AL-Anbar University journal of Economic and Administration Sciences

The paper focuses on analyzing the relationship between the trade balance deficit and the public budget deficit in the Iraqi economy for the period (2003-2019), Starting from the assumption of the effect of the balance deficit on the budget deficit, according to the nature of the Iraqi economy and its characteristics, where the oil resource, as an external variable, largely controls the structure of both the trade balance and the public budget, As the monetary and fiscal variables (exchange rate, interest rate, taxes, money supply) do not have a significant effect on the two deficits. By following Granger's causal approach in measuring and determining the direction of causation, and by relying on quarterly data on the trade balance and the public budget, the paper concludes that there is a positive relationship from the trade balance deficit to the public budget deficit.

In Iraq the green tax is still absent in the tax structure ,hence the problem of researching the possibility of devising a model for the green tax system in Iraq commensurate with the nature ,severity and consequence of pollution after studying the reasons that lead to the development of the model and determining the areas of its use ,whether in financing the general budget ,which most need more revenues ,on the other hand, to reduce treat and confront pollution and shift to a clean environment and to reach a set of proposals ,the most important of them, study the laws in detail to determine the areas and levels of the green tax in Iraq ,with setting account the preservation of the environment and the commitment of all economic projects to put in annexes in which the size of pollution , its level and category of green tax that falls in it when starting to establish the project.

Oil accounts for great importance and interest in the Iraqi economy, as oil revenues constitute the broad base on which the economy relies in its fiscal and monetary policy and the overall activities of the national economic sectors, whether directly or indirectly, and this is what makes high oil prices reinforce oil revenues, which constitute the highest percentage in national revenues which increases the gap of structural imbalances in its sectors, thus continuing weak front and back linkages between economic sectors and continuing on the impact of that dependence on imports to finance the growing demand for goods and services.
According to the above, the research aims to confirm its hypothesis that changes in global oil prices have a significant impact on the value of commodity imports, whether this effect is direct or indirect, by measuring the relationship between oil prices and commodity imports to Iraq for the period 1980-2019 using the regression methodology Autoregressive Distributed Lag (ARDL) cointegration technique, and one of the findings of the research is to prove the existence of a positive relationship and mutual complementarity between oil prices and imports in the short and long term.

The study aimed at identifying and assessment of the Palestinian exports during (2000-2014) by using a sample of quantitative foreign trade indices: (Concentration of exports, intra industry trade, revealed comparative advantage, trade intensity, export specialization). The researchers used the descriptive analytical method that goes well with the phenomenon and its hypotheses. Moreover, the researcher analyzed a group of Palestinian foreign trade indices to insure the accuracy of these hypotheses using Microsoft Excel 2010.
The results have shown that the Palestinian exports are varied and the manufactured goods have a great importance in the Palestinian economy. They have also shown distinction in the sectors of (food & live animals, beverages and tobacco, Crude materials, inedible, except fuels, Animal and vegetable oils, fats and waxes, and manufactured goods classified chiefly by material) with a revealed comparative advantage. There's trade concentration on a main partner "Israel occupation" in the direction of the Palestinian trade. Furthermore, the Palestinian exports may have revealed comparative advantages in the aforementioned sectors that can specialize in markets other than the Israeli market, like Saudi Arabia, Turkey, UAE, Jordan, and Egypt.

This research aims to demonstrate the role of strategic orientation as an independent variable in achieving innovative marketing as a dependent variable, to reach the appropriate mechanisms to achieve innovative marketing in Asiacell Communications Company, The research sample consisted of (42) individuals working in Asia Cell Communications Company,The descriptive analytical approach was adopted, And the questionnaire was used in data collection and hypotheses were tested using many statistical methods using the statistical program (SPSS) in addition to the statistical means represented by (standard deviation, arithmetic mean, Spearman correlation coefficient, and statistical validity). To a set of conclusions, the most important of which is that the results emphasized that the organization possesses innovative marketing that makes it a forerunner in providing innovative services to the customer in order to obtain a high market share, ensuring that it obtains a competitive advantage in the sector in which it operates. The surveyed keep pace with the changes that occur in communications technology and rely on the latest ones in order to increase the efficiency and effectiveness of the service provided, since the communications sector is one of the important and highly changing sectors.

This research aims at identifying the role of organizational terrorist practices by the administrative leaders in the legislative and supervisory institutions in enhancing the loneliness in the workplace for a sample of the individuals working in the Diwaniyah Governorate.
In order to achieve the objectives of the study, a model of two main variables was formulated. The independent variable represents organizational terrorism practices through five dimensions. Leman (1990) and Dielk & Aytolam (2014)) in his study (the reputation of the victim, the potential of work performance, communication with colleagues, social conditions, violence and threats of violence). The variable dependent loneliness in the workplace through two dimensions (Wright et al., 2006) are (Emotional deprivation, social companionship). A set of hypotheses has been devised and constructed, including hypotheses of correlations and regressions.
Using the analytical research method, the researchers used the questionnaire form as a basic tool for collecting research data. A valid analysis form (165) was distributed to the employees of the Diwaniyah Governorate Council sample of the study, as well as personal interviews to clarify the subject and paragraphs of the questionnaire. Data analysis and hypothesis testing were carried out using appropriate statistical tools through the use of the Statistical Analysis Program (AMOS.20) and SPSS V.19. The results showed the validity of most of the hypotheses of the study. Based on this, a number of conclusions and recommendations were formulated. The most important of these were the necessity of reducing the non-positive behaviors in the Diwaniyah Governorate Council and reducing the pressure, coercion and coercion in implementing illegal directives that harm future personnel.

The problem of pollution of generators is one of the most important problems imposed on the people in Erbil city, which is beginning to take on serious economic and social dimensions, and affect the decision-making process in the real estate market. In light of this, the research analyzes the impact of generator pollution on the sale prices and rental of residential properties in Erbil city, and as a result the research aimed to analyze and indicate the impact of generator pollution on the sale price and rent of residential properties in Erbil city. Through the results of the research proved that there is a clear and negative effect of the contamination of generators on residential real estate in Erbil city, which means an inverse relationship between the pollution of generators and the selling prices and rent of residential properties, Finally, the research recommended a set of important recommendations, including the need to control pollution at the micro and macro level, at the micro level, choosing processes that release the least amount of air pollution, less sound, and using highly efficient sound controls. At the macro level, the level of air and sound pollution is determined or prevented by legislation and laws to protect the environment, impose fees, raise awareness, cultivate plants and trees that have the ability to absorb a great deal of noise and air pollution, and use renewable energies to generate electricity such as wind and solar energy.

This research paper aims to shed light on the accounting treatment and financial reporting regarding environmental costs of a sample of oil companies who operat in Kurdistan Region. It also seeks to shed light on the government regulations related to environmental protection in Kurdistan Region represented by the Department of Environment Protection. It also aims to assess accounting disclosure about environmental costs in the oil production and refining companies, and to measure the level of fiscal, quantitative and descriptive disclosure about environmental costs.

In order to achieve this aim, the reaserch examines and analyzes financial data and reports for the sample of oil companies that operat in Kurdistan Region. The findings suggest that the oil companies do not adequately disclose the environmental costs in their financial reports. This means, they are not held accountable and responsible towards environmental. However, they obey to some relevant local laws. The results indicut the significance of the disclosure of environmental costs to limit pollution by the oil companies in the region.

The research aims to shed light on the level of social media use by society in general and students in the College of Administration and Economics in particular in light of Corona, and has been relying on the method of the questionnaire in the study of the research as the research included the independent variable represented by "social media" and either the variable The subordinate has included the stages of the purchasing decision, which consisted of "feeling the need, gathering information about available alternatives, evaluating alternatives, the actual purchase decision and finally post-purchase evaluation. The research relied on the statistical program spss in interpreting the research variables, and the research reached many conclusions, including the following: Social media contributes to providing a huge amount of information and speed in communication between individuals and groups despite the distance distances as well as the shortening of time, in addition to social media effectively influencing the consumer's purchasing decision.

The study aimed to identify electronic marketing and methods of using it through the most widespread social media such as Facebook, YouTube, Twitter and others by Iraqi industrial companies (services sector) to display and market their products or services to gain new customers and satisfy existing customers and determine the cost of their services and the lowest costs, and the study concluded that A positive moral correlation relationship between the two dimensions, e-marketing through social media and cost, as the correlation coefficient between the two dimensions reached (0.981), and there is an impact relationship between e-marketing through social media and the cost based on the analysis of the study hypothesis and that the use of technology and applications has great importance in e-marketing, which In turn, it reduces costs by shortening operations, advertising and selling, and paying attention to cost management using modern methods that reduce costs.

The aim of the research is to identify the strategic ignorance prevailing in educational institutions that comes from a reflection of the illusion of superiority that afflicts the individuals working in them, both academics and administrators, and to achieve the goal of the research, researchers used the inductive approach with its philosophical perspective to read reality, and in that it relied on the method of observations and field observations. The study at Tikrit University as one of the educational institutions in the country. As for the study population and its sample, it was not precisely defined, because the research is inductive in its methodology.
The research found that individuals within the state of the lowest level of knowledge and the highest level of ignorance must first realize their state from ignorance because they do not fall into the lowest level of knowledge and ignorance and to shift as much as possible to the high level of knowledge and the low level of ignorance or at least the transition to the higher level of knowledge. And the higher than the ignorance and to become more aware of the processes of institutions and the mechanics of knowledge management and to give the correct attention of management, otherwise the ideal case for them is to get rid of them by excluding them from the work of the institution because they are not of benefit to the work of the institution and they do not realize the importance of their presence, whether positive or negative, moreover. Individuals with a high level of knowledge and ignorance have the necessary ability to produce new knowledge, but they are not aware of their strength, and it is the responsibility of the administration here to empower them and give them the strength to prove their abilities and skills by means of motivation that the administration can give them and make them a strong basis in building and supporting the institution if it is invested in its correct form. And to make the most of their knowledge in every opportunity offered to them.

The study aimed to measure the impact of financial inclusion on the competitive advantage of the banks listed on the Palestine Exchange during the period (2014 - 2018). In order to achieve the objectives of the study, the quantitative methodology was used to analyse presented data on a set of banks during a period of study. The results of the study indicated that: Financial inclusion indicators (ATMs, number of bank branches, the capacity of deposits as a percentage of GDP, and the capacity of facilities as a percentage of GDP) that justify 52.4% of the change that occurs in the indicators of competitive advantage at the listed banks in the Palestine Exchange. The results also showed that there is no statistically significant effect at the level of 0.05 for financial inclusion indicators as access to the financial services presented by number of bank branches on the Level of Bank's Competitive Advantage represented by return on equity and market share of deposits. And the most important recommendation are; the necessity to promote the concepts of financial inclusion with its various indicators in the Palestinian society, through an awareness campaign to explain the concept of financial inclusion and its dimensions

This Study Aimed to Identify the most Important Budget Constraints and Problems Imposed by the Ministry of Finance and what are the Problems that Faced the Financial Affairs Department at the University of Mosul through the Method used. Part of the Approved Allocations and Expenditures, Depending on the Practical Experience of Researchers in the Financial Affairs Department, and the Results of this Study Showed that the Method Used to Impose the Current Budget Caused Deviations During Implementation Before the Approved Budget was Issued, and the Study was Concluded with Recommendations, the most Important of which is the Preparation of the Current Budget by the University According to a Scientific Method and With the Participation of all Colleges

The research focused on measuring the difference between actual financial literacy and perception for students of the University of Mosul using the self-assessment approach, four indicators were used: Perceived score,Overestimation, Precision, and sure. The results indicated a decrease in the average financial literacy in the surveyed sample, which was accompanied by a decrease in the degree of Precision, and Overestimation increases when the number of correct answers decreases, The results of the association also interpreted that overestimating the results of the correct answers reflects an additional effect that weakens the level of actual financial literacy, the results also indicated that the difference between the actual results and the perception results decreased with the increase in the number of correct answers

The tax is an important financial resource for non-oil countries, unlike the oil countries, which may be underestimate that. In any tax system, the methods of tax estimation regarded as an important element in Tax calculation. Therefore, all tax administrations seek to use more than one method to reach the taxpayer's real income, taking into account it is consistent with the tax certainty base. Knowing that, one of the most important tax problems is the lack of clarity of the tax law for the taxpayers, where the taxpayer's do not know the real time of tax departments review to avoid fines, the lack of knowledge of the tax calculation mechanism, and payment of tax due. The income estimation methods have studied in the General Tax Authority / Mahmoudiya branch to clarify the extent of consistent of these methods with the base of tax certainty. The study concluded that most of the tax calculation methods do not comply with the tax certainty rule, because the taxpayers do not understand the mechanism of estimating Income tax. As well as, the tax instructions are not clear to the taxpayers, the lacks of taxpayer knowledge of his duties towards the tax administration makes him the weaker party which may paying higher tax amounts than he owed. It will reflected in the lack of confidence between the tax administration and the taxpayers, which put the spotlight on tax evasion. The research recommended reinforcing the process of estimating income tax with the basis of tax certainty to ensure clarity and understanding of tax instructions by the taxpayers, in addition to knowing their right and duties towards the tax administration.

This research studies the related evidence of the production diversification structure in GCC, composed of (KSA, Qatar, UAE, Bahrain, Kuwait, and Oman) (a sample of Arab countries) (2006_2019).The purpose of this paper is to analyze how far these countries have understood the significance of the production diversification structure in the growth procedure of government revenues. Thus show methods are adopted to improve government revenues. According to evidence, the paper continues identifying the determinants of the production diversification structure in the sample of Arab countries. Modern growth theories and statistical methods are used in this paper to test the practical relationship concerning the production diversification structure and government revenues in terms of GDP contribution to a sample of Arab countries. The results achieved from data analyses indicated a strong relationship between the production diversification structure and government revenues in that sample of Arab countries. This outcome supports the premise of internal growth; at least for this countries group. GCC countries share particular important economic features. They are exceptionally reliant on the oil and gas sector, as revealed insignificant macroeconomic signs in 2014, with high economic revenues accounting for 84 % and about 69 % of the total Arab countries' export sample. Despite the enormous accumulated fiscal surplus and a sample of investments of Arab governments in their economies, the results did not meet the targets agreed with their local visions, while the challenges of the production diversification structure preserve. The overall attention is going to be on the difficulties of variation in relations to tactical organization, ‎Strategy formulation, application, and best applications over the world. This study is estimated to crucially assess current variation strategies and emphasize some of the key hypothetical on the impact of product diversification structure on public revenue.

The aim of the research is to analyze sustainability reports and employ the GRI standards in improving the quality of financial reporting for the research sample, by knowing the quantity and quality of the bank’s reporting on its economic, environmental and social performance and the extent of its commitment to governance standards that improve the quality of financial reporting, reduce accruals discretionary, information asymmetry, and accounting conservatism. The quality of reporting on sustainability reports was measured by analyzing the content of the indicators disclosed in the sustainability reports. Moreover, to assess the extent to which companies' sustainability reports meet the requirements of the GRI guidelines and score each topic in the guide. For this purpose, we will then use a simplified score system from 0 to 1. As for the amount of sustainability reporting, it was measured based on the number of sustainability paragraphs disclosed in the bank’s annual report. The quality of financial reporting was measured by discretionary accruals, accounting reservation and information asymmetry The 1991 Jones scale was used and amended in 1995 by Dechow et al, and it was recently developed in 2005 by Kothari et al. This scale is based on the breakdown of total accruals into discretionary accruals and non discretionary.. As for the accounting conservatism, the measure of the ratio of book value to the market value was used to examine the value of the bank’s shares by comparing the book value to the market value. The accounting conservatism works to reduce the book value, against its market value. As for the asymmetry of the information, the market theory was used and it includes two measures: the price and the trading volume of the desired prices. This theory is considered one of the most used scale to measure the phenomenon of asymmetry of information, because it reflects the problem of reverse selection resulting from the difference in information. The results of the research showed that the quality and quantity of sustainability reports for the research sample (109) and (94%), respectively, where the quality and quantity were high, and the optional dues (-135534) were low. And the accounting reservation (1) This means that there is no accounting reservation at the bank, the research sample. Information asymmetry (0) This means information asymmetry does not exist. This means the quality of the financial report is high .

Iraq is almost completely depending on oil revenues, the fluctuations in oil prices affect its financial plans, and thus its ability to carry out the duties properly. This research analyzes and measures the impact of adopting a reference price for oil in preparing Iraqi annual public budgets. The research reached some conclusions, including: That Iraq's adoption of a reference price for its exported barrel of oil has an impact on its public budgets during the research period, as that price rises by one dinar, it will improve the budget balance by approximately 258 dinars. Increasing oil revenues by one dinar will improve the budget balance and reduce its deficit. And that Iraq’s adoption of that reference price enables it to estimate public revenues and oil revenues properly, as the more the adopted reference price has been calculated according to scientific bases, the more accurate the estimate of public and oil revenues, and the more applicable the financial and economic plans, and the accessibility to general goals and achieve them is greater. The research also made some suggestions.