Search Results for e-government

Abstract

The research addresses two main topics: the International Public Sector Standard (IPSAS 24) relating to the presentation of budget information in financial statements, and the Government Financial Management Information System (GFMIS).

In relation to IPSAS 24, the research focuses on clarifying how budget information is presented in public sector financial statements. The standard aims to achieve transparency and reliability in providing financial information to governments and government institutions. The research addresses various aspects of the standard, such as defining financial terms, basic principles, and requirements that must be met in submitting the budget.

 For GFMIS, the research reviews and evaluates this system that is used in managing financial information for governments. GFMIS aims to improve the efficiency and effectiveness of government financial resources management, and facilitate financial planning, monitoring and evaluation processes. The concept of GFMIS, its components and benefits are reviewed, as well as the challenges of its implementation and future preferences for its development and improvement.

 Overall, the research aims to provide previous researchers with an overview of IPSAS 24 and its importance in presenting budget information in public sector financial statements, as well as reviewing GFMIS and its role in improving government financial information management. This research can contribute to raising public sector awareness of the importance of adhering to international accounting standards in the public sector and using advanced financial information management systems to enhance transparency and effectiveness in managing the financial resources of governments.

The main reason for linking these two variables is to enhance transparency, accountability, and financial control in the public sector and ensure that government financial information complies with international accounting standards in the public sector. Therefore, reviewing these two variables and analyzing their role will provide an important theoretical and applied framework for understanding the relationship between them to rationalize the budget. The most important conclusions reached for the review research are that the main goal of applying the (IPSAS) standards is to achieve compatibility in accounting policies at the global level by providing guidance and directives to develop a comprehensive theoretical framework for government accounting. Evaluating government performance is achieved through commitment to applying the (24 IPSAS) standard., which allows the preparation of a variety of financial statements detailing the approved budget and actual expenditures, the final budget (adjusted allocation), and achieving the qualitative characteristics of accounting information. The government unit did not disclose in the financial statements the extent of compliance with legislative and regulatory laws and other regulations imposed by external parties. (The State) As for the recommendations, the researchers suggest that government institutions should commit to implementing the IPSAS 24 standard completely and accurately to ensure compliance with international accounting standards. Government institutions should analyze their actual needs and conduct a feasibility study before making any transfers in the original budget, in order to ensure a strong scientific basis and improve the institution’s performance in adhering to budget directives. Government institutions should fully and effectively implement GFMIS in all government units to enhance transparency and financial control. The GFMIS should also be configured in a way that meets the needs of the government unit in a way that enables it to record and track financial transactions and prepare financial reports in an accurate and timely manner.

Abstract

Stand out the present research study aims at investigating the effect of applying international accounting standards in the public sector for the purpose of arriving at measurement and accounting disclosure of the employees' benefits granting to economic units in the government sector that apply the government accounting system, and to explicate the level of benefit in improving the outputs of the accounting system and its ability to support indicators of transparency and disclosure. In view of the vast development in financial reporting, preparing reports and financial statements with a high level of transparency and disclosure as well as the importance of working individuals being one of the important and essential factors to ensure the proper functioning of work, the continuity of productivity and the efficiency of the economic unit, the government accounting system currently adopted in some public sector directorates is considered insufficient to the requirements of internationally accepted accounting standards in general The importance of the present study has emerged in finding that it is possible to apply IAS 19 employee benefits by adapting the current government accounting system in the Iraqi economic units to the requirements of the standard and getting to know the effect of the application on the information content and outputs of the government accounting system. The General Directorate of Education / Wasit has been chosen a sample for the study in question, The current study has arrived at a number of conclusions as follows:

1. The classification of benefits granted to employees and workers according to the government accounting system differs from the classification stated in IAS 19 Employee benefits.
2. The quality of financial reports and statements is an important means of disclosure and communication of financial and non-financial information.

   . The government accounting system does not provide adequate accounting measurement and disclosure about employee benefits. 3

In view of the findings reached at, the current study recommends the following:

 1- Giving due importance to what was stated in the International Accounting Standard regarding the classification of the benefits granted and the adaptation of the government accounting system to those classifications.  

2- Enhancing the awareness of management and employees in the economic unit of the importance of preparing financial reports and statements.   

 3- Working on adapting the government accounting system to keep pace with the requirements of international accounting standards by adding new sub-accounts to the accounting guide and creating a plan for new sub-accounts to the accounting guide and creating a plan for employee benefits.

Abstract

The research aims to test a hypotheses explaining the behavior of commercial banks towards government borrowing in the Iraqi economy on the one hand and the effect of internal government borrowing on bank credit. government borrowing on bank credit. The lazy bank hypothesis is one of the explanations for banking behavior, it believe a continuous increase in government borrowing from commercial banks can create a risk that leads banks to reduce their lending to the risky private sector compared to granting loans to the public (government) sector and thus eliminates their incentives to search for new profitable opportunities To invest in the private sector.
The effect of crowding out means that the rise in government sector spending leads to a decrease in private spending or sometimes even cancellation. The main reason for crowding out is to reduce the government deficit if the government borrows from the market to fill this deficit so the demand for investment in the market increases and the value of money in the market increases automatically And the interest rate increases. Using a method of Co-integration and a Error Correction Model to measure the relationship between internal government borrowing and credit in a short and long term for the period Jan. 2006-May 2020 monthly data . the results of the econometric model supported this hypothesis, which reflects negatively on the size and effectiveness of the private sector and its role in the Iraqi economy

Abstract

The research includes both theoretical and practical aspects. The study aims to analyze and measure the relationship between public spending (the approved variable) and the explanatory variables in Malaysia during the time period (1990-2020) by using the Autoregressive Distributed Time Gaps (ARDL) methodology using Time Series Data during the study period. In order to achieve this goal, the theoretical aspect of public spending and its components and limits of public spending was shortened, with the presentation of the economic effects of government spending. In addition to clarifying the relationship between economic variables and public spending in Malaysia, then presenting and analyzing the results of quantitative measurement. The research reached many results, the most prominent of which was the existence of a positive significant relationship between government spending and the variables of total fixed capital formation, public debt and population. And a significant inverse relationship between the dependent variable government spending and GDP growth. As a result of these results that emerged from the standard analysis of the model, it is worthwhile for the study country to adopt ways and methods to reduce government spending rates within the limits of public revenues available to each country. The research aims to analyze the impact of macroeconomic variables on government spending, as well as to evaluate the behavior of government spending in Malaysia.

Abstract

The current research aimed to verify the role of e-government in promoting sustainable development by reviewing some practices and a number of related studies.

The study discovered that there are five e-government factors that have a clear role in promoting sustainable development, which are (the legal factor, the technological factor, the effectiveness of institutional organization, cooperation between digital technologies and resource management, and citizen satisfaction). To achieve the objective of the research, a main measurement tool was adopted by designing a questionnaire and distributing it to a sample of the General Traffic Directorate at the Ghazaliya registration site and the crown registration site in Baghdad - to reach the desired results through the use of the statistical package (SPSS.V.25) in order to determine the relationship between The variables of the study, e-government with its factors (the legal factor, the technological factor, the effectiveness of institutional organization, cooperation between digital technologies and resource management, citizen satisfaction). and sustainable development in its dimensions (environmental, social, and economic). The results of the study demonstrated the existence of an active role for e-government factors in sustainable development, and this indicates that these factors have a fundamental role in promoting sustainable development.

Abstract

This research aims to study government accounting reforms in Iraq under the transition to accrual accounting and their impact on enhancing financial transparency, in light of modern international trends in developing accounting systems in the public sector, particularly the standards issued by the International Public Sector Accounting Standards Board. This research comes in response to the growing need to improve the quality of government financial reports and enhance confidence in accounting information, thereby supporting the principles of good governance. The research adopted a descriptive-analytical approach to study the theoretical framework, in addition to a quantitative approach to test the relationship between the study variables in the field through a questionnaire distributed to a sample of employees in government units and oversight bodies in Iraq. The data were analyzed using appropriate statistical methods to test the research hypotheses. The research concluded that there is a statistically significant relationship between government accounting reforms under the accrual basis and the level of financial transparency. The application of the accrual basis contributes to improving the quality of disclosure, presenting assets and liabilities more comprehensively, and providing more accurate and reliable financial information. The research also recommended the necessity of completing the requirements for the transition to the accrual basis by developing the legislative framework, strengthening financial information systems, and intensifying training and qualification programs for accounting personnel.

Abstract

The importance of the subject in estimating the impact of sudden oil shocks over decades since the early seventies of the twentieth century until now was the motive in choosing it, and naturally when oil prices are low, this will be reflected in the government's financial decisions. The research problem revolves around dependence on oil revenues mainly and the weakness of other sectors such as agriculture in financing the government budget in Saudi Arabia, which raises the following question: It is to what extent these countries can absorb those oil shocks and contain them through an appropriate fiscal policy. The research relied on the hypothesis that tracking the paths of oil shocks had clear repercussions in government budget decisions, which prompted Saudi Arabia to follow appropriate financial methods and means to contain the government budget deficit. One of the main objectives of the research is to show the risks of oil shocks on financial conditions in creating surpluses or deficits in these financial conditions for government budgets, and the research relied on the analytical method to prove its hypothesis to show the trends of these shocks. The research reached a number of results, including that oil is and is still one of the most important drivers of political and economic developments, and many believe that it is the determinant of these developments. Accordingly, the research recommended: to work on diversifying the Saudi economy in order to move from a rentier economy to an economy with strong pillars based on the development of service, agricultural, industrial and production sectors, in order to reduce the severity of negative oil shocks on the Saudi economy, and the need to choose appropriate methods for investment Correct oil revenue.

Abstract

This research aimed to highlight the role of artificial intelligence (AI) technologies in improving the quality of government financial reports to support the efficient allocation of resources for poverty reduction programs. To achieve this goal, the researchers adopted descriptive and analytical methodologies to theoretically characterize the research variables, prepare the practical component, and analyze the data collected on the research problem using the Statistical Package for the Social Sciences (SPSS). Data was collected on the main research variables: AI technologies (using the Digital Transformation Index), the Government Support Index, and the Poverty Rate. The Unemployment Rate was used as a control variable, given its direct impact on poverty. The study reached several conclusions, most notably that the Digital Transformation Index plays a role in poverty reduction by improving financial reporting and enhancing resource management efficiency. The Government Support Index did not show a significant impact, reflecting the inefficiency of resource allocation. The research recommended increasing reliance on AI technologies in this field to ensure the proper reallocation and distribution of resources to those in need, thereby addressing the problem of poverty in Iraq.

Abstract

It aims to analyze, study and discuss the shortcomings of the accounting system, and to achieve this, the descriptive analytical approach was adopted to study the accounting system and determine its main dialogue and its consistency with the requirements of the International Accounting Standard in the Public Sector (IPSAS24) in order to increase the effectiveness of the government accounting system applied in economic units through the use of  The relevant international accounting standards, and the research reached a number of conclusions, including those that the government accounting system relies on in recognizing financial transactions and events on the cash basis. Thus, the elements of the financial statements consist of cash receipts, cash payments and cash balances. Because of this basis, the results of the years’ business overlap and may encourage  This is on waste, as government units spend their allocations at the end of the fiscal year randomly so that they are not returned to the treasury،The research has several recommendations, including the need to apply the (IPSAS24) standard in government units, through which budget information is presented in the financial statements in order to achieve the qualitative characteristics of the financial statements, in addition to the statement of deviations and their causes and finding the necessary treatments for proper planning of the general budget.

Abstract

The research aims to shed light on the concept and importance of integrated business reports, guidelines and elements of their informational content, as well as accounting disclosure in government units. The research community was represented by non-profit government units, while the research sample was chosen by the University of Baghdad as an intentional sample for the research. To achieve the goal of the research, the researchers prepared a survey form to measure the level of application of financial and non-financial indicators in the governmental unit (University of Baghdad) in the form of percentages according to the elements of the integrated report according to the (IR) version in 2021, with the use of indicators of the Global Reporting Initiative (GRI) according to its latest version In 2020 with its economic, social and environmental dimensions on the elements of the integrated report, and based on the financial and non-financial reports issued by University of Baghdad for the year 2019,The most prominent finding of the research is that the percentage level of disclosure according to the international framework for the integrated report (IR) for the governmental unit / University of Baghdad was (38%), which is a weak percentage of disclosure compared to (100%), and the researchers recommended the need for the governmental unit to adopt the International Integrated Reporting Framework ( IR ) because it provides a detailed and comprehensive presentation of all financial and non - financial information in a transparent and credible manner.

Abstract

This study aims to examine the impact of applying Social Responsibility Accounting (SRA) on rationalizing government expenditure in the Directorate of Persons with Disabilities and Special Needs in Babylon Governorate. It seeks to measure management awareness of the SRA concept, analyze the actual level of its application across its main dimensions (economic, social, and environmental), and clarify the extent to which such awareness contributes to the optimal use of financial resources. The study adopts a descriptive-analytical approach using the case study method. Data were collected through a questionnaire distributed to 60 respondents, of which 47 were returned, and 42 valid questionnaires were analyzed using SPSS software. The results indicate a high level of SRA implementation across all three dimensions. The findings of the main hypothesis test reveal a statistically significant effect of management awareness of SRA on government spending rationalization, with a coefficient of determination (R² = 0.765). Multiple regression analysis shows that the economic dimension has the strongest impact on rationalizing expenditure, followed by the environmental dimension, while the social dimension has a relatively weaker effect. The study recommends enhancing managerial awareness of SRA, adopting a clear accounting framework for performance measurement, and ensuring balanced support of economic, social, and environmental dimensions. Integrating SRA into institutional performance evaluation criteria would improve organizational performance, strengthen public trust, and support sustainable development.

Abstract

The problem of the study stems from the fact that the relationship, whether effect or causation, is not fixed between fiscal policy and economic performance variables, including economic growth and unemployment, as it differs from one country to another, and from time to another time depending on the nature of the economies under study, The study aims to verify empirically about the impact of fiscal policy tools on economic growth and unemployment with determining the direction of the causal relationship of these variables in Jordan for the period (1990-2021). The study used models (Cointegration) for the long-term relationship and vector error correction models (VECM) for the short-term relationship and (Granger) test for the causal relationship. the study concluded that the effect of government consumption spending is negative on economic growth and unemployment, and there is no effect of government investment spending on either economic growth or unemployment, with a causal relationship from government spending, especially consumption, to both economic growth and unemployment, as it found That taxes have a positive effect on economic growth and do not affect unemployment with a causal relationship from taxes to economic growth and unemployment, while the causal relationship was from taxes on income to economic growth and from customs taxes and foreign trade to unemployment, while the causal trend was from economic growth to taxes customs duties and to taxes on foreign trade, these results support the neoclassical point of view in terms of the relationship of influence and support Keynesian law at the expense of Wagner's law regarding causation. As for public debt, its impact was negative on economic growth and positive on unemployment, and the direction of the causal relationship was from debt to economic growth only.

Abstract

This study aims to analyze the impact of implementing e-governance systems on reducing bribery and embezzlement in government institutions, as they are among the most prominent tools for combating financial corruption. The study explores the concept of e-governance and its role in enhancing transparency and accountability through automation and digitization, which reduces human intervention in administrative and financial processes. The study also discusses the most prominent mechanisms that contribute to reducing corruption, such as electronic payment, digital signatures, and smart monitoring systems. Furthermore, successful international experiences in implementing e-governance and its positive impact on reducing financial corruption are highlighted. Finally, to achieve the research objective, the researchers distributed a questionnaire to a sample of employees at Rasheed Bank/Najaf Branch in Iraq. The researchers reached a set of conclusions, the most important of which is that implementing e-governance systems significantly reduces the opportunities for bribery and embezzlement in government institutions by enhancing transparency and reducing human intervention in financial transactions. The researchers also reached a set of recommendations, most notably the need to develop technological systems in government institutions to ensure effective implementation of e-governance, while providing secure and fast communication network.        

Abstract

The research aims to test the effect of the foreign direct investment rate, inflation rate, government spending rate, population growth, GDP growth, the degree of trade openness, and the corruption risk index on the youth unemployment rate in African countries. Although youth unemployment rates in African countries are not among the highest rates in the world, it remains a problem that requires serious consideration in addressing it as it is considered a major factor in political instability. The research adopted the method of multiple linear regression and panel data for the period 1990-2019 for sixteen African countries for which the required data for the research were available: Zimbabwe, Uganda, Rwanda, Niger, Senegal, Mozambique, Nigeria, Central Africa, Tanzania, Eritrea, Ethiopia, Ghana, Mali, Kenya Angola, Cameroon. It was concluded that foreign direct investment ratio was negatively affects the youth unemployment rate. While the effect of government spending, population growth and corruption risk index (decreased risk of corruption) was positive. No significant effect of economic growth, inflation rate, and trade openness has been demonstrated on the youth unemployment rate in African countries.

Abstract

The establishment of private universities has become one of the means to spreading university education and expanding it in the Iraqi society within the framework of the university education strategy to expand education and this type of education is encouraged at the government level according to a philosophy that stems from the principle of integration between government education and private education and considering the latter is one of the complementary substitutions to public university education.
One of the most important advantages of private university education is that it gives greater freedom to choose colleges and scientific specializations according to the desire of the students who are applying to study in private universities.
The most important conclusions of the research are that private universities do not suffer from the problem of disguised unemployment sometimes as they often adopt flexible administrative structures that ensure high performance efficiency for all of their affiliates and on the contrary they take all necessary measures against persons whose performance does not rise to the required level in terms of administrative, and scientific levels.
Among the most important recommendations of the research are the values of private colleges and universities to gain the confidence of the citizen so that it competes with public university education, promotes it, and encourages private education according to a philosophy that stems from the principle of integration between government education and private education.

Abstract

This paper examines the potential transition from traditional budgeting to performance budgeting (PB) in Iraq, with a focus on the Government Program (GP). It explores the historical underpinnings of budgetary practices in Iraq, critiques the limitations of traditional budgeting, and delineates the potential of GP as a catalyst for the implementation of performance budgeting. The study utilizes a qualitative approach, analyzing policy documents and drawing parallels with global trends and empirical studies to assess the adaptability of performance budgeting in the Iraqi context. The findings suggest that GP embodies the foundational elements of performance budgeting. The study concludes with strategic recommendations for successful performance budgeting implementation in Iraq.

Abstract

The research aims to identify the size of government spending on research and development and its impact on the human development index in Singapore, and to analyze and measure the most important indicators of government spending on research and development and the index number for the human development index, and by using some statistical and standard tools, the research has proven that there is a positive effect between spending on research and development. As a percentage of the gross domestic product in Singapore and the human development index in the short term, while in the long term the research proved that there is no relationship between the study variables, while there is a long-term equilibrium relationship at the levels of significance (1%, 5%, 10%), and the results of the tests showed Diagnostic The absence of the self-correlation problem according to the ARCH test, and the study recommended drawing lessons from the Singaporean experience in the field of research and development, creativity, innovation and great progress in the field of education.

Abstract

This research aims to explore the importance of financial analysis and its contribution to enhancing environmental performance evaluation by utilizing financial ratios in financial analysis and addressing environmental issues to improve and maintain the environment and performance of government units. The research problem centres on the negative impact of neglecting financial analysis of financial statements and the financial information they contain regarding environmental performance on making appropriate decisions in performance evaluation. Therefore, the researchers sought to prove the hypothesis that using financial ratios in financial analysis and comparing financial information with non-financial information enhances environmental performance evaluation procedures. The study examined the environmental reality of the Medical City Directorate under the Ministry of Health, which is considered a unit affecting the environment. It involved an analytical review of the issued reports and financial analysis of the budget execution statement. The research concluded that the government unit in question showed weak environmental performance due to insufficient attention to pollution control, affecting most environmental aspects, and failure to apply environmental laws and regulations. Key recommendations include the need to comply with environmental laws and regulations and the necessity of establishing an environmental auditing plan or program to cover all environmental activities of the directorate.

Abstract

The study targeted a critical issue in the Iraqi economy, represented by the challenges facing political and economic decision-makers in supporting the Iraqi industry. The study analyzed the government logistical support for entrepreneurs and the mechanisms for incubating their small entrepreneurial projects in light of the current challenges (environmental, economic) that prevent the effectiveness of these projects in supporting the national economy.
A questionnaire was designed to the five-point Likert scale and covered four areas (legislation, the economic policies, the financial support, and the advisory services). The questionnaire included twenty questions that reflect the challenges facing the entrepreneurship and the entrepreneurs of small entrepreneurship.
A simple random sample was drawn based on the rule of (100) observations from the community of entrepreneurs whose entrepreneurial projects fall under the Industrial Development Directorate at the Ministry of Industry and the Central Bank of Iraq. The survey results indicated the small entrepreneurial projects effectively supporting the national industry could achieve by integrating the incubate mechanisms of these projects with government logistical support to sustain their growth and effectiveness in the Iraqi economy.

Abstract

Purpose: This study aims to examine the role of digital sustainability strategy in enhancing knowledge work productivity and its relationship with supporting poverty recovery in local government institutions, through an applied study conducted at the Najaf Governorate Council. Methodology: The study adopted a descriptive-analytical approach with a correlational-explanatory design. Data were collected using a structured questionnaire administered to a simple random sample of 120 employees from a total population of 209 employees. The data were analyzed using SPSS Version 28, employing descriptive statistics, Pearson’s correlation coefficient, and simple linear regression analysis. Findings: The findings indicate that the level of digital sustainability strategy implementation was moderate, with an overall mean of 3.31. The social dimension recorded the highest mean (3.54), whereas the economic dimension recorded the lowest (3.11). Knowledge work productivity was relatively high, with an overall mean of 3.52. Cognitive complexity recorded the highest mean (3.72), while innovation recorded the lowest (3.36). The results further revealed statistically significant positive correlations between digital sustainability strategy and knowledge work productivity (R = 0.71), digital sustainability strategy and support for poverty recovery (R = 0.81), and knowledge work productivity and support for poverty recovery (R = 0.66), at p < 0.001. Simple linear regression also demonstrated a positive and statistically significant effect of digital sustainability strategy on knowledge work productivity (β = 0.67), explaining 50% of its variance (R² = 0.50). Originality/Value: The study contributes to addressing a research gap by integrating digital sustainability, knowledge work productivity, and support for poverty recovery within the context of local government institutions in Iraq. It provides an empirical basis for directing digital transformation towards improving institutional performance and supporting sustainable local development.

Abstract

Public expenditures undertaken by the government are the basic element in providing the public life requirements of individuals and thus achieving development goals in general. However، public expenditures in Iraq are characterized by the fact that a large portion of them goes as current expenditures، while a small portion of them is directed to investment in various economic sectors، including health. education and others. Therefore، the research concluded that there is a large deficit in Iraq between the great actual need for services and achieving the planned development requirements and the low actual reality، especially in the health sector. The research recommended that there should be special attention in this sector by the government to ensure Sustainable annual growth in providing and improving these services to all individuals in Iraq in order to achieve the sustainable development goals that the United Nations seeks to achieve until 2030.

Abstract

The role of small and medium enterprises is essential in economic and social development and is the focus of attention of governments and international organizations, most notably the United Nations Industrial Development Organization. Their importance increases in developing countries because they represent the only realistic prospects for economic development and an effective tool for addressing the problem of unemployment and poverty there. The research aims to clarify the concept of small and medium enterprises and their role in achieving comprehensive economic and social development in Iraq in the current and future stages. The descriptive and deductive approaches were followed, in an attempt to link small and medium enterprises and sustainable development in the Iraqi economy in this research. Small and medium enterprises face a number of obstacles that limit their contribution and effectiveness in sustainable development in Iraq, then explaining the most important details in order to develop appropriate solutions for them. In this research, we will focus on several concepts for small and medium enterprises and shed light on the most important conclusions, including that the private sector of small and medium enterprises is in dire and necessary need of government support to be able to advance and develop. In conclusion, a number of recommendations were presented for the development of small and medium enterprises, and we hope that they will be of assistance in the research topic, including the urgent need for the Iraqi government to play an important role in creating supportive regulatory frameworks through collective funds and other mechanisms, establishing microfinance units in the Ministry of Trade and the Central Bank of Iraq to provide the necessary consultations for the work of small projects.

Abstract

The research aims to address the epistemological foundations of green budgeting and compare it with traditional budgeting in terms of principles and fundamentals, as well as the impact of both types of budgeting on the environment and sustainable development. Most countries worldwide are facing significant environmental challenges, necessitating the replacement of traditional fiscal policies with financial policies that integrate environmental goals within economic objectives. The study relies on previous research related to the variables under investigation to describe and analyze budgeting methodologies and compare them. Data were collected based on content analysis of previous studies and recorded observations.The research concludes that green budgeting is an effective tool for achieving sustainable development by integrating environmental policy with the state's financial policy, thereby balancing economic and environmental considerations simultaneously. Additionally, it finds that green budgeting supports the circular economy rather than the linear economy.The study recommends adopting green budgeting as a modern approach to government budget preparation. It also suggests enacting laws and regulations by the legislative authority to support the green budgeting approach, such as imposing environmental standards on government and private sector projects, promoting and supporting investment in environmentally friendly activities, and developing indicators to measure both financial and environmental performance. These indicators would assess progress resulting from green budgeting implementation, such as reductions in carbon emissions and their impact on treatment cost reductions, increased use of renewable energy, and decreased fossil fuel consumption costs.

Abstract

This essay looks at Iraq's attempts to stabilize its administrative and economic sectors in the face of difficulties brought on by both internal and foreign causes that have put a strain on the country's resources. The necessity for regulatory changes, especially the enactment and enforcement of an Anti-Monopoly Law (AML), has been highlighted by problems including excessive unemployment, a lack of public funding, and pervasive administrative inefficiencies. This law is essential for combating corruption and governmental monopoly activities, which have hampered public sector performance and caused administrative disarray. The study looks at how unfair practices that compromise justice and equitable governance have been sustained in Iraq's administrative sector due to ineffective AML enforcement. This study illustrates the advantages of adopting AML in reducing anti-competitive practices and promoting fair market dynamics by comparing China's Anti-Monopoly Law with an examination of Mexican anti-competitive laws. Iraq can significantly improve administrative performance and ensure fair competition by putting in place a strong AML framework that restricts government overreach and lessens cooperation between public officials and private entities. This will ultimately support a more balanced economy and fairer governance.     

Abstract

The study aims to demonstrate the feasibility of the project of installing a solar photovoltaic system with a capacity of (2kw/h) from a technical and financial point of view, and for the purpose of achieving this goal, a technical feasibility study was prepared, through which it was found that the system should consist of (6) solar cell panels and an inverter with a capacity ( 2.2kw/h) and (4) gel batteries with a capacity of (200A/h) to ensure that the house is equipped with electric power for a period of (4) continuous hours during periods of national electrical power outages, in order to ensure the best performance of the system. The technical study indicated that The project is technically feasible, as it is possible through the system to generate a total daily electrical energy of (21.6 kw/day). In order to demonstrate the financial feasibility of the project, a financial study was prepared and some financial standards were applied, such as (the payback period standard, the accounting return standard, the net present value standard, the return / cost standard, and the internal rate of return standard). By calculating the results, it was found that the payback period for the invested capital is two years and three months , which is an acceptable period, and the accounting rate of return is 42.8%, which is a higher rate than the interest rate on depositing funds in banks, which ranges between (10-8%) and the net present value of the project is ($5305), which is an acceptable value. The rate of return / cost is (1.77), which is greater than one, and this indicates that the project is profitable, while the internal rate of return is (38%), which is a rate higher than the interest rate on funds deposited in banks, and through these results it becomes clear to us that the project is feasible financially speaking.

The study reached a number of conclusions, the most important of which is that there is no government support for solar photovoltaic projects in Iraq, which prevented their widespread dissemination.

The most important thing that the researcher recommends is to provide government support for solar energy projects in Iraq, whether the support is through financial facilities or through the enactment of laws and legislation that motivate citizens to resort to solar photovoltaic systems to fill the shortage of electrical energy as the enactment of a law or legislation that allows the citizen to sell electricity The surplus of its needs and generated from the state's solar energy systems for a reasonable financial consideration.

Key words: feasibility study, photovoltaic solar energy, off-grid system, grid-connected system, Hybrid solar photovoltaic system .

Abstract

The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.

Abstract

The research aims to identify the role and procedures of external auditing in developing and enhancing the work of internal control in governmental institutions. It also seeks to determine the extent to which the adherence of government units to internal control components according to COSO contributes to strengthening their effectiveness. Furthermore, it explores the role of the external auditor in examining and evaluating internal control within governmental units and the extent to which external auditing relies on it.

To achieve the research objective, questionnaire data were analyzed using statistical methods, specifically Factor Analysis, to determine the relative importance of each factor. Weighted data were then obtained based on the importance determined by factor analysis, followed by structural equation modeling (SEM) analysis, incorporating the mediator variable (internal control components according to COSO).

The research population was defined as the Federal Board of Supreme Audit employees working in the Ministry of Electricity under the Iraqi Federal Financial Supervisory Board. The research sample was limited to a governmental unit subject to the audit of the research population, specifically the headquarters of the Iraqi Ministry of Electricity, due to the availability of the necessary data and their cooperation in scientific research.

The theoretical part of the research relied on collecting data from books, articles, theses, dissertations, scientific studies, and all research related to the topic, whether in Arabic or English, as well as online resources. The practical part depended on creating a questionnaire distributed to the sample individuals.

The research reached several conclusions, the most notable being the lack of awareness among government units and their staff, especially the sample, regarding professional publications related to internal control, such as international and local auditing standards. It also highlighted the failure to keep up with guidelines issued by the Federal Financial Supervisory Board (e.g., the 2007 Internal Audit Units Guidance Manual, Audit Manual No. 4, and the 2024 Internal Control Manual). This was confirmed by practical findings, where respondents agreed on the existence of a relationship and influence between external auditing and the effectiveness of internal control. This influence could be negative if external auditors fail to develop and update audit mechanisms. Additionally, relying on COSO internal control components in external auditing helps enhance the effectiveness of internal control, as shown by the analysis results, especially with the presence of the mediator variable. However, the lack of knowledge about these components has led to weak attention to internal control elements, ultimately weakening internal control in public sector units.

Among the key recommendations of the research is the need to familiarize employees within the unit with professional publications related to internal control, particularly the 2024 Internal Control Manual issued by the Federal Financial Supervisory Board. This manual emphasizes the importance of adhering to internal control components and principles and their impact on enhancing the effectiveness of internal control. This can be achieved through seminars, workshops, and conferences conducted by specialists, in addition to those organized by the Federal Financial Supervisory Board. Furthermore, it is essential to distribute all professional publications related to internal control to employees for review and awareness of their key provisions.

Abstract

The study aimed to identify the impact of financial policy tools in achieving economic growth and to show the most important causes and factors of imbalances in the performance of financial policies in Sudan. The problem of the study was mainly represented in the financial imbalance represented by the deficit in the general budget resulting from the huge difference between public revenues and public expenditures, in addition to the ineffectiveness of financial policy tools, which led to an excessive expansion in printing more new money, and this led to a rise in the general level of prices (inflation), which was reflected in the slowdown in economic growth rates, The importance of the study stems from the urgent and pressing need to research this modern topic and the fact that its results and recommendations are of benefit to researchers, academics and decision-makers, The study followed the descriptive analytical approach, the historical approach, the inductive approach, and the statistical approach, The study came out with a number of results, the most important of which are: The results of estimating the autoregressive distributed lag (ARDL) model in the long run showed the existence of statistically significant relationships between GDP growth and each of taxes, public spending, and public debt. It became clear that both public revenues (taxes) and public spending have significant and positive effects on economic growth in the long run, The study presented a number of recommendations, including: the necessity of enhancing the growth of the gross domestic product and making it high and sustainable by increasing production and productivity of the economic sectors (agricultural, industrial, service) Expanding and diversifying the tax base to increase public revenues, meet the increase in public spending, and control and rationalize government spending so as not to create a large deficit in the general budget Public debt management is being pursued in two parallel directions: the first is to find optimal ways to repay the debt, while not resorting to indebtedness except when absolutely necessary, and the second is to reach the point of completion in accordance with the HIPC initiative.

Abstract

This article examines the various effects of drug use and illicit drug trafficking on the economy. The study focuses on the losses that nations incur as a result of drug abuse, whether through decreased productivity, increased healthcare costs, or the rise in crime rates associated with drug use.

The research explores the impact of drugs on the workforce, highlighting how addiction affects work capacity and productivity, leading to higher unemployment rates. It also details the burdens drugs place on healthcare systems due to addiction treatment and drug-related diseases, driving up healthcare costs.

Furthermore, the study discusses the role of drugs in fueling organized crime and increasing government spending on security and justice, as well as the impact of the drug black market on the formal economy by reducing tax revenues.

The research concludes with recommendations on how to address these impacts through comprehensive policies aimed at prevention, treatment, and strengthening security efforts to combat drug trafficking.

Abstract

This study examined the impact of a rentier economy on the independence of monetary policy in Iraq after 2004, considering Iraq as a rentier state that relies heavily on oil revenues. The study included an analysis of the relationship between the rentier economy and monetary policy, as well as the effects of the rentier economy on the independence of monetary policy. It found that dependence on oil to finance public expenditures leads to a reduction in monetary policy independence.

The results showed that the rentier economy has a significant impact on the independence of monetary policy in Iraq, and that there is a pressing need to diversify the economy and reduce reliance on oil in order to mitigate the risks arising from fluctuations in oil prices, which affect state revenues. Consequently, when the government faces a deficit, it compels the central bank to adopt an expansionary monetary policy to finance this deficit, which in turn undermines monetary policy independence.

The study reached a number of conclusions and recommendations that the researcher believes are aimed at strengthening the independence of monetary policy in rentier states.

Abstract

The current research aims to study “The role of anti-self-compulsiveness in creating the mindset of an entrepreneurial leader In the Civil Status Department in Baqubah” And the possibility of successfully applying these two dimensions in the government sector of the city of Baqubah, represented by the Civil Status Department in Baqubah. The research problem came from the main question it is: "Does self-interest have a significant, statistically significant relationship and impact on the mentality of entrepreneurial leaders in the Civil Status Department in Baqubah?" “The existence of a correlation and influence between the roles of self-confidence in creating the mentality of an entrepreneurial leader in the Civil Status Department in Baqubah. On the basis of the research hypotheses and in order to enrich the research with data and information that puts the research at the level of achieving its objectives, these data and information were obtained from references, sources, and periodicals related to the research concepts, On the analytical side, several statistical methods were collected, including: (arithmetic mean, standard deviation, Pearson correlation coefficient, and linear regression) which analyzes the research concepts and its most important dimensions related to the research topic in a way that enables them to be answered accurately. The research population that represents the potential sample was chosen which the Civil Status Department in Baqubah is. The research sample of (90) respondents was selected, it is a deliberate sample where the questionnaire form was distributed to all sample members, The research results were analyzed based on the statistical program (SPSS), which targeted decision-makers in the Civil Status Department in Baqubah, represented by the Office of the General Director, department directors, and division and unit directors. The results of the research reached a set of conclusions, the most important of which was the awareness of the senior leadership in the Civil Status Department in Baqubah of the anti-self-desires in creating the mentality of the entrepreneurial leader. The results of the field analysis also indicated that there is a significant influence on self-confidence in creating the mentality of the entrepreneurial leader.

Abstract

This research aims to analyze the relationship between fiscal policy and poverty rates in Iraq during the period 2018–2023 by examining the structure of the public budget, including revenue and expenditure distribution (both operational and investment). The findings indicate that the rise in oil revenues did not effectively contribute to poverty reduction due to weak redistribution policies and reliance on temporary solutions such as public employment and the ration card system. Official poverty indicators based on socio-economic surveys reveal significant regional disparities, underscoring the limited impact of government measures. The study concludes that the lack of economic diversification and the dominance of a rentier structure have exacerbated poverty and recommends the implementation of more inclusive and sustainable development policies to address its root causes.

Abstract

Given the challenges facing Iraqi industry—such as limited government support and the high cost of production compared to imported goods—industrial organizations are in urgent need of adopting effective technologies to improve their operational efficiency. Supply chain analysis stands out as one of the most significant of these technologies, as it helps optimize the flow of materials and information, reduce costs, and enhance the accuracy of accounting data.

This study aims to highlight the impact of supply chain analysis on strengthening the effectiveness of the accounting information system through a field application at the National Company for Chemical and Plastic Industries. The findings indicate that integrating supply chain activities with the accounting system contributes to improving the quality of financial information, controlling costs, and supporting managerial decision-making. The study further recommends the development of digital systems that integrate logistical and accounting functions, along with training personnel on modern technologies. 

Keywords: supply chain, accounting information system, operational efficiency, cost reduction , effective and ineffective activities.

Abstract

It is not superfluous to claim that Iraqi banks are not technologically advanced. The aim of this research is to identify the factors that affect the adoption of electronic banking services in the Iraqi banking industry. The researchers focused on discussing and examining three main factors: the technological factor, the systems factor (legal and economic), and the environment factor (internal and external). The researchers used the descriptive approach in presenting and discussing the theoretical framework of the research and previous studies. Then they used the analytical statistical approach in examining the influencing factors. The questionnaire method was used to collect primary data from the research sample, which represented 16 Iraqi banks. 101 questionnaires suitable for analysis were obtained. Compiling the answers and analysing them statistically. The results of the study indicated that the main obstacles facing the Iraqi banking industry in adopting electronic banking services are: security risks, lack of trust, lack of a legal and regulatory framework, lack of information and communications technology infrastructure, and lack of competition between local and foreign banks. The researchers proposed a series of measures that the banking industry and government could take to address the various challenges identified. These measures include: creating a clear set of legal frameworks on the use of technology in the banking industry, supporting the banking industry by investing in ICT infrastructure, and banks should focus on competing in technological innovation rather than the traditional rules of retail banking competition.

Abstract

Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.

Abstract

The study aimed to analyze indicators of financial discipline and measure the effects of those indicators on monetary stability in the Iraqi economy, based on quarterly data for a time series for the period (2004-2020), through the use of cointegration methodology and the Autoregressive Distributed Lag (ARDL) after Performing a time series quiescence test (KPSS). A long and positive relationship between indicators of financial discipline (debt ratio to GDP, foreign reserves and money supply to GDP) and monetary stability. The study recommended the need to adhere to the rules of financial discipline to maintain the exchange rate by increasing the domestic production base, increasing non-oil exports and reducing dependence on the currency selling window that drains foreign reserves, as well as the need to switch to (E-government), which aims to achieve financial discipline within the country, Enhancing the exchange rate of the Iraqi dinar and enhancing the competitiveness of non-oil sectors such as industry and agriculture in increasing Iraqi exports.

Abstract

The research dealt with the performance of developmental achievement in Iraq as an expression of a contemporary vision of sustainable development through the implementation of the 2030 sustainable development plan. future visions to activate it, with a focus on the importance of national levers to deal with crises, With a focus on the importance of national levers to deal with crises, and the research stems from the hypothesis that sustainable development is a historic opportunity for Iraq to reduce and overcome crisis (economic - health - and political) if they are adopted and achieve its goals. From the convictions formed through studies and dialogues of the Iraqi development performance, It has become necessary to draw a picture of the interventions that the Iraqi government, non-governmental and external actors can undertake to improve the quality and sustainability of quality of life through better provision of health services, reduce corruption and enhance human security.

Abstract

Iraq is considered one of the countries most dependent on oil to cover government expenditures and external payments, as it is a rentier economy, lacks a diverse production base, and is unable to develop its revenue sources to achieve comprehensive economic development. In order to lift Iraq out of this deficit and achieve economic diversification and economic growth, it is necessary to expand the capacity to produce and export crude oil, in line with achieving well-being and prosperity. Economic. The growing reliance on this resource has made the Iraqi economy constantly vulnerable to price fluctuations in global oil markets. Hence, the research aimed to analyze the importance of crude oil revenues in supporting Iraqi economic growth for the period (2010-2024). And how it is affected by a number of Influencing factors, oil prices in the international market, and their impact on Iraqi economic activity. One of the most prominent conclusions reached by the researcher is that oil exports play a very important role in increasing the rates of economic development by supporting other economic sectors. The importance of oil lies in its provision of financial savings that are essential for financing economic and social development programmers.

Abstract

The disparity in employee salaries across different ministries and departments raises questions, discomfort, and feelings of injustice, especially among employees with lower salaries in some ministries compared to their higher-paid counterparts in other ministries. These reasons stem from social factors, followed by economic factors. The prices of goods and services are determined by the size of the employee group with higher salaries, especially if a large group raises the prices of goods and services through their greater purchasing power. Consequently, it becomes difficult for employees with lower salaries to live comfortably, creating economic and social disparities among employee groups. This, in turn, impacts economic and social development. All these reasons prompted me to give great importance to writing this vital and important research, as I focused on analyzing several important indicators, most notably the cost of living index, which measures the minimum cost of living in Iraq, which helps us in formulating a minimum wage policy, and the private sector wage value levels index, which shows the minimum and maximum limits of private sector employee wages according to a labor market survey in the private sector in Iraq, where I concluded that one of the most important factors for labor market stability is the convergence of wages between employees in the private and public sectors, which ends the prevailing reality of the preference of wages for employees in the public sector over their counterparts in the private sector, and we reach a stage of equal demand as much as possible for job opportunities in the two sectors. The index of the total ratio of public sector employees’ salaries to revenues, which shows the high and dangerous percentage that salaries constitute of the country’s total revenues, which must be reduced and controlled, and the index of the ratio of the number of beneficiaries of public sector salaries to the population and labor force, which also constitutes a high percentage, most notably the increase in the number of new appointments that have plunged the country into a state of disguised unemployment and the inclusion of new categories in social welfare salaries, which has burdened the government and forced it to withdraw from the investment budget. In addition to the operating budget for these salaries, the average employee share of the total public sector payroll index (AEI) represents the average salary that should be taken into account when constructing the public sector salary scale. Analyzing these indicators leads us to an important point of convergence that enables us to formulate a clear policy for building a fair and balanced salary system and scale.

Abstract

condition, spreading from one individual to another, and it is on the verge of becoming an epidemic if not properly addressed. Perhaps the first step toward treatment is isolation and avoiding close contact, and economic reform policies must begin by addressing this disease. The phenomenon of the “disguised employee” has infiltrated government institutions, necessitating serious consideration of how to treat or at least mitigate this issue. The research originates from the significance of the topic, given that real unemployment is typically addressed by the state, while the disguised employee represents a burden on public resources unless effective solutions are implemented. This study seeks to examine the problem defined as follows: “The phenomenon of the disguised employee has become widespread, and if left unaddressed, it will produce multiple effects closely tied to fundamental issues.” The research posits a hypothesis suggesting a direct correlation between several factors, most notably corruption—and the proliferation of this phenomenon. The study concludes with a set of key findings and recommendations. One of the most significant findings is that the term disguised employee, as used in this research, is a localized concept intended to replace the more general term disguised unemployment, whose definition varies between Iraqi and international contexts. Among the principal recommendations is the activation of oversight bodies to limit the prevalence of this phenomenon and the establishment of genuine performance monitoring mechanisms.

Abstract

Abstract:

Iraq has witnessed in recent years a clear and widespread

Iraq has witnessed in recent years a clear and widespread spread of drugs, as evidenced by what is being reported by government agencies such as the Ministry of Health, security services and the media, as some official sources reveal frightening numbers regarding the number of drug users, reaching approximately 40% to 50% of uneducated youth or school students between the ages of 15-35, who are from families with a low standard of living. Accordingly, universities, schools and relevant ministries have begun to warn against this scourge through seminars, conferences, guidance and awareness. Drugs are one of the phenomena that directly affect the structure of Iraqi society in all aspects, whether economic, security, health, political or cultural. Therefore, it is necessary to confront and combat them to limit their impact and eliminate them once and for all, by knowing the reasons that lead to the use of this dangerous phenomenon due to its social and psychological effects that lead the addict to difficulty in doing work, disordered thinking and difficulty communicating with others without a narcotic substance and other matters. Accordingly, it is necessary to It should not be dealt with individually, but rather collectively through political, economic, cultural, security and media cooperation to confront this scourge because of its impact on society as a whole.

Abstract

This research aims to study the role of digital accounting technologies in improving financial control in Iraqi public sector entities by testing main hypotheses related to the extent of the impact of manual accounting and digital accounting technologies on the efficiency of financial control in public sector entities. The research also seeks to provide a scientific and practical overview on how to move from manual accounting to digital accounting, while identifying the difficulties of this transformation in the Iraqi environment. To achieve the research objective, a questionnaire was formulated and distributed to a selected group of academics and professionals who possess sufficient experience and academic qualifications. The sample included (144) individuals. After analyzing the results, it was concluded that traditional (manual) accounting suffers from several weak points that could negatively affect the control of public spending. The results also concluded that adopting digital accounting technologies would contribute to improving financial control in public sector units by reducing the chances of tampering with records, enhancing the transparency of financial operations, tracking cash flow, and identifying any deviations in the implementation of budget items, in addition to the government’s ability to conduct proactive control. The research concluded with a set of recommendations represented by the necessity of applying digital accounting technologies, investing in digital technical infrastructure, and emphasizing the enhancement of coordination and joint work between the relevant authorities by holding a number of courses and seminars that clarify the importance of adopting these technologies to ensure their application in public sector units.    

Abstract

one of the main drivers of economic growth and economic development. Iraq has experienced a noticeable expansion in the manifestations of the digital economy after 2016, represented by the spread of internet services, electronic payment e-commerce, and freelance platforms, in addition to the government’s adoptionof digital transformation programswithin its economic reform plans. The study used the descriptive-analytical approach to identify the main foundations and indicators of the digital economy, determine Iraq’s position in the digital economy as well as evaluate the impact of the digital economy on poverty indicators and economic inequality. The study concluded that digital transformation, despite its role in increasing the level of production and productivity has coincided with the persistence of poverty and unemployment rates, and even the increase in economic vulnerability among some groups, which poses major challenges regarding the ability of the digital economy to achieve economic justice and financial inclusion.

Abstract

This research aims to analyze the role of empowerment strategies in achieving creative performance among employees of the General Company for Communications and Information Technology (GCIT), a vital government organization operating in a dynamic technological environment that requires continuous renewal and innovation. The research used the descriptive-analytical approach, and data were collected through a questionnaire distributed to a random sample of 140 employees, from which 137 valid questionnaires were retrieved for statistical analysis. The research focused on studying the impact of four dimensions of empowerment strategies: power, knowledge, information, and rewards, as independent variables, while creative performance represented the dependent variable. SPSS V.26 was used to test the hypotheses and study the impact of variables. The research results showed a significant positive effect for most empowerment dimensions in enhancing employees' creative performance, with the dimensions "power" and "knowledge" having the greatest impact. In contrast, the effect of "rewards" was low. The results confirmed that empowering employees cognitively and practically and providing a supportive organizational environment positively impact their ability to think creatively and devise new solutions. The study recommends adopting comprehensive empowerment policies within the company, creating a work environment that encourages creativity, and reconsidering incentive systems and information flow to enhance organizational performance and keep pace with the requirements of digital transformation.

Abstract

This essay discusses the many obstacles Iraq must overcome as it negotiates the swift digital transition brought about by new technology. Iraq urgently needs updated legal frameworks to handle sophisticated digital crimes that impede fair competition in light of the country's growing digital economy and emerging technical frontiers. The dynamics of digital markets cannot be adequately regulated by current anti-monopoly and competition laws since they are unable to keep up with dangers unique to the digital sphere, like information crimes. The effectiveness of Iraq's current legal, regulatory, and judicial systems in thwarting monopolistic behaviors and fostering competition in the digital age is examined in this paper. The study suggests a multifaceted strategy for bolstering Iraq's legal framework and competition laws, starting with significant investments in digital infrastructure and public-private cooperation. Increasing worker specialization, raising awareness of digital crimes, updating competition rules to match technology advancements, and broadening digital access across areas are some of the main recommendations. The report also calls on government agencies, business players, and non-governmental organizations to coordinate their activities and promotes international alliances to build technical oversight capacities. Iraq can strengthen its position in the global digital economy, encourage fair competition, and support economic growth by putting in place a robust digital regulatory framework

Abstract

     Research aim to test effect of adopting proactive work behaviors in achieving strategic entrepreneurship. As research was applied in Directorate of Civil Status, Passports and Residence to test research hypotheses through a questionnaire prepared for this purpose. Research sample included (220) respondents intentionally, represented by (directors, heads of departments, directors of divisions, and unit officials in the directorate), research problem was represented in intellectual questions that describe a reality in which (proactive work behaviors and strategic entrepreneurship) are integrated, the most prominent of which was “Does the adoption of proactive work behaviors affect achievement of strategic entrepreneurship”. The research problem was manifested in the poor quality of services provided to members of society and its reliance on the electronic signal to accomplish most of the tasks of providing daily services to individuals or institutions alike. Importance of field research was evident in that it was applied in government security sector, which performs service security activity, which is one of important sectors because of its impact on the security and social aspects of the country. A set of statistical methods were used, the most important of which is the Pearson correlation coefficient by using (SPSS V.23) and structural equation modeling by using (Amos V.20). Research reached a set of conclusions, including presence of awareness among sample members about research variables, and that adoption of proactive work behaviors will achieve strategic entrepreneurship in directorate of research community. Research recommended a number of recommendations, including need to strengthen proactive behaviors to support excellence in providing services to members of Iraqi society and its residents, as an essential feature for sustainability of entrepreneurship of the Directorate, research community strategically.

Abstract

The aim of this research is to assess the impact of electronic payments on increasing the volume of deposits in the Iraqi banking sector for the time period (January 2018 – September 2025), using an econometric analytical method that includes descriptive time-series analysis, and estimation of an Autoregressive Distributed Lag (ARDL) model. The study uses the indicators of mobile electronic payments and financial transactions processed via the retail payment system (IRPSI) as the independent variables, and the total deposits and current deposits as dependent variables, with the control variables being the money supply, inflation, and oil prices. The results show the gradual growth of the use of electronic payment instruments, especially in terms of the retail payment system, while mobile payments have a limited impact; current deposits are the most significant factor in total deposits. The estimates derived in ARDL show that there is no significant relationship between mobile payments and deposits in the short and long run, while retail payment system transactions have a significant and negative relationship due to its strong relationship with cash withdrawals, particularly cash withdrawals by government salary. The results shown in the control variables indicate that money supply and oil price are important factors in increasing deposits while inflation decreases current deposits because of the loss of purchasing power. Overall, the results indicate that while the electronic payment system is still evolving in Iraq, the use of cash remains at a high level, which necessitates further efforts to boost and reinforce the non-cash payment policy, increase financial and digital awareness, and strengthen the technical systems to promote the efficiency of electronic payment systems and their ability to contribute effectively to the mobilization of deposits within the banking sector.

Abstract

This study aims to analyze the effectiveness of social marketing campaigns in combating drug abuse, focusing on their impact on awareness and behavior, particularly among youth. Data were collected through a questionnaire covering four main dimensions: awareness of drug risks, impact of social marketing, illegal drug marketing, and the influence of awareness campaigns on behavior.

Results showed that social marketing campaigns play a vital role in increasing public awareness and reaching youth through social media. However, there are challenges in combating illegal online drug marketing. Campaigns influence individual behaviors significantly, but more comprehensive strategies are needed for a broader social impact.

The study recommends enhancing collaboration between government and civil society, intensifying efforts to monitor illegal online marketing, and using data analysis to improve campaign performance.

Abstract

The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.

Abstract

Positive leadership has emerged as a prominent concept that has garnered considerable academic attention within organizational management models, owing to its ability to enhance organizational effectiveness by fostering positive values and motivational behavior patterns. Public universities in the Kurdistan Region of Iraq are increasingly facing organizational challenges due to fluctuating economic and political conditions, which negatively impact their ability to recover and return to normal operations after crises. This study aims to examine the nature of the correlation and causal relationship between positive leadership and organizational recovery in the top-ranked public universities in the Kurdistan Region of Iraq. Data were collected from a sample of 204 heads of academic departments in these universities using a questionnaire designed to measure the study variables. The researcher utilized a set of statistical techniques to analyze the data using SPSS version 26 for descriptive analyses, while Smart PLS version 4.0.9 was employed to test the relationships between the study variables through Structural Equation Modeling (SEM). The results indicated that positive leadership plays a fundamental role in promoting organizational recovery, as it contributes to improving universities’ capacity to confront crises and adapt to changes by fostering a positive work environment that supports creativity, resilience, and adaptability.

Abstract

This research aims to analyze the role of sustainable local leadership in enhancing prosperity indicators according to the Legatum Prosperity Index, through an analytical study at the Karbala Provincial Council. The research is based on the hypothesis that adopting sustainable leadership practices contributes to improving the work environment, enhancing social capital, and supporting the sustainability of organizational development within local government institutions. The study employed a descriptive-analytical approach. Data were collected through a questionnaire distributed to a random sample of 130 employees at the Karbala Provincial Council, using a five-point Likert scale. The data were statistically analyzed using SPSS version 22 and SmartPLS software to test the research hypotheses and measure the relationships between its variables. The sustainable local leadership variable was measured across five dimensions: diversity, organizational justice, employee development, advancement and orientation, and work-life balance. Prosperity was measured based on the dimensions of the Legatum Prosperity Index. The results showed a strong and statistically significant positive effect of sustainable local leadership on enhancing prosperity indicators, with an effect size of β = 0.825 and high explanatory power for the model. This underscores that sustainable leadership practices are crucial for improving organizational performance and fostering the prosperity of organizations and communities. The findings also indicated that the employee development dimension had the greatest impact compared to the other dimensions. The research recommends that local leaders adopt sustainable leadership practices based on organizational justice, human resource development, and a supportive work environment. This will contribute to achieving sustainable development and improving the quality of public services within the framework of the Legatum Prosperity Index.

Abstract

Inflation is closely associated with all macroeconomic outcomes, including investment. An increase in inflation affects investment spending, leading to its decline and pushing the economy into a state of disequilibrium. Based on officially recorded data and other factors influencing the investment environment, several elements contributed to rising inflation rates during the study period, which necessitated government intervention to reduce these rates and stabilize the economy under such conditions. Given that the Iraqi economy is a rentier economy primarily dependent on oil, this has led to fluctuations in investment and its reliance on both operational and investment expenditures. The importance of this research lies in demonstrating the impact of inflation on private investment, as well as analyzing data related to inflation and private investment. The data were obtained from the Central Statistical Organization. The study also emphasizes the adoption of policies that ensure control over inflation in order to promote economic development by providing a suitable investment environment during this critical phase of the Iraqi economy. The focus on private rather than public investment is due to the comprehensive nature of public investment across all sectors, which would expand the scope of the paper beyond its limits. Therefore, private investment was selected as a representative model, given that both types are affected by inflation. The aim of the research is to analyze and estimate the impact of inflation on investment in Iraq for the period (1990–2022) through the use of the SPSS program. A simple linear regression equation was estimated, confirming that inflation (independent variable X) has a negative effect on investment (dependent variable Y), which is consistent with economic theory. The research also aims to identify key measures through which the Iraqi economy can formulate policies and adopt necessary procedures to control inflation, as well as to provide an appropriate investment environment to attract both domestic and foreign investors. Several results were obtained, most notably the clear fluctuation in inflation rates, as shown in Table (1), due to the political events experienced by Iraq during the study period. This, in turn, led to fluctuations in private investment rates, as shown in Table (2). The study confirms that inflation is one of the most important determinants of private investment and must be addressed and mitigated in order to attract more investments, thereby promoting development and increasing economic growth rates in Iraq. As for the recommendations, the most important include implementing direct monitoring and adopting measures aimed at transforming open inflation into controlled inflation, in addition to curbing increases in prices and wages to reduce inflationary pressures and achieve balance between supply and demand. Furthermore, the study recommends encouraging investment by attracting both domestic and foreign investors. The research consists of three sections. The first section examines inflation through analysis and estimation of a simple linear model (OLS), where inflation rates are treated as the dependent variable and time as the independent variable using SPSS. The estimation results reveal clear fluctuations over the period (1990–2022) due to the events experienced by Iraq, as well as an inverse relationship between time and inflation. The second section addresses the analysis and estimation of a simple linear model for private investment, showing an inverse relationship between time and private investment. The third section studies the relationship between inflation and private investment through analysis and estimation, revealing an inverse relationship between inflation rates and private investment, which is consistent with economic theory and will be further clarified in subsequent sections. Inflation was selected among many variables affecting investment due to its strong connection with the living burdens borne by citizens.

Abstract

This study sheds light on new methods of dominating young people through the use of social media platforms such as Facebook, YouTube and other platforms to market audio clips that act as psychotropic drugs after getting used to listening to them, which then causes hallucinations and loss of psychological and physical balance, which requires enriching scientific knowledge about them, which opens the way for more research efforts, and proving its hypothesis that focuses on the importance of awareness and therapeutic tactics (such as the role of the family, school, and government agencies) in order to consolidate strategies to combat organized crime, which necessitated dismantling the nature of digital drugs and explaining their most important types and how to market them through the misuse of the GPL feature, and exposing their psychological, social, and technical causes and stating their psychological, social, economic, and sensory risks, then clarifying the most important solutions inherent in the tactics of reducing and limiting the drugs under study and their negative effects, so that the study comes out with a number of conclusions and recommendations, the most important of which is empowering legislative and judicial bodies and law enforcement with the necessary skills and tools to combat digital drug crimes effectively, as well as achieving balance The healthy balance between screen time and social time is compounded by the effort to create parent forums and online communities to share experiences and advice.

Abstract

The concept of e-tax filing is introduced by the e-government that motivates the use of
ICT (information and communication technology), specifically they focus on the usage of the
internet-related application to run an activity. The current study is aimed to understand the
acceptance of e-tax by the consumers. The impact of attitude towards adopting e-tax,
subjective norm, perceived behavioural control on intention of electric e-tax. The current
study uses the close-ended questionnaire to conduct the survey and to collect the responses
from the contributors. The total number of a questionnaire that was supposed to be filled by
the participant was 193. All the construct uses a five-point Likert scale. All variables of TPB
are regressed with adoption intention to analyse whether TPB variables have any significant
impact on adoption intention. Thus we can conclude that H1, H2 and H3 of the current study
are accepted. A future researcher should examine the other factors that may influence the etax adoption. This study is limited to the Iraqi context, other nation’s dimension must also be
analysed. A future researcher should also examine the culture-specific and cross-culture
factors in their researchers. Future study should also focus on the relationship among the
component so that they can achieve higher explanation power and lastly, a researcher should
also examine the variation in the subjective norms, attitude and control behaviour across
primary adoption and extension stages.

Abstract

The general budget is described as the main driver for drawing up the economic policy in the country, and the optimal exploitation of the revenues obtained by the state is the best way to achieve economic balance. The achievement of economic balance for any country is closely linked to the type of resources that the government relies on to achieve economic growth, to achieve stability and prosperity for its people. Most of the Middle Eastern (developing) countries, including Iraq, depend on their economy on natural resources, which are known as (what nature provides of things that humans use in their economic activity to satisfy their needs, which were formed as a result of chemical reactions in which humans had no role in forming them, such as oil, gas and coal.

Abstract

one of the main drivers of economic growth and economic development. Iraq has experienced a noticeable expansion in the manifestations of the digital economy after 2016, represented by the spread of internet services, electronic payment e-commerce, and freelance platforms, in addition to the government’s adoption of digital transformation programs within its economic reform plans. The study used the descriptive-analytical approach to identify the main foundations and indicators of the digital economy, determine Iraq’s position in the digital economy as well as evaluate the impact of the digital economy on poverty indicators and economic inequality. The study concluded that digital transformation, despite its role in increasing the level of production and productivity has coincided with the persistence of poverty and unemployment rates, and even the increase in economic vulnerability among some groups, which poses major challenges regarding the ability of the digital economy to achieve economic justice and financial inclusion.

Abstract

Corruption has become a significant challenge in many countries around the world at various levels, whether in the public or private sectors, and has topped the priorities of many national and international reports. Corruption is not just an issue related to the implementation and quality of governance, but has become a major challenge that hinders sustainable economic growth, fair human development, social justice, and equality between different groups. One of the main goals of governments is to reduce the social ills and problems resulting from corruption, and this is the first step in integrating the interconnection and absolute communication between various aspects of development. Therefore, a successful society is one that is capable of reducing corruption. There is a growing tendency at the international level to adopt technology to combat and reduce corruption, as technology plays an effective role as a transparent oversight tool and allows for greater accountability. Thus, it is an important tool for sustainable development, as the technological tool facilitates the collection, analysis, and updating of data, providing greater flexibility in addressing types and forms of serious financial and administrative corruption recognized internationally. It is also a tool that contributes to the development of better mechanisms to combat corruption and governance strategies, and environmental protection, health, education, communications, and poverty reduction are considered key indicators in preventing and combating corruption. This research reviews the role of modern technology in combating administrative and financial corruption in both developing and developed countries, as it is considered one of the most prominent factors that contribute to improving transparency and reducing opportunities for corruption, clarifying the relationship between corruption and sustainable development, and explaining how corruption negatively affects financial resources and hinders the achievement of social justice and economic development.

Abstract

Using the Chi-Square test paradigm, this study investigates the effects of the financial and human resource activities of businesses engaged in the tourism industry in the Erbil/Kurdistan-Iraq region. Using cross-sectional data and straightforward randomization approaches, data were gathered from 100 tourist destinations. The model is employed in the finance and human resources departments to examine the effects of economic crises on regional economic growth. The findings demonstrated that the tourism industry in the area is being significantly impacted by the economic slump during the crisis. The economic crisis had a detrimental effect on both the operations of the company and the economy of the region, as shown by the application of the streamlined simulation-based static analysis framework. The expansion of the tourism industry and the Kurdistan region's economy are being hampered by the deteriorating level of living and purchasing power. The findings indicate that there is no relationship between gender and the tourism industry, and this finding can be interpreted as meaning that gender has little to no influence on the industry. The outcome demonstrates that there is no association between age group, marital status, and the tourism industry. This implies that all demographic factors have negligible effects on the tourism industry. This outcome may possibly be related to the fact that the tourism business is still developing and/or that it is too early to forge these connections because this sector is new to the Kurdistan area. The findings also suggest a connection between employment and the tourism industry. However, the findings indicate that the variable has a big impact on tourism. Additionally, a statistically significant relationship exists between the tourism industry and the economic crisis, as shown by the relationship between tourism characteristics, which includes statements like, "We will cancel/postpone previously planned recruitment, salary increases will be lower than planned, our team is concerned about the viability of the business, finance is getting harder to obtain, and our forecast: profits will fall."