Situation In Iraq Research Articles

The relationship between corporate governance and financial reporting transparency

PurposeThe present study aims to examine the relationship between corporate governance factors and financial reporting transparency pre and post of ISIS.Design/methodology/approachA multivariate regression model was used to test the hypotheses for this purpose. The research hypotheses were tested on a sample of 35 companies listed on the Iraqi Stock Exchange from 2012 to 2018 using a multivariate regression model based on panel data technique.FindingsThe results indicate a negative and significant correlation between the board independence, audit committee independence, management team stability and remuneration of the board of directors and financial reporting transparency. In contrast, there is a positive and significant correlation between the board expertise, audit committee expertise and managerial ownership, with financial reporting transparency. Moreover, ISIS has had a direct and significant impact on the correlation between the board of directors’ independence and remuneration with financial reporting transparency. The present study also tested research models using additional methods (such as feasible generalised least squares, ordinary least squares, random effects and T + 1) to obtain better results. The results of these different methods were entirely in line with the main results of the research.Originality/valueThe political and economic instability resulting from the entry of ISIS into Iraq has created severe problems for society’s economic, political, security and performance dimensions. Macroeconomic uncertainty driven by terrorist activities can negatively affect managers’ perceptions of firms’ future performance and result in poor judgments and estimations, significantly impacting business units' financial reporting transparency. Because no study has examined the relationship between corporate governance and financial reporting transparency on the Iraq stock exchange before and after the presence of ISIS, this study examines such a relationship. Although the economic and political situation in Iraq may not be identical to that in other nations, much of the experience in Iraq is anticipated to apply to other countries in the region.

International Debt for the Sake of Local Debt and The Economic Situation in Iraq

International Debt for the Sake of Local Debt and The Economic Situation in Iraq Hawre Latif Majeed Department of accounting, Kurdistan Technical Institute, Qaiwan International University Sulaymaniyah, Kurdistan Region, Iraq Corresponding author: hawre.latif@kti.edu.krd Received: September 29, 2022 | Revised: October 27, 2022 | Published: October 30, 2022 Abstract This study objectively examines the influence of […]

ESTIMATING THE AMOUNT OF THE WASTED WATER DUE TO FAULTY ACTIVITIES IN SOME AREAS IN DHI QAR/ SOUTHERN IRAQ

Because of the poor water situation in Iraq in general and the southern governorates in particular requires prior consideration to find appropriate solutions. In this study، the researchers sought to estimate the amount of waste water in irrational and irrational ways in five vital areas within Thi-Qargovernorate, which are Qalat Suker, Al-Rifai, Al-Shatrah, Sug Al-Shuyukh and Al-Fuhud cities using the questionnaire distributed to citizens. The total amount of water wasted per month in these five areas due to the unemployed faucets is 1752660 liters. Because of the leakage of the water reservoirs without a roving، it is 901906480 liters، because washing the cars with the water hose is 952632 liters and keeping the faucets open during the cleaning of the teeth is 288845180 liters. Khartoum is 23163505 liters. The researchers concluded that very large quantities of drinking water are wasted daily due to erroneous activities by the population in the study areas where 1216620475 (one billion two hundred and sixteen million six hundred and twenty five hundred) liters per month are lost. Given that the average person in developing countries may need about 80 liters per day for all his needs، these amounts would have been wasted if it was used to provide 510000 citizens a day with drinking water

The economic situation in Iraq. Is there a way out in the current crisis?

At present, the Iraqi economy is once again undergoing trials associated with an increase in unemployment, a drop in the standard of living of the population, especially in central and southern Iraq, as well as the almost complete dependence of budgetary revenues on fluctuating oil prices. This dependence on oil has left other important sectors of the country’s economy, such as agriculture and industry, in near collapse. Of course, the real political crisis in Iraq 3 should be viewed through economic indicators, given the country’s lack of a diversified economy. The revenues received from the sale of oil are not invested in the development of the necessary sectors of the economy or in innovations, but are distributed according to articles of domestic expenditures, including the maintenance of a large bureaucratic apparatus. When there is a shortage of income, in the event of an unfavorable price policy in the market, the government resorts to domestic and foreign borrowing. These steps induce the state to completely stop rebuilding what was destroyed during previous wars or to start developing other sectors of the economy.Against the background of the entire political and economic situation, the country’s financial sector is also going through hard times. The main products and services of the banks are focused on payroll projects, and they are also engaged in currency speculation in the auctions arranged by the Central Bank of Iraq. It also negatively affects the investment attractiveness of the country, since the receipt of «easy and fast money» by a financial institution practically eliminates the need for it to invest in the real sector of the economy, the principle of which is the basis, including Islamic financial institutions.In general, the economic picture of Iraq can be described in the following formulations. The country has the fourth proven crude oil reserves in the world, was the second largest producer of OPEC and the fourth largest producer in the world. The country has international financial organizations that provide international financial support (IMF, World Bank), including bilateral loans. There are more negative aspects, including large and almost widespread corruption, direct dependence of government revenues on oil exports, almost complete absence of non'oil sectors in the structure of economic sectors (especially the private sector), and a weak and limited banking sector. Of course, there is some hope that the White Paper for Economic Reforms 4 presented by the government of Mustafa al'Kadhimi, which identifies the main necessary reforms to restore the Iraqi economy, could become a certain benchmark for turning the current economic situation and the beginning of the necessary reforms. But on the eve of the elections, the political forces considered it in their own interests to oppose any reforms. In this regard, Iraq actually lost the opportunity to carry out full'fledged reforms, however, in our opinion, there is still little hope for recovery.

The national uprisings and their impact on the political situation in Iraq (1948 - 1958)

After the Second World War, Britain found itself in a new situation in the Middle East and became economically dependent on the United States of America, as it was thinking about special relations with the Middle East in general and Iraq in particular, and at that time the Iraqi government was seeking to preserve its distinguished relations with Britain as the other worked On concluding treaties with Iraq, these treaties were met with severe popular uprisings and from all national forces, and unrest prevailed, as students of colleges and institutes struck their denunciations, and the call for reforming internal conditions, changing the election system, reforming economic life, abolishing feudalism, and paying attention to health and cultural

Iraq experience in handling the COVID-19 pandemic: implications of public health challenges and lessons learned for future epidemic preparedness planning.

BackgroundIraq has been exceptionally challenged by the COVID-19 pandemic due to the already exhausted healthcare system.ObjectivesTo describe the epidemiological situation of COVID-19 in Iraq, the government’s response to the pandemic, and provide recommendations for further action.MethodsA desk review of secondary data using the available reports on the epidemiological situation in Iraq as well as official governmental sources was conducted.ResultsThe major surge in the number of COVID-19 cases occurred in the first week of June and continued to increase dramatically until mid-October when a significant decrease happened. With a few exceptions, the reproductive number R has been consistently above 1. Patients aged 30–39 years (25.6%) were the most affected, while those aged 60–69 years (26.7%) had the highest deaths rates. Iraq tried to contain the pandemic through several regulations: border control, enforcing curfew, mask-wearing, and social distancing, COVID-19 isolation centers, expanding lab capacity, contact tracing, as well as several supportive economic measures. However, the extent of implementing these regulations is questionable.ConclusionAdditional administrative and scientific measures with special emphasis on handling mass gathering, coordination with media and better training of healthcare workers particularly on infection prevention and control.

The Impact of COVID-19 on Iraqi Community: a descriptive study based on data reported from the Ministry of Health in Iraq.

Coronavirus is a new pandemic disease that has emerged in Wuhan, China, and then spreads around the world. The cases number of the COVID-19, which have been daily reported in Iraq, has risen slowly. However, no confirmed study has been undertaken to evaluate the situation of the COVID-19 in concerning the confirmed cases, death cases, and recovered. The current study is undertaken to describe and assess the COVID-19 of the present situation in Iraq out of the range of the confirmed, deaths and recovered cases from the date 21 February to 30 April 2020 in Iraq. The study findings have revealed that there is a gradual increase of COVID-19 cases onwards until the top peak in 7th Apr. in which the cases reach 684, then decrease regularly. The total infected people of the study scope is 2085 persons according to the Ministry of Health in Iraq, while the World Health Organization (WHO) states 2003 person. The spatial distribution quantile map showed the hot spots in the province of Babylon, Maysan, and Diyala. However, less was found in three provinces (Nineveh, Salahaddin, and Al Anbar). The result shows that 39% recovered and 3% death cases out of total infected people. COVID-19 in Iraq comes to be limited via the procedures of Iraqi government. However, the infected people will be increased gradually and many international reports that predict the end of this pandemic in the world will be doubtful as there are many vaccines developed and under development which led to reduce to effect of this pandemic.

Iran and Saudi Arabia’s Strategic Rivalry and the Middle Eastern Security: An Assessment

The strategic rivalry between Saudi Arabia and Iran has been worsened for the last two decades. This historical sectarian divisions led by Saudi Arabia and Iran has now morphed into a struggle for regional influence between Shia political power led by Iran and Sunni political power led by Saudi Arabia. Against this backdrop, the study examines the contours of the Middle Eastern security in the context of Saudi and Iran strategic rivalry in various conflicts such as crisis in Syria, Yemen, and situation in Iraq including proxy wars and Iran’s nuclear program. The study finds out that the security situation of the Middle East would have been much better if Saudi and Iran would have cooperated on various issues such as Yemen and Syrian crisis. In addition, the internal vulnerabilities of the Middle East with Iran and Saudi strategic antagonism provided opportunities to the external power intervention that further has intensified the conflicts in the region. The study concludes that the solution of the Middle Eastern problem would lie in building cooperation between Iran and Saudi Arabia relations and in this respect the current rapprochement between the two states is a positive development for Middle Eastern security.

The Iraqi Ba'ath Archives: Collective Memory Loss and Authoritarian Nostalgia in the Post-Saddam Era

Abstract This article analyzes how the seizure of the Ba'ath archives from Iraq after the fall of Saddam Hussein in 2003 influenced the country's memory landscape and rise in pro-Ba'ath authoritarian nostalgia (hanin). Literature on the Ba'ath archives has focused on the ethics of their removal, custodianship, and laws governing war archives. However, there has been virtually no literature analyzing the long-term consequences of this removal on Iraqi collective memory or examining Ba'ath nostalgia in a larger dialogue about Iraqi archives. Has the removal of the Ba'ath records distorted Iraq's post-regime memory landscape, and is this a factor in the rise of authoritarian nostalgia? By reviewing existing literature on archives and collective memory, examining instances of Ba'ath nostalgia in Iraq, exploring effects of de-Ba'athification on the education system, and comparing Iraq's situation to South Africa, this article will contemplate the effects of archives loss on Iraqi memory distortion and authoritarian nostalgia.

A modern technique to manage energy profile in Iraq: virtual power plant (VPP)

A virtual power plant (VPP) comprises decentralized generation integrated with energy storage and intermittent loads. Such a plant is an independently-controlled single production unit for the electrical grid and market. Frequency changes and power supply interruption are among the several scenarios that lead to peak grid loading. Considering the material and financial challenges, it is necessary to determine an optimal resource scheduling solution; VPP can address these challenges. This study evaluated two different domestic-sector situations in Iraq. MATLAB Simulink was used to simulate a VPP test system comprising loads, energy storage technology, and distributed generation. An analysis of the economic aspects concerning the network and involved resources was performed. The outcomes indicated that home electricity bills reduced by up to 50%. Simulations suggest that using VPP is beneficial as against distribution generators (DG) systems relying solely on intermittent renewable power generation.

Possibility of overcoming obstacles to adopt sustainable practices of road paving layers in Iraq

It is evident that there is an increasing need, day by day, to adopt sustainable practices due to the increasing volume of harmful impacts on the environment, especially in the transportation sector. The situation in Iraq is very clear because of the complete dependence on vehicles in the process of transporting and shipping goods due to the absence of alternatives. The previous literature on the importance of sustainable practices in improving the properties and specifications of roads has been studied, and then the current reality of roads in Iraq has been explained. In the last part, a questionnaire was conducted to clarify the obstacles that impede the use of these sustainable practices, and the reasons were reached. The study concluded that addressing this growing problem begins through education and cultural development of society by all concerned parties while supporting research. The planning process should include finding all special instructions and regulations that affect the safety of the environment, such as granting building or import permits, or in the field of agriculture and industry to serve these practices. The adoption of sustainable practices must meet the local circumstance represented in the behavior, culture and economy of the population community as well as the geographical location and climate of such environment.

Possibility of overcoming obstacles to adopt sustainable practices of road paving layers in Iraq

It is evident that there is an increasing need, day by day, to adopt sustainable practices due to the increasing volume of harmful impacts on the environment, especially in the transportation sector. The situation in Iraq is very clear because of the complete dependence on vehicles in the process of transporting and shipping goods due to the absence of alternatives. The previous literature on the importance of sustainable practices in improving the properties and specifications of roads has been studied, and then the current reality of roads in Iraq has been explained. In the last part, a questionnaire was conducted to clarify the obstacles that impede the use of these sustainable practices, and the reasons were reached. The study concluded that addressing this growing problem begins through education and cultural development of society by all concerned parties while supporting research. The planning process should include finding all special instructions and regulations that affect the safety of the environment, such as granting building or import permits, or in the field of agriculture and industry to serve these practices. The adoption of sustainable practices must meet the local circumstance represented in the behavior, culture and economy of the population community as well as the geographical location and climate of such environment.

A fusion of data science and feed-forward neural network-based modelling of COVID-19 outbreak forecasting in IRAQ

BackgroundIraq is among the countries affected by the COVID-19 pandemic. As of 2 August 2020, 129,151 COVID-19 cases were confirmed, including 91,949 recovered cases and 4,867 deaths. After the announcement of lockdown in early April 2020, situation in Iraq was getting steady until late May 2020, when daily COVID-19 infections have raised suddenly due to gradual easing of lockdown restrictions. In this context, it is important to develop a forecasting model to evaluate the COVID-19 outbreak in Iraq and so to guide future health policy. MethodsCOVID-19 lag data were made available by the University of Anbar through their online analytical platform (https://www.uoanbar.edu.iq/covid/), engaged with the day-to-day figures form the Iraqi health authorities. 154 days of patient data were provided covering the period from 2 March 2020 to 2 August 2020. An ensemble of feed-forward neural networks has been adopted to forecast COVID-19 outbreak in Iraq. Also, this study highlights some key questions about this pandemic using data analytics. ResultsForecasting were achieved with accuracy of 87.6% for daily infections, 82.4% for daily recovered cases, and 84.3% for daily deaths. It is anticipated that COVID-19 infections in Iraq will reach about 308,996 cases by the end of September 2020, including 228,551 to recover and 9,477 deaths. ConclusionThe applications of artificial neural networks supported by advanced data analytics represent a promising solution through which to realise intelligent solutions, enabling the space of analytical operations to drive a national health policy to contain COVID-19 pandemic.

The plight of women in Iraq: Gender disparity, violence, and mental health.

Generations of women living in Iraq endured three major regional wars and internal conflicts, which weakened their psychological vulnerability and social role by poverty, displacements, and loss of their beloved ones. The available literature about women's mental health is scarce and does not signify the gender inequality and gender disparity of mental disorders. During 1st August to October 2020, we explored the search engines: Google Scholar, Pub-Med, Medline, and Clarivate using keywords of Iraq, gender inequality, women's mental health, violence, and conflict, mental disorders, gender-based violence, etc. From 1792 research items, 64 articles were scrutinized for this study. We selected the most relevant studies with some available documents excluding data bout Immigrant women outside Iraq and reports from foreign military sources. Women living in Iraq have struggled for equality and empowerment since the 20th century. For the last four decades, successive wars, economic sanction, gender-based violence, and internal conflicts have affected their development endeavors. The 2003 US-led invasion caused a loss of lives, destruction of infrastructure, and forced displacement for tens of thousands of civilians, including women and children. These atrocities increased women's vulnerability to develop or worsen the existing mental disorders. This review tries to attract world attention to women's situations in Iraq.

Brief Synopses of New Arabic Language Publications

Brief Synopses of New Arabic Language Publications

Popular Mobilization Forces (Quwwat al-Hashd ash-Shaabi) as a Factor Influencing Security and Political Situation in Iraq after 2014

Popular Mobilization Forces (PMF, Quwwat al-Hashd ash-Shaabi) were critically important for the restoration of the Iraqi state sovereignty over the vast territories to the west and north of Baghdad occupied by the radical Islamic State group. Having provided its mighty support to the demoralized armed forces in 2014, the PMF became a kind of “imperium in imperio” that has even its intelligence and by itself represents a new challenge to the federal center. The key figures of the de facto Shia PMF having strong ties with Iran waged warfare against American occupation forces; the fact that could not but worry Washington. The degree of this concern was illustrated by the American decision to eliminate the PMF most symbolic figure Abu Mahdi al-Muhandis along with Iranian general Suleimani on the territory of Iraq, formally a sovereign state. The Iraqi government which is skeptical towards the perspective of making Iraq an Iranian satellite, has drafted a plan to integrate the Shia PMF forces into the armed forces, at the same time transforming its military structures into political organizations. The government's natural ally in these efforts is the supreme leadership of Iraqi Shias that is also skeptical about the wilayat al-faqih theocratic doctrine of Iran, unlike the majority of Iranian bred historical leaders of PMF.

The impact of natural disasters, floods and agricultural pests on the economic situation in Iraq From the end of the fourth century AH until the seventh century AH

The impact of natural disasters, floods and agricultural pests on the economic situation in Iraq From the end of the fourth century AH until the seventh century AH

Turkey’s Assistance to Iraq after 2014: Key Determinants and Components

In the 2010s amid the destabilization of the region and the outbreak of new armed conflicts the influence of the Republic of Turkey in the Arab world has significantly increased. The proclamation of the Islamic State in the neighbouring countries in the sphere of Turkey’s interest — Syria and Iraq — became a kind of watershed. And whereas Ankara’s strategy in Syria has received substantial attention of researchers, its policy towards Iraq which included both military and non-military measures remains understudied. The paper aims to uncover the logic behind Turkey’s assistance to Iraq to counter territorial expansion of the Islamic State and to remedy the negative impact of its presence. The paper is divided into two sections. The first section focuses on the military-political interaction between the Republic of Turkey and Iraq after 2014. The second examines specifics of the Turkish non-military assistance to its neighbour. The author stresses that Ankara’s military support to Baghdad in the fight against ‘ISIS’ included expansion of the Turkish troops’ presence in Iraq and escalation of tensions with the Kurdistan Workers’ Party. That has, in turn, led to the growing tension between Turkey and Iraq. As for the civilian assistance, Turkey has focused on its humanitarian dimension implementing relatively small projects — mainly in the areas populated by the Iraqi Turkomans. After declaring victory over the Islamic State, Ankara did not rush to increase the level of its grant assistance that remained relatively low. At the same time Turkey sought to create, particularly through tied loans, advantageous conditions to attract Turkish construction companies to the reconstruction of destroyed infrastructure in Iraq. Thus, the paper shows that during this internationalized internal conflict, as well as after its formal end, Turkey has tended to prioritize its national interests, aiming to strengthen its strategic and economic presence in the neighbouring country through a combination of military and non-military measures. However, a recent destabilization of the situation in Iraq poses new challenges to the Ankara’s strategy towards Iraq and highlights the need for further monitoring of the development of Turkish-Iraqi relations.

Post 2003’s War: US' Failure in Political and Economic Restructure of Iraq

The key purpose of this article is to understand the proclaimed purpose of the US invasion of Iraq and subsequently analyze Americans promises to build new infrastructure and develop a new economy of the country. By discussing the steps taken by the US government after the invasion of Iraq towards restructuring and reconstruction of the country, the author defined reasons for the American failure in restructuring of the state. The qualitative methods of research was employed to analyze the failure of the United States in the political and economic restructuring of Iraq. The data was collected from different sources including scientific journals, research papers and articles published by the different websites. This paper concludes that war cannot be summarized as a humanitarian intervention. Especially invasion of a country without UN’s Security Council’s approval itself creates doubt on the legitimacy of the political reforms and economic restructure of the invaded country. Author verified that beside the post 2003 complex political situation in Iraq, the American intervention brought the country’s economy back to the zero point.

Leadership and Post-Conflict State Rebuilding: Iraq after 2003 Case Study

The Iraqi political and social arena has been characterized, subjectively and objectively, by the weakness of leadership building. This has led to a leadership crisis, reflected in the quality of the outcome of the process of rebuilding the state in Iraq. Thus, this building process lacked the simplest requirements and conditions of success. It suffered from a major and obvious failure: the situation in Iraq has raised conflict leaders, not building leaders, and this confirms the existence of a cultural crisis in the production of conscious, aware leadership compatible with democratic action. The weakness of the leadership in Iraq is reflected in a series of ongoing crises that require radical solutions in accordance with long-term strategic plans; the crises are especially reflected in the absence of building visions and the predominance of self-interest, along with the impact of social reality on leadership practices, which has an adverse effect on state-building.