Articles
Permanent URI for this collectionhttps://ds.uofallujah.edu.iq/handle/123456789/160
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Item 2003تحليل العلاقة بين عرض النقد وبعض المتغيرات الاقتصادية الكلية في الاقتصاد العراقي بعد عام(مجلة جامعة كركوك للعلوم الإدارية والاقتصادية, 2021-02-13) أ.م.د. مهند خميس عبد; أ.م.د. مهند خليفة عبيدThis research, which dealt with the analysis of the relationship between the money supply and some of the macroeconomic variables (public spending, apparent unemployment), aims to uncover the effects that the money supply has on some of the macroeconomic variables in Iraq. Therefore, the money supply can affect the economic variables, and this has been proven by the standard tests, as the results of the study showed an integrative relationship between the independent variable represented by the money supply and the dependent variables (government spending and apparent unemployment)Item Analysis of Financial Sustainability Indicators and their Reflection on the "Economic Cycle" in Iraq for the Period (2004-2022)(South Asian Research Journal of Business and Management, 2024-12-13) أ.م.د. مهند خميس عبدThe study investigates the impact of "financial sustainability" indicators on Iraq's "economic cycle" from 2004 to 2022. It hypothesizes that changes in these indicators affect the "economic cycle" both positively and negatively, with varying degrees in the short and long term, depending on the country's economic policies. Using the ARDL model for analysis, the results reveal a significant positive relationship between GDP and indicators such as the "public revenues"-to-expenditures ratio (X1), the "public debt"-to-GDP ratio (X2), and the tax gap index (X3). Conversely, a significant negative relationship was found with the "public revenues"-to-GDP ratio (X4), the oil revenues-to-"public revenues" ratio (X5), and the external debt-to-exports ratio (X6). The study recommends that fiscal policies be designed to counteract "economic cycle"s, encouraging austerity and investment during booms and expansionary measures during recessions to stabilize the economy and promote "financial sustainabilityItem Analysis of the evolution of the relationship between public revenues and total savings in the Iraqi economy for the period (2005 2021)(University of Kirkuk Journal For Administrative and Economic Science, 2023-02-13) أ.م.د. مهند خميس عبدThe research aims to know the extent to which there is a relationship between public revenues and the rate of savings in the Iraqi economy using quarterly data for the period (2005-2021), and the research proceeds from the basic hypothesis that there is a direct relationship between public revenues and savings, and the results of the analytical side showed the presence of fluctuations in the values of each of the revenues The results of the standard analysis showed that there is a direct, statistically significant relationship between public revenues and savings rates. The research concluded a set of conclusions, the most important of which was the existence of a strong and significant positive correlation at a significant level (1%), which means that the increase in public revenues led to an increase in savings in the Iraqi economy during the research period. As for the recommendations, the most important of them is working on the optimal use of available economic resources, making radical reforms in investment projects, focusing on productivity and effective use of capital, and the need to provide a stable policy. It helps to increase revenues in all its forms, and finally the need to work to increase coordination and interdependence between the policy of public revenues and savings in the Iraqi economyItem Analysis of the evolution of the relationship between public revenues and total savings in the Iraqi economy for the period (2005-2021)(University of Kirkuk Journal For Administrative and Economic Science, 2023-11-13) أ.م.د. مهند خميس عبدThe research aims to know the extent to which there is a relationship between public revenues and the rate of savings in the Iraqi economy using quarterly data for the period (2005-2021), and the research proceeds from the basic hypothesis that there is a direct relationship between public revenues and savings, and the results of the analytical side showed the presence of fluctuations in the values of each of the revenues The results of the standard analysis showed that there is a direct, statistically significant relationship between public revenues and savings rates. The research concluded a set of conclusions, the most important of which was the existence of a strong and significant positive correlation at a significant level (1%), which means that the increase in public revenues led to an increase in savings in the Iraqi economy during the research period. As for the recommendations, the most important of them is working on the optimal use of available economic resources, making radical reforms in investment projects, focusing on productivity and effective use of capital, and the need to provide a stable policy. It helps to increase revenues in all its forms, and finally the need to work to increase coordination and interdependence between the policy of public revenues and savings in the Iraqi economyItem Analysis of the impact of some macroeconomic variables on the public debt in Iraq for the period (2004-2020)(مجلة جامعة الانبار للعلوم الاقتصادية والادارية, 2024-04-07) أ.م.د. مهند خميس عبدThe research aims to study some macroeconomic variables (economic growth, inflation, unemployment, money supply (M2)) and their relationship to public debt, in addition to measuring and analyzing the relationship between some macroeconomic variables and public debt in the Iraqi economy. For the period (2004-2020). As the research relied on the descriptive approach and the quantitative approach based on econometrics through the application of modern standard methods, as the methodology of the Autoregressive Distributed Deceleration Model (ARDL) was used, and the quarterly data..Item Analysis of the impact of the exchange rate on inflation rates in the Iraqi economy for the period (2010-2021) using the model of different time frequencies (Midas(Al Kut Journal of Economics and Administrative Sciences, 2023-09-13) أ.م.د. مهند خميس عبدThe aim of the research is to clarify the effect of the exchange rate of the quarterly frequency on economic inflation in the Iraqi economy or not in the Iraqi economy for the period (2010-2021) using the model of different time frequencies (Midas), because of the impact of exchange rate fluctuations on economic inflation rates, and the research concluded To a number of conclusions, the most important of which was the presence of a positive effect of the exchange..Item Analysis of the impact of the investment multiplier on economic inflation in the Iraqi economy for the period (2005-2020)(مجلة اقتصاديات الاعمال, 2023-02-13) أ.م.د. مهند خميس عبد; م.م. علي حامد عبدThe aim of the research is to measure and analyze the relationship between the effect of the investment multiplier and inflation in the Iraqi economy for the period (2005-2020) using the modern methodology of co-integration according to the (ARDL) model. Investment on the dependent variable represented by inflation in the Iraqi economy during the research period, due to the dependence of total investment in Iraq on a single source represented by public revenues derived from the revenues of the oil sector. It is marred by the formation of specialized committees that direct public investment towards achieving economic diversification in sources of income through the use of fiscal policy tools to activate the multiplier mechanism and then enable it to address the gaps that the Iraqi economy may be exposed to.Item Analysis of the relationship between the index of the number of shares in the Iraqi Stock Exchange and some macroeconomic variables in the Iraqi economy for the period (2004-2021(Journal of Business Economics for Applied Research, 2024-06-30) أ.م.د. مهند خميس عبدThe aim of the research is to measure and analyze the relationship between the effect of the number of shares index on some macroeconomic variables in the Iraqi economy for the period (2004-2021) using the analytical approach and according to the effect of fluctuations in the Iraqi economy. The research concluded a number of conclusions, the most important of which was that the overall relationship between the index of the number of shares and the average per capita share of the gross domestic product is a positive relationship in most of the research period, and this is consistent with the logic of economic theory. And that the overall relationship between the index of the number of shares and the money supply is a positive relationship in most of the research period, and this is consistent with the logic of economic theory, i.e. an increase in the rates of the number of shares index leads to an increase in the money supply in the Iraqi economy during the research period And that the overall relationship between the index of the number of shares and the unemployment rate is that the relationship is negative in most of the research period and this is consistent with the logic of economic theory، and therefore the research recommends that the state should work to find appropriate solutions and work to find an appropriate alternative such as the development of the industrial sector and the agricultural sector،Item Analyzing of the Impact of the Exchange Rate on the Trade Balance in the Iraqi Economy for the period (2004-2020)(Al Kut Journal of Economics and Administrative Sciences, 2023-03-13) أ.م.د. مهند خميس عبد; أ.م.د. سعد نوري عطا اللهThe aim of the research is about the role of the exchange rate and its success in influencing the trade balance in the Iraqi economy during the period (2004-2020), as well as using the descriptive analytical method for the variables adopted in the research. The results of the analysis of the relationship between the exchange rate and the trade balance showed that the exchange rate explained the changes in the balance (66%) and that (4%) is due to external factors that fall outside the model, and the results of the long-term response show a weak direct effect between the exchange rate and the trade balance, meaning that the increase in the exchange rate led to a weak increase in the trade balance in Iraq during a period The research is due to the weakness of Iraqi exports and their dependence on one source, which is oil exportsItem Analyzing the impact of Economic policies on the Investment climate in the Iraqi Economy for the Period 2004-2022(مؤتمر, 2024-08-28) أ.م.د. سعد نوري عطا الله; أ.م.د.مهند خليفة عبيد; أ.م.د. صبا نوري عطا اللهItem Factors affecting the gross domestic product in Iraq for the period 1990-2018(International Journal of Psychosocial Rehabilitation, 2020-02-01) أ.م.د. سعد نوري عطا الله"The study aimed to measure and analyze the effect of some factors such as (government spending GO, consumption CO, population PO, investment IO, exchange rate EX, money supply Ms, and inflation Inf) in the gross domestic product, however, the research adopted the descriptive and standard approach in the formation of the model based on Economic theory and statistical program (Eviews) during the period (1990-2018), and the importance of the study comes from that the gross domestic product is a basic indicator for identifying the performance of the economy, the research also relied on the tests of Augmented Dickey-Fuller and Philips-Byron to recognize the stationarity of the variables, and the results showed the significance of the variables through the value of the calculated F factor of 85.334 at the level of significance of 5% As for the 1.76 test (D.W), it proves that there is no autocorrelation problem, and the value of the adjusted determination coefficient R2 showed that about 95% of the changes in the GDP were explained by the independent variables. while the 5% which remaining of these changes can be attributed to other factors that are not included in the model. However, government and investment expenditures were excluded from the model because they were not significant, and the study recommended setting targeted policies to improve and develop the investment climateItem Proposed Framework for the Governance of the Auditing Profession in Iraq1(International Journal of Research in Social Sciences and Humanities, 2023-03-07) د. حسين علي محمدThe research dealt with the subject of the governance of the auditing profession in Iraq for the purpose of improving the professional performance of the auditor problem of the research was to know the impact of the proposed framework for the governance of the auditing profession in Iraq, and the concept of governance of the auditing profession received the attention of many researchers. However, a clear and specific concept of it did not crystallize either in the standards issued by international organizations or in the studies conducted by the research. The reason is that the services provided by the auditing profession cannot be tested in advance and there is difficulty in measuring the quality of performance after completing the audit process in addition to the lack of expertise for the beneficiaries of this service, and the objectives of the research were focused on presenting and discussing the concept of governance of the auditing profession as contemporary concepts. And the statement of the impact of using it as a means to improve the quality of the professional performance of auditors and their role in reducing the expectations gap in the auditing profession, as well as trying to design a proposed framework to represent the relationship between the governance of the auditing profession and improving the quality of professional performance and its contribution to the discovery and reduction of the expectations gap in the auditing profession. And the study found the need for the regulators of the auditing profession in Iraq to apply a framework for the governance of the auditing profession in Iraq and adopt a policy of educating stakeholders and increasing their awareness of the responsibility ...Item Public spending and its impact on inflation rates in the Iraqi economy for the period (2005-2022)(مجلة اقتصاديات الاعمال, 2023-02-13) أ.م.د. مهند خميس عبدThe research aims to analyze the impact of public spending on economic inflation rates in the Iraqi economy during the period (2005 - 2022) and the use of time series to express the nature of the relationship between the variables of the study by estimating and analyzing the relationship in the applied side in which the ARDL model was used, and the research relied on a basic hypothesis that states The presence of a significant positive effect of the independent variable represented in public spending on the dependent variable represented by economic inflation in the Iraqi economy. For the period (2005-2022). The research concluded that there is a long-term equilibrium relationship that extends from public spending to inflation in Iraq during the research period, in addition to the existence of an inverse relationship between public spending and inflation, as public spending has a weak negative impact on inflation rates in the Iraqi economy for the period (2005-2022), i.e. The increase in public spending works to reduce inflation rates during the research period.Item The effectiveness of some macroeconomic variables and their reflection on the general budget deficit in Iraq for the period (2004-2020)(مجلة اقتصاديات الاعمال, 2022-02-13)The research aims to study some macroeconomic variables and their relationship to the general budget deficit in the Iraqi economy, in addition to building a standard model in order to measure and analyze the relationship between some macroeconomic variables and the budget deficit in the Iraqi economy for the period (2004-2020). The research relied on the descriptive approach and the quantitative approach based on econometrics through the application of modern standard methods, as the methodology of the Autoregressive Distributed Deceleration Model (ARDL) was used, and the quarterly data was used for the period (2004-2020) through the use of the statistical program (Eviews 10).Item The impact of drug abuse on the economic situation in Anbar Governorate(مجلة اقتصاديات الاعمال, 2023-02-24) أ.م.د. احمد عباس عبد الله; د. مهى خالد شهابتعد المخدرات من الظواهر التي انتشرت بشكل كبير على مستوى عالمي وباتت مصدر قلق لكل دول العالم ومنها العراق لاسيما بعد عام 2003 وهذه الظاهرة لها أثار سلبية على المتعاطي للمخدرات بكافة أنواعها وعلى اقتصاد البلد ويهدف البحث إلى استعراض آثار تعاطي المخدرات والإتجار غير المشروع بها على الاقتصاد العراقي بصورة عامة وعلى اقتصاد محافظة الأنبار بصورة خاصة وقد توصل البحث إلى عدد من الإستنتاجات لعل من أهمها أنه تم إثبات فرضية البحث من أن تعاطي المخدرات من قبل الشباب له تأثير سلبي على الشخص المتعاطي وعلى اقتصاد البلد بصورة عامة و اقتصاد محافظة الأنبار بصور خاصه وتدخل تلك المخدرات من الدول المجاورة للعراق وخرج البحث بعدة توصيات كان اهمها ضرورة فرض إجراءات مشددة على الحدود لمنع دخول المخدرات وكذلك إصدار عقوبات صارمة على الاشخاص المتعاطين من اجل القضاء على تلك الظاهرة..Item The impact of gross domestic product on banking assets in Iraq for the period (2005-2020)(مجلة جامعة الانبار للعلوم الاقتصادية والادارية, 2022-12-29) أ.م.د. مهند خميس عبدThe aim of the research is to measure and analyze the short and long-term relationship between the effect of the increase in GDP on banking assets in the Iraqi economy for the period (2005-2020) using the modern methodology of joint integration according to the (ARDL) model, and the results of the relationship showed that the increase in GDP was It has a significant impact on the increase in banking assets in Iraq during the study period, with a long-term equilibrium relationship moving from the gross domestic product to the banking assets in Iraq during the period (2005-2020). The research concluded a number of conclusions, the most important of which was the existence of a strong direct effect between the size of the gross domestic product and the banking assets, meaning that the increase in the gross domestic product led to an increase in the volume of banking assets in Iraq during the study period in Iraq (2005-2020), so the research recommends the need to take advantage of The increase in the volume of banking assets in granting loans and operating projects that would advance the economic cycle within the country and that works to increase the gross domestic product and diversify the contribution of economicItem The Impact of International Standards IAES on Activating Continuing Accounting Education in The Iraqi Environment(www.eximiajournal.com, 2024-01-06) د.خالد حمد جاسم; د. حسين علي محمدThe accounting profession faces many challenges in the age of knowledge, as some of how the accounting function accomplishes its tasks have changed, which raised the question about the importance and value of traditional accounting jobs and skills, which require adopting ideas, work methods, and applications that differ from those previously, in addition to possessing qualifications and skills that were previously unknown. It is necessary to have them in the past. Therefore, there must be references and standards that contribute to the development of the accounting profession, represented by the accounting education standards (IAES), which have a positive impact on the quality of accounting service and activate the continuing education process so that the required task can be presented appropriately, as the continuing education system must have clear goals and outcomes that meet the needs of the labour market for specialists in the field of practising the accounting profession following the requirements of the current era. Continuing professional development for professional accountants enhances competence, skill and all outcomes of accounting work. Compliance with the International Standards for Accounting Education (IAES) and the application of continuing professional educational requirements by the accountant can also lead to Enhancing the accuracy and reliability of accounts, which is among the most important areas of need in developing the accounting profession, improving training programs for accountants, and modernising the training process. It is also desirable to provide continuous professional development. It is possible to develop a strategic plan for employment and organise the monitoring of its implementation. The research was based on a form distributed to the research community represented by the Federation Accountants and auditors in Iraq at the time. The most important conclusion of the research is that the application of international accounting education standards contributes to raising the efficiency and professional skills of accountants. The research concluded that the Union of Accountants and Auditors in Iraq supports the application of international accounting education standards by all accountant members of the Union. The research dealt with a group of sections, the first section included the research methodology and previous studies, the second section included the theoretical aspect of the research, the third section included the applied aspect, and finally, the fourth section included recommendations and conclusionsItem The impact of the Iraqi Stock Exchange indicators on the gross domestic product in the Iraqi economy for the period (2004-2021)(مجلة جامعة الانبار للعلوم الاقتصادية والادارية, 2023-12-30) أ.م.د. مهند خميس عبدThe aim of the research is to measure and analyze the short and long term relationship between the impact of the Iraq Stock Exchange indicators on the gross domestic product in the Iraqi economy for the period (2004-2021) using the modern methodology of co-integration. According to the (ARDL) model. As a result of the impact of fluctuations in the Iraqi market for stock indices on the gross domestic product The research concluded a number of conclusions, the most important of which was that the hypothesis on which the research was based was proven, which assumed the existence of a direct relationship between the indicators of the Iraqi market for securities (the independent variable) and the gross domestic product (the dependent variable) and this means that the high indicators of the Iraqi market for securities Lead to an increase in the gross domestic product in the Iraqi economy. Therefore, the research recommends the need to continue analyzing macroeconomic indicators in Iraq for the coming years in order to use them as warning indicators about the possibility of the country falling into a financial crisis, by knowing its behaviorItem The impact of the Iraqi Stock Exchange indicators on the money supply (M2) in the Iraqi economy for the period (2004-2021)(مجلة اقتصاديات الاعمال, 2023-02-13) أ.م.د. مهند خميس عبدItem The policy of spending on education and its role in achieving economic growth in Iraq for the period (2005-2022) with reference to the Singaporean experience / strategic vision(International Journal of Financial Management and Economics, 2024-09-04) م.م. منار سامي حميد; أ.م.د. مهند خميس عبد; أ.م.د. اسماعيل حمادي مجبلEconomic literature, especially macroeconomic models, indicates that there is a relationship between spending on education and economic growth. This relationship has attracted the attention of many economists and researchers for many decades and has been the subject of intense controversy. Education and development complement each other, as investment in education has contributed over the years. There is a lot in developing the economies of many countries and making it one of the strongest economies, including Singapore. Despite the achievements that have been made in the field of quantitative expansion in education, the situation of education in Iraq is still modest compared to the achievements of other countries, even in the countries of the developing world, due to financial and administrative corruption? His journey witnessed great fluctuations as a result of the exceptional circumstances that the country went through during the research period, which led to the obstruction of the educational process in Iraq. The results of the long-term response that were tested on the standard side show the presence of a weak positive effect, as spending on education exerts a weak positive effect on the average income share. Per capita GDP in the Iraqi economy for the period (2005-2022), and this applies to the reality of the Iraqi economy.