Iraqi Journal For Economic Sciences

But through our evaluation of the investment allocations in economic development, it was characterized by the low efficiency of the executive and its failure to achieve diversification of the economic structure, and caused structural imbalances in the economic sectors, which affected the inability to correct the relationship between the growth of oil income and the movement of macroeconomic variables, Term economic interdependence and the future of economic, social and environmental development in Iraq. Therefore, none of the strategic objectives of the plan has been achieved, in terms of the low contribution of non-oil commodity production (productivity) to GDP generation (12.5%). In contrast, the crude oil extraction sector continued to lead the way in generating GDP (52%). In terms of low per capita national income, it reached below the line level Poverty, and in terms of high unemployment, which has become characteristic of the economy of Iraq, especially among the graduates of primary and higher degrees of the lack of compatibility between the outputs of education and the labor market, and the lack of social services, including "service and therapeutic care for health institutions because of the weak capacity of population, Which suffers from the weak absorptive capacity of educated students and all levels of education, and water equipped for citizens in Baghdad and in all other provinces are not suitable for human consumption.
This is because of the lack of efficient executive departments for the optimal use of investment allocations for each economic sector, which caused large losses, both directly and indirectly, so that it became a set of propaganda measures for its objectives that can not be achieved because of the economic and political reality imposed on Iraq. The weakness of its role in economic development was because the planners were not guided by sectoral growth rates according to their flexibility to build productive pillars in enhancing the role of investment allocations in the continuous economic expansion that provides the national economy with a growth base And economic, social and environmental feasibility studies when choosing between selected investment projects, in other words, keeping the national economy at great cost on paper only.

There is no doubt that taxes are considered one of the most important pillars of supporting the national economy through the availability of financial revenues contribute to the positive aspects of several of them reduce the differences of class among the groups of society, especially in relation to taxes and others, besides contributing to the deficit of those who face the budget of the state and other pros that Which is reflected by taxes, although its moral and material impact is sometimes unacceptable by its proponents, its general impact on the country level is more important as a positive impact on the level of the national economy as a whole and the public interest is obviously above the private interest, To limit the means of supporting economic development and thus the economy of the country so it is necessary to comply with and fight evaders through various means to ensure deter violators of evaders pay.....

The objective of the research is to present the conceptual framework of return and risk, Also, the return on assets and the return on equity are analyzed for the banks considered in this study. In addition it was analyzed measuring the systemic and un systemic risk of the considered banks . the research included an applied aspect based on the null hypothesis about the effect of total risk in return on assets and return on equity . It was selected some of the Iraqi private banks as a sample to apply the research for the period from 2010 to 2015 . Several financial methods were used to analyze the returns and to measure the total risk for considered banks. Furthermore,a number of statistical methods were used to accept or reject null hypothesis. The most important findings of this study show to the banks owners the importance of diversifying investments in order to avoid the possible risk the between the return on equity and total risk. a number of recommendations are concluded depending on the research financial thought in terms of return and risk therefore these banks can achieve acceptable returns and low risk especially after the difficulties in previous years due to political economic and security problems .

ourism is today one of the fastest growing industries in the world, having become one of the most important sectors in international trade, as this sector has become a productive sectors of great importance contributes to the increase of national income, and a source of hard currency as revenues amounted to hundreds of billions of dollars, and reached the number of tourists hundreds millions, as well as the role of tourism in the private sector, NGOs and development, having the breadth of sectors and services concerned, and the magnitude of the basic infrastructure required to support them (such as transport, banks, financial institutions, advertising institutions ... etc) which made from this sector to achieve the goals of economic development programs.
Iraq has the ingredients of tourism development as one of the most important countries in which the terrain varies, as well as having a life thousands of years civilization Besides Iraq contain the most important holy shrines of prophets and saints and scattered throughout the country, making Iraq one of the major tourist attractions in the event of the development of this leading sector in the economic development process, which can be a resource of the most important economic resources of the state, along with oil prices, which is witnessing a change between now and the

The development functions of the banking system play an important role in the development of various economic sectors, including the tourism sector. Experience in many countries of the tourist world has proved that the banking system plays a key role in supporting and establishing various tourism projects and thus leads to tourism development and development, For this purpose, the study is devoted to studying the developmental functions of the banking system and its implications for the path of sustainable tourism development in Iraq .

The investment in the human capital .Through human development is one of the most important investments. Dueto the ability of this human resource to innovate and develop over time compared with the material supplier depleted over time, Especially if it is given to the human resource advanced levels of health education and training , The study examines the concept of human capital and concepts related and what are the main challenges facing the human investment what are the economic consequences of lack of human investmebin iraq.

The study aims at clarifying the most important determinants of wages in the private sector in Erbil in 2016. To achieve the objectives of the study، quantitative analysis was used to construct a standard model to estimate the relationship between wages and its most important determinants. The study is based on the technique of questionnaire for a sample of (909) male and female workers in (120) firm. The main findings of the study are:
- The most important variables affecting the average wages of workers are years of education، experience، skill and work in administrative centers.
- The variables of special skills and work in administrative centers have a greater impact on the average wage compared to the variables of education and experience