Economic Sciences

Oil revenues play a prominent role in the Iraqi economy, representing a significant portion of the country's gross domestic product (GDP). However, governance issues have negatively impacted Iraq's ability to utilize this valuable resource optimally, due to mismanagement of funds, corruption, and conflicts over revenue distribution. Governance has not been given the sufficient importance it deserves, despite its vital role in ensuring the effective use of oil revenues for the benefit of the people. Data demonstrates the substantial dominance of oil revenues in the Iraqi economy, accounting for over 96% of general government revenues, making the economy vulnerable to fluctuations in the global oil market.
Furthermore, Iraq lacks an effective economic policy, particularly concerning the oil sector as the main source of income, leading to a consumption-driven economy and negative effects on competitiveness and local production. Data also indicates the failure to implement international governance standards in Iraq, resulting in low levels of governance indicators.
Despite the importance of sovereign wealth funds in achieving economic stability and mitigating the "resource curse," Iraq has not recognized the significance of these funds and has not taken the necessary steps to establish them, leaving the economy vulnerable to sharp fluctuations in oil prices. Finally, the research highlights the necessity of diversifying the Iraqi economy and focusing on establishing sovereign wealth funds, linking their establishment to comprehensive economic and political reforms to address structural imbalances in the Iraqi economy, with the aim of achieving sustainable economic development.

The research aimed to measure the impact of investment funds on the liquidity of the Casablanca Stock Exchange in Morocco for the period (2007-2022). The number of investment funds and the number of participants in the investment funds, as well as the total assets of the funds, were used as independent variables, while the dependent variable was the liquidity of the financial market represented by the volume of stock trading. And the turnover rate. The study found that there was an effect of the independent variables on the first dependent variable, trading volume, while there was also an effect of both the number of funds and the number of participants on the turnover rate, while there was no effect of the total assets of investment funds on the stock turnover rate. The research recommended the necessity Benefiting from the experience of establishing investment funds in the Moroccan financial market in establishing investment funds in the Iraqi stock market due to its importance in enhancing liquidity for the financial market as well as its role in stimulating market performance indicators in general.

The current research aims to evaluate the performance of a work system for one of the logistical activities related to providing service to external transport trucks (the exit gate of external transport trucks) at the container terminals in the port of Umm Qasr by measuring the performance indicators represented by (the expected number of trucks waiting to receive the service, and the expected waiting time Trucks) by using one of the operations research methods (waiting queue theory) for the purpose of improving the performance of the service system for external transport trucks (exit gate) and at the same time working to reduce costs for the exit activity of external transport trucks through the exit gate of container terminals in the port of Umm Qasr To the extent that achieves a balance between service delivery costs and waiting costs through the application of queuing theory models.
In the current research, the researchers used mathematical models of the theory of parallel queues to measure performance indicators, and the researchers concluded that the number of service channels at the exit gates of two container terminals (Basra multi-purpose and Basra Gate) is unacceptable because it leads to delays in the exit of external transport trucks from the port, which leads to congestion. Inside the container terminals, it also leads to higher waiting costs and thus leads to a higher total cost related to this activity. The researchers recommended increasing the number of service channels at the terminals gates.

This research examines the effect of promotional deception used by mobile phone companies on students purchase intention. Unethical practices, including fraud and deception, greatly affect students' intention to purchase. To address this, a study plan was developed using a questionnaire divided into three sections. The first section includes personal data from the sample, including gender, age, and educational background. The second section focused on the dimensions of promotional deception, which included public relations, advertising, personal selling, and direct marketing. The third section focused on the student's purchase intention. The research sample included (70) students from the Administrative Technical College at Dohuk Technical University, where (80) questionnaire forms were distributed and (70) valid questionnaires were retrieved for analysis, representing a strong recovery rate of 93.33%. Data analysis was performed using the SPSS statistical program. The results led to implementable conclusions and recommendations consistent with the objectives of the study. Among them (The study concluded that unethical practices in promotion significantly affect customers’ intention to purchase. Based on the results)

The research aims to measure the impact of monetary policy (money supply) on innovation indicators (spending on research, patents, exports of technology goods) for the period 2004-2020 in Iraq. The NARDL model was used to measure the data, and the statistical results showed a relationship between them in the long term. In light of the research results, a number of recommendations were presented, the most important of which is supporting innovation indicators through monetary policy mechanisms represented by money supply.

The research aims to identify the concept of water footprint and how it is calculated with the knowledge of the internal and external reasons that helped the water crisis in Iraq in light of the studies and expectations about Iraq's need for water as well as the future of water in Iraq. Therefore, the importance of research is based on water footprint and water sustainability in Iraq as an indicator in framing the nature of the challenges of water resources facing the Iraqi environment, especially that water consumption may exceed the available water in the future. This means the aggravation of the water crisis in Iraq. This crisis is a subject worthy of research and analysis and the development of proposals and

The current study attempts to achieve sustainability of maritime companies' performance by highlighting modern academic approaches in the field of maritime management, namely maritime supply chain resilience and methodology of mitigation, by adapting these variables and their dimensions to suit the reality work to the general company for maritime transport, to solve some among its important problems and the possibility of sustaining its performance, a questionnaire-based quantitative design was used, where data was collected from (181) employees working in the Iraqi general maritime transport company - one of the formations of the Iraqi Ministry of Transport, data analysis supported most of the relationships in the study model. The results indicated the importance of the moderating variable in explaining most of the relationships, and that the effect size for all relationships was at a moderate level, indicating that the effect size of each variable was relatively good with the dependent variable. In light of the results, the study discussed many theoretical and practical implications, and several proposals for future research were proposed, the current study focuses on achieving sustainability of maritime companies' performance through one independent variable, which is considered a behavioral variable, and also one moderating variable, which is considered a situational variable in one model, as it is applied in the maritime sector in a developing country with a relatively acceptable sample size to obtain results clear and meaningful. Thus, maritime sector employees and specialists working in maritime companies gain access how to the sustainability of maritime companies' performance.

The current study aimed to evaluate a marketing recovery model using a sample of customers from Al-Rafidain Bank in the city of Mosul. The research problem was defined by the following question:
- To what extent are the dimensions of marketing recovery available at Al-Rafidain Bank in Mosul?
To address this question, the study developed a number of hypotheses and designed a questionnaire to measure the relevant factors. The study population consisted of several customers from Al-Rafidain Bank in Mosul, totaling 262 customers. After excluding 12 invalid questionnaires from the total number of questionnaire forms , the number of valid responses for analysis was 250. The researcher analyzed the data and extracted results using (Amos V.23) and (SPSS V.26) through various methods, including mean, standard deviation, one-sample t-test, P-Value, Cronbach\\'s alpha, confirmatory factor analysis, composite reliability, and average variance extracted (AVE).
The study concluded with several key findings, most notably that Al-Rafidain Bank\\'s customers in Nineveh Governorate have a pre-existing belief that the bank will provide compensation, whether material or moral, for any harm caused by bank employees.
Additionally, the study presented a set of recommendations, emphasizing the importance of promoting a culture of marketing recovery among the bank\\'s employees in Nineveh and maintaining the bank’s current marketing recovery strategy. This includes a greater focus on recovery dimensions such as compensation, apology, responsiveness, and problem resolution to increase market share and gain a competitive advantage.

This research dealt with an important issue continuously facing Iraq's economy. The problem relates to oil price fluctuations and their subsequent impact on the money supply which ultimately affects the macroeconomic and sustainable development of Iraq. This is due to the fact that Iraq's economy is largely dependent on crude oil, and any variation in oil prices has a direct impact on the country's economy. Thus, this is an important area of exploration for researchers and scientists as it is directly related to the country's economy.
This research aims to know the impact of oil price fluctuations on the Iraqi economy and explore the most prominent local strategies to reduce risks, and the results indicate a significant impact of price fluctuations on the economic development of Iraq.

This exploratory study aims to identify the problems of traditional cost systems, describe the costing system based on specifications (Attribute Based Cost-ABCII), illustrate the cognitive bases of this system and the reasons for its evolution, and explain the obstacles that limit the use of this system in companies operating in the Iraqi environment. To achieve this purpose, a questionnaire was distributed that can be studied statistically. Based on the results of this questionnaire, a number of conclusions were reached that shed light on the reasons behind the difficulties of applying the cost system based on specifications.

The significance of the research is rooted in the nation's unwavering commitment to enhancing the economy's performance and maximizing the development of monetary liquidity, which enhances the growth of the gross domestic product. Therefore, the UAE Central Bank adopted a monetary policy that accelerated the growth rates of the broad money supply. Over the course of the study's time frame (2010–2023), the researchers hope to shed light on the connection between the Emirates' money supply and GDP growth. This increased growth in the money supply was inversely linked to a decline in interest rates, so cumulative foreign direct investment flows rose It significantly influenced the growth of the country's gross domestic product. The analysis indicated that the growth rate of the broad money supply rose from 6.1% in 2010 to 18.7% in 2023, resulting in an increase in the growth rate of real production by 3.3%.

In light of the global economic challenges and financial pressures faced by developed and developing countries alike, financial sustainability has become a strategic goal that many governments seek to achieve in order to ensure their economic stability in the long term, as financial sustainability requires achieving a balance between revenues and public expenditures while maintaining levels of Acceptable and safe from public debt. This research addresses the issue of financial sustainability in some Gulf Cooperation Council countries with reference to Iraq during the period (2004-2022) in light of the development of public debt, the limited tax revenues, and its heavy dependence on oil revenues, whose prices are characterized by fluctuations, which affects the ability of governments to achieve stable returns. In order to estimate the financial sustainability model, we relied on the Panel Data collection method based on Balanced Panel Data, by using the Dynamic Panel ARDL model using (Mean Group Pooled Estimators \"PMG\") and available in the program (EViews-13), Accordingly, the research reached a set of conclusions, the most important of which is that the value of the error correction factor reached (-0.89), which is a negative and statistically significant value, and this confirms the validity of the long-term equilibrium relationship. The results also found that in the long term, the most influential variable on financial sustainability (net public budget) was tax revenues, at a rate of (3.466%), while in the short term, the most influential variable was military spending, at a rate of (2.390%).

The aim of the research is to analyze the impact of applying international accounting standards on the tax base in Iraqi banks through analyzing the statements disclosed in the final accounts related to standards (9, 12, 15, 16, 21, 36). The researcher relied on the case study method and took the National Bank of Iraq as a research community. The research reached several results, the most important of which are: deferred tax affects retained earnings because changes in deferred tax assets or liabilities directly affect net income and the tax base, and that Standard (15) requires banks to separate revenues based on the types of performance obligations, which affects the classification of revenues in the income statement, and that re-evaluating the productive life of the asset periodically affects the depreciation expenses that are included in the income statement. It recommended that banks ensure that accounting and tax policies are consistent and uniform, to avoid significant differences between financial reports for accounting and tax purposes, which reduces the risks of time differences that lead to the emergence of deferred tax liabilities.

The research sought to reveal the role of servant leadership through its dimensions represented by (empowerment, vision, humility, caring for working individuals first, caring for developing society) in enhancing workplace spirituality in terms of its dimensions represented by (meaningful work, the fit between the values of the individual and the organization, a sense of community, and job engagement), at the University of Nineveh, and prepared a hypothetical scheme that explains the nature of the hypothetical correlation and impact relationships between the variables, and the research adopted the descriptive analytical approach, and data were collected on the variables from a sample of (52) leaders in the organization under study through a questionnaire that was considered a main tool, and the statistical program (SPSS V.26) was used in its analysis, and the research reached several results, the most important of which is the existence of correlation and significant impact relationships between the variables in terms of their dimensions and at the macro and micro levels.

The aim of the research is to demonstrate the impact of the quality of distance education on reducing strategic implementation costs by enhancing and using the balanced scorecard, applied at the University of Baghdad and the University of Technology. In order to achieve the research objective, the researcher relied on the use of the descriptive analytical approach, as the study community consisted of senior leadership, decision-makers, and some of the lecturers at the University of Baghdad and the University of Technology. 275 questionnaires were distributed and 263 analyzable questionnaires were retrieved. The data were analyzed using some statistical methods and programs, most notably the (AMOS) (SPSS) program, in order to reach results that benefit the research and achieve its goals. The research reached a set of conclusions, the most prominent of which is the existence of a significant impact of the quality of distance education on reducing strategic implementation costs through the balanced scorecard. The results also show that the balanced scorecard plays a fundamental role in enhancing the relationship between distance education and cost reduction, which reflects that technological improvements and organizational development together contribute to achieving more efficient institutional performance. The study also recommended enhancing the quality of distance education by investing in developing the digital infrastructure. The balanced scorecard model should be applied more effectively to support the reduction of operational costs, by providing training courses for academic leaders to raise their efficiency in managing resources and achieving maximum benefit from digital education.

The study aims to diagnose the levels of total costs borne by the Diyala State Company, then estimate and analyze the quantitative relationship between the different items of these costs, in addition to the impact of the productive activity on them. This was done by choosing the different variables affecting the costs and their different items for the company under study, and relying on the data issued by the company during the period (2002-2021), based on a methodology that combines the descriptive and econometric methods in order to estimate and analyze the cost function in the concerned company.
According to the estimated function of the costs of the company under study, the study concluded that the value of production affects the total costs by 56.7%, salaries and wages by 58.1%, commodity requirements by 40.5%, 12.4% for the impact of service requirements on costs, and a rate of 1.4% for interests and land rents. With the exclusion of a number of items for the financial costs incurred by the company as a result of not exceeding the statistical, standard and economic tests. Also, the results of the time parameter T, which expresses the level of technological change within the Diyala State Company, proved its suffering from the obsolescence of machines and machines. The results of the dummy variable parameter DV showed the negative impact of unstable conditions on the cost levels of the company under study

We studied the three most prominent global economies (the United States of America, China and Japan) to find out the impact of the inflation rate on economic growth or vice versa during the period 1990-2023. The research used the descriptive data analysis method and then relied on the causality test after ensuring that the variables are stable and do not suffer from spurious regression using unit root tests. The experimental examination of the Cranger test in the American economy indicates the existence of a one-way causal relationship from the inflation rate to the economic growth rate, and the value was (5.3) for economic growth.
The Chinese economy was characterized by the existence of a two-way causal relationship from the inflation rate to economic growth, meaning that the inflation rate stimulates economic activity and increases the gross domestic product, and the calculated value of (F) was (4.18) and was called the competitive devaluation of the yuan in global markets through the exchange rate.
The existence of a relationship from the economic growth rate to the inflation rate, and the value of (F) was significant and its value was (5.79), which gives the Chinese economy an advantage. If the economic growth rate increases, the effect of inflation will rebound positively on economic activity.
The empirical outcome of this study can be useful in providing guidance to economic policy makers in developed and developing countries to benefit from the research findings.

Studying the gap in targeting human development in Iraq and its indicators is an important issue in clarifying the effectiveness of development plans to target the development and building of capabilities and skills for human resources. Therefore, the current study sought to diagnose the extent of the gap between the target for human development and the actual reality of its development indicators in Iraq during the period (2005–2022), in various sectors, economic, educational and health sectors, and clarifying the extent of the success of human development plans in Iraq, which increases the contribution of human resources to improve the development indicators of the Iraqi economy. It is also necessary to diagnose the obstacles that made the gap expand between targeting the development of human element indicators and the actual reality. For these indicators in Iraq during the period under study, therefore, nine treatments must be presented to change the situation of the economic, educational, and health sectors of the human resources in Iraq.
Study reaches a number of conclusions, the most important of which are: Targeting human development indicators in Iraq are important and vital matters that support the economy and its growth, through the contribution of competent human elements who have a high level of education and health, and according to plans with a clear context that are implemented efficiently, and with follow-up and oversight. True to the objectives of these plans, resulting in human resources that have an effective contribution to revitalizing the Iraqi economic sectors. It is also necessary to have a clean environment free of corruption and provide appropriate economic, political and security conditions that contribute to achieving high levels of human development in Iraq, and to develop a solution to the obstacles that may distort the targeting of human development in its desired directions and in the rates of implementation of its goals.