JOURNAL OF ADMINISTRATION AND ECONOMICS

Central banks are working to achieve economic targets in general is to , achieve full employment , economic growth , the stability of the price level , and improve the balance of payments. Countries and central banks and differ among themselves prioritize or precedence goals in line with the economic and monetary policies in each country , however , the above objectives are considered the most prominent targets of central banks seek to achieve them , and agreed to by the majority of economists , called the " magic box " Magic Square .

Public expenditure regarded as an engine of economic activity and a source of income for a large number of the Iraqi society. In addition, the huge of the amount of this expenditures which come from the revenue of oil sector . Thus expenditure occupied an important role in the Iraqi economy and should be directed in away to induce the ability of its economy and remedy the problem. That threats its future in order to straight the principle of sustainability.
Economic growth also considered as an indicator measure the level and development at the ability of national productivity, so all the countries persist (go ahead) in evaluating the process of economic growth because it regarded as a main target in their political, social and economic program, because it plays an essential role in rising the stander living and lessen unemployment. So satisfying economic growth means a high level of welfare, and the progress (achieved) by economic policy.
The aim of this study is to measure and analysis the mutual relationship between public expenditure and economic growth in Iraq
The hypothesis adopted in this study states that: The increase of public expenditure did not have any impact upon economic growth for the period under consideration and the rate growth comes from one sector (oil sector). And the Iraqi economy suffers from a large gap between real GDP and potential GDP which means that there was waste of resources.
The study used Vector Autoregression procedure; The main finding is that there is no coordinate between public expenditure and economic growth to satisfy the aims of the economic policy in Iraq. In addition, there is a negative casual relationship between economic growth and public expenditure while there is no a relationship between public expenditure and economic growth because the high percent of the public expenditure is operational expenditure and then the productive ability in Iraqi economy was ineffective which negatively impact upon GDP. As a result the rate of economic growth was unaffected variable by expenditure.
The study suggested that it should be directed public expenditure in away to increase the productive capacity of the economy by creating structural change in agricultural, Industrial and Tourism sectors' to increase their contribution in GDP. And it should be coordination and connection between public expenditure and economic growth to achieve the aims of economic policy, by adopting financial policy develop real sector in Iraqi economy.

Iraqi economy faces significant problems, including low investment, and complex and compounded problems inherited from the long years of siege and war experienced by Iraq, and wrong economic policies for governments that followed the former regime, and the low end and the deterioration of the productive sectors due to the devastation, as a result of war or because of the statute of limitations, and the low technical and living levels of employees and weak congruence or sectorial overlap between the different economic sectors. To understand the problems facing the investment it must be to identify the attributes of this economy and the strength or weakness it because of its directly effects affect the success or failure of investment in the country.

The research aims to shed light on the administration variables fun influential in achieving organizational affiliation and arrange them in terms of the degree of importance in influencing through a survey sample of the views of the staff of the University of Baghdad and consumer's and protect the Center for Market Research (28) individuals, has been used questionnaire as a tool head for the collection data, information, and analyzed their answers using circles, standard deviations, and the style factor analysis, and research found to a number of conclusions and was most prominent:
Show that there is a correlation and the impact of a group of sub-variants of the administration of fun in enhancing organizational affiliation strength and the percentage of their contribution to the interpretation of the overall disparity is (80.992%) was the order of these variables according to the degree of impact on organizational affiliation (the advantages of the administration environment of fun at the staff level, the advantages of the administration environment fun at the level of the center, the disadvantages of the administration environment of fun at the level of the center, the disadvantages of the administration environment of fun on the staff level, the resistance of the Centre and to have fun while you work) .

This research aims to investigate the effect of manufacturing flexibility (machinery flexibility, mix flexibility, new product flexibility, and worker flexibility) on the competitive advantage of the company, through the provision of a specimen or a model illustrates the nature of the relationship between manufacturing flexibility and its impact on competitive advantage.
This model was tested in a sample selected from the four companies belonging to the Ministry of Industry and Minerals, The research population consists of all corporate executives and their representatives , in addition to some of the managers of laboratories, or factories, and technicians, and numbered (56) directors and technicians. [
The questionnaire was distributed to all members of society, and it has been returned from them (48) forms, which are useful to make a valid statistical analysis, The findings of the research indicated that the level of manufacturing flexibility is high in these mentioned companies, the total average was (3.43), where the worker flexibility got the highest level, and it was (3.73), the level of the reached competitive advantage was (3.33), which is a good level, but below the level of manufacturing flexibility, the highest level of competitive advantage was in quality, with a value of (3.49).
The other findings of the research indicated the presence of positive significant correlation with a significance relation between flexibility manufacturing and competitive advantage, in addition to the confirmation of research on the ability of companies, under discussion, to achieve the competitive advantage (with respect of cost, quality, keep the customer, and creativity), through the increasing interest, and the development of manufacturing flexibility dimensions employed in this research.
The research conclude to make some recommendations, including the emphasis on attention to flexible manufacturing dimensions adopted, in addition to other dimensions that can provide support for competitive advantage, in addition to the need for follow-up the managements of companies to promote competitive advantage dimensions, through the adoption of the most influential dimensions of flexibile manufacturing, because the high uncertainty and constant change nature of the business environment.

This research aims to indicate the role of environmental determinants In the trend towards of the nursing profession Government sector. In order to represent the population of the study based on gender were selected (49) and male (35) Female In order to achieve the goal of research Been developed hypothetical scheme Express logical relationships between the (research variables), which is the dependent variable (the trend towards the nursing profession), And the independent variable, which represents the environmental determinants (economic, social, professional, organizational), In order to detect the nature of these relationships have been several hypotheses as to provide preliminary answers, This research seeks to verify their validity, and based on the measurement of research variables, diagnosis and testing correlations and Regression among them, The researcher found to a set of conclusions, the most important of which is the strategic role played by environmental determinants in the nursing staffs to maintain, develop and improve their performance, and presented by the correlations and regression between the research variables, As well as the belief of the complete sample nurses The importance of environmental determinants surveyed and its impact on the trend towards nursing practice, , Has been a set of recommendations based on the findings of the research findings, and was the most prominent, Focus on the role of the media in support of the nursing profession And launched an awareness campaign wide know the importance of the profession and its social role, As well as a focus on creating more incentives and temptations in order to attract young people of both sexes, As well as work to improve the environment in general and the nursing work environment.

This research aims to Know range the fitness of the quality of educational output to the requirements of the labor market in the college of Business Economics and some organizations of labor market as a sample research and have been that sample college not suitable with its outputs in qualitative and quantitative with labor market, either by increasing it without need in the a limited time, or by ineffective because of weakness or delayed reading the market and determine the actual needs, on both cases the college loss liability and effectively to meet needs of market then unemployment appear, from here, the importance of research by achieving fitness between the quality of educational outputs and the labor market, college of Business Economics considers one of distinguished Iraqi colleges that and witnessed high demand By students which need thinking in improving quality of educational outputs and confronting weakness of harmonization between college and labor market, that lead to unsuitable of outputs in its quantitative and qualitative with need to labor market needs, and this is a problem search.
This research have reached to a group of conclusions and recommendations and the most important that there is no academic planning which targets to meet the labor market needs, therefore, the researcher the researcher recommend with necessity to put a Total and Integrated strategy and the establishment unity in the college within the Quality Assurance Division for Harmonization between educational outputs and labor market requirements.

The study launched from the problem expressed in a number of intellectual and practical questions , and that the goal of which is the theoretical framing of study variables and to the growing need for the presence of investment funds allow to Iraqi investors use their money for the purposes of saving in these funds, which understood the presence of the actual need for the existence of investment funds as a start to deal in securities through:-
1- whether there is a need for the establishing of investment funds in Iraq?
2- what is the possibility of establishment of investment funds in Iraq ?
3- Is the performance of investment funds outperform that of the stock market in some Arab countries, such as Saudi Arabia?
The study found a number of conclusions, the most important on the inability of the professional administration supervising the portfolios of investment funds to achieve a return exceeds the return on the market rather than any lack of professionalism return.

This research tried to analyze the production system in the plant /7 within the plants General Company for Leather Industries, and then determining and using the concepts of Constraints theory as a tool to solve the production problems in the plant.
Through the analysis data of production plan , and review the levels of utilization , efficiency and effectiveness of the available resources to the plant, we have been identified problems related to the implementation of production faced by administration and the potential for improvement in this area.
the researcher was use the basic steps of the Theory of Constraints for the diagnosis of the obstacles in the implementation production plan of the plant/7 and then put the necessary treatment to overcome these limitations and to minimize its negative effects.
The most prominent finding of the research was diagnosis of critical points in the production system with wasted time and work in process (WIP) between sections of the plant. The problem has been solved by controlling or regulating the working time and percentage of defect to all sections, including contributing to maximizing the final output of the plant.
The study that proved the adoption of the Theory of Constraints, taking the recommendations proposed by the researcher will help to improve the flow of materials level between the sections of the plant , raising utilization and efficiency level of the system production as a whole 95% and 97%, respectively, and enables the plant to accomplish the production plan and fulfillment of the obligations of the plant with the contracted costumers .

The research aims to study and determine the relationship of the efficiency of accuracy, quantity, timing and flexibility of human resources information system knowledge management, which is the generation of knowledge, storage, distribution and application processes, as well as to determine the relative importance of these variables in the General Company for Electrical Equipment (R) has been divided search to four Investigation includes a first section side of systematic research, and the second topic theoretical side of the search, and the third section the practical side either section IV contains deductive side and recommendations, has been preparing a questionnaire to a sample search of (30) manager at various levels (director general, assistant general manager, head of section, an official Division) was reached to set the conclusions of the most prominent weakness interesting departments of the three levels (high, middle, low) in the company's research community to develop human resources information system in addition to the weakness of knowledge management processes, as was reached to a set of recommendations, notably the design resources information system human and reliable in most of the issues related to the management of human resources such as wages, promotions, transfers, and this system ensures the company to obtain useful information for follow-up knowledge management processes effectively.

The accounting system of government has become an important tool of the state to provide information that will help the government apparatus to manage the economic resources of the state and accomplish the tasks and programs entrusted to him through the state budget efficiently and effectively , and aims to assist in the evaluation of government performance by providing the necessary information about the programs and activities carried out by government units and ensure achievement of objectives and specific programs and achieve its expected results . As well as quantitative information system is the main service units , which seeks to achieve financial control and make sure not to exceed the funds appropriated and spent purposes allocated to them and compliance with laws , regulations and instructions . It is also the basis for the provision of data and useful financial information that serve the process of preparing the budget and development plans and follow up their implementation and control , as well as to measure theefficiency of government agencies in the implementation of the budget.

The research aims to identify the most important indoor environmental factors that affect the application of modern management accounting techniques, but in order to achieve this goal is the use of descriptive analytical method through the use of style-resolution display sample opinion in the most important factors that affect the application of modern management accounting methods, Search results have shown that the possession of financial resources and human resources capable of efficient management of financial resources face the best position to reduce their costs, as financial resources is one of the most important resources for the establishment of any project, many decisions such as building a new plant or the production of a new product .... etc, it is necessary to have a significant impact on the future of the project success or perhaps failing, so it must be based Organization estimates the needs of the funds for the coming period in the light of future plans and apply systems of financial control covers all financial aspects of the organization, like that of any organization can not do any project Without an administrative efficient and specialized structure exploit the time to check the efficiency and effectiveness of all available resources in the organization and thus will increase with the passage of time the organization culture the existence of human resources that work as a team one hand in all aspects of the organization can not be part of the overall team to achieve anything without that integrates the work of human resources in all parts of the organization .

The continuous challenges in the competitive Market and the emergence of the Competitive unit and inventor of new products have imposed urgent endeavor on the Economic units to go along with these development via developing their systems and styles. The cost management of Supply Chain has been one of the ways that help in finding the bases on which the Economic units in achieving their targets and strengthening their profit. The present research clarifies the role of cost management of Supply Chain in cancelling the costs that do not add to the values. Baghdad Co. for soft drinks has been chosen for the practical part of the research. A number of conclusions have been reached. Chief among them is that the cost management is the tool that reinforces the possibilities of preparation series for all beneficiaries in the unit.

The aim of this study is to investigate the effect of the monthly announced financial market ratios on the trading volume of stocks in Amman Stock Exchange. This is performed by returning back to the published data on the Jordanian financial market’s website related to the sample of the study in the industrial companies, around (2009 -2014).
The Study uses regression analysis to analyze the data in order to examine the hypotheses of the study to reach the results. The study found that there are effects for each ratio of market value to cash flow and dividends to the market value on the trading volume. As a recommendation of the study, there is a need to develop new financial ratios in addition to the current ratios based on fair value accounting, and to adopt modern alternative accounting measurements.

The role of the auditor has emerged in the activation of tax settling accounts style self-assessment as essential and highly required and the General Commission for Taxes has been to establish a relationship with the profession of accounting and auditing at the base of participation and integration as well as its contribution to an ongoing basis to interact with them through their position in the image of what looks to progress to the profession and improve the tax work, which relies mostly on its outputs. This research aims to move from the traditional method of settling accounts Anjar tax payers subject to income tax to the modern and sophisticated scientific methods. The researcher reached twice the effectiveness of the auditor's procedures and not to exert care profession adequate in the performance of his work affect the level of conviction and financial power of the contents and consequences of the financial statements provided, but recommendations opines researcher that panel discussions between the tax administration and auditors held in order to raise the level of the profession on the one hand and contribute to activation of self-assessment.

The importance of using models of inventories has been increased recently in all areas as a result of unstable conditions. So came the goal of our research for the most important areas for the human , but it is the blood that is considered the most valuable of what can be mastering the art in order to save others , which cannot be obtained only through donation , We'll show how important is it to use models inventories probabilistic and non- probabilistic to help the blood bank to find the optimal quantity of blood and product required , and also the " optimal quantity that try is to make the total cost of less than what can be cost is (can save what can be saved of patients , or reduce the waiting time for them , Finally, We will help the blood bank to complete its task the highest image humane found for it).
The method was used the geometric programming to facilitate problem inventories for the blood bank to reduce costs in addition to maintain optimal quantities and waiting time for two reasons:-
First: if carried out a particular item from the store, this leads to the loss of the lives of patients.
Second: difference time between the orders that determine and delivered by the blood bank, which lead to loss in life of patients
The research has come to a set of conclusions that have proven ability geometric programming to minimum the overall cost and minimum the waiting time as well as obtain the economic quantity .It also this paper recommends the need to research application geometric programming technology can be applied to many kinds of practical solutions plus they reduce the problem to go to solve complex optimization problem for up to one containing a set of algebraic equations of linear sequence.

This Research has discussed a comparative study of the least square residuals (LS), recursive residuals and the best linear unbiased scalar residuals (BLUS). Tests to the problems of Herero's kedasticity and Autocorrelation have been used .in the use of a regression model represents the relationship between the income and the consumption (k=2) of parameters. A set of programs has been written in Matlab language to find the BLUS residuals . The statistical package (Eviews7) has been used to find recursive residuals.
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It has been found that the least square residuals (LS) have agreed with the recursive residuals and the BLUS residuals in test of Heteroskedosticity, but it has disagreed with them in the Autocorrelation test.

The Congenital malformations incidence is as old as the man on the earth's surface, but these abnormalities occur in a steady increase in the incidence rate of one hand, and in terms of the diversity of these distortions on the other hand, which generates some children carrying many of the distortions that are injury during the duration of pregnancy . The goal of research in conducting statistical and descriptive study of infected births and birth defects in the civil Baghdad in 2013, and analytical by building model regression Allojcetk ordinal to estimate the risk of birth defects included in the study and to predict and identify the most important causes and factors affecting the occurrence of a series of factors have been judged by doctors jurisdiction and which is supposed to affect these distortions occurs, and the interpretation of those influences, and included the study 314 case, and the results showed that the high proportion of dead births behind the increase in the incidence of congenital malformations, where the dead birth rate was 13 per thousand births, and the proportion of infected births Balichoh 6.5 per thousand births the results also showed a significant effect of the variables (the number of previous projections and the number of previous births dead) on these distortions occurs.

The Tourist organization helps to keep up with social and technological developments and to raise the morality of the individuals through respecting their values. this leads to the existence of better relationships among them and with the organization. they understand and accept the other cultures. new skills appear related to variety. these become essential in the executive lines of education base. the work environment is considered as one of the important personal traits of the administrative leader. he will have the capacity to understand the organization a comprehensive total system without violating the minute detailed concepts. he will be ready and able to think logically and to analysis systematically and tread effectively all kinds of individuals of different personalities and levels, inside or outside the organizations. he is flexible in taking his strategic decisions. he is a good listener to the views of the others and can express himself well. As a result there will be happy workers who meet under the law and enjoy the success of production that achieve the objective and satisfy the customers.

K arballa'a Govemorate Possesses Many Religious Places And Natural Enter Tairg Historical Touristic Places Though Attentian Is Paid To The Fermer Plases Omly.
And Neglecting The Other, A Matter That Causes A Waste The Use Of Economical Resources And Pecause Of This The Importance Of This Study Emerges.
Farning A New Touristic Place Cr Devdoping An Ordinary One And Crediting New Touristic Patterns May Create A Complete And Balanced Devdopnent for All The Elements That Form The Touristic Supply And Demand In Governorate Like Karpala'a.
Due To What Has Peen Mentioned Above, The Present Study Focyses Cn Studying The Importance Of The Variation In Touristic Patterns And Their Effect On The Touristic Demand In Karpala'a.
Depending On The Data Taken From Ministry Of Tourism – Tourism Institution And Nasty Of Planning- The Central Staff Of Statistics And Information Technology, A Nipper Of Important Results Which reinforce This Study Has Peen Got.
Addition To This, A Field Study Has Been Performed Throughout Distributing Statistical Sheets On Asanple Of Iraqi Arup And Foreign Visitors.

Training in the world of communities and contemporary institutions is regarded as a tool for economic and human development and its device, has a key role in the evolution of the quality and level of services provided, and highlights the importance of adopting the foundation of all learning and development of knowledge capital, to achieve the benefits of growth and future success. Which requires re-training programs Engineering constantly to meet those tastes and consumer experiences with guests / customers and at the same level, the practical training can achieve continuous development of skills soft staff in the marketing of tourism services, while the problem of the researchs the questions addressed by the researcher that: Is there crystallize factors superiority when to go about training programs for soft skills Engineering.? And what are the ways and priorities that contribute to raise the catalog business performance tourist levels.? The importance of the study by reviewing the opinions and ideas of theoretical and practical to the subject of training programs for soft skills Engineering in the marketing of tourism and hotel service and research aims to review the content of the training and behavior Engineering in the marketing of tourist activity, has reached a researcher to conclusions, including: that the subjection of training to engineering can provide knowledge and adds marketing a variety of information, and gives the advanced skills and capabilities, and it was the most important recommendation is to go towards building a knowledge-based engineering training programs and the transition to the adoption of accurate methods for the development of marketing skills.