be estimated in 1950 to produce one ton of it and that the production capacity of paperboard and sanitary paper has increased significantly.