Iraqi Journal For Economic Sciences

The research aims to clarify the trends of changes in the currency issued by the Central Bank of Iraq And its impact on the money supply. The importance of issuing currency in the Iraqi economy is no less important than the rest The variables used by the Central Bank of Iraq to influence economic activity, so the Changes that occur in the quantity of money supplied are a result of changes in the issuance of currency, because the increase In issuing cash, it leads to an increase in the quantity of money supplied, and the opposite happens in the case of a decrease .In this research, the trends of changes in the issuance of currency and the supply of money in Iraq before 2003 and after 2004 by analyzing the impact of this relationship on the level of activity The economic.

The fluctuation of the dollar exchange rates has a direct impact on the prices of goods and services that individuals trade in... This affects their standard of living and purchasing power, which then leads to a widening of the poverty gap in a very rich country like Iraq, with its diverse human resources and natural capabilities. The study found that Iraq has been fighting poverty since 2014 in accordance with the United Nations Sustainable Development Goals to completely eradicate poverty, but we note that the poverty rate in Iraq for the year 2022 has reached 25.6%, which is the highest percentage in about 20 years, with the exception of the exceptional period of the Corona virus outbreak. The most important recommendations of the study are to diversify the national economy. Without diversification in the production of the national economy, it will remain vulnerable not only to price and currency fluctuations but also to the loss of opportunities to diversify its national exports, as a means of avoiding dependence on the export of one material, which is oil. In this way appropriate financial, trade and investment policies should be established for this purpose.

The Iraqi economy was and still is from financial management، and the start of economic activity and its backward reality، as the research reached the predominance of deformity in the skeletal structure، where the oil-producing sectors witness the percentage of the contribution of the internal appearance in its composition to the gross product، as well as the pattern of the service pattern on it. As well as the inability to hostility in directing economic resources towards economic development for what was presented in this research، which helps to address the structural imbalance in Iraq.

The Russian-Ukrainian crisis represents a manifestation of the struggle between superpowers and decision-makers in the world. These powers have always sought to tighten their grip and control the implementation of the principle of dominance and expand their influence in their own interests. These powers differ depending on the competing poles of power, and this is currently reflected in the emerging conflict between Russia and Western countries over Ukraine, especially since it serves as the main gateway between them due to its economic and geopolitical importance. The Russian-Ukrainian crisis marks the beginning of a new Cold War, resulting in a global economic crisis and the risk of many individuals falling into poverty due to the key role played by both countries in the food and energy sectors. They are the backbone of the global economy, especially Ukraine as a producer of essential commodities and an effective trade, industrial, and political region, being directly and indirectly linked to food and energy. Therefore, the research aims to demonstrate the extent of the impact of the Russian-Ukrainian crisis on the global economy and the labor market. The research adopts a descriptive methodology to describe the reality and provide explanations and details by collecting various statistical information. The research has reached several important results, including:
The Russian-Ukrainian crisis has a significant impact on the global economy through its key role in supplying several major markets accounting for30%of global wheat exports, 20% of corn and mineral fertilizers, natural gas, and 11% of oil.
There is an increase in prices of food, fuel, and fertilizers, as well as higher poverty rates in many low-income countries.
The Russian crisis in Ukraine has caused humanitarian crises, migration, and displacement of refugees to Europe.

Human development has occupied an advanced position in economic studies because of its great importance in countries of the world, as it is the only way to achieve comprehensive development, as all countries seek to pay attention to the human element and improve it by improving the main and important indicators represented by (education, health, and average annual per capita income). They are considered the basic feature in human development and achieving economic growth in all fields. Thus, the research aims to analyze and measure human development indicators and their impact on growth in Iraq during the period (2003-2021), by using the descriptive approach in analyzing the study data theoretically, in addition to the standard approach, as the results of the research showed the existence of a co-integration relationship between human development indicators. And economic growth. When the ratio of human development indicators to economic growth deviates during the short term, it is corrected during (42%) of this deviation per year, in order to reach the equilibrium level.

What distinguishes the current business environment for most banking institutions is the constant and continuous change as a result of changing customer tastes and desires and the increasing intensity of competition. Through this study, we seek to determine the role of innovative marketing as a source of achieving competitive advantage in business organizations, in addition to testing the relationship between the independent and dependent variables concerning the contribution of innovative marketing. To cover the aspects of this study, we used the questionnaire as a tool for collecting primary data, which was directed to a sample of the study population, represented by the clients of Gulf Bank Algeria - Ghardaia - and the descriptive analytical method was used to suit this problem.

This study aims to bridge the gap between the outcomes of universities accounting education and professional accounting practices by shedding light on education methods that develop intellectual, technical, personal, and administrative skills to meet the requirements of the business environment. Previous literature proves the gap and presents several reasons, for instance, a weakness in the academic accounting education program, including the lack of advanced methods in education; the lack of sufficient attention to the practical aspect that keeps pace with the business environment, which led to weak compatibility between the outcomes of university accounting education and professional accounting practices. The study concluded that it is possible to address the gap through (adopting advanced methods in education - practical training for students and involving them in courses on the use of electronic accounting applications and programs, with the help of one of the training and development centers-visits The field to companies and contact with the professional accountant -practical scientific qualification for faculty members). The study recommended the need to increase cooperation between academics and professionals to address the gap. It also indicated the need to develop advanced methods and programs to improve education.

The aim of this study is to reveal the nature of the relationship between investment spending in both parts (governmental and private) and the sustainability of public debt in both parts (internal and external) in the Iraqi economy for the period (2004-2020). Through the interpretation of the reality of the performance of the two variables, as well as the completion of a standard model through which testing The nature and direction of the relationship between investment spending and the sustainability of public debt in Iraq. In order to achieve the objectives sought by the study and to test its hypothesis the descriptive analytical approach was relied upon in this study, and causality (Granger، Toda-Yamamoto) was used for the short and long term، and it is considered one of the most important standard tests in determining the direction and nature of the relationship between economic variables. It was found through the study that there is a long-term equilibrium relationship between investment spending and the sustainability of public debt in Iraq. The study also showed that the effect of the sustainability of public debt on public investment spending in Iraq has a reverse effect، as an increase in the sustainability of public debt by (1%) will reduce public investment spending in Iraq by about (117%) of that percentage. The study also showed that there is a positive، long-term equilibrium relationship between private investment spending and the sustainability of public debt in Iraq، as an increase in private investment spending by a certain percentage will lead to an increase in the sustainability of public debt by about a quarter of that percentage، and the most important thing recommended by the study is the need to manage public spending In order to control public funds and benefit from them and not waste them in order to achieve high growth rates، and in order to achieve the conditions of sustainability، work must be done on setting a financial policy and a clear future plan in order to deal with public debt، which came as a result of debt accumulation for a number of years، and in order to achieve this The goal is to find alternative financing sources to finance the general budget deficit instead of borrowing.

In order to identify the causes of poverty in 11particular developing nations between 2000 and 2020, calculating a regression for the research sample's poverty rate(pov)using seven explanatory variables as its dependent variables. using three dynamic models the Group Mean Model (MG), the Combined Group Mean Model (PMG), and the Dynamic Static Effects (DFE) that were created using the Autoregressive Backward Distributions (ARDL) technique and Panel Data. The chosen model was then put through theoretical, statistical and economic analysis, and the outcomes were evaluated. Trade openness, the human development index, and economic growth were each determined to be significant Long term, globalization contributes to a decrease in poverty. In other words, while the results indicated that each of the determinants Gini coefficient of income inequality and non-existence index contributes to the alleviation of poverty Political stability and the index of corruption control have a detrimental effect on the expansion of poverty, causing the rate to increase The value of the determination coefficient (R^2 )indicates that about 63% of the changes in poverty for the study sample are attributed to Parameters included in the estimated model.

The issue of providing clear water in the quantity and quality required for all activities has become one of the most important goals for various countries of the world after the great expansion and growth in the areas and population of cities, as well as the diversity and expansion of forms and levels of urban activities. Although the city of Soran is known for its location as rich in resources, especially water, some areas suffer from the problem of water shortage for domestic needs especially in the summer. The importance of the study comes through analyzing the determinants of household water consumption in the center of Soran city and measuring consumption on it to show the water reality, for the purpose of benefiting from it by the Kurdistan Regional Government - Iraq. The results of the analysis through the standard model of the study showed that the most influential factors in the demand for domestic water in the city of Soran for the year 2023 are first the monthly gross income of the house, followed by the area of the house then the number of rooms and halls, then the number of bathrooms and the number of cars owned by the family.

The expansion in the public and general costs happened the past couple of years due to the security situations and the drop of oil prices، have forced Iraq to deem more debts. This had a serious negative impact on the growth of the Iraqi economy. For this reason، the goal of this study is to focus on the importance of the wise and professional use of the debt. The study emphasized that the debt must be invested in the general operations that have a significant impact on the growth of the economy. In addition، these investments have a direct impact on the private sectors projects and operations. The study showed that the general debt is inversely proportional to the economy growth in the long term. That means the debt wasn’t invested efficiently and had minimum impact on the growth of economy. The study suggested that the debt must be managed by an independent committee that will be in charge of the professional and efficient utilize of the debt. Furthermore، the debt must be invested to create productions and not to be used for consumable actions. This can be achieved by using a solid and Robust financial policy.

The research aims to conduct a test of the augmented autoregressive model of enhanced distributed lag model to show the impact of government spending (GE) and TXes (TX) as derived variables that represent the fiscal policy tools in the dependent variable Average per capita gross domestic product (AGDP) as one of the most important pillars of the indicators of the economic dimension of sustainable development in Iraq for the period from 1990 to 2020, and from the goal the research hypothesis was based on two hypotheses, the first is nihilistic, and stipulated that there is no economic impact of the independent variables on the dependent, the hypothesis The second is an alternative, and provided for an economic impact between the variables under study. After conducting the quantitative standard test, the study reached the result of the first nihilistic hypothesis in its form H0: b=0 as a result of the insignificance of the Overall F-Bounds Test for all independent variables and the dependent variable, as the calculated value of (F-statistic/4.627663) showed less than the critical upper values at (5%), so it was failed to reject the null hypothesis (Fail to Reject), so we decide that there is no common integration relationship between the X_t و Y_t variables, (No Cointegrating Relationship). It is due to the structural imbalances experienced by the Iraqi economy, and this was reached through the analysis of the time series of the variables included in the study.

Public pension funds are important for their effective role in preserving shareholders' funds and improving their performance, which increases the risk of failure for these funds, hence the importance of research, as the governance of funds is one of the issues of public interest and has a direct impact on stakeholders, so the research problem revolves around The following question: (Does governance affect the performance of the State Employees Pension Fund, how does it affect it, and what is the mechanism of influence?). The purpose of this research is to demonstrate the impact of governance on the performance of pension funds. A field study was conducted for the National Retirement Authority and the State Employees Pension Fund in Iraq by preparing a questionnaire form and distributing it to an appropriate sample of 137 individuals. The study recommended the need to benefit from the scientific experiences of the funds. successful pension and its approach to help decision makers to identify strengths to strengthen them and weaknesses to avoid them in a way that leads to improving the performance of the fund, with regard to adopting governance standards.

The Balance Sheet of Central Bank has great importance because it is linked to the goals that the Central Bank seeks to achieve. These objectives are reflected in the size and composition of its Balance Sheet, but we face difficulties when comparing the central bank sheets, which are adopting different accounting principles. This research in our hands provides a set of indicators that help to make comparisons between different Balance Sheets regardless of the accounting principles used, that is, this research overcomes the problem of heterogeneity in Central Bank Balance Sheets, in addition, the research provides a set of indicators through which the nature of the economy can be inferred in terms of being renty or otherwise. Among the most important findings of the research is: that the Algerian rentier economy is dependent on oil in its revenues and its possession of foreign currency; Therefore, work must be done to diversify the sources of government revenues as a means to diversify the sources of foreign currency acquisition.

This research aims to identify the extent of the effectiveness of the use of blockchain technology and its impact on improving the quality of audit work in the Iraqi environment, and to achieve this goal, the descriptive analytical approach was followed for its suitability to the nature of the research, where a scientific questionnaire was designed and distributed on a sample consisting of (43) In response to the research sample, which included audit offices and auditors working in academic institutions, the practical side of the research relied on statistical analysis by testing the degree of validity of the data to see the extent to which those results could be generalized, and the use of a set of methods.
The most important conclusion of the research is the existence of a statistically significant correlation between the block chain technology and the quality of the audit process, as the value of the correlation coefficient between the block chain technology and the quality of the audit was (0.819), to show that there is a strong direct correlation between the block chain technology and the quality of the audit. In addition, it will enable external auditors to verify a large part of the financial statements automatically, and allow auditors to switch from random sampling to comprehensive auditing of transactions during the audit.
Through the results of the research, the researcher recommends the following:
• The need to highlight the importance of the blockchain technology in the auditing work, by activating it through lectures, conferences, seminars and training courses.
• The need for auditors to keep pace with the developments of modern technologies, especially in the areas of auditing and internal control systems, as well as training those in charge and those working on them by raising their efficiency.

The research aims to explain the role played by the profitability multiplier index in evaluating the fair value of shares. The research problem came in the divergence of the value of ordinary shares from their fair value, due to the lack of reflection of information (public and private) in stock prices, and this leads to weak market efficiency and failure to achieve fair value. The end is not making the right investment decision, and this affects the achievement of the profits that the investor aims for, and the hypothesis of the research came in that the profitability multiplier index has an effective role in extracting the fair value of the shares, which reflects all the information received from the Iraqi market for securities, and the conclusion reached by the researcher is The possibility of using the profitability multiplier indicator in evaluating the fair value based on the results it reached in the evaluation process, and the Bank of Baghdad was used as a main sample in the research

International reserves are considered as one of the crucial issues nowadays especially in the Iraqi economy. It is counted among the essential tools for protecting the national economy from shocks and economic crises the nation may face. Since the Iraqi economy is rentier, which depended mainly on oil export, this led to the correlation of the foreign financial reserves with the oil revenues, and then with the commercial and the payments scale. This requires a wise administration of the obtained revenues towards properly fulfilling the development objectives.