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jeasiq-1521
حوالات الخزينة واستخداماتها في العراق
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ABSTRACT

The Iraqi Government had used all Possible methods of financing the fiscal deficit according to the economic and Political Circumstances at the time. It had borrowed from abroad during the 1980s. Those methods of borrowing led to negative impacts on the Iraqi economy such as increased external dept burden, higher inflation rate, negative interest rate and accumulation of domestic debt.

The "Financial Management and Public Debt" law no 95/ 2004 made a great change in those methods of Financing fiscal deficit in Iraq. Before 2004, the deficit was financed by issuing Treasury Bills and selling them to the Central Bank of Iraq with a prefixed interest rate. Thus, it is, in fact, a financing by new cash issuance. However, after the issuance of law 95/ 2004, and the issuance of the CBI law no. 56/ 2004, in addition th setting the instruction of selling treasury bills in public auctions by the Ministry of Finance, and stopping the CBI to lend funds to the Government, the financing of the deficit using the TB became a systematic process based on competition in wich the commercial banks only can participate.

Accordingly, the MOF had made (106) auctions of (91)  days during 2004- 2009  of which (18) auctions that were cancelled for different reasons. The average of participation of banks was ultimately  in 2004: 9 out of 32 commercial banks participated in the auctions.

The amounts of the TB sold was about (16.2) trillion Iraqi  Dinars for the same duration. The  interest rate's average was between 21% for 2007 and 4.1% for 2004 which runs parallel to the CBI interest rate. The commercial banks had the greater share of the TB's, ehich was between (66- 84%) of the value of the TB's.

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A comparative study of stylistic kriging and Co - kriging Multivariate on the barley crop in Iraq
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  This paper deals  the prediction of the process of  random spatial data of two properties, the first is called  Primary variables  and the second is called secondary  variables ,   the method  that were used in the  prediction process for this type  of data is technique Co-kriging  , the method is usually used when the number of primary variables  meant to predict for one of its elements is measured in a particular location a few (because of the cost or difficulty of obtaining them) compare with secondary variable which is the number of elements  are available and  highly correlated with primary variables, as was the&nbs

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Using a hybrid SARIMA-NARNN Model to Forecast the Numbers of Infected with (COVID-19) in Iraq
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Coronavirus disease (COVID-19) is an acute disease that affects the respiratory system which initially appeared in Wuhan, China. In Feb 2019 the sickness began to spread swiftly throughout the entire planet, causing significant health, social, and economic problems. Time series is an important statistical method used to study and analyze a particular phenomenon, identify its pattern and factors, and use it to predict future values. The main focus of the research is to shed light on the study of SARIMA, NARNN, and hybrid models, expecting that the series comprises both linear and non-linear compounds, and that the ARIMA model can deal with the linear component and the NARNN model can deal with the non-linear component. The models

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الدراسات الدراسات التاريخية الخاصة بالمرأة مراجعة تحليلية للكتابة التاريخية في العراق للمدة 1996-2008
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على الرغم من تطور الدراسات التاريخية الخاصة بالمرأة بوصفها حقل معرفي مستقل بدأ منذ نهاية الستينيات من القرن الماضي .ونجاج الكاتبات والباحثات  في العديد من بلدان الشرق الاوسط وشمال افريقيا في إعادة المرأة الى التاريخ، الا ان الكتابة التاريخية في العراق مازالت تعاني من نقص كبير في الموضوعات التي تناولت حياة النساء في الماضي. وما يزال الباحثات والباحثين ينظرون الى التاريخ على انه سردية للمعارك والحروب ويو

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of promotion means in the developing the activity of financial markets: A case study of Iraqi stock Exchange
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The promotion by its means lead a vital and important role at the level of all organizations, whether (industrial or service) in general, and financial markets in particular. The promotion is earns delved to be as one of the main operations which  market uses it through various means of financial markets and companies which its shares listed in the aim of (finance or investment), with a view to the implementation and financing of public and private projects the one hand, or with a view to achieving profits through investment of speculative or... For other purposes, on the other hand.Accordingly, we find that the set of public and private goals joint between the financial markets and listed companies respectively, will serve the stra

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Freedom of movement of capital and its impact on the effectiveness of monetary policy In Iraq (2005-2016)
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The interest in the issue of capital movement as an economic phenomenon has increased because of its effects and effects and its ability to influence the economic balance and the effectiveness of monetary policy. All countries seek to attract capital and benefit from it because of its effects and results such as supporting economic development process and optimal allocation of economic resources. The problem of the financing gap that most countries suffer from, and others, but sometimes the movement of capital creates challenges for monetary policy makers in achieving their goals.

   After 2003, the Iraqi economy witnessed an openness and economic liberalization unlike previous years, which

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Publication Date
Sun Jun 03 2012
Journal Name
مجلة دراسات دولية
مستقبل العلاقة مابين العراق والولايات المتحدة الامريكية لمرحلة مابعد انسحاب القوات الامريكية عام 2011
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مـن المعـروف ان طبيعـة العلاقـة مـا بين العـراق والولايـات المتحـدة الامريكيـة تتمتـع بأهميـة بالغــة في الاوســاط السياســية ودوائــر صــنع القـــرار في الولايــات المتحــدة الامريكيــة لمــا لهــا مـــن انعكاسـات علـى مصـالح الاخـيرة في المنطقـة، وفي مقـدمتها أمـدادات الطاقـة، وعلـى الصـعيد نفسـه تنظر القوى السياسية العراقية الى هذه العلاقـة مـن زوايـا مختلفـة ولكنهـا جميعـا تقـع في خانـة الاهميـة

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Adoption of the IFRS11 Financial Reporting Standard for Oil Service Contracts Costs and its Reflection on Measurement and Disclosure for National Oil Companies: بحث تطبيق في شركة نفط ميسان (ش . ع)
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The research seeks to clarify the problems related to the aspects of the financial and accounting process resulting from entering into contractual arrangements with a period of more than 20 years, among which is the research problem represented by the lack of clarity of the foundations and procedures for the recognition of oil costs and additional costs borne by foreign invested companies, which led to a weakening of their credibility and reflection. Negatively "on the measurement and accounting disclosure of financial reports prepared by oil companies, and the research aims to lay down sound procedures for measuring and classifying oil costs and additional costs paid to foreign companies, and recognizing and recording them in th

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Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Assessment of Human Investment Efficiency in the Private University Teaching according to the strategy of Higher Education in Iraq and chosen Colleges))
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Abstract:

the current research aims at analyzing the efficiency of the private university teaching  that recently expanded after 2003 ,;besides , the commitment of the private colleges ,definitely Al-Maamun and Al-Mansour colleges with strategy  of the ministry of higher  education and scientific  research.  This could be done through many indications that measure the efficiency of the  private university teaching , including ( the indication of  the efficiency of   using human resources and efficiency  in using  the materialistic indications.  But the human efficiency in these colleges , including the sample  of the research ( Maamun 

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
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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

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Asset Utilization Efficiency and its effect on the sustainable Stockholder’s Wealth: Apply Study of Iraqi Companies listed on the Iraqi Stock Exchange
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

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