University of Kirkuk Journal For Administrative and Economic Science

The energy sector is an important pillar in the development plans of each country، and countries may differ from each other in relying on energy sources. Since societies came under the concept of the state، governments have started to use the available resources in order to provide the basic requirements of society. The concept of energy does not differ، but its classification It may differ from one country to another، and the specific theories of energy sources، especially the depleted ones، differ، due to the presence of factors affecting the supply and demand for these resources، which requires theoretical and applied studies to know their future course.
And that the relationship of energy sources with environmental pollution has become a matter of controversy and the focus of many studies، as climate changes have proven that energy consumption has a clear impact on the changes that have occurred on the environment. The other advocates environmental protection and aims to limit growth in order to help the ecosystem to renew itself. The research problem can be identified in light of the main questions addressed، namely:
Q1: What are the philosophical and intellectual foundations for the concepts of renewable energy and the environment?
Q2: What are the effects generated by the use of energy?
Q3: What is the reality of the indicators of renewable energy uses?
The research is divided into three sections، the first section includes renewable energy (theoretical understanding and the path of development) ، the second topic: the reality of renewable energy uses and their environmental impact، and the third topic: drawing up policies in the development of renewable energy in Iraq.

The research aims to show the comparative advantage of Iraq in the field of renewable energy, as well as to show the impact of the curse of depleted resources on the future of renewable energy in Iraq. The research concluded that there is a comparative advantage for Iraq in the field of renewable energy, in addition to the effects of the curse of depleted resources represented by Iraq's positioning of the lowest positions in the indicators of international governance; Which represents a challenge to Iraq’s comparative advantage, which increases the costs of renewable energy, and thus renewable energy projects in Iraq become lost projects that represent a waste of economic and financial resources resulting from the depleted resource, which is oil, and the continuation of these indicators (governance) in this way will create what is known as the resource curse. renewable energy in Iraq.

The goal of the research is to concentrate on, the importance of renewable energy and its contribution to achieving sustainable development, as the research problem revolves around what is the renewable energy do to reach sustainable development , the most important results were represented in the positive contribution of renewable energy to achieving development by contributing to the achievement of some of its goals, such as securing clean energy consumption at suitable prices. while The most prominent recommendations came for need to encourage and support investment in renewable energy projects due to its great importance in all areas of life.

Economic development has historically been closely linked to the increase in the use of energy from traditional sources, which was accompanied by an increase in the emission of greenhouse gases. This necessitated the search for new energy sources that could help reduce harmful emissions and separate this simultaneous link, in the light of which the use of renewable energy technologies was guided, to provide access to clean energy services and meet the energy economy need. Especially since delving into renewable energy implies that it is a hierarchy of goals and restrictions according to global, regional or local considerations, allowing the creation of the necessary ingredients to contribute to achieving the goals and objectives of sustainable development, including obtaining energy from renewable and safe sources to reduce negative effects on the environment and health caused by climate changes. Mitigation of dangerous changes in climate is seen as one of the strong reasons behind the increased use of renewable energy worldwide. The research aims to address the importance of renewable energies to enhance the efficiency of energy use in light of the current challenges and their repercussions in the extent of accelerating the achievement of sustainable development goals, as well as Iraq's serious attempts to develop work in this field to match the requirements of the local environment. The research stems from the premise that sustainable development is a function of renewable energies. The research reached a number of conclusions and recommendations, the most important of which is that the initial costs of establishing renewable energy plants are high, which requires careful planning before starting the implementation process. He recommended the necessity of paying attention to the technology of using renewable energies and developing working methods in it to comply with the environmental conditions in order to achieve the dimensions of sustainable development

Renewable energies contribute at varying rates ifIt was compared to the total energy in the economies of developed and developing countries alike, according to the importance of relying on it between one country and another as a result of the difference in their policies and how they deal with environmental variables and indicators, as well as the direct and indirect effects resulting from their use in sustainable development, given that renewable energies are a fundamental pillar in achieving sustainability. The research aims to clarify the role of renewable energies in the sustainable development of selected countries according to their income levels for the year 2019 based on the financing flows of the total public renewable energies as well as the sustainable development index.

This research aims to measure and analyze the impact of renewable energy consumption on global oil prices and to show the impact of these two variables on the growth of the Iraqi economy, based on the deductive approach and using the descriptive and quantitative methods (econometric models) based on annual data for the period (1965-2020) with regard to measuring the impact of consumption Renewable energy in global oil prices, and quarterly data for the period (2004q1-2020q4) regarding measuring the impact of oil prices and renewable energy consumption on the gross domestic product in Iraq, and the study found a weak inverse relationship between global consumption of renewable energy and global oil prices, as It concluded that there is also a weak inverse relationship between global consumption of renewable energy and GDP in Iraq, while there is a direct relationship between global oil prices and GDP in Iraq, and therefore these results portend an economically unsecured future for Iraq if its economy remains rentier and the world continues to The development of renewable energy sources, which calls for the development of economic policies that take into account the development of economic sectors and other sectors (industry, agriculture’ tourism) to increase its contribution to the formation of its gross domestic product in Iraq and to provide sources of financing for the state’s general budget.

Renewable energy is an important source of energy that can be invested because it is widely available and sustainable. Therefore, interest in it has increased, in the recent period, as a result of concerns about environmental and climate damage, resulting from burning fuel, which many think leads to acid rain. In addition to the global warming resulting from the use of traditional bullet sources, which is another factor that contributes to the interest in renewable energy sources, and the generation of energy according to the traditional method is also a cause of industrial pollution as a result of air, land and water pollution, in addition to the increased demand for energy in a way Continuous increases in its prices, and eventually increases in costs.
Based on the foregoing, investment in renewable energy sources has become a global priority, to meet the needs of increasing consumption with the highest possible efficiency, at a low level of costs, and with the least environmental damage. Here came the need in Iraq to keep pace with global developments to diversify energy sources, and to start adopting the generation and use of renewable energy as a booster and complement to its traditional sources, of which the country already suffers from a great shortage. The results indicate that Iraq It suffers from a shortage of energy that reaches more than 50% at the peak time, due to the weak energy production in addition to the high percentage of losses. As for its production of renewable energy, it is focused on hydroelectric energy and at a weak rate, and therefore we recommend expanding it in addition to adopting solar energy as well as wind energy.

In this paper there is an attempt to explain the importance of the natural ecosystems in the new thinking about the sustainable development and the necessary suitable strategy to achieve the sustainable development goals.
Therefor one of the main objectives of this paper is to use the natural ecosystems approach in the study of sustainable development and explores the nature of the relationship between that new approach and sustainable development which is significantly important achieving sustainable goals towards human being life .
The main questions which this paper is trying to present are as follow:
1- What are the factors causing natural ecosystems to change? And how can this change influence the human life and its quality?
2- What is the nature of the relation shipe between the renewable resources and both natural ecosystems and sustainable development.
3- Is there an impact from the dominated economic system on both natural ecosystems and sustainable development?
Thus this paper emphasis on the role of both natural ecosystems and renewable resources in the achievement of sustainable development goals in developing economies.

The study examined the impact of use of renewable energy in Iraq and its impact on reducing the costs of environmental pollution resulting from the use of fossil fuel, as there is a global trend to use renewable energy as a major source of energy due to its low production costs and environmental effects.
The problem of this study described throughout the high costs of the environmental impacts of the use of fossil fuel, as well as the decreasing global strategic stock of it. The study used the descriptive analytical method. And tested a main hypothesis that: The use of renewable energy affects the reduction of environmental pollution costs in Iraq. The study population is represented by the Iraqi Ministry of Electricity and Renewable Energy. The study concluded to a number of findings, including: Renewable energy plays an important role in supporting sustainable development, through achieving great economic and social gains and preserving the ecosystem. The study reached to a number of recommendations, including: The Iraqi government should focus investment in the field of renewable energy to build a sustainable economy away from fossil energy sources.

Energy is the main focus of the production process, which mixes the elements of production with the element of energy to complete that process, This made the issue of energy occupy a leading place in economic, social and political issues, The importance of the research comes from the essential role of energy in achieving sustainable development in Iraq, especially renewable energy, The research problem focused on energy economics in Iraq, the most important power generation technologies, As well as the links of the increasing demand for energy and its implications for sustainable development, and the most important economic effects of renewable energy sources.
The research reached the most important conclusion despite the importance of renewable energy sources (solar, wind, hydroelectric, biomass, and hydrogen) in achieving sustainable development in Iraq, However, the Iraqi government did not pay attention to these sources, which requires a trend to develop renewable energy technology and benefit from its economic effects, and to rely on international cooperation.

Sovereign wealth funds are an important tool to achieve economic stability and spare the local economy from external shocks caused by fluctuations in global oil prices, and many countries with renter economies face the problem of their main dependence on non-renewable natural resources. Iraq is among the renter economies as it suffers from price changes Crude oil because there is no sovereign fund that maintains the wealth of the national economy, because most renter countries depend in financing their budgets on oil revenues mainly and often those revenues are exposed to fluctuations as a result of changes in oil prices in the international market, so the establishment of sovereign wealth funds contributes to financing The budget deficit as an additional source to reduce the effects of these fluctuations, the research aims to demonstrate a future vision for the establishment of a sovereign wealth fund in Iraq to reduce crude oil price shocks for the current generation and preserve the rights of future generations

The modern development in our world has been linked to the development in the field of electric power generation, specifically from renewable sources. Energy is the main determinant of urbanization and development for all economic activities. Iraq suffers from a real double crisis in the field of electric power represented in the growth of demand for electricity caused by the massive population growth, the aim of the research To determine the current sources of electric power generation, as well as a statement of the advantages of renewable energies in generating electricity in Iraq, as well as a statement of the environmental effects of both sources and a comparison of electricity tariffs for traditional and renewable sources of electric power generation in Iraq. Electricity, reduces environmental pollution, reduces financial waste, and provides full processing hours for all residential, governmental, industrial, agricultural and commercial sectors. The results indicated the following: Solar and wind energy areas are located in the western and northwestern region of Anbar along the Jordanian border, and the southeastern region extends from Baghdad to Basra, despite the great capabilities of these forces The results showed that the cost of kilowatt-hour generated from fossil fuels is greater than kilowatt-hour generated from renewable energy.

The public spending is of great importance in financial studies so it is the most important tool and the most used by the state to achieve progress and development in the economic and financial fields, so it can be seen that the policy of spending largely reflect the goals set by the governments, which aims to promote The national economy for the purpose of advancing the development and economic stability of any country, as it is a study of the index of the state's financial activity and a tool of this analytical in addition to that it examines the effects on various sectors of the national economy as it includes the solution This should be based on a sophisticated spending policy that is capable of achieving the desired goals, in addition to the need for state intervention in economic activity, especially after the failure of the theories of thought Economic consequences and subsequent negative results have led to poor distribution of income and increased unemployment and inflation and the subsequent occurrence of crises. The research found that the increase in revenues after 2003 and the subsequent expansion in the size of the administrative apparatus of the state and the linkage of expenditures with the revenues of oil exports and the increase in foreign exchange revenues led to a rise in the volume of public spending and then striving towards economic growth and rebuilding what was destroyed by wars. There is a direct relationship between consumer spending and the rate of inflation, and there is an inverse relationship between investment spending and the rate of inflation. Therefore, an expansionary fiscal policy must be followed during periods of depression, and a contractionary fiscal policy must be followed in the event of economic recovery, in addition to trying to multiply the sources of income to finance the general budget with various revenues. The research included three main sections representing the first topic with a conceptual framework for public spending. The second topic included the conceptual framework for inflation, and the third topic included measuring and analyzing public spending on inflation for the period (2003-2017).

The aim of the research is to importance of applying judicial accounting to detect financial crime from cases of fraud and financial fraud in economic units.This study has reached several conclusions, the most important of which is that judicial accounting plays an important role in combating tax evasion by assisting the tax administration in estimating the real tax base of the taxpayers and reducing the chances of committing the mistakes intended for tax evasion. this study has reached important conclusions, Judicial accounting for its great importance in resolving disputes between tax administration and taxpayers.