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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
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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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Role of the Family in investment Effect of the Mates in Evaluating the Childs Acceptance (2-5 years) of rich foods and inhancemenl rein for cement of the social love concepts: The Role of the Family in investment Effect of the Mates in Evaluating the Childs Acceptance (2-5 years) of rich foods and inhancemenl rein for cement of the social love concepts
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Abstract:
The aim of the present research is to evaluate the child’s nutritional
method (2-5 years old) which is based on his resistance of the food highly rich
with nutritional elements and his acceptance of the food of a low nutritional
value in addition to his having forbidden food with other mates and making
use of all mates when having food, in establishing the sound social values and
affection since child hood. The required statistical equation have been used
by the researcher namely (Z test).
The sample of the present study consists of (26) children who were selected
intentionally and randomly from the kindergartens of Al-Bayaa region and the
college of Education for women. The questionnaires were d

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of economic development efforts in the structural imbalances of the Iraqi economy for the period (2007-2018)
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Sustainable development is launched through the interaction between the economy and natural resources and preserving them from exhaustion as well as the efficient management of natural and social resources and includes a diversified economic condition and thus is the focus of attention to the development of economic structures, which is intended to improve the level of human well-being by increasing its share in the necessary goods and services and their relationship With economic growth, which is the most important driver of economic transformation, because it reflects the ability of society and increasing its productive capabilities and investing in the optimal way Although the Iraqi economy is considered one of the diversified

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The reality of Taxation in Iraq and Aspect of it’s Development
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This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental tax and its role in sustainable social development
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Abstract:

  The research aims to diagnose the relationship between the environmental tax and the development of the sustainable social dimension, where the environmental tax is considered a tool in promoting sustainable development according to its economic, social and environmental dimensions through the application of legislation and instructions for environmental protection, and that imposing an environmental tax will have a clear impact in achieving the dimensions of sustainable development and compliance With regard to the social dimension, the research relied on the financial data for the years (2019-2022) in obtaining information. The research reached a set of results, the most prominent of which was

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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
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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

amounting to 47 brokerage firm. The resea

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for The Work of the Certified Fraud Examiner & His Role in Reducing The Incidents of Fraud and Corruption: An Applied Study in The Federal Board of Supreme Audit
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Is hardly day expire without hearing the news either Abuse Managementthe accounting standards or the existence of serious misstatements by someauditors.Which caused the demanding of many companies in the recent republication of the financial statements and the re-announcement of its financialresults. Such acts raise questioning about the role that should be played by theauditors, prompting agencies responsible for setting auditing standards to takeTo throw increasingly responsibility on the auditors in order to interest risksfraud The Risks of Fraud in their review of the financial statements.also The Public Company Accounting Oversight Board in the U.S.called about the need of owning the Certified Public Accountants those whoaudits for

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Urbanization and urban growth in Iraq
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The development issue is considered as one of the most important matters of concern to governments, intellectuals and specialists in the contemporary world, especially in developing countries that are trying hard to move out of the afflicting underdevelopment domain to a brighter future and achieve the aspirations of those countries through organized planning which take advantage of available resources, whether material or humanitarian, in the best way possible.
The development process are taking place at multiple levels ranging from national to regional to local where the community is stimulated and excited for the cooperation, participation and preparation to perform planned change in the methods of thinking, acting and production.<

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Humanize nature in the poetry of childhood in Iraq (2003-2015)
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That the nature of an important role in children's lives, Including offer them fun and freedom of thinking and capacity in the imagination. And its effective role of poets in general and especially apoet of childhood Selecting from diverse elements, And the rise to the level of human nature In order to enrich the child's imagination And the delivery of various ideas and information in a surprising. And are far from the decision-making and direct screed.this importance we set off For the study of poetic texts for children in Iraq During the research stage. Those texts in which the humanization began clearly,and our offer to these texts in style of detail and precision Not without expressing an my opinion during the research We finished th

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Islamic Development Bank Group on Economic Capacity Building
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This paper reflects the evidence of the Islamic Development Bank's role in building human and institutional capacities in Member States and assisting governments in achieving economic development. The Bank's activities in the area of ​​capacity development are an important part in following up the economic developments, And help governments to build and formulate effective policies and institutions to implement more effective macro policies leading to better economic outcomes. It is therefore helpful to help Member States increase their resources, modernize their banking systems, establish effective legal frameworks and improve Reports on macroeconomic and financial statistics. The Bank has faced many challenges and risks tha

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