AL-Anbar University journal of Economic and Administration Sciences

Iraq suffers from the volume of external indebtedness due to the employment of debt on operational spending, which necessitated the study of this indebtedness and its impact on some variables of the Iraqi economy. On the effectiveness of the economic variables selected in the research, as for the most important conclusions, there is no significant impact of the debt burden on the gross domestic product, and this leads to the accumulation of the external indebtedness of Iraq.

The search aimed at studying the role of the regional economic blocs in increasing exports and studying the situation of Sudan and COMESA (2000-2015). The problem of the study was to answer the impact of the COMESA Convention on the increase in Sudanese exports and the extent to which Sudan has benefited from joining COMESA. The problem of the study was to examine the implications of Sudan joining COMESA. The paper assumed that Sudan had not benefited from its accession to COMESA in achieving gains from trade creation. There is a statistically significant relationship between (exports, imports and size of GDP) as independent variables, And Sudan's total exports to COMESA as a dependent variable. The study adopted the method of Measurability Style in the study of the relationship between the variables of the model. According to the results of the study, Sudan's exports to COMESA countries represented an average of 17.13% of the total Sudanese exports during the study period. Thus, the weak volume of trade between the Sudan and the COMESA countries explains why Sudan did not benefit from joining COMESA. .The most explanatory variables for changes are Sudan's exports and imports from and to COMESA countries and the GDP. The study recommends that attention be paid to increasing and diversifying local high-quality products to increase export competitiveness, thereby increasing their value, intensifying trade representation and opening trade annexes in COMESA countries' capitals.

Iraq’s need for foreign direct investment stems from the reality of this economy as a result of the conditions it experienced from wars, economic sanctions and the occupation (2003), followed by the lack of security stability in large parts of the country, and administrative and financial corruption that affected all the joints of the state and its rentier structure based on crude oil exports. In the possibility of activating and attracting foreign direct investment to the Iraqi economy, and this matter requires knowledge of the obstacles and determinants of attracting them through in-depth analysis and measurement. Actively investing in the Iraqi economy and working hard to create the appropriate environment and conditions for the Iraqi investment environment that can help stimulate and attract local savings or foreign investments through various mechanisms, including monetary policy in Iraq, as an investment environment attractive to foreign direct investment.

During the year 2020, the world witnessed the emergence of the Corona Covid-19 pandemic, which had economic, social and health repercussions and became a complex crisis that affected all rich and poor countries, and the world is still facing enormous challenges with the high volume of human losses, as more than three million people died from different regions. The world, and tens of millions of people remain outside the labor markets, this is happening in light of the uncertainty of the possibility of the global economy recovering from this unprecedented pandemic.
The global economy was also completely paralyzed, as it achieved a negative growth rate of (-3.3%), and most of the world’s economies were subjected to a recession that led to a painful and disproportionate rise in unemployment rates, low economic growth rates, and an increase in poverty rates due to the decrease in financial flows from countries The rich donor to developing countries, especially the poor ones, which will negatively affect the efforts of countries to achieve the United Nations goals for sustainable development 2030, and this research comes in order to identify the implications of the impact of the Corona pandemic on global macroeconomic indicators, and to indicate the size of the change in the path of international financial flows from foreign investments. Direct, international development aid and cash transfers to workers, which have become the most important sources of international development financing.
This study will rely on the descriptive and analytical approach in analyzing the indicators related to the various sources of international development finance, depending on the data of the reports of international organizations and bodies, especially the World Economic Outlook Report, the Global Investment Report, the Remittances and Migration Report, the World Development Indicators Report, in addition to the report International Development Aid.

The purpose of this study is to know the role of crisis management in overcoming the impact of the Corona crisis within the Higher Education Institution, in application at the University of Basra, and the study community consists of all faculty members and workers at Basra University. Samples by choosing the simple sampling method in selecting the individuals of the sample. The number of the members of the selected sample reached about 320 forms. The number of correct forms that were used in the analysis reached 300 forms. The researcher adopted the descriptive analytical approach as a method for conducting the current study, and the spss program was also applied to reach the most important results. one of the most important findings of this study was the high level of early detection of crises at the university from the point of view. The view of the study sample, the high level of the university’s ability to cope with crises from the point of view of the study sample, which shows the university’s high level in evaluation and follow-up of crises from the viewpoint of the study sample members. Based on that, the study recommended several recommendations, the most important of which was working to maintain the level The high level of the university’s ability to face crises by providing all human and technical capabilities through which the university’s capabilities can be increased and preserved Its ability to face crises, As well as creating the necessary infrastructure to face such crises.

It is imperative for economic units to confront what is happening in the world of rapid and successive changes and developments in the contemporary business environment, and because of the shortcomings in traditional performance measures in keeping pace with these developments, it was necessary for economic units to use advanced methods that are consistent with the surrounding environment, and thus this research aims to use the methods Modern management accounting, which is the balanced scorecard method and the method of strategic analysis of operating income and the possibility of achieving integration between them and a statement of the importance of this integration in evaluating the success of strategies used by economic units, by applying to Ischler Papersak Company / for the manufacture and trade of paper bags Ltd. (the company is a research sample

The aim of this study was to know the extent to which auditing offices are committed to international standard No. 220, which is one the an important criteria that highlights several goals such as auditing offices performance quality, reduce the lawsuits filed against auditors, and raise a reputation of the profession in the economic circles according to this standard requirements. To achieve the objectives of the study, the researchers designed a questionnaire that included (172) auditors working in audit offices in order to collect the primary data of the study sample. Accordingly, the statistical program (SPSS) has been used to collect, analyze and hypotheses testing the data.
The analysis showed a set of results, the most important of which is that there is a statistically significant effect of standard 220 on the professional performance quality, where the strength degree of accepting effect and maintaining clients on the quality of professional performance was (0.171). The study also proved the standards absence related to auditing quality in Iraq. Moreover, the existence of an increase in lawsuits filed against audit offices. The study recommended the need to reconsider the Iraqi audit quality evidence and issuing a guide for auditing quality control in Iraq. Also, emphasis on adherence to international standard 220 for its importance in raising the auditing offices performance quality working in Iraq.

The current research aims to clarify the role of the Brand in increasing the Market share, because the Brand is of great importance in the minds of the consumers who go to the markets and choose the distinct brand of products. There is a wide spread of the diversity of brands in the stores of the city of Mosul in particular, and the cities of Iraq in general, and a number of hypotheses were formulated, the most prominent of which were: There is a correlation and a significant effect between the brand and the market share at a significant level of 0.05, and the workers in 1:10 Mall were selected. As a survey sample for research, numbering (30) workers, and statistical tools and measures were used by analyzing the data of the questionnaire form according to the SPSS Ver.24 programming, and the research reached a number of conclusions, most notably: The brand has a major role in attracting and attracting consumers to buy food products, Among the most prominent recommendations were: the need to encourage consumers to purchase products with discreet brands that are not imitated, or counterfeit, as well as the interest of stores in the brand It is a source of promotion, profitability and gaining new customers.

The study aims to know the availability of dimensions of social intelligence among the administrative leaders at the University of Mosul, as well as the extent of the ability to use these dimensions in the face of counterproductive work behavior that individuals working in the organization may resort to. The dimensions of social intelligence and facing counterproductive work behavior. The study employed the descriptive analytical method in presenting theoretical ideas, data processing, analysis and interpretation. The field of study at the University of Mosul, represented by nine of its affiliated colleges, was selected. A questionnaire was used to collect primary data from the respondents, who numbered (404) persons, and by adopting a number of statistical methods, the data was analyzed and processed statistically, and in light of this, many results were reached, the most important of which were: Achieving the moral effect of social intelligence in the face of counterproductive behavior, and this indicates the importance of social intelligence and the role it can play in confronting behaviors that significantly harm organizations or individuals.

This study came to highlight the importance of using modern quantitative methods, including the linear programming method in planning the optimal production of Al-Maamoun factory during the year 2017 and reaching the optimal combination of products that achieve the largest amount of profits, by building a linear model using the Simplex method for its ability to deal with a number A large number of variables and seeks to achieve the highest return using the WinQSB application program to measure and analyze the results, The results of the application of the optimal plan were for the linear programming model in Al-Maamoun factory And comparing it with the actual plan, where the profit margin in the optimal plan was (493,268,400) dinars, while the actual profit margin of the company was (461,049,637.88) dinars, meaning there is an increase in the total profit margin by (6.53%). One of the most important conclusions drawn from the results is that the company is not approved On the accurate scientific methods in developing its production plans and relying on the plans of previous years, the study also concluded that there is an excess in human labor. The study came out with several important recommendations, including the factory plans should be reconsidered and the linear programming method used in developing production plans in addition to making use of surplus resources by introducing them into other production processes, interest in increasing the resources that have a positive shadow price because increasing them leads to an increase in total profits.

The current study attempted to test the scope of the organizational identification effect implying (emotional , cognitive and evaluative) in the application of the electronic governance principles represented by ( electronic transparency, electronic contribution, electronic accountability, electronic checking, electronic information submission, communication and interaction). A hypothetical model has been formulated followed by hypotheses which were tested repeatedly to validate them. The study based on a questionnaire as a main method in data collection . It adopted a descriptive analytical way which has been used to illustrate the research concepts. Iraqi banks, represented by Al -Rafidain bank branches group, namely, industrial, agricultural and the central Iraqi banks, have been selected in which the research community was 400 person from whom 296 persons were chosen as an intentional, not random sample holding various administrative positions with the scientific qualification ( Diploma and above). The statistical program (AMOS v.24) has been used to analyze the data by which certain results have been formulated which ensure the cognitive effect among other variables.

The research aims to address the accounting disclosure on sustainability and its role in achieving and sustaining development. Where the research problem is to answer the main question: What is the role of sustainability accounting disclosure in achieving and sustaining development. To achieve the research objectives and hypotheses, the researcher relied on the historical method in previous studies, and the inductive and deductive approach to define the problem and formulate hypotheses. The researcher reached several conclusions, including: the existence of an effective role for the accounting disclosure of sustainability in achieving and sustaining development as a tool for measurement, delivery and an indicator of the facility's ability to use natural resources, create benefit and achieve economic growth, and social welfare. And that the banks, the research sample, apply sustainability accounting standards for disclosure related to sustainability issues, as the general average is (66.38%), which is a medium percentage indicating the possibility of applying the standard (FNO101) in these banks. The researcher recommended the necessity of strengthening the role of accounting disclosure in achieving sustainable development, and conducting more research and studies on issues related to accounting for development and its sustainability.

The aim of the research is to identify the extent of the application of international standards for internal auditing by auditors working in the Directorate of Municipalities of Nineveh Governorate. To achieve the objectives of the study and test its hypotheses, we conducted an applied study in the Directorate of Municipalities of Nineveh Governorate. The results of the study reached by the researcher are the absence of regulations governing the performance of internal auditing to play an active role in government sectors, and the lack of adoption of the modern objectives of the internal audit function, as well as its failure to adopt the International Internal Audit Standards (IIA), and the absence of a charter and a clear program for internal auditing.
The study concluded with a number of recommendations, the most important of which are: the necessity of adopting a clear plan for the internal audit function in the public sector, an internal audit program, developing the skills of internal auditors in the public sector and practicing their tasks according to standards and publications, and the need to pay attention to activating the role of internal audit in government sectors according to modern dimensions. For this job given its positive role in adding value and improving the effectiveness of operations and

The basic components of the money supply are called the monetary base, which is formed through money issues by the central bank through the central bank buying government bonds through open market operations. The monetary base and identifying the sources and uses of that base and clarifying the most important determinants of that base in the Iraqi economy during the period 2004-2018.
The monetary base may be affected by a set of factors and determinants whose effects are reflected in one way or another on the economic activity as a whole. The central bank is the one who has the right to issue paper currencies and mint coins, and these issues are placed in circulation and under the public’s reach. Part of them may turn into bank deposits and this part represents a leakage from the income cycle Which negatively affects the monetary base. The study concluded that the monetary base in the Iraqi economy is based on the assets side of the monetary equation of the central bank, and therefore any change in the components of that base will be reflected in the size of the monetary base for the overall economy.

The research aimed to identify the nature of the relationship between mental alertness and organizational happiness among individuals working in the Mosul Municipality Directorate. In order to achieve this, a set of hypotheses were used that revolved around the existence of a significant statistically significant correlation between the dimensions of mental alertness and organizational happiness. The research relied on the descriptive analytical method in presenting and discussing the data. The questionnaire form was used as a basic tool for collecting data from individuals, the research sample, which was distributed to a random sample of (100) questionnaire forms that included different administrative levels, all of which were valid for analysis. Through the use of several statistical methods, the data were dealt with and hypotheses were tested, including the arithmetic mean, the correlation coefficient, and the regression line equation. The research reached a set of conclusions, the most important of which is a significant correlation, but it ranged between medium and weak, between mental alertness and organizational happiness at the overall level. The research recommended the need to direct the attention of the respondents to the importance of practicing mindfulness because of its positive effects in improving the level of performance of their work and increasing their sense of happiness and psychological stability.

The real estate sector is one of the important economic sectors in the Kurdistan Region and represents an essential pillar of the basic needs of the population, and therefore the problem of the study lies in the fact that the financial crisis has exacerbated the negative effects in the real estate markets, which left negative effects on the activity of offices and companies operating in the field of the real estate market in the city Erbil. As a result of this, the research aimed to explain the negative effects of the financial crisis on real estate prices for the city of Erbil for the year 2017 compared to 2015. The research reached a set of results, including the study that low real estate prices and rent in the city of Erbil is due to low oil prices in the global markets and the emergence of ISIS in Iraq And aggravated the problems between the region and the center, helped in the emergence of the financial crisis, and then the provincial government was forced to impose a compulsory savings system or not to distribute salaries on time, all these factors led to lower prices, especially real estate prices, despite the influx of millions of displaced people to the Kurdistan Region.
The research concluded that a number of proposals are presented, including:
1- It is the responsibility of the Kurdistan Regional Government to work to establish a real estate market in the city of Erbil of an official nature (the real estate exchange), with the aim of controlling the speculation process in real estate.
2- In order to reduce the problem of housing in the city of Erbil, we propose the establishment of (Al Ajyal Fund) with the aim of providing adequate housing for young families.

The aim of the research is to achieve several goals, the most important of which is the evaluation of the procedures of the internal Sharia audit function at Cihan Bank for Islamic Investment and Finance, The research concluded with results, the most prominent of which is that the Sharia audit function leads to improving performance in the bank as an independent and objective activity, Providing advisory services and assurances of a legitimate nature in order to give value to the Islamic bank by making sure that the bank follows the fatwas, controls, instructions and recommendations issued by the Shariah Board, And the scarcity of the staff of the internal Sharia auditors, compared to the work entrusted to them, The research recommended recommendations, the most important of which is that the Syndicate of Certified Public Accountants requires the auditor to obtain a Sharia audit certificate to practice as a job within the bank, And the employee who finds something that contradicts the provisions of Sharia and discloses it to the Shariah Supervisory shall be granted reward, incentives and incentive prizes, And synchronize all developments that occur in the standards, recommendations and instructions of the internal Sharia audit.

The research aims to identify the importance of applying an open performance appraisal system when evaluating the performance of human resources, as one of the contemporary trends that deepen the spirit of participation and cooperation between managers and workers when developing and implementing performance appraisal plans and programs, in overcoming the problem of the halo effect as one of the most important challenges that effect On the objectivity of the evaluation, and the achievement of the desired objectives. Accordingly, the research problem referred to the lack of cognitive awareness of the importance of employing the open performance appraisal system in overcoming the problem of the halo effect, so the importance of the research is to propose a set of solutions to know the ability of the researched organization to deal and invest in the variables that have been studied, and the objectives of the research are to diagnose The reality of applying the open performance appraisal system, the problem of the halo effect, and what is the nature of the interconnected and influential relationships between them. In order to achieve these goals, the descriptive and analytical approach was adopted, as the tow researcher used the questionnaire to collect data, which was prepared according to a number of ready-made indicators and criteria, which were distributed to (83) members of the staff of the Assyrian University College, and after analyzing the data using some available statistical indicators In the program (SPSS-V23), a set of results came out that confirmed the validity of the research hypothesis, and accordingly it was recommended that all material and human requirements should be prepared for the successful implementation of the open performance evaluation system and the investment of its results, especially in overcoming the problem of the halo effect.