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
Tue Dec 31 2024
Journal Name
Journal Of Accounting And Financial Studies
تأثير المحاسبة الخضراء على قرارات المستثمرين: دراسة استطلاعية لعينة من العاملين في الوحدات الاقتصادية المدرجة في سوق العراق للاوراق المالية
...Show More Authors

فدهي قوس يف ةيداصتقلاا تادحولا ضعب يف نيرمثتسملا تارارق ىلع ءارضخلا ةبساحملا ريثأت ةسارد ىلا ثحبلا نم يلمعلا بناجلا تانايب عمج ىلع دامتعلااب ناثحابلا ماق ثحبلا فده قيقحتلو ، ةيلاملا قارولأل قارعلا نايبتسا ميمصت للاخ ىلا اهميدقتو يف ) نيرمثتسملاو , نييلخادلا نيققدملاو , نيبساحملاو , نييلاملا ءاردملا( ثحبلا ةنيع يف ةلجسملا تاكرشلا ضعب ةيلاملا قارولأل قارعلا قوس متو ثحبلا ناونعب قلعتت يتلا جئاتنلا جارخت

... Show More
View Publication
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Brokerage Firms under Information Asymmetry and its Effect on Common Stock Trade : Applied Research in the Iraq Stock Exchange
...Show More Authors

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms

amounting to 47 brokerage firm. The resea

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of The Tax Core Competencies in The Tax Settlement: An Empirical Study of The General Commission for Taxes
...Show More Authors

This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
The economic dimensions of the railway link between Iraq and Kuwait and the role of national alternatives (Faw port and the dry canal as a model(
...Show More Authors

   Decision-makers in each country work to define a list of internal and external interests, goals and threats to their countries according to the nature of their awareness of these interests, goals and threats. 

  Hence, Iraq is not an exception to this rule, and the process of evaluating its interests and the objectives of its foreign policy is subject to the pattern of awareness of decision-makers and the influencing forces in defining its basic interests, which often witness some kind of difference in defining them, evaluating their importance and determining the size of the threats they face. And among these interests and threats that have witnessed a difference in the assessment of their

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of insider trading in accounting information on the investors decisions: An Applied Study In a sample of corporation listed in Iraq Securities Exchange
...Show More Authors

This research aims to discuss an important issue because of its role in increasing the efficiency of financial markets and boost investor confidence by a insider trading, which arises as a result of leaking secret information to some investors and reliable in the process of trading shares in the Iraq Stock Exchange And thus obtain abnormal profits at the expense of other investors. Research was based on the assumption that " Where shortcomings in local regulations relating to disclosure and insider trading in accounting information leads to the activate the phenomenon of insider trading in accounting information in the Iraq Stock Exchange and including a negative impact on investors' decisions ". and Because of the difficulty the discove

... Show More
View Publication Preview PDF
Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
...Show More Authors

This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
...Show More Authors

Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of

... Show More
View Publication Preview PDF
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of increasing the volume of debt on the volume of trading (applied research on a sample of private banks listed on the Iraq Stock Exchange)
...Show More Authors

 

This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
...Show More Authors

In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

View Publication Preview PDF
Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq: Case Study: Islamic Cooperation Bank for Investment and Development for the years (2015-2018)
...Show More Authors

Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis

... Show More
View Publication Preview PDF