Gulf Economist

Shocks or fluctuations in crude oil prices and their impact in some Iraqi macroeconomic variables during a period marked by the abundance of these shocks, fluctuations, crises and turmoil at the global, regional and local levels are among the topics of high importance, That is why it was necessary to address oil prices, and the factors affecting them, review the oil shocks and know their causes and effects on the global economy and the Iraqi economy in particular, Then he described the analysis of some important real, monetary and financial variables (GDP, inflation, unemployment, money supply, exchange rate, interest rate, public expenditures, public revenues), using the latest standard and statistical tests and using the ready-made statistical program (Eviews-9).

The research aims to shed light on the electronic payment tools, which is a recent experience in Iraq, especially in the process of payment of salaries of state employees, and the most important problems faced by the government accounting system when using these tools, and the role of providing the necessary accounting and auditing requirements in improving the mechanisms of dealing with payment instruments electronic. And the need to move effectively to modern scientific means mechanized to take its correct and effective role in the work more accurately and reduce the time and effort accounting so as not to be an additional workshop increases the burdens of the government accounting system.
The research was conducted on a sample of employees of the University of Basra in the Department of Finance and Internal Control, and interviews with account managers, audit managers and salary specialists. Where the most important requirements have been reached to improve the accounting and control work when using these tools and eliminate obstacles that limit and hinder their use and spread.
The research has come out with several recommendations, most notably the need to lean the government accounting system in the field of salaries from some of the traditional and classical requirements useless at the present time to save the time and effort needed to invest in dealing with electronic payment tools accurately and professionally, and raise the efficiency of accounting and control staff through induction courses and workshops The design of a unified electronic accounting program for all government departments has the ability to provide all the outputs required by the process of using electronic payment tools, and the need to provide adequate and appropriate infrastructure by the state and the banks with Its departments to reach a high degree of quality in the work and increase the demand for the use of these tools to achieve the goals for which they were set.

This paper deals with obtaining a new family of weibull with two parameters, ( : scale parameter, P: shape parameter) through applying entropy transformation , the new p.d.f is obtained , and also new C.D.F , and the rth moments formula is derived , then the parameters( are estimated by Maximum Likelihood Estimator (MLE), and Moments estimator(MOM) method as well as some proposed (PROP) method . The comparison is done by simulation, using different sample size (n=20,40, 60)and initial values of parameter).after they are estimated by different three methods (MLE ,MOM , PROP); and the values of ( ) is generated from C.D.F , using inverse transformation and we take set of eight values of ( ) for application and estimation , to choose best estimators that gives smallest Mean square error , all the results are explained by tables.

Insurance institutions are one of the most important financial institutions, and in order to ensure the survival of insurance institutions and continuity and be able to face risks and deal with them in order to fulfill their obligations towards policyholders and dealers. They should always measure their solvency. It is also the responsibility of the regulatory authorities to exercise permanent supervision and control over the solvency of insurance institutions in order to safeguard the interests of the insured and to ensure the stability of the market. The study aims to highlight the financial situation and study the solvency margin of the Gulf Insurance Group as well In addition to other important indicators, the researchers discussed a theoretical part in which the concept of solvency and an applied part dealing with the margin of solvency in the Gulf Insurance Group. The most important conclusions reached by the research: - Solvency ratio contributes to the ability of the institution to pay its share of compensation due to insurance operations that correspond to it, in addition to the absence of a fixed standard to measure the percentage of solvency in the insurance industry is different from one country to another as well as from one institution to another .

In light of the rapid development the world is witnessing and the great innovations in the field of FinTech, Which was able to change aspects of the sources of financial services, This study, which examines the role of FinTech in achieving financial inclusion for a group of Arab countries, came for the period (2014-2018). The study was based on the premise that (financial technology does not play an effective role in achieving financial inclusion).
The study reached several conclusions, The most important of which is the rejection of the study hypothesis and acceptance of the alternative hypothesis, which is summarized by the existence of an effective role for FinTech in achieving financial inclusion for the countries sample of the study. The study came out with a set of recommendations, including the necessity of increasing financial awareness through financial literacy, which is reflected in the percentage of use of financial services and thus achieving financial inclusion.