JOURNAL OF ADMINISTRATION AND ECONOMICS

This research aims to demonstrate the relationship between the internal nature of money supply and the effectiveness of monetary policy in Iraq for the period (2004-2016), and the nature of the causal relationships between money supply,

Economic stability is the most important objective of different economic policies,
whether in the short term, i.e. reducing economic fluctuations or medium and long
term to the level of potential output and inflation target. The second is full
employment, and the third is to avoid large and persistent increases in the overall
price level, which means maintaining inflation levels. The low degree of financial
discipline in Iraq has a negative impact on achieving economic stability due to the
uncontrolled expansionary fiscal policy, mostly to the consumer and military side
due to the security situation, and despite the attempts of the Central Bank of Iraq to
carry out a process of monetary sterilization to sterilize the negative effects of
undisciplined fiscal policy, but it did not The desired economic stability is achieved.

Environmental studies have become widespread in this era not because they are
notable subjects of attention and diligence, but to exacerbate the problems of the
environment and the accumulation of the harmful effects of uncontrolled economic
activity, represented by the phenomenon of global warming, acid rain and the wear of the
ozone layer, as well as the abandonment of the rights of future generations in the available
natural resources, Even the scope of the impact extended to the developmental concerns
of countries and international institutions, where the financial allocations doubled to face
these problems at the expense of building the material base for sustainable development,
including the basic structures. In light of this situation, researchers have to investigate the
causes of this phenomenon and the prospects for its development in addition to
investigating the most appropriate and least expensive ways to address the repercussions
of the deviant relationship between man and his environmental basins, or adapt to it.
Despite the division of those interested in this vital issue and their distribution to schools and streams remained their common concern and one is how to maintain the natural
spaces that contain human clean and balanced. This research deals with an important
subject of these intellectual concerns, which is the close relationship between the
environmental footprint and environmental pollution, since the beginning of the industrial
revolution changed the usual face of cities and villages and the diversity of human activity
after it was exclusively agricultural rent, and this has resulted in all serious problems,
especially the pollution of the environment. Water-air-soil).

The research aims to study and analyze the impact of some industrial indicators on
the industrial gap (the difference between Arab industrial exports and imports),
which represents Arab industrial exposure, as well as measure this impact
for the period 2000-2015 through the use of Eviews9. The study concluded that there
is a structural imbalance in the Arab GDP through a decrease in the share of commodity
sectors in this product, a weak contribution of the added value of the manufacturing
industry, a decrease in the contribution of industrial labor in the total labor
force and its negative impact on industrial labor productivity. The manufacturing
branches for light consumer goods accounted for 33% in 2015, while capital goods
accounted for 4% of the total value added of the Arab manufacturing industry. On
the quantitative side, it was concluded that industrial exports and imports only have
a significant impact on the Arab industrial exposures. And to seek a structural
change in the structure of the Arab manufacturing industry in favor of capital goods
that play an important role in the national economy, review the structure of trade of
manufactures, and focus on the intra-Arab trade mainly. He tended to push forward
the joint Arab industrial work as a method of this era, which is adopted by international
groups and pre-empted by developing countries.

The study dealt with the important issue of preparing for the era after the depletion of
oil wealth, which depends on the Iraqi economy completely in an attempt to put a range
of alternatives under study in order to make it back to the oil exposed to depletion one
day..
Therefore, this study presented a range of energy alternatives, especially renewable
energy, clean and away from the depletion of fossil fuel depletion and polluting the
atmosphere at the same time, in order to sustain development and enjoy future generations
of energy right as enjoyed by the current generation.

The process of reforming the economic policy and its components, especially both
fiscal and monetary policy in light of the current Iraqi economic situation, is necessary to
correct the economic imbalances in order to avoid the negative effects of the problems and
economic crises and then raise economic growth rates as they are the most important means
that economic policy can use to correct those Imbalances.
In this research we will try to touch the possibility of this reform after the manifestation of
the nature of these policies during the past period and the effects of them, especially after
several of the mechanisms that have aggravated the economic crises in Iraq. The research
reached the need not to rely on recipes ready reproduced from other countries are not
compatible with the nature of the Iraqi economy and structure.

The production of products suitable to the needs of customers and low cost is the only
way to remain the economic unit in the labor market, because the incompatibility of
products will lead to the emergence of untapped energies (human and material) to bear
the cost of the production units, which leads to high cost of the unit produced and thus
reduce sales Although untapped energy costs are one of the hidden costs of external
failure, improving product quality will lead to their elimination. The aim of the research
is to demonstrate the knowledge pillars of quality costs, as well as the role of improving
The research was based on a key premise (improving the quality of economic products
helps reduce unused energy costs). The research draws on a number of important
conclusions. One of the hidden costs of external failure is the unused energy costs. It may
amount to 90% of the total cost of external failure, which is directly related to the number
of units returned from customers, which arise because of the customer\\'s reluctance to buy
products of the economic unit as a result of receiving products inappropriate for use. The
most important recommendation is to use the Taguchi quality loss function to calculate
untapped energy costs (hidden quality costs) without any other methods because they are
based on mathematical processes and devoid of bias and subjective estimation.

The research aims to examine the impact of the e-payments system and the credit
information Exchange system and to compare their impact among Iraqi banks registered
in the Iraq market for the securities and banks selected in the research sample (Iraqi
Central, commercial Gulf Bank, United Investment Bank, Agricultural cooperative Bank,
and researchers designed the resolution designed to achieve the objectives of research and
test its hypothesis to gain access to the extent to which banks apply Sample search for
internal controls of general procedures, application, security procedures and protection of
proposed applications based on manuals, standards, guidelines and international
frameworks, have been collected analysis of the resolution data distributed to 89
individual section and department managers (payments, credit, calculators, supervision
and inspection) for each bank of the research sample. In view of this, a number of
conclusions were reached, the most important of which were the existence of internal
controls that did not evolve, despite the development of the e-payments system and the
credit information Exchange system. The weakness is uneven among the research sample
banks but they are the strongest in the central bank of Iraq for being the owner and
administrator of the systems. The researchers have recommended that international
manuals, standards and guidelines for internal control procedures should be followed to
ensure that Iraqi banks improve their electronic systems in order to reduce their
vulnerabilities

The seasonal fluctuations affecting the financial position, the result of the activity of
companies and the sudden fluctuations of the capital markets have made the annual
financial statements lose much of their usefulness especially the appropriate (predictive
capacity, appropriate timing, and feedback). Therefore, there was a need to prepare
financial reports for periods less than one fiscal year (interim financial reports) with the
aim of providing immediate, timely and continuous accounting information throughout
the year to investors and stakeholders, especially those dealing in securities markets, to
reduce the degree of uncertainty when forecasting expected profits and dividends. In
addition to relying on these reports in making investment and credit decisions, provided
that these reports are examined by an independent auditor, it has also been concluded that
the financial statements alone are not sufficient to evaluate the company\'s performance
and prospects. In order to determine the level of disclosure required by the authors of the
financial statements and focused on (MD&A) and the need to prepare with the financial
statements, and all these things require the activation of laws and legislation obliging
companies participating in the Iraqi market for securities need to submit interim financial
reports after the process of examination, and prepared (MD&A) interim Include
disclosure requirements for interim financial reports.
Therefore, the researchers\' interest in this subject is to highlight the interim financial
reports and the international standard (2410) related to the examination process, and to
highlight the (MD&A) in terms of its concept, importance, objectives and requirements
for preparation and examination, in preparation for the importance of applying the
international standard (2410) examination of financial reports. And the formulation of a
proposed interim MD&A model to be approved by the listed companies of the Iraqi Stock
Exchange and proposed procedures for its examination. The research reached a number
of conclusions, the most important of which are: There is no legal text requiring the
shareholding companies listed in the Iraq Stock Exchange to examine their interim
financial reports before submitting them to the Commission and the market. There is no
directive to prepare and examine (MD&A) within the requirements of disclosure of
interim financial reports, as is the case in some international and Arab countries. In light
of the above, the research recommended the necessity to amend the disclosure instructions
issued by the Securities Commission and add to it a text that obliges shareholding
companies to examine their interim financial reports before submitting them to the
Authority and the market, and the responsible authorities to adopt the international
standard (2410) when examining the interim financial reports. Adopting the MD&A
Proposal Form and the Proposed Procedures for its Screening Services to guide the
members of the profession when preparing and examining the MD&A.