Iraqi Government Research Articles

The 1991 Gulf War and the role of the Allied Air Force in destroying Iraq

When the Iraqi army invaded Kuwait, it quickly followed by a strong international reaction, each one of the United States and its allies in the West and the Gulf countries expressed their opposition and disapproval to this act of Iraq. Not only the aforementioned countries but also some of those countries that considered themselves friends of Iraq like the former Soviet Union condemned this aggressive act of Iraq. Hence, to prevent Iraq from taking further actions to attack some other Gulf countries, the United States began to send troops to Saudi Arabia. Along with the military preparations, Iraq was repeatedly warned to withdraw its forces from Kuwait, but it ignored these demands and did not withdraw from it. Consequently, an international military operation involving 34 countries could expel Iraqi forces from Kuwait from December 17 th to February 24 th 1991. Again, the Kuwaiti ruling family could return to power. In this study, we want to elucidate that although the air force strikes played a role in defeating the Iraqi army, but it was not the main factor in defeating it. In addition, it is true that during the six weeks of the International Allies’ air strikes, they dropped dozens of tons of bombs and missiles on the Iraqi army, and the Iraqi army was not capable of fighting the Allies ground forces. We have also briefly discussed the Gulf War and the reasons that led the Iraqi army to invade Kuwait, then we have discussed the role of the Allied countries’ air forces in this war, whether the air force played a major role in the Gulf War or not. Finally, the effects of the Gulf War on the Iraqi government have been explicated.

Курдский народ в борьбе за независимость (вторая половина ХХ – начало ХХI в.) и геноцид в Иракском Курдистане

The article delves into the struggle of the people of Southern (Iraqi) Kurdistan for self-determination and the repression of the ruling regime in Iraq, which brought the Kurdish population to the brink of extermination. The issue of Southern Kurdistan in Iraq has been on the agenda for many decades. The Iraqi Kurds achieved self-government at the cost of incredible efforts. It is emphasized that the recognition of the right to territorial autonomy by the Iraqi government in 1974 was a success of the Kurdish national movement. However, the infringement of the rights of the Kurds continued. The apogee of the repressions were the events of the Iran-Iraq War of 1980–1988 and the use of chemical weapons against the population of the autonomy. In 2005, Iraq promulgated a new draft Constitution, which reflected the opinion of all ethno-confessional groups of the country – Shiites, Sunnis and Kurds: the country was declared a Federal Republic, and the Kurdish language was declared the state language on the territory of Kurdistan. Conclusion dwells upon the fact that the centuries-long struggle of the Kurds of Iraq ended with the proclamation of autonomy and the granting of democratic rights and freedoms to the population of the Kurdish Autonomous Region. And the facts reflected in the documents of international organizations on the deliberate destruction of the Kurdish minority in Iraq, especially during the years of Saddam Hussein’s rule, are obvious. An important condition for the success of the Kurdish national movement at any stage of its development is the unity of its ranks. The methodological basis of the article is the principles of historicism and objectivity. Documentary materials, personal sources, and media news data serve as the empirical basis of the study and are introduced into scientific discourse.

Analysis of the Variation in Salaries of Employees of Government Ministries in Iraq by Using of The Lorenz Curve and The Gini Coefficient*H.

The disparity in the distribution of income is one of the main reasons for the failure to achieve social justice among members of society, which creates an unhealthy environment for workers in government sectors and institutions and also works to reduce the quality of work and lower the level of productivity. Conversely, reducing disparity leads to increased productivity and creates a suitable environment. It contributes to increasing productivity rates and improving the quality of institutional performance. The research discussed an important topic related to the extent of the discrepancy between the salaries of employees in Iraqi government institutions using the Lorenz curve and the Gini coefficient through a presentation of the research problem, which is the extent of the discrepancy in the salaries of state employees according to the approved salary scale, and what impact this has on social justice in the distribution of income, assuming that the adoption of A salary scale set by the authorities is based on reducing financial disparities between state employees with equal qualifications, such as educational attainment and work tasks, and reduces disparities of discrimination between workers in various government sectors and achieves social justice in income distribution. The research concluded that the actual distribution curve was very close to the symmetry line curve, in addition to the presence of a very small gap between the two lines, which indicates fairness in the distribution of monthly salaries among workers in government ministries who are in the fourth degree/first stage of the approved salary scale. The value of the Gini coefficient complementary to the work of the Lorenz curve was about (0.4), which means that the value of the Gini coefficient is close to zero. This indicates that the distribution of salaries of employees of government ministries is close to equitable distribution.

Securitization of the 2017 Kurdistan independence referendum

The Kurdish right to self-determination within Iraq has consistently been framed as a security issue by successive Iraqi governments. This paper applies securitization theory to analyze the Iraqi Government’s response to the Kurdistan Region’s unilateral independence referendum held on September 25, 2017. The referendum, which resulted in a strong vote in favor of independence, was viewed as a serious threat to Iraq’s unity by Iraqi Arab political and military forces, as well as Turkmen groups. In response, the Iraqi Government chose to take military action. On October 16, 2017, the Iraqi military, along with Popular Mobilization Forces (PM), launched an attack on Kurdish Peshmerga forces in the disputed territories, taking control of them. While many studies have explored various aspects of the Kurdistan referendum, including its timing, motivations, and consequences, there has been limited focus on how the Iraqi federal government’s securitization of the referendum facilitated military interventions in the contested territories. This article explores how Iraqi leaders’ rhetoric and securitizing language framed the referendum as an existential threat.

The Effect of Corporate Social Responsibility on Tax Avoidance with the Moderating Role of Corporate Governance

Objective: This study explores the impact of corporate social responsibility on tax avoidance with the moderating role of corporate governance in Iraq. Research Method: The researcher selected a sample of companies listed on the Iraqi Stock Exchange, numbering (33). Data was taken from 2012 to 2022, and the data was analyzed using the Eviews 9 program. Findings: Iraqi companies suffer from slight levels of tax avoidance by adopting social responsibility practices and disclosing corporate governance. Companies' commitment to corporate social responsibility would add value to the company. Commitment to corporate social responsibility leads to reducing tax avoidance. Conclusion: We note from the study that there is a weakness in applying social responsibility accounting. Corporate governance and the application of its principles impact paying taxes and preventing avoidance and evasion of paying them. CSR and taxation have the same goal of improving the well-being of society The results of this study indicate that the higher the level of CSR activities, the higher the company's responsibility for its tax obligations. Corporate social responsibility is the taking of responsibility by a company for its actions as well as encouraging the creation of a positive impact through its activities on the environment, customers, employees, communities, stakeholders and all members of the public who can be considered stakeholders.

The effect of public saving on agricultural and fishing investments for the government and private sectors in Iraq for the period 2005-2021

The effect of public saving on agricultural and fishing investments for the government and private sectors in Iraq for the period 2005-2021

THE POLITICAL ENVIRONMENT AND ITS ROLE IN ATTRACTING FOREIGN INVESTMENT TO IRAQ

This study aims to assess the impact of political stability on foreign direct investment in Iraq. After 2003, the Iraqi government sought to attract foreign investment to address the growing disparity between available resources and increasing financial needs. The goal was to bridge the national resource gap, reduce the balance of payments deficit, and finance public investment to aid in the countrys reconstruction and industrial advancement. To achieve this, Investment Law No. 13 of 2003 was enacted, accompanied by various policies, procedures, guarantees, incentives, and benefits to encourage foreign direct investment in Iraq and support economic development. However, despite these efforts, the inflow of investments did not meet expectations due to persistent political and security instability. This instability led to weak global rankings and deterred both foreign and local investments from Iraq between 2013 and 2022.

Coalition Army humanitarian assistance for the refugees from South Kurdistan on the Turkish border in 1991.

This study illustrates the amount and significant types of humanitarian assistance, which provided by the coalition forces to the displaced people from South Kurdistan on the Turkish-Iraqi border in 1991. The coalition forces arrived directly to help displaced people because they were around in the area. However, they provided the most necessary emergency supplies because they were capable to deliver hundreds of tons of humanitarian aid and basic necessities of life. Since they had the necessary equipment to carry out emergency supplies to distribute to displaced people in the Turkish-Iraqi border, especially dropping such emergency supplies by plane. The confirmation and adopted of Resolution 688 by the United Nations Security Council led to receive influx of humanitarian aid to the displaced people. The Western countries with the help of US, after confirmed the Resolution 688, played a major role in the making of no-fly zones above latitude (36) in the north ,and the making a peace zone (Safe haven,)in parts of Iraqi Kurdistan. Therefore, the coalition forces could easily deliver this humanitarian aid assistance to people in need and protect them from the repression of the Iraqi government. Later, the coalition forces built several (temporary) settlement camps near the city of Zakho in order to return the displaced people to the peace zone area. They provided humanitarian needs such as food, water and health for the displaced people in the center of these camps. Moreover, they rebuilt many service facilities along the ceasefire zone, saving thousands of lives and returning refugees to their homes.

Cloud OCR implementation in Iraqi government SaaS: A step towards digital transformation

The present paper examines the deployment of Cloud Optical Character Recognition (OCR) technology within the Software as a Service (SaaS) platforms of the Iraqi government, which can be considered a strategic step in digitalization in notary uses. The benefits, challenges, and possible outcomes of Cloud OCR incorporation into different government services are discussed in order to outline the opportunities it creates in terms of accelerating citizens’ efficient and transparent access to available services. Cloud OCR allows the Iraqi government to facilitate document processing, enhance the accuracy of provided data, and accelerate decision-making, especially for notarized processing. The paper depicted the MATLAB simulations for processing times of OCR and paper-based text extraction methods across multiple iterations along with accuracy rates for both cases for 25 documents that validate the main objective of this study. The significance of microstrip devices, IoT, AI, and cybersecurity in Cloud OCR are as well determined in this study.

Kurdish Relations with the Iraqi Government (March 11, 1970 - March 10, 1974) in the Iranian Official Newspapers

Kurdish Relations with the Iraqi Government (March 11, 1970 - March 10, 1974) in the Iranian Official Newspapers

Assess human blood uranium levels of some Iraqi companies

The goal of this study is to measure the uranium concentration levels in the blood of Iraqi workers employed in certain government companies. Assessing the initial level of uranium toxicity in their blood and the possibility of health problems occurring. 184 blood samples from Iraqi government companies and the control group were collected in this study. A solid-state nuclear track detector (CR-39) was used to measure the amount of uranium present. Two drops of blood (100 μl) were placed on CR-39. The CR-39 was irradiated with a thermal neutron using the fission-track technique (241Am-9Be) to determine the uranium concentration in blood samples. The statistical analysis is carried out using the Origin Lab 2024 version. The results show the average of uranium concentration at all locations has a higher level compared to the control group. The blood samples from workers at the phosphate company had the highest amount (1.021 ± 0.050 μg/l), compared to samples from other factories. This result confirms that there is a connection between the concentration of uranium and phosphate substances. The results suggest that there is a slight increase in uranium levels that is related to both age and years of employment.

Model of Proposal for Creating Financial Reports for the Public Sector using International 22 as the Accounting Standard Practical Research in a Selection of Iraqi Government Institutions

By preparing reports and providing financial data about the government public sector in the public units sampled for the study, this research seeks to illustrate the influence of international accounting standards in the public sector (IPSAS), particularly the International Accounting Standard in the Public Sector 22 (IPSAS22). To accomplish the study's goal, financial statements were prepared by the Ministry of Finance for public units at the state level as a whole, as well as for the municipal directorates of the Nineveh Governorate, taking into account both local customs and international accounting standards for the public sector, particularly the IPSAS 22 standard, which aims to improve the quality of financial reports by offering helpful information to support owners' decisions. A suggested model for implementing the standard in public government entities is being prepared by the Department. Several major findings were drawn, the most significant of which is that improved transparency in financial reports in the public units included in the study is a result of applying international accounting standards, particularly the IPSAS 22 standard, to the public sector. Several recommendations were made, the most significant of which is that, in order to improve disclosure in financial reporting, units (the research sample) must be subjected to international accounting standards, particularly IPSAS 22.

Evaluating Surface Water Quality of Euphrates River in Al-Najaf Al-Ashraf, Iraq with Water Quality Index (WQI)

The present study illustrates the rapid pollution of Euphrates River, inwards Al-Najaf Al-Ashraf governance (Al-Kufa River) in Iraq, which is one of the most important rivers in the region. The river faces formidable pressure due to encroachments, discharge of untreated domestic and industrial waste, drainage water from cultivated orchards, and dumping of solid waste. This study was conducted to assess the temporary and locative organic pollution in the region. Water Quality Index (WQI) of the Al-Kufa river was determined according to the Canadian Council of Ministers of Environment (CCME) method by calculating seven parameters (water temperature, DO, COD, EC, TDS, turbidity, and pH) in two sampling stations. Surface water samples were collected in a period of four months (September to December) in 2023. WQI level, correlation analysis between parameters, and Iraqi and CCME drinking water specification standards were employed to classify the surface water status. The results show that the ecological condition can be classified as marginal with WQI= 49 and poor with WQI= 42 in stations 1 and 2, respectively.

Promoting Sustainability in Housing Sector Using Eco-Friendly Materials

Abstract The significance of sustainability in the housing sector is essentially demanded nowadays, driven by the global emphasis on sustainable development and urgent environmental challenges. It emphasizes the need for innovative strategies to enhance resource efficiency and mitigate negative environmental impacts during construction. Achieving sustainability requires incorporating environmental design principles and eco-friendly building materials, necessitating comprehensive considerations in urban planning and design. This involves promoting sustainable public transportation, communities, facilities, and green spaces. The aim of this study is to convert non-sustainable houses into sustainable ones; aiming to support Iraqis seeking housing that meets international sustainability standards. It also aims to assist the Iraqi government in fulfilling its commitments under the Paris Agreement and improve the quality of life for Karbala’s residents. The primary objective is to design a house that balances environmental, economic, and social factors, adhering to international environmental standards and sustainable development requirements. This involves utilizing sustainable techniques like renewable energy and eco-friendly materials. The project adopts a comprehensive approach that accounts for the various dimensions of sustainability during the design process.

The Role of Digital Transformation of Business Models in Enhancing the Quality of Accounting Information and Corporate Governance in Iraq

The Role of Digital Transformation of Business Models in Enhancing the Quality of Accounting Information and Corporate Governance in Iraq

2D Seismic Structural Study of the Area Between Halfaya, Noor and Amara Oil Fields, Southeastern Iraq

The study area is located in the Missan government in southeastern Iraq, including oilfields (Halfaya, Noor, and Amara). The study area is about 966 Km2. Based on the 2D seismic reflection interpretation, well-logs data (sonic and estimated density logs), and synthetic seismogram of well Am-2, two horizons were identified and picked (Nahr Umr and Shuaiba) within the Lower Cretaceous age. For the picked reflectors, two-way time and depth maps were created to display the subsurface's structural makeup. The structural interpretation shows two structural axes in the study area. The first is the Halfaya-Amara axis, whose direction is WNW-ESE corresponding with the Amara structure. This axis deviates southeast due to the tectonic effect at the Halfaya structure. Another tectonic force affected the Halfaya structure in the northwest-southeast direction leading to the appearance of a branch of a convex extension towards the north from the middle of the Halfaya structure, completing this branch to a structural closure as nose towards the Noor structure in the northern part of the study area. The second axis of Halfaya-Noor oilfields trending northwest-southeast direction.

Understanding UNITAD

Abstract On 21 September 2017, the United Nations (UN) Security Council established the ‘United Nations Investigative Team to Promote Accountability for Crimes Committed by Da’esh/ISIL’ (UNITAD) and tasked it to collect, preserve, and store evidence of international crimes committed by the Islamic State in Iraq. The creation of UNITAD does not stand alone. Since 1963, the UN has mandated more than 80 non- or semi-judicial ad hoc ‘Investigative Mechanisms’ (IM) in response to atrocities and situations of international concern. Recently, the realm of UN investigation witnessed an ‘accountability-turn’: by lack of other criminal justice avenues, IMs are set up and mandated to gather evidence, qualify conducts, attribute responsibility and pave the way for prosecution. Ample attention has been paid to their output and impact, but how they constitute themselves as a means to their ends — how they in actual practice interpret their mandate — has been severely understudied. This study takes UNITAD as a case and explores why it is doing what it does, how it does it, and what the implications hereof can be. Based on a literature review and expert interviews, this explorative study describes the intended purpose, priorities and principles of the written mandate as agreed upon by the UN Security Council and the Government of Iraq, and analyses UNITAD’s interpretation of these parameters in practice. It concludes that UNITAD has taken a restrictive stance with respect to some aspects of the written mandate while seeking leeway with respect to others. This navigation — informed by politics, practicalities and personality — strongly implicates the prospects of transitional justice: whereas UNITAD was mandated to foster criminal accountability, it has and still can facilitate broader forms of justice too.

Which Legitimization for de facto States? The Case of the Kurdistan Regional Government of Iraq

ABSTRACT Within the main framework of Pegg’s de facto states, this article deals with the de facto state phenomenon and presents a case study of the position of the Kurdistan Regional Government of Iraq (KRG) in order to explore its legitimacy-seeking policies and implications. De facto states are internationally engaged but unrecognized entities in the international community. However, their standing and legitimacy policies draw the attention of world states because of their varying impacts on global security and the transnational challenges they present. In such a context, this article elaborates on the KRG’s legitimacy-seeking position with respect to security/stability and democracy/pluralist society in the light of its relations with Iraq, the wider Middle East and the international community.

Shi‘a, Tribalism and the Iraqi state: the ethno-religious dimension

ABSTRACT This essay delves into the intricate interplay between Shi‘a Islam, tribalism, and the Iraqi regime during the 1990s, with a specific focus on the influential figure of Muḥammad Ṣādiq al-Ṣadr. Al-Ṣadr epitomized a compelling case of second-tier scholars who successfully engaged segments of society overlooked by the clerical leadership, recognizing the multifaceted composition of Shi‘a society, with its urban poor, tribal roots, and growing intelligentsia. His Fiqh al-ʿAshāʾir, harmonized Islamic principles with tribal customs, facilitating dialogue with this traditional element, deeply entrenched within Iraqi society. Ṣādiq al-Ṣadr believed that the tribes and their leadership, with their growing alienation from the state, were ready to return to Islam, seeking spiritual comfort and a sense of belonging. While tribalism as a sub-national construct has the potential to undermine the unity of a nation or a larger supra-national entity, in Iraq, tribalism also encompassed a shared Arab ethnic identity, offering a prospect for bridging divides between the Sunni and Shi‘i population. Nevertheless, for Saddam Hussein, tribalism was a tool instrumental in consolidating his power. Consequently, Ṣādiq al-Ṣadr’s endeavour to influence tribal behaviour and inculcate an ethno-religious notion of tribalism presented a direct challenge to Saddam’s autocratic rule and his manipulation of state ideology.

The Integral Role of Artificial Intelligence in Shaping Corporate Governance in Iraq

The Integral Role of Artificial Intelligence in Shaping Corporate Governance in Iraq