Gulf Economist

Tourism has become a global industry characterized by rapid movement at the national and global level, which made it gain the attention of many countries of the world to achieve great financial returns. Thus, we have tried in this study to analyze the competitiveness of the tourism sector in the United Arab Emirates and the extent of its global competitiveness. From an introduction and three axes, the first axis dealt with tourism competitiveness (concept and indicators), while the second axis talked about the economic importance of tourism in the United Arab Emirates, while the third axis dealt with the analysis of competitive indicators of the tourism sector in the UAE within the tourism competitiveness index issued by the World Economic Forum For the period (2015-2019). The study found that the United Arab Emirates has a highly competitive ability in the work environment index, security and safety, human resources and the labor market, information and communication technology, air transport infrastructure, tourism services infrastructure, land and sea transport infrastructure, and environmental sustainability. It means to prove the hypothesis of the study, which states that the high level of determinants of competitiveness of the tourism sector in the United Arab Emirates has led to the improvement of its competitiveness indicators compared to Arab and international countries.

The study aims to adopt the CAMEL model to evaluate the performance of banks operating within the Iraq stock exchange and to show a clear picture of the work of these banks through a case study of the National Bank of Baghdad, which can be considered a representative model for the rest of the banks operating within the Iraqi environment, The problem of the study is to indicate an evaluation processes for the Iraqi banking activity in accordance with international standards, after the traditional mechanisms became useless in evaluation processes. the analytical method was adopted through the financial indicators of the CAMEL system for the period from 2014-2019, and the results of the study showed that most of the indicators came in a positive way, which is an indication of the good performance of the bank in light of the complex conditions witnessed by the Iraqi environment in general and the banking financial environment and the establishments operating in it specifically. The study stresses the need to work towards increasing profitability by optimally employing deposits, as well as exploiting the excess liquidity in the bank and investing it in new projects

Crises are a state of imbalance or sudden imbalance that affects the financial and economic system in general, and these crises may be financial, economic or health, and the Corona crisis is one of the serious health crises that threatened the global economy and had an impact on all global economic variables.
The study aimed to highlight the theoretical aspect of crises and their impact on the economy, especially health crises, and to clarify the aspects of the impact of the crisis on the economy in general and on financial variables in particular, especially in Iraq. The study reached several results, including that crises are not a new phenomenon that occurs in the economy and disrupts economic balances, and that the crisis affected all economic variables to the extent that the global economy suffers from weakness and fragility in its structure. The study concluded with a set of recommendations, the most important of which is the need for the state to pay attention to developing its research and scientific capabilities in the field of health crisis management, and to make directives and decisions from the World Health Organization to reduce the impact of the Corona pandemic on the health of individuals and reduce deaths, and the need to diversify the economy and encourage investments and other productions and work on the need to convince importers to produce To provide a stock of products that take advantage of the time of sudden crises, especially countries with a unilateral economy, such as those that depend on oil or agriculture to a large extent.

Humanity and environmental issues are inseparable. In the past, human activities influenced the environment without concerns for reversal effects, but in recent times, the reversal effects are the most significant threats to the environment, agricultural development, the economy and human health. The study investigates the relationship between environmental pollution proxied by carbon emission and agricultural development in Nigeria using quarterly data spanned 1981Q1-2019Q4. The dynamic Environmental Kuznets Curve theory supported the formulation of the dynamic autoregressive models analysed using a plethora of econometric methods. The result of the Vector Error Correction Model, impulse response and variance decomposition test revealed an N-shaped Environmental Kuznets curve relations between carbon emission and agricultural output in Nigeria, against the theoretical expectation of an inverted U-shape nexus. The implications of the N-shaped relationship are enormous for agricultural development, foreign direct investment attraction and carbon emission curbing strategies in Nigeria.

This study aims to demonstrate the impact of Earnings management variables on the LLPs loan loss Provisions model as an independent variable in the market value of bank stocks as a supported variable, on the grounds that some bank departments seek to influence the outputs of their financial statements in order to achieve predetermined goals and then reflect these practices in the value The market stock of banks, through the use of the financial statements of a sample of banks amounting to 5 banks for the period (2011-2020).
This was done through two main hypotheses: the correlation hypothesis between the variables of profit management and the market value of the bank’s shares and the impact hypothesis between the variables of profit management and the market value of the shares. (which was calculated through the multiple linear regression equation) for eight banks from the study sample.
The study reached a number of conclusions, the most important of which are: The study sample banks practice profit management during different years of the study period, and the practice rate reached more than 50%. The study also made some recommendations that would help the study sample banks as well as the regulators in the Iraqi market. Securities and investors.

This research aims to demonstrate the impact of employee Involvement and its chosen dimensions on the flexibility of accounting information systems in the research sample units. The research sample consisted of (145) employees occupying the positions of (general manager, director of administration, financial director, director of internal auditing, department head) in a number of government units operating in Basra Governorate. The results showed that there is a degree of positive and significant impact of employee Involvement with its dimensions (empowerment - Team Orientation - capacity development) in the flexibility of accounting information systems. As for the most important recommendations, it was stated that organizations working in various sectors should pay attention to the issue of employee Involvement, especially its dimensions (empowerment Team Orientation - capacity development) because of their important impact on the organization in general and on the flexibility of accounting information systems in particular, as proven by the field results of the current research