Tikrit Journal of Administrative and Economic Sciences

The research aimed to identify the possibility of using the Time-driven Activity based Costing (TDABC) as one of the modern systems in allocating costs in evaluating idle capacity to improve accounting for logistical costs in industrial companies. The research dealt with the theoretical framework of the concept of idle capacity, its types and causes, and the Time-driven Activity based Costing system and identification on its advantages, disadvantages and components, presenting a proposed model for the report on logistics costs. And then conducting a case study test in order to achieve the goal of the study in the General companies for the Pharmaceutical Industry and Medical Supplies/Samarra. The research found that the Time-driven Activity based Costing system is one of the important systems for managing logistics costs as a result of its ability to track idle capacity within logistics activities for the purpose of reducing the percentage of idle capacity ratios.

Epidemics and disasters impose great challenges to the professional practices carried out by the auditor. The effects of those challenges were reflected in the first phase of these practices, represented by the planning process. The aim of this paper is to identify epidemics and disasters, to show the impact of epidemics and disasters in planning the audit process carried out by the auditor and to stand on the difficulties and challenges that faced the work of the auditor. The auditor faced real difficulties when starting to develop the audit plan because of the unclear vision, and the state of uncertainty and stability resulted from the stage. On the practical side, this paper depends on the statistical approach through the distribution of the questionnaire in a way an electronic account on auditors working in the Iraqi environment, consisting of (156) respondents from specialists in the auditing aspect. In order to test the hypotheses, an analysis of the obtained data was conducted by relying on statistical programs (SPSS). The most prominent conclusions reached by this paper were in the theoretical and field framework: There is a significant impact of epidemics and disasters on the planning process. It is no longer the planning process takes its traditional form, but the planning process has become remotely prepared through the available modern technical means. When starting to develop the audit plan, the auditor must have a comprehensive understanding of the changes taking place in the work environment, to help them evaluate and identify areas of relative importance in order to take them into account and then design appropriate audit procedures in order to implement the plan with the highest degree of quality. Based on the conclusions, the research presented some of the most important recommendations: The need for legal legislation to regulate the work of auditors while performing their entrusted duties in light of epidemics and disasters, especially with the audit taking another form, which is remote auditing.

The aim of the research is to clarify the role of professional organizations in enhancing the quality of professional performance of auditors, as well as the versions insisted by professional organizations as they set the general framework and enhance the activities carried out by the auditors, evaluate their professional performance, improve audit processes within the auditors’ offices, and follow up on their development and updating.
The study started from a problem that what role should be played by professional organizations (local) to enhance the quality of professional performance by encouraging auditors to apply standards related to performance quality when preparing and auditing the financial statements of the companies that audit their accounts, and to enhance their professional performance in the field of training and rehabilitation. The research concluded with the most important results, the most important of which is that joining and participating with professional and international organizations will give them a proper position and raise the quality of the auditors’ performance. and oversight in the Republic of Iraq, and the questionnaire form was used to collect the necessary information, as (200) questionnaire forms were distributed to the auditors’ offices licensed to practice the profession according to the Certification Bulletin issued by the Board of Audit and Profession of Auditing in Iraq for the year 2021, and 152) were retrieved using the SPSS statistical program. The results indicated that there are positive moral correlations in the levels of the strength of the paragraphs of the research axes.

The research aims to clarify the concept of the Balanced Score Card, and its role in adopting the differentiation strategy, which is one of the competitive strategies that the economic unit can adopt. The role of the Balanced Score Card was measured through its six perspectives and the indicators and measures it contains in the National Insurance Company. To achieve the research objectives, the Balanced Score Card model was relied on (Kaplan & Norton) and the financial and non-financial data of the research sample. After testing the research hypotheses, a set of results were reached, the most important of which was that the Balanced Score Card and through its six perspectives interact and integrate the financial and non-financial indicators and measures of the economic unit, in a way that contributes to achieving and implementing the strategies of the economic unit efficiently and effectively. The card also shows the National Insurance Company how to adopt a differentiation strategy, as it has distinguished itself in providing insurance services to the insured. The research recommended the importance of the economic units adopting and employing the Balanced Score Card as a measurement system, a communication tool and a strategic management system through which these units can achieve the optimal competitive strategy that they seek.The research also recommended the importance of these units paying attention to the environmental aspect and allocating part of their activities in preserving the environment and protecting it from pollution in order to achieve sustainable performance and support the welfare of society.

This study aims to provide a proposed framework of agreement between Resource Consumption Accounting (RCA) and Continuous Improvement. Such framework is designed to (1) achieve Sustainable Development through reducing costs،and (2) Resource Consumption Accounting is active in protecting and preserving the environment in which considered one of the priorities of business companies in the modern world. The researchers adopted fieldwork due to the challenges appeared in relation to data collecting inside the industrial companies. They used a questionnaire as instrument for collecting data from certain electricity generating companies situated in the province of Sulaymaniyah 125 questionnaires were distributed، and only 96 were reliable which consists 77% of the total questionnaires. Several statistical methods were used through the functions of (SPSS.24) version. Accordingly، several findings outlined at the end of the research. Majority of the sample agreed with the items related to Resource Consumption Accounting and Continuous Improvement for providing the requirements of the current generation without damaging the requirements of the next generations. The researchers made many recommendations including shedding light on the significance of Resource Consumption Accounting for industrial companies in general and electricity generating companies in particular from the ground that electricity generating companies provide one of the important public utility services.

The research seeks to identify the concept of professional specializations supporting the auditors’ work teams، as the professional specializations supporting the auditors’ work teams represent a new step for the development of the audit work، which is a strategy for job integration through another party that is more efficient and higher quality in performance in various aspects of clients’ activities, and according to the data The subject, problem and hypothesis of the study, in its practical aspect, the study relied on the statistical method by distributing a questionnaire electronically to a random sample consisting of (156) members of the account auditors in Iraqi auditing companies and offices، and the statistical program (SPSS) was adopted to analyze the respondents’ answers and present the results The study and its interpretation, and the research reached a set of results and recommendations, the most important of which is that the integration of professional disciplines supporting the audit work team within the auditing office is important to enhance the reputation of the office and improve the quality of service provided, and the recommendation is to search Iraqi auditing offices and companies to use professional specialists within the audit work team in order to benefit from their expertise and their specialized knowledge, and the need to familiarize them with the important aspects of the process of participation of specialists in the work.

This study seeks to know, highlight and test the efficiency at the weak level using the daily closing price of the industrial sector companies listed in the Iraq Stock Exchange. The hypothesis of normal distribution and random walking was tested using stability tests for time series, during the period from 1/1/2019 to 31/12/2020, through several statistical tests using (Eviews & SPSS) programs such as (Kolmogorov-Smirnov test, and Shapiro-Wilk, Modified Unit Root Dickey-Fuller Test. The results of all tests showed the inefficiency of the Iraqi stock market at a weak level, which means that the market gives an opportunity to achieve extraordinary profits by relying on historical prices to predict future prices.

The study aimed to clarify the importance of strategic decisions in terms of quality, acceptability and appropriateness at the University of Tikrit through its strategic mindset for leaders represented in the ability to think in a systematic way and reformulation as well as reflection, and to achieve this goal, it was relied on the descriptive analytical approach to describe the variables investigated as well as Analyzing the data collected from 93 individuals from the leaders working at the University of Tikrit (dean of the faculty, head of the department), a total of 130 individuals as the study population, The questionnaire, which is the main administration of the study, was distributed to them by a non-random sampling method (intentional).
The study concluded that the strategic mind of the leaders contributes to making strategic decisions at the university in question, and that reflection and paraphrasing have formed the absolute importance in this effect. An essential dimension of the strategic mind of leaders by training leaders on that.

The aim of the research is to demonstrate the role of external strategic awareness as a future variable in seizing market opportunities as a dependent variable in the private pharmaceutical production companies in the city of Samarra. (Dijla Company, Gulf Walls Company, Dubai Company) and adopted the descriptive and analytical approach in the study, and the SPSS program was used for the purpose of data analysis and interpretation. The researchers reached a set of conclusions that emphasized the role of external strategic awareness in seizing market opportunities and its impact on reducing strategic risks. The researchers presented a set of recommendations, including the need to pay attention to external strategic awareness and work to seize market opportunities, as well as work to raise the level of managers' awareness about the size and strength of companies that offer alternative products to the products of the surveyed companies and to know their competitive moves and plans.

The main objective of the research is to test the impact of some of the requirements of the international standard (ISO21001:2018) in supporting the morale of the workers by doing an exploratory study of the opinions of the teaching staff in some faculties of the University of Kirkuk. And economics, law, engineering, education for the humanities as well as sciences) of which there are (200) teachers. Only (125) valid forms for statistical analysis were retrieved, and a set of conclusions were reached, foremost of which is that there is a significant effect relationship between some of those requirements for this specification and morale, then the research concluded with a set of recommendations related to the research variables.

The main objective of the research is to test the role of industrial clusters in achieving customer satisfaction by carrying out an analytical study of the opinions of a sample of managers and workers in the productive departments of private pharmaceutical companies in the city of Samarra (Dubai Company, Aswar Al Khaleej Company, Dijla Company), numbering 94 people. Questionnaire forms were distributed to them as the main tool for collecting data related to the topic of the research, and (94) valid forms for statistical analysis were fully retrieved, and a set of conclusions were reached, in the forefront of which there is a positive and significant correlation between industrial clusters and customer satisfaction at the level Total and partial, then the research concluded with a set of recommendations related to the research variables.

The study aims to determine the relationship between the use of green disposal strategies as an independent variable and sustainable manufacturing as a dependent variable in the research production organization. The importance of the study by addressing the subject of green disposal and sustainability lies in the manufacturing that productive organizations seek to adopt to reduce their negative impacts on the environment and society. The main question of research is: What is the role of the use of green disposal strategies in achieving sustainable manufacturing in an organization under study?
To answer them, the hypothetical model of the study was designed to reflect the nature of the correlation and impact relationships between the study variables through a set of hypotheses. The gas power plant in Sulaymaniyah province was used as a field of study. The form adopted the resolution as a key tool and reached the sample of the study. (87) engineers and technicians as well as field interviews conducted by the researchers with the station manager and a number of engineers and technicians to obtain the data and information analyzed. The results showed that there is a correlation and an effect of green disposal strategies on sustainable manufacturing.

Objective: To determine the impact of strategic alignment on structural changes.
Methodology and design: The research aims to know the effect of strategic alignment on structural changes, an analytical study of the opinions of a sample of members of the examination committees at the University of Tikrit, and the problem of the study was identified in knowing the effect of strategic alignment on structural changes, and accordingly the hypothesis of the research was designed to clarify the relationship Among the research variables, the questionnaire was used as a tool in collecting research data, and the research adopted the descriptive analytical approach in its procedures, and (120) questionnaires were distributed electronically to a sample of members of the examination committees at the University of Tikrit, and the data was analyzed by relying on the (SPSS V.18) program).
Results: One of the most important findings of the research is: There is a significant effect of strategic alignment (communication, governance, partnership, skills) on the structural changes in faculties at the University of Tikrit.

The research aims to determine the role of Organizational ambidexterity in developing Core Competence at the University of Mosul, as well as defining the role of Organizational ambidexterity in developing organizational learning ability, the core ability of intellectual capital, strategic flexibility and technology management, and for the purpose of achieving this, the researchers adopted the descriptive analysis approach, as the questionnaire was used as a A tool for data collection, and (174) questionnaires were distributed to a sample of administrative leaders working in the University of Mosul, and in order to analyze this data, a number of statistical analysis methods were used. The research recommends that the leaders of the University of Mosul should focus on activating the concept of Organizational ambidexterity in the university and its great benefits, whether from the new discovered knowledge or from the exploited knowledge reused, and its great role in developing the Core Competence.

The current research seeks to determine the role of concurrent engineering in Enhancing entrepreneurship on The level of the State Company for Textile and Leather Industries/Waladi Textile Factory, and the research objective was represented in Presenting a theoretical frame work centered on concurrent engineering, entrepreneurship, and correlation testing And the effect among them through the distribution of 100 questionnaire forms, which were analyzed using the SPSS program A number of conclusions were reached, the most important of which is the validity of the assumptions adopted by the research through the verification of a significant relationship between the two research variables. There is also a significant impact of concurrent engineering on the dimensions of entrepreneurship. A number of suggestions were made. Most importantly, "the need to emphasize to the individuals in the company in question that enhancing the effectiveness of the concurrent engineering dimensions and their proper practice by the working individuals will positively promote entrepreneurship by working collaboratively and concurrently on the three dimensions of concurrent engineering.

The research aims to explore the role of information accuracy and reliability in the production process in Badush Cement Factory/Expansion. The research problem is the lack of clarity of the role played by the characteristics of the information available to the beneficiaries in the practice of the production process, and the accuracy and reliability of the information were chosen as one of the most important and prominent characteristics of the information, and based on that, the research problem was formulated by the following question: Does the accuracy and reliability of the information contribute to improving the production process In the research lab?
In order to achieve this, a random sample of employees in the laboratory was selected as individuals who play a role in using the characteristics of information in implementing the production process in the researched laboratory. The questionnaire was used as the main tool in obtaining data, and a number of statistical methods were used to test hypotheses about Through the statistical program (SPSS20). The research reached a number of results, most notably the presence of a statistically significant effect on the accuracy and reliability of information in the production process.

The main objective of the current study is to show the influence relationship between three basic variables at the organizational level represented by organizational readiness for change, organizational health and organizational flexibility. To achieve this goal, a study model was designed that included three basic latent factors, and each latent factor included a set of sub-variables represented by the organizational readiness for change and its four dimensions (appropriateness, management support, change efficiency, personal benefits), organizational health, and organizational flexibility represented by two dimensions: flexibility. functional and structural flexibility), which was put in the model as an intermediate variable between organizational readiness for change and organizational health. The study model and the relationships contained in it were built based on what the literature has proposed about the relationships between the factors included in the model. And emerged from the model eight hypotheses main and subsidiary. The research sample was represented by a group of teachers working in the faculties of the University of Mosul, and the study used the questionnaire as a data collection tool, as (322) questionnaires were collected from the teachers in all the faculties of the University of Mosul. With regard to testing the study model and the hypotheses emanating from it, the structural equation modeling method has been used, both standard and structural. In the measurement model, the good fit of the model was tested at the level of each of the latent factors, and then the measurement model was tested with the three latent factors together. In the constructivist model, the hypotheses emanating from the study model were tested and the nature of the mediating role of organizational flexibility (partial mediator or full mediator) was revealed. The study reached a set of conclusions, the most important of which is the moral effect of organizational readiness on organizational flexibility and the moral impact of flexibility on health. In addition, organizational flexibility has been a fully mediating factor in the relationship between organizational readiness for change and organizational health. The most important thing that the study recommends is that the university administration should pay more attention to organizational health by solving the problems facing faculty members.

The current research aims to know the organizational citizenship behavior practiced by the University of Mosul, and a hypothetical scheme has been developed that shows the nature and its sub-dimensions. A paragraph that covered the dimensions of the research, and the research problem was formulated in the following question: Do the members of the organization in question understand the issue of organizational citizenship behavior? The researchers adopted the descriptive and analytical approach. With regard to the research community, the (Human Resources Division at the University of Mosul) was chosen as the research community, as the community included all employees in the Department and Division of Human Resources Management at the University of Mosul and its colleges, who numbered (240) individuals, and the comprehensive inventory method was used to determine the research sample, which Its volume reached (203) individuals, with a response rate of (85%). One of the employees of the human resources division at the University of Mosul. A number of statistical methods were used to analyze the data of the field side of the research, which was represented by using the statistical package for the social sciences (SPSS) (V23). In terms of availability in the researched organization. The research also presented a set of results, which are that organizational citizenship behavior is important in organizations, as it expresses the internal values and behavior of employees, which are altruism, civility, awareness of conscience and others, which leads to improving relations between workers, creativity at work, employee satisfaction, and their sense of the importance of work. What they do, as well as their sense of the group they work with, which contributes significantly to raising their level of performance at work, and reduces work conflicts.

The aim of this research is to show the extent to which the marketing orientation contributes to promoting green marketing in the Mosul Dairy Factory, as well as clarifying the correlation and impact between the two variables. The marketing and green marketing presented by writers and researchers in their scientific products. As for the second method, it is an analytical exploratory method, by preparing a questionnaire form prepared for the purpose of collecting data and information related to the research. To the marketing orientation in green marketing in the organization under study, and to answer this question, a hypothesis was formulated for the research that reflects the relationships and influences between the research variables, which resulted in a set of main and subsidiary hypotheses that were tested using a number of statistical means for the data collected by the questionnaire that was distributed to (59) An individual surveyed in the organization in question, which was represented in the Mosul Dairy Factory, and the research reached a set of conclusions that the researcher presents, the most important of which are:
1. The results of testing the first main hypothesis revealed the presence of a contribution to the marketing orientation in promoting the organization’s adoption of green marketing. The results of testing the second main hypothesis and its sub-hypothesis revealed correlations between the marketing orientation variable and the green marketing variable, and this indicates the extent of the importance that the study variables enjoy for the research organization.
2. The results of the third main hypothesis test showed that there are influence relationships between the variables adopted by the study, and this reinforces what has been reached in light of the results of the first main hypothesis.
In light of this, the researchers presented a number of proposals that are the subject of the research

The aim of the research was to present a theoretical framework that revolves around the re-engineering of service processes and customer citizenship behavior and testing the relationships and influence between them through the distribution of 62 questionnaires. It was analyzed using the (SPSS and AMOS) program, and a number of conclusions were reached, perhaps the most prominent of which is the existence of a significant relationship between the research variables at the macro level, as well as a significant impact of re-engineering service operations in the behavior of customer citizenship. The research presented a number of proposals, the most important of which is increasing the interest of the management of the banks in question with the contents of administrative thought in the areas of re-engineering service operations and customer citizenship behavior and enhancing it among managers because of its contribution to survival in the business world, as well as increasing the interest of the management of the company in question in re-engineering service operations and customer citizenship behavior and work to apply them properly through holding conferences and training courses for managers with the aim of improving performance in the areas of service process re-engineering and customer citizenship behavior. In testing its hypotheses, the research relied on the descriptive analytical method.

The current research aims to know the dimensions of soft skills among the teachers of the University of Mosul, and to achieve the goal of the research, the descriptive analytical method was used to collect and analyze the data distributed by The questionnaire form, which is the main research tool, and a group of humanities faculties were selected, represented by (College of Arts, College of Education for Human Sciences, College of Physical Education and Sports Sciences, College of Political Science, College of Law, College of Archeology, College of Fine Arts, College of Teachers), Representing the research community a group of teaching staff working in these colleges were distributed (350) form, and I have reached research to a set of conclusions including the availability of differing dimensions of soft skills in the colleges surveyedBased on the results reached, a set of recommendations was formulated, the most important of which was cooperation with university and academic organizations in developing the soft skills of workers and spreading its concept because it is still a relatively recent concept that needs to clarify its dimensions and importance in work In addition to working on holding workshops and meetings to provide workers with the correct concepts of the role of soft skills in improving performance levels in general, and setting policies and laws that are based on recruitment processes that depend on the availability of soft skills among applicants for employment and employment in organizations.

The current research aims to diagnose flexible leadership with the expressed dimensions of (proactive adaptation, activation of organizational resources, dealing with ambiguity, acceptance of change, agility) among the leaders of the Northern Technical University and its formations in Nineveh Governorate, The questionnaire was used as a main tool for data collection, and the statistical program (SPSS) was adopted for the purpose of data analysis collected from a sample of (100) respondents from the senior and middle administrative leaders in the field investigated, through several descriptive and analytical statistical methods, and in the light of the statistical results, a set of conclusions was reached that confirm the availability of these dimensions and at high levels among the leaders of the surveyed organizations. The research presented a set of proposals that emphasize the need to strengthen possessing these dimensions and working to adopt them by the leaders of the researched organizations in order to achieve the goals of their organizations

The study aimed to shed light on the relationship of administrative leadership skills as an independent variable, and strategic success as a dependent variable. On a sample consisting of (61). The study adopted the descriptive analytical approach in its procedures and used the questionnaire as a main tool in collecting data related to the field aspect, as well as field visits and interviews conducted by the researcher as he works in this field and is closely familiar with this field in order to measure the study variables, and the data obtained was analyzed It is done using the ready-made statistical software (SPSS Ver. 25). Based on the description and diagnosis of the study’s variables and through testing its hypotheses (correlation and influence relationships) between those variables according to the hypothetical scheme, the study reached a number of results, the most prominent of which was the presence of significant correlations between administrative leadership skills and strategic success, as well as the evidence of the moral effect of administrative leadership skills in Strategic success The study concluded with a number of proposals, the most prominent of which were:

The research aims to study the relationship and the impact of the brand in its dimensions (perceived price, perceived quality, perceived fame, perceived value, perceived customer trust), and the reputation of the commercial organization, because of its importance in defining the researched printing and publishing house and showing its printed products. Raising two questions about the research problem, represented by the first, what is the nature of the relationship between the dimensions of the brand and the reputation of the organization in question? And second, what is the extent of the impact of the brand in its dimensions on the reputation of the organization in question?, and two basic hypotheses were formulated: There is a significant correlation between each dimension of the brand and the reputation of the commercial organization at the level of significance 0.05, as well as there is a significant effect of the brand on the reputation of the organization at the level of morality. 0.05, and the descriptive approach was used for analysis, and the research community consisting of (140) employees was selected at Ibn Al-Atheer for Printing and Publishing House at the University of Mosul, and a sample of (50) employees working in the fields of printing, publishing and distribution at the University of Mosul were selected. Designing a questionnaire, and analyzing its paragraphs to test the research hypotheses using the SPSS program, and the research reached a number of conclusions, the most important of which were: The researched organization has a high degree of interest in the brand, through its endeavor to make its brand reflect the quality of its printing services provided to all University of Mosul institutions, And other institutions, and the research reached a number of recommendations, the most important of which were: The need to pay attention to the brand as it reflects the identity of the organization and its position among other organizations and the market.

Tourism has become one of the important economic activities that most countries of the world are keen to develop due to the importance and the great role it plays in the economies of those countries. The current research aims to identify the elements of tourism marketing as an independent variable with its dimensions represented by product (service), price Promotion, place (distribution) and its role in promoting the rights of the customer as a dependent variable in the tourism companies in Mosul, as these organizations face strong competition and it is imperative that they maintain their customers and gain their trust.(50) questionnaires and (45) valid forms were retrieved for analysis, and a number of hypotheses were tested with correlation and influence between the research variables using many statistical methods based on the SPSS program. The first place among the elements of tourism marketing, and in light of this, it has been suggested that tourism companies develop the basic requirements of the customer through providing Advanced and convenient transportation

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The research aims to identify the relationship and impact of the dimensions of strategic information systems and their role in the effectiveness of administrative decisions on the effectiveness of administrative decision, through the field selection of research variables based on a theoretical and methodological framework, as it was Designing a questionnaire distributed to a sample of managers and officials in private hospitals in the city of Erbil, who numbered 96 out of 105 directors as a research community, in order to verify the hypotheses that were developed to address the research problem and underwent multiple tests through the use of the statistical program (SPSS. V.26). One of the most important conclusions reached by the research. The existence of positive moral relationships between the two variables and the dimensions of the strategic information systems variable and administrative decisions if the correlation coefficients are high.

This research dealt with the relationship between imports and GDP in Iraq for the period (2004-2019) by studying and analyzing the reality of these variables. The aim of the research was to identify the reality of imports and the reality of the gross domestic product in Iraq, as well as measuring and analyzing the impact of imports on the gross domestic product in Iraq. As the analytical side dealt with the nature of Iraqi imports and GDP, as well as the relationship between them, as the study is based on the hypothesis that Iraqi imports negatively affected the GDP, as the research sample was limited to two variables: imports and GDP. As the relationship between imports and output The GDP is an inverse relationship, that is, the higher the import, the lower the GDP. The standard approach was used to analyze the structure of imports and GDP in Iraq and their most important indicators for the same period above. The imports were adopted as an independent variable and the GDP (GDP) is a dependent variable. Which means that there is a long-term equilibrium relationship between the dependent variable and the independent variables, as the research reached a number of conclusions, the most important of which is that most Iraqi imports are machinery and transport equipment, at a rate of approximately 38%, and this is what makes the Iraqi economy severely affected by the global financial crises, which is negatively reflected on all Economic indicators and variables, so the research recommends several recommendations, the most important of which is the necessity of activating trade policies by the state for the purpose of protecting Emerging industries and preventing the import of similar products, because these industries in their infancy are of high cost, which may be reflected in the prices of their products.

The General Tax Authority is one of the pillars and tools of financial policy and is responsible for collecting direct taxes in Iraq, as it constituted a percentage of the total tax revenue (65.6%). It is the corporate tax, which amounted to (29%), followed by the salary tax at (27%) during the study period (2004-2019). Increasing tax revenue rates The tax base must be expanded and evasion reduced through the development of the administrative system in the General Tax Authority using modern technologies and programs (electronic automation), as well as the ease of tax collection, taking into account the modernization of laws such as the real estate tax law No. 162 of 1959 in force. And in the third topic, the researcher concluded with a diagnosis of problems and obstacles, as well as a future vision for reforming the tax policy.

This research deals with the impact of economic reform policies in the post-war phase for a number of countries that experienced violent conflicts. At first, the research reviews some of the policies that were applied in a number of countries in the post-conflict phase. It also reviews the findings of some previous studies that dealt with the impact of the policies of Reform in certain countries that experienced violent conflict, and provides a standard analysis of the impact of some economic policy variables represented in (government spending, natural resources, external debt, inflation, foreign direct investment, broad money supply and exports) on GDP growth, for a sample of 34 countries Of the countries that experienced violent conflict and then began reform policies; for the period 2000-2019. The Generalized Method of Moments (GMM) is used in estimating the kinetic models of the tabular data, which is a semi-parametric method that achieves consistent and efficient estimations of the model parameters without requiring the normal distribution of error terms to be achieved. The research finds that the natural resources, foreign direct investment and exports have a positive and important impact on post-war GDP growth, while the government spending, inflation, external debt and money supply have a negative impact on post-war GDP growth.

The importance of the research stems from the fact that the independence of the Central Bank is the basic condition for the possibility of preparing and implementing monetary policy plans and achieving its objectives, as independence gives the Central Bank greater freedom in its ability to make decisions, and better performance in the application of monetary tools, as the research problem is determined by the lack of clarity in the relationship between The monetary authority represented by the Central Bank of Iraq with the government, which results in the effects on achieving economic stability through inflation rates, as the researcher relied on the analytical method to identify and read the data based on the available statistics, and also used the standard approach to estimate the impact of the independence of the Central Bank on the inflation rate. Using the ARDL model. The most important conclusions that have been reached are: There is a long-term common integration relationship between the dependent variable (inflation) and independent variables, as shown by the error correction parameter of (-0.33) which is moral at a probability level below (1%) and since the value of this parameter is negative and moral, which means the speed of adaptability between the short and long term, which means the existence of a common integration between the variable involved in the research.

The exchange rate policy is one of the monetary economic policies along with other economic policies, which the monetary authorities resort to in order to manage the country\'s economy and protect it from external and internal shocks. To significant economic risks, whether at the macro level, affecting the balance of payments or at the micro level, and causing inflation, the exchange rates of currencies are subject to continuous economic fluctuations, causing changes in their international economic transactions. Considering the exchange rate is determined by the interaction of money supply and demand, therefore, any increase in the money supply by the monetary authorities leads to a rise in the level of local prices and a decrease in the value of the local currency and leads to a rise in inflation. There is a direct relationship between money supply and foreign exchange rates, and any change that occurs in the money supply will lead to a change in the foreign exchange rate and a change in inflation. foreign exchange market, When the value of a country’s currency rises by 15% and the general level of prices in the other country is stable, domestic inflation will push individuals to increase their demand for foreign goods and services, which leads to a decrease in the exchange rate of the local currency toward foreigners. The objective of the study was set to test the impact of dust in the exchange rate and money supply on inflation in Iraq for the period 1991-2019, using the NARDL model.

The conclusion discusses the research a fundamental topic in foreign trade, namely, the impact of fluctuations in oil prices in the rate of trade in east Asian countries as a model of the Korean economy, the goal of the research to discuss the repercussions of fluctuations in oil prices in the terms of trade of a country that is one of the major importing countries of crude oil and clarify the pattern and nature of these repercussions, and the research was based on the hypothesis that increased fluctuations in oil prices have negative effects on the rate of trade for oil importing countries The research used a theoretical analysis method that began with the concept of the terms of trade and ended with an analysis of the reality of the Korean economy in light of the volatility of oil prices, and was reinforced by the use of standard analysis tools in which the data stability ranges were tested and then the model for research was estimated, The research found a number of results, the most important of which was that there are negative effects of fluctuations in oil prices in the terms of trade of the Korean economy and this reinforced the hypothesis from which the research was launche.

Transportation has a major role in economic activities and a vital role in human life. This study has focused on the factors that affected the demand on chauffeur services in order to provide quantitative indicators such as income elasticity of demand on cars and others in indicators. Thus, this study helps individuals to make decisions which are related to demand on cars, such as import policies, taxes and fees imposed on cars, and their repercussions that help decision makers to be guided by these indicator.
This study aimed to estimate the function of demand for chauffeur services in Erbil governorate and to estimate the income elasticity of demand for chauffeur services. The study has approached standard models as a quantitative method and applied the SPSS program, and the study collected data for (714) families in Erbil governorate during 2015.
Eventually, the study concluded that most of the explanatory variables included in the model have a significant effect on car ownership and that the demand for cars increases with the increase in the number of family members.