Iraqi Journal For Economic Sciences

The third Millennium Development Goals 2000-2015 engaged a range of priority development issues in order to reduce poverty and promote human dignity, but the achievement ratios realized from developing countries, in general, and Iraq, in particular, did not reach the targeted levels, due to the accumulated challenges, making it the requirement of social justice and governance and ensure the freedoms and achieve sustainable growth an extended and milestone requirement and expressed the essence of sustainable development goals beyond 2015 and that the United Nations is seeking to launch a global blueprint for development in September 2015.

The research targets to analyze the impact of debt capacity and free cash flow on the company performance, through the application to a sample consisting of (12) companies of the industrial companies listed at the Amman Stock Exchange, which accounted for almost 16% from the research population. The research was a time series represented in the five-year period from 2009 to 2013.The first independent variables is debt capacity, which represented by the asset coverage, debt coverage, and interest coverage. The second was free cash flow. The researchers depend on Lehn & Paulsen method to calculate it. And return on investment, as a proxy of firm performance, represents the dependent variable.
The research used panel analysis to test the impact of the variables with multi regression at the main hypothesis (There is no significant impact of debt capacity and free cash flow on the companys performance, expressed as a rate of return on investment (ROI) ).The result of hypothesis test signs there is a significant impact of debt capacity and free cash flow on the company performance, and the important conclusion is that the assets coverage, debt coverage, and free cash flow are the best variables to interpret the variance of ROI. This result corresponds with knowledge framework of debt capacity and free cash flow.

the reasearch aims to study and analyse the internal control system in the banks, through impose administrative and accounting and operational supervisory procedures on the internal environment of the bank, and clarifying how far the financial statements indicators used as a tool for publishing the necessary information for the users of the financial statements of the banks, and to contribute to know the ways of how to improve the financial statements to reach the required level of publishing information that should be published in the financial statements of the banks, according to international standards, and according to the international accounting standard No 30.

the study aimed at identifying practical effect of foreign direct investment in Jordan on each of gross domestic product, the rates fixed capital formation, the balance of payments, unemployment and inflation rates during the period (1995-2010).
This study has relied on the use of the ordinary least squares method (ols), according to the economic model used to measure and analyzes these variables. The results of the study showed that the foreign direct investment has a weak effect on the balance of payments and inflation rates in Jordan during the period of study.
As for the impact of foreign direct investment (FDI) on the formation rates of gross domestic product (GDP) and rates of fixed capital formation and the unemployment rate, it has been a positive influence during the study period in Jordan.

This study focused on showing impact of the investment climate in the Iraqi private sector and was province of Baghdad a model. Importance of the study came from importance of the local private sector and its role in the Iraqi economy, and the Iraqi private sector is affected significantly from the investment climate, since the latter in which leads and directs the Iraqi private sector. This study is generated during the fundamental problem, which is weakness of the local private sector and its inability to compete with imported goods, which led to a decline the production system flexible in Iraq, which was caused by the investment climate. The study concluded to number of the conclusions, the most important that the investment climate in Iraq worsening significantly, and that the province of Baghdad is the more conservative deterioration of the investment climate after 2003, and that the investment climate a significant impact on the domestic investor in the province of Baghdad. And most important, as recommended by the study unite between the political blocs and make a goal and one that enhances the security and political stability, it would reduce the internal conflicts, as it prevents the entry of terrorism, which positively affect the security, and the author of the policy that makes stability investment climate of the first goals of the reform of the investment climate, and begin to gradually reform the investment climate of factors, the most serious to least serious, any of the absence of security to corruption ... etc.