JOURNAL OF ADMINISTRATION AND ECONOMICS

The Fiscal Policy is considered an important instrument of the Macroeconomic policy , because it provides tools and mechanisms that response to many shocks that face the national economy such as the Terms of Trade Shocks .
Since the fiscal policy may take the procycle or countercycle path , that depends on the nature of the country and/or the type of shock .
The hypothesis of this study as follows " The response of fiscal policy to the Terms of Trade Shocks leads to take Expansionary or Contractionary fiscal policy According to the shocks type , which may be negative or positive , and it is effects on the level of economic activity"
The study concluded that the fiscal policy response in Developing Countries , special those Oil-introducing ( Iraq).
And the researcher recommended that there is insist need to separates the relationship between the terms of trade and oil sector to avoid the terms of trade shocks that could be resulting from oil price fluctuations .

The idea of zero omission from the Iraqi Dinar project was presented by the Central Bank of Iraq in the began of (2007), for the return of the Iraqi worked value in the (1980) on hand, and Targeting inflation on the other hand. After its success in kept of the Iraqi Dinar value in the old years (2006-2011), since it has economical and technical justifications such as (the currency is exposed to damage in every (5) years…etc, the daily accounting transactions has simplicity procedures…etc.), in addition, the zero omissionﹸs process has positive and negative effects on the Iraqi economy (structural imbalances). The aim of this research is study the concept of zero omission, its justifications and the effects that caused by it, and define requisites for succeeding the process, to reinforce the Iraqi Dinar value if it is apply in the fit time.

The goal of this study is to reach the effectiveness of the government's savings in economic activity in Iraq during the period from 2000 to 2010.
Iraq was able to achieve positive results in the field of Government savings after 2003 due to the return to resume the export of crude oil and rising oil prices, which led to an increase in oil revenues of the total public revenues, as the increase ranged from about 98% of public revenues During the study period, and tend to unilateral funding Government Savings source turned to study ways and policy to mobilize Government Savings and most important expansion of resources derived from taxes and develop the efficiency of the tax administration system in the areas of collection and review Aalaafaouat tax and combat various forms of tax evasion through the development of the rules of accounting and tax, and reduce dependence on the principle of guessing, It can also adopt dissuasive laws against tax evaders performance, with the principle of the need to take care in the performance, including tax and lead to a deepening awareness of the tax.
Government can also increase savings by rationalizing spending and that calls to control the benefits available from government spending so that these benefits are distributed to the individual or classes that need, and the pressure on spending phenotypic and modify the structure of spending Government consumption in favor of spending, which leads to increased productivity and finally there is a set of recommendations, the most important development of other economic sectors, such as industrial, agricultural, tourism and transport sector, which generates tax revenue and increase the proportion of its contribution to the GDP.

Find sought to determine the possibility of adopting green design activity for the manufacture of products in the pharmaceutical industry in the city of Mosul, through a survey of the views of managers in the surveyed companies. As the attention of the departments of these companies actively green design of products contributes to the production of environmentally friendly products, which the company can provide to customers, as well as providing for the possibility to outdo competitors, survival and development in light of the rapidly growing and environmental developments. But the limited studies that have dealt with this activity in the Iraqi environment within For researchers, it has implicitly present their research activity in an attempt to determine the possibility of adopting green design activity by pharmaceutical companies in the city of Mosul.
In general research tried to answer the following questions:

1. Are managers in the surveyed companies have a clear idea about the concept and
importance of the principles and measuring the activity green design of products?
2. Do you adopt the surveyed companies Activity green design of products at production
and introduce their products to the customers?
[The research found a set of conclusions, including:
[[[- Companies can adopt the surveyed Activity green design of products at the production and provision of pharmaceutical products to customers. Depending on the conclusions reached by the researchers, the number of proposals submitted consistent with these findings.

The research aims to study the market risk and the impact on the capital adequacy according to Basel II, touched on both sides, two basic market risk and kinds (interest rates, foreign exchange, gold and remittances Treasury and price risk and the risk of goods) and capital adequacy, as a community study Rafidain Bank and is based on the premise Find the key research problem "there is no significant effect in terms of market risk on capital adequacy as determined by the Basel II Accord in the Rafidain Bank," through the use of statistical indicators (Fe, Te, R)
In statistical analysis, research findings to a group of the most important conclusions of the Rafidain Bank, the Basel Convention standards dish I calculate credit risks and market risks neglected, while the dish minimum capital adequacy in the Basel II Accord and neglected aspects of private market discipline and supervisory review.
The study made a number of recommendations include the need for calculating the market risk modern methods as defined by Basel II within the Morgan method with the application of the three basic pillars of Basel II.

The research aims to dianose the Level of relationship and effect of the decision psychological Hardiness on strategic Agility aware of the importance of the subject itself as on of the important and modern.Themes which were writings around it somewhat Limited as wellas Purusing to stady it in a Field wich the nature of its activities requires the a necessary Link between the psychological Hardiness for manegers and strategic agility .were selected as a society for research ,and managers working in ministry of oile ,was as asample included (85) managers. The questionnaire has been used as atool to collect the data &information . and by applying a number of descriptive statistical methods and experimental research , the search found asset of results the Highlighted on was the clear relationship and effect of the psyclogical Hardness on strategic agility .

This research addresses the impact of the vocational adjustment on strategic performance of management of human resources . In order to achieve this , it was adopted the indicators of vocational adjustment (job satisfaction) satisfactoriness .
It was expressed the strategic performance of management of human resources with the with the following perspectives (financial perspective , customer perspective , the perspective of learning and growth , internal processes perspective.
The research problem has offered by asking the following question : How can use the vocational adjustment to achieve the strategic performance of human resources management , and to identify relationship and effect between them .
The research was conducted at the Mustansiriya University , College of Administration and Economics , as it has been to obtain the necessary information through a questionnaire prepared for this purpose , where it was polled 35 member of the research sample of professors of mentioned college , by 15% of the total of 213 .
It was resorted to a set of statistical analysis tools in order to achieve the goals of research and testing its hypotheses and verification of the model level .
1. Descriptive methods (mean , standard deviation , relative importance) to determine the level of response of the sample to the research variables , and the level of answer dispersion from their computational means , and the importance of the variable in the application .
2. Rank correlation coefficient for (Spearman) to test the hypotheses of the relationship between the variables of the research .
3. Simple linear regression coefficient to test the hypotheses of influence of the independent variable on the dependent variable .
The search reached a set of conclusions come in the forefront of them , there is an effect for vocational adjustment on strategic performance of management of human resources .
The research concluded with a set of recommendations relating their variables .

Customer perceived value is an important determinant in purchasing behavior of customer.It is awardable can be defined by (quality and cost). The inter predation process of equation that looking at purchasing behavior related to customer perceived value is not fixed and according to research work we review orientation of the company through its operation because of the availability of value quality that can achieve the success from reflection of its operation routes paths efficiency and provide unique value to their customer and how customer perceived this value.

The research shed light upon the reality of developing of career path for the Iraqi nursing staff. Then, The weak points of The subject concerned were identified in order to construct career path sample for nursing staff. Some hospital-belonging to Medical City Office were chosen as field study of The research such as "Ghazi Al-Hariri Hospital for specialty surgeries, Iraqi Center For Heart Disease and center of kidney disease". The researcher adopted the method of studying the case as method of the research by identifying the reality of career path through field coexisting and has taking knowledge from records and documents, besides to review some samples of career path of nursing board that were adopted in some countries of the world. In order to complete the requirements of the research, the researcher used questionnaire in two stages, First stage included sample consisted of (80) nurses from both genders in order to identify the career path and identify to role all from hospital, top management and nursing staff for career planning. As to Second stage the questionnaire is distributed to selected sample of those concerned in the administration of nursing staff (19) person in order to evaluate the career path sample who propose the tow researcher. The researcher reached to a set of concussions of them: absence of clear career path of nursing staff working in some hospital belonging officially to Medical City Office. The research concluded with a set of recommendations such as: The necessity to work on the proposal regarding application of career path in Medical City Office primarily, then generalize the suggestion to other nursing staff in Iraq.

Two variables interact to form the conceptual and philosophical framework of this research; these were vigilance of leadership, and achieving knowledge leverage. The investment in knowledge and using it frequently by the leader, actively contribute to increase the value of organization; other factors that lead to the organization improvement include a combination of leaders awareness of (both internal and external environment variables), futuristic envision planning, the research targeted the problem that the leaders have a limited awareness of the effects of vigilance at the knowledge business level and at the projects and scientific research level on the organization scientific advantage,then, we investigated the correlation and effect relationships and the possibility of its implementation in the organization studied. we selecation study comprises the seven divisions at the Ministry of Sciences and Technology. We identified sample., the administrative leaders (170 directors) ,by using questionnaires as a tool for collecting data and information related to the study,The researchers has formulated a group of theoretical and practical conclusions that described the work reality in the environment of study.

Today the business organizations are trying to get their inbounded from service and goods that’s their need for achieving the daily operations of organization, thus we must toke care by purchasing function because her importance in inbounds management process and its activities influencing in profitability of organization. The organization can be save its expenditures by effective inbounds operations. This study trying to emphasis on operation of industrial inbound, process of this operation, and the role of purchasing function in organization acquire and get good inbounds and then it can achieve her goals and objectives.
The industrial inbounding is a process carried by people who are interactive with other persons in content of formal framework in organization that is affect by powers exist in organizational environment inside and surround environment outside. This study try to involve some issues in which the purchasing function participates, The issues investigated were material requirements review, specifications development, make-or-buy analysis, materials standardization, determination of inventory levels, quality requirements determination, negotiation of price and terms, supplier selection, joint problem solving with suppliers, supplier monitoring and analysis, communication of specification changes, productivity/cost improvements, development of sourcing strategy, market analysis, price forecasting, long-range purchasing planning, determination of purchasing policy, and value analysis.
The results of the study suggest a transition from individual purchasing responsibility to a team approach on all issues. The study confirms case study in research and practicing in Baghdad Thurmston Plant in Iraq. The study conclude to influencing of purchasing function in industrial inbounding for business organizations and the study emphasis on relationship between buyer organization and her suppliers, thus this relations must be high trusted and very dependable.

The research measures the relationship and influence between two variables presidents are: knowledge management processes and core competence represented resolution main tool for research and distributed to a random sample consisting of sixty-four members of staff in the Directorate of Information Technology research community, has allocated resolution two types of first information identifying included General Information for the sample and the second related to the search variables included forty-three question.
The researcher chooses a number of statistical means for the analysis of the data depending on the outcome of the SPSS program.
One of the most important conclusions which reached Find the Directorate under adopt mechanisms of knowledge management processes in building core capabilities, but it is not to the extent commensurate with the developments in the field of information technology developments and it was the most important recommendations of the introduction of an administrative unit in the organizational structure of the Directorate-called "knowledge management" concerned with the generation, application and dissemination of knowledge and stored to raise the value of the works carried out by the Directorate.

Media are considered as the most efficient means of transmitting the ideas and in formations about the investment and how its transmit to all of investors .
[Diala government faced the problem of weakness in investing due to many causes such as political , economical role to excess this problem.
This paper studies this weakness and its importance ,it also studies the factors which affect it to find certain relation Between the local media and the decisions of the investors in Diala government.
The researchers reach to the following recommendations :
It must be given an important role to all means of local media (Radio,T.V ,Journals ... ect) to take its chance .
It must be given a Special importance to all means of local media a ( Radio,T.V ,Journals... ect) to activate its role in transmit investment and encourage the Investors to follow these means in addition to the internet

As a result of the large number of competition faced by the economic units it had to be an integrated system in which technology and human talent to unite in order to access to information by others, where is the information essential for any administration raw material successful so will be discussed in this paper on the concept of economic intelligence as one of modern information systems which is different from other systems in many areas and determine its relation to accounting information systems. by studying descriptive analytical literature that dealt with the subject and through which information units system has been reached that is an important source of units in the economic intelligence process where the components of the system represents the structure of the information infrastructure of the smarter economic for its information on the Aldakhalih.oan economic intelligence environment is an information system that helps economic units through its application to benefit from the information that Iwafarha, which are commensurate with the decision, and can count the economic intelligence of the most important contemporary information that have an impact on all levels applied economic units systems for this system.

In recent decades, significant changes and shifts have been seen in all areas of economic, social, political and technological developments that have been affected by various aspects of accounting and auditing . A new services were emerge and appear to keep up the growing demand for services offered by accounting firms, So, for that reason , we have to recognize the necessity of those services. In general, the researcher highlighted his attention to this subject in order to identified the ratification services and it's types that provided by the auditors, while services like testing , examination, management discussion and analysis(MD&A) were in particular. As well as directing management interest to (MD&A) and configured it properly in accordance with the requirements of financial statement to help investors, lender, creditors and other users to make proper decisions and also to show the role of auditor in detecting fraud and cheating cases by scanning management reports. In order to achieve that in a theoretical side , the researcher depends on a descriptive analytical method for the research and the literature concept which ewer related to the subject of study.
In practical side , it was relying on deductive and analytical approach to identify fraudulent indicators , by studying legislation , international standards and norms , local accounting rules that associated with the preparation, discussion and analysis the management report of the Iraqi company for production & marketing meat and field corps, and also for the National Company of Chemical Industries & plastic. Beside evaluation them as a requirement of the above- mention report , it determine the most important conclusion which the researcher found out some of fraud in these reports , then it tested by using analytical procedures, financial ratios and Miller Model to discover earning management.

This research aims to identify the automated processing systems of accounting information and keep track of their impact on the effectiveness of the extracted information is then touched search to identify a relationship and effect between the automated processing and results that guide future practices, research sample of career staff in the Department of Finance was chosen and used form questionnaire to collect data has the research found the need to pay attention to the concept of the mechanism of accounting information and training and qualification of staff, which requires the use of their automated processing of data and work to set up a computerized program can keep up with the tremendous developments in the world system.

The Storming of The Information Technology for all areas of Life, including Financial Aspects, which were represented in The Environment of Electronic Commerce and Their Impact at The Characteristics of Accounting Information and The Change in The Deployment of Financial Statements and its Impact at The Auditing Profession to keep pace with The Evolution to meet The Requirements of The Users of This Environment in giving confidence, continuously and report, increasingly for the credibility of qualitative information And Express an opinion on the fair presentation of the financial statements by the accounting system Messaging so it was necessary to expand the range of services offered to extend to emphasize that aims to improve the quality of information and content for the purposes of decision-making and of trust services in the client site Web Trust and services confidence in the client system Sys Trust in addition to the services of ongoing audit Continuous Audit that help to form the base of contributing to express an opinion on the fair presentation of the financial statements under the immediate accounting system.
The professional organizations are working increasingly to develop and build confidence in the auditing profession and upgrading to provide value-added services, but the judicial problems that the external auditor is suffered from as a result of providing these services is more complex than the traditional environment due to the expectations emerging gap between the Realization of individuals for the responsibilities entrusted to responsibility of the external auditor and what is actually responsible for , so it is important to examine the reasons for this gap and try to bridge and meet the requirements of its users.

In this research function reliability of the distribution of exponential general way Maximum likehood method (ML) has been estimated and compared with my way of kernel (Kem) and Kaplan Mir (Km) Nonparametric in estimating function reliability in order to get the best way to assess the function reliability using simulation manner Monte Carlo has been relying on mean squer error (MSE ) and through which access to the best way to estimate a way Kernel Nonparametric.

Prediction is regarded as one of the main goals of time series analysis using the model diagnosed completely to represent data that series, but the time series is often influenced by external events (extraordinary), such as holidays, strikes, legislations and policies taken by States, and war and economic blockade . These events are called interventions, which occur in various vital sectors, where the values of the series are influenced by them, and then a big change gets in the value of either growing up or decreases in the time period of these events, and thus the diagnosis of the time series model for this variable is difficult, So it has to find another method for the analysis of these series data, which is called intervention analysis, which is a good tool to demonstrate the impact of these events on the series . The research showed two sides , the first represents the theoretical foundations of the subject of intervention analysis and stages of building a model of intervention for time series that is exposed to a single event or several external events , the second is the practical side, where a factual data has been used in the case of multi –events namely crude oil production in iraq from the period 2004/1-1969/1 by using multi-intervention model to study the effect of each of the Iraq - Iran war, Iraq's entry into Kuwait, the economic blockade (embargo) on our country and American occupation to it. The results showed that these events have significant effects.

Researcher’s work includes selecting the general company for liquid batteries (Babylon Lab 1) to determine it’s products and try to improve these products within the primary resources available to the company to achieve the maximum profit possible through build up linear mathematical model with in linear programing models to determine the optimal production in the sensitive analysis.

If the problem of missing values, during the data collection stage, happened completely at random (MCAR), we can simply use the deletion method to solve it. But if the missing happened at random (MAR), we can often make it as MCAR by partial imputation. That is based on replacing estimated values with some of the missing values instead of all of them, using one of the single imputation methods for simplicity, which are available in most of the statistical packages. Then we can use the deletion method as a solution. The simplicity of these steps enables unspecialized researcher to imply them alone, without asking help, which is usually hard to obtain.

The relationship between the guest and the hotel is governed by many factors that play a direct and indirect role to limit and demolish his loyalty to the hotel services or develop this relationship to achieve a sort of cordiality and loyalty to the hotel services .Attaining the peak of this relationship and getting the guest's highest degree of loyalty is not out of nothing but it is a mixture of many factors some of which are related to social intelligence. The problem of the research lies in the limitedness of interest in and knowledge of this kind of intelligence in an industry the success of which depends on the human touch and on dealing with others with respect and cordiality, The research presents this problem through many questions that focus on the extent of the relationship between the social intelligence and guest's loyalty, And in order to answer these questions the research chooses for its application the hotels of the mixed sector in the city of Baghdad through a deliberately chosen sample of (105) subjects who are in direct contact with the guest :( executive manager and his assistants, managers of departments and sections and their assistants , and bosses of other activities).The researchers collected the data mainly from the sample using the form of the questionnaire which consists of (75) items distributed on the main and the minor variables of the research. through the results of those data research found in one of the conclusions to be loyal visitors optimal state aspires organizations hotel attainable and from the pillars to achieve this is the level of social intelligence among employees.
The research suggests the following recommendations : It is necessary that the hotel managements give more attention to social intelligence of their staff when employing them or when promoting them to a higher rank specially those who are in direct contact with the guest.

The ethical values emphasize the environmental conditions and the social interaction through which the individual can assert his self. The study significance comes from the increasing interest in ethical principles and directions in all aspects of work for being a device to attempt defining and identifying the types of financial decisions as a system influencing the effectiveness of employees and organization, especially tourist organizations. Hence, the form of the relationship between the ethical values and the financial decision is represented in order to form the philosophical framework of this study entitled (The Ethical Values and Their Effect on Making the Financial Decisions).
A group of main questions aroused to define the level of the relationship among the study variables. As to the special questions, they expressed the problem of the study, the aim of which was clarifying the relationship and the impact among the variables.
During the theoretical review, the philosophical dimensions of the relationship shape between the study variables were manifested. Within the light of field framework, a collection of Iraqi hotels was defined as the study location represented by (6) hotels of mixed sector hotels and (6) hotels of private sector. The study is based on the questionnaire as an instrument to measure the study variables of (79) in charge persons at top management level (the board members, authorized director, asst. authorized director and financial managers). A group of non-parameter statistical methods were used in analyzing and processing the data of the study questionnaire represented by the mean of score, the standard deviation and the materiality to clarify the level of the study variables and Spearman ranking correlation coefficient to measure the relationship among the study variables, the ranking logistic linear regression coefficient to measure the relationship and the effect, and Mann-Whitney test to compare the hotels of the mixed sector and of the private sector on the study variables.