JOURNAL OF ADMINISTRATION AND ECONOMICS

This research deals with a comparative study between both Singapore the first country in the order of version 11 of the annual report on freedom of doing business for small orients , and Iraq, which takes ranking 151 among 189 countries, a report issued annually by the International Bank entitled (Doing Business 2014: Understanding regulations for small and medium-Size enterprises)(freedom of Doing Business: understanding of legislation for small and medium-sized enterprises), as the research definition of the report and its components, as well as a comparison between the two countries of Iraq and Singapore with the search for a number of reasons that make be the first and the possibility of making use of these factors in achieving referm and development in Iraq , which is suitable for evaluation and benefit from successful international experiences in order to achieve the desired goal opportunity, as it was at the end of the research to provide a number of lessons learned from the Singaporean experience for development during recent decades.

Investment projects are one of the basic tools through which the available economic resources are mobilized and channeled to reach the optimal allocation for economic growth. As for the private sector, it aims to achieve profit for the investor and contribute to achieving the general goals of society, which requires rational guidance of economic resources to reach the achievement of the objectives, according to the study of the investment project from the legal, marketing, technical and financial aspects, which is called feasibility study of projects which contributes to the rationalization of investment decision.
The research aims to develop a scientific and practical approach to highlight the importance of the financial feasibility study and the role of the criteria used in making the investment decision facing the entrepreneurs.
The detailed financial feasibility study of all aspects of the investment project represents an analytical approach that contributes to sound investment decision making on scientific basis.
Financial feasibility studies contribute to the preservation of capital invested and avoid the risk of spending in projects that are not feasible.

The treasury bills and the Iraqi Central Bank bills were used by the Iraq Central Bank according the legal framework of the Central Bank No.(56) as indirect monetary instrument to control the access liquidity in the banking system and other financial institutions .
The CBI succeed using these Bills to reduce the rate of inflation . these Bills have been used by the Iraqi Central Bank through the open market operations to absorb the liquidity and financing the deficit of Budget which appeared in 2015 .

The purpose of the research is identifying the contribution of workplace spirituality as descriptive behavioral variable (intangible) that represents a variable search interpretive building value the work of the Organization as a responsive variable، conducted in three service organizations in three different sectors (mobile communication، health، higher education) samples have been ideutified for testing hypotheses throw surveying ، supporting (Curriculum – Based Research & Meta - Analysis) using statistical software (SPSS)، the researchers reached the conclusion that there is a basic difference in perception samples of the three about the spirituality of the place of work and their contribution to building the value of the work of the Organization، the search had concluded the need to build a culture of workplace spirituality is no less important than values of organizational compliance and other physical factors in achieving business value.

The research aims to identify the effect of the academic accreditation to meet the needs of the labor market at Technical College of management / Baghdad according to a questionnaire form prepared by the researcher to plot the opinion a sample of teaching staff (30). Research ras to assess the reality of academic accreditation in college dependence of the self and outer assessment Arab universities evidence (mission and objectives, management, quality assurance management, learning and education, management of student affairs, learning resources, planning and financial management, scientific research, and relationship the college to society), and the needs of the labor market according to five variables (labor market needs of graduates, the quality of graduates, the training programs for the labor market, scientific consulting, conferences and seminars geared to the society). Survey analytical method has been followed to reach results that confirmed the existence of correlation relationship and influence between academic accreditation and labor market needs.

The study deals with artificial intelligence and its impact on high-performance organizations. The Ministry of Science and Technology has been selected to conduct the study and distribution of the questionnaire, which included Central departmental directors being directly in contact with the themes addressed by the study in order to know the effect of the four types of artificial intelligence that have been studied which included expert systems, neural networks, genetic algorithms, and Intelligences agents on the work of the ministry. To determine the effect two main hypotheses and eight sub hypotheses have been made. The study depends in data collection on a questionnaire where the distribution of (40) forty questionnaire was fully recovered, Cronbach's alpha test used to assure the validity and reliability of the tool, mains and standard deviations and correlation coefficients and influence were used. The most important conclusions comes out of the study were that there is a significant effect for the application of artificial intelligence within the surveyed in the ministry departments, the results was consisted with the two hypothesis also the study gave a set of recommendations, the most important are the need for wider applications of artificial intelligence, and according to the needs sections for each type of artificial intelligence for the advancement of the ministry to a better level.

The research aims to identify the nature of relational related and thrir impact on the entrances of the strategic decisions (analytical entrance, intuitive and behavioral entrance) and elements of the marketing mix (product, pricing, promotion, and distribution) in the General Company for Electrical Industries, which is one of the Ministry of Industry companies. Therefore two basic hypotheses have been adopted:
The first hypothesis: there is a relationship between the entrances of the strategic decisions and elements of the marketing mix.
The second hypothesis: There is a significant moral effect between the strategic decisions and of the marketing mix.
Analytical method has been adopted in order to reach to the research's results , to obtaining information has been the list of the questionnaire as well as interview technique and observation through field homeliness of the researcher in the company as research adopted statistical methods (percentages, the arithmetic mean, and the average percentile) in addition to the means of statistics inferential (correlation coefficient, regression coefficient, and moral tests).

This research seeks to test the relation quality of service dimensions and its impact on psychological factors of final consumer behavior It , also seeks to achieve its objectives by identifying the key dimensions of quality of service and the dimensions of the most important, and for the disclosure of the nature of this relationship and influence , Tow hypotheses and two sub-hypotheses formulated which have been It was tested using the means of statistical and applied statistical program spas adopted a questionnaire as a tool head in the data related to the field side of the collection, The research sample (50) members of the mobile phone users in Zain Iraq and the research some important conclusions: there is a correlation and impact of legal persons between the dimensions of the relationship Service and psychological factors final consumer behavior and the quality of the most important recommendations: the need for attention to the dimensions of quality of Service (reliability, responsiveness, security) is to be effective in influencing the final psychological factors of consumer behavior according to the search results .

The research aims to identify the role that motives of knowledge sharing can in promoting organizational commitment in order to invest the means available to the organizations to improve and develop its performance، A sample The presidency of the University of Kufa has been selected as a field of research and included (49) me ambers from the presidency of the University of Kufa staff were five motives is made to measure the independent variable sharing of knowledge، namely، (self- efficiencies، verbal motives، tangible rewards، reputation، attitude of sharing of knowledge) while searching on three dimensions to measure the organizational commitment variable adopted an (emotional commitment، normative commitment، continuous commitment) and reach Find a set of conclusions in the light of the search results، which indicated that the motives of the sharing of knowledge can contribute to strengthening the organizational commitment levels and recommended search a set of recommendations including the need to focus on the operations of sharing knowledge with the need to the attention of organizations career cadre and work on inclusion and consulted in the decision process the decision in order to promote forms of commitment they have to get to the effective performance at work

The main objective of this research is to identify and measure the types of organizational commitment and job satisfaction at Alrafidain Bank/General Management Baghdad, Iraq. The random research sample consisted of 47 employees who are: experts, General Directors, Department Managers, and Section Manager. The questionnaire is the main instrument used in this research to collect data. Excel programming has been used to analyze and present the data obtained by the questionnaire. The analysis reported that there is a strong level of organizational commitment among the sample members, and that 51% of the sample feels that they have continuance commitment, which means that the pay, the rewards and other material factors have a strong effect on the sample studied.The findings of this research can assist Aisdainful Bank in planning job loads, and in improving organizational commitment among individuals whose commitment is low. This research augments our knowledge about the banking system in general, and on the banking system at Alrafidain Bank in specific.

The recent technological development of business environment and the increasing competition pushed banks to adopt modern methods to improve the level of bank service quality through presenting the best services to achieve the customer satisfaction that support the competition situation.
The search aims to identify the cost quality costs and classify them into four elements and measure them accordingly then reporting them and the statement of the role that contribute to the improving the bank services quality to achieve the competitive advantage.
The research concludes a group of conclusions, the most important ones is measuring the quality costs according to its importance for sustain and compete in the market. thus , the use of isolated reports improving its aims to submitting detailed information about its main components (prevention, evaluation, internal failure, external failure) , and presenting a clear view of banks management that illustrates the role of each element in to improve the quality and achieving the customer satisfaction, then participating in supporting the competitive advantage.
The most important recommendations that came out of the research is that the banks interest Select the quality costs and classifying them according to their categories, measured and disclosed due to its role in improving the of bank services quality that presents to customers to reach the competitive advantage that Set it apart from the competitors.

The aim of this steely is to search in the concept of income smoothing and the concept of the economic value added and the relationship between them, through testing the impact of the first one on the second، and this study is applied on a sample of listed companies in Iraq stock Exchange from the period (2006- 2014) .
and To accomplish the objectives of this study ، two theories have been framed ، the first one is related with proving the extent to which the management of companies practicing the conduct of prefacing the income ، whereas The second one has come to test the effect of prefacing the income on the economic added value. And in the view of this a set of conclusions were reached most importantly:
1- The results refer to the existence of practicing the income smoothing in all the sample companies during the time of research.
2- The results show that there no statistical significant relationship between prefacing the income and the economic added value .

The interest of creative accounting has been increasing from Accountants & Auditors, whether Academics or Professionals recently, due to the collapse of some companies at the beginning of Millennium. It has reach its peak when Enron (American Company) and other big companies whack worked at different sectors collapsed. Then the demise Arthur Anderson, the Auditor of Enron, because it took responsibility of manipulation in financial statements numbers. However, most researchers concentrate on the negative impact of creative accounting and neglect positive impact of it.
This research aims to identify creative accounting, its methods and its negative and positive effects on accountancy profession. The research also explains the development of IFRS and its role to remove or at least reduce the alternatives of accounting polices available in GAAP. The research concludes that there is a negative and positive impact of creative accounting, and a significantly contribution of IFRS in reducing negative impacts and proofing positive impacts of creative accounting. The research recommends to expand IFRS practice, and IASB to cancel any alternatives in valid standards.

This research aims mainly to identify the international standard of ads during disasters and the most important requirements to applicator in the local environment ،To achieve this goal. The researcher has used the descriptive method on the theoretical side and for the practical side has used deductive method. Also، the researcher has made field visits to the unity of control as well as conducting personal interviews and access to regulatory procedures. The results of the study are the possibility of providing appropriate domestic environment for the application of international standards on aid during disasters. The research offers a range of recommendations including the qualifying of supervisory teams by identifying the organizers characteristics of Auditing team during disasters in addition to determine the necessary tools for the audit process.

The estimation of Parameters of the nonlinear models can be considered to be one of the most important things that is required in its calculation to know the response of models to the study of the data so several nonlinear models have been usedto describe the state of a certain growth Including: Negative Exponential Model and Weibull Model. The nonlinear least squares method can be considered to be the most common methods to estimate the coefficient through several formulas as in the Gauss –Newton algorithm method as well as the simplicity of this method in solving several problems. Moreover, it’s used method of Maximum a Posteriori (MAP) Estimation has also been used .
The aim of the study is to compare the two methods of estimation using Mean squares Error (MSE) and coefficient Determination(R^2 ).
The study has concluded that Nonlinear least squares method is better than method of Maximum a Posteriori (MAP) Estimation because it has less MSE.

In this research, three techniques of smoothing were used, local linear smoothing, kernel smoothing, k-Nearest Neighbor to estimate the model of the Fuzzy nonparametric regression. A dependent variable was represented by using Fuzzy Triangular Numbers . Based on the distance measure for the Fuzzy numbers which proposed by (Diamond) and we used the normal optimal smoothing method to select the optimal value of the smoothing parameter (h) where it was Fuzzified to fit the Fuzzy nonparametric model .
In order to demonstrate the best technique of smoothing, the simulation was used to compare these techniques using the (bias) criterion to determine the best estimate of the data generated by the simulation method and at the approved and proposed kernel functions. The comparison criterion showed that the lowest value of this criterion was when using the k- nearest neighbor technique at kernel functions (Gaussian).

The neural network is one of the most important fields of artificial intelligence، which reflects an important development in a significant way of human thinking، and spin around the idea of neural networks simulate the human mind using the computer. Foreseeable development in this area may be due to several studies، which has in the field of neural processing simulation by solving the problems that face، and by following the self-learning processes that rely on the expertise stored in the network، which yield better results. It is intended models of seasonal time series is a set of viewing values associated with each generated sequentially with the continuation of time and refer to replicate the pattern of movement of the time series in the opposite months during successive years. Research has found that the best model is the use of neural networks (NN (1،12; 10)) which includes (12) variable backward in time and (10) hidden contract. For the time-series models seasonal has been the model SARMA (1،0،1)، (0،1،1)12. we have been using some statistical measurements to test the advantage two modes in the prediction which was its result is the style of the time series as seasonal got the lowest values for tests (RMSE،MAE،MAPE،MAD) respectively. It was the best way to predict the relative humidity (RH%) of the province of Mosul is using the model SARMA (1،0،1)، (0،1،1)12

The research is concerned with the conducting a comparison between, what has been achieved in the field of twist accommodations in Kurdistan region and in the other governorate in order determine which one is betier . Accevrd to the inclusions of the research it is clear that the rants of the annual growth of the acconndatione in Kurdistan rejoin are higher then those in the other jovernaraten with the average of (11) out of (13) stages.
The research is has presented some recommendations that enhance the growth of the accommodations place and we hope that the authorities concerned will take advantage of those recommendations.

The researcher aims to assess the impact of re-engineering the administrative processes of human resources in achieving sustainable competitive advantage on a sample of first class hotels of Baghdad city. The research has started from a problem expressed by a number of intellectual questions The purpose of this study is to clarify the theoretical philosophy and the intellectual implications of these variables، as they are subjects Affecting the sectors in general and the tourism sector in particular، has identified the research community with (82) questionnaire distributed، The importance of the research is that it will come out with a philosophical and philosophical basis for the nature of the variables examined، based on the practical effort of reality Re-engineering of administrative processes and sustainable competitive advantage. To achieve this، several main and subsidiary hypotheses have been formulated Tested with a set of non-scientific statistical tools and used questionnaire as a tool for collecting data and information from a community Research، in order to achieve the goal of research and answer its questions and test the validity of its hypotheses، adopted the research has adopted the (questionnaire) which Is the main tool for collecting data and information، along with other methods such as interviews of managers and people's officials The researcher also has come up with a set of theoretical and applied conclusions that identified the reality in the environment The most prominent of these was that the interest in the re-engineering of administrative processes positively affects the achievement of sustainable competitive advantage Which will meet the needs and requirements of working individuals and guests.

The present study aims to identify and analyze the basic dimensions related to the requirements of continuous improvement and the basic dimensions of the performance of the senior management's hotel the study sample, as well as the impact of the relationship between the dimensions of continuous improvement and the performance of the senior managements in the premium-class hotels. The formulation of the problem of the study has been built as a resistor of many questions that focused on the link and effect relationship between the variables of the study, and the study has been based on two basic assumptions subjected to many tests for authenticity. The study has adopted the descriptive analytical method. The current study has included all members of the community component (89) Director of the premium class hotels, (89) valid her answers have been obtained for the analysis was used statistical program Ready (spss). The study reached a number of results, including: that there is a link and the impact of a statistically significant relationship between the variables of the study (continuous improvement and the performance of the senior managements of hotel), the findings come with identical assumptions. The study made a number :of recommendations including: making sure to spread the concept of a culture of continuous improvement, and that the surveyed organizations have the organizational structures are flexible to keep pace with the changes and adapt to their environment constantly, and follow the standards of continuous improvement and be subject to periodic measurement.

The notion of AGRITOURISM appear in country region as a workable choice to interest nature and the with natural and local cultural heritage and protect it at the same time.
This kind of tourism has been defined as '' regular trips and visits to traditional agricultural areas in order to interest and practicing the agricultural activities as well as regarding natural environment and its cultural features.
Its discovered that the AGRITOURISM in the country areas in its good notion participates in activation the national economy in most countries in addition its role in protecting natural resources, on the other meaning this kind of tourism can increase continual subjective financing, its benefit the local societies and contribute in developing and keeping these areas as an important economic source.
This research aims at introducing AGRITOURISM as a kind of domestic tourism, which is active in many of the Arab countries in recent years and try to find out the requirements about this kind of tourism in Iraq.