JOURNAL OF ADMINISTRATION AND ECONOMICS

The foreign finance resources ( loans , grants , aids , and foreign investment ) play an important role in financing economic activity of the for the countries of the world, particularly developing ones ,but the lack= of a developed monetary and financial channels limitation=in most of these countries , and a weak banking system suffering from a decreased public confidence , are considered as the main obstacles facing the developing countries in their efforts to finance the economic development and causing negative effects on their economies .

The output gap is one of the most important economic indicators that occupies economists and policy maker minds ; It is the difference between real GDP from potential GDP, because of the clarification of the reality of the economy and the actual potential.
The research aims to estimate the Potential GDP and output gap in Iraq for the period (2003 – 2014), and stems from the assumption that the output gap is negative for the period (2003 – 2014) and therefore the latent GDP is greater than the real GDP . For the purpose of verification of this hypothesis , has been estimated stocks of fixed capital to Iraq for the same period under study; to estimate potential GDP using the production function Cobb – Douglas.
The research has come to the existence of a negative gap on the length of period (2003 – 2014); because of the superiority of Potential GDP the real GDP, which is increasing annually increasing growth rates, implying the existence of a deflationary gap in the Iraqi economy on the length of period which is a waste of resources available to the community, leading to the emergence of deflation in the Iraqi economy.

Challenges faced by the world and raised the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations of oil move away from the adoption and implementation of EMS then a tool to improve environmental performance has been chosen sample of research Representative of Iraqi Drilling Company, for the purpose of assessing the environmental impact of one of the towers of drilling of the company mentioned ,The represented by the tower Amesku 204, located in Baghdad governorate, seeks this research is to assess the environmental impact by identifying a number of indicators that have been selected to suit the nature of the company's research sample for the statement positive and negative effects in order to prevent the first and the promotion of the second, was the use of a tool to evaluate the environmental impact is Rapid Impact Assessment Matrix (RIAM), which depends on a number of components, represented by the following components: (physical & chemical, biological & environmental, social & cultural, economic & operational), Each component contains a number of sub-indices, and according to the private accounts the matrix mentioned, reach current research out there that the effects of serious negative environmental occur at the drill site is the pollution of air, soil, can alleviate the these effects through the development of an overall plan for environmental management and speed up the application of processors needed to reduce pollutants resulting from its operations .

The research aims to study , Test the possibility of building a quality network using a method of analysis, which means the mutual relations between the alternatives House decision, And of the technical characteristics (sound engineer) on the one hand, and between the criteria of the dimensions of quality (Voice of the Customer) on the other hand, has chosen a researcher on the distribution transformer plant in Diyala State Company for Electrical Industries as the location to search, and the distribution transformers product to be a research sample that The build quality house using his network analysis more technical requirements to determine the importance to be focused on by the lab and went Find a set of conclusions and recommendations the most important findings of the network analysis of the electric iron is the component most important thing that must guide the organization's efforts to focus on, and buy it from the origins enjoy a high quality, the study concluded that a set of conclusions, and recommendations .

The information technology and innovative marketing are the most important challenges facing the surveyed banks work which will pereflect negatively on achieving leadership of the banking business. So the research aims to determine the relationship between IT and marketing innovative banks surveyed, and show of the effect of that relationship on the entrepreneurship of those banks, as well as highlighti the points of differences ameng the re search variables, and to serve the surveyed banks work, and use the descriptine research methodology descriptive on the of a questionnaire which has been distributed to a sample of banks in Baghdad governorate) state banks and Private banks) evenly by (35) to identify each of them to be total (70), It was the use of statistical several of them (the arithmetic mean, standard deviation, and F test, and test T, f, ).
With Find a set of conclusions and recommendations,the research has ended including no effect if a sign spirits marketing innovative in entrepreneurship are bigger than information technology for banks research sample, which requires confirmation attention to marketing innovative and exploit it better and more in the achievement of business entrepreneurship for banks research sample, taking into account information technology have , as evidenced by the impact of information technology, innovative marketing in entrepreneurship for private banks was greater than the government banks and the effect was a difference in information technology than in the innovative marketing individually, but when I was taking the impact of information technology and marketing innovative Ssuyth afternoon a big difference to the impact of information technology his innovative marketing.

What is happening in our era of rapid changing in all areas, represents a turning point towards new concepts and special offers to our opportunities for growth and prosperity , taken has been taken interest in small enterprises and is being increasing day by day, recognizing of the importance of its role in the national economy . The increasing interest in such sector comes from its spread in various cities and villages and the diversity of its activities that it includes various sectors.
Small Projects are the primary engine of economic growth and activity in most countries, particularly Developing Countries, where those institutions have the features and peculiarities characteristic such as: flexibility, the ability to rapid changing, capability of innovation and development, and is also the main component in the absorption of labor.
So to supporting small projects will have a positive impact on the structure and the growth of the national economy as a whole and the emergence of organizations which are promising enough to contribute in creation of job opportunities in order to absorb a lot of workers, especially young people who enter the labor market for the first time.

The impact of healthy organization mission on its service levels
Hospital of education children protection as amodel –Baghdad
The research aims to show the importance of the purports of the hospital mission and its effect on the levels of the healthy services (main benefit, real service, enhances service) by answering the following questions:
1. Do the hospital mission purports reflect the role and importance of each service level ?
2. Does the mission simulate and agree with the human values and believes?
3. Does the hospital management attempt to develop new services that meet the renewable needs of the customers?
The research also aims to know how much the hospital management takes care of the committees and workers in formulating a clear human mission in all of its different levels. The education hospital of children protections in Baghdad has been chosen as the field of our research , A sample consists of 50 person has been chosen from the scientific department managers , bosses ,devisions, units in addition to some doctors pharmachlogists in the hospital departments their opinions is than in accord to aquesiannaire for this purpose. A survey of analysed by using AMOS brogram in addition to statistical tools in analyzing the research hypotheses .
The following are some conclusions:-
1. the hospital management attempts take into account for importance of its service levels at formulating human mission and to plan for its healthy , medical services ,and the supplies that used to diagnose and treatment with acceptance grade .
2. planning for it healthy and medical services for the purpose of cleansing and remedying .
Finally the research has presented some recommendations such as :
1. The healthy and medical services must promote much more mental and physical heath for the people children and adults .
2. the hospital magnament and imployees must all believe that they live in a competitive environment in accordance to their work reality and behave by their requirement.

This study aiminstrative systeur , intellectually and practically to diagnose the reality of the application of total quality management requirements in Azadi Teaching Hospital, since the hospital is a service organization responsible for providing integrated health services
technical and financial resources whose sizes are increasing and capabilities with the passage it is time to keep pace with technical and health progress in the world today, The study population is made up of workers in the public Azadi hospital The study sample has been selected by random class mads of items 34 Single The study is based on the descriptive method analytical data were by designing a questionnaire and is developed to measure the objectives of the study and testing of hypotheses dists buted over five axes (support and the support of senior management, focus on the customer, the participation of workers, making decisions based on facts, continuous improvement) , Data have been dealt with in the computer and processed using the statistical program spss The study found hospital staff aware of the importance of applying the principles of total quality management (senior management commitment, focus on the customer, the participation of workers, making decisions based on facts, continuous improvement)

The research her seeks to define the role and the impact of adverse supply strategy on green manufacturing strategies in the surveyed organizations through a field study in those organizations and the diversity of the administrative levels.
Due to the lack of interest by many government organizations and the private sector themes reverse supply and manufacturing eco-friendly, or so-called manufacturing green and importance of the subject from the perspective of the researcher as well as studies on the variables of the study and the relationship between them in the Iraqi environment, which deliberately to address this issue in a holistic manner in an attempt to search and effect relationship between the strategies of reverse supply green manufacturing.
In order to achieve the aim of the research and answer the questions about the research problem, this research applied to the sample, consisting of 55 people from various departments in the field of corporate research. It is was relied on the questionnaire as a tool head for the collection of data and information, and dealt with the use of a set of appropriate statistical tools to the nature of the research, such as the arithmetic mean and standard deviation and coefficient of variation and testing T.test addition to the coefficients link and influence which carried out using statistical software (SPSS) computer . The researcher reached many things nests such as :
• The existence of a significant inverse correlation between supply strategies and strategies for green manufacturing in the surveyed organizations relationship.
• The existence of a moral effect relationship strategies to reverse supply in green manufacturing in the surveyed organizations strategies.
Depending on the conclusions the researcher has presented a set of suggestions which in turn are consistent with those conclusions, including the need for an objective reverse supply green manufacturing embrace a culture prevalent in the manufacturing process as a profitable source in many cases on the one hand and the adoption of the culture of the most important is to preserve the environment on the other.

The aim of the research is to remedy the deficiencies in the government accounting system adopted as a result of using the monetary basis in recording financial transactions by converting to the basis of maturity in recording financial transactions in government service units, which would provide data that give a real and accurate view of the financial position and measurement accounts The result is useful in planning, control and decision making.
To achieve this aim , the research assumes that following the accrual basis in the recording of financial transactions in the government accounting system can provide data that give a real picture of the financial position and outcome measurement calculations for government units applying the government accounting system by calculating the depreciation of fixed assets, The expenditure and revenues are recognized as soon as they are due, the income and expenditure account is closed in the result measurement account, and all balances of accounts receivable and credit are recycled to the next year. The Faculty of Science /Mustansiriya University has been chose chosen for the application of the accrual basis in the government accounting system approved , through a proposed model which how to switch to the application of the accrual basis.
The research has come to a result that to provide a government accounting system that can give a real picture of financial position and outcome measurement calculations, the accrual basis must be fully adopted in the government accounting system so that it can provide useful information that helps to make decisions, allocate resources accurately, Effective control over public funds.
Some of the recommendations of the study are :
1- Treatment of fixed assets as capital expenditures, and accounting for impairment, thereby providing noticeable control over these assets.
2- Proof of expenses and revenues immediately after maturity regardless of the date of receipt or payment, and this will provide data that reflect the true and true financial position and calculation of the outcome.
3- Rotating all balances of accounts receivable and creditors from year to year, which would provide high control over these balances, and provides data in the control, planning and decision-making.

This research aims at measuring the digital gap of the information that results from the aggregation of items of reports and financial statements that have been prepared according to requirements of the unified Accounting system of banks , acceding to the point of view of the readers of the financial report. It also aims at suggesting a relevant approach for aggregation that decreases the digital gap in a way that leads to improving the information content of accounting . The research also dealt with concept of aggregation and its principles. Its rules and the information content for the financial report and approach of measure of information loss that results from aggregation process and using one of these stardares in measurement the information loss resulting from aggregation of items of statement of banking processing revenues for the Bank of Baghdad - special corporation company .
The research reaches certain results, and proposed certain recommendations, The important one is the necessity that there must we adequate disclosure about items of reports and financial statements that are prepared under the unified accounting system for banks that work on reduce of the information loss that results from aggregation of items of reports and statements from the reader s point of view.

Auditing job is a social profession that aims to provide services to others, and its role to rationalize decisions of higher management that related to choose accounting policies is ethical and social responsibility flowing out from ethics of checker , auditing and accounting profession. The research aims mainly to show ethics of auditing and accounting profession and their reflection on rationalization of higher management decisions to be more rational, fairness, and justice and also to show the role an auditor plays to achieve this . The research has reached several conclusions one of the most important is “the checker through his adherence to apply ethics of auditing and accounting profession, he\'ll do towards rationalize decisions of higher management related to choose accounting policies , that contribute reduction of earnings management practices and achievement of social welfare ”. The research reaches many recommendations one of the most important is “ an auditor has to know all ethics of auditing and accounting profession to be a constitution for him as fasts his technical point of view about fairness of the financial statements is concerned.

Cost is regarded as the most important factor of success which business organizations depend on to achieve competitive advantage, in order to enhance the possibility of their survival in the business environment, and therefore highlights the important role of the quality costs achieved through the continued reduction in product / service costs. So the study aims to know the perception level of the Administrations of the Iraqi companies and service companies of the importance of quality costs in achieving financial savings, and whether there are reasons or obstacles faced by those companies and prevent them from adopting the application of quality costs approach .To achieve the aims of the study descriptive analytical method has been and used questionnaire has been designed and distributed electronically to the study, 98 productive and service company in Iraq, data were preliminary results were analyzed using SPSS statistical software and the use of appropriate statistical tests. And reached statistical results of a study that there is perception among Administrations Iraqi companies of the importance of quality costs approach largely amounted to 76.01% of all the paragraphs, as well as the results of the study showed that Iraqi companies a sample study, which is supposed to be managing its work on the basis of quality, but it costs the quality of approach has not been applied and a large degree It amounted to 74.62%, the presence of the reasons hindering the application of cost-quality approach highlighted by a lack of awareness of the principles and concepts of quality costs by Top management to tack companies, which in turn led to the absence of a decision of spreading the principles and concepts of quality costs within those companies.

This research includes a function modeling the reliability of each compound from the series system compounds assuming anon symmetry of these compounds both by the nature of operational data have it as a mathematical model represented. There are some operational data which are binary value represents the success and the failure of the compound and is modeled by the Logistic Regression Model to represent Reliability, there some compounds that operate between each consecutive failures and modeled by exponential failure After modeling process is completed, reliability series system function is estimated in ways that classical appreciation and Bayes Method using the following methods:

1. The method of maximum likelihood (Maximum Likelihood Method)
2. Uniformly Minimum Variance Unbiased Estimator Method (UMVUE Method)
3. Standard Bayesian Method

- Standard Bayesian Estimator By Using Non-Informative Prior p.d.f .
- Standard Bayesian Est. by Using Natural Conjugate Prior p.d.f .
For the purpose of comparison between the preference of these estimators were employed style simulation way (Monte-Carlo) using a statistical measure (MSE),we reach an estimated preference is UMVU Estimator Method than others estimators .

The discriminatory Analysis has been used to classify some of the congenital deformities into three groups based on changes of discrimination features . The study has employed a random sample for each group by using the linear discriminant function some deformities have been classified on the base of the deformities accompanied changes .

Cancer is a medical term includes a wide variety of diseases that labeled with up normal growth of cells which divide themselves without observation and have the ability to penetrate the tissues and destroy the intact ones. They are able to deploy themselves in all the body parts.
Cancer is one of the major causes of death in Iraq. It represents the second cause of death with the rate of 9.6% following some of blood vascular and heart diseases that are the first cause. It has been found that there is a great interest within the western communities in studying cancer tumors diseases as the mother of diseases while we find that there is a little interest within the Arabic communities in studying this disease.
In light of this, we will study some widespread kinds of cancer diseases in every Iraqi governorate through an analytic study by using cluster analysis(K- means ) throgh gathering the numbers of cancer diseases infections and studying their widespread by type and the area of concentration in every governorate in order to

The need for GIS has been evolved in the different fields and specialties such as urban planning, environmental protection, land uses, facilities management, and so on, because of their ability to organize and analyze geographic information. One of these areas is tourism, as the world is moving at a fast pace towards the employment of modern technologies in all details of tourism in both preparation and dissemination of tourism information, arrangement and implementation of tourism programs and qualifying the tourist, or in the design and construction of the hotel facilities and entertainment for tourists.
The aim of this study is to use GIS and employ it to determine the basis of tourism development for the tourist attractions .This means developing the natural and cultural tourism resources within the available total tourism resources and then determine the most important factors affecting the demand for tourism based on the utilization of these resources by building a model that can be applied to study the size of the demand for tourism in selected areas of the Iraqi Marshes. They are( Hor Om Alneaag) in Maysan Province, ( Hor Abu Zrk ) in the Province of Dhi Qar and (Marshes Almsaheb and Alsalal) in the province of Basra . During the field visit to these areas and observation of the reality of the situation, as well as through a review of the relevant authorities in each of the Ministry of Water Resources, Environment , Planning and Tourism and Antiquities , and the Council of Dhi Qar and Maysan ,the data and maps are collected and processed for building geographic information system private for the study of the area.

The Culture of the service of quality is considered a main matter for success of hotel organizations. That is because we live under the era of great development which is connected with the enlargement of information and culture. For that the quality of production is considered as a passport for any organization to transfer and sell all its productions inside and outside the country. As for the hotel services provided, the competition is still agitated among the hotel organizations to reach the highest levels of quality services as well as to achieve an important goal , i .e. the satisfaction of the guests. The researcher here points at the necessity of changing the work pattern of hotel organizations, its missions and its goals by leaving what is ordinary and reading what is beyond the expectations of the guests. For this direction requires systematic flexibility framed by the changes of culture according to its visions and the philosophy of new professional ideas. Moreover, it needs an organizational open minded and the happiness of the guest is a modern subjects at the tourism field.
Thus, this research is prepared to know the theoretical side of concepts mentioned above and the applicable levels in the organizations ( a pattern studied ) . And by the using of the survey papers that are distributed to the workers in the operational departments, in addition of the application of mathematical means that is to find solution to the study problem and to know its connected sides.

The aims of this study is to examine the customers intentions to download mobile applications in the hospitality . industry , The Technology Acceptance Model has been applied this research to explain customer intentions . The target population of this study is College students . Multiple linear regression analysis, exploratory factor analysis have been employed to test the hypotheses of the study . Though major hospitality companies offer mobile applications, more than half of respondents have responded that they have not used mobile applications from the hospitality firms . In addition , The results have shown what encouraged customers to download mobile applications in the hospitality industry .

With the endeavoring of mankind to rise for better life the importance of investment with be emerged not for itself but for its positive qualifications such as in the creation work opportunities and producing the consumption product
In Iraq with the importance of private Tourisim movement within the change to capitalism and competitive power it may be important to know the turisim consumer role and his influence in investors decisions when choices projects Especially for determining their rields and investors details and that what the research shall be involue as the data be available .

Tax revenues play an important role in the general state budget, especially in times of falling oil prices. Therefore, Each type of tax must be activated. Among ِ these types is sales tax (service tax). The sales tax is one of the direct taxes that is characterized by ease of its collection and the abundance of its revenues and durability all year, but the lack of annual revenues of sales tax is considered as an indication of tax evasion that by must focused on to see their positions and reasons. The research aims to reduce the phenomenon of tax evasion and identify tax evasion positions from the sales tax and expand the sales tax source in the case of addressing gaps and imperfections.
The most important conclusions that have been reached by the research are the existence of tax evasion in the tourism sector from the sales tax in a way that changes the classification of tourist facilities below first-class in order not to subject to sales tax . As well as the lack of knowledge of the GCT on the tourism facilities which are subject to the sales tax due to the lack of a database about them.
The most important recommendations of the research are as follows with the second grade classification to taxes , the tax administration should expand the sales tax by subjecting the tourist facilities , as well as the tax administration should allow the tourism facilities outside the capital and. That are subject to the sales tax to settle their tax accounts in tax branches of the provinces where these facilities are located. In order relieve the priest of their attendance at the General commission for taxes and tax control of branches in the provinces more on the process of settling accounts .