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The global financial crisis and the role of war and its characterization as solutions "The objective roots and the legal possibility of the crisis in economic thought"
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في البداية اود الاشارة الى ان فهم حقيقة الازمة هو ذو جانب فني يتعلق بالجينات الوراثية لنظام يملك في احيناته قدرة عالية على تفريخ المشتقات. هذا النظام الذي يزداد عقما وتدميرا يزداد قدرة على خلق النقود الائتمانية/المشتقات، وكلما اقتربنا اكثر من فهم هذا الجانب كلما اسقطت في ايدينا تلك التوصيفات الاكاديمية الجاهزة في نقص الرقابة والاشراف، تركيز المخاطر،....الخ التي تناولتها الكتابات الشائعة في معظم طروحات اساتذة الاقتصاد والمحاسبة والمهتمين من الماليين والمصرفيين.

ان الخلط الذي يقع فيه الكثير، هو عدم التمييز بين اصدار الاسهم والسندات وبين مرحلة التحول نحو ما يسمى التسنيد التي وفر شرطها الضروري، ليس عجز ميزان المدفوعات الامريكي، فحسب، وهو مايرفضه العديد من النقوديين الذين يعزوه الى حركة الاصول الاوروبية في جزء مهم منها، وانما فك ارتباط الدولار بالذهب، والخروج عن قاعدة الذهب في 15/اب/1971 التي تضمنها خطاب الرئيس نيكسون ذي العشر نقاط، اهمها الغاء قابلية تحويل الدولار الى ذهب، طرد الذهب من المعاملات الدولية، تصفية موجودات الصندوق والبنك الدوليين من الذهب، وفرض ضريبة على الواردات الامريكية بنسبة 10%. المهم في الامر ان هذا الاجراء الصادر من اكبر دولة في العالم، والذي وفر الشرط الضروري لتحرير الدولار، وكذلك حال العملات الاخرى من اي غطاء، وبالتالي توفرت عملية اصدار النقود كأمكانية دون محددات (عدا ماتعارف عليه الفكر التقليدي من مخاوف ومحاذير)، ان تلك الامكانية ظلت كامنة حتى اوجد مناخها الملائم دهاء كيسنجر عندما قام بترتيبات رفع اسعار النفط تحت ضجيج التاميم في عدد من بلدان العالم، ودورها في رفع اسعار النفط من 6 دولارات للبرميل الى 36 دولار، التي كانت تهدف لتدوير الدولارات الجاثمة على صدر اوروبا لصالحUSA ، والتي ارتضت بها اوروبا مندهشة، وهي تستمع الى كيسنجر في اجتماعه مع وزير الخارجية الفرنسي انذاك وهو يقول، في معرض رده على سؤال الوزير الفرنسي ماانتم فاعلون..؟ (ان زمن النفط الرخيص انتهى. وانتهى معه مشروع مارشال)!!
"محمد حسنين هيكل.1985.ص427".

بأختصار يمكن تلخيص الية (ميكانزم) ما حصل بالاتي:-

  1. ان فك ارتباط الدولار بالذهب وفر امكانية الاصدار النقدي دون ان يحدها محددا كالذهب.
  2. ان رفع اسعار النفط ترافق بتوفر امكانية مواجهة ارتفاع اسعاره من قبل الدول الاوروبية
    (من خلال الفقرة 3 ادناه).
  3. تدوير الدولار الاوروبي الذي اتخذ شكل تحويلات دولارية كمدفوعات مقابل النفط المستورد الى اوروبا، من جهة، ووفر امكانات واسعة لحركة الاقراض الدولية،، وبالذات للبلدان غير النفطية التي تضررت من رفع اسعار النفط، من جهة اخرى (فهي التي أوجدت دائنين جدد، ودائنين غير مؤهلين، ودائنين موضع ثقة مهتزة. اصبحوا بين عشية وضحاها اصلاً للثقة، كالبرازيل، بيرو، اليونان، هنكاريا، شركة طيران زائير) "سيدني جيمس.1973. ص 224"
  4. تحول الدولار الاوروبي الى مايسمى بالدولار النفطي. بغض النظر عن الاثار الاقتصادية الحقيقية وارتفاع واردات البلدان النفطية وغرق البلدان غير النفطية بالمديونية....الخ.


بغض النظر عن كل ذلك دعنا  نبقى في اطار الاقتصاد النقدي. فماذا حصل؟

  1. زادت امكانية اصدار العملات وعلى رأسها الدولار الامريكي.
  2. زادت الودائع الاصلية ونمت بفعل ارتفاع اسعار النفط وبفعل تدوير الدولار الاوروبي.
  3. زادت امكانات البنوك على خلق نقود الائتمان، بطريقة لاتقل سرعة عن حجم الاصدارات النقدية، وهنا يثار سؤال مفاده، كيف تقوم البنوك بخلق نقود الائتمان /المشتقات/ التفرعات، وما هي حدودها؟ بل وماهي القاعدة التي تحكمها؟ بالتعرف على تلك الحقائق في جوانبها الفنية نستطيع ان نفهم اسباب هذه الزيادة الهائلة في المشتقات التي بلغت 60 ضعف الناتج الاجمالي العالمي حسب اخر التقديرات، واذا علمنا ان الناتج الاجمالي العالمي لا يزيد على 27 ترليون دولار فهذا يعني ان حجم المشتقات يبلغ 1620 ترليون دولار، بل، ان بعض المؤسسات المالية تتعامل بما يزيد على مائة الى ثلثمائة ضعف رأسمالها الحقيقي.

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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
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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

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Publication Date
Wed Jun 30 2021
Journal Name
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VISUAL CONTAMINATION WITH RANDOM ADVERTISEMENTS AND THE POSSIBILITY OF APPLYING FINES TO THEIR OWNERS: VISUAL CONTAMINATION WITH RANDOM ADVERTISEMENTS AND THE POSSIBILITY OF APPLYING FINES TO THEIR OWNERS
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Baghdad governorate has many areas of distinctive architectural and architectural character, which are heritage and valuable areas that we must preserve and take care of. But we see many manifestations of it, which have a negative impact on buildings, areas and roads, so that they distort the view and thus lead to visual pollution in general. The research examined the visual pollution from random advertising, which stretched buildings, walls, electricity poles and sidewalks. The study covered different areas of al-Karkh and al-Rassafa (Jadreya Bridge, Nation Square, Jordan Square, alkindy Street)Most of the distortions were the result of non-removable posters, Handwriting, election candidate adve

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The reality of total quality management in educational institutions and its role in achieving excellence performance
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This study is concerned with the reality of total quality management and its role in achieving the excellence performance of the employees of the Institute of Technology / Baghdad, excellence performance is described by the extent to which the organization is able to invest the effort of the human resource to achieve its Objectives by adopting the principles of Total Quality Management (TQM) according to some of its basic dimensions in proportion to the reality and Possibilities Institute, the aim is to study to know the reality of total quality management ,and indicate the levels of excellence performance in the Institute of Technology / Baghdad,

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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
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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

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Publication Date
Thu Jun 01 2017
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The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
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This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

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Sun Aug 30 2020
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The possibility of achieving sustainable agricultural development in Iraq
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Purpose – The research aims to introduce sustainable agricultural development and the possibility of its application in the Iraqi agricultural sector by setting a proposed plan by which to overcome obstacles and then advance the reality of the agricultural sector in Iraq and the fact that the process of achieving agricultural development in the Iraqi agricultural sector today has become more sophisticated and more distant than before. The study adopted the descriptive analytical approach based on the principles of economic theory to clarify the shortcomings in the process of harmony between the three main elements of sustainable agricultural development, which are natural, social, and manufactured.

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Sun Mar 15 2020
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Deconstruction Mechanism in Postmodernism Arts and its Role in Teaching the Artistic Tasting for the Learner: نضال ناصر ديوان
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Deconstructionism opened the door wide to multiple readings and restore the reader his authority that he lost in the modernism, thus became more able to decipher the plastic discourse through reconstruction according to what he wants or what the plastic discourse gives him of possibilities beyond consumerism and thus the author has been canceled. The problem of the current research is limited to the following question: does deconstructionism in postmodern arts have a role in teaching the artistic tasting for the learner? The aim of the current research is to reveal the deconstruction work mechanisms in postmodern arts and their role in teaching the artistic tasting for the learner. As for the theoretical framework, the first section focu

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Publication Date
Sun Feb 03 2019
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Transformational Leadership Dimensions and Its Role in the Rationalization of Banking Decisions: An Exploratory Esearch of the Views of A Sample of the Officials In the Iraqi Private Banks
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The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop

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Publication Date
Wed Feb 01 2017
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Strategic Command and its role in activating the Organisational performance analytical study of the views of the heads of academic departments at General Authority of groundwater.
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The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a numb

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Sat Jan 01 2022
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Developing Crisis Management System for Construction Projects in Iraq
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Construction is a complicated process that takes place in an almost uncontrollable environment. Although projects can be carefully planned in advance in principle, there is a chance that unforeseen events and crises can disrupt these plans, affecting project development. Because the initial investment expenditures in construction projects are so large, they may be quickly influenced by crises, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which significantly impacted various activities in general and the construction industry in particular. Despite the importance of crisis management systems, the researchers found a great lack of local studies looking at cr

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