JOURNAL OF ADMINISTRATION AND ECONOMICS

The Accumulation deficit in the public budget in Iraq during the period 1990-2002، the result of the decrease in public revenues and increase public expenditure، because of the economic blockade، and its negative consequences، in addition to the results of the wars، which coasted the country enormous money، In order to find the differences in the monetary and fiscal policies، according to the conditions prevailing in Iraq، before 2003، it was monetary policy that financed the deficit in the public budget and through its mechanisms. The fiscal policy did not have an effective role in reducing the deficit، as the statistical data of Iraq refer to high rates of growth deficit to the highest levels، especially after the emergence of the remnants of the economic blockade، and ،therefore، increased debt، because debt is the sum of the budget deficit. We also note that monetary policy is moving in the direction of fiscal policy before 2003 and that the Central Bank can finance the deficit in the public budget، through (new cash issue، central treasury bills، overdrafts)، These financing mechanisms have resulted in structural imbalances in some monetary variables، and thus did not escape the monetary and fiscal policies in reducing the deficit only after 2003، as oil prices rose and the Central Bank obtained its independence under Law No. 56 of 2004، ، Which prevented funding to the government either directly or indirectly، which helped the High oil prices to reduce the deficit until 2013 a result of the decline in oil prices، the budget deficit again appeared to worsen by the end of 2016، and The independence of the Central Bank has faltered in stabilizing the rates of inflation and stability of the exchange rate.
Therefore، this research has focused on tracking the path of deficit and debt in Iraq، and what the procedures of the fiscal and monetary policies towards the deficit of the public budget during the period 1990-2016، with a statement of the impact of those actions on monetary variables.

The research seeks to study the main international trends to establish strategies of poverty reduction depending on different pillars represented by the poor people themselves، the society with all its components and groups، the state with all its institutions، the civil society organizations، trade unions and syndicates، traditional and social media، universities، and research centers. The research deals with the problem of poverty aggravation in Iraq during last years. It aims to suggest a number of mechanisms and tools to benefit from international cooperation with civil society organizations that can be used to determine how to encounter poverty problem by reviewing and analyzing some Europeans strategies and policies of poverty reduction that based on pillars of civil society، private sector، and international partnership، according to principles adopted MDG1(2000-2015) to eradicate extreme poverty and hunger and advocate for this through an international partnership in Goal 8 as a reference to those policies. The National Proposal for an International Participation Strategy included guidelines for trade unions in Iraq to reduce unemployment and poverty، as well as the institutional application of the international partnership effort by the Ministry of Labor and Social Affairs.

Norway was chosen as a model for research or as an ideal case approach. We find that some of the prosperity was achieved in the time of our peaks, the Messenger of Allah and Imam Ali peace be upon them. The purpose of linking the Islamic system with the system is an experience of the Norwegian Christian European state of the Scandinavian countries far away from Islam, Religions in general, emanating from uniting the two parties with the unity of one goal is to achieve justice between the parish, both parties share this goal.

Became Activity marketing insurance services from foundations mission in the world, to provide environmental infrastructure necessary for its development requirements as it can benefit from it in the diversified operations of the organizations have service sectors have seen in general and the insurance sector are particularly accelerated in recent years to make the most of this unique service mission, to provide protection of these organizations and the continuity of its performance. This was adopted by the study in the search for factors affecting the marketing of group insurance, and includes the identification and treatment of variables, which is the (insurance awareness among individuals, insurance Saralkhaddma, methods Altroyjh in the marketing of insurance service, religion factor, personal income workers, customs and community traditions factor , age and sex workers) as independent variables, and marketing of insurance and collective life as the dependent variable.

The purpose this study is to measure and analyze the relationship and the effect between profitability indicators and the company's stock prices that listed in Iraq stock exchange , the profitability indicators that the research based on represented in return on Assets (ROA) and Return on Equity (ROE) and Earning per share(EPS) and price-Earnings Ratio(P/E) .
To achieve study goals we , have chosen number of companies in Banks and industrial sectors at five company in each sector by using purposive sampling method , the study covered the period between 2009-2014 ,and we analyzing the variables by using Financial and statistical tools to test study hypothesis and variance between companies, the samples were analyzed by using multiple linear regression technique and levee test and Durbin Watson value , the result and conclusion that the ROE , EPS,P/E has positive and significant effects on stock prices of companies , while (ROA) have no significant effects towards stock prices- and we recommended to focus on the profitability indicators from the investor when we making the investment decisions.

This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions (Strategy , Knowledge ,Motivation , Behavior) on Strategic Planning and their dimensions (Message, goal , environmental analysis) In Dhi Qar Provincial Council with determineing the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties were chosen this research. The importance emanated through the identification and dissemination of cultural intelligence and work to entrench the concept in a scientific and practical in the minds of members in order to enhance the value and type of Strategic Planning by them to get to a state of satisfaction among the individual and the community alike.
The researchers adopted the descriptive analytical method to accomplish, since the data were collected from 31 members representing the research community full form to be considered the most specialized in the research variables and employed for this purpose resolution, adopted the research program (SPSS V.21) (Excel 2010) with methods of statistics descriptive (Cronbach's alpha test of truthfulness , percentages, mean, coefficient of variation, standard deviation, simple Pearson correlation coefficient, simple regression coefficient) to test the hypotheses , The research concluded the most prominent among the findings of an association and the influence of moral and cultural intelligence in Strategic Planning with a weak effect was not significant to the cultural dimensions of intelligence (behavior, knowledge) in Strategic Planning , the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations.

This research aims at applying one of the modern approaches to study of organizational behavior in one of the important community institutions which is universities, to identify the levels of commitment in some of different colleges namely (Administration & Economics, Tourism, Engineering and Science) at the Mustansiriya University using a random sample and testing a number of hypotheses.
The data have been collected by using a questionnaire based on scientific standards such as model (Porter,et.al,other,1974)and (Mowady,1989)and analyzed by the statistical program(SPSS) to reach a number of results which confirmed the positive relationship between research variables.
The researcher has reached a number of important recommendations to strengthen the organizational commitment of faculty members who would develop the performance of the organization .

The research aims to determine the reactive role of competitive intelligence to enhance the Impact of organizational Ambidexterity to machieveing customer delight, A problem has been launched and being expressed by a number of questionings, whese answer quoted theoretical philosophy and intellectual goals for these variables that are the cornerstones of the modern management, and then to identify their relations and their direct and indirect effects through the receceas role. In this context, the research sample consisted of a number of employees at the travel and tourism companies in Baghdad (242), The questionnaire was used as a primary data collection tool and a number of statistical means were used to validate the research hypotheses such as arithmetic mean, standard deviation, Person correlation coefficient, and structural equation modeling to test direct and indirect influence hypotheses. The results of the research came in line with most of his hypotheses. A number of conclusions were formulated. The most important of these was that the variable of competitive intelligence Modifies a positive relationship between organizational Ambidexterity and the achievement of customer delight. The research concluded with a number of targeted recommendations

The human element is the decisive factor in the successes achieved by business organizations in spite of the great development in the field of technology and its applications, especially the specialized ones. Therefore, the search for this specialized element in the financial and banking field has become an urgent necessity in the financial and banking institutions and increase the value of return on assets which is the index of the profitability of financial institutions, so the subject of reaserch is studying the role of human capital in maximizing the value of return on assets taken by a number of Iraqi private banks that listed in the Iraq stock market for research sample . The aim of the research is to know the relation between the holders of certificates at various levels to maximize the value of the return on assets and the market value of the shares of those banks. In order to reach the goal of the research, the problem was determined by that relationship and its direction. On the basis of this problem, two main hypotheses were identified:The most important of these was the existence of a statistically significant relation between human capital and return on assets. and the research reached a set of conclusions, the most important of which is " There is an inverse relationship between the holders of the preparatory certificate and below and the return on assets"

The study has examined the impact of the dimensions of enabling workers in job satisfaction, especially as the independent variable empowerment of (b power, and the availability of information and ownership, and possession of knowledge and investment, bonuses), and variable-based job satisfaction of b (salaries, wages, promotion, labor relations, working conditions).The study has tested a number of hospitals in Kirkuk health department. The resolution has been adopted as the Chairperson of the data collection tool in the field side. Has been testing a number of key assumptions relating to link relations and relations of influence, and based on the test hypotheses in the surveyed organizations come to the set of results including:
1. There is no significant correlation between empowerment and job satisfaction for workers in the surveyed organizations relationship.
2. This is a relationship of a moral effect of empowerment in job satisfaction for workers in the surveyed organizations.
Based on the findings of the study's conclusions , a set of proposals has been proposed among which was the need to increase attention researched the development of the awareness of organizations and recognize the workers in the middle and lower departments of the dimensions of empowerment by giving them the power to influence people and events in accordance with the conditions that Augeunha and the creation of an appropriate regulatory environment characterized by openness and trust and the exchange of information and knowledge in view of the importance of the concept of empowerment in promoting job satisfaction as well as its role in achieving organizational goals.
المقدمة

The main purpose of this research is to identify the role of IT in enhancing customer insight by mediating human resources skills, Information technology is the modern approach to the implementation of most of the activities and tasks carried out by business organizations for the many advantages that it enjoys. Human resources skills are the main engine of all other resources and successes achieved by the organization. As for the vision of the customer is one of the indicators that can be used to determine if the organization was able to achieve its objectives or not.
So the problem of research pointed to the lack of awareness of the importance of information technology role for enhancing customer insight by mediating human resources skills, In order to achieve the objectives of the research and address the problem, the researcher relied on methodological analysis in the collection and analysis of research data, as the questionnaire was adopted as a main tool for collecting research data, which was prepared on the basis of a number of ready-made measurements after being subjected to tests of honesty and consistency to suit the research objectives, (45) items were distributed to a sample of (86) working individuals in Asiacell Telecom Company. They were tested in a simple random sampling method. The researcher adopted the SPSS V 20 in the introduction and analysis of the data. Therefore, the researcher recommended that the research organization should enhance the skills of its human resources in order to enable it to use IT applications in implementing the activities and tasks assigned to it, which in turn will contribute to enhancing the customer's vision towards the organization.

The basic orientation of the research is to try to identify the role of marketing research in phases to achieve customer satisfaction (understanding of customer needs, reverse feedback of customer and measuring of customer satisfaction) and upgrading it at the General Company for Trading Cars and Machines in Baghdad.
The research problem focused on the limited ownership of the company's management, a clear vision of the importance of marketing research and its effective role in phases to achieve customer satisfaction by understanding the needs of its customers of goods and services and provide them in a manner that helps to enhance their satisfaction and upgrading.
The research sought to test the hypotheses of correlation and influence between the variables mentioned. The questionnaire was used to collect data and information related to the research, which was distributed to a sample of (30) department managers and administrative divisions of the company. In order to process the data, statistical methods were used (arithmetic mean, standard deviation, Pearson correlation coefficient, simple linear regress In the light of the results, the research reached a number of conclusions, the most important being the relationship between the variables of research. The research concluded a set of recommendations, the most important of which is the need to adopt a marketing research system by the management of the company investigated and concern to understanding of customer needs by making surveys studies for a number of customers and concern build and spread a culture of focus on the customer.

with an understanding of the extent to which the production flexibility affects the cost reduction. The questionnaire represented the main research tool, which was distributed among a sample of 20 managers and supervisors of the State Company for Leather Industries in Baghdad, and the most prominent findings of the research there is a relationship of inverse correlation of significant significance between production flexibility and cost reduction also has a significant impact of the flexibility of productivity in reducing costs. The most important recommendations of the study are the need for the company's interest in marketing research and know what suits the customer to win customer satisfaction and thus increase the market share of the company.

The objective of the research is to measure the relationship between the developments of flexible,lively,and green manufacturing systems, and to creation the opportunities for attention to quality, time and cost, and to measure the impact of the development of flexible, and green manufacturing systems on the change of accounting thinking towards the strategic approach,from providing working information to make managerial decisions to providing informations that supports the orqanized strategic Implementation and control as far as quality, time and cost, and concerned. The questionnaire has been used to know the views of a sample of the Accounting and management Deparetments staffs about the subject of the research.
The questionnaire has been designed to be answered according to Likert quinary scale to confirm the research hypotheses and achieve its aim.
Anumber of conclusions have been reached ,chieve amonge them are:there is a relative of statistical evidnce between the development of flexible,lively, and green manufacturing systems and the creation of opportunities to pay attention to quality, time and cost,in adittion to the positive relation existed between the development of flexible,lively and green manufacturing system and the change in Managerial Accounting thinking to the strategic entrance.

Trying to measure and manage environmental quality, costs and disclosed in the economic units under the reliance on the existence and implementation of quality own specifications to the environment ISO 14000 requires economic units carry out their activities in a manner sensitive laws and regulations and environmental legislation in the various stages of production and marketing and the optimal use of economic resources and reduce waste and recycle and others to achieve environmental sustainable development.
The research was applied at the Daura Refinery , one of the leader company in oil sector , which is considered its most dangerous polluting activities environmentally market rankings companies , the research had reached to the need for economic units measuring environmental quality costs and separated from the other of the four categories of costs and disclosed in a separate organization reports and clear and easy to understand in order to make use of them in the decisions that serve to improve and preserve the environment.

The study discussed the clarification of the Balanced Scorecard role in the measurement strategic performance according to the concept of strategic maps strategy and the relationship of cause and effect to give a proposal design to develop a mechanism for measuring and evaluating strategic performance of the General Company in Mosul The importance of research appears in the development of a proposed mechanism to be the cornerstone of performance measurement system that meets company needs from information and works as a system for feedback especially with the lack of a management accounting system serves the strategic and operational directions, the study found a set of conclusions the most important one is : that public company for clothing ready in Mosul have alack to efficient and effective measurement system to its Strategic performance while emphasizing the importance of identify performance measures and accuracy in handling and taking into account the extent of objectivity when obtained to achieve their objective and carefully establishing targets and selecting improvement initiatives and the trend towards benefit from the results of the current study and indicators exhibited by measuring the performance of the company and provide management accounting information systems for the purpose of measuring and evaluating strategic performance and can Modify the strategic objectives in the light of measurement indicators and study recommended hiring R & D activities to conduct a research study of the market and the use of surveys to customer opinions, comparative studies with a number of similar companies in the inside diameter or with Arab and foreign companies which operating in the same sector as a next step in the future.

The study aimed to know the role of forensic accounting in combating and reducing financial corruption, And also to highlight the fraudulent methods that cause financial and administrative corruption cases, As well as the determination of forensic accounting procedures that contribute to combating them , forensic accountability has recently increased as an important tributary that actively contributes to many areas (litigation support, consulting, business evaluation, fraud prevention and fraud, money laundering, financial and administrative corruption, etc.).
The study came out with a number of recommendations. The most important of these is the fact that forensic accounting is a necessity to pay attention to the field of forensic accounting by including the curriculum of the accounting department in the various Iraqi universities and institutes of forensic accounting in order to raise awareness of forensic accounting. As well as the establishment of a special unit for forensic accounting in the courts, the central bank, the integrity committee and the offices of the general inspectors to monitor the financial operations in question and in coordination with the other supervisory departments.

As a result of financial scandals witnessed by the world's major companies such as Enron and World com as of finance fraud operations, Sarbanes–Oxley Act - 2002 was passed in order to detect and prevent fraud operations and restore confidence in accounting and auditing profession and re-building the confidence of investors in the finance markets and improve the performance of the professionals who are responsible for the protection of investors.
So, this research aimed to identify the requirements of the Sarbanes-Oxley Act and the changes brought about by this law in the role and responsibility of the references to detect and prevent fraud.
Also, the research methodology has used the descriptive analytical method relying on the relevant scientific resources suchas books and magazines in order to enrich the scientific research and achieve its objectives.
The research found out many of the results, most notably: that the finance fraud operations are the disposal of illegal and deliberate based on the three conditions of motivation, opportunity and justification, as the study concluded that the Sarbanes-Oxley Act returned to the auditing profession itself through the contents of procedures and controls and sanctions It contributed significantly to reduce finance fraud operations.

The non-Contrasted Homogeneity in an inclination model is considered as one of the supreme problems that one may confront while building such model, especially in economic phenomenon. Thus a method called (WLS)(Weighted Least Squares) which considered as a especial case from (GLS)(General Least Squares), one of the important Alternative means for (OLS) , in case there is a problem. But the method (WLS) requires weight estimate also requires knowing the natural structure of non –Contrasted Homogeneity, which at most is un known. In (2001) a method made by a number of researchers, known as (MPV) This method can use weight estimate in a way made the (WLS) carry new good characteristics such as ; non-alignment and efficiency. Except that the (MPV) method and other Alternative methods for (OLS) failed enormously, to handle the problem of outliers, beside the problem of non-Contrasted Homogeneity. That made (MPV) method partial and useless. For that reason, in (2008) (robustness) (WLS) methods emerged and gave estimates that is not effected by outliers, and keep their wanted characteristics. This research took method (MPV) robustness (RMPV).The method (RMPV) did not interest Researchers who got all the attention, but both methods were highlighted and presented all the details for applying them on realistic data for a group of data of (income, expenditure). Also an unconventional robustness means were used to find out the outliers and non-Contrasted Homogeneity problem in case of an outlier. All these applications were executed by a ready-made programs like (statistics, Gretel , sas).And the they came to a conclusion that the results of (RMPV) are approximate. The (RMPV) was described as a complicated compared to the first method (RMPV).

The problem of incomplete data for the variables of the multiple regression model is one of the most important problems faced by the researcher in the process of collecting data for the variables of research This is due to several reasons, including controlled reasons such as cost and risk and because of the lack of the possibilities for inspection and other are uncontrolled, such as cases of damage when the tests or loss due to wars or disasters , That the adoption of such incomplete data in the analysis leads to inaccurate results and therefore the loss of data should be addressed by using some methods of treatment that lead to accurate results or near precision. The study dealt with two methods of incomplete data processing for regression model variables. list wise deletion methoed (LD) and FULL information maximum likelihood methoed (FIML).
, The aim of study is to compare these two methods in order to arrive at the best method based on simulations. The results of the simulation experiments revealed that the method of deletion is better than the method of maximizing the full information in the processing of incomplete data, based on the mean error squares of the estimated regression model.

The study has analyzed the relationship between Iraq Stock market index ISX60 and French market indexCAC40. The fact that the stock market is the main engine of economic growth and sustainable development using a time series for both indicators and depending on some statistical tools to detect the stability of the two series using the Augmented Dickey Fuller test and then adopt the theory of integration to show a common relationship in the long or short term between the two indicators by using the 2-step Engel Granger test to detect the existence of the relationship of integration or not، The study found that there is no integration between the two markets،The two time series are not stationary in their level and after taking the differences it became clear that the two time series have stabilized.

The studies and the researches have talked about the subjects of marketing knowledge and managing time, management but it has not talked about the components of knowledge and marketing balance and the importance of time management in touristic organization, it represented the intellectual philosophical frame of this study, so many general and private inquiries were raised, the general inquiries were about the level of the study variables, while the private ones were about the problem of the study, the purpose of answering them was to evoke an intellectual, theoretical philosophy for those variables because it is considered as one of the modern subjects in the Iraqi touristic section.

The impact of E-marketing on the development of hotel Deluxe service Practical study in a group of Baghdad hotels. At present, the e-marketing considered a distinctive and modern feature for any economic activity involve the marketing and apply to the criteria of modernity. On it especially, today's world has become as a small village because of communications technology, In addition to that, the overall humanitarian is now trend towards the global mechanization of globalization, which the activities acquire, could the e-marketing entering, including of its achievement to the speed of completion, efficient performance, smooth delivery of service to the guest, and that what is applied in many hotel activity fields and the services it provides
Key words: E-marketing, development, service, hotel