Economic Studies

This study aims to demonstrate the impact of begging, particularly its economic effects, which represent a drain on material resources and a weakening of human capabilities, along with its subsequent social and security repercussions. This is achieved by clarifying the methods employed by beggars, the justifications and primary reasons for begging that perpetuate it, and effective means of confronting and combating the phenomenon of begging in general and in Iraq specifically. The study also proposes strategies for addressing the phenomenon of begging in Iraq.

Documentary credits are among the most important services provided by banks today. They form the basis of commercial activity and are one of the most important means of payment in foreign transactions. They are a newly introduced contract, necessitated by the need to provide security for both the seller and buyer. The entry of Islamic banks into the world of foreign trade posed a major challenge, as they adopt a system based on non-usury. Commercial banks deal with the opening of documentary credits on the basis of loans and interest. This necessitated Islamic banks to address them in a manner that does not conflict with Islamic law. Financing is either a good loan, a profit-sharing agreement (murabaha), or entering into a mudarabah (species-based partnership) or musharakah (partnership) contract with the customer. Through this research, we will attempt to define the mechanism for opening documentary credits in both commercial and Islamic banks, clarifying the differences between the two and demonstrating the extent of Islamic banks' commitment to Sharia provisions compared to positive laws. The research reached a set of conclusions, the most important of which is that the Islamic bank bears full responsibility for the murabaha approval of imported goods. The bank must possess the goods and then transfer them to the customer, which may incur the loss or damage of the goods due to their lack of experience in trade. The most important recommendations emphasize the need to tighten oversight of the methods used by Islamic banks regarding documentary credits to ensure they are free from prohibited usury

The aim of this study was to analyze the role of the tourism sector in supporting the Iraqi national economy from the perspective of a sample of administrative leaders in premium hotels in Baghdad Governorate, namely the Rashid Hotel, the Mansour Hotel, and the Palestine Hotel. The problem of the study lies in questioning the actual role of the tourism sector in supporting the economy, especially in a country dependent on oil revenues, and revealing the most prominent strengths and weaknesses that prevent this role from being fully realized. To achieve these objectives, the study relied on five main axes: tourism revenues and contribution to the gross domestic product, job creation and human resource development, promoting investment and sustainable development, enhancing public image and standing, and developing infrastructure and public services.

This research aims to analyze the impact of change management—including its dimensions of strategic planning, effective internal communication, employee training and development, and employee participation—on the efficiency of organizational performance, as reflected in operational productivity, service quality, customer satisfaction, and employee satisfaction. The study employed a descriptive-analytical methodology, selecting a sample of 241 employees from a total population of 643 employees working in major hotels in Baghdad. A questionnaire consisting of 30 items was distributed and analyzed using descriptive statistics, correlation coefficients, and linear regression analysis. The results indicated a strong positive relationship between change management and organizational performance efficiency. Internal communication and strategic planning significantly enhanced quality and productivity, while training and employee participation were associated with higher job satisfaction. The research concluded that the effectiveness of change management depends on the integration of all its dimensions and recommended strengthening internal communication channels, investing in continuous training, and establishing performance indicators that link change initiatives to organizational outcomes.

This research examines the financial role of oil in Iraq, where petroleum revenues constitute the primary source of public budget funding in the absence of effective economic diversification. It explores the theoretical framework of oil-based finance and rentier economics, and analyzes the historical development of Iraq’s oil sector in terms of production

The current research aims to provide a scientific framework on artificial intelligence and determine the impact of using artificial intelligence on audit quality in light of digital transformation. To achieve this goal, and by adopting the descriptive, inductive, and analytical approach,