- published in 08/24/2015
Sabah Kadduri & Hasan Badr article on Kurdistan economy to download the easy-to-copy printing Click on the link Contents I.: Introduction II development restrictions in the Kurdistan region of Iraq Third: ideas for economic reform ...
Sabah Kadduri & Hasan Badr article on Kurdistan economy to download the easy-to-copy printing Click on the link
Second: development in the Kurdistan region of Iraq restrictions
Third: ideas for economic reform
First of: entrance
1. Baadaharob absurd and crazy for the former dictatorial regime and the most recent invasion of Kuwait in 1990, the UN Security Council imposed a package of economic sanctions on the Iraqi people standing period of 13 years. The economic situation in Iraq has deteriorated, led to the country's infrastructure to put under the tutelage of the United Nations under a system called the (oil-for-food program).
2. In the wake of the uprising Jamahiriya glorious Iraqi people in 1991, have been identified geographical area of Iraq, including the city of Arbil and northern areas adjacent to the Turkish border, and actually joined by the city of Sulaymaniyah, which is beyond this line and passed her a safe area within the latitude of 36. It was the inclusion of also the region system (oil for food) with economic Astmraralhsar by the defunct dictatorial regime.
3. held territory in the current federal system was approved by the Kurdish parliament in 10/04/1992, the process as a formula for expression of the right of self-determination within the unity of Iraq. The formation of the government in the province equally between the two main parties: the Patriotic Union of Kurdistan Democratic Party of Kurdistan and led the region's economy, according to its share of the revenues (oil-for-food program), as well as some domestic financial sources derived from the collection of taxes and customs duties at the border crossings of the province with Both Turkey and Iran. The lion's share of these customs come from crossing graphics (Ibrahim Khalil), causing the emergence of differences between the ruling parties about these revenues and how they are distributed and disposed of, in addition to other factors. This has led to the outbreak of fighting between them as long as four years of 19941998, and finally ended in reconciliation.
4. After the fall of the dictatorial regime in 2003 and the occupation of Iraq by the United States and its allies, was the legacy of the former regime and was the heavy economic and social burden of expensive cost to the people of Iraq, including the Kurdish people in Iraq's Kurdistan region. During the reign of the government of Iyad Allawi, the interim for the year 2004, the Cabinet approved that the region's share is 17% of the annual federal budget, deducted them sovereign expenses (cost of the projects implemented by the central government for the region) and the settlement of the local revenue of the province of taxes and fees and others. And usually Matsal proportion to these expenses (1520)% of the region's share  , in addition to the share Alpetrodolar by one dollar for every barrel of oil sold from the region.
After the first legislative elections in 2005 and the adoption of the permanent Iraqi constitution in the same year by the Iraqi people, Problems between successive governments and the Kurdistan region of Iraq appeared on this ratio and foundations accounted for, and attempts were made to reduce the (1013%), but that did not materialize for lack of Statistics minutes to the population in the province.
5. The Kurdistan Region develop its own economic policy (fiscal, monetary and preparation of the general budget) and that as a province federally within the Republic of Iraq in accordance with Article (109) of Dstraam 2005. determine Article 110 of Aldstoralachtsasat exclusive of the federal government (drawing up financial and customs policy, issuing currency and the organization of trade policy across the region's borders and provinces in Iraq, setting the general budget of the state and formulating monetary policy and the creation of a central bank and his administration, and the census). The region usually redistributing its share of the budget according to its own economic policy.
6. gradually emerging oil investments in the region, and the fields yield successful. It was set up pipeline to export oil through Iraq's Kurdistan region is associated, at the Iraqi-Turkish border, the old in the pipe that connects the Kirkuk oil port of Ceyhan in Turkey. Since that time, a serious and substantial problems between the provincial government and the federal government have emerged about: calculating the region's share of the federal budget, the production capacity and the sales and marketing of the oil produced from the region, and the powers of legal parties to act with oil from the region, and the benefits of foreign oil companies operating in the region, in addition to the issue of disposition of resources Other province of Finance, local taxes and customs duties and foreign aid. Since all these things, and others, it has not been resolved so far between the province and the federal government. In any case, the resources of the region in question, lack of transparency and the identification of spending and disclosure of data on this. Researcher finds it difficult to get this data from the relevant ministries (finance and economy, natural resources, and planning), which are necessary to conduct quantitative research to the economy of the province. It is hard to put economic policies without reliable data availability so.
7. After the expiry of nearly a quarter of a century of this march, the region saw some qualitative developments on the political, economic, social and security levels, but these developments did not live up to the aspirations of the people of Kurdistan, financial and human possibilities for the federal administration.
Today Amralakulaim economic critical stage and very difficult as a result of a number of reasons, including: lower oil prices and therefore revenues resulting from it, and the differences between the center and the region. There is a recession and a lack of liquidity, and the worsening debt Kurdistan government to foreign oil companies and commercial banks, and non-payment of many of the employees of the administrative Establishments salaries since April / April 2015, and to non-receipt of the province for its share of the federal budget, and economic mismanagement as well as corruption.
There are problematic in the implementation of the recent agreement concluded on 17 December / December 2014 between the government of Dr. Haider al-Abadi and the provincial government, that delivers the region to the center (550) thousand barrels of oil Aumia- (300) from the Kirkuk oil field and (250) of oil production the province in exchange for receiving a share amounting to 17% of the federal budget. Therefore, the province announced that he is compelled to sell part of its oil directly to third parties by foreign companies in order to remedy the difficult economic conditions , especially after the low oil prices of about (96) Dolaraam 2014 to less than (50) per barrel dollars at a time Presently, a decline of about half a barrel. Projections indicate the difficulty of a significant improvement in the price Almnzawr.hma term in addition to the busy region confrontation with the Islamic state (Daash), and exacerbate the problem of refugees and displaced persons to him, and what it requires all the additional expenses.
Second : development restrictions in the Kurdistan region
We are trying to provide clear and intense image (without details), about the nature of the economic system and its mechanisms in the region.
1.aguetsad the region's economy a yield unchanged if the Iraqi economy. This means subordination of the province of income resulting from Tsidiralnaft mainly basic. And finds rentier nature of the economy of the region he put it in extreme weakness and even declining, the contribution of agriculture and manufacturing in the composition of GDP. Official figures available indicate a modest contribution to these sectors in the total output, in a manner commensurate with the large financial and non-financial resources available, not even with him was already the case until the mid-eighties. At the level of Iraq as a whole, contributed to agriculture and manufacturing industry increased by only 5.8% of GDP in 2012; and even when excluding the oil sector, the contribution of the sector 12.1% of non-oil GDP (8.6% for agriculture and 3.5 manufacturing). [ 3] This contribution is modest for agriculture and industry are reflected, in turn, in the adoption of the province (and Iraq in general, of course) on the oil sector in the financing of most of the consumption and investment.
2. Fqracod region with foreign oil companies operating in it to high transparency. It was the conclusion of these contracts on the basis of participation in the production, which constitute a significant unfavorable to the region and Iraq. According to some preliminary data, these contracts give those companies, for a long time has been more than 20 years, the share of high profits from oil extracted, and also participate in the property, and low cost compared to the development of oil fields in the region.
3 .anaadam a vision transparent and a clear strategy in comprehensive and sustainable national development process, in addition to opening up Giralmnillt the market economy at the expense of the decline and the poor performance of the public sector in the reconstruction process (modern infrastructure and technology), and the diversity of economic activities and Almassadralamalah of the province.
4. The region is characterized by the small size of its market, which represents local, among other factors  , a population of about 5 million people  , ie, about 14% of Iraq's population , which was estimated at about .33.4 million in early 2013 and about 35 million people, early in 2015,  which limits the extent of the development of economic sectors. However, the excessive dependence on the import of foreign goods and the flooding of local markets by, with declining domestic production, has exacerbated the tightness of the domestic market and make the problem of domestic production is Ghaderaly withstand competition from foreign imports in terms of price and quality.
5. All controlled from neighboring Turkey, Iran and China as well as 90% of the Kurdistan Regional market  , an increase of 35% 0.25% 0.30% each respectively. The volume of trade (which consists of the sum of the values of Allwaradat and exports) between Iraq and Turkey for 2013 has reached 12 billion dollars, 70% of it with any of the Kurdistan region (8.4) billion dollars. As with Iran it reached 12 billion dollars, with almost half of the province, any (6) billion dollars. Bringing the volume of imports (which may also include the transit trade to the rest of Iraq) from these two countries up to 14 billion dollars in 2013. While not exceeding the Kurdistan region's exports to them, except for oil and energy, about $ 100 million annually. As for China, it has taken in recent years gradually penetrating markets in the region, and is expected to be the size of his confiscated by up to 4 billion dollars a year.
And imports reflect the performance of these grim numbers is not only in the foreign exchange and financial resources wasted in the region, but also in the leakage of national resources of the local economic cycle and thus its contribution to stimulate foreign production rather than domestic production.
If we take the import ratio of GDP as a measure of the role of import to satisfy demand for commodities, we find that imports make up a very large proportion of the total output (without oil) in the province, which means that it also meets a large proportion of the total demand for goods in the region, and in Iraq as a whole, that percentage may be much higher than 60% of the total demand after 2007 . and so, probably, in the province due to the similarity of the situation in Iraq as a whole in this regard.
6. aggravate unemployment, especially among young people. This ratio stood at about (2530)% of the total labor force in the last year  , due to the economic recession and the financial crisis afflicting the region and Iraq in general, and the drop in oil prices, and the instability of the security situation as a result of the ongoing war with (Daash) , prompting many foreign companies operating in the region to lay off large numbers of workers. This is in addition to that there are more than one million employees receive their salaries from the provincial government, despite the absence of real need for a large number of them. Thus, institutions suffer from hidden unemployment as well, which is one aspect of financial and administrative corruption in the province. And are usually set of government employees, especially in leadership and senior positions, the endorsement of the ruling parties on the basis of narrow partisan and patronage and personal loyalty, not on the basis of competence, integrity and sincerity.
7. deepening social polarization, which enhanced the existing inequalities in society, and a large Zaorvjoh between rich and poor, and reflected this in the growing concentration of wealth in the hands of influential groups in the top of the pyramid of party and administrative year, and that control in determining the general economic trends.
8. economic policies, have contributed to Thariralosoaq forms and prices are incompatible with the economic development policies, and the absence or weakness of accountability and transparency in management and performance in weakening the middle class, which is the engine of development, and the emergence of variation in the entry. This is particularly evident in the manufacturing field, whether private or owned by the government, which have had some role until the mid-eighties of the last century. As shown and enhanced segments of the bourgeoisie parasitic bureaucracy and Comeradorah which means directed capital accumulation process towards real estate ownership and domestic trade and speculation areas, Instead of achieving the accumulation based on production. This is in addition to the emergence of a competent Mafueh segments of oil smuggling and selling through multiple channels, and the use of kickbacks and bribes with companies operating in the region, Vdilan Alhraih those trading in drugs and arms.
Thus seep growing proportion of income abroad through foreign trade, corruption and money laundering channels, which contributes to deprive the region of huge financial resources that can be invested in the construction of its energy production and thus contribute to slow down and weaken the rates of development and improving the real incomes of the masses, and the weakening of the role known Central categories for development, it also enhances the phenomenon of social polarization between the layers and community groups.
9. growing phenomenon of migration among the youth of the region to Europe, and especially in the recent period due to the intensification of the difficulty in obtaining employment, and the growing phenomenon of political, financial and administrative corruption, with continued dominance of powerful parties approach in the region.
10. weak contribution of the tax system and customs duties in the domestic financing of the budget, because of the spread of financial and administrative corruption in the organs, and the lack of public scrutiny, and the difficulty of collection, and the weakness of the control of the competent departments in the organization of its affairs, with the dominance of the party and the tyranny of the authorities in their affairs. On the other hand, there is a clear weakness in the performance of financial legislation and in developing the tax system and financial institutions, especially the banks and banks
And insurance companies, and the multiplicity of accounting systems in public and private institutions.
11. There is also a weakness and limited qualified manpower and sophisticated sources and with the necessary expertise in the production process.
12. Such restrictions on development and economic reform do not do it in isolation from similar restrictions in political and social fields reflect financial corruption, and not to put the right man in the right place and overtaking on the professionalism and specialization and eligibility criteria, best express them. As it stands narrow partisan and nepotism, weak financial controls, and behind the corruption in various administrative and party levels. Also exaggerate the concept of privatization and the adoption of a market economy only Cisse has encouraged and encourages more of that corruption.
Thus, the federal administration institutions exercises its behest of the ruling parties, and away from the separation between the judicial, legislative and executive authorities, and even the fourth power media, so that those institutions have become marginal tool in decision-making, indicating that true democracy is not practiced in general only a few limits.
Kurdistan region of Iraq's economy needs a number of reforms and structural changes. Thus there is a need to form a team of academics and owners of expertise in the field of development and development of economic and social planning mission be diagnosed based economic situation as it is and setting goals to be achieved in real time and in the near term (3 4) years and beyond that as much as possible, and then propose policies that will achieve the objectives set.
And that such a group is formed, the following ideas and proposals may have some interest:
Define the role of the public sector and the private sector and foreign investment and the mechanism of choice
The biggest challenge in the formulation and adoption of clear and realistic strategy for the process of economic and social development and should thus a strategy to determine the role that should be played by the public sector, especially since there, and since the beginning of the nineties, a broad and militant tendency to deny the importance of this role and confined to the strictest border. In contrast highlights the need to take advantage of the great potential (ideas, organizational capabilities, headers funds) owned by the private sector, especially in the field of production of goods in agriculture and manufacturing and residential construction and tourism sectors. In the same way as can be provided by foreign private sector investments to supplement the role of the public and private sectors should be considered.
In all of this, and to prevent any confusion, it must be stressed that the leadership role for any sector may not be based on the argument ideology, but on the basis of macroscopic studies concrete entrust this sector or that the actual role, the real, not the supposed role in the minds designed speeches Per makers Sizes.
The trend towards some degree of justice and well-being of this and future generations (by ensuring the right to education, treatment, insurance and social security), is one of the basics and duties of the state in every place, and this is not through the adoption of economy policy of the market only. Hence the emphasis on the intervention of government authorities to achieve and the need to guarantee those rights.
Attention to productive sectors
Because the bulk of the local commodity supply comes from imports, thanks to oil revenues, it is very necessary to develop local industries that produce goods.
The process of developing agriculture and manufacturing industry (with construction, water, electricity and transport sectors necessary and complementary to them), as the details that can be carried out by economic ministries concerned and / or the team that we suggest configured to the theme of development and economic reform will bring significant economic and social results so for the region and Iraq as a whole.
The agricultural sector, for example, suffers from poor management, organization and financial aspects of corruption, as well as primitive agricultural and livestock production services and marketing methods. It is here we see the need to diversify and modernize the means of production and the introduction of modern management in the run it, and the use of modern technologies in work and production, transportation, warehousing, and the adoption of modern methods of marketing of agricultural, animal and fish products, poultry, in order to raise production and productivity in this vital sector. It should also work to increase resources for water management, rural roads, utilities and storage, research and extension, through the establishment of large companies specializing in this field, without affecting the small agricultural units, and the involvement of private and cooperative where the sector.
It is necessary to take into consideration the geographical re-distribution of industrial enterprises at the provincial level, according to population density and the level of economic and social development, natural and financial possibilities and the available work force and qualified in different areas of the region.
As the interest in tourism and hospitality is essential and complementary and that the presence of the basic ingredient for the industry in the region, from beautiful nature and favorable climate and the presence of springs and waterfalls, etc., in addition to the relative security and stability in most of the tourist sites, and provide manpower that need training and rehabilitation in this sector. This question requires granting incentives and government support to secure the basic pillars of this sector, in order to activate the local and foreign private sector to invest in this vital sector.
There is no doubt that the development of a clear and transparent medium and long-term human development strategy that would form the basis for building and development in the product of the goods sector, the services sector also. This is linked to education policies that need to be to undermine the private and the great interest in the context of the review of economic and social reform process.
That allows the development of the commodity sector gradually, achieve the objectives of the development process itself.
As he believes a reasonable and growing proportion of the needs of food and industrial products and consumer, at least, thus dispensing with the proportion of goods that are currently secured by imports from, which Aafr in foreign currencies that go offline for funding, and reduces the exposure of the region to the outside and adopt it.
Also, the product goods sector development is a natural way to Astaab the growing numbers of the labor force and rehabilitation and training at the same time, as well as the absorption of mass unemployment, especially among young people.
When he joined it, the economy has come a long way on the issue of control at the appropriate rate of inflation in the region. When is the production of concrete and increasing amounts of domestic commodity supply, sources and control costs, raise productivity, as well as sources of domestic demand, the economy may control many of the sources of change in prices and therefore inflation.
The product sector for goods and continue to develop it and to insist the only way also to build local production capacities and therefore building the foundations and physical safeguards for the demise of rentier nature of the economy and the establishment of a diversified economy domestic sectors contribute to the production of value added. 
3.alahtmam residential complexes for citizens
Concentrated a large proportion of investments in certain types of construction: hotels (4 5) Star, high buildings and residential complexes of categories rich, and villas for officials and party administrators, and that, along with the squares, parks and government buildings with a little part for the construction of residential complexes for citizens. Because the region is witnessing a real housing crisis, particularly for categories of low-income and poor, it is very necessary attention to this area and encourage individuals themselves and the private sector to effectively the contribution, so that government activity oriented infrastructure other elements such as roads, bridges and tunnels and modern means of communication and urban planning, and so on, which is constantly increasing.
4.tmh an urgent need to encourage the private sector and control
Private sector investment is not the level of relatively large and the level of its potential needs of the region. This applies in particular for his contribution in the sectors of agriculture and manufacturing producers of goods. The reasons for this are many and substantial and well-known, for good luck. They relate to the financial and administrative institutions, especially tax laws, banks and offer loans and conditions, and customs duties, as related to other economic considerations more generally. Accordingly, there is a need for concessional financing for small and medium industries, in collaboration with the Chambers of Commerce, and take advantage of the Iraqi Federation of Industries of experience in this area, and to consider the possibility of inclusion of private sector employees to retire (similar to workers in the public sector), as well as provide protection for industrial projects and exemption from taxes for a period ranging My (5 7) years, the demands of the private sector itself.
It is also necessary to take advantage of the foreign private sector, especially in the large industrial branches that require experience and skill and advanced technology and according to local conditions concrete.
5. disposition of financial resources
It is essential that the province is acting rationally its resources financial and high transparency is in the service of development. This includes the 17% of the federal budget (after deductions mentioned), as well as revenue from the collection of local taxes and customs duties, and some foreign aid. However that go around (70%) of the revenues and operating expenses, including salaries and wages  , and about (10%) as expenditure consumer again, so do not stay to invest only (20%) of the available financial resources is understandable and expected because of the evolution of the domestic sectors which can accommodate the manpower and therefore accumulation in government jobs sector, without making any mention of work  , but that it is necessary to reduce consumer spending and the trend towards increased investment spending in productive projects and infrastructure.
The issue of revenue from the sale of oil directly benefits foreign companies in the region, is a matter still pending between him and complex and the center. And that the investment policy of the oil in the region, and of the participation of long-term contracts and the share of very high profits for companies, a major unfair in terms of Iraq and the region and a threat to the future of national sovereignty.
6. it is necessary to provide specific studies of the following branches and bodies in order to develop specific policies which are in the economic and social reconstruction process service:
Financial and monetary system reform. This includes the application of a modern financial system based on the technology of information, on the one hand, on the other hand, we have to exercise control over banks, civil and foreign and private, and to emphasize the principle of separation of administrative councils powers of the executive departments in order to control the use of financial resources. It is also necessary to follow the increase in the interest rate on the public lending policy, and reduced industrial productivity and loans, and activation of the Central Bank branch in the province.
Activating the role of the governing bodies of financial control, integrity and respect Astqlalthma in the performance of their duties, and to study their reports quarterly and annual seriously in the regional parliament and approval.
Reform the accounting system so that live up to the global level measurement, through the consolidation of multiple accounting systems currently in place in the public and private sectors, and the development of financial control and quality methods, and raise the professional capabilities of workers in the fields of accounting and administration.
Reorganization of the direct and indirect tax system, and especially its legislation in order to achieve social justice and reduce the financial and administrative corruption laws in these areas.
Raise public awareness of the cultural and civilizational level of society, and activating the role of civil society organizations in the exercise of democracy and participation in decision-making and popular control.
The direct economic and social development policies and follow the same long and patient, and rely on the real interests of the masses and the majority of citizens, with a commitment to professionalism and specialization standards so that it is the right man in the right place, and to achieve a reasonable degree of social justice, equal opportunities and the rule of law and institutions to sponsor the construction of a rational and humane management system in turn, the economy is a strong and effective and preventive tool against financial corruption, and is based on a strong and fair authority of the judiciary, the media and the power of a fourth enjoy the opportunities to build and consolidate really democratic experience and expose those who try to put them to the detriment of the majority of the people.
Finally, to discuss these proposals and enriching is important to develop a vision and strategy to the process of comprehensive and sustainable economic and social development, involving the public and supported. In this context, attention should be paid to that extreme and naive application of the ideology of privatization and the free market, based on political decisions do not touch Facts products and / Ooualemstkhaddmat, market and in the absence of social and Altkniki preparation, must be produced by many different of mass forms. We recall here, for example, what happened and is happening in Eastern Europe and most developing countries, including Iraq, and that is to hold a copy (Madljh), do not have any basis in reality, from free-market capitalism, in the recipe (shock) therapy. It is imperative to search for another option includes social protection through the application of model consistent with economic rationality social, legal and regulatory environment of the region  .
 Example: Iraq budget amounted to 105 billion dollars for 2015. Which is the region's share (17% of the 105 billion) of about 18 billion dollars (after rounding). It is this share, resolved, according to estimates, about 17%, (which is the average percentages 1520%), or about 3 billion dollars, bringing the net share due to the province is about 15 Milird dollars. This is in addition to the Alpetrodolarat.
 According to the statement, spokesman for the provincial government / Sven Daza (j told Baghdad / Sky Press,
23 7 2015), that the province has Ptsidiraktrmen (11) million barrels of oil during the 19 days of the month of July 2015 independently of Baghdad.
 d. Ahmed Ali Abrihi: "Development and Finance in Iraq in 2014 and prospects for the future", in April 2014, noting that the article reprinted in the network of Iraqi economists site, 14.07.2014, p. 8, as well as the table on p. 10.
 the size of the local Aalsouk depends on a number of factors such as population size and distribution of the age and geographical between rural and urban areas, the national income level and thus per capita income level, transportation routes and in particular the extent of their coverage of the rural part or agricultural of the country capacity, the extent of the protection of the local product from foreign competition , and other factors.
 Ministry of Planning / Central Bureau of Statistics Bulletin January 22, 2014. And the Directorate of body count in Iraq's Kurdistan region.
 IMF, Iraq: Selected Issues, IMF Country Report No. 15/ 236, 2015.
Note that the International Monetary Fund (IMF) figures indicate that in 2013 as much as the size of the population to 33.4 million people. On the basis of an annual growth rate of around 2.4%, it was expected to arrive size of the population to about 35 million people early 2015 .
 Al-Hayat Almorgh July 16, 2014, Arbil Muwaffaq Mohammed. And reports Economic Forum in Kurdistan. Site stats Union importers and exporters of Kurdistan.
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 d. Hatim George Hatim: "The role of the exchange rate in determining the general level of prices and the problem of monetary policy in Iraq," the magazine Arab economic research, Nos. 59-60, Summer Fall 2012, note that the search was re-published on the web site of Iraqi economists 0.1303 2015, p. 4 5.
 Arab ( Sky News ) Video December 5, 2014.
 For example, that Iran, which is a neighbor of the region and Iraq's oil, which keeps Iraq and the region with the relationship of a wide and strong in all areas, almost including the economic sphere, a good example of state succeeded in the development of local production capacity, agricultural, industrial, service, scientific, technological, so that the contribution of the oil sector does not exceed a rate (30%) of their gross national product. The rest comes from agriculture (as Iran is a country self-sufficient in many agricultural Mahasl, the first Aalghemh- despite the blockade) and transformational industry (Iran produces one million cars a year, and occupies ranked 17th globally in automobile production) and electricity, as well as in articles and specialized scientific books , even the testimony of the European countries.
 Federal budgets and the region for the years (2010-2014) and analysis report for the draft financial budget for Iraq for 2013 and the share of Kurdistan region of Iraq (About the general budget for Iraq) December 12, 2013, Curran Allaktroneh movement site.
 until official investigations indicate that the work of a government employee in Iraq does not exceed 17 minutes a day.
 For more information, see: William crescent and Kenneth b. Tyler: "atheist-first century economy, socio-economic prospects for a changing world" translating d. Hassan Abdullah Bader and Dr. Abdul Wahab Hamid Rashid, Organization
Arabic translation, the Center for Arab Unity Studies, the first edition: Beirut, March / March 2009.
* University professor, researcher Aguetsada- Accounting
** University professor and researcher economic
Copyright network of Iraqi economists. Permission to quote and re-publication, provided that the source. 24 August / 2015 Aastus
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