Iraqi Journal For Economic Sciences

The study tried to show the relationship between market risks (fluctuations in exchange rates and interest rates) as an independent variable and profitability as an intermediate variable and the effect of that relationship on the market value of the shares of the banks researched as an approved variable. A set of financial ratios was used in conducting the quantitative analysis process, as the study included a sample of the Iraqi private commercial banks for the period (2015-2018) and the adoption of 2014 as a base year for comparison to reach results that show developments in exchange rates and interest rates that may be exposed to fluctuations and beyond, and conclusions have been reached that show a significant correlation between market risks as an independent variable and banking profitability as an intermediate variable. There is also a significant correlation between market risks and the market value as a dependent variable, in addition to the presence of an effect of that relationship on the market value of bank shares, the study sample.

This study is based on the idea that future electronic digitization has an important and clear role in enhancing the work of insurance companies in the field of securing intellectual capital in line with the new global variables to preserve the real wealth of the advancement of contemporary societies and organizations with high performance in harmony with the new direction for them. Where the organizations in general, the research organization (the National Insurance Company) and other companies of similar orientation suffer from the formation of a clear perceptual image in using this type of insurance to protect it from theft and loss and to ensure intellectual property rights. Where the researchers directed to build conclusions and recommendations through scientific methodologies through specialized samples in this field. We resort to personal interviews and examination form to study the case and arrive at the results through descriptive analysis. The two researchers reached the most important conclusion, which is the apparent negligence in applying international standards that guarantee this type of insurance (intellectual capital).

This study investigates the validity of the Environmental Kuznets Curve hypothesis in Yemen and the causal relationships between Carbon dioxide emissions, per capita income, energy consumption, trade openness, and industrial share to GDP. ARDL bounds testing approach to cointegration, Error Correction Model, and Toda-Yamamoto procedure to Granger causality techniques were employed on annual data covering the period from 1990 to 2010. long run relationship between CO2 emissions and its determinants with significant effects for per capita GDP and trade openness, whereas, energy consumption and trade openness appear to be important determinants of CO2 emissions in the short run. Besides, based on Narayan and Narayan (2010) approach, it is found that the EKC hypothesis does not hold in Yemen and therefore the effect of per capita income on CO2 emissions is monotonically increasing. Toda-Yamamoto causality test proved the existence of bidirectional causal relationships between economic growth and CO2 emissions, between energy consumption and economic growth, and between trade openness and energy consumption.

This research comes to alert to the importance of the role of higher education institutions and economic scientific research, as these institutions are the main source in the formation of human capital in addition to the technological development of the means of production operating in economic activity, and then the possibility of investing these institutions to achieve diversity in the economic activity which is the gateway to move towards achieving economic development and leaving the backward rentier pattern of the Iraqi economy. The research deals with the period after the year of the political change in 2003 and from the perspective of strategic analysis of the internal and external environment of the higher education sector, which showed that there is a remarkable development in the numbers of universities, colleges and scientific departments, whether governmental or private, which were developed during this period and the levels of development in the quality of the educational service provided by these institutions is weak. On the other hand, the external circumstances and factors that include what has an influential relationship on the economic role of education were not conducive to opening the way for an effective role for education, but rather hindered it. Accordingly, it is necessary to address weaknesses in the performance of higher education institutions by investing in the available opportunities from global openness and the return of Iraq's relations with the outside world, and then strengthening cooperation ties with international institutions specialized in aspects of developing higher education as well as the possibility of benefiting from the experiences of sober universities globally, as the information revolution can be invested And the contacts that the world is witnessing to keep pace with the developments in science and knowledge

The research problem focused on the nature of the Iraqi unilateral rentier economy and its dependence on government revenues from extracting crude oil and exporting it to international markets, as well as the dependence of all its economic sectors on these fluctuating revenues, and therefore the fluctuations that occur in these revenues, regardless of their source, will have many economic effects, including their impact on the banking sector, and the research assumed that the fluctuations that occur in government revenues affect, directly or indirectly, all economic sectors, including the banking sector, and these fluctuations affect negatively or positively on deposits and credit in the Iraqi banking sector. A set of conclusions, the most important of which is that the oil sector in the Iraqi economy has become the main source of government revenues and thus its impact on all economic sectors, including the banking sector, which is the artery feeding the various economic joints by attracting and pumping money, and therefore the fluctuations that occurred in government revenues affected government deposits and private deposits, which affected bank credit urging the need for Iraq to adopt long and medium-term strategic plans to bring about economic diversification that is synonymous with oil revenues to finance the general budget in Iraq and that avoids the country many risks that may occur in the event of low oil prices or stalled production and export operations, as diversifying the Iraqi economy leads to diversify sources of income and output in other economic sectors and thus avoid the shocks that oil revenues leave on the economy, especially the banking sector.

The research problem focused on the nature of the Iraqi unilateral rentier economy and its dependence on government revenues from extracting crude oil and exporting it to international markets, as well as the dependence of all its economic sectors on these fluctuating revenues, and therefore the fluctuations that occur in these revenues, regardless of their source, will have many economic effects, including their impact on the banking sector, and the research assumed that the fluctuations that occur in government revenues affect, directly or indirectly, all economic sectors, including the banking sector, and these fluctuations affect negatively or positively on deposits and credit in the Iraqi banking sector. A set of conclusions, the most important of which is that the oil sector in the Iraqi economy has become the main source of government revenues and thus its impact on all economic sectors, including the banking sector, which is the artery feeding the various economic joints by attracting and pumping money, and therefore the fluctuations that occurred in government revenues affected government deposits and private deposits, which affected bank credit urging the need for Iraq to adopt long and medium-term strategic plans to bring about economic diversification that is synonymous with oil revenues to finance the general budget in Iraq and that avoids the country many risks that may occur in the event of low oil prices or stalled production and export operations, as diversifying the Iraqi economy leads to diversify sources of income and output in other economic sectors and thus avoid the shocks that oil revenues leave on the economy, especially the banking sector.

The Iraqi development experience is an arena of conflict, in which the roles of self-motivations and external motives are exchanged to root the landmarks of underdevelopment or create elements of success, since according to the indicators of progress derived from global development experiences, the Iraqi economy was at a stagnant position, not approaching the standard image of progress by about a few meters away from it. The reason in all cases is external in general, and to reach an accurate understanding of the subjective and objective debate in thwarting the Iraqi development process, we decided to study it through two axes:
The first axis: economic challenges.
The second axis: civil challenges.
We have concluded from our study to a fundamental conclusion that “indicators of authority as the essential engine of development work have remained far from“ rationality and effectiveness, ”thus Iraq occupied an advanced position in the list of the most fragile states that both caused and died at the same time

The research aims to study the economic value-added index (EVA) as an innovative way to measure the value of the economic unit and its performance based on its economic position and not according to accounting figures produced using Generally Accepted Accounting Principles (GAAP) as each economic unit must be very careful in choosing its measurement tools because it will greatly affect the resources of the administration and every section of the economic unit, the economic unit must create value for the shareholders. Due to developments in the past decade in the world of economic units, managers and investors are looking for an economic framework that better reflects the value and profitability of the economic unit, so the accounting tools used to date are not sufficient and unlikely to face the challenge arising from capital markets and owners. A new economic dimension is required to be used as a value-based measurement framework, which can better reflect the opportunities and downsides. One of the measures based on a value in the economic context is Economic Value Added (EVA).