Preferred Language
Articles
/
jeasiq-1139
إعادة إعمار العراق الفرص والتحديات
...Show More Authors

المقدمة:

تعد الخطوة الأولى او خطوة البداية من اهم التحديات التي تواجه الاقتصاديين وصناع القرار في العراق لإعادة تنظيم الاقتصاد العراقي وإعادة اعمار ما دمرته الحروب والسياسات الاقتصادية السابقة على حد سواء، فالتخلف ضارب إطنابه في كل مكان، فهناك تخلف في القطاعات الرئيسية المختلفة كالقطاع الزراعي والصناعي وهناك تدمير في البنية التحتية نتيجة الحرب وما قبلها واختلال في الإنتاج ومعدلات عالية من البطالة وتفاوت كبير في توزيع الدخول والثروات بين الأفراد والأقاليم على حد سواء وانتشار الفقر بين أفراد المجتمع وتردي الحالة المعيشية للسكان والتدهور البيئي. وفوق ذلك غياب العناصر الرئيسية للسياسات الاقتصادية الكلية المتمثلة بالسياسات المالية والنقدية والتجارية وغيرها نظرا لغياب كامل لدور الحكومة في إدارة النشاط الاقتصادي او التأثير فيها نتيجة الوضع الأمني المتدهور وعدم الاستقرار السياسي، إضافة الى عدم الثقة بالمستقبل.

من اين نبدأ؟ واي من هذه التحديات السالفة الذكر ذات أولوية. وكيف يمكن ان نحدد ماهو مهم وما هو أهم، وما هو مطلوب بشكل ملح. وكم هي الأموال المطلوبة، ومن الذي يقوم بكل تلك الأعمال في ظل الحديث عن فساد مالي وإداري لم تشهد له البلاد مثيلا في التاريخ. وما هو دور القطاع العام وما هو دور القطاع الخاص، وما هي حجم الديون والتعويضات المطلوب من العراق الإيفاء بها، الى غير ذلك من الأسئلة الكثيرة التي تتطلب الإجابة عنها وبشكل دقيق.

لقد أتت الحرب على كل شيء، فلم تدمر الحرب البنى التحتية فقط والتي يعنى بها راس مال المجتمع مثل المدارس والمستشفيات والطرق والجسور والسدود والمحطات والمطارات، وإنما دمرت البنى الفوقية والتي يقصد بها التشريعات والأنظمة والقوانين والإطار الأكبر لها هو مؤسسات الدولة التي كانت تحكم عمل البنى التحتية. والذي لم تدمره الحرب بشكل مباشر دمرته أيادي خبيثة جاهلة من خلال عمليات السلب والنهب والحرق والتهريب الى خارج البلاد. لقد نزحت ثروة البلد التي حققها عبر عقود عديدة كلها الى خارج الحدود. وإذا ما ذهبنا لأبعد من ذلك نجد ان الحرب قد دمرت حتى منظومة القيم التي أقامها المجتمع منذ آلاف السنين.. الم يكن العراق مهد الحضارة وصاحب اول مسلة للشرائع، وها نحن بعد آلاف السنين من مسلة حمورابي التي ربما هي الآن خارج العراق مع مثيلاتها من التحف والآثار العراقية الأخرى بعد التهريب الشامل للآثار العراقية لا نجد قانونا واحدا يمكن تطبيقه في العراق حتى لو كان القانون الذي لم يكتب هو وهو علاقة الأخ بأخيه او الجار بجاره.

ولقد طرحت تساؤلات عدة بخصوص مستقبل العراق الاقتصادي ومدى قدرته على مواجهة التحديات التي تهدده، لاسيما في ظل عدم الاستقرار الأمني والاجتماعي وطغيان حالة الفساد الإداري في معظم مرافق الدولة، بحيث أصبح من الصعب البدء في عملية إعادة اعمار حقيقية، مالم يتم القضاء على الظواهر السلبية التي أفرزتها الحرب في المجتمع العراقي. على ان ذلك لم يكن المعوق الوحيد، فقد ظهرت تحديات جديدة أخرى لاتقل أهمية عما سبق ذكره من تحديات وهي مشكلة تمويل إعادة الاعمار ومشكلة الديون الخارجية. ولقد تصاعد الجدل بين المختصين بشأن الكيفية التي يتم بها تمويل إعادة الاعمار ولا سيما بنيته التحتية المدمرة، التي تعد حجر الأساس في الشروع بإعادة بناء حقيقية، وما هو الدور الذي يمكن ان تقوم به المؤسسات الدولية، مثل البنك الدولي، وما يمكن تحقيقه من خلال الاعتماد على الذات.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The obstacles affecting the tax reform in Iraq: Applied research in the General Authority for Taxation
...Show More Authors

    In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
...Show More Authors

Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the impact of corporate governance mechanisms on social responsibility reports for a sample of Iraqi companies listed on the Iraq Stock Exchange
...Show More Authors

The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy, and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research has selected a sample of listed companies in the Iraqi market for securities,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
A Comparison Between Some Estimator Methods of Linear Regression Model With Auto-Correlated Errors With Application Data for the Wheat in Iraq
...Show More Authors

This research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012),

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
...Show More Authors

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of Lean Management Approach on Human Resource Management Practices A field research in telecom companies in Iraq (Zain-Asia cell)
...Show More Authors

Abstract

The current research is attempt to test the reflection of the lean management on the human resources management practices of two of the most important communication companies operating in Iraq (`Zain & Asia cell), The research aims to Determine the extent of adoption of the lean management approach in the two researched companies, as it improving human resource management practices. The research problem represented in the existence of lack of in some aspects of the application the lean management approach in service sector and neglecting the impact of its tools on the human resource management practices. For this purpose three principle research hypotheses has been formulated, first there is a correlation rel

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Benford’s law to detecting earnings management Application on a sample of listed companies in the Iraqi market for securities
...Show More Authors

 

Abstract

The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users  of financial statements who depend on reported earnings in their deci

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Moral Intelligence of Internal Auditors in Support of the Performance of Internal Audit Process - Study for Opinions of a Sample of Internal Auditors in Iraq
...Show More Authors

Abstract

      The  aim of  the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence  of  internal auditors in support the performance of internal audit process ? How are employ these dimensions i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Effect of Pioneer Aeromedical Evacuation Program on Flight Medics' Knowledge toward Emergency Casualties at Army Aviation Bases in Iraq
...Show More Authors

Objective(s): The aims of present study to findout the effect of aeromedical evacuation program on flight medics’ knowledge.
Methods: A pre-experimental design is carried in army aviation bases in Iraq, for the period of April 1st 2019 to October 25th 2019. Non-probability "purposive" sample of (30) flight medics are selected from army aviation bases. The questionnaire consisted of two main parts: the demographic characteristics of air paramedics, and the second part included five axes, which are (50) paragraphs related to the knowledge of air paramedics towards emergency injuries. The researcher used the statistical program version 20 to analyze the data, and the stability of the questionnaire was measured through the pre and post

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Information Technology Competency in Activating of Human Resources Management Practices/ Applied Study in the Informatics and Communications Public Company in Iraq
...Show More Authors

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

... Show More
View Publication Preview PDF
Crossref