Iraqi Journal For Economic Sciences

Some recent studies indicate that time management represents the vital backbone of the economies of major countries and the development of individuals in advanced societies, and it is the concept through which the increasing importance of time management and its role in society, organizations and the practical life of individuals has emerged, and howtomanagetimeinachievingeffectiveness,1L1efficiencyandincreasingproductivitywhiledetermining The most important mechanisms that they can put in place in order to reduce these wastes and reveal how to arrange and distribute work and activities within a specific time frame for work. As result, the need emerged for matters that are related to the inputs of organizations, the lives of individuals, their outputs, and evaluation of their performance, in addition to that, identifying the capabilities and skills that They possess the skills to manage time and the extent of their qualifications in this regard, in addition to identifying the most prominent economic impacts resulting from time management.

Domestic investment is one of the important economic variables that contribute to increasing the level of capital accumulation and creating job opportunities, as well as its role in promoting growth and development. The research aims to measure and analyze the relationship between domestic investment and the unemployment rate in Iraq for the period (2004 - 2021) using econometric analysis by applying ARDL model. The research concluded on there is a positive long-term effect of the ratio of domestic investment on the gross domestic product at constant prices at the employment level through its role in reducing the unemployment rate in Iraq and that any imbalance in the long-term relationship between domestic investment and the unemployment rate in the short term will be corrected after ten quarters (two and a half years), The research also suggested a set of recommendations, the most important of which is for the government to follow public works programs that create job opportunities, which are often in infrastructure projects, to stimulate the private sector to invest and provide new job opportunities.

The research focused on studying the type of relationship between public spending and gross domestic product in Iraq for the period (1980-2021), and trying to know its trends and determinants. The research started from the hypothesis that output is a function of public spending. In order to test this hypothesis, the descriptive method was adopted, which is based on the inductive approach. The standard “ARDL” model was also used for the purpose of measuring the researched relationship quantitatively. Among the challenges the researcher faced was the difficulty of obtaining data, especially those that coincided with Iraq's exceptional circumstances. The most prominent conclusions were that the domestic product does not necessarily have to be a function of public spending, but rather there are a number of factors that influence determining the type of this relationship. It was also shown that increasing the current output by one unit leads to its contraction after three years by an amount of (-0.279). It was also shown that the nature of the impact of public spending on output depends to a large extent on its efficiency. In the long run, it appeared that the increase in current spending in Iraq has a positive moral effect on output, while the change in investment spending has no moral effect on it.

The study aimed to identify the role of the tax on inclusive growth in the Iraqi economy, in light of the rule of the fallout effect of the fruits of economic growth, this required an analysis of the most important basic performance indicators for both tax and inclusive growth in Iraq for the purpose of determining the relationship between them and the general trend. Using the deductive approach, which provides tools for diagnosing the Iraqi reality in light of the propositions of economic theory. The study concluded with the conclusion that the role of taxation in achieving inclusive growth is limited, resulting in the development impact of the country because of the decline in employment rates. Productivity has not witnessed the desired improvement with its concentration in public sector jobs, and unemployment rates are still at high levels, in addition to the decline in indicators of the education and health sectors, and the failure of the index. Justice is about achieving inclusive growth; The study recommended the necessity of increasing the tax bases that support the tax base in order to achieve inclusive growth equally for all members of society.

Financial Inclusion has been one of the important and strategic goal of the financial organizations and central Banks all over the world. Iraqi central Bank (CBI) has emphasized his efforts to enhance the Financial Inclusion in Iraq for its importance on the economic growth, sustainable development and economic stability. For this reason, (CBI) has issued many economic and financial initiatives for offering the financial credits to Iraqi people. This paper aimed to measure and analysis the different Financial Inclusion Indicators during the period of (2010-2021). The results show low levels of all financial inclusion indicators with negative annual compound growth for the same period.

The research aims to identify the most important obstacles that prevent attracting direct foreign investment to Iraq, and to work hard on the necessity of having effective institutions and legislating laws that work on the obstacles facing foreign direct investment in Iraq, in addition to Iraq's lack of dealing capabilities to attract foreign direct investment, and this constitutes a problem or An obstacle to achieving the renaissance of the Iraqi economy. As the research relied on the descriptive analytical method in studying foreign direct investment in Iraq, and how to attract foreign direct investment in Iraq, and the most important conclusion of the research is the weakness of the investment environment in Iraq, as a result of the political situation, tendencies and wars that Iraq is going through during the study period, which It led to not attracting direct foreign investments and the most important recommendation is to work to protect the foreign investor as well as the local one through the legislation of laws that serve investment and the elimination of political conflicts, wars and disputes

The popular boycott is a legitimate right for the consumer and a civilized practice in civil societies. It is a simplified method used by members of civil society to deliver messages indicating the rejection of an issue imposed on that society. The popular boycott means refraining from purchasing goods and services and turning to alternative goods. In this research, the analysis of the reasons for the non-sustainability of the economic boycott of Turkish goods and services in the Kurdistan Region-Iraq was highlighted through an exploratory study based on the questionnaire in a simple random sampling method for a sample of Kurdish consumers in the villages and cities of the region. The results of the questionnaire indicated a desire among the respondents for the boycott of Turkish goods and services to be a continuous and continuous action, and that the most important reason for the non-sustainability of the boycott is the lack of alternatives for Turkish goods and services. Consumer confidence in the boycott, the decline in the value of the Turkish lira, the continuation of advertising for Turkish goods and services, or the existence of political and diplomatic relations with the Turkish state. Finally, the research recommended the necessity of spreading awareness about the importance of boycott sustainability, creating flexibility in local production, and opening academic economic institutions and canters that introduce consumers to alternative commodities.

This study aimed to identify the most important determinants of household spending on communications and Internet networks in Erbil Governorate, and to explain the most important reasons that led to the emergence of increased spending on communications in Erbil Governorate, as well as to show the role of communications and Internet networks in facilitating trade and reducing transport and transportation costs in daily life in Erbil Governorate. In order to achieve these goals, the study relied on the household survey approach and used the questionnaire tool to collect data. The research was applied in Erbil Governorate on a sample of 535 families. Through the study, we realize that the impact of income on household spending on communications and Internet networks is very small because of its necessity in our daily lives. And the difficulty of completely dispensing with it, and this is consistent with the hypothesis of the study that (there is a positive relationship between the income rate of families and the family’s spending on communications and Internet networks. While the study concluded that families whose members work outside the home, the percentage of their spending on communications and Internet networks is higher compared to families who do not have anybody work outside the home.

This research aims to study the role of the carbon tax in both Sweden and Norway by examining the reasons and motives of imposing a carbon tax in these countries depending on the method of economic analysis. The most important conclusion reached by the research is that the carbon tax deters economic activities that cause environmental pollution By imposing a tax, this tax encourages economic activities to introduce modern technology during the exercise of its productive activity. One of the most important recommendations is the possibility of providing large public revenues when applying the carbon tax and benefiting from these revenues in reducing other taxes and then achieving environmental sustainability at the lowest possible cost to the economy.

The aim of this research is to measure the educational financial cost of a university student at the College of Education (Ibn Rushd) for Human Sciences -University of Baghdad during the period 2018-2021 and to compare these costs between in-Person and e-learning education adopted during the Corona pandemic. To achieve this, the research utilizes the descriptive analytical method. The research community is consisted of all beneficiaries of the educational financial cost, including teachers and employees in the scientific and administrative departments, as well as undergraduate college students in morning and evening studies. Many results were reached; the most notable of which are: Expenditures on the operational budget constituted the main and largest source for higher education compared to the rest of the sources of spending (the evening study revenues and the Higher Education Funding account for the morning studies). The largest portion of operational expenses was spent on employee compensation, as its percentage was not less than 90% of the total expenses. The average cost per student in e-learning during the Corona pandemic for the years 2020-2021 is the lowest percentage of the duration in in-Person education during the years 2018 and 2019. The research comes up with recommendations. The most important of which is the necessity of searching for sources of real self-financing for universities, as well as the operating budget. There is a need to reconsider the relative distribution of spending items on higher education In addition to the importance of building an integrated database of administrative and financial information related to costs and expenses in universities.

The research aims to study the importance of reducing customs taxes on agricultural exports with its emphasis on imports from competing foreign agricultural commodities for the purpose of raising economic growth rates through increasing the gross domestic product of the agricultural sector, where the descriptive and analytical deductive method was used, in addition to the use of standard methods to measure the impact of the use of a strict customs policy on agricultural imports of foreign commodities and the extent of this impact on the gross domestic product of the agricultural sector in Iraq for the period (2003-2021). The agricultural sector has a major role in increasing the financial revenues and the growth of the domestic product for this sector, as this requires activating the role of the customs tariff policy for agricultural commodities as it is an important tool in achieving several purposes, including financial, economic and social ones in reducing agricultural imports and encouraging exports to the agricultural sector. Therefore, the research came with several results, the most important of which The research hypothesis is fulfilled and it says that following a strict or escalating customs policy in Iraq will lead to an increase in the output of the agricultural sector and thus an increase in the Iraqi gross domestic product. Economic problems and the advancement of the Iraqi economy.

The research aims to study the importance of reducing customs taxes on agricultural exports with its emphasis on imports from competing foreign agricultural commodities for the purpose of raising economic growth rates through increasing the gross domestic product of the agricultural sector, where the descriptive and analytical deductive method was used, in addition to the use of standard methods to measure the impact of the use of a strict customs policy on agricultural imports of foreign commodities and the extent of this impact on the gross domestic product of the agricultural sector in Iraq for the period (2003-2021). The agricultural sector has a major role in increasing the financial revenues and the growth of the domestic product for this sector, as this requires activating the role of the customs tariff policy for agricultural commodities as it is an important tool in achieving several purposes, including financial, economic and social ones in reducing agricultural imports and encouraging exports to the agricultural sector. Therefore, the research came with several results, the most important of which The research hypothesis is fulfilled and it says that following a strict or escalating customs policy in Iraq will lead to an increase in the output of the agricultural sector and thus an increase in the Iraqi gross domestic product. Economic problems and the advancement of the Iraqi economy.

The research aims to study the importance of reducing customs taxes on agricultural exports with its emphasis on imports from competing foreign agricultural commodities for the purpose of raising economic growth rates through increasing the gross domestic product of the agricultural sector, where the descriptive and analytical deductive method was used, in addition to the use of standard methods to measure the impact of the use of a strict customs policy on agricultural imports of foreign commodities and the extent of this impact on the gross domestic product of the agricultural sector in Iraq for the period (2003-2021). The agricultural sector has a major role in increasing the financial revenues and the growth of the domestic product for this sector, as this requires activating the role of the customs tariff policy for agricultural commodities as it is an important tool in achieving several purposes, including financial, economic and social ones in reducing agricultural imports and encouraging exports to the agricultural sector. Therefore, the research came with several results, the most important of which The research hypothesis is fulfilled and it says that following a strict or escalating customs policy in Iraq will lead to an increase in the output of the agricultural sector and thus an increase in the Iraqi gross domestic product. Economic problems and the advancement of the Iraqi economy.

This research dealt with financial inclusion in terms of concept, origin, and development. It also dealt with the financial empowerment of women, showing the relationship between financial inclusion and women. The descriptive analytical method was used for the data, which includes reviewing and analyzing information and data in the financial and banking literature, and indicating the extents of Egypt's response to international programs and plans. The opposition to women in society and a review of their local attitudes, and the research reached a set of conclusions, the most important of which is that compared to the countries of the developed world, Egyptian women, until the present time, still suffer from the relative decline in the sources of financing and the financial climate necessary to initiate the establishment of their economic projects; It is a major justification of the justifications that weaken the balanced economic participation. The research also reached a set of recommendations, the most important of which is that it is necessary to intensify and multiply the sources of basic financing for Egyptian women and the appropriate economic environment for them through controlling partial national plans and programs for the policy of targeted financial inclusion of marginalized women and supporting them to set up projects. economic; Join the global community to achieve the goals of sustainable development.

This study aims to analyze the impact of commercial banks and their role in stimulating the Iraqi stock market during the period (2004-2020). This is done by relying on annual data issued by official institutions (the Central Bank of Iraq, the Iraqi Stock Exchange), as well as identifying the reality of the banking sector in Iraq and what are the most important tools that commercial banks use to influence the Iraqi securities market. The importance of commercial banks comes from their effective role in developing the stock market by investing in it and taking advantage of it to employ the funds available to it. The study attempts to shed light on the role that commercial banks play in the market. Their role is represented by using a group of banking services and credit facilities to activate the role of these markets, such as carrying out tasks in investment banking, such as grants, distribution, and advice, as well as its support for the transformation of joint-stock companies. We notice the development of commercial bank indicators during the years of the study, despite the dominance of government banks in the largest proportion of these indicators. Theoretical analysis was used in addition to standard analysis, by using commercial bank indicators represented by (assets, cash credit, deposits, and capital) and knowing the extent of their impact on the financial markets. The statistical program (Eviews12) was used to measure the relationship between them through the autoregressive distributed lag (ARDL) model. The study resulted in several findings, including the existence of a balanced relationship between commercial bank indicators, represented by (assets, cash credit, capital, and deposits) on the market value index in the market. Iraq Securities, as the significance of cash credit and its direct relationship with the market value becomes clear, and this is consistent with the reality of economic theory, while the effect of (capital and deposits) on the market value was negative and inverse, and this is what contradicts the reality of economic theory.

According to Eigen's theory of programmed behaviour, it is assumed that human behavioural tendencies under the influence of certain cognitive factors lead to changes in behaviour. In this research, the influence of several factors on long-term and short-term investment trends according to the five dimensions of personality was examined. The research community includes all Iraqi investors in the stock market, of whom 384 were randomly selected. Data were collected using a questionnaire and analyzed using structural equation modelling and Amos software. The results show that people with more confidence are less likely to invest in the long term, and people who are more open to experience are more likely to invest in the long term.

The research aims to identify the competency framework issued by the IIA (professionalism component) and its elements, as the need arose to know the extent of internal audit’s commitment in the research sample to the competency framework issued by the IIA. The research problem is summarized by the weak commitment of the internal audit of the research sample to the professionalism component and its elements of the framework. To improve the quality of its performance. Explaining the importance of these elements in improving the quality of internal auditing, to improve the quality of internal auditing and reduce the risks of financial and administrative corruption in the economic unit. To achieve the research objectives, a questionnaire was designed from several axes that included many questions that were directed to workers in the community and the research sample, who are internal auditors. And some other specializations, to prove the research hypothesis regarding the commitment of the internal audit of the research sample to the professionalism component to improve the quality of its performance. The researcher reached some conclusions, the most important of which is that commitment to the components of the competency framework in general and the professionalism component and its elements, in particular, improves the quality of internal audit performance in the economic unit of the research sample. The researcher also presented a set of recommendations, the most important of which is the necessity of keeping pace with developments that have occurred in internal auditing and working to activate the components and elements of the competency framework, including the professionalism component of the research sample, to improve the quality of internal audit performance.

Tax compliance at the country level is an important topic for economic and political decision-makers alike. To achieve this compliance, international tax agreements represent the highest levels of tax coordination on the international scale, and the most important of them all entails - of course - the necessity of adhering to their provisions by the countries that have signed them. Here, the question arises about the effectiveness of these agreements, and their ability to protect the rights of contracting states from a tax perspective, and to withstand the unipolar United States of America, as the interpenetration of global economies - under the influence of globalization and the openness and bifurcation of financial markets - has led to the restructuring of the global financial system, and changing The rules that govern international relations, especially financial and banking ones, due to the increase in financial transfers across countries, and this has increased the risks resulting from financial crimes, such as tax evasion, money laundering, and terrorist financing.

This research aims to measure the impact of the use of blockchain technology in improving the efficiency of the Iraqi banking sector. And its role in reducing the cost of banking services and developing them in the financial sector, represented by Iraqi banks. The extent to which the research sample accepts the adoption of this technology. The research community represents some Iraqi banks in Baghdad. There are ten banks with various branches, and these banks were represented by the following (five branches of Al-Rasheed Bank. Four branches of Al-Rafidain Bank, and Al-Taif Islamic Bank). The number of questionnaires distributed to auditors was (68), and (64) were retrieved, representing (94.1%). The remainder of the questionnaires, amounting to (4), i.e. (5.9%), are not suitable for statistical analysis and were analyzed using the SPSS statistical program. Where the blockchain technology will increase efficiency and economic returns and reduce costs and financial burdens. The results of the research concluded that blockchain technology represents the best technical solutions currently available. To reduce the material costs of operations in the financial sector. As well as, speeding up financial transactions. While ensuring the safety of financial transactions and transactions, and reducing manual procedures. It Contributes to meeting the needs of the financial sector of banks by eliminating the need for intermediaries, saving a measure of time and money helping reduce the operational cost to the lowest cost and improve the capital. It also contributes to enhancing transparency within the sector. Eliminating opportunities for human error in providing banking services, which ultimately contributes to enhancing operational efficiency and improving the quality of banking services provided to customers. The most prominent recommendations of the research were the need for Iraqi banks to rely on blockchain technology which contributes to reducing the cost of banking services, raising operational efficiency and taking effective measures to support its application.

The paper aimed to study the impact of macroeconomic indicators on inflation in Sudan during the period from (2000-2022). The paper followed the econometrics approach through a linear regression model on time series data. The papers hypotheses were that there is a statistically significant relationship between the gross domestic product and government expenditure, and exchange rate on inflation. The paper reached the most important results, the most important of which is that the gross domestic product and exchange rate directly and positively affect the inflation rate, and that government expenditure inversely affects the inflation rate. The most important recommendations included the need to pay attention to reducing inflationary pressures with the aim of stopping the deterioration of the value of the Sudanese pound and then improving it. This can only be achieved by increasing the gross domestic product, which contributes to expanding the productive capacity of the economy, and reducing government expenditure on non-productive activities and increasing taxes to reduce inflation rates. The performance of macroeconomic indicators is considered a standard by which the economic performance of countries is measured. Therefore, we find that macroeconomic policies always work on To control the general level of prices by designing specific policies that reduce Inflation rates. Sudan, like other developing countries, has continued to suffer from the low performance of macroeconomic indicators, represented by an imbalance between aggregate demand and supply. In recent years, inappropriate economic policies have played a major role in the instability and high rates of inflation for long periods, even if their intensity varies from period to another, The high rate of inflation in Sudan in recent years is attributed to structural problems that have been associated with the Sudanese economy, as the government’s growing expenditure has contributed greatly to the rise in inflation, especially since this spending is not matched by real production, as it is financed by borrowing from the Central Bank, as recent years have witnessed a rise the growth rates of money supply in Sudan are steady due to several factors, the most important of which is the increase in the general budget financing deficit, the increase in government expenditure, and the decrease in the state’s public revenues, as the fiscal deficit in 2019 reached 11% of the gross domestic product, and public revenues (excluding grants) reached 5.4% Only of GDP in 2020. So the budget deficit was financed by inflationary Finance, which led to an increase in the inflation rate, reaching 60% in 2018, and it continued to rise until it reached 230% in October 2020.(Annual report of the Bank of Sudan, P. 35.2020). Therefore, what are the macroeconomic indicators that affect inflation rates in Sudan? And to what extent do these macroeconomic indicators affect inflation rates? Based on these questions, the paper’s hypotheses were formulated as follows:

In the development of evolution process of the financial sector, and it use to practice effective assessment, the focusing on the investment projects offered by the organization, which showed the need for continuous evaluation process of projects using indicators that measure financial performance, and the extent of its development, this research is a way to demonstrate the advantage of evaluation of the project development and the success of investments. So the factors of assessment provides data and information to check the comparison and illustrate the progress towards the strategic objectives of projects specific to one search (Municipality of Baghdad), this research is the entrance of performance indicators and a mechanism to take advantage of them in the evaluation and development of investment projects. What is the performance of the project evaluation indicators? Its measurements provide data and information to allow comparison and determine progress towards achieving the strategic objectives of the projects, programs and initiatives own department. This research aims to proof by Effective Index to evaluate investments projects in the Municipality of Baghdad and what is the role of the effectiveness index in achieving the goals of public investment projects? and it is important to the subject and to ensure success of the project objectives must be objective, clear, specific and enforceable and review of this research examined the effectiveness index with the help of investment, depending on the numbers of exploratory interviews were held with entrepreneurs and the investors leaders of research sample and the interpretation of the extent of the use efficiency index to measure achieved the desired goals of their projects. It is a means to measure success in a systematic and objective manner and to resolve the problem and achieve its goals. the researcher adopted the hypothesis " the use of effectiveness index to measure the extent to which investment projects in the Municipality of Baghdad would aims to contribute to the success of the project." And that the evaluation criterion focuses on whether the actual project, achieved its objectives, and had an impact on results of the project. Then search reached a presentation and analysis of a set of conclusions, notably that the effectiveness index plays a crucial role for the successful of investment project by achieving its goals, which shows the importance of the application of this indicator and the study found a set of recommendations, the most important that the organization of the research sample should give more emphasis to develop the evaluation system through which the use effectiveness index in achieving the objectives of the project.