AL-Anbar University journal of Economic and Administration Sciences

The circumstances that Iraq experienced after the year 2014 have resulted in difficult positions in managing its financial situation, as a result of the decline in oil prices to low levels compared to before that year with the increase in public spending as a result of the war on terrorism and its implications for the economic and social situation. This led to an imbalance between what revenues and public expenditures were, which negatively affected the preparation of annual budgets, which have become a financial deficit of about 20% of the budget size. Which led to resorting to international sources to finance that deficit, and the country entered into negotiations with several parties, particularly the International Monetary Fund and the World Bank to obtain loans.
This debt is expected to increase to about 137.1 billion by 2021, exceeding 60% of GDP. And that about 78 billion of this debt to external parties and the rest represents an internal debt. To fill the deficit, especially the 2015/16 deficit, the state resorted to withdrawing from the central financial reserve to pay off part of its fiscal deficit, which led to the decline of financial reserves from about 78 billion dollars in 2013 to about 46 billion dollars in 2017, According to the expectations of the International Monetary Fund, the reserve will decline to reach about $ 36 billion in 2022, and the continued borrowing to finance the annual deficit if public spending continues to exceed the revenues achieved, and the inability to achieve financial sustainability due to limited non-oil revenues from the volume of spending, which will put Iraq in a downward spiral Repeated financial crises and flooding Iraq with the public debt crisis, especially the external debt, unless serious strategy is taken that includes measures to reduce public expenditures and enhance non-oil revenues, and that it be adopted in preparing budgets to achieve financial sustainability.

The need for economic reform is not a partial phenomenon or decotated , but rather civilization and cultural role the Iraq has lost , during the last decades of his life The research Found budget deficitin the year 2019.
Amounted to 26702861000 thousand Iraq dinars , Can turn into Surplus in the budget 752867708 thousand Iraq dinars Depending . on the previous result , Its concluded that Iraqi economy will have only two option .
The First : continuing with the consumer benfit act connected with the life style which is estabilished by the public budget through its overindulgence distributive philosophy which will be at the expense of development.
The second :The development option through its growing path to achieve benfit in the interest of exploitive budget and the availability of its performance and Fulfillment which is the option to build the Iraq economical and social Future.

The study to analysis and measuring of the relationship between the expenditure on the education and the economic growth in studious Iraq for the period (2004_2017) through the use of direction of correction the relative to error (VECM) for the statements indicators the weak resultant local total and the expenditure on the education and share of the individual from the instructional expenses and the centennial ratio for the expenditure on the education aimed raved as to, and with regard to last and between medium share of the individual and the expenditure on the education and share of the individual from the instructional expenses and the studious ratio centennial for the expenditure on the education throughout period.
The study showed that there studious relationship the balancing alternate tall period evident all variables during period and lack presence of balancing relationship in the short period between the variables and that the education contributes in increase productive and investigation averages of good growth and this increase performs to increase ratio of the specialized amounts for the expenditure on the education and indeed the human investment in the strength contributes in economic investigation the development and investigation averages of good growth.

The research aims to identify the impact of investment spending on the agricultural sector and the formation of fixed capital in agricultural output in Iraq, as some statistical and standard tools were used, represented by the sleep test, to find out the stability of the time series for the period (2004-2017) depending on the method of Dicky Fuller expanded, as well The joint integration approach (Johansen) was used to find the equilibrium relationship between the variables of the study in the long term, and the Granger method was used to clarify the causal relationship. The research found that investment spending on the agricultural sector and the formation of fixed capital and the output of the agricultural sector according to Ain Static study at the first difference .

The research aims to show the effect of financial liberalization on human capital in Iraq through the use of the Autoregressive Distributed lag model ARDL method for quarterly data for the period (2005-2016).
The results of the relationship between indicators of financial liberalization (market value, credit, banking assets) and human capital showed a long-term balance relationship going from the variables of financial liberalization and spending on human capital in Iraq during the period (2005-2016), as the results of the long response Term The presence of a long-term, direct effect (bank assets and cash credit) on human capital, on the other hand, the results did not show the presence of a parameter of the market value in the long term in spending on human capital.

The aim of this study is to try to diagnose the successes and failures in the performance of monetary policy in Iraq for the period 2003-2015 and to evaluate the efficiency of modern tools used as a currency auction, which contributed greatly to reducing inflation and controlling it, and analyzing the impact of this on some of the macroeconomic variables. As the research problem lies in the fact that the Iraqi economy has suffered for a long time from the existence of both the phenomena of hyperinflation and instability of exchange rates for the Iraqi dinar, as well as the lack of independence of the monetary authority in the use of its tools to control the money supply as a result of its overall dependence on the governmental authority and the adoption of cheap cash policy to finance Government budget deficit without restrictions
The researcher recommends that for the purpose of maintaining price stability as an essential part of general economic stability, it is necessary to maintain acceptable rates of inflation, but not by targeting it on the monetary side only, which is what monetary policy has done throughout the duration of the research, but bottlenecks in excess demand must be removed Goods and services, especially non-tradable, by supporting their provision in the real supply side, and this is the responsibility of the financial policy and the executive authority to provide the infrastructure and economic environment necessary to create and bring new investment opportunities that would increase the formation of fixed capital and increase the local commodity supply, Especially the commodity basket, which is the general index of consumer prices..

Spending policy reflects the state more or less set targets by the government, which seeks to promote the economy and progress and thus to pay for development and achieving the Millennium Development Goals wheel.
This and that public spending is directed toward vital economic sectors do not contribute to the support of the government budget, it leads to a deficit in the state budget and will leave bad effects on the economy, then it may cause in the face of successive economic crises.
Accordingly research aims to release the reality of government spending in Iraq and the challenges that hinder the achievement of the Millennium Development Goals.
The research found that there are a number of challenges which have affected a lot on the reality of the achievement of the Millennium Development Goals, has been unable to Iraqi federal budget that the balance between revenues and expenditures so that they can carry out the implementation of development plans, bringing to the deficit a feature of Iraqi budgets for after 2003, because state revenues can not meet the expenses or not enough volume of required spending, confirming the departure of the state budget for the standards of efficiency in spending, making it a devastating effect on the economy.

The study aims at determining the relation and effect of the total population on the public expenditure in Iraq during the period (1991-2018) through applying the models of joint integration, believing that the population has a large role and a significant impact on the size of public expenditure in Iraq. General and total population in the first differences using the deterministic tests ADP and PP and the existence of a common integration relationship in the long term was proved. The regression model for the variables was estimated to be economically acceptable and acceptable statistically and quantitatively in addition to proving a short-term relationship, Error, where the error correction coefficient was found to be negative and moral.

Extending the current of oil abundance to the various economic, financial and monetary sectors in the country and disrupting the arms of economic policies and tools in response to the requirements of development and stability, pushes the Iraqi economy towards the acute part of the crisis, especially with the failure of government efforts to provide an appropriate environment for the start and growth of the private sector and the disengagement from the economic growth model The oil. The development model based on the oil rents in financing the budget and the economy left behind a number of challenges and structural imbalances that hindered the country’s chances of achieving sustainable economic development, and increased the risks of infiltration of the global economy crises through price channels and oil revenues.
The research seeks to monitor the features of the total economic imbalance left by excessive dependence on oil revenues during the past years and decades, and to design a set of macroeconomic approaches within a systematic framework that accommodates all economic, financial and monetary reform programs in the country and establishes sustainable economic development that achieves economic and social goals, by drawing A detailed and flexible roadmap to adapt to the multiple economic shocks that the country suffers from, and to initiate gradual reform policies that affect all public sectors in a concomitant manner, in addition to providing effective mechanisms for implementation, monitoring and performance evaluation.

The financial liberalization policies in which followed by Jordan works to provide the investment climate, encourages the private sector and restructures its financial market in line with the new economic developments. Since 1989 Jordan has followed several economic reform programs that have contributed effectively to the performance of the Amman Stock Exchange. The study attempts to Know and determine the effect of financial liberalization on Oman's performance by using quarterly data for an extended time series (2004-2017). The two researchers used the model of joint integration and the application of the self-regression model for the distributed delay periods (ARDL) they conduct the stability tests to verify the silence of the time series. The results showed that there is a positive effect of the financial liberalization indicators in the ASE during the study period.

The study dealt with the importance of the subject foreign direct investment to see the measurement and analysis Its impact on economic growth in Iraq when coupled with advanced technology high technical and managerial potential, And to identify the main obstacles that limit its flow.
The study shows a problem that Iraq had enacted many laws and legislation, benefits and guarantees that were not able to attract a few of these investments because of insufficient investment climate, which led to weak foreign direct investment flow and thus reducing the impact on economic growth in Iraq, Here: the study included many important questions, Of them: What are the main obstacles to investment in Iraq? and its effect on gross domestic product
The study aims to demonstrate the importance and development of foreign direct investment in Iraq, and study the measurement and analysis of its impact on economic growth in Iraq for the date (from 2005 to 2015), To determine the extent to stand on the investment climate for such investments appropriate.
The study reached the following hypotheses: there is a statistically significant relationship between foreign direct investment economic growth in Iraq during the period of study to prove this, data were collected from the competent authorities And analyzed using descriptive analytical approach and quantitative analytical method To reach the objectives of the study and verification of its hypotheses.
The study has reached from the analytical side to the lack of appropriate investment climate in Iraq provide due to lack of political and security stability and the spread of financial and administrative corruption and the deterioration of infrastructure, Iraq also came at the bottom of the list ranked (161) of the global rating index, In the second place after Syria least among the ten countries in the peaceful and stable world for the year 2015, Thus weakening its contribution to gross domestic product (economic growth) in Iraq.
In the field of standard analysis, the partial elasticity of the gross domestic product of foreign investment in a linear regression model (0.195) means that the increase of foreign direct investment by 1% will lead to increasing foreign direct investment by (0.195%).
The study recommended trying hard to overcome these determinants to attract more investment to increase gross domestic product and it is one of the most important economic indicators which reflect economic activity in the country.

It is interesting to note the great political and economic interest in Islamic banks in Malaysia since the beginning of the eighties. The government has supported the Central Bank of Malaysia to find a system suitable for Islamic banking. The Central Bank has set a series of policies aimed at developing the Islamic banking sector through reforms and amendments at the level Legislative, legal and regulatory measures in accordance with Islamic Shari'ah regulations. Among the initiatives to strengthen the legal infrastructure are the establishment of a comprehensive framework for Shari'ah governance, The policies also included the establishment of Islamic banking support bodies for the purpose of developing appropriate international regulatory and regulatory standards in line with the outstanding features and risks of Islamic financial institutions to ensure the quality and stability of the Islamic finance system. The Central Bank has succeeded in surpassing Malaysia and its leadership. In this area so as to form a model for those who wanted to benefit from this experience and build on it.

This research sought to predict the indicators of the general index of the Iraq Stock Exchange and the market value index of Iraq for the period from December 2005 to September 2018, through the application of time series methods (random behavior, general direction, moving averages, simple exponential smoothing, Brown's approach to exponential smoothing). , ARIMA models). The results showed the following:
• The ARIMA model (2,1,1) is the best monthly forecast for the general index of the Iraq Stock Exchange, and this indicator was predicted for the period from October 2018 to January 2021.
• The random behavior model is the best monthly forecast for the market value, and this indicator was predicted for the period from October 2018 to January 2021.

The role of financial liberalization in strengthening the relationship between foreign direct investment and economic growth of a host country. This study included policies of financial liberalization and their effective role in the economic growth of host country. This occurs as a result of permission for foreign direct investment to playing in positively for the host country. Where leads this to transfer the technology from developed to developing countries in addition to the impact on productivity, and job creation competitiveness. This paper trying to improve that the financial liberalization, where considered important subject in field of financial and economic progress, could be motivate positively the relationship between the foreign direct investment and the economic growth of the host country. In other side, this research found that the negative relationship between foreign direct investment and economic growth as a result of non-liberal policies of host country. Finally, this research concludes that the financial liberalization increases the efficiency of foreign direct investment in impact on economic growth of host country.

The research focuses on the trends of financial policy in Iraq in the light of the state of the Iraqi economy and the stage it goes through after 2014, and the government’s austerity policy in the face of deficits.
The research reached the conclusion that the size of the deficit of 26702861 (twenty six trillion seven hundred and eight million eighty one sixty thousand dinars) and the wrong operation in its financing, especially through external borrowing, could fade and end and even be a surplus if it was used and calculated the real numbers in it to reach 752867708 ( Seven trillion, five hundred and twenty eight billion, six hundred and seventy seven million and eight thousand dinars

The State of Qatar has endeavored to build the foundations of an economy based on the values of transparency and the fight against corruption in all its forms, and to develop a just and safe society based on good morals and social care and able to interact and interact with other societies and play an important role in the global partnership for development, in order to achieve Qatar's national vision, which It aims to transform the State of Qatar by 2030 into a developed country capable of achieving sustainable development and providing decent living for its people generation after generation and for all its esteemed residents.
The State of Qatar has made great strides in establishing the foundations of good governance through structural reform by developing the mechanisms of government agencies and developing systems and laws through reviewing legislation and regulations, and raising the efficiency and productivity of government agencies through the expansion of the use of electronic transactions and measuring the performance of government agencies. Qatar established principles of accountability, transparency, protection of integrity and combating corruption, where it created the Administrative Control and Transparency Foundation in 2011 as a body specialized in promoting integrity and transparency. It ratified the United Nations Convention against Corruption in 2007, and the Arab Convention against Corruption in 2011.
The measures taken by the State of Qatar in the field of fighting corruption and promoting and spreading a culture of transparency have contributed to its ranking in the international indicators, as it ranked (29) globally in the Corruption Perceptions Index for 2017, and this was reflected on the path of sustainable development in the country, where Qatar ranked (36) globally in the Human Development Index for the year 2018, and it was classified among the group of countries that enjoy high human development.

The concept of direct foreign investment have taken a great attention especially in the last two decades as it have many great economic benefits for all countries, like solving the economic problems and providing the financial surplus which was needed in the developing countries especially Iraq economy which went through many hardships causing it to shrink and weaken its payment balance as it stumbles due to bad resource management, in addition to its increasing needs. Based on these facts, Iraq must work on encouraging direct foreign investment by creating a suitable investment environment as it has many good investment attraction factors. This research aims to identify the concept and types of direct foreign investment, and its effects on some of the national economic variables through statistical and empirical tests for the period (2004-2015). The results shows that there is an inverse relation between direct foreign investment and the GDP rate while it is directly related to GDP per capita.

Iraq is facing ,after the stage of isis , great challenges at the different levels,for more than three years ,some of the main cities in Iraq have been occupied by isis terrorist group .Although Iraq government has liberated most of Iraq territories successfully but these governorates facing real problems and threats on the different sides. As a result of negative implications of isis stage in Iraq which led to severely damaged in the infrastructure ,depletion of resources and economic potential of these cities After Iraq ended from the liberation step of cities ,began the reconstruction phase .but this stage ,also ,facing several of obstacles ,a shortage of reconstruction funds comes at the forefront of these problems especially Iraqi financial budget has deficit , as12 trillion dinars, as well as ,escaping most of local investors to abroad . Iraqi government should gave the foreign investment the opportunity to participate in reconstruction ,side by side the Iraqi government ,and award concession to encourage the investment which is beneficial to Iraq .

The paper aims to analysis and evaluate the economic performance in Iraq after 2003 by using the variables of the magic square Kaldor where the impact of fiscal policy was measured by the program adopted by )Academie Versailles).
The results showed that the expansion of the square area on the right-side (GDP per capita, GDP and balance of payment) is approaching to the ideal country ratio of OCDE due to developments in the oil sector only, and this reflects the structural disequilibrium in the Iraqi economy. The square Kaldor shows contraction from the left-side(the average of both the unemployment rate and inflation rate) and away from the country's ideal proportions of OCDE. This result indicates the ineffectiveness of fiscal policy in influencing them.
Based on the above it can be said that the performance of the Iraqi economy is moving away from square Kaldor idealism.
The main conclusion shows that the fiscal policy was weak in achieving its objectives, although the public budget achieved a surplus for most of the research years due to corruption and weak performance and lack coordination between the government institutions. To sum ,the fiscal policy has not played an essential role in achieving the economic policy objectives in the light of economic openness and new economic philosophy.
The paper recommended that it necessary to deal with the oil revenue with transparency because it plays an essential role in financing development
projects, and to activate the real sectors in Iraqi economy.

The research highlights the nature of the investment policy pursued in Iraq during the period until after 2003, as achieving high rates of both economic growth and operation of the most important objectives of most developing countries to achieve them, and Iraq is one of those countries
This can be achieved through government investment policy, pay attention to the different economic sectors with emphasis on productive sectors which would put the country on the cusp of economic development
But shows clearly the lack of a specific policy and defined in advance and clear the use the internal or foreign attraction despite the Government encouraging investment laws legislation however turnout remains Coy on investment, domestic investment remains weak, not responding Desired development requirements, additionally negative factors such as insecurity and financial and administrative corruption which led to the Iraqi economy a climate unsuitable for investment.
Then he should adopt a policy of economic reform and the development of new mechanisms can address the imbalances brought about by misguided economic policies, be it by encouraging private investment and strive to attract foreign investment

The development of any society related to the discussion of the issues related to ways of achieving them in terms of ways and means that can be followed to preserve the various resources and to direct them to the appropriate uses and investment to achieve sustainable development, Modern concepts have emerged that have helped to create a working environment capable of dealing with rapid economic, technological and managerial developments across the world, The most important of these concepts is the concept of social responsibility, which has led to increasing interest in the subject of environmental auditing. The aim of the research is to explain the importance of the role played by environmental auditing In the conservation of natural resources and sources of non-renewable energy, which is building the foundation for sustainable environmental development, And provide a guide to environmental auditing

This research seeks to clarify the reflection of the dimensions of knowledge capital (the explanatory variable) in achieving the strategic performance (the variable variable) for mobile communication companies in Anbar Governorate, given the knowledge that is very important and contemporary in the performance of organizations, which are described as resources unique in nature And a strategy in terms of adding value, as this research deals with a review of the concept and dimensions of knowledge capital and the problems facing our Iraqi organizations in order to build, exploit and preserve them in a way that guarantees achieving great levels in the future performance of these organizations, by providing some therapist Possible options for these problems
The research also adopted (the descriptive analytical approach) as it is one of the forms of analysis and scientific interpretation to describe the phenomena and find the relationship between the variables combined, and the research reached a set of conclusions according to the results of statistical analysis, perhaps the most important of which is the need for a conscious diagnosis of information and real cognitive assets (knowledge capital) that can add Intrinsic value for the organization's strategic performance, which requires emphasizing their role and importance in organizations in general and business organizations in particular

The objective of this research is to highlight the importance of the requirements of the international manufacturing specifications and the extent to which they enhance the competitive advantage in general because they have a positive role in maximizing the profitability and value of the organization which applies and complies with the standards of international manufacturing standards.

The objective of this research is to understand the correlation and causation of applying management dashboards on improving the performance of the employees, the managers and the organization as whole. The topic of management dashboards is a relatively new field of study and understanding this relationship can help companies like IQ in Iraq and elsewhere. IQ company in Sulaimanya was chosen as a case study, for the fact that it is a well-known and expanding internet provider in Iraq.
For the purpose of this research, dashboard management has been named the independent variable, while the dependent variable is performance improvement. The dependent variable is further divided into three sub variables namely job enhancement, employee performance improvement and simplification of administrative procedures. To achieve its objectives, 50 questioners were distributed among the employees and managers from various levels at IQ. Then, the data mined from 35 healthy, returned questioners was put to correlation and significance tests.
The current study proves that there is a statistically significant relationship between the independent variable and all the sub variables, meaning that applying management dashboards can help organizations improve the performance of their employees, enhance the jobs performed and simplify the administrative procedures they follow.
The research paper is organized into four different parts. Part one focuses on the methodology, while part two lays the ground for understanding the theoretical framework. This is followed by the practical aspect, which shows the various statistical tests performed and their interpretations. Finally, the research ends on some conclusions from the research and some recommendations for both the industry and further research.

The research aims at revealing core competencies and their relation to total quality management in the health institutions in Fallujah, where the research problem was identified in several questions about the nature of the relationship and the influence between the research variables. The research was conducted on a sample of administrative staff in the health clinics in Falluja, which is the clinic (Al Shuhada, Al-Nazal, Al-Gomhouria, Al-Samant, Al-Wahda, Jbeil). The researcher used the questionnaire to obtain the information, 55 of which were distributed, 52 of which were recovered. The analytical descriptive approach was used by using the Statistical Program (SPSS) to reach the results. The researcher reached a number of conclusions, the most important of which is the existence of a statistically significant relationship between the core competencies and TQM.