JOURNAL OF ADMINISTRATION AND ECONOMICS

Legislative indicators have been used to measure the independence of the Central Bank of Iraq using the Cukierman model ، The study has included the following hypothesis : there is a relationship between the legislative indicators and the independence of the Central Bank of Iraq .
The study has found that the independence of the Central Bank of Iraq reached 75%، which is a good degree، and can be increased by making some amendments to the law ، especially with regard to the variable of the governor and the variable formulation of monetary policy .

The microfinance industry has developed well in recent years around the world, as a result of the international interest in this industry, which has proven its efficiency and effectiveness in combating poverty, unemployment, and the development of small enterprises in different countries.
In Iraq, microfinance appeared in 2003 to help victims of war and violence, and help to support and stabilize insecure areas by the US Agency for International Development, and microfinance institutions in Iraq emerged as a reliable source of funding for low-income families, and entrepreneurs deprived of traditional banking services. Microfinance in Iraq has (12) Microfinance institutions in the form of non-governmental organizations operating in all governorates of Iraq.
In spite of this, microfinance services in Iraq are still in the process of being started, and still have a lot to be able to exploit all their potentials. In particular, Iraq faces many challenges, due to the current economic and security situation, in addition to the small number of microfinance institutions, compared to some Arab countries. These institutions depend on foreign aid and grants, and most of these institutions belong to the private sector.

The research aims at estimating and analyzing the relationship between expenditure on education and economic growth represented by the GDP in Iraq for the period 2004-2015. The study concluded that there is a positive relation between expenditure on education and economic growth in Iraq. The data were converted to the logarithmic formula and the value of the parameters was calculated in the method of the lower squares. After checking the stability of time series data using the Expanded Dicky-Voller (ADF), it was found that the study variables clearly affect GDP. Therefore, this study recommends improving the priorities of spending on educational aspects, as this improvement will help to direct the expenses of the state to the most effective aspects as it is an important factor to increase economic growth and work to make decisions that are consistent with the declared goals of education in terms of expansion of education and all stages and Ensures an appropriate level of quality and quality of education at each stage of the educational process .

The choice of capital structure is one of the important topics which took a wide space among specialists and researchers in the literature of financial management and this has created controversy philosophically significant about choosing the optimal capital structure and using of the weighted average cost of capital and its impact on Financing and investment decisions as a criterion to accept or reject the investment opportunities ، this controversy in the financial thought has created several models to measure the cost of equity and therein lies the problem of the research ، which can be framed by multiplicity of measuring the cost of equity models and submit them to various cost to the company itself by the difference of the model used، which will be reflected on the weighted average of cost of capital ، which would affect the investor and therefore disrupt financial decision in the investment and financing، and to achieve the goal of the study we select a sample of the constituent companies of the indicator (S&P) that is (20) companies for the period from (2005-2014)، The research reached a set of conclusions and recommendations، and most important is that the difference of cost of equity on the difference of the model used to measure it. This will leads to differences in weighted average cost of capital as well as differences of those costs for the same model by different measuring some variables that’s leading to different results، which leads to poor explanatory power of these models which is reflected on the investment decision.

The Theory of Constraints aims at diagnosing bottlenecks by identifying constraints to the company's work and thus be addressed through the application steps Theory of Constraints and which represents an effective tool that helps get rid of the bottleneeks points Here's the study shows a problem that can be framed (b emergence of restrictions and points choking lead to inefficiency of the company's performance) To reach the goals of the research were selected modern paint company. as a sample search and for the period (2000 2015-) as a sample for the study, the research found a set of conclusions and recommendations including high operational performance indicators in the production of dyes line and thinner after the application of the Theory of Constraints and decrease the percentage of time the unemployed, the use of schemes Gantt scheduling product mix in the production stations .

The universities including the Iraqi ones are often resort to the adoption of new and modern technologies in order to improve and develop their educational operations and systems to make it more able to confront the challenges of development in its communities. Among the most important of these technologies is Hybrid Cloud Computing (HCC) that offers many usefulness and benefits to support the work of these universities. Therefore, our paper aims to provide a proposal hypothetical model that depends on the theory of technological acceptance. This proposal model has been used diagnosing the attitudes and intentions of Iraqi universities in the framework of HCC adoption, which in turn develops the operations and systems of teaching and learning within these universities and beyond. For that, we have designed an electronic questionnaire containing (32) indicators in the context of the nine fundamental variables at proposed model in order to collect the target data and information from (66) governmental and private universities. Additionally, we have analyzed these data and information in the light of using Structural Equation Modeling (SEM) that helped us to prove the accuracy of our approved indicators as well as to find strength and direction of the direct and indirect effects that arising from the underlying relationships in the proposed model. Finally, the paper has reached several conclusions, the most important of which is the private Iraqi universities give great attention to the perceived usefulness of HCC has been order to build a positive attitude towards it (because these universities depends essentially on the technological resources of suppliers). While, the governmental universities confirm that the perceived ease of using HCC was the foundation of positive attitude towards it (because these universities relies basically on adapting their technological resources to build a distinct computing). The originality of paper lies on providing a road map describe the know-how of studying the factors that affect in using HCC at Iraqi universities. And thus, we provide a vision and perception to the management of these universities about what can be done in the future to develop the operations and systems of teaching and learning that based on cloud computing.

Purpose / this research aims to determine the nature of the relationship between organization governance and its reputation in the first premium-class restaurants in the province of Najaf.
Methodology / Design: The researchers distributed (82) questionnaires to identify the individuals\' influential in the decision in the first class and excellent restaurants in the province of Najaf, as it has been analyzed using statistical program Advanced SmartPLS v.3 as well as a program. .SPSS V.22.
Practical results / research found a set of practical conclusions from them that there is significant effect between the principles of governance and the dimensions of reputation of the organization.
Originality/value: this research came to fill the knowledge gap represented the lack of Arabic search or foreign to the knowledge of researchers addressed the relationship and influence between research variables in the specimen supposedly single, and the importance of this relationship to achieve excellence for restaurants study sample.

Spirituality is one of modern subjects that gained importance of their role in the significance imparted to work and to promote a sense of belonging to the group and the community. The research aims to highlight the impact of the relationship between organizational spiritual and variabl Quality of public services, to sample variant of the hospitals, health department BAGHDAD / Rusafa. And in order to achieve this, the researcher is based on the descriptive and analytical approach adopted for the analysis of the questionnaire and to test relations research and its variables.The research community (4) of hospitals in Sadr City, included've targeted 106 doctors and 222 nurses formed a whole (328) factor of the doctors and nurses of the hospitals surveyed, have been analyzing the data and test hypotheses using a number of appropriate statistical tools such as the arithmetic mean weighted and standard deviation to measure changes in the level of hospitals and the simple equation to test the impact of the decline.
In the final analysis, the results showed the validity of the reseach main hypothesis there is the effect of of organizational spiritual in the quality of public services, depending upon formulated a number of conclusions based on which a researcher in the development of a number of recommendations for hospitals surveyed, including: providing job security. And to prevent attacks on doctors and nurses through the activation of the protection of doctors and accounting aggressors law legally, and contrast enhancing behaviors ethical for doctors and nurses to deal with patients, And the need for the Department of Health in Baghdad / Rusafa prepare organizational structure of hospitals surveyed included in it, at least, if not the Department of Quality Management Vedrj the unit quality management, as it is not listed among the organizational structure of the hospitals surveyed.

This research deals with two variables foundations (power practices، behaviors Ethical leadership) and deportation associated with each variable، and the goal of the study، diagnosis of force practices in the researched and its philosophical role in achieving the sacred goals by the organization the organization، we test the study in Baghdad University، by selection sample composed of 271 faculty and staff members . The answer has been presented in the questionnaire analysis. The questionnaire made of 45 questions and we used the statistical analysis such as arithmetic mean، standard deviation، correlation and deviation , and the hypotheses offered a prominent role in the access to the facts and help the researcher the interpretation. The study found a set of conclusions recall very little of them، to force the practices and behaviors of moral leadership have a role in clarifying the uncertainty circle around the variables dimensions and significance in influencing the followers negative or positive way، legitimate power represents a strong link in the impact on personnel and respond to the power of office such a way that they are followers Mxworan misdemeanors before any storm blowing by the incumbent this may be one of the reasons that the results were way high proportion before the officers and answer the questions that reveal the convictions on them in a way power position in the organization practices.
As for the recommendations and proposals، it recommended that detect legitimate power and practices of the followers and the degree of impact on them and this is by observing the direct realization daily by the deans and the extent of their association strongly position and influence so that the performance is linked to the job، even if he is weak.

The research aims to demonstrate the impact of agile manufacturing components in enhancing the competitive capability and which was implemented in midland refineries company (dora refinery) of the Iraqi Oil Ministry, it also aims to diagnose and interpret the nature of the correlations and effect between the agile manufacturing components and competitive capability the level of dimensions, and applied research on a sample of (100) manager, distributors in different administrative levels, use the search and head of the questionnaire to this search .
The research found a set of conclusions, most notably the impact of agile manufacturing positively to the competitive capability of high spirits and in terms of components, as well as agile manufacturing component interconnect individually and overall high spirits and with the terms of the competitiveness and dimensions mmaidl on the importance of effective manufacturing at the refinery . presented a set of recommendations, most notably the need to spread the concepts of effective manufacturing components and maitdmenh of strategies and methods between individuals working in all levels of management through advertising training courses in order to establish effective manufacturing at the refinery's philosophy. We proposed as a search reconnaissance similar to the current research and its components the applied in other productive sectors to look At the findings and compare the resu it’s the current research , as well as the possibility of circulating the results of the Iraqi Business Environment, as well as a comparative study using the same search current variables.

The aim of this research is to identify the level of application of international standard requirements (ISO 10015) in a number of Iraqi ministries training centers, which have been the chosen as a location for the research depending on the concentration of all Iraqi ministries to train their staff to increase their abilities and their knowledge. Skills, and improve their behavior, and improve the performance of their organizations. The research highlights a problem in that the Iraqi ministries training centers does not implement all the requirements of the quality of training in accordance with International Standard (ISO 10015) which is providing training programs. Hence the importance of the research come orientation of the training administrations towards the implementation of all requirements of the quality of training in accordance with International Standard (ISO 10015). and to ensure the development of human resources who join the training programs offered by these centers. The ministries of the training centers of the important centers, so we should identify weaknesses in the application of quality of training requirements in accordance with the specification throughout the research and treatment. The research is based to test the correlations between the variables of the research (quality of training using the international standard (ISO 10015), and(human resource development). The goal of achieving the objectives of the research and adopted a set of statistical tools to address research data as (mean. standard deviation. coefficient of variation) for the diagnosis of the strength the variables of the research and (Spearman correlation coefficient) to test hypotheses correlation.This research have reached to a group of conclusions and the most Weakness in the surveyed centers in defining the required training needs to develop a training plan to meet targets. The emergence of a relationship is significant correlation of the quality of training in accordance with the specification throughout the research with human resource development.

The represents risk in all its forms and subdivisions an essential foundation in investment and speculation in the financial and economic field، as this based of great importance in determining the priorities of investors on the level of the local economy (partial or total) or international. And he received the Qatari risk term overall financial and risk Specifically researchers and those concerned with investment interest because of its effects and intricacies of front and rear with all the economic variables، in order to know the impact of this important and vital for the economy index in influencing the level of internalized sectors under the banner of the financial market has come this study to shed light on a number of important points in this regard of the most important of the listed banks in the financial market in Iraq، the analysis and the harmony of the movement of this sector with the general movement of the market on the side of returns and risk and measure the impact of the financial risk of Iraq، according to classified directory of country risk (ICRG) on actual returns for stocks Iraqi banks listed on the Iraq Stock Exchange. The most research problem in the impact and the reflection of the financial risk as an essential part of country risk on the effective yield of the shares of Iraqi banks and the study sample included in the Iraq Stock Exchange and analysis of risk on the financial market and the banking sector in a single level.
Was chosen as the Iraqi banking sector as a sample of the economic sectors listed on the Iraq Stock Exchange by selecting seven banks was characterized by continuity and uninterrupted for the duration of search (Bank of Baghdad، Commercial Bank، Middle East Bank، Islamic Bank of Iraq، Al-Mansour Bank and the Bank of Dar es Salaam and finally bank Gulf commercial)، and in the side of the financial risk it has been the adoption of the international Classification Guide for country risk (ICRG) on a monthly basis

This research deal with industrial buyer behavior as an independent variable and its role in the sales and personal selling as dependent variables . The problem of the research to answer the question Is there a role for the independent variable in sales and personal sales promotion? The research also aims to determine the correlation and influence the behavior of the industrial buyer independent variable in sales and personal sales promotion with an indication of the relative importance of each of them، has been chosen Midland Refineries Company (Daura) has been chosen as the location for the application of research، where the collection researcher data from 82 individual decision makers in the company researched and used the questionnaire as a tool to collect data as well as personal interviews and records of the company، in order to reach the desired results have been using SPSS statistical software for data processing، based on the analysis of answers to the sample and test correlations and influence has reached a researcher to a group of conclusions was most important that the company is interested to achieve direct contact especially through any available methods and modern methods of communication، so as to build a relationship strong، especially with the target audience with promotional efforts within the company coordinate and sections of different marketing units to make it all taking place in accordance with the path of a unified and coordinated . We noticed the need to rely on the team to buy a specialized (point of purchase) in the process of buying the business and try to reduce the cognitive dissonance of the members of that team through the hiring of who has experience and a certificate of marketing as well as develop their abilities to open training courses include special programs to develop skills and abilities mental and administrative.

The Balanced Scorecard (BSC) acts as an action plan as a basis for strategy development and has been identified with critical success factors. The Balanced Scorecard classifies the Vision and Strategy of the Economic Unit, which shows four perspectives using financial and non-financial measures. The Balanced Scorecard has become a powerful way to plan, develop and transform this strategy. In this study, the technique of cost to TD ABC is important not only in saving time and in providing customer service and cost objectives. It is a method or technique that contributes to decision making that is used to evaluate different criteria in order to choose the best decision in determining critical success criteria.
The aim of this study is to integrate BSC with time-based activity (TDABC) technology in order to provide effective support and decision making.

There is a general trend towards the positive accounting that explains and predicts preferences of the economic unity managements to choose a particular accounting practice among a number of other accounting practices allowed within the high flexibility in accounting guideline principles accepted a general acceptance of the effect on the quality of financial reporting and that assumes that individuals are rational working to maximize their benefits personal theory , The research problem concentrates on the impact of the basic assumptions of accounting to the theory of positive and using accounting practices to delay or Make Gains and this research tries to test the relationship statistically and using mathematical equations on a sample of private banks, and the results showed the existence of a relationship is very strong and the impact between the submission and delay accounting practices gains .

This study aims at showing the effectiveness of integration among control systems in achieving justice in the calculation of withholding tax on the incomes of employees in the State offices، especially those working according to the central system. The study based on evaluating and measuring the effectiveness of (internal and external) for those offices.
The research has reached a number of conclusions، including there is a poor coordination between the government departments specialized of (internal oversight centrally funded services cabinets and General Commission for taxes and the Office of financial supervision). Besides، there is an inadequate regulatory procedures and informatics between those departments.
The researcher has provided a series of recommendations، including the need for adopting clear and simple procedures for calculating withholding tax، and activation of the mechanism for cooperation in the field of Informatics and control among the offices، i.e. (integration).

During previous years, the expansion of currect universities and the emergence of new universities the higher education suffered from wasting available resources and thus it became important to evaluate the performance of each university over the effectiveness and relative efficiency for the purpose of ensuring the use of available resources and study the possibility of development. In this study, we've integrated Fuzzy Analytic Hierarchy Process (F-AHP) and Data Envelopment Analysis (DEA) to evaluate the performance efficiency for the colleges of the University of Baghdad, where we have the first phase making use of the Fuzzy Analytic Hierarchy Process for the purpose of estimating the weights of the inputs and outputs and then we add these weights to the form of Data Envelopment Analysis for the purpose of building an Assurance Region (AR) for the standards of the study.

The transport model is mainly a linear programming model. The main objective of the model is to determine the amount to be transferred from the designated supply source to the place of the specific request, to achieve the lowest total transport cost.
In this research, we will highlight a critical issue by knowing whether or not giving discounts on transport charges may reduce the total cost of transportation and thus increase the revenues of both producers and traders. Our focus on optimization techniques will be to fill the gap between demand and supply by obtaining a discount for the quantity transferred, which in turn affects and reduces the total shipping costs, and contributes to the transformation of the linear transportation model into a non-linear transportation model. We adopted the cost and quantity transportation method as an indicator to determine the transportation plan and estimate the discount rate in the feasible basic solution and the discount table has an effective role in reducing the total costs by using the discount equations.

This research aims to construct a regression model with an dependent variable and independent variables for financial and economic time series data in case of existence of Autoregressive Conditional Heteroskedasticity) ARCH) , through the application of Non- Linear Feasible Generalized Least Squares (Non Linear – FGLS) . In order to achieve the aim of the research , a working mechanism has been performed , including (9) successive stages , taking into account the conditions and assumption required to construct the regression model , and the heterogeneous conditional variation model (ARCH) In a manner that could be relied upon to make estimates , This method has been applied to data from within the country represented by cash presentation data y_t , Assets and liabilities x_t1 ، x_t2 , Using the statistical packages (EViews 9 , STATISTICA , gretl ) .

process of collecting data for search variables in some cases faces the loss of some values that variables, due to several reasons, some of them is outside the will of the , others reasons is intentional, Thus, the data are described as incomplete and their reliability in the analysis leads to inaccurate results, Which calls for estimating the value of missing observations in the search variables and then adopting the complete data in the estimation process. The study dealt with two methods of incomplete data processing for regression model (Multiple Imputation)MI) and multiple imputation, then deletion (MID) (.
The aim of the research is to compare these two methods in an attempt to arrive at the best method based on simulations , The results of the simulation experiments and using the mean error squares of the estimated regression model, as a criterion for differentiation, showed that the multiple estimation method then deletion were better than the multiple estimation method in incomplete data processing.

The study contains a Sccntitic Searching for the Tourism industry ability to generate jobs in the Iraqi business field. On the other, side the study seeks to find out what are the Iraqi tourism has performed in destroy a Achievement in jobs generation.
The study has come up with many conclusions such as that tourism field in Iraqi didn’t make the accepted level for generat ina more, jobs and that because of many factors which affected the hospitality and tourism industry through the recent gears.

This study contributes in indicating the role of strategic intelligence in hotel organizations that are looking for success and excellence within business environment for the purpose of penetrating the tourism market as a whole, For the purpose of drawing policies and fixed rules it must be framed by tourist organizational confidence that contribute to innovation and to achieve the goals and vision for the future to its place among competition organization. This is a brief summary of the chapters in the theoretical side, a group of general questions is raised to determine the level of study importance and private questions express voiced the study problem , and to determine the level of study variables and the selection of hypotheses, a number of statistical methods have been used in the analysis and data processing information, by relying on ready statistical programs (SBSS).