Iraqi Journal For Economic Sciences

The aim of the research is to know the impact of financial strength measured by the index (profitability, capital adequacy, and liquidity) on financial stability, to identify the strength of the financial position of private Iraqi commercial banks listed on the Iraqi Stock Exchange, represented by the (Z-SCORE) index, and to indicate which sample banks were selected. The research is the most stable, and for the purpose of achieving the research objectives, the main hypothesis was adopted (that financial soundness has a positive role on achieving financial stability). The research population was represented by a sample of five private Iraqi commercial banks, represented by (Al-Mansour Investment Bank, Iraqi Credit Bank, National Bank of Iraq, Baghdad Bank, and Iraqi Investment Bank), and the descriptive analytical approach was relied upon for the annual financial statements published in the Securities Commission for the period From (2016 - 2023). The researchers have reached a number of conclusions, the most prominent of which is the presence of an effect of financial strength in achieving financial stability. The banks in the research sample enjoy financial stability as they have good financial strength that conform to the specified ratios approved by the Central Bank of Iraq and the Basel Committee. The researchers presented a set of recommendations, the most important of which is the need for banks to focus on financial strength indicators, represented by (profitability, capital adequacy, and liquidity), by evaluating performance, as they are among the most expressive indicators of the strength of commercial banks’ financial positions.

Agriculture is considered a fundamental element representing a primary source of food security and employment opportunities for the unemployed in the Iraqi economy. However, agriculture has been affected by several factors, including government support and trade policies. This research aims to analyze the effectiveness of these policies in supporting the agricultural sector, identify their strengths and weaknesses, and assess their impact on economic development. The researcher\'s most significant finding is that the continued decline in the production of industrial and oilseed crops reflects the weak economic viability of these crops and a lack of attention to agricultural diversification policies, leaving the sector vulnerable to fluctuations in grain production alone. It can be said that 2023 marked a turning point. Structurally, Iraqi agriculture tends to focus on grains at the expense of other crops, amidst a growing water and environmental crisis. Consequently, despite the expansion of cultivated areas, the overall agricultural performance in Iraq in 2023 was characterized by a decline in crop diversity and low productivity, resulting from water scarcity, reduced government support, and fluctuating climatic conditions. This necessitates the adoption of integrated agricultural policies aimed at improving water resource management and encouraging sustainable and diversified agriculture to ensure national food security. The researcher\'s most important recommendation is the need to reactivate government support for farmers through subsidized loans and reduced prices for agricultural inputs, especially for non-cereal crops (such as vegetables, oilseeds, and industrial crops), in order to encourage agricultural diversification and reduce dependence on a single crop.

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The strategic planning process involves defining an organization\'s vision, mission, and long-term goals; analyzing its internal (strengths and weaknesses) and external (opportunities and threats) environments—often using SWOT analysis—and then formulating, implementing, and evaluating the strategies necessary to achieve those goals. It serves as a roadmap, ensuring that efforts and resources are directed effectively and systematically. Strategic planning is a necessity, not a luxury, for small and medium-sized enterprises (SMEs), playing a vital role in enabling them to survive and grow in a rapidly changing and highly competitive business environment. Its role in enhancing competitiveness is evident through directional guidance and goal clarification. Strategic planning helps organizations set clear, specific, and long-term goals, providing a framework for daily decision-making. It also allows SMEs to focus their limited resources on activities that generate maximum value and improve decision-making. Analyzing the internal and external environment provides a deeper understanding of the market, competitors, and internal strengths and weaknesses, enabling management to make well-informed and sound decisions rather than relying on knee-jerk reactions. Furthermore, it fosters adaptability and resilience in a volatile business environment. Strategic planning enables SMEs to anticipate and prepare for changes, allocating resources in a way that allows them to adapt quickly to economic and technological shifts and customer needs, thus reducing risks and achieving a sustainable competitive advantage. Strategic planning encourages organizations to identify and develop their core competencies (such as excellent customer service or specialization in a specific product) and capitalize on unique market opportunities, helping them build a competitive advantage

The research aims to determine the relationship between bank credit volume and non-performing loans in light of the strength of the banking sector market in Northern and Western European countries during the period 2010–2023, taking into account macroeconomic variables such as GDP growth, interest rates, and inflation. The research relied on official financial and banking data for several European Union countries. The nature of the research variables and the size and shape of the research sample, which produced a panel data model, required the adoption of multiple regression to analyze the relationship between market power and banking outcomes. The results showed that increased banking market concentration is associated with increased credit volume granted to the private sector and a reduction in the proportion of non-performing loans, after controlling for economic variables. These results provide clear evidence that market power plays an important role in enhancing the efficiency and stability of the banking sector and contributes to expanding lending while reducing credit risks. The research also provides practical recommendations to enhance the role of major banks in directing credit and managing risk, while maintaining fair competition in the banking market.

The study of inflation in Iraq holds significant importance due to its direct impact on economic stability and living standards. Since 2004, Iraq has faced multiple economic challenges resulting from political and security conditions, heavy reliance on oil, and fluctuations in the exchange rate of the Iraqi dinar. These factors have contributed to volatile inflation rates, which in turn have affected individuals’ living conditions and caused economic activity fluctuations. This research aims to measure and analyze the effect of several macroeconomic indicators-namely, financial depth, trade openness, nominal exchange rate, and the annual change rate of oil revenues—on the inflation rate in Iraq during the period (2004-2023). The study employs an analytical econometric approach using the Autoregressive Distributed Lag (ARDL) model. Key findings include a positive and significant relationship between financial depth and the annual change in oil revenues with inflation, while trade openness and the nominal exchange rate showed a negative and significant relationship with inflation. Among the main policy recommendations are controlling the money supply and liquidity in line with actual economic growth to avoid inflationary pressures caused by increased aggregate demand, and promoting investment in export-oriented industries by supporting local industries capable of competing internationally, thereby reducing the trade deficit and providing local alternatives to imported goods.

This research aims to demonstrate the role of tax engineering in increasing the efficiency of the Iraqi tax system in Iraq’s as it represents a mechanism that contributes to improving the tax system and has a positive impact on non-oil revenues in Iraq, To achieve this goal, the deductive approach was used, relying on the descriptive analytical method, the efficiency indicators of the tax system for the period (2010-2024) were used to determine its effectiveness in the Iraqi economy. It was concluded that tax engineering has not been fully adopted in the tax system due to bureaucratic complexity and reliance on traditional estimation methods, with the lack of regulatory financial outputs. Accordingly, it is necessary to utilize tax engineering mechanisms to modernize the tax system’s methods, enabling Iraq to expand its tax revenues, which will enhance the state’s general revenues

This study aims to identify the economic and social characteristics of a sample of families residing in residential apartments in Erbil, Iraq, for the year 2025. The study used the economic and social characteristics of apartment residents as independent variables, with demand as the dependent variable. The study adopted an inductive approach by distributing a questionnaire to a sample of 460 heads of households living in residential apartments. The Ordinary Least Squares (OLS) model was used to analyze cross-sectional data. One of the most significant findings of the study is the statistical significance of the variables examined, and that the decision to own an apartment is not merely a financial decision, but rather the result of the interaction of a wide range of economic and social characteristics. The results of the econometric model also indicate that financial factors play the most prominent role in influencing the demand for residential apartments in the city of Erbil.As for the most important recommendations of the study, they include the necessity of developing installment and mortgage financing programs by encouraging banks to provide flexible and affordable payment plans that are compatible with households’ purchasing power, thereby increasing opportunities for home ownership. In addition, it is important to align apartment prices with income levels by regulating prices within acceptable limits through fair pricing policies or by providing government support or incentives to developers to supply housing units at affordable prices.

The research aims to identify the concept of economic feasibility and the stages it goes through, starting with the initial feasibility to the final stage of investment decision-making, and to identify the relationship between economic feasibility and project management. The research reached several results, including: The economic feasibility study of the investment project plays a fundamental role in accepting or rejecting the project, as well as determining profitability and avoiding loss, as the goal of the study is to provide accurate numerical results. It is recommended that numerous studies be conducted to apply feasibility studies in project development to ensure the success of projects in other sectors, such as construction, education, and others

Over the past five years (2020-2025), digital transformation has emerged as a key driver of global economic growth, innovation, and productivity. While the rapid integration of digital technologies has accelerated economic development in many parts of the world, it has also deepened the digital divide between and within countries. This divide—manifested in unequal access to the internet, digital infrastructure, skills, and opportunities—poses significant challenges to inclusive and sustainable development. This study explores the dual impact of digital transformation: its potential to improve economic performance and its role in exacerbating socioeconomic disparities. By analyzing emerging technologies such as artificial intelligence, blockchain, and the Internet of Things, the study aims to identify opportunities and threats in the digital age

This research aims to explore the pivotal role of cybersecurity in supporting the goals of sustainable development by highlighting its contribution to promoting digital justice and reducing the digital divide among different social groups. In the context of rapid digital transformation, digital justice has become a fundamental component of inclusive development that leaves no one behind, particularly marginalized and vulnerable groups. The study is based on the main hypothesis that the development of cybersecurity policies and strategies directly contributes to achieving digital social justice by ensuring digital protection and equal access to digital resources and services. The study adopted a descriptive-analytical methodology, relying on a review of recent literature and the analysis of international reports and data issued by organizations such as the United Nations, the International Telecommunication Union, and the World Bank. It also included a comparative analysis of leading countries’ experiences in cybersecurity and examined the impact of those experiences on digital justice indicators, including digital empowerment of women, protection of children’s rights online, and ensuring freedom of access to information. The findings revealed that countries with comprehensive national cybersecurity strategies have made significant progress in bridging the digital divide and achieving digital equality across gender and geographical regions

This research primarily aims to analyze and evaluate the substantive impact of documentary credits on financing foreign trade operations, through an applied case study at \"Al-Wahda Bank – the Credits and External Remittances Center in the Eastern Province.\" To achieve this objective, the study adopted field observation, a review of specialized literature from books, periodicals, and previous studies, in addition to analyzing secondary data collected to accurately describe procedures and outcomes. The study concluded with a set of key findings, most notably confirming the pivotal and vital role that documentary credits, particularly irrevocable and confirmed ones, play as one of the most important financing tools and reliable payment mechanisms in international trade. The results demonstrated that the bank\'s clients at the mentioned center heavily prefer relying on this type of credit due to the high levels of security and guarantee it provides for both parties, thereby bolstering their confidence in concluding commercial transactions. In light of these findings, the research put forward a series of strategic recommendations, including: the necessity of conducting an in-depth study of the unprecedented quantitative surge in the volume of credits during the years (2023-2024) to analyze the underlying factors behind this remarkable success and replicate it in the future; enhancing financial and operational risk management frameworks and monitoring operational costs to mitigate sharp fluctuations in profit margins; and working on increasing and developing human resources by hiring additional competencies to keep pace with the steady increase in transaction volume while maintaining service level and quality.

The research aims to analyze the factors affecting labour demand in the Iraqi economy during the period (2004-2022). To achieve this goal, the research used the deductive approach by using theoretical literature to analyze and study labour demand and variables affecting labour demand in economic theory, while in the applied part, it was from an analytical aspect of labour market data in Iraq. The research reached a main conclusion that \"the reason for maintaining labor demand is due to the weak operational flexibility of most sectors in the Iraqi economy, especially the oil and agricultural sectors and the manufacturing sector, which led to the concentration of most of the labor force in the organized and unorganized services sector, which is characterized by high operational flexibility compared to those sectors. \"The study recommended the necessity of focusing employment policies on creating job opportunities for the unemployed and increasing employment levels by taking measures to encourage private sector activities in areas such as agriculture, industry, technology, services and informal sector activities to increase the level of demand for work in Iraq, provided that these policies are based on the results of scientific studies that have undertaken the task of measuring and identifying the factors affecting the demand for work and measuring the operational flexibility of production and service activities.

Disguised unemployment is a reference to the accumulation of employees in government departments more than their needs in a way that causes waste in human energies on the one hand and financial waste on the other hand, this research consists of the two main axes, namely the theoretical axis and the practical axis, (in the first axis the research focused on the concept of unemployment and its types and causes of occurrence with its effects and in the second axis the research relied on the statistics issued by the planning department in The General Directorate of Education of Halabja Martyr With reference to the regulations of the basic and preparatory schools system of the Ministry of Education in the Kurdistan Region, the main purpose of this research is to examine the existence or absence of disguised unemployment in the education sector in general and the education of Halabja as a model for the school year referred to, and the most important results reached by the research is the existence of disguised unemployment in Halabja education by (51.57%).

This study examines the impact of a rentier-based economic structure on the Iraqi economy, highlighting how reliance on oil revenues has exacerbated the symptoms of the “Dutch Disease” and weakened the performance of non-oil productive sectors. Based on the assumption that economic mono-dependency undermines competitiveness and induces structural imbalances, the research aims to analyze and measure the effect of oil revenues on Dutch Disease indicators in Iraq over the period 2004–2024, using the Autoregressive Distributed Lag (ARDL) model. The findings reveal a significant positive relationship between oil revenues and the booming sector, alongside an insignificant relationship with the lagging sectors. The study concludes with strategic recommendations aimed at diversifying the economic base and fostering sustainable development.

The research aims to determine the nature of the correlations and the impact between the study variables represented by (artificial intelligence) as an independent variable with its dimensions \"expert systems, chatbots\" and (electronic service quality) as a dependent variable with its dimensions \"availability and comprehensiveness of information, ease of use, response, confidentiality and security\", which leads to knowing the possibility of using artificial intelligence applications to improve the quality of electronic services at Al-Tayf National Bank. The questionnaire was used as a measurement tool to collect data and information, which included (40) paragraphs divided equally between the main research variables, and was distributed to the research sample of (90) individuals from Al-Tayf Islamic Bank employees. The researchers relied on the descriptive analytical approach to analyze and interpret the data, and a set of statistical methods were used in analyzing the data, including (arithmetic mean, standard deviation, relative importance, Alpha-Cronbach coefficient, Pearson correlation coefficient, Z test, F test, in addition to using some statistical programs, including (Spss v.28, smart pls_4) to reach The researchers reached a set of conclusions, the most prominent of which was (there is a significant impact of artificial intelligence on the quality of electronic service, and therefore the availability of artificial intelligence in the bank under study will lead to supporting and enhancing the quality of electronic service)..

This research aims to assess investment portfolios using a scientific approach that relies on return and risk, based on the Prospect Ratio model. Accordingly, the research problem arises in the form of a key question: \"Does the Prospect Ratio model contribute to providing objective and accurate results regarding investment portfolio performance?\" To achieve the research objective, the study adopts a sample that includes all companies listed in the Iraq Stock Exchange Index (IXS60), classified as a weak-form market, and all companies listed in the Dow Jones Industrial Average Index (DJIA30), classified as a semi-strong market, covering the period from 2014 to 2023, with a total of 13,124 observations. The research has led to several key conclusions, most notably that incorporating skewness and kurtosis in the downside returns within the Prospect Ratio provides more accurate insights into performance. Among the most significant recommendations, the study emphasizes the importance of guiding investors in financial markets to evaluate their investment portfolios using multiple models rather than relying on a single model to ensure a comprehensive assessment. Additionally, investors should conduct periodic and systematic evaluations of their portfolios.

The current research aims to identify the relationship of association and influence between strategic momentum as an independent variable with its dimensions (collective commitment, visions (shared insight)) in strategic risks as a dependent variable, with its dimensions represented by (strategic risks of documents and information, strategic risks of human resources, strategic risks of organizational culture). The descriptive analytical approach was adopted as an approved scientific approach in analyzing and interpreting the study data, so that the questionnaire would be the measurement tool for collecting data and information, which included (27) paragraphs distributed to the study sample of (60) individuals as a deliberate sample who represent the senior and middle leadership in the Planning Directorate. Of these, (53) questionnaires were valid for analysis. A set of approved statistical methods were used to analyze the data, including (arithmetic mean, split-half, coefficient of variation, standard deviation, Cronbach's alpha coefficient, factor analysis, skewness and flatness test, confirmatory factor analysis, Pearson correlation coefficient, coefficient of determination (R2), test (Z), test coefficient (T), test coefficient (F), multiple regression analysis) and using some ready-made statistical programs, namely (SPSS V.28, AMOS V.26, Microsoft Excel V. 2010), the researchers reached a set of results, the most prominent of which was (the existence of a significant impact of strategic momentum on strategic risks in their dimensions, and thus the availability of strategic momentum in the directorate is of utmost importance to be used in influencing strategic risks and reducing them or reducing their effects). The research also came out with a set of recommendations that would enhance the strengths and address the weaknesses in the directorate under study.

The researchers aim through this research to diagnose the reality of the digital gap represented by the difference between the digital material and software needs in the field of modern technologies in the office of the Iraqi Minister of Education and some of its affiliated departments and the available capabilities, whether at the level of providing these technologies and devices or the availability of functional cadres capable of working and dealing with them to limit and reduce them to the maximum possible extent, which will in turn be reflected in the high level of job performance required that the ministry aspires to achieve among its employees. To achieve this, the descriptive analytical approach was the approach that was adopted to identify the correlation and influence between the main and sub-research variables represented by the independent variable of the digital gap with its sub-dimensions (digital skills and confidence in technology) and the dependent variable represented by job performance and its sub-dimensions (task performance, creativity and contextual performance). To obtain the data, the researchers distributed a questionnaire formulated according to the five-point Likert scale to the research sample, which numbered 133 individuals. A set of statistical programs was also used, such as (Spss Version 28.0, AMOS V.26)., Microsoft Excel V. 2010) and data analysis through a set of approved statistical methods such as (Cronbach\'s alpha, split-half, factor analysis, confirmatory factor analysis, skewness and flattening test, arithmetic mean, standard deviation, Pearson correlation coefficient, simple regression coefficient, and multiple liner regression). The research reached a number of results, the most prominent of which was the existence of a correlation between trust in technology and job performance.

The researcher aims in the current study to understand the relationship and influence between occupational health and safety and adverse employee behaviour in the Baghdad/Karkh Health Department, one of the departments of the Iraqi Ministry of Health. This study focuses on the main axes represented by (occupational health and safety) and the extent of their impact on adverse employee behaviour, including (adverse behaviour toward production, adverse behaviour toward property, aggressive behaviour toward colleagues, and adverse political behavior). In order to achieve the study objectives and answer its questions, the Baghdad/Karkh Health Department was chosen as the study population. The study sample consisted of 130 employees, and the sample was randomly selected. The study relied on a questionnaire to collect the necessary information and data, consisting of (41) paragraphs distributed across the study variables. In addition to diagnosing the reality of the organization that is the focus of the research, the descriptive analytical approach was used, as it is the most important scientific research method and helps diagnose and study the reality more accurately. To obtain the desired results, a set of statistical methods was used, the most important of which were (arithmetic mean, standard deviation, relative importance, and factor analysis). The study used statistical software (Spss v.28), and the most important results reached by the study are: the existence of a statistically significant inverse correlation between occupational health and safety and adverse behaviour of employees in its dimensions (adverse behaviour towards property, adverse behaviour towards production, aggressive behaviour towards colleagues, adverse political behaviour). This means that the availability of occupational health and safety is of utmost importance.

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