Iraqi Journal For Economic Sciences

The research aims to study the relationship between environmental policies and economic policies in the face of oil price fluctuations when exposed to market shocks, and the research tries to characterize the relationship between economic policies and environmental policies required to mitigate their damage and maintain stability and economic growth in the long term. The results showed that the adoption of adaptive economic policies, such as lowering interest rates and following loose monetary policies in crises, can alleviate crises and contribute to the temporary stabilization of economies affected by oil price fluctuations. At the same time, it is possible to shift towards investing in renewable energy and environmental technology as an effective tool for diversifying sources of national income and Budget and reducing excessive dependence on oil revenues, which will lead to strengthening economic and environmental sustainability in the long term. The research also points to the importance of structural reforms in improving financial transparency and creating an economic environment supportive of innovation and improving production efficiency to stimulate sustainable economic growth and create jobs in the green energy and environmental technology sectors. The results have shown that adaptive economic policies and loose monetary policy, such as lowering interest rates structural reforms that include improving financial transparency, creating an economic environment supportive of innovation, improving production efficiency, investing in green renewable energy sectors and environmental technology as an effective tool for diversifying sources of national income contributed to mitigating the shocks of economic activity affected by oil price fluctuations and reducing excessive dependence on oil revenues, leading to enhanced economic and environmental sustainability in the long term.

The research aims to show the current and future paths of the global transition towards the use of renewable energy sources in light of the expectations of depletion of traditional sources and increasing global energy demand. In order to achieve the research objective, the descriptive analytical method was used to analyze the changes in the indicators under study based on the information and data available in official and academic sources. One of the most important findings of the researcher is that despite the high energy demand, the share of energy demand from renewable sources is still below the required level. The research recommended the need to increase the use of renewable energy, increase spending on research and development, and use modern technology in industry to reduce pollution and expand the use of modern technology, and to reduce the use of conventional energy

The research discusses the Kingdom of Saudi Arabia's geo-economic position in the strategies of revisionist powers such as Russia and China, with a focus on the Belt and Road Initiative. The research begins from the basic premise that Saudi Arabia plays a pivotal role in the initiative, thanks to its strategic location and economic resources, contributing to rebalancing economic power at the regional and international levels. The research also examines the dynamics of the relationship between Saudi Arabia, Russia, and China. As the two powers seek to enhance their influence in the Middle East through economic and strategic partnerships, the research relies on a descriptive, analytical, and inductive approach to examine the initiative's impact on the Saudi economy. The study concludes that Saudi Arabia is adopting a multipolar economic foreign policy, with diverse alliances and partnerships, and achieving a balance between traditional partnerships with the West and attempts to cooperate with other powers.

In this study, we explore the features of the sustainable development strategies adopted by the UAE and how they have a profound impact on attracting local and international investments. The Emirati vision was more than just plans on paper; it was a road map towards a renewed and bright future. From renewable energy to smart cities, with every crisis from climate change to economic crises, the UAE has shown exceptional resilience, taking advantage of these difficulties to turn them into strengths. Its pioneering investments and clean energy have earned it a prominent position in the global sustainable investment landscape.

This study examines the performance of U.S.A. hedge funds during a period marked by significant volatility in global financial markets, spanning from 2015 to 2024. The research focuses on how these funds responded to various global crises during this timeframe, including the economic downturn caused by the COVID-19 pandemic, supply chain disruptions, shifts in monetary policy, and geopolitical tensions. A range of financial and statistical tools was employed to assess the performance of a selected sample of hedge funds, using indicators such as annual returns, Sharpe ratio, and standard deviation. The findings reveal considerable variation in fund performance, largely depending on the nature of the strategies employed. While some funds delivered positive outcomes due to their flexibility and diversified instruments, others experienced significant declines as a result of weak risk management or reliance on narrow investment strategies. This research aims to provide a deeper understanding of the role hedge funds play in unstable investment environments and offers practical recommendations for investors and policymakers on how to approach hedge fund investments amid recurring financial crises.

Iraq’s agricultural sector is increasingly exposed to a wide range of risks that threaten its productivity, sustainability, and contribution to national food security. These risks include climatic hazards such as droughts, desertification, and irregular rainfall patterns, as well as economic risks stemming from input price volatility, market instability, and limited access to credit. Institutional risks also play a significant role, as inadequate infrastructure, inefficient agricultural policies, and weak organizational capacity hinder the sector’s resilience. These factors have collectively contributed to declining agricultural output, worsening rural livelihoods, and an alarming rise in food insecurity. This study aims to provide a comprehensive economic analysis of the risks affecting agricultural production in Iraq. It explores the structural weaknesses of the current risk management framework and identifies key policy gaps. In addition, the study examines farmers’ adaptive responses and evaluates the efficacy of existing support mechanisms. Based on this analysis, the research proposes a set of targeted policy recommendations to strengthen agricultural risk management and enhance the sector’s capacity to withstand future shocks. The research adopts a descriptive-analytical methodology, utilizing both quantitative and qualitative data. It draws from national agricultural statistics, international reports from organizations such as the FAO and World Bank, and recent academic literature. The findings indicate a critical lack of agricultural insurance, limited investment in early warning systems, poor adaptation to climate change, and weak market regulation. These shortcomings have increased the vulnerability of Iraqi farmers and constrained efforts to achieve sustainable agricultural development. The study concludes by emphasizing the urgent need for a national agricultural risk management strategy. Key policy recommendations include the establishment of a subsidized agricultural insurance scheme, modernization of rural infrastructure (particularly irrigation systems), enhancement of climate forecasting capabilities, and the promotion of public-private partnerships to foster innovation. Integrating risk management into Iraq’s broader agricultural development agenda

The study aimed to identify the impact of chameleon leadership behavior on financial inclusion by achieving the General Tax Authority's ambition to consolidate tax work within tax justice in order to increase its revenues and reduce tax evasion. The study also sought to establish chameleon leadership behavior based on precise scientific and technical foundations، because the loss of trust between taxpayers (the study population) and the tax administration، departments and branches of the General Tax Authority (the study sample)، leads to some taxpayers to refrain from submitting credible tax accounts. The study sample was chosen intentionally by the researchers، and they adopted two methods in their study methodology: the inductive method: in collecting information related to the theoretical aspect، and the analytical method in the practical aspect. From the above، the study problem can be formulated as follows: “To what extent does the adoption of chameleon leadership behaviors to manage the General Tax Authority in Iraq affect financial inclusion?” Based on the study problem، the study hypothesis is about: The impact of chameleon leadership behaviors on financial inclusion. To complement the scientific study plan and prove its hypothesis، the study concluded with the conclusions it showed، the most important of which is the application of chameleon leadership behavior as an indicator that distinguishes the General Tax Authority in financial inclusion and tax collection to achieve its goals، in addition to the trend towards maintaining current taxpayers and registering new taxpayers. It، also، reached the most important recommendations through the theoretical and applied side to reduce tax evasion، which is the utmost necessity for the General Tax Authority to benefit from the goals and dimensions of chameleon leadership in an environment characterized by organizational change.

The Directorate of Audit and Internal Control in Nineveh Governorate is one of the vital institutions that plays a pivotal role in maintaining financial and administrative integrity in government institutions، and plays a vital role in ensuring compliance with policies and regulations، and reducing risks that may affect the efficiency and effectiveness of government performance. In light of the rapid economic and financial transformations، it has become necessary to shift from the traditional method of auditing to risk-based auditing، which seeks to identify and evaluate potential risks that may hinder the achievement of institutional goals.

The hotel sector has gained increasing importance among researchers and decision-makers worldwide due to its significant impact on the economic and social development of societies and nations. Interest in this sector grew notably in the mid-20th century as it came to be recognized as a considerable economic and social resource, necessitating thoughtful strategies to maximize its potential. No effort or activity in the tourism and hospitality field can succeed without proper tourism and hotel planning, encompassing its various elements. Such planning ensures the viability of tourism as both a human activity and an economic contributor. This study aimed to highlight the importance of hotel planning in the development and sustainability of tourism services. The hotel sector is a key requirement for achieving sustainable development, serving as a primary resource for job creation, reducing unemployment, encouraging investment, establishing new tourism projects, and bolstering the central government’s budget with foreign currency. To achieve this objective, field data were collected by distributing 95 questionnaires to a selected sample of tourist hotels. The obtained data was subjected to a series of statistical analyses using SPSS. Among the key findings of the study was that sustainable hotel planning relies on monitoring environmental performance indicators (such as energy, water, and waste ratios) and implementing green strategies like recycling and the use of renewable energy sources. One of the most important recommendations is adopting an integrated resource planning and management system.

The capital structure is one of the essential elements in the management of commercial banks, as it directly affects their ability to face financial and economic challenges in Iraq. The banking sector has undergone significant fluctuations since 2003 due to unstable economic and political conditions. This research addresses the relationship between capital structure and financial risks in Iraqi commercial banks, aiming to highlight how banks organize their financial resources and their role in reducing the risks they may face. We will seek to analyze the various factors constituting capital and how they impact the stability of banks and their ability to sustain and grow in a complex economic environment.

This paper aims to analyze the impact of oil price fluctuations (2005 – 2022) on the performance of a sample of private Iraqi commercial banks. It seeks to determine whether this impact is direct or mediated through macroeconomic variables, using time series data for annual Brent crude oil prices and profitability and liquidity indicators for the banks. Multiple analytical methods were employed, including descriptive and inductive approaches, while the analytical method was used for the practical aspect. It was hypothesized that there a positive relationship between oil price fluctuations and indicators of profitability and liquidity، The paper reached several findings, the most significant being a negative relationship in the short term between oil price fluctuations and the profitability index, as well as a negative relationship between fluctuations and the liquidity index in the short term the paper recommends that policymakers and financial decision-makers monitor economic changes and design programs or scenarios that simulate oil price fluctuations to develop effective strategies. It also suggests reducing banking liquidity levels and enhancing bank activities to increase profitability

This research is an attempt to understand the role of oil reserves in addressing most of the imbalances that any country\'s economy suffers from. The importance of the research comes from the vital role that oil revenues play in reducing financial crises. It provides deep insights into how to manage these revenues in the presence of financial crises, which facilitates understanding the challenges facing oil-producing countries. By studying the experience of the Kingdom of Saudi Arabia and the State of Malaysia, valuable lessons can be derived about the plans and strategies necessary to manage these revenues, which enhances understanding of how to diversify the economy and reduce dependence on oil as a primary source of income. The research also sheds light on the economic situation of Iraq and the importance of the role of oil revenues, which helps in understanding the special challenges facing the country in managing its oil revenues. This research aims to study the extent to which oil revenues contribute to reducing financial crises in some sample countries (Iraq) by analyzing and evaluating strategies for managing oil revenues in the presence of financial crises. The research also aims to understand how financial crises affect oil economies and how these countries (Iraq) respond by adopting various financial and economic policies.

The oil sector represents the main artery of the Iraqi economy, and any investment and development in the oil sector has a clear impact on the rest of the other economic sectors. Due to the neglect and wars that Iraq has been exposed to, the infrastructure of the oil sector has been backward, and thus, the oil sector has not been able to keep pace with technological developments in the world. The research has tried to shed light on one of the most important problems facing the oil industry in Iraq and the controversy raised by the oil contracts in Iraq that were signed by the Ministry of Oil in 2010 between an opposing side and a supporting side, as they see that they are contracts limited to the service provided by foreign companies. Therefore, the goal was set to analyze the reality of foreign direct investment in the oil sector and also study. Iraqi oil service contracts in detail and a statement of the total revenues and losses achieved for the period 2004-2022; and to achieve the goal of the research, it was based on the hypothesis that the licensing rounds achieved in addressing the imbalances in the Iraqi economy, as they helped in developing the production capabilities and export capacity of the oil sector, but their impact was limited because the gross domestic product is affected by oil prices and not by the quantities produced. The research reached the necessity of setting an economic policy that works to modernize the Iraqi oil sector by defining it clearly, and that increasing economic growth is the main goal it targets.

This study aims to analyze the role of prudential monetary policy in confronting the global financial crisis inBrazil before and after 2008. The study focuses on how prudential monetary tools are used to reduce financial and systemic risks. The study consists of two chapters to shed light on this topic from theoretical and practical aspects. The first chapter includes the macroeconomic conditions and prudential monetary policy in Brazil before and during the crisis. In this chapter, a framework is presented on the macroeconomic conditions and prudential monetary policy in Brazil before and during the crisis, and its effects. The various tools used in this policy are also reviewed, such as capital and liquidity requirements, credit restrictions, and macro-financial supervision. This chapter aims to provide a comprehensive understanding of the foundations and practical measures of the Brazilian Central Bank (BCB) during the crisis and the coordination of macro policies. The second chapter includes the role of prudential monetary policy and macroeconomic management after the crisis and analyzes how the BCB's prudential tools are used and their impact on economic stability. The study concludes by summarizing the main findings and providing recommendations to strengthen the prudential monetary policy. It is emphasized that there is a need to strengthen the legal and regulatory framework to support these policies, improve financial oversight capabilities, and enhance coordination between different government agencies to ensure effective implementation of policies. It is emphasized that there is a need to follow global developments and adapt local policies to meet future challenges.

The research aims to know the impact of the role of cybersecurity risk management in achieving collective banking stability، because of the Iraqi banks in general and commercial banks in particular the importance of promoting economic and financial development and contributing effectively to the revitalization and development of the economy in the country and to achieve this، the research imposed a hypothesis that Iraqi private banks have an efficient system for managing cybersecurity risks in achieving banking stability To achieve the hypothesis، the current research relied on the analytical approach to clarify The relationship between variables and data analysis for the sample consisting of 6 commercial banks located in Baghdad for the years (2016-2023)، where the most prominent conclusions and recommendations were reached، including

This research aims to study the impact of adopting the dimensions of banking sustainability on enhancing the profitability of banks. These dimensions are represented by the economic, social and environmental dimensions, and to explore how to adapt the traditional operating structures of banks to the requirements and pressures of development towards sustainable investment strategies. The descriptive analytical approach was used to test the research hypotheses through a study. The relationship and influence between the variables investigated. The research sample represented a purposive sample of Iraqi banks listed on the Iraqi Stock Exchange (the Bank of Baghdad, the Investment Bank, and Somar Bank), where the questionnaire was adopted for measurement and appropriate statistical tests were adopted to test the hypotheses and reach conclusions. The results of the research indicated that the dimensions of banking sustainability (economic dimension, social dimension, and environmental dimension) play an important role in profitability in Iraqi banks listed on the Iraq Stock Exchange.

The study contained two variables, the first is artificial intelligence is a branch of computer and technology aims to find systems and applications that simulate the human brain in performing tasks, learning or thinking, and this science includes multiple techniques, including machine learning, through which complex problems are solved, data analysis and decision-making, which makes artificial intelligence an integral part of current and future daily life, the second is the insurance sector, which aims to provide safety from risks to the insured from risks such as accidents. The research focused on studying the mechanisms of introducing artificial intelligence programs from the work of insurance companies to facilitate and speed up the administrative and financial procedures of insurance companies with their customers, which led to the analysis of the performance of the Iraqi Insurance Company for the period. (2014-2022) Depending on the company's annual reports, through financial ratios and analysis of the company's performance with machine learning algorithms, the message reached a set of results, most notably the ability of artificial intelligence to analyze performance well, as well as providing certain algorithms that are better than others in analyzing the company's data specifically

This research aims to explore the impact of strategic intelligence, which includes its dimensions (vision, insight, partnership, organized thinking, motivation), on organizational prosperity, which consists of its dimensions (organizational innovation, intellectual capital, organizational infrastructure, competitive advantage, organizational agility) in the General Company for Food Products. To achieve this goal, a descriptive analytical approach was adopted, using a questionnaire as the main tool for data collection. A total of 91 questionnaires were distributed to managerial and technical leaders to ensure comprehensive representation of the target population, and the sample was selected using a purposive sampling method, focusing on individuals most familiar with strategic processes and the company's outcomes. The research reached a set of findings, the most notable of which is the existence of a significant impact of strategic intelligence on organizational prosperity, indicating that strategic intelligence plays an important role in enhancing organizational prosperity. The research recommends that organizations focus on strategic intelligence and its practices, given its role in enhancing decision-making, stimulating innovation, and contributing to improved performance, growth, and organizational prosperity

The researcher aims through his research to know the role of the independent variable (financial flexibility) with its indicators (equity multiplier, total debts to total assets, cash balance ratio, turnover ratio) in enhancing financial solidity (as a dependent variable) with its indicators (capital adequacy, ratio of owned capital to total deposits, asset quality, provision for doubtful debts to total assets). The research problem was represented in several questions, including: What is the impact of financial flexibility on financial solidity? To achieve the objectives of the study, the research hypotheses were tested in a sample of private Iraqi banks published in the Iraq Stock Exchange. A sample of (5) banks was selected, namely (Bank of Baghdad, National Bank of Iraq, Mansour Investment Bank, International Development Bank, Credit Bank) for a time series extending from 2016 to 2023. The financial analysis was adopted based on the banks' data available on the Iraq Stock Exchange website, in addition to a set of statistical programs and methods, including Excel and Eviews, to answer the questions of the research problem, test hypotheses, and analyze the relationships between the research variables. A set of conclusions was reached, the most prominent of which were: the existence of a significant impact relationship of financial flexibility indicators on financial solidity by 50%.

The current research aims to know the extent of the impact of strategic alignment with its dimensions (communication, governance, participation, infrastructure, skills) as an explanatory variable in organizational sustainability with its dimensions (creativity, commitment, empowerment, cooperation) as a responsive variable to reach appropriate mechanisms that enable Al-Mustansiriya University By exploiting the strategic alignment in achieving its organizational sustainability, and based on the importance of the subject of study in government organizations, realistic perspectives that simulate strategic and organizational thought were reviewed. The research begins with the strategic alignment, which is one of the relatively recent variables, and then the organizational sustainability to achieve a combination between them and a clear understanding and awareness of its concepts and objectives, so the researcher chose Al-Mustansiriya University as a field site to apply her study in, and relied on the analytical descriptive approach in completing this study, and data was collected from department directors The people numbered (96) respondents, and the questionnaire was relied upon to collect data, which included (45) items, in addition to the researcher\'s use of personal interviews, data, and field observations as tools to help in enhancing the results of the questionnaire, and the researcher relied on (IBM SPSS Staitics) program in processing and analyzing questionnaires, as well as using descriptive statistics methods (arithmetic mean, standard deviation, coefficient of difference, coefficient of determination (R2), simple linear regression, relative importance, Pearson correlation coefficient), while the most prominent conclusions were The researcher concluded that there is a good interest in the university in strategic alignment because it is an important tool that creates a stable work environment free of problems when adopting the dimensions of strategic alignment.

The adoption of a free trade policy after 2003, and imports without controls with the absence of measures to protect national production, contributed to the further deterioration of the activities of the manufacturing sector, and the decline in its contribution to the gross domestic product. The research problem stems from the adoption of a free trade policy after 2003 and the resulting adoption of a trade openness policy. The research aims to adopt trade policies that support the manufacturing sector in a way that serves the initial steps of the economic diversification process, as the deductive approach was relied upon through the descriptive analytical method to reach the research goal and prove. The most important conclusion reached by the researcher is the ineffectiveness of trade policy towards the industrial sector, due to the rentier orientation of economic policy. As for the most important recommendation, it is to strengthen the link between trade policy tools and other government measures to support the manufacturing sector, in a way that ensures raising its productivity performance, by operating idle energies based on available local resources