Iraqi Journal For Economic Sciences

The importance of empowering women is an urgent developmental necessity in all countries of the world, as they represent half the forces of society. Iraq, recognizing this importance, is seriously sought to develop this role and to empower women in Iraq economically and politically, especially after 2003.
As the extent of women empowerment in Iraq was not measured at the local or international level, this study is became to measure what has been achieved in women empowerment aspect in accordance indicators. With internationally adopted indicators . the study concluded that the level of empowerment of Iraqi women during 2007 – 2012 was moderate and exceeded the levels of all remaining arab countries which their levels were weak except for United Arab Emirates which achieved also a

Climate change has become a reality and represents one of the greatest challenges faced by societies and governments. The world economy faces uncertainty and uncertainties related to the future that cannot be ignored or exceeded without costs. Climate change threatens the global economy, threatens capabilities and threatens human groups and their economic security. States and international organizations and institutions have tried to pay more attention to this issue and have become a major part of the economic and political summits.
This attention and response to climate change in recent years have stimulated the trend towards environmentally friendly investments to become more developed and developed. International financial institutions and multilateral banks have begun to produce financial instruments to provide resources to address and mitigate the negative impacts of climate shocks.
Green bonds are one of these modern financial products that have received increasing attention in recent years to provide the resources needed to adapt to the climate and mitigate its negative effects.

Economic development is the real indicator of the progress for countries and their development, and there is no way to achieve that development except through the achievement of success fiscal and monetary policy, and the importance of this research comes from the focus on the economic development in Iraq in the performance and development of the form and structure of the state\'s fiscal policy during the period Which is dealt with in the research, through official tables and surveys prepared by the World Bank and the Ministry of Planning of Iraq. The problem of research is that the fiscal policy is one of the most important tools owned by the State to manage its national economy whether it is a developing country or a developed country The purpose of the research is to know the performance of the fiscal policy in Iraq after 2010, and to study the indicators of economic development as well as how the performance of the fiscal policy effect on the economic development in Iraq. The research was based on analytical descriptive approach in the handling, presentation and analysis of data, and one conclusions is to prove the validity of the hypotheses of the study, the performance of fiscal policy effect the achievement of economic development, when pursuing success financial policies Iraq achieved good rates in the field of economic development, when inappropriate fiscal policies were followed, there was a decline in economic development rates. Therefore, the study recommends the need to pay attention to the adoption of fiscal and monetary policies to reduce inflation rates in Iraq and the need to pay attention to infrastructure and the need to reduce reliance on the rent economy as well as finding quick solutions to the political crises so as not to affect the Iraqi economy.

Foreign direct investment (FDI) has an active role in the global economy and developing countries and shows its impact on the foreign trade index. As for Iraq, it should have a role in the development of the sectors (industrial, agricultural, service). Outside due to underdevelopment of the productive sectors and the destruction of infrastructure after 2003, Iraq should establish cooperation with other developing economies and that (the World Trade Organization) allows the establishment of economic groupings provided that they are not closed to themselves and the advancement of Managing and diversifying it requires finding coordination between the public and private sectors, with an interest in the role of commercial attachés in promoting trade interests between Iraq and other countries. The high prices and the Iraqi government to direct its economy towards foreign direct investment because its positive impact on the Iraqi economy leads many benefits, including the receipt of foreign currency inland because of the large number of exports abroad and diversity, which leads to the opening of factories even if It was small and over time the factories grow and become huge capital and gradually "we reach the ranks of some developing countries.
The research stems from the hypothesis that foreign direct investment has a role in influencing foreign trade in light of the investment climate for developing countries, including Iraq.

the research focuses on the role played by the internal auditor in improving the performance of the quality management system ISO 9001 with the updated version of the year 2015 of the Iraqi General Cement Company as one of the main requirements of the international standard mentioned above as the first step in the right direction towards the application of Total Quality Management, Internal Audit The main elements of auditing and monitoring any financial and accounting system within any institution, which contributes to achieving a high level of control over the activities and work activities within the institutions. Internal auditing is an independent activity carried out by specialists within the institution with the aim of Dah institutions to evaluate and develop the system work inside and adjust the processes of risk management and supervision of the control system in companies. The research includes the internal audit guide and its procedures (audit plan, information, checklists and report) .

The aim of the research is to introduce the tools of credit risk transfer, as a result of a great debate between specialists and dealers, the most important types and uses, and the size of the risks resulting from their use, with the knowledge of the role played by this credit in economic activity.
In the light of this controversy, the search will find out where we are. Of this debate about the impact of credit risk transfer instruments on economic activity, and thus the research will be questioned? Have these tools helped to focus credit risk and have contributed significantly to increasing the gap between the financial economy and the real economy? Which contributed to the deterioration of the financial markets, in particular, and the financial system, in general, due to the transmission of financial infection, or on the contrary, these tools contributed to the increased handling of risk instruments and transfer to other investors and thus diversify and distribute these risks to the largest possible number. From institutions or investors, created a state of stability in the financial market, and contributed to the generation of liquidity and diversification of investment and increase the turnover of capital, which contributed to the growth and economic activity. The other question does this role appear in the Iraqi experience? This will be answered by research.

the implement of the touristic development projects requires Allocation of funds, efficient human resources and modern methods to build and construct the touristic facilities and infrastructures represented in hotels, transportation, airports and entertaining places and other installations ,AS The public sector is not alone able to promote investment, the need arises to coordinate and collaborate between the public and private sectors via methods of partnership contracts of public and private sectors (ppp).
The partnership contracts of the public-private (ppp) plays an important role in supporting the touristic development. The experiences proved this importance in lot of countries where plays an essential role in introducing the funding and efficiency to erect the different touristic projects. Meanwhile, we can see Iraq which has diverse and enormous touristic abilities, in need to comprehensive and sustainable development. In fact, Iraq faces many challenges that obstruct the touristic development efforts. The implement of the partnership contracts (ppp) will provide an important resource of Iraq income due to the tourism sector is considered pioneer sector that involves with other sectors and economical activities