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Private investment and its role in the process of economic reform in Iraq
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بعد ثورة تموز عام 1958في العراق, لم يكن يسمح للقطاع الخاص بأن تكون له استثمارات كبيرة في القطاعات الاقتصادية. وذلك بسبب الإيديولوجيات التي كانت تؤطر الفكر السياسي. حيث كان النهج الاشتراكي هو الغالب في إدارة الأنشطة الاقتصادية. إذ قامت الدولة بتأميم معظم الاستثمارات الخاصة الكبيرة ،لاسيما في القطاع الصناعي مطلع عقد الستينات من القرن الماضي. وظل النشاط العام هو النشاط المهيمن على جميع الفعاليات الاقتصادية. مما حرم الاقتصاد العراقي فرصة الاستفادة من دور القطاع الخاص الوطني إلا في استثمارات صغيرة محدودة رأس المال. كما حرم هذا القطاع من التطور والحصول على الخبرات التكنولوجية، نتيجة عدم السماح للاستثمار الأجنبي بالعمل داخل العراق.

وأن أهمية الاستثمار الوطني أو الأجنبي، ليست متأتية فقط من الحاجة إلى الرأسمال في الدول التي تعاني من شح مواردها المالية، وإنما ً تأتي من المساعدة التي يقدمها الرأسمال الخاص والأجنبي في نقل التكنولوجيا والخبرات الفنية وخلق فرص عمل لامتصاص ظاهرة البطالة التي تعاني منها البلدان النامية ومنها البلدان العربية .

ولأهمية الاستثمار في عملية النمو الاقتصادي وتحقيق قدر من التوازن بين القطاعات الاقتصادية، نجد ان معظم الدول النامية قد أصدرت قوانين لتشجيع حركة الاستثمارات فيها، وعملت على اعتماد سياسات إصلاحية  لتهيأة المناخ الملائم لجذب الاستثمارات الخارجية. لاسيما بعد أن رسخت القناعة بأهمية عملية الإصلاحات الاقتصادية والتفاعل مع المعطيات التي أفرزتها المتغيرات الدولية في عملية التطور الاقتصادي ،وفي مقدمتها الانفتاح على الاستثمار الخارجي. مما ساعد خلال العقدين الماضيين إلى زيادة كبيرة في تدفقات رؤوس الأموال تجاه الدول النامية.

وعراق اليوم يحتاج إلى اعتماد سياسات إصلاحية أكثر من أي وقت مضى تساعد في إعادة هيكلة الاقتصاد العراقي على أسس حديثة، والنهوض بواقع القطاعات الاقتصادية وعدم الاعتماد فقط على القطاع ألاستخراجي. وكان في مقدمة هذه السياسات الإصلاحية تشجيع الاستثمار بجميع أشكاله لإعادة بناء الاقتصاد العراقي. وكانت أولى الخطوات الأساسية في عملية تغير النهج الذي سار عليه في تنمية الاقتصاد العراقي، هو صدور قانون الاستثمار الجديد رقم (13) لسنة (2006) الذي يعد خطوة هامة في تشجع الاستثمارات الخاصة الوطنية والعربية والأجنبية. الى ا

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of direct foreign investment on development of Iraqi oil industry for the period (2003-3010)
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Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Business Process Re-engineering and its Role of Achieving Competitive Advantage: An application study in the State Company of Vegetable Oil Industry
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The business process re-engineering is one of the popular concepts at this time because its provide a radical solution for the problems that companies faces. This method appeared because the changes of competition and costumers 'desires at the two last decades. The markets become wider because of the globalization so the companies must change its way to stay a life.

        The research aim is to concentrate on the  BPR  because it's a  philosophy aims to re-organize the company's business process to achieve the competitive advantage, the research also aims to a plicate  the BPR using cost management technique  in the State Company of Vegetable Oils Industry.

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the tax pilot phase strategy and its impact on the tax price in Iraq
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The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the imensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.The research started from the problem of exposure of the Iraqi tax system to several changes, as this led to a reflection on the technical organization of taxes, in terms of the tax rate.The descriptive analytical approach was chosen to study the actual reality of th

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Hussein AL-Husseiny and his Politilcal Role in Lebanon (1968-1992)
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The study of the historical figures is one of the important in modern history since it is main focus is to show the political , economic or social product of a specific person throughout his life . Therefore , the subject of my research is “ Hussein AL-Husseiny and his politilcal role in Lebanon1968-1992. The research focused on high highting his role in Lebanon within the parliament and the ministry , he has help for the duration of the study. It also dealt with his national attitudes which he lived toward most of crucial issues in Lebanon

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
معوقات السياسة النقدية وبرامج الإصلاح الاقتصادي لواقع الاقتصاد العراقي
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أن السياسة النقدية في العراق لم تشهد تحسناً كبيراً في دورها المطلوب
منها، وهذا يعود الى جملة من التغيرات على أدائها ودورها في التأثير على المتغيرات الأقتصادية المهمة، اذ حصلت ظروف صعبة على المستوى السياسي والأقتصادي اسهمت في أضعاف دورها في العراق. فالحروب العسكرية الثلاثة في وقت قياسي دمرت البنى التحتية للأقتصاد العراقي، وأخرت عملية التنمية الأقتصادية والبشرية لعدة عقود بسبب الأستنزاف الكبير للمو

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Organizational commitment and its role in enhancing the performance of employees : exploratory search of the views of a sample of managers and employees of the General Company for Dairy Products
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Expected to The organizational commitment by employees increases their loyalty towards their organization and thus contribute to enhancing their performance , therefore this study aimed to discover the relationship and the impact between the organizational commitment (emotional commitment, standard commitment, continuous commitment) and the performance of employees in the company researched, additional to know the available organizational commitment levels of employees in the company researched and its impact on the performance of employees, Research was conducted at the General Company for products in the dairy to achieve the goals of research has been developed questionnaire conation (22 ) items to collect data from the study s

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The political violence risk insurance A possibility of its application in Iraq
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Iraqi insurance market need to develop products and to find new insurance policies to cover the damages of the violence and political commotions dangers and to meet the needs of the proposers.                                       

 The global insurance companies recently issued such policies to pay the losses wich caused by the violent political acts of vandalism suffered by the property and investments wich estimated billions of dollars.                

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Biyarah School and its scientific rol in Iraq Kurdistan 1400-1307
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Research Summary

This research deals with the history of the founding of one of the most prominent religious schools in Iraqi Kurdistan and its scientific and cognitive contributions that lasted for more than a century, which is the “Biyara” school, where it was a large scientific institution from which distinguished scholars graduated who served Islam and Muslims in Iraq and neighboring countries, and played an important role in teaching Mental and transport sciences and the preservation of the Arabic language in Iraqi Kurdistan. The history of the founding of this school goes back to the year 1037 AH, at the hands of its founder, Sheikh Oma

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Publication Date
Wed Jun 08 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Digital Transformation in improving the quality of the internal Auditing improvement
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This study aimed to identify the role of digital transformation in improving the quality of the internal audit process. The researchers used the descriptive analytical approach, and the questionnaire was relied on as a study tool that was applied to the study population consisting of internal auditors working in banks listed on the Palestine Stock Exchange, and their number was (85). A checker and a comprehensive inventory method was used due to the small size of the community, where the response data of the questionnaire was analyzed and interpreted using the Statistical Packages Program (SPSS).

The results of the study showed that the use of digital transformation contributes to ensuring the quality of

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of government and private banks in the financing of small projects: An Applied Research
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Abstract:

 Sought the search to find out what small businesses, the importance of funding, and the role of funders in supporting such projects, which have been addressed in the search through a sample of government banks (Rafidain and Rasheed) and private banks (the Middle East, the Gulf, North, Assyria) and a sample of Small projects borrowed from these banks, but in order to achieve that rely researchers on scientific methods discreet marked by the curriculum descriptive analytical method which is based on the compilation of facts and information then collated and analyzed to reach acceptable results, as well as data collection tool (checklist) was whereby examine questions of a sample of

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