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IJEFSD
Published by Research Parks Publishing
ISSN : 26154021     EISSN : 26206269     DOI : https://doi.org/10.31149/ijefsd.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while considering sustainability. IJEFSD welcomes all well-developed papers exploring areas of economics and finance including papers in area of sustainable development. Moreover, the journal accepts research articles based but concerning a topic of interest in the field of sustainability whilep pointing out fields, such as, economics, marketing, business, management, sociology and and other related ones.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 469 Documents
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PRECISE FEATURES OF RAILROAD ENTERPRISES' LONG-TERM ASSET ORGANIZATION BASED ON INTERNATIONAL STANDARDS Khurshid Mamasobirovich Misirov
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 12 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i12.5053

Abstract

In the article, accounting for long-term assets for the organization of accounting of railway enterprises based on IFRS, bookkeeping accounting, formation of financial statements and fixed assets, attention is focused on aspects of improving the accounting of intangible assets, long-term financial investments.
DIRECTIONS FOR INCREASING THE FINANCIAL OPPORTUNITIES OF PROFESSIONAL EDUCATIONAL INSTITUTIONS Begaliev Azam Olimnazarovich
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 12 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i12.5058

Abstract

This article describes the formation of financial resources of professional educational institutions, the regulatory basis of obtaining additional financial resources and the directions of their use. At the same time, problems in increasing the financial capabilities of professional educational institutions, proposals aimed at their elimination and prevention of future occurrences were noted.
The Role of Oil Industry in The Socioeconomic Status in Iraq Rasheed, Suhad A.
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 12 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i12.5072

Abstract

This research is aimed at clarefying the role of oil industries in supporting the socioeconomical life in Iraq. The oil industry plays a vital role in the socioeconomic fabric of oil-producing countries like Iraq, where its dominance in the economy is driven by oil exports and associated industries. This study spotted the light on the influence of the oil industry on Iraq's socioeconomic landscape, specifically its impact on unemployment, poverty, education, and health sectors. By analyzing the data collected from reputable sources, such as the World Bank and official government reports, spanning the period from 2003 to 2021, this research conducted a comprehensive understanding of the relationship between the proportion of the oil industry in the Gross Domestic Product (GDP) and its effects on these key indicators. The findings of this study is presenting the overall analysis of the role of oil industry in enhancing the socioeconomic life in Iraq, and preparing valuable insights for policymakers and stakeholders in making informed decisions, promoting sustainable economic growth, and enhancing the overall quality of life for the people of Iraq.
Analysis of the Public Procurement System in the Republic of Uzbekistan Problems and Current State Rakhimjonov Kamronbek Ilxomjon ugli
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 12 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i12.5093

Abstract

This article develops the theoretical and legal foundations of public procurement, research by foreign and domestic scientists, as well as scientific conclusions and recommendations for a more effective organization of the public procurement system in our country.
Insurance is a Strong Financial Instrument in the Socio-Economic Development of the Country Khalikulova Gulzada Tadjimuratovna
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 5 No. 12 (2023): International Journal on Economics, Finance and Sustainable Development (IJEFS
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v5i12.5125

Abstract

In this article, the foreign experience of insurance activities, issues of implementation procedure are considered. The directions of development of the insurance market of Uzbekistan are analyzed. Proposals and recommendations were also demonstrated to help the development of the insurance market.
Fiscal Policy in Iraq after the Deterioration of Oil Prices: Coping Strategies and Alternatives Zayer, Ahmed Abd Rwdhan
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5493

Abstract

Wealthy Iraq is entirely reliant on oil revenues, which makes the economy highly exposed to dips in international oil values. Iraq's fiscal space has been increasingly constrained by the collapse in oil prices that has led to a series of successive budget deficits, increasing public debt and economic instability. This paper examines the fiscal policy measures that the Iraqi government has implemented in reaction to falling oil prices, such as austerity, higher borrowing, and currency depreciation. It assesses the success of these strategies and notes other approaches to achieving long-term fiscal sustainability. Diversifying the economy, reforming the tax system, and enhancing public expenditure management are key objectives for reducing Iraq's dependence on oil revenues, according to the study. Such steps will help Iraq develop a more independent economy that can resist shocks from oil prices in the future and instead realise a sustainably developing economy.
The Accounting Dimension of Banking Services and its Impact on Sustainable Development (An Applied Study in One of The Branches of Rafidain Bank) Sebti, Zina Mohammed; Majeed, Hashim Jabbar; Madhi , Maydia Hassan
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5498

Abstract

Abstract: Solar chimney power plants (SCPPs) are increasingly recognized as a viable renewable energy solution in hot and arid regions. This study investigates how different chimney diameter ratios affect the performance of a solar chimney power plant using computational fluid dynamics (CFD). A 2D steady-state CFD analysis was conducted in ANSYS Fluent. The model used a constant chimney height of 30 m and a collector radius of 20 m. Chimney diameter ratios of 0.03, 0.05, and 0.1 were tested. The k-omega turbulence model with the Boussinesq approximation was used to simulate buoyancy-driven airflow. Results show that smaller chimney diameters lead to higher air velocities and increased turbulence kinetic energy, enhancing output power. Optimal airflow and performance were observed when the chimney diameter ratio was set to 0.03. This study provides a focused comparative CFD analysis on the effect of diameter variation alone while other design parameters remain fixed. The findings offer engineering insights for optimizing the geometry of SCPPs, particularly for application in regions such as Baghdad with high solar radiation.
The Relationship Between the Quality of the Internal Control System in Iraqi Commercial Banks and the Level of Operational Efficiency and the Achievement of Sustainable Financial Performance: An Analytical Field Study for the Period 2017–2024 Hamad, Zahraa Taraf Sagheer
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5499

Abstract

The research paper examines the correlation between the quality of internal controls systems and operational efficiency of the Iraqi commercial banks between 2017-2024. The study utilizes the information of 15 large banks through which it analyzes the impact of internal control systems on the functioning of the bank through the quantitative analytical results such as correlation, and regression. The paper relies on COSO model to evaluate the quality of internal control and various financial ratios to determine the efficiency of the operation. The outcome shows strong relationship (r=0.758, p<0.01) between internal control quality and indicators of operational efficiency. Banks that have better internal control systems have a better cost to income ratio of 23 percent and returns on assets were better with a percentage of 18 percent. The results show that a better control environment, risk assessment processes and activities, and monitoring activities are the major factors that lead to the improvement of operational efficiency. The work matters in the literature of emerging market banking and makes evidence-based suggestions to stakeholders of the Iraqi banking sector.
Using Artificial Intelligence Technologies in Banks to Achieve Sustainable Performance A Survey Study of Employees of a Sample of Iraqi Banks Radi, Hasan Hadi Khawo
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5508

Abstract

The research seeks to explain the role of the application of artificial intelligence technologies in enhancing sustainable performance in banks, according to its dimensions (economic, social, and environmental), in light of the rapid technological change and the growing need for more sustainable operating models. The research looks at how AI technologies, such as machine learning, big data analysis, worksheet automation, and social media monitoring, can be harnessed to improve the efficiency of banking operations, reduce costs, reduce environmental impact, and enhance banks' social responsibility.The research relied on the descriptive-analytical approach to reach its goals, as a questionnaire was used that was distributed to a sample of employees of five Iraqi commercial banks, and their number reached (130) employees, analyzed the sample's responses using the statistical program (SPSS.24), the research reached a set of conclusions, the most important of which is that there is a positive, significant and statistical correlation between the use of artificial intelligence technologies and the achievement of sustainable performance, which reflects the importance of investing in these technologies as a strategic tool to achieve the sustainable development goals in banks. The most important recommendations are the need for banks to increase investment in artificial intelligence technologies, integrate them with their strategic policies, and develop their human competencies on a continuous basis to ensure the optimal use of these technologies.
The Role of Non-Oil Revenues in Achieving Financial Sustainability for the General Budget in Iraq Al-Nassar, Amjed Jasim Naeemah
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 7 No. 4 (2025): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v7i4.5509

Abstract

This study examines the role of non-oil revenues in achieving fiscal sustainability for the general budget in Iraq. Data were collected from the World Bank database, and the study sample covered Iraq during the period (2019-2023). Random effects panel data models were run to compare the study hypothesis. The results indicate that non-oil revenues are a key factor in enhancing fiscal sustainability, through reducing the structural deficit and achieving a more flexible and stable structural fiscal balance. There is also a relationship between the growth of non-oil revenues and a decline in the public debt-to-GDP ratio, reflecting the vital role of these revenues in controlling debt. This study provides evidence that the increase in non-oil revenues during years (2019-2023) contributed to reducing the budget deficit gap, especially in light of oil price volatility, providing public finances with relative flexibility in covering current expenditures. This study provides numerous pieces of evidence and guidelines related to diversifying revenue sources, which reduces the inequality and class differences resulting from the unequal distribution of oil revenues. It also ensures that all citizens contribute to and benefit from the financial system. Non-oil revenues are used to finance education, health, and infrastructure, contributing to raising social welfare, reducing poverty, and improving the treatment of unemployment. Few previous studies have addressed the relationship between non-oil revenues and financial sustainability, and this study aims to fill this knowledge gap. This study may also help relevant authorities in Iraq understand the level of non-oil revenues and how they appropriately impact financial sustainability, which will help improve revenue levels in line with the nature of the state's work and principles.

Page 33 of 47 | Total Record : 469

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