Tikrit Journal of Administrative and Economic Sciences

The study aimed to identify the nature of the impact of the characteristics of governance on the future of organizations, and to achieve the goal of the research, the researcher resorted to the descriptive analytical approach to collect data through the questionnaire, which is the main tool for the study, as well as analyzing this data through a set of statistical methods (SPSS) and (SMART- PLS). The study was applied in the field of private banks operating in Iraq, the city of Baghdad in particular, and six banks were selected, namely (International Development Bank, Babel Bank, Gulf Commercial Bank, Trans-Iraq Bank, Iraqi Trade Bank, Union Bank of Iraq) while the study community represented) Department director, assistant director, division director, unit director) who numbered (160), a non-random sample (intentionally) was drawn from them according to the equation (Green, 1990) to be represented by (114) individuals, a questionnaire was distributed to them and (105) a questionnaire was returned 97) of which were valid for analysis. The study concluded that governance has a significant effect on the future of organizations, but this influence increases its strength by modifying the strength of the relationship practiced by governance (the board of directors).

The current research aims to identify the relationship and impact of the dimensions of ethical leadership with its dimensions (personal ethics for leaders, administrative ethics for leaders, relational ethics for leadership) and its role in limiting the functional impairment in its dimensions (personal factors, organizational factors), through the field selection of research variables based on a framework Theoretical and methodological, as a questionnaire was designed and distributed to a sample of employees in the directorates of the Ministry of Municipalities in the city of Erbil, who numbered 100 employees in 10 directorates as a research community, in order to verify the hypotheses that were developed to address the research problem and were subjected to 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 moral leadership and the reduction of job breaches and their dimensions at the macro and micro levels, which indicates that whenever these directorates practice moral leadership leads to the reduction of job breaches, as well as, there is a positive moral relationship between the dimension of administrative ethics for leaders and the dependent variable job breach, Which indicates that whenever the surveyed directorates practice administrative ethics, it leads to a reduction in job dysfunction.

The research aims to study the role of talent management in building core competencies, the researcher presented the literature related to these topics. The research problem was represented in presenting a number of questions that dealt with the correlation and influence relationships of the independent variable in the dependent variable. A hypothetical outline was designed for the research, from which the main and subsidiary hypotheses emerged, and in order to ensure the validity and stability of the hypotheses, a set of statistical tests were conducted, and the research followed the descriptive and analytical approach, The research sample was represented by a number of faculty council members in Salah al-Din University - Erbil, as (131) questionnaires were distributed to them and (124) forms were obtained, all of which were valid for analysis. The (SPSS) program was used to choose the hypothesized relationships in the research model. The research reached a set of conclusions, the most important of which is the existence of positive and high-level moral linkages between talent management and building essential competencies at the macro and micro levels. This confirms that the researched colleges benefit from talent management and its contribution to building core competencies. As for the proposals reached by the research, the researcher suggested that colleges should establish programs to attract talent in an efficient and accurate manner, in order to enable them to build core competencies. In addition to the researched colleges training faculty members to develop their own skills.

The study aimed to identify the Marketing Intelligence, and their role to adopt the entrepreneurship marketing behaviors of a sample of private banks in the Kurdistan Region of Iraq. The study has initiated a hypothetical diagram, which takes into consideration the direction of the relationship between variables. The descriptive analytical approach is followed, and a questionnaire designed to collect data. (85) Questionnaires are distributed, and (70) are returned of which the rate of overall response is (82.4%).Some statistical means used to analyze the results and test hypotheses. Most important conclusions represent the interest banks in all Marketing Intelligence, and the behaviors entrepreneurship marketing. The research recommended increasing and enhancing the attention on independent variable for being contributing to achieve the dependent variable.

The objective of this study is to examine the determinants of tourism demand In UAE which expressed by total tourism revenues view of great importance in studying the factors affecting attracting tourists by using an empirical study during the period 1995-2019. Considering all of the tourists spending, The real exchange rate, the number of arrivals, individual average income and foreign investments. Using multiple linear regression and Eviews Program. The results showed that tourism spending and real exchange rate it has a significant and positive impact on tourism revenues Also there is a strong influence on the individual average income in a negative way There is no significant effect by both the number of arrivals and foreign depending on the probability value of t-tests for these variables, which was greater than 5%.

Many developing countries with rentier economies, which characterized by unstable environments, with fragile and volatile incomes, and depend on oil, suffer from poor budgets that predict planned revenues or expenditures, when compared to actual revenues and expenditures. This research focused on providing a conceptual knowledge about some of the foundations and concepts related to credibility in the state's general budget, and the definition of deviations that predict the budget within the concept of weakness or lack of credibility in the budget.To investigate whether it is possible to determine the extent to which credibility has been achieved in the Iraqi budget and to discover the extent of deviations between the planned and actual estimates during the research period for the period (2017-2019) by testing that credibility and placing it in a classification by detailed main and sub-indicators approved by international organizations. The necessary secondary data from the websites of the Central Bank of Iraq and the Iraqi facts The Federal General Budget Law of the Republic of Iraq. The research concluded a set of conclusions and proposals, and one of the most prominent of these conclusions was the link between the credibility of the budget with all its indicators, revenue and spending, with the proceeds of oil revenues and related to the behavior of oil prices.

The importance of investing in the health sector comes as a result of the basic role that health plays (as one of the types of investment in human capital) in human development in particular and in economic development in general through the orientation of the countries of the world, including Iraq, towards attention in the field of the health sector in order to advance the health reality and services, as well as improving services provided to citizens through the establishment of pivotal structures and investment in the establishment of specialized hospitals.
The descriptive and analytical approach has been relied on in dealing with and analyzing data using the criteria of commercial profitability in general and the criterion of net present value in particular. The sensitivity analysis and the three hypotheses showed the hypothesis in the event of a decrease in revenues with stability of costs. This hypothesis proved despite the decrease in revenues and stability of costs, it is possible to continue the project as the project is profitable and economically feasible. In order to reach the basic needs of the health sector, the city’s population, it is necessary to provide a database for the population of the city of Mosul, as the population numbers are the cornerstone in determining how much the city needs from the health sector.

This study aimed to analyze and evaluate the impact of some macroeconomic variables on banking stability at Iraqi private banking sector, the study problem was bodied in asking main question, what is the impact of some macroeconomic factors on the banking stability of the private sector, and how the banking stability can be measured and whether it can rely as an early warning system for banking crises?
The subject has acquired exceptional importance in an unstable financial and economic environment almost going on banking imbalance stumbling blocks, that’s why it’s in the urgent need to know the level of banking stability and thus take procedures to face and prevent occurrence of banking crises.
The study reached a set of conclusions, the most importance are:
1. The direction and the level of banking stability for the private sector was on the rise during the period of study, due to the interest of private banks in banking standards and indicators set by the Central Bank of Iraq and international committees specialized in banking during the period of study, where it recorded an average of 0.875, which is a good percentage.
2. There’s a positive significant impact of some economic variables together in the banking stability index, where the adjust coefficient of determination reached (62.3%) according to that the researcher concludes that improving banking stability for the private sector derives its characteristics and components from improving these economic variables, as the impact relation of GDP and oil prices was in a positive direction, while inflation, interest rates and current account status the impact relation were negative with the bank stability index.
The study also presented suggestions consistent with these conclusions, the most important of which is the private sector banks need to commit to the procedures and ratios set by the Central Bank, those one which related to indicators involved in banking stability, in addition to the need for a specialized department to analyze the economic environment variables and determine the directions of these variables and the size of their impact on banking stability and thus potting scenarios to face these variables.

E-commerce has been able to make a huge qualitative leap in the reality and indicators of international trade, by changing the culture of purchasing around the world, and accordingly this research was an attempt to identify or look at this activity from the window of its relationship with traditional international trade across borders and the possibility of helping the processes and mechanisms of e-commerce and marketing The international community in stimulating and changing the trajectories of the movement of goods and services across borders, and from this stems the importance of research and its subject, which is one of the modern techniques in the world of international electronic commercial marketing, which has contributed greatly to the marketing of services and goods of many companies, at the lowest cost and less effort, and thus were the most important objectives of the research in addition to the presentation The theoretical focus is to identify the impact of viral e-marketing tools on international trade. Thus, the most important hypotheses of research were formulated in the increasing importance and uses of electronic commerce means and mechanisms in international trade and its levels of returns increased among organizations working in international trade, and then we came to the research results, most notably that trade Electronics have unique and attractive features, through which you can buy from anywhere in the world, at lower prices And that the Corona virus crisis contributed to accelerating the launch of digital solutions, tools and services, and the most prominent proposals are the need to gain consumer confidence by ensuring consumers original products with secure payments and legitimate reviews from customers, and that achieving effective and successful e-commerce must adopt a clear strategy It is accompanied by business development through e-marketing, and requires fundamental changes in the infrastructure in the structure, path and organizational philosophy of companies and countries.

The problem of liquidity is one of the most serious problems facing banks in all countries of the world. Because it is an important component that maintains the continuity of the bank's business, Electronic money has emerged as a revolutionary technology solution to traditional payment methods, this study shows the role of electronic money in mitigating the liquidity crisis in Iraqi banks for the period (2011-2020).
The study is based on the hypothesis that the use of electronic money will have a direct effect on alleviating the liquidity crisis; the types of electronic money are expressed as independent variables, which are electronic instruments and electronic transfers, while liquidity was expressed as a dependent variable.
Conducting modern standard tests on the variables with the help of the statistical program (Eviews10). The tests were like time series analysis, such as the Stability Test (Dickey-Fuller (ADF)). Also, a joint integration test was conducted, using the (Bound Test) methodology. Estimating the relationship in the short run according to the (ARDL) model. Autoregressive Distributed Lag Model, And the statement of the causal relationship according to the Granger test.
The results of the tests maintaing, There is a positive effect between electronic transfers and liquidity, in a very small percentage, and by (0.00039), while the results showed a negative relationship, with a very small percentage (0.00016), between electronic instruments and liquidity, which is the opposite of the economic assumption.
The results also showed that there is no common integration between the electronic money variables represented by electronic checks and electronic transfers on the one hand and the liquidity variable on the other hand. This result was confirmed by the Granger causality test.
The study recommends that , Developing the electronic payment system in the Central Bank of Iraq, expanding its work, and keeping pace with global technological developments , And the development of communication networks and the Internet in Iraq, as it is the main base on which electronic cash dealing systems operate.

The economic literature indicates that public expenditure shocks play a major role in the economy, through their impact on most macroeconomic variables, and this was emphasized by Keynes during the global depression crisis. As for Iraq, fiscal policy plays a pivotal role in the Iraqi economy, especially on the expenditure side. Therefore, the study attempted to measure the relationship between public expenditure shocks and some macroeconomic variables represented in GDP, inflation and the exchange rate, through the use of the joint integration methodology and the catalytic response function. And the absence of a significant impact of public expenditure shocks on inflation and the exchange rate in Iraq for the period from 2004 to 2019.

Interest in the subject of human development has increased in recent years and its relationship to economic growth. Human development is concerned with providing the material and moral requirements of man, but this will only happen through achieving economic growth, which is concerned with “the increase in the country’s gross domestic product during a certain period of time.” Therefore, the “Human development is the end and economic growth is the means to achieve it.” The study included focusing on some aspects of economic growth and human development, with reference to the main indicators of human development and their relationship to economic growth. The research aims to stand on the situation of Iraq and evaluate its experience in creating the elements of human development and its impact on the economic growth of the country. The research used the standard method by describing the variables used in the measurement and presenting and analyzing the results through the standard model using the (E-Views) program. The research concluded that the income index affects economic growth, while the health and education index does not affect economic growth. In this regard, the most important thing that the research recommends is to fight and eliminate corruption in the various facilities of the country while strengthening national belonging by strengthening the country's authority so that attention can be given to the country and achieve the desired goals.

The average per capita GDP is one of the driving indicators of economic growth, and it also reflects the development of the average per capita income, in addition to that, the average per capita GDP is one of the components of the Human Development Index. The research aims to analyze the trends of each of the average per capita GDP and the Human Development Index, and to measure the effect of the average per capita GDP on the Human Development Index in Iraq during the research period by using the (VAR) model. On the side of the theoretical analysis, the research concluded that there is a direct relationship between the average per capita share of the gross domestic product and the human development index in Iraq during the research period, and on the side of the standard results, there is a long-term equilibrium relationship (joint integration relationship) between the average per capita share of The GDP and the Human Development Index, and the analysis of the VAR model confirmed that the relationship between the average per capita GDP and the Human Development Index is a direct and moral relationship, that is, an increase in the average per capita share of GDP by (1%) leads to an increase in the index of GDP. Human development by (1.77 percent), and the research suggested the need to increase the average per capita GDP in Iraq by increasing the gross domestic product, as well as by increasing the government’s orientation to training and qualifying the group capable of working and granting them loans, and expanding the field of social care for these groups. Those who are unable to work and who have no income or breadwinner, and that plans and strategies are developed with specific time periods in order to employ financial resources in Iraq in a way that contributes to improving the value of the Human Development Index in Iraq and raising Iraq’s classification to the group of countries with high human development in the applicable international classifications.

The circular economy contributes effectively and directly to promoting the economic development of countries in a way that supports the dimensions of sustainable development by addressing the challenges related to the rational control of the use of resources and energy. Promoting modern technologies and innovation in a sustainable manner creates job opportunities and these improve the standard of living creating new added value By extending the life of products, the research aimed to know the impact of circular economy indicators on the economic development of a sample of the European Union countries and what are the ways that those countries have taken to obtain added values in the gross domestic product. The research found that there is a direct and significant relationship in a number of circular economy indicators that have positive effects on economic development represented by the gross domestic product. The research recommended supporting small projects and institutions that have the ability to keep pace with the transformations that occur in production processes through the development of smart and sustainable design of products, the adoption of modern industrial technologies of high production quality, the establishment of appropriate infrastructure, and the stimulation of industrialization in its ring model, which helps the transition towards sustainable development..

The aim of the research is to measure and analyze the determinants of non-performing bank loans, including banking determinants and external determinants related to the macro economy. assumed that macroeconomic factors have a greater impact than the internal determinants of bad debts in the Iraqi banking sector. The research sample included 30 banks operating in Iraq, whether private or governmental, depending on the banking system in Iraq during the period (2010-2019), and the research relied on The Generalized Method of GMM - Moments for dynamic tablet data in estimating the data of the research sample. The results proved that the parameter of the first slowdown period of banking default is inversely related to the current banking default, as it was shown from the results of the standard analysis with regard to banking variables that there is an inverse relationship for each of the ratio (capital adequacy, interest rate, and the ratio of total credit volume to assets) with Non-performing loans, as for the ratio of liquidity and the ratio of loans to capital to the existence of a positive relationship with non-performing bank loans, as well as, the existence of an inverse relationship between the external macroeconomic variables (exchange rate, unemployment, efficiency of government spending) and the ratio of non-performing loans, with regard to inflation And the gross domestic product, the results proved the existence of a direct relationship for each of them with banking default, and one of the most important recommendations of the research is to strengthen control measures by the monetary authority towards commercial banks to ensure the application of banking safety standards, as well as adherence to the instructions of the Central Bank of Iraq regarding raising capital for the purpose of facing risks, It also enhances the state of transparency between banks, supervisory agencies and customers to know the efficiency and soundness of the financial position of the banks.

The research aims to analyze the role of economic policies in facing the imbalance of payments in Iraq for the period (1990-2018), by analyzing the stability of time series, the research reached the effect of independent variables on the dependent variable, one of the most important conclusions is that the Iraqi balance of payments has suffered during the nineties From a large deficit as a result of the deficit of the general budget due to the imbalance of the production structure and the decrease in public revenues, due to the circumstances that the country went through as a result of the Gulf War and the imposition of economic sanctions. After 2003, the Iraqi balance of payments achieved a surplus, but the imbalance still exists, as this surplus came based on oil exports, i.e. The occurrence of a surplus in the trade balance and a deficit in the capital account, which led to an imbalance in the balance of payments, and the researcher recommended the most important proposals, which is to encourage non-oil exports, especially after the drop in oil prices in the recent period because the Iraqi economy depends on its oil exports, and the need to reduce the volume and value of imports and move towards The strategy of substituting imports and the factor (working) to attract foreign investments in proportion to the need (need) to improve the trade in the balance of payments and thus raise economic growth rates.

The research aims to analyze the reality of the investment environment in Iraq through its determinants and indicators and to indicate its suitability for the establishment of industrial zones that contribute to attracting private investment. The research problem lies in the weak investment environment and its inappropriateness to attract private investment due to the instability of political and security conditions, as well as the deteriorating economic conditions and the deterioration of infrastructure.The research reached several conclusions, the most important of which was that there was a delay and confusion in the work of the Iraqi government in providing a safe investment environment bearing the components of the appropriateenvironment to attract local and foreign investment. In addition to that, Iraq suffers from a major deficiency in the infrastructure,As well as the increase in administrative and financial corruption. The study recommended the necessity to diversify the structure of the national economy and not to rely entirely on the oil sector, to pay special attention to the industrial sector and raise its contribution to the gross domestic product, and to direct programs and policies that stimulate domestic and foreign investments.

The research discusses a fundamental issue related to the impact of external debt on inflation rates in Latin American countries, taking Brazil as a model for these countries, as the problem of inflation is one of the biggest challenges facing macroeconomic policy makers in Brazil.
The research aims to clarify and diagnose the effect of external debt on the inflation rate in Brazil for the period (1990-2019), and the research started from a hypothesis confirming that high external debt increases inflation rates as well as deepening this problem. The problem of indebtedness and its repercussions in the rate of inflation n, while the second came to specialize in estimating the research model, and the data for the research was tested in terms of its stability using standard statistical tests using the least squares method. The research reached a number of results, the most important of which was that the rise in external indebtedness caused an increase in inflation rates, and this phenomenon has become an inseparable and accompanying Brazilian economy and most of the Latin American countries.

This study aims to measure the impact of oil exports on Iraq’s gross domestic product, in order to identify the extent of the impact of oil exports on this variable, and used the autoregressive model of distributed delays in order to identify the stability of the time series of the study sample countries for the period (2004-2019) The measurement of the short and long-term relationship was also used to find out the type of relationship between oil exports and GDP, as well as the long-term equilibrium relationship (the co-integration relationship) between the variables of the study. Its total, especially in the short and long term, and it is one of the important strategic commodities and that its prices are not subject to supply and demand factors only, but to other factors that may be political or social, establishing sovereign funds (stabilization funds/investment funds), which are financed from financial surpluses in the general budget

The study aimed to identify and analyze the most important apparent reasons for the increase in public expenditures in Iraq, as well as to measure and analyze the impact resulting from this increase in the public budget deficit in Iraq. Therefore, it was relied on the application of standard methods through the application of the joint integration methodology using the autoregressive model with slow periods. The Autoregressive Distributed Lag Model (ARDL) The importance of the research lies in shedding light on the apparent reasons for the increase in public expenditures in Iraq, especially since the Iraqi economy followed an expansionary fiscal policy that generated a deficit in the public budget, which prompted the government to increase internal and external borrowing, which was reflected Its negative effects on the Iraqi economy. The results were shown by (ARDL) test, The population number (LPOP) is linked to a direct relationship with the planned deficit, as increasing the population by one standard unit will lead to achieving a deficit of (4.462722), which is a strong indicator of the impact of population growth in Iraq on the planned deficit, while it did not show The study is any relationship between (LK), which represents the allocations of the Kurdistan region, and the planned deficit in Iraq, and this matter has caused a planned deficit in the years when crude oil prices rise. The study concluded with a set of recommendations, the most important of which are: the need to work on finding a diversified production base that aims to reduce dependence on crude oil in order to contribute to financing the state’s general budget, and this measure will avoid the budget’s issue of permanent deficit, whether planned or actual.

The exchange rate is one of the economic and financial indicators that express the quality of the economic performance of any country, and it represents the exchange rate based on many economies, whether developed or developing, so most countries of the world aspire to use monetary policy, especially modern ones, to achieve stability in exchange rates. The importance of the study is to determine the monetary policy tools, whether they were the traditional ones or the new ones, which were used in Iraq by the Central Bank after 2003, which are represented in (Currency Auction, Existing Facilities), where the study confirmed that the use of quantitative and innovative tools by The Central Bank was able to reach the main objectives, achieve stability in the general level of prices, and control the rampant inflation, as the inflation rate decreased from 5.33% in 2003 to 9.1% in 2013, This led to achieving relative stability in the general level of prices, and then determining stability in exchange rates, and the model was formulated based on economic theory, as the legal reserve, open market operations and the discount rate were determined as explanatory variables for the approved variable exchange rate, and the test results showed that There is a joint integration and a long-term equilibrium relationship between the monetary policy variables and the exchange rate, and it has been proven that there is only one causal relationship in one direction between the legal reserve and the exchange rate. As for the most important proposals that the researcher came up with, he recommends activating and revitalizing the stock market in Iraq by offering remittances and bonds. by the Central Bank of Iraq, In order to verify and verify the effect of these tools, their validity or not in light of the information and data obtained, the researcher adopted the quantitative approach in addition to the method of theoretical analysis of the State of Iraq for the period (1990-2019).

The study aimed to clarify and measure the impact of external public debt on (GDP without oil) in Iraq for the period from (2004-2019), where the concept of external public debt was addressed and classified through its sources, and its negative and positive effects, as well as its development and analysis of the relationship between external debt and (GDP without oil) by using the official data of the Iraqi Ministry of Finance, the Ministry of Planning and the Central Bank of Iraq, and the ARDL model was used to measure the impact of external public debt on (GDP without oil).
The study concluded that there is no clear strategy for managing foreign debts, and that most of the amounts of foreign debts are spent on consumer purposes, military expenditures and covering salaries. The results of the standard analysis revealed an inverse relationship between external public debt and (GDP without oil), and this is consistent with the hypothesis The research, but it does not coincide with the economic theory, and the reason is due to this as a result of the misuse of external debt and the restriction of its distribution to consumer spending and the non-distribution of the amounts of these loans to investment spending, which in turn leads to an increase in the employment of the elements of production, and the fulfillment of obligations resulting from the service of accumulated debts and financial corruption The administration led to a decline in GDP growth with an increase in external borrowing at the same time.

The research aims to identify the nature of the performance of the quantitative tools of monetary policy and monetary stability and the relationship between them in Iraq for the period (2004-2019), with reference to the most prominent indirect monetary policy tools used and the nature of their work to achieve their goals, and to identify the impact of the foreign currency sale window, which is the most important The modern quantitative tools of monetary policy have the greatest impact on achieving monetary stability, by analyzing the reality of the study's economic variables. The study found an inverse relationship between the foreign currency sale window and monetary stability in Iraq.

The wheat crop is regarded as one of the main crops, as it occupies the first place in terms of the cultivated area and nutritional importance in all countries of the world, including Iraq. Increasing the production of the wheat crop is an aim for every rational economy, whether developed or developing. Studying the production of wheat, which suffers from continuous decline and fluctuation, and diagnosing the reasons for its decline and fluctuation, in order to find the best ways to increase and improve production, is one of the important matters that deserve study. Iraq is witnessing a deficit in the production of the wheat crop, and from this point the research problem has come. The study relies on the hypothesis that the impact of some productivity variables on the production of the wheat crop in Iraq have positive effects on increasing production and improving quality, as well as negative effects that lead to a decrease in its production in the event that it is not used in a scientific manner. The study aims to know some productivity variables and identify the factors affecting the production of the wheat crop in Iraq for the period (2004-2019), and to work out a number of possible solutions to address the problems facing the production of this important crop to advance the reality of its production in quantity and quality.

The issue of the independence of the central bank is one of the most important topics that have received the attention of many economic studies, both internally and externally, due to the great role that the central bank exercises in achieving monetary stability on the one hand and achieving economic stability on the other hand, although the independence of the bank from the government is impossible. In theory and practice, due to the nature of the relationship between the central bank and the government, the bank seeks independence by using the appropriate tools to achieve those goals drawn between it and the government. The research problem enables (that the government’s interference in the bank’s work is the problem in itself, and thus leads to an imbalance in the work of the monetary policy tools). The Central Bank of Iraq obtained its independence under the new Law No. (56) for the year 2004 as it expressed historical periods that inherited financial losses. Including the country and still, such as the inflation problem that the Iraqi economy faced in the nineties, and under the new law, the Central Bank made an independent institution from the executive authority according to the provisions of Law (56) enacted by the Iraqi government, which reduced inflation rates in the Iraqi economy. 2008 until the end of the study period from maintaining low rates of inflation. While the research recommends granting the Central Bank of Iraq more independence in order to be able to take decisions and implement them in a timely manner, which enhances its credibility, as it is essential support for an effective and transparent monetary policy in the long term.

The green economy is one of the contemporary and important issues that have emerged on the international scene recently due to the crises that have emerged in the past years, most notably the climate change crisis, global warming, the financial and economic crisis, the outbreak of epidemics, and the current crisis, which is the outbreak of the Corona epidemic that has struck the global economy, which exacerbated the spread of unemployment and increased Global poverty rates.

Forecasting agricultural investment in Iraq for the period (2020-2030). ultural sector suffers from the lack of modern agricultural requirements, seeds, fertilizers and other agricultural practices such as modern heat, irrigation methods, and the use of modern technology, especially in light of the embargo and economic sanctions, and the research problem is that the various agricultural policies that followed Iraq led to a marked decline in agriculture Large and noticeable in Iraq. Despite these natural resources and huge amounts of opportunities and capabilities, agricultural production is still low and not sufficient for local consumption, and this led to the import of many food commodities from abroad and in hard currency, and its importance lies in the lack of use of modern technologies in the agricultural sector and the lack or absence of exports from Agricultural commodities and their inability to compete with external commodities. As a time series of data was relied on for the period (1989-2019), namely (total agricultural investments) and the value of agricultural investments was predicted for the years (2030-2020) using Box-Jenkins and it was found that investments are low, and the study also clarified a number of recommendations, the most important of which is working to increase support for agricultural investment and development To raise the level of agricultural investment

The location near the green spaces meets the buyers' needs to reduce air pollution, reduce noise and clean air, and this affects the selling prices of residential properties near the green spaces, thanks to the positive external effects of green spaces and the financial implications. As a result, the research aimed to shed light on the economic philosophy of the relationship between green spaces and residential real estate selling prices. Through the results of the research, it was proven that there are external effects of green spaces on the selling prices of residential real estate, and the type of external effects are the positive effects in terms of the nature of the impact, and the financial effects in terms of the field of impact, which are directly reflected on the cost or price function, and lead to an increase in the prices of nearby and neighboring residential properties. For green spaces in Erbil city, Finally, the research recommended a set of important recommendations, including the need to work in building green spaces at the partial level or the level of owners of real estate companies and investment companies in the case of building new cities and residential shops, and they must choose green spaces according to international standards, that is, not less than 20% of the total areas of the city or residential neighborhood. At the macro level, this is the responsibility of the state and its institutions such as the Environmental Protection Authority or the Ministry of Municipalities and the provincial councils. Its responsibilities are to determine the size and quality of green spaces in the city, and to work to increase and multiply the percentage of green spaces and increase the per capita share of green spaces.

Cluster analysis in time series data is one of the important topics in analyzing data and finding similar trends in time series, which represents a major challenge in various fields. Scientists have increased interest in studying time series data clustering, as it has proven its effectiveness in providing important information in various fields. Clustering time-series data to facilitate prediction of formed clusters and exploit time and effort. Clustering time-series data has been used in various scientific fields to discover patterns that enable data analysts to extract valuable information from a large and complex data set. Homogeneous clusters are grouped together on the basis of a specific similarity measure. The monthly data of electrical energy productivity in Kirkuk was used to study its temporal behavior. The hierarchical clustering method was used, and the method adopted in the linkage method is the hierarchical linking method, the ward's method, based on the similarity matrix, and we adopted the city-block distance scale manhaten) distance to find the similarity matrix between clusters and in order to reach homogeneous groups (clusters) that have common characteristics based on their productivity, hierarchical clustering, tree diagramming and prediction of future values of cluster productivity are used.
The most important findings of the research are the formation of four clusters and the construction of a time series model for each cluster, and through the analysis of the series, it was found that it is unstable and not random, and for the purpose of achieving stability and randomness, the necessary conversions were made, and the differentiation criteria (Akaik, Information Criteria: AIC) were used. (Schwartz Bayesian Criteria: SBIC), (Hanna-Quinn Criterion: H-Q), (Root Mean Sguare Error RMSE). To diagnose the significant models to choose the appropriate and efficient model, the prediction for the first cluster is in the ARIMA(0,1,1) model, the model that was used for the second cluster is SARIMA(2,0,0)x(1,1,2)12, the third cluster due to stopping the units About production since 2014 and until now the units have been idle, meaning that they do not produce electricity as a basis for leaving the rehabilitation works, the future values predicted here are zero, the fourth cluster was used ARIMA (2,1,0) model and the predictions were good and close to reality for the period from November 2020 to November 2022 for a period of two years.

The main objective of the current study is to implement the suggested work proposals to increase the strategic management efficiency for the state financial policy, which can be achieved through the effective role of the financial institutions in strategic management and controlling the financial policy tools. These tools would enable the state in estimating and proposing the general budget of the state to reach the economic goals that the executive government hopes to achieve. These goals are currently difficult to achieve due to complete dependency on oil revenue. Therefore, there is a need to diversify the income sources of the state and one way of achieving this is by implementing a tax system on the oil companies in Iraq. However, the current tax model is not effective and there is a need for an effective tax model, and hence this study suggests a necessary consideration for clear strategic plan that can help to achieve the financial policy goals and social prosperity through improving tax rules implementation.

The research aimed at identifying the application methods of transfer pricing in Alan Group for producing Kawanter as a sample of the research in order to evaluate performance its two divisions particularly and whole factory through (ROI as a traditional technique and EVA as a new technique) indicator. The problem of the research is the lack of interest in applying transfer pricing methods by economic units in Erbil despite its importance; since the limited application of the transfer pricing in some of the economic units might not help in measuring the performance of economic units. The research relied on deductive approach to define the research problem, the historical approach to review some of the previous studies, and the practical study approach to determine the relevant method at application of transfer pricing, the researcher "Alan Group" was chosen to produce a Kwanter as his research sample to test his hypothesis, due to the possibility of measuring the costs and revenues of each division of the sample for the first half of year 2021, and therefore the possibility of relying on it to measure the return on investment indicator and the added economic value indicator as a tool for evaluating the division's performance individually and the sample in general. The most important findings of the study indicated that different methods of transfer pricing can be used to measure the performance of divisions in "Alan Group" factory as a sample of the research; The most important recommendations of the research call for the multi-divisions of economic units in environmental local to select a method among three methods when applicated transfer pricing that suitable with nature of their activity and products for purpose of performance evaluation.

This research addresses the financial crime methodology from concepts, emerging, content and implications that it leaves in the economy and financial system, as financial markets are their primary source, and the financial system with its structures, processes and financial instruments is an absorbent pump for these crimes, and it is made more difficult and a great challenge to face them is the increase of their types and associations and that the technical factor has contributed significantly to their spread, specifically after the year (2005).The research also focused on a range of proposed treatments drawn from the experiences of states, systems and markets that can reduce their effects and not prevent them from occurring completely by tracking the financial crime cycle, The research has reached a set of conclusions, perhaps the most important of which is, Increasing the cost of action to combat this kind of crimes, such as commitment costs, recruitment and training of human resources, and that they (Financial Crimes) are not stopped by political or geographic boundaries, but extend through the reach and spread of financial transactions as the research also found a series of proposals, the most important of which was the need to establish channels for financial, international and regional cooperation more effectively than before, so as to contribute to the provision of reliable, timely and credible information on activities and events that are classified as financial crimes.

The research aims to measure the impact of the level of education on income distribution in developing countries. Panel data for 2003-2017 were collected for a 24 developing countries, using ARDL model. The estimated model took into account the impact of population growth, unemployment rate, and per capita GDP, in addition to the average years of schooling as explanatory variables for income shares held by, the highest 20%, the middle 40%, and lowest 40% within three models. It was found that education is an important determinant of income distribution in developing countries in the long run, as it contributes to reducing the share of the rich class, and increases the share of the middle and poor classes. As for the short-run, it has not been proven that there is a specific effect of education on income distribution.