“Nawroz Language Journal” is issued by the College of Administration and Economics / Nawroz University / Dohuk / Kurdistan Region / Iraq twice per year in both Kurdish and Arabic languages. It publishes articles on some specific subjects, namely economics, finance and business. The main aim of the Journal is to disseminate researchers’ innovative ideas in the sub-disciplines related to administration and economics, namely administration, finance, investment, banking and budgeting at both macro and micro levels. The articles are, in the first place, presented to specialists so as to bridge the existing gaps and enrich them with additional information and comments that contribute to the publication of researches of high standard and beneficial contents. Finally, the publication of the Journal is intended to promote the reputation of the College as a main center of enlightenment and information that endeavours to serve and build an educated society equipped with wide information and knowledge.