JOURNAL OF ADMINISTRATION AND ECONOMICS

The origin of the financial transactions is permission except what is stated in sharee'ah, which is haram. Allah says (interpretation of the meaning): "Allah has allowed selling and forbidding rib."[Al-Banaras 275] The trading of shares is a sale and purchase of a Shari reward. However, some commercial transactions are not without some of the Shari prohibitions, We have learned that trading in shares is no longer limited to the founding shareholders of companies. Rather, the shares have become financial trading papers that are confered in the local and international markets without any legal supervision. Therefore, this research aims at identifying the trading of shares and the legal controls. REO Equity trading operations. Keywords: stocks, foreclosures, securities markets.

The importance of tourism investment is embodied in being a tool capable of activating the partnership between the public and private sector and supporting the national economy of the country because of the tourism investment have direct and indirect effects on all sectors and all categories and types of investment and extending their effect to most branches of the national economy because the tourism sector is characterized by strong sectoral linkages and participation with other economic sectors ,which reflect its positive role on the socio- economics structure . and creats new job opportunities through the establishment of tourism projects in tourist attractions due to the availability of wide investment opportunities, makes it one of the ways methods to contribute to increase the sources of income. The need for new kinds of economic activity emerged, including the partnership that emerged after the recent financial crisis in the grobal economy , which reflected the effects on the economies of the most countries, especially rentier ones, and Iraq is one of them , which requires expanding the scope of investment in the mixed tourism sector as a model for partnership and providing the appropriate investment, legislative and security environment,

This research Seeks to focus on the importance of diversification as a main pillar for achieving developmental sustainability, finding quantitative measurement, and explaining the challenges and risks in the economy of Iraq. This research concludes that the profound weakness in diversification is the main cause for the poor sustainability in development and growth.
This profound weakness in diversification is a result of the continuous dependence on oil revenues to meet consumption needs which led to a sharp declining in the financial resources required to meet the investing needs, finally, the diversification of Iraq economy can be viewed as a potential resource to finance the development, and to make structural changes in it.

It is often emphasized that seigniorage financing the public sector deficits and it is technically a “free lunch” if the economy has not attained the full employment levels. However, conservative macroeconomic policies in many emerging and developing economies, especially in the last two decades, have moved away from seigniorage financing to debt financing the deficits to give greater autonomy to the central banks. Against this backdrop, the paper analyses seigniorage and inflation tax for two period before and after 2003 by constructing a seigniorage laffer curve, and then testing the optimal seigniorage theory in Iraq for same period . So we estimate a seigniorage laffer curve equation before 2003 by using Autoregression Model and after 2003 by Toda & Yamamoto Model to investigating if a seigniorage-maximizing inflation rate or minimizing it .

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (awareness, on the quality of banking service) sought search to achieve a number of cognitive and practical goals by selecting (10), Iraqi private banks among the working banks in Iraq and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (awareness,) and its impacts on banking service quality.
Through a set of questions to reach the effect of each variable of variables in the quality of banking services and access to the most influential indicators have been formulating hypotheses President reflect the link and influence between the variables in question to achieve the aim of the research and mutual relationship between research variables and the statement of the most important relationships necessary and a statement morale out the results of the influence of independent variables on the dependent variable according to statistical tests used for this purpose.
The researcher recommends the need to adopt such changes in the banking research and dissemination of the community as they have a major role in achieving the quality of banking services.

The Purpose of research is it highlight the disparity in the performance of companies and applied deference approach (human resource) and (PM discusses organizational strategies) through the regulatory and competitive entries may be reflected in some form or another to apply strategies philosophy organizations pm discusses organizational priorities are adopted (efficiency, competitiveness and financial performance and organizational learning and organization size, product quality cost leadership strategy) and PM discusses organizational strategies of b (human resource reduction strategy and redesign strategy work and regular strategy), The General company for electrical industries the and nasr co . for mechanical industries situated in Baghdad have been chose n as the Research sample , analysis and non-parametric tools adopted statistical processing, search out a discrepancy in most dimensions between the two companies, reflecting recognition and different between them, and the recommended activation strategies pm discusses three without uniqueness companies one as recommended merging some units and redeployment of staff.

Credit classification is the grade given to bank from specialized credit crating agencies. It can be looked at as the ability to fulfill the obligation towards the others. This grade can be useful to give a guide point to the high capitals in different markets. This rating also shows how keen the financial companies are to provide the utmost levels of capability, profitability and their attendance towards expansion-development plus the efforts shown by their staff. It is important to study the Basel/2 resolutions regarding the credit rating in banks, which will reveals the factors effecting the rating.

The research cares to test influential relationship between the use of electronic banking technologies in the social bank and the quality of services provided by the bank to its customers, and to answer is what is the level of application of e-banking technologies, and the quality of banking services offered to bank customers? So two hypotheses have been formulate to find the connectivity and influential relationship among the dimensions of the independent variable (technology, people, communication networks, database, and software) and the dimensions of variable responder quality banking services provided to the customers of the bank (responsiveness, reliability, civility and courtesy, credibility, knowing the customer and understanding him, ease of access and access to banking service, competence, safety, and tangibility), The search was based on a set ready global standards which have been developed, Data were collected from a sample of customers Alrafedain bank , Iraqi National Bank and Middle east Iraqi bank works in Baghdad strength (85) Customers relied on statistical and descriptive methods and advanced indicative of the system (SPSS 10), the research has been reached set of conclusions, most notably that the bank customers prefer to deal with traditional branches of the Bank on the use of electronic banking because of Lack of familiarity with electronic banking services and slow Internet service by the service provider was to search the recommendations of which should be taken into account the spatial and temporal benefit in the content of advertising messages directed by the bank to its customers to realize the advantages offered by electronic banking.

This research aims to test the relationships of correlation and effect between constituents of ethics organizations buildings and ethical competitive advantages. The researcher select Al-Hukama' for drugs production and medical requisites as a domain for research, the research sample consist of all managers in all different divisions, t6he numbers of him are (43) persons, the research adopted the analytical descriptive method, and uses the questionnaire as a main tool in collecting required data, the data are analyzed by (SPSS) statistical program and some of statistical tools. The research main conclusions is the appearance of significant correlation and effect relationships between constituents of ethics organizations building and ethical competitive advantages, that leads to say that the researched organization adherence in ethics criterions and characters in its business according to its products and its direct touch to beneficial life's.

The research seeks to provide a conceptual and practical framework about “The impact of information technology on both decision-making and organizational communications,". This framework was tested in the Public sector in Iraqi which includes a number of ministries.
The questionnaire and interviews have been used as a data collection method for this study the sample size was 131. Number of statistical techniques was used to test the hypotheses of the study. The results have showed that the positive impact of information technology on the decision-making, as well as demonstrated the positive impact of information technology on organizational communication. Also the results shown that organizational communication has positive and significant impact on decision-making.

The aim of the research is focusing on two basic variables: the cognitive interplay and the strategic success. It begins with the collection, compilation and analysis of data through statistical works and percentages, and reaching a set of basic and important conclusions. The sample consists of (45) persons Of the Ministry of Higher Education and a number of administrators of science and technology departments. The statistical programs have been used to analyze the data represented by the arithmetic mean, standard deviation, correlation coefficient and simple linear regression to clarify the most variables of cognitive interplay influenced the achievement of strategic success and the use of statistical methods resulted in the existence of a significant correlation relationship and also showed a significant effect between the two variables. The results of this relationship have clearly demonstrated the scientific and economic development of the development and enrichment results achieved by that relationship.

The study aims to study the annual financial statements in the private banking sector listed in the Iraqi market for securities after the transition from accounting practices in accordance with the unified accounting system for banks and insurance companies to accounting practices in accordance with International Financial Reporting Standards and in accordance with the binding instructions issued by the Central Bank of Iraq No. (12-9 on 4/1/2016). As banking activity is an international activity and correspondent banks dealing with Iraqi private banks request final financial statements prepared in accordance with international disclosure standards, The private shelf listed in the Iraqi Stock Exchange on the qualitative characteristics of the accounting information contained in its financial statements as well as the value of selected banks as a sample for research during different financial periods represented by the years 2015-2016, representing the transition period and financial periods (2008-2010) the shift .
And the use of mathematical models and statistical methods to achieve the objective, including Francis etal (2006) for the quality of accounting information and the measurement of Tobin's Q to measure the value of banks. The study draws many conclusions, most notably that the transition to IFRS explains the relationship of positive statistical correlation with The qualitative characteristics of the accounting information represented by the decrease in non-natural receivables as well as the positive impact on the value of banks listed in the Iraqi market for securities through the results of the study showed an increase in the value of (Tobin's Q). The most important recommendations of the research that the parties responsible for the accounting profession in all its forms and names to strive for the transformation of all sectors listed in the Iraqi market for securities towards the adoption and application of international financial reporting standards.

The study dealt with of developments in the field of performance measurement and improvement accordance with the approach of Six Sigma to lead to (Six Sigma Business Scorecard) or what is known (SSBS) which is working as a mechanism to achieve integration between two important approaches in measuring and improving performance which are the Balanced Scorecard & Six Sigma by how to employ the relationship between the two approaches used in the process of measuring and improving performance, and researcher presented a proposal model for the measurement process is based on the integration mechanism of the two approaches together through the points and specific orientations in achieving the objectives of the company strategy the practical side in the study, which included the application of the proposed model in the General Company for the pharmaceutical industry in the province of Nineveh,.

The costs of quality are important and have a role in the development of human resources. The focus of the organization on the costs for the development of human resources meant to focus on the cost of good quality, the costs of activities that add value to the customer , it is known that the cost of a focus on the cost of good quality leads to a reduction of the cost of bad quality , and thus contributes to the reduction of the total cost of the products , including leads to the client to get high-quality products at a reasonable price, able to meet the wishes and needs. Hence the organization will able from getting high competitive advantage comparing by the other organization in the same sector.
The research aims to clarify what is meant by developing human resources and the cost of quality, beside in the role that it contributes the costs of quality in human resource development, which leads to get customers for low-cost, high-quality products, a way that leads to earning the organization a competitive advantage.
One of the main conclusions of the research that focus on good quality costs (prevention and evaluation) leads to increase product quality and reduce costs, and achieve development. And that the development of human resources make customers to receive high quality products at a reasonable price. This is done by focusing on good quality, costs which include human resources development costs. The most important recommendations is the need for human resource development , training and education for all that is new and evolving, in order to make them the elements of a quality contributing to the achievement of high-quality low-cost production . And the need to gain a competitive advantage through human resource development process.

Keeping pace with the development of the business environment is an urgent necessity through the use of modern administrative techniques that contribute to the creation of competitive advantages that help economic units achieve their objectives. The problem of research is to rely on traditional methods that are unable to cope with developments in the modern environment, The cost of the production components in general and the direct costs in particular, in addition to the non-delivery of products of high quality while the research aims to achieve a number of objectives are in the statement of the concept of nanotechnology and its configuration and characteristics and the concept of technology just in the Time, benefits and characteristics, as well as how to reduce direct costs based on modern technologies and the research reached a set of conclusions, the most important of which is that nanotechnology is by controlling the molecular structure of atoms material and design according to polymers, which is the raw material of nanotechnology, which makes this technology able to provide Materials in different capacities, as well as the technology of production on time, one of the modern technologies by which self-control is achieved by relying on the system to stop completely in the event of any disruption and rely on very few workers to The research came up with a set of recommendations, the most important of which is the need to focus on the behavior of atoms and atoms. It created a cornerstone for thinking about the world of technological nanotechnology reproducing during the production of materials that do not stop at a specific field to solve the problems of the age of resource scarcity, pollution of the environment .

The world has entered a new era toward open So the research goal is to display the importance of target Costing System in pricing banking services which is considered one of the newest cost approaches .The research included theoretical approach which displayed price concept, pricing operation ,pricing goal and strategies .It contained the pricing operation ,pricing goal and strategies . It contained The pricing methodology concentrating on target on target costing Methodology .The practical approach included and analyzing data which was gathered through a survey prepared specifically for this purpose and was distributed on three Iraqi commercial banks using statistic analysis to prove research hypothesis .Finally the research displayed results then introduced recommendations.

One of the statistical tools which used to adjust and monitor the output quality is Control Charts. These Charts illustrate the continuation of the Production Process according to the expected Model and random change between produced units. One of these Charts that has been studied in our research is the Exponential Weighted Moving Average and is symbolized by (EWMA)
Thus , the main goal of this research is the comparison between the traditional (EWMA ) and modified (EWMA) Control Charts by using data simulation method based on (ARL) indicator with reference to that is generated by Normal distribution. As real data representing the weights of the products of the Iraqi al – Sabah newspaper used. Finally, we found that the modified EWMA control chart is the best.

The main concern here is it build a mathematical model using linear programming misty figures fuzzy function trigonometric tracking three products (oil, White, jet fuel, grease) and for quarterly and one year (2014),was addressing fuzzy using the method of integral representation of the average gradient and then solving the specimen through direct compensation for the cost of production and the actual inventory in the goal of the specimen proposed and to find the total cost and compare it with the cost of winning the college from the specimen function after being admitted as a model linear programming in the ready program (WIN QSB) it turned out that the total cost of the program and this matsay him a company to reduce costs,or at least strike a balance between the cost of inventory and keep it in exchange for the cost of disabling the plant or the cost of the loss by the loss of material in the case of demand and therefore profits loss.

The competitive strategies have become an academic field in itself This rich field and competing ideas emerged in among researchers in the administrative Affairs as the field became prosperous economy a survey among scientists The reason dates back to the business organizations in environments characterize rapid change , and complexity , and characterize phenomena related to globalization , and non-performing markets, and the changing demands of customers, and increasing competition on the producing market , in addition to information technology and communication revolution , making organizations seeking to develop successful business strategies . Achieve a competitive advantage to continue in order to protect itself from other competitive forces This study supports being crystallized in a lot of writings , and discussion , about adapting such competitive strategies and general strategies porter especially in the hotels in the Iraqi industry to achieve social responsibility as a correct relation between the hotel and the local community the test sample of from (75) director of (5) to find out the effect of using these strategies to achieve social responsibility hotels the question for basic research is to identify the strategic practices used by the Iraqi hotels and are these practices lead to the achievements of social responsibility .

The hotel organizations are considered as the most important piles on which tourism industry based on which witness an increasing care lately by both advanced and underdeveloped countries, as they are represent one of the needed economis resources of economy and which are based on in pushing the economical growth forward.
The hoster organizations are characterized by features that have privacy which distinguish them from other organizations as they serve millions of people, make labour work, save many monies, in addition their support for touring sector.
So investing of humane resource in these organizations become imperative need for its role in providing high quality services, and through the existence of organizing culture for these organizations go ahead with the trends and the desires of the workers that stimulate their creative energies toward providing distinguished services, to achieve the goals and the ambitions of these organizations owners in making profits and stability in climate of severe complete, and the existence is for the best at the same time.
This study came to express a contemporary vision for pursuing the role of investing in the humane resource capital through its consistence and organization culture and their effect in achieving collective quality in hostel services provided by five stars hotels in Baghdad city.
The importance of this thesis lay in its participation in forming knowledge and applied system enhancing the abilities of the administrative leaderships in the hostel organizations to deal with humane resources capital and active organization culture to achieve collective quality in their provided services.
The intellectual and the phiiosophical frame of this thesis is consisting of three variables and they are investing in humane resource capital, organization culture, collective quality" which made several general and special questions, the goal of which build intellectual theoretical philosophy for these variables as they are of the modern subjects in the hostel organizations in Iraq.

English is one of the world's most widely spoken languages, but it is the universal language adopted in most countries of the world, especially nowadays. As people around the world rely on it in their social and economic well-being. English has begun to be rooted internationally in political, commercial, security, communications, entertainment, communication, media and education.
Tourism is an old human activity that was developed rapidly at the end of the last century. It is simply traveling from one country to another for several reasons, most important of which are entertainment and sightseeing of different countries. And that the tourism industry is linked with the human desire to know and to transcend borders. The travel and tourism market has proved that it can absorb the world until it is said that tourism industry the world to the whole world.
Thus, English is a language of support for people traveling around the world, including tourism campaigns, business meetings, academic conferences, international conferences, etc. Tourist notices, emergency instructions, maps and street signs are all written in English along with the local language.
This required the worker in the field of tourism in addition to the hotel industry as well as the traveler to another country and the son of the country to learn English. As learning this language is one of the programs of general tourism education for the three advanced classes.
As a result, the ability of tourism and hotel operators to communicate with foreign tourists is important for the growth of the developed and thus economic growth of the future country. This results in increased satisfaction of tourists and ensuring their return to visit. It is therefore necessary to introduce English into training programs for workers in the tourism and hotel sectors.