Leadership Thought for Research and Studies

The budget deficit is a key factor affecting the ability of government institutions to sustain themselves, as they rely on a single, unsustainable revenue source, which is often subject to fluctuations. Therefore, this study aims to focus on generating sustainable revenue from the institution\\\\'s own activities to protect it from budgetary fluctuations and support its continuity. This is achieved by presenting a practical experience from the Ministry of Higher Education and Scientific Research and proposing a model that could serve as a guide for other government institutions. The study presents the results of its application to the targeted sample fund and recommends adopting it in other institutions by establishing support funds with sustainable revenues to ensure continued performance.

The significant expansion witnessed by the banking sector in Iraq, specifically the impact of change after 2003, is due to a significant lack of focus on modern growth and a change in economic philosophy towards modern economics. The entry of a large number of entities into the labor market and the diversity in the broad fields practiced by these non-banking financial institutions. To trade this rapid development, and herald the entry of electronic banking into the line of products, it has become necessary to establish specialized courts in dealing with banking affairs. Based on this idea, it was necessary to research the legal texts related to the activity, especially under the Central Bank Law No. 56 of 2004 and the Banking Law No. 93 of 2004. And Islamic Banking Law No. 43 of 2015. This is in order to identify the legal and judicial position on banking disputes and evaluate the experience of the Financial Services Court stipulated in the aforementioned Central Bank Law. What are the foundations and standards that must be developed and updated in order to review the structure of these courts in light of the applicable laws and regulations. Then, it outlines the legal nature of banking courts and their comprehensive nature for many civil, commercial or mixed banking activities, ensuring the rights of those dealing with banks and financial institutions, and ensuring the necessary legal environment that contributes to supporting the banking sector and meets the requirements of speed in deciding banking cases. We hope to achieve the desired and useful results for those working in the legal and judicial field and those interested in banking in general.

The research aimed to identify the effectiveness of the Federal Board of Supreme Audit in monitoring the performance of the entities subject to supervision and regulating their financial performance by identifying the mechanism by which the Federal Board of Supreme Audit operates during the implementation of audit operations on the departments of government units and identifying the obstacles facing the employees of the Federal Board of Supreme Audit that affect the effectiveness of their supervisory performance and limit its ability to control the financial performance of government units. The research reached a set of conclusions, the most important of which is that the presence of supervisory bodies affiliated with the Federal Board of Supreme Audit in government institutions and their branches is a very important factor in preventing the commission of violations and waste of public money and the existence of shortcomings in the financial and administrative independence of the Iraqi Federal Board of Supreme Audit, as it relies heavily on the Ministry of Finance in preparing its budget and financing the salaries of its employees and its general expenses, as this shortcoming affects the effective performance of its supervisory tasks and its lack of independence in choosing its employees، as according to the provisions of the Federal Service Council Law No. (4) of 2009 (amended), which was activated in late 2020, it is the authority responsible for appointing employees in state departments, and their reappointment. The most important recommendation of the research is for the Iraqi legislator to organize the affairs of the employees of the Federal Board of Supreme Audit, including appointment, promotion, transfer, and dismissal, according to a special system that is consistent with the nature of their supervisory work, i.e. by a decision from the Bureau and its Supervision Council, and to activate Article (22) of the Federal Board of Supreme Audit Law No. (31) of 2011 (amended) and to grant the President of the Federal Board of Supreme Audit sufficient powers regarding the affairs of the Bureau and its staff, and to prepare and approve its budget.

The international system went through multiple stages, and at each stage the form of international polarity was different. It was subject to the standard of change and modification in accordance with the dynamics of global, political, and economic change. Since 1991, the world has been living in a dominant unipolar phase, but the new twenty-first century has come carrying with it the features of a new change in the international system with its polarity that will move towards The transition to a new stage, due to the clear development of power variables among the revisionist forces aspiring to take their rightful place in a world in which the hegemonic power is no longer the only force ruling and controlling world affairs. For the purpose of discussing this topic, the research was divided into two sections: The first section dealt with: The new world order after 1991 and the shift towards unilateralism. While the second section discussed: The future of international polarity according to three perspectives: unilateralism, (the dualism-pluralism complex), or non-polarity.

This research aims to study the role of program and performance budgeting in achieving the effectiveness of the government program, focusing on an applied study in the Iraqi Ministry of Agriculture for the year 2023. The research addressed the importance of shifting from traditional methods of preparing budgets to program and performance budgeting, which depends on linking financial resources to the goals and expected results of government programs. The available data from the Ministry of Agriculture were analyzed and the literature related to program and performance budgeting was reviewed. The study concluded that the application of program and performance budgeting contributes significantly to improving the management of financial resources, increasing transparency and accountability, and thus contributing to improving the effectiveness of government programs by focusing on the achieved results rather than inputs only.

This research reviews the feasibility of the practical aspects of applying Public-Private partnerships (PPP) method in Defence Industries Commission, which was recently issued under [1] Instructions No. (1) of 2024, investment and partnership between centrally funded entities and the private sector. Since these partnerships have a significant impact on developing and localizing industries in general and establishing development projects with a significant impact in serving society by investing alternative sources of financing to the public treasury, which is already burdened with prior obligations, and attracting national and foreign private investment funds in strategic plans with immediate and future scopes. Since the (defense industries) sector is the most important sector that supports the stability of the country and protects it from external threats and contributes effectively to protecting national sovereignty and the independence of its political decision. Throughout this research, the focus was on simulating the actual application of the instructions referred to above in practical experiments for the projects of Defence Industries Commission and the legal, economic and technical aspects, from which we reached tangible facts about the impossibility of applying these instructions due to their violation of the provisions of the founding [10] law of the Authority No. (25 of 2019) in addition to some organizational and technical obstacles in the aspects of its implementation. In this regard, a system of solutions was proposed that contributes to removing actual obstacles and is presented to decision-makers for the purpose of adopting them in the service of the public interest.

The research aims to define the concept of prior and subsequent expenditure control in corporate activities, and to clarify the limits, tasks, and responsibilities of each type of control in detecting material misstatements in financial data and enhancing trust in this data through the integration of these two types of control, where one complements the other. Additionally, it compares the two types of control, highlighting strengths and weaknesses, and proposes necessary responses to increase their effectiveness in controlling corporate activities. The research tools included a comparison of the control procedures adopted by entities that rely on prior expenditure control in companies with the auditing procedures adopted by external regulatory authorities that rely on subsequent expenditure control. The research focused on one of the mixed joint-stock companies operating in Iraq for the years (2021-2023), and it concluded with a set of findings that favored subsequent expenditure control over prior expenditure control in companies, due to the variety of control tools adopted by the external regulatory authority

In this research, we will try to solve the problem of (research) digital transformation in the Martyrs Foundation and whether the working staffs in the institution are able to conduct this transformation with the available capabilities and in light of the electronic development taking place in the world today and through it these possibilities will be reviewed and whether the administrative department is able to conduct this transformation and under the available circumstances and conditions. The importance of the research emerged from the large numbers of martyrs\\\\' families and solving the problem of time and effort that the citizen takes to finish his paper transactions and the effort carried out by the administrative and financial staffs alike, especially in light of the trend that has automated all the efforts and services provided to the Iraqi citizen to the fullest and with high quality and within a short period of time make him feel satisfied with the performance and the value of the service provided through state institutions. The research aims to examine the possibility of the competent department in the Martyrs Foundation and its ability to conduct the digital transformation process by reviewing the steps necessary to follow to conduct this transformation and measure the extent of change in the quality of service and its completion within an acceptable period in order to be in line with the change to occur in the digital transformation processes in institutions. A collection of readings was used regarding a number of targeted segment and workforce required to complete this transformation; a collection of procedures was suggested to complete the process of digital transformation in light of given data, available capacities, and staffs in Department of Technology. The research will be divided into several sections and according to the structure prepared, and the theoretical investigations will be addressed about the process of digital transformation and the methods used to complete this task. Second, the practical framework will be addressed in the second section, the preparation of the target segment and the number of employees in the institution, and finally the executive measures that will be taken to complete this process of digital transformation in the Martyrs Foundation will be explained.

Insurance is considered a valuable economic tool for individuals and institutions as it provides adequate financial coverage against risks, as well as helps in facing crises and disasters. The importance of this research lies in the necessity of seriously addressing the challenges facing the Iraqi insurance sector, particularly the lack of insurance awareness. This issue has led to the research problem, which is the absence of effective programs to raise the level of insurance culture in Iraqi society. Accordingly, the main objective of the research emerged, focusing on developing effective programs to introduce insurance services from economic, legal, and marketing perspectives. The researcher relied on the descriptive-analytical approach by interviewing (12) insurance experts, whose average age was (52) years, and their average years of service was (21) years. The sample indicated that there are significant opportunities available for Iraqi insurance companies to offer new insurance products and to use effective technology in economic development. Moreover, they also face major challenges, the most notable being the lack of insurance awareness and trust. The researcher proposed several useful solutions, the most important of which are: continuous and serious efforts to update the laws and regulations related to insurance to make them more compatible with advanced developments in the world as well as implementing comprehensive and wide-ranging awareness campaigns on the importance of insurance and risk management, including insurance education in the curricula of administration and economics colleges. Leveraging the expertise of global companies in the field of insurance and risk management by establishing business partnerships that help improve performance to provide advanced services.

Administration is the main part by which the State implements its duties and missions, such missions are considered according to the specialties and the duties of its ministries and entities non-affiliated with ministries. Performance needs legislation to balance between required duties and rights. Although, some legislation interferes within its provisions to the civil service legal system, they give privileges or impose commitments that confuse administration and resulted in different interpretations that come with the variety of provisions that organize public job and the difference of their applications. Accordingly, the title of this research was chosen as (Interfered Legislation that Affected Civil Service Code no. 24 of 1960 as Amended and Impact on Job Stability) to discuss some of these interferences, such as reasons behind increased cases before administration court as well as the huge amount of Ministry of Finance directives, interferences that affected required stability of employment Duties and rights, which were distributed by many laws; therefore, public servants were deeply affected and the attitude of the State Council is conflicted in many times with the attitude of Ministry of Finance. Legislative power is required to enact and promulgate a civil service law that covers all provisions and decisions related to civil service in order to reach a convenient legal environment that will be reflected in good implementation as well as reducing suits or inquiries that have been introduced to the judiciary, also the interference of Ministry of Finance is required to be in the scope of public job in urgent cases and not to break laws, regarding their instructions and their provisions.

The Canadian experience in state-building represents an important model that multicultural and ethnic countries such as Iraq can benefit from, as Canada was able to accommodate cultural and ethnic pluralism by establishing a flexible federal system that cares about diversity and decentralization. The federal government also strengthened the principle of ethnic neutrality, as it dealt with all groups equally, which contributed to supporting the stability of the country and the coexistence of all its components. In addition, Canada succeeded in presenting a distinguished model for interaction between the central government and provincial governments, which helped enhance cooperation and manage internal crises in peaceful ways. One of the lessons learned from the Canadian experience is the importance of adopting multicultural policies that ensure the preservation of ethnic and cultural identities without discrimination or forced integration. The experience of local self-government in provinces such as Quebec and indigenous peoples also contributed to accommodating their demands and containing separatist tendencies. Canada showed how fair fiscal federalism can ensure the equitable distribution of wealth and resources among provinces, which enhances the unity and stability of the state. Canada’s experience in dealing with cultural and ethnic diversity thus provides a practical model for building a multicultural state that enjoys stability and prosperity. Iraq can benefit from this model by adopting similar policies that take into account the specificities of its diverse regions and enhance cooperation between its ethnic components, with a focus on the principles of comprehensive governance and fairness in the distribution of resources.

The study examines the security dilemma as an analytical framework for understanding the roots of the Russo-Ukrainian war, with a particular focus on the realist theory’s approaches in interpreting international behavior and the causes of conflict. The research is based on the premise that the realist school propositions provide a more coherent and grounded explanation with reality compared to the liberal approach, which has proven limited in its capacity to contain or prevent the escalation of the crisis. The study focused on analyzing central concepts in realist theory, such as international anarchy, balance of power, and self-help, illustrating how the absence of credible security assurances, and Russia’s pursuit of restoring its international status, combined with rapid Western expansion into its strategic periphery led to amplified mutual threat perceptions and the drift of the parties into war. The research also discusses the liberal perspective’s failure to manage the crisis and calls for a critical re-evaluation of idealistic assumptions that could not withstand the dynamics of geopolitical conflict. The security dilemma model is employed to explain the nature of escalation, drawing on both classical and contemporary literature in the field of international relations.