Gulf Economist

In view of the challenges facing the Government and
Management since the start of the third millennium and its
repercussions on the administrative practices in
governments , information revolution , telecommunications
,economic blocs , the new role of the state , the necessity of
proficiency and effectiveness and participation in Civil
Society in most activities specifically the economic ones,
that’s why the administration of good governance, which
can be considered the fundamental tasks that most
countries aspire to practice, takes the wide ranging focus.
As far as Iraq is concerned all these indicators have
negative values whether through the period preceding 2003
events or through the 2003 up to now.
It indicates the collapse and decline of the government
role both in terms of supervision and monitoring of projects
or its capacity in combating corruption or making available
the suitable environment for the works throughout
accountability, point of views and other organizational
frames.
Then the research discusses the channels of good
governance administration by making ready and developing
the suitable circumstances in work environment to enable
businessmen to practice varied economic activities in order
to increase the rate of economic growth.

Information technology represents one of the most
important principles that the world depends on to achieve
advance and development in different fields. This research
Endeavour’s to survey the reality of using this technology in
gulf cooperative council states, and the extent to which
these countries succeeded to reduce the digital gap with
other countries in the world. It surveys the most important
indicator analysis them, together with the steps taken to
provide the necessary requirement for these societies.

The study presents a brief of the most significant steps
taken by these states in this direction. The results reveal the
necessity of providing internet service and
telecommunications in accordance with population number.
Infrastructure of Internet needs to be developed owing to its
importance for different field particularly for economic field.

The aim of this research is to reveal the effect of
managerial leadership Style and determines its dimensions
, finding the relationship and effect between the leadership
Style and its effect in the process of motivation .
The research was applied in State Company for Iraqi
ports , the sample size of (73) employee and holding
bachelor the research depend on a questionnaire list to the
five fold Scale (likert) .

The research was based one important hypothesis which
implies that there is relationship and significant effect
between the leadership Styles and the motivation levels .
The research reached to effects like carelessness of
the sample individuals is the research's topic in dictatorial
arbitrary leadership .Some of recommendations are
presented in the end of research like necessity of setting up
developed courses in managerial organization to develop
their managerial abilities for leading their subordinates
perfectly to guarantee their defending , the Continuation of
their work in the organization and seeking for the
development of their tendencies and abilities

This research aims to clarify the relationship between
the taxpayer and tax administration, through the recognition
of the rights and obligations of each of them and its impact
in reducing tax evasion has been addressed in part the
theoretical topics above either in his Applied has designed a
questionnaire distributed to a total sample size of 100
respondents, was consisted of 26 items distributed among
five areas, and use the program SPSS for data analysis,
has been reached any conclusions, and in light of the
recommendations that will develop the relationship between
the taxpayer and tax administration, which contribute to the
reduction of tax evasion and increase tax proceeds.

The research aims to identify the accounting policies
adopted in Iraq to measure and evaluate investments and
compare it with the accounting policies adopted in some
countries in the Cooperation Council for the Arab Gulf States, to
determine the extent of agreement or disagreement between
the different accounting treatments for investment item because
of its important implications on the financial statements of
companies and the quality of accounting information them. To
achieve the goal of research was a comparative study between
the adoption of accounting rule No. (14) of the Council of the
accounting standards and oversight of Iraq and international
accounting standard (5) issued by an accounting and audit of
the States of the Cooperation Council for the Arab States of the
Gulf.
The results of the study showed the existence of substantial
differences between the accounting policies applied in Iraq and
in the investment required by the accounting standards in the
countries of the Cooperation Council for the Arab States of the
Gulf. In conclusion, gives the search among the most important
recommendations of the need to issue special accounting rules
in real estate investments separately from investments in
securities and not to combine them in the accounting rule, with
the same laws and the need to provide a stimulating legislation
for investment in Iraq while providing flexibility in funding
sources

his paper concerns with the foreign investment role in
developing Iraqi economy in general and Basrah economy in
particular because it is one of the most important sources of external
fund recently.
The foreign investment participates in achieving the pivotal goal
of development which is drawn up by United Nations in the
developmental goals of the millennium. This goal is reducing poverty
(in developing countries) by 2015 to the half of its prevalent level in
1990 .
The foreign investment reality, directions in the world and the
investment movement characterizations in Arabian countries, are
reviewed in this research. In addition, the researcher highlights the
prevalent investment climate in Iraq and the retardant factors of
investment there. He found that the foreign investment size and its
positive impacts on growth could be absent, because it depends on
economy capacity extent to absorb and attract these investments.
Also, this capacity is very weak in Iraq because the investment
climate isn't prepared in spite of the investment law legislation and
what it contains of incentives and immunities, in addition to treating
the foreign investor as the national one. Nevertheless, this law
doesn’t succeed in gathering foreign investment, because of other
factors . Finally , the researcher arrives at the importance of creating
suitable investment climate that emphasizing on activation of foreign
investment attraction and direction, pursuing its execution ,removing
all the difficulties and considering it as complementary element to
the national investment

In the last year leading up to the present time, the world
experienced unusual mix of financial conditions. Expected
and realized volatility in both debt and equity markets were
remarkably low for most of the last half a decade. The
origins of the crisis lie in the complex interaction of number
of forces .Some were the product of market forces.
The problem was that, when house prices were rising,
many banks in us handed out risky loans to individuals who
could not afford them. The result was that many households
could no longer afford to repay their mortgages. Finally, the
lack of liquidity has had a wider impact and has brought
with it bankruptcies, job losses or recession.
Therefore, the researchers try to analyze the effects of
the financial crisis through the concept of it, what was the
origin of the crisis in the past, and how this new crisis began
If people lose confidence in the market, everything can go
horribly wrong.