Iraqi Journal For Economic Sciences

Weak sustainability assumes that technological progress generates technical solutions to environmental problems, while strong sustainability assumes limited substitution between natural capital and industrial capital due to the inability of the ecosystem, directly or indirectly, to provide the services necessary for well-being. Based on this concept, the current study analyzed the development pattern in the Iraqi economy and the development pattern in the Singaporean economy using a time series for the period (2000-2023) and the ARDEL method. The statistical results showed that growth in Iraq suffers from weak development sustainability, while the development pattern in Singapore follows strong sustainable development. Based on this conclusion, the study presented several proposals, including that achieving sustainable development in Iraq requires enhancing political stability and institutional reform as a basic condition, diversifying the economy away from oil by supporting sectors such as agriculture, industry and tourism, improving education and vocational training to ensure the development of human capital, which contributes to increasing productivity, adopting effective environmental policies aimed at reducing emissions and preserving natural resources, and enhancing international cooperation to benefit from global expertise in achieving strong sustainable development.

Singapore was able, thanks to the successful strategies and policies of its President (Lee Kuan Yew), to achieve comprehensive economic development, and transform it from a British colony to a republic, after it separated from Malaysia in 1965, which made it a strong country that outperforms many countries at the regional and international levels, due to the renaissance it achieved that gave it the strength to build the state and restore its prestige again, after it was under the British and Japanese occupations, so it achieved stability and peace thanks to the wise and competent leadership, and serious thinking about the deteriorating economic reality of the country, and overcoming difficulties and obstacles and consolidating the basic pillars for the development of the national economy.

Unemployment has occupied economic and social researchers, economists and specialists in the field of sustainable development and human security. From here, the idea of research was formed on how to address the most important problem of economic and social problems, which is youth unemployment, by conducting scientific economic analysis using unemployment indicators and its impact on human security and providing a safe and stable environment that is conducive to sustainable human development using advanced information technology and modern technology, in addition to developing youth skills and eliminating the problem of unemployment. The research was divided into five axes. The first dealt with the concept of unemployment and its types. The second axis dealt with an introduction to the concept and content of sustainable human development. The third axis dealt with the relationship between human security and sustainable human development. The fourth spoke about the relationship between human security and unemployment. Finally, the fifth axis dealt with unemployment and the deterioration of sustainable human security in Iraq.

The research aims to clarify the role of total quality management in raising the performance of schools, to conduct an analytical study of a sample of school principals, and to try to come up with a set of recommendations that contribute to clarifying the importance of total quality management in raising the performance of schools. The reason for choosing the research topic is the researcher's desire to identify the extent of the role played by total quality management in raising the performance of schools, an analytical study of a sample of school principals. The current study focused on school principals and their point of view on total quality indicators. The study sample was limited to the schools of Karkh Education. A sample of 65 schools was randomly selected, and the statistical questionnaire was distributed. The number of correct questionnaires after review and auditing reached 57 forms that were adopted in the research. The researcher adopted the program (SPSS.V.25) to unpack and analyze the data of the practical aspect. The research reached several results, the most important of which is that the process of communication, continuous assessment, self-control, and the ability to make decisions objectively and scientifically raise the level of quality. Also, the director's endeavor to achieve excellence in the image of the school, in light of the available material and moral capabilities, is considered one of the most important indicators of effective planning for the director, and most of the answers are above the hypothetical average and with close standard deviations. However, the interest in the axis of educational supervision by directors was less than the previous axes, which means a weak relationship between supervisors and school administrations.

The current research aims to explore the relationship between the professional reputation of auditors and the quality of accounting earnings. The main objective was to evaluate the impact of this reputation on improving the quality of accounting earnings, where professional reputation was referred to base on the services provided by auditors to various institutions, including audit offices, audit firms, and the Financial Supervision Bureau, in addition to their previous functional association with the Financial Supervision Bureau as auditors. To enhance the research, the quality of accounting earnings was defined by the "Return on Assets - ROA", and the research sample included companies listed on the Iraq Stock Exchange during the period from 2016 to 2022. The research relied on the use of the multiple linear regression model (Fixed Effect Model) using the STATA statistical program to analyze the data and document the results. The results indicate that there is a statistically significant difference between the quality of accounting earnings of companies whose accounts are audited by auditors with a high professional reputation compared to those audited by auditors in private auditing firms. In addition, the results did not show any significant effect of auditors working in audit offices on the quality of accounting earnings. These results highlight the positive role of professional reputation in enhancing the quality of audit services, suggesting that the impact of auditors affiliated with the Iraqi Financial Supervision Bureau is superior to that of their counterparts in private companies in improving the quality of accounting profits.

The study aims to shed light on the importance of information technology in improving accounting practices in auditing offices in the southern governorates of Palestine, and the importance of developing the accounting system and the resulting provision of information characterized by objectivity and high quality, as well as providing accurate financial reports that support the decision-making process. The study followed the descriptive analytical approach by distributing a questionnaire to collect initial information for the study. The study included 52 employees in auditing offices in the Gaza Strip. Out of 80 questionnaires distributed to all members of the study community, 65% were recovered. The study reached several recommendations, the most important of which are applying information technology to detect fraud, deception and forgery in financial reports to improve accounting practices in auditing offices. The study also recommended conducting permanent and periodic maintenance of devices and accounting audit programs to maintain the accounting workflow. In audit offices

The research aimed to study the relationship between the size of the audit office and the quality of profits, in addition to studying the relationship between the duration of the audit and the quality of profits in the Emirates Securities Market. The statistical community of the research represented all economic units listed in the Emirates Securities Market with 188 companies from 2015 to the end of 2022. According to the conditions for entering the research during the years from 2015 to 2022, 90 companies were selected by the systematic deletion method. The results of the research showed that there was no statistically significant relationship between the duration of the audit and the quality of profits. In other words, the quality of profits does not change with the change in the duration of the audit. The results of the research also showed a statistically significant relationship between the size of the audit office and the quality of profits. The researcher suggests studying the current research in different countries and comparing its results with the current research. And reviewing the current research over long periods in the United Arab Emirates

It is considered commercial advertising on Iraqi satellite channels, one of the main tools that want to choose purchasing and consumption, which can be done through research into the study its objectives, hypotheses of the topic, and the results. You want from this study to make the decision to choose consumer behavior, which is thus reflected in achieving the problem of economic purchasing goals and encouraging consumers to sell goods. And drinks are reported on satellite television channels, including Iraqi satellite channels, and by answering the question of the research problem, which is represented by: (What are the economic factors affecting consumer behavior for watching advertisements on Iraqi satellite channels), then it disappears from the other questions.The main objective of this study was the impact of economic factors on preparing the optimal model in shaping the consumer behavior of viewers of commercial advertisements on Iraqi satellite channels from the point of view of the research sample, which the researchers identified as (30) individuals from the owners of commercial companies and factories advertising on Iraqi satellite channels, and then collecting data obtained from the questionnaire and showing the results of the research after applying statistical methods and methodological procedures. Among the results reached are:All members of the study sample constantly use satellite channels to advertise and market products, goods and services, considering that this type of advertising is an ideal model for communicating with the consumer, shaping their behavior and familiarizing them with the characteristics of the advertised goods and products, which leads to them making the appropriate decision to purchase. Commercial advertisements for products and goods through Iraqi satellite channels give a high degree of confidence to consumers, which confirms the success of Iraqi satellite channels in marketing products of various types and according to the desire of the advertiser and the customer.- The results of the study showed that there is an impact of several economic factors on the consumer behavior of viewers of commercial advertisements on Iraqi satellite channels, such as the impact on production costs, price competition, distribution of resources, job opportunities, investment, and national income

The year is one of the basic pillars in building human capital and then human development can be achieved in the future, and that financing the health economy basically determines the features of a complete health in any economy, suffering from health corruption in its two governmental aspects due to the difficult circumstances that the country is going through, which requires strengthening local capacity and the need for it in order to increase the supply of health care services in a manner that suits the requirements of the stage and the need for it, and there is no doubt in searching for multiple health financing to increase human development by improving the quality of health services and other liquid milk production. And I reached the search for financial financing in the health economy and then came the indicators of human development in Iraq, and the research recommended the importance of achieving a breakthrough in human development related to human development and reviving the health fluid and organizing it according to mechanisms and an approved program like its counterparts around the world.

This research deals with nanotechnology and the possibility of employing it to solve the problems of the most important sectors of the economy. The importance of nanotechnology lies in the breakthroughs it achieves in all fields, in addition to the solutions it provides to problems in most sectors, especially in the agricultural and energy sectors. In other words, nanotechnology represents a solution to the economic problem represented by the increasing needs and scarcity of resources. Nanotechnology also represents the magic solution to the problems suffered by the Iraqi economy. To reach the goal of the research, the research was divided into a group of axes, where the first axis represented a review of the concept of nanotechnology, its economic importance, and the reality of this technology in Iraq. The second axis discussed the reality of the agricultural sector in Iraq, the problems it suffers from, and the most important solutions proposed by nanotechnology to solve the problems of this sector. The third axis discussed the energy sector in Iraq, its problems, and the proposed solutions offered by nanotechnology to solve the problems of the sector. The research then concluded that Iraq suffers from weak and deteriorating infrastructure for nanotechnology, represented by the education and scientific research sector, and Iraq is limited to only three nanotechnology centers, and these three centers suffer from weak and lack of financial allocations to finance their research and experiments, and a shortage of materials and equipment used in laboratories. The research recommended the necessity of adopting nanotechnology as an action plan for economic reform in Iraq to catch up with the global technical and scientific development.

To identify the factors influencing tourism demand by visitors to Turkey from (15) selected countries during the period (2003-2021), a regression of tourism demand (Y) was conducted, represented by the number of tourists arriving in Turkey, as a dependent variable on (9) explanatory variables influencing Turkish tourism demand using panel data. Three static models were used for regression analysis: the pooled OLS regression model, the fixed effects model and the random effects model. The study used special statistical tests to select the best-estimated model, the (RE) model. The chosen model was subjected to the usual criteria of economic, statistical, and econometric theory to analyze and evaluate the obtained results. It was found that each of the following variables: the percentage of internet users, the growth rate of per capita GDP, trade openness, and the relative prices of tourism in competing tourist countries to Turkey, had a positive impact on demand for Turkish tourism. The results also showed that each of the following variables: the relative prices of tourism in Turkey, and two dummy variables representing the spread of the coronavirus pandemic in 2020 and the military coup in Turkey in 2016, travel costs, and the real exchange rate, hurt demand for Turkish tourism. Overall, the estimation results are consistent with the theoretical criteria and prior expectations of the study. Regarding statistical tests, it was found that some of the explanatory variables individually had no significant impact on tourism demand for the study sample. However, the F test showed that the explanatory variables together had a significant impact on tourism demand. The estimated model was subjected to traditional standard criteria, such as the VIF test for multicollinearity, which showed that this problem did not exist.

Oil is one of the strategic commodities, and is important in international trade, and is the main source of energy in the world as a whole, and oil revenues constitute the main income in oil-producing countries, including Iraq, whose exports depend mainly on this commodity, which is a one-sided economy, as its percentage is close to (98%) of its total exports, and as a result of the economic and political conditions that the Iraqi economic reality has gone through, as it is one of the developing countries that suffers from fluctuations in its balance of payments in line with the fluctuations in oil prices significantly, which made it hostage to speculation in the global oil market, and the study aims to know the repercussions of these fluctuations in oil prices on the balance The Iraqi balance of payments. The study highlighted that oil price fluctuations play a major role in oil-exporting countries, as any rise or fall in oil prices leads to changes in the components of the balance of payments and then to the economic structure of rentier countries. This is due to the great relative importance of oil exports. In this context, it comes to show and measure the impact of global oil prices on the Iraqi balance of payments during the period (2000-2022), but the descriptive analysis used data for the period (2004-2021) due to the lack of data for that period that was used in the standard aspect, where the (VAR) model was used. The study concluded that there is a significant relationship in the short and long term, that the shock in the balance of payments leads to an increase in the balance of payments by (11244.24) million dollars in the first period, while in the second period it leads to a decrease in the balance of payments by (3916.83-) million dollars. The shock in oil prices does not affect the balance of payments in the first period, but in the second period, it leads to a decrease in the balance of payments by (-42.97) million dollars. Thus, there are variations in the impact of fluctuations in oil prices and the balance of payments, but these effects gradually decrease over time or periods in the long run. For example, in the seventh period, the impact of fluctuations in oil prices decreases as the balance of payments increases by (0.21) million dollars, and (17.94) million dollars as a result of a shock of one standard deviation that may occur in the oil price and the balance of payments, respectively.

The research aimed to study the relationship between the size of the audit office and the quality of profits, in addition to studying the relationship between the duration of the audit and the quality of profits in the Emirates Securities Market. The statistical community of the research represented all economic units listed in the Emirates Securities Market with 188 companies from 2015 to the end of 2022. According to the conditions for entering the research during the years from 2015 to 2022, 90 companies were selected by the systematic deletion method. The results of the research showed that there was no statistically significant relationship between the duration of the audit and the quality of profits. In other words, the quality of profits does not change with the change in the duration of the audit. The results of the research also showed a statistically significant relationship between the size of the audit office and the quality of profits. The researcher suggests studying the current research in different countries and comparing its results with the current research. And reviewing the current research over long periods in the United Arab Emirates.
Keywords: Audit office size, audit duration, profit quality.

To achieve the research objective of measuring and analyzing the impact of both the exchange rate and the currency window on the inflation rate, the Autoregressive Distributed Lag (ARDL) model was used to estimate the relationship between the economic variables under study in the long run. The results of the standard analysis showed the existence of a long-term equilibrium relationship according to the Bounds–Test methodology between the exchange rate and inflation in the period studied. The study relied on the descriptive method and the inductive method to analyze the theoretical framework of the relationship between these variables, while the quantitative method was used to test the hypothesis regarding the case study (Iraq). The research concluded with a set of Conclusions and recommendations, the most important of which was the fluctuating stability of the exchange rate and the inflation rate in Iraq after the issuance of Law 56, which stipulates the independence of the Central Bank for the year 2004, and the Iraqi economy remaining largely centered around the oil sector during the research period. The most important recommendation of the study is that the vicious circle that the Iraqi economy suffers from must be broken due to the heavy dependence on oil revenues, and this requires effective coordination between the parties responsible for managing financial and monetary policies.

This study explores the pivotal role of tax policy in economic growth. Through a wide-ranging review of existing literature and empirical analysis, the study examines how different tax structures and policies affect economic activity, productivity and comprehensive development. The study identifies the mechanisms through which tax policy affects key economic indicators such as gross domestic product. The study examines the contradictory effects of different types of taxes for the case under study, which is Jordan. Among the many variables that can be included in building the standard model for measuring the impact of tax policy on economic growth, (six) variables were selected to represent the independent variables in the model (tax revenues at current prices of local currency, taxes minus support on products at current prices of local currency, taxes on goods and services, value added of industry and services%, taxes on international trade at current prices of local currency, taxes on income, profits and capital gains at current prices In local currency, taxes on goods and services at current local currency prices), the findings suggest that well-designed tax policies can stimulate economic growth by enhancing resource allocation, encouraging investment, and fostering innovation, while, conversely, poorly structured tax systems may hinder growth by creating economic distortions and disincentives

The transparency of the state's public revenues has become of great importance in financial, economic, social and political studies alike, and represents an important tool that enhances the stability of the general budget, as it has a prominent role in achieving the fair distribution of wealth for members of society, as well as social welfare and eliminating the scourge of poverty and corruption. Due to the importance of public finance transparency and its ability to achieve many economic, political and social goals, international economic and financial institutions have paid attention to the issue of transparency, and have played an important role in setting many of the necessary standards to enhance financial transparency, as these institutions realized that giving the character of financial transparency is a guarantee for countries to benefit from their capabilities and available resources. Iraq has achieved remarkable progress in some government institutions in the degree of transparency after 2020, according to international reports. For further verification, and despite the weak culture of transparency, disclosure and cooperation with regulatory institutions and relevant international organizations among most officials and employees due to fear of defaming officials or using them as a political weapon between the parties. However, the researcher used the interview method with some officials who cooperated with him to varying degrees, but it resulted in some practical results for the five government institutions that were used as a sample in the research, namely (the General Tax Authority, the General Customs Authority, the State Real Estate Department, the Ministry of Oil, and the Ministry of Electricity). The results of the interviews showed that both the General Tax Authority and the Ministry of Oil and Electricity have the highest degree of disclosure and cooperation, exceeding 90, followed by the State Real Estate Department with an acceptable degree, and finally, the General Customs Authority with less than that. The main recommendation can be summarized by improving websites and uploading annual and periodic

The research aims to determine the role of the sustainable balanced scorecard with its perspectives (financial perspective, customer perspective, internal operations perspective, learning and growth perspective; and its environmental and social dimensions, risks) in improving the management of the total value with its dimensions (cost/profit, quality, time, creativity, performance) in the General Company for Food Products in Iraq. The research was based on the deductive approach in the theoretical aspect and the inductive approach in the practical application aspect of the company under study to achieve the research objectives. As for the time limits, they were represented in the statements and financial statements for the years from 2019 to 2023. The Excel program was used to apply accounting equations by merging the data previously available in the records, books, statements and reports issued by the company's financial affairs department between the period(2019-2023) to access the data that can be relied upon in testing and processing the hypothesis. The conclusions were based on the fact that the application of the sustainable balanced scorecard plays an important role in evaluating and supporting the management of total value and thus leads to achieving the competitive advantage of the economic unit by predicting the values of: performance, cost/profit, quality by analyzing the indicators of the sustainable balanced scorecard.

The research aims to know the impact of digital leadership in enhancing organizational reputation in the Information Technology Center at the Presidency of Al-Mustansiriya University, through the dimensions of digital leadership represented by(digital culture creativity, persuasion), and through the basic dimensions of organizational reputation(social responsibility, products and services, Financial performance (and the research problem was represented in the main question: (Is there an effect of digital leadership in enhancing the organizational reputation in the Information Technology Center at the Presidency of Al-Mustansiriya University), and the research sample was chosen by including all workers in the Information Technology Center, as their number reached(40) Individually, and for the purpose of testing hypotheses, the researchers used the descriptive analytical method. The questionnaire form was relied upon as the main tool for collecting data, and the researchers also reached a set of results, perhaps the most prominent of which is the presence of a statistically significant impact of the digital leadership of the Information Technology Center on the organizational reputation of the university as a whole by supporting the process of digital transformation and preparing individuals with a future vision and capabilities that enable them. By innovating systems and software that help the university perform its activities efficiently and effectively, which raises it to the first ranks in the classification of Iraqi universities which is a testimony of pride and pride for all its members and students.

The research aims are to verify the existence of a long-term correlation between monetary policy represented by the broad money supply and the public budget for from 2004 to 2023 using the ARDL bounds test method for joint integration, after testing the stability of the time series using the approved tests based on annual data. The research results confirmed the existence of a correlation between the research variables. The standard method proved the existence of an inverse relationship between the independent variable (M2), which symbolizes the broad money supply, and the public budget variable (BD), thus accepting the research hypothesis. With a long-term positive relationship between the gross domestic product and the public budget. As a result, the research recommends the necessity of establishing a more effective monetary policy to achieve the goals of internal balance by managing the money supply in line with the state of the economy and working to direct and rationalize public spending to reduce the aggravation of the public budget deficit.

The aim of this study to inspect the influence of some economic and non-economic factors such as political, demographic, on terrorism in seven countries; Iraq, Afghanistan, Democratic Republic of the Congo, Nigeria, Pakistan, Syria, and Yemen during the years 2000-2021. Panel data analysis is used to create two types of models: one with purely economic variables and another with a mix of economic, political, and demographic variables. The initial results showed that random effect models(REM) are suitable for economic regressors and fixed effect models(FEM) for the mixed. After determining the relevance of the lag-dependent variable,dynamic Auto Regressive Distributed Lag(ARDL) models are developed. The selected PMG models reveal existence of a negative relationship between growth rate of GDP and terrorism. While a positive relationship exists between inflation rate and terrorism. Economic Globalization has a negative impact on terrorism in the short-run. The economic PMG model corrects its past period disequilibrium at a rate of 10.9% annually, resulting in a long-term impact on terrorism's consequences. While the model of mixed factors corrects disequilibrium at 25.6% annually, resulting in a medium-term impact on terrorism. The Dumitrescu and Hurlin(2012) DH test showed GDP growth and political stability Granger cause terrorism in selected countries. Therefore, we recommend the authorities in the selected countries to work on increasing their gross domestic product, decreasing inflation rates,enhancing economic globalization through trade and technological exchanges, fostering political stability, alleviating demographic pressures, and strengthening ties with organizations and countries that share mutual interests.