JOURNAL OF ADMINISTRATION AND ECONOMICS

After 2003 ,Iraq began to adopt a new approach represented mainly by Supporting a Sustainable local development as a result of a number of economic , Social , institutional and environmental factors on both the national and international levels . The new permanent constitution of 2005 and the act of governorates No(21) of 2008 related to administrative decentralization are the main pillars for creating a supporting environment to achieve the Sustainable local development . However , this Supporting legal environment is not enough to achieve an acceptable level of welfare for the Society because of a number of internal and external challenges. These challenges can be represented by Just one resource (oil) whick clepends on one uesource to finance the programs of the Sustainable local development , weakness of the productive base resulting mainly from deficiencies in the main economic sectors (industry , agriculture) and the absence of the empowerment and equity standards.

The term illicit financial flows refers to capital outflows that are collected, transferred or illegally used. The country faces three losses of its resources because of these flows . The First is the loss of the flows, which could become a source to finance local investment and reducing the need for foreign exchange .The second is the losing of the returns of these flows .Finally is the governments loss of Tax revenues of thes flows and it returns.
The research sheds light on estimating the illicit financial flows in Iraq, which pass through currency auction, then determining the volume and significance of the losses that Iraqi economy faces because of these flows.

Adopts the current research study leader-Member Exchange variables and as the independent variable and its role in enhancing confidence and research objective was to test the relationship between the Leader-member Exchange theory and regulatory confidence and the impact of one over the other, in order to achieve this goal is to build a virtual model determines the nature of the relationship between variables. In addition, led to several key hypotheses and subset, and Zain Telecom society for research and testing its hypotheses, owing to the large size of the original community, has developed sample research (265) personnel who work at the company discussed. The search came to conclusions which
noted the possibility of adopting entrance Leader-member Exchange theory Zain Telecom, with all dimensions higher than the mean responses of premise (3) with the application of most of the company's theory and research, among other recommendations, the most important of the Zain Telecom approach of leader-member Exchange theory being theories dealing with tight time leaders and their people can rely on them and provide them with more confidence and authority.

Consider Designing products is considered as personalization one of the most important challenges faced by industrial companies. With increasing competition in the business environment, the process of product design personalization has became a process of unconventional require techniques and methodologies and systems of modern production and one of these methodologies and production systems are Design For Six Sigma methodology and shortened (DFSS) and Mass customization strategies to stay in the competition and ensure the continuity of its work.
This research aims to know the effect of the use of DFSS methodology in the development of Mass Customization strategies, The central regression equation And Use some statistical methods, The company Ibn Al Waleed general was selected / site Kadhimiya as sample to conduct the research , It was adopted the case research method to obtain the necessary information for the practical side

=This study has addressed the sharing of knowledge with its dimensions (individual dimension, Organizational, technological), an explanatory variable, and containing the creativity Organizational dimensions (,, embrace innovation and innovative capacity), is a response variable.
Also it sought to achieve a set of objectives, including testing the relation and effect between sharing of knowledge and the extent of its contribution to the realization and promotion of containment of workers as well as test and effect correlation between the dimensions of knowledge sharing and innovation Organizational in the surveyed University, and applied study on a sample consisting of 60 people from the university president and his vice president and deans . The questionnaire form has been used as a tool to collect data, which were analyzed with a set of statistical methods such as descriptive and analytical arithmetic mean and standard deviation and correlation coefficient of Spearman coefficient and simple and multiple regression using the statistical application (SPSS Ver – 10). The importance of the study is that it came out the background of thought to the nature of variables, based on the fact applied in the study site & the results of the most prominent is a sharing of knowledge at the administrative leaders in surveyed university, also found a set of conclusions and recommendations .

The researchers seek , through different aspects of the search, to reach a set of objective concerning the content creation of a clear vision about conceptual and practical dimension of relation and effects between (Leader-Member Exchange and Organizational justice) to construct a framework of a pragmatic model as a solution to research problem and it enquiries. The practical problem is in derivied from the ctual of every day work in the Iraqi ministry of defense.
On this basis, a formula of research problem is formulated for purpose of clear vision for Role leader-member exchange on Organizational justice for workers in organizational surveyed, represented Leader-Member Exchange is represented by (trust, effect, contribution and respect), and Organizational justice (distribution, procedure and interaction). Questionnaire ferm has been used to collect data, stratified random sample of has been selected (100) individual employees in three departments in the ministry Mentioned, and using statistical program (SPSS) to

Organizational innovation has become one of the basic requirements for the sustainable development of the industrial organizations through the development of their products or services . As the development and maintenance of the IT service requires that the employees have a high level of creativity and thus improve the quality of their business, which they enjoy, such as intelligence and talent, or through the acquired characteristics such as finding solutions to the problems that face their work and provide a knowledge base variety through which expertise and develop skills, so the current research discusses the basics of innovation which can enhance the possibility of creating an environment conducive to sustainable development in some IT organizations, as organizations engaged in a range of activities in the management of internal and external communications, in order to provide information exchange between end users (organizations or individuals) Organizational innovation by enhancing the capabilities of these organizations to provide high quality services to various applications that serve users and maintain the momentum of information flow to them, and reduce production costs by providing appropriate alternatives and business development Continuous form by another.
The importance of research comes the from the availability of the fundamentals of organizational innovation in some IT organizations that can promote sustainable development as well as analyzing the current status of the research organizations by presenting the most important obstacles facing them and preventing the development of organizational innovation. Organizational innovation in research organizations that can enhance the orientation towards the sustainable development of IT organizations, as well as the difference between IT organizations in the availability of these components, the research is based on the hypothesis that the fundamentals of the father Carr through which the Organizational promote the sustainable development of information technology organizations if they were available.The research included four axes, the first of which dealt with the methodology of research while the second and third dealt with the conceptual framework for organizational innovation and sustainable development. The fourth concerned the practical aspect of the study as applied in a number of IT organizations operating in Iraq.

The study aims to identify the contrition extent of the organizational trust in the basic government schools of Amman Governorate from the point of view of teachers . The study sample consisted of (147) teachers . The organizational confidence questionnaire is used to collect the data after verifying its validity and stability. (3.24). There were no significant differences at a significant level (0.05) due to gender variables, experience and scientific qualification of the members of the research sample. Among the proposals proposed by the researcher,
- Adopting educational strategies and policies that will increase the contribution of organizational trust between teachers and teachers in the basic government schools of Amman Governorate in Jordan.

This Paper tackles the knowledge administration and its relation to Confronting the corruption that exists in Iraq stemming from the fact that the knowledge administration provides an excellent aspect in terms of the value of knowledge and its role as being an investment of the human resource and rehabilitating it to deal with the relationship on the basis of being a Positive and Constructive element in human life ( for the sake of neutralizing the elements of building through studying its Concepts, impacts and characteristics in addition to following up its role in hindering the development and preventing the Organizations from attaining their Objectives. Furthermore), it neutralizes the moral value of the human resource so we can reach to implication an excellent strategies to prevent corruption in all the fields that the state and society can stop corruption and limits its effects

The researcher intended to determine the reflection level of the organic national support of the employees of the Iraqi ministry of Youth and Sport as responded variable to the occupational stress sources and citizen chip organization behaviors as independent variable in order to understanding the importance of the research subjects as a result of the most sensitive and close to the actual reality the expected results of the research forfeited field. Thus researcher choose a sample size (50) employees working in the ministry Centre sine they are more concerned or one hand and on the other hand then in high impact of this subject the effectiveness .
The main results show that the effect of occupational stress sources is increasing throng the organizational support in on acceptable level .
The sample " employees " can face stress through what they have of citizen behaviors towards the works wells they get of perceptive that creates comutiomt and confident work .

The research aims to identify the natural work of internal audit instrument , and International Organization standards which organize its work, and to what extend the balanced Scorecards possibility could be applied to cover all the activities internal audit of the devices, through a combination between its international standards and requirements of the axes balanced Scorecards in order to design a sample, that can could be applied to measure the performance of internal audit instruments in various organizations, in a manner that enables various departments to evaluate its contribution amount of achieving organizational goals, plans and implementing strategies.
The research adopts deductive approach through studying the fields of balanced Scorecards application and employing its six perspectives, in a way that contributes to measure and evaluate the internal audit devices performance through create a proposed sample. The research concluded that internal audit instruments lacks in evaluating performance system to contribute in providing management with necessary information to enable them to identify strengths , weaknesses and to identify the reasons which led to that, to suggest appropriate corrective actions that contribute to improvement and

The importance of resarch stems from talking developments that have taken place in the international accounting standards and how to direct them towards sieving the economic unit goal, and also aims to show quantitative (numerical) image of the changes that might happen in certain assets values could for be determine the value of its, according to international standards, assuming that evaluate the assets according to international standards to create affective changes at the indicatores values which based on the assets.
The application of international accounting standards has many affects and features, and achieved a lot of benefits, all together leads to get the qualitives characteristics of accounting information and the financial quality report.

Iraq has suffered from the growing phenomenon of financial and administrative corruption significantly especially the problem of imprest accounts. clearly this phenomenon reflects the imprest of intermediate accounts, which mediates between the process of payment from the Treasury process, according to the purpose stated in the general budget and the process of registration in the final expense account as it should be closed by the due date, or at the end of the fiscal year. Currently, we see that most of the self-funded government units centrally suffer from the problem of not extinguishing the imprests granted by its due date or at the end of the fiscal year due to the phenomenon of administrative and financial corruption. Some imprests granted by the order of spend despite the lack of appropriations, or the lack of legal justification for granting or these imprests granted as a result of pressure exercised by the higher authorities. This research aims to demonstrate the impact of the phenomenon of financial and administrative corruption on the growing balances of imprests suspended due to the ignorance of laws and regulations the organization of administrative and financial work in centrally-funded government units . The research has reached found a set conclusions most important is the relationship between financial and administrative corruption and the accumulation of imprests from year to another, as a result of trespassing the valid laws and regulations by state officials.

The law of Sarbanes Oxley has clearly and directly identified and clearly and directly the respective roles of the Audit Committee , management and the external auditor and internal control , but has not specified the role that could be played by the internal audit function ,The various requirements required by the law of these parties require the need for internal audit roles mustiuake additional roles to help to fulfill their responsibilities , In this context it should be noted that the application of the law Sarbnez Oxley accompanied by changes in the needs of the parties of the IIA , so there is a need for expansion and activating the role of the internal audit function in order to support and assist the company to meet these modem requirements, the research focuses on clarifying the main parts of the law and the reforms that came out , and its impact on all parties, with a focus on those elements of the law that would directly affect the internal audit.

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

This research discusses the use of special model data (Panel) that consist of (Fixed) and (Random) , and their application it to study the effect of capitalism investment and the size of the labor on the Gross Domestic Product (GDP) for a number of sectors (Agriculture, Industry, Water and Electricity, Building and Construction, Transportation, Financial and Insurance) for the period (1992-2009) , since it's been known the more increment in GDP will lead to more increment of the total economy and thus increasing the overall size of the income and increasing the individual income , so the economic activity will be expanded . it has appeared accoroling Hausman test that the Fixed models for such data has an on the Random model, while the third model (Water and Electricity Sector) have influence on Gross Domestic Product as the value of the coefficient of determination (R2) = 86%, while it’s the best sector because it’s having less MSE also the specialized model of both the industry and the transportation sectors suffer from the problem of non- homogeneity of variance and to solve this problem we will use Fixed with Robust model.

The recent post-Iraq war period and the accompanying violent conflicts which the Iraqis suffered from greatly, this has led to the emergence of several factors, including what appeared for the first time and which were previously found among the members of the community in various classes. These factors have affected psychological and physical condition, directly or indirectly. One of these problems, which has spread over the past years and strikingly problem (infertility), infertility is defined as the inability to have children at all.
This cannot be treated , which was previously intractable , such as the case of obstruction of uterine tubes in women or the scarcity of sperm in men or psychological states affect their ability to reproduce. With the development of science , IVF has been created or what is known as (IVF). The success of these operations depends on several factors natural or artificial can be identified .
In order to identify the impact of these factors, effectiveness and the importance of each of these variables it is to make enquired a scientific study of application of the factors that affect the research sample.

The research ]search investigates the possibility of achieving the continuous competitive merit on a sample of first-class hotels in Baghdad depending on The mangers features in developing in the managerial creativeness. It also tries to define the relationship between its two variables .The reseal deals with 6 first-class hotels by distributing 82 questionnaire forms. The research investigates the impact and the relationship between the managerial creativeness as a dependent variable and the continuous competitive merit as a changeable variable. These variables enact to form the framework of the search. Through this search we find better methods of activating the role of the managerial creativeness in achieving the continuous competitive merit of the tourism organizations and define the managers' , awareness of the importance of the managerial creativeness in enhancing the processes of achieving the continuous competitive merit and its impact on the success of the organization. The research adopts some major and minor hypotheses. In order to achieve its objectives and test its hypotheses, the search depends mainly on the questionnaire forms to collect data and information beside the interviews with the managers of the hotels and the heads of their departments . To analyze the collected data the researcher s have used statistical tools such as mathematical means, standard deviation, Spearman category correlative factor and divergence factor. The research has reaches some theoretical and applied conclusions , the most important of which is that the managerial creativeness has an important role in defining the way of achieving the continuous competitive merit . The research proves that the factors of developing the managerial creativeness all have a positive impact on the continuous competitive merit. It also concludes that there is a common understanding , among the employees and their managers which leads to creative and inventive solutions that keep the hotel organization within the competitive range all the time. It is recommended establish a creative culture as a means for raising the level of the products and services provided to the guests and achieving qualitative and recreational addition for the guest.

Modern hotel organizations pay great attention to job stress for its essential importance of impact on job performance within and outside the hotel organizations through the positive and negative influences of job stress among the employees and try to find solutions for each type of the individual and organizational job stresses in order to reach a level of job which is characterized by activity and ability to offer the best services and facilities which in turn contribute in achieving the objectives of the hotel organizations.
These organizations try to cultivate the job stress through the efficient communication among the employees on their different organizational levels and provide them with all the data , information, and thoughts they need to do their job in the proper way and through the use of different kinds of techniques of communication that help to mobilize energies and increase job improvement to achieve the objectives of the hotel organizations.

The tourism industry has developed and has many branches and the technical development has an important role in tourism growth new types of untraditional of touristic activities have reappeared which enable the tourist travel all our the world and he is still in his location, also enable him to book his ticket and designed his program and watched and see the places which he will visit before doing his actual trip. It did not stop at this point but exceeded that , it would introduce the tourists to the virtual world that can be transmitted from his native to remote places cannot be h to it .
This study aims to determine the role of modern technology in supporting religious tourism , which is ordered the most important types of tourism in Iraq and knew the effect of one of the patterns of modern tourism , which is the virtual tourism to visit the shrine of the follower Salman Al-Muhammad .

The present research aims to determine and statement the dimensions of the basic infrastructure for information technology and the basic dimensions of creativity administrative sample research , as well as showing the impact of the relationship between information technology and administrative innovation at the Royal Tulip Al-Rasheed Hotel. The research problem is for mulated in a number of questions focused on the impact of the research variables relationship, and the research is based on a key assumption emerged, including five sub-hypotheses subjected to several tests to ensure their validity. The research has followed the descriptive analytical approach . The current research, a sample of (39) administrative staff at the Royal Tulip Al-Rasheed Hotel, and (39) questionnaires have been obtained as suitable for analysis . The statistical program Ready (SPSS) has been used . The study has reached number of results including: that there is a statistically significant effect between the research variables (information technology, administrative creativity), and these results matched with the hypotheses. The study has reached a number \\\\"of recommendations, including: the need to adopt the use of information technology at the Royal Tulip Al-Rasheed Hotel in order to achieve creativity administrative which will reflect positively\\\\" to improve customer service, and increase the number of computers used and improve the quality to cope with the hotel business growing, as well as \\\\"for rehabilitation personnel Royal Tulip Al-Rasheed Hotel through their participation in training courses in the field of technology and hotel software to cope with the changes and not just the current abilities.

Tourism sector is one of the major and important sectors in any state due to a quantum leap that it wakes in economic and social development and its contribution to the development process . The sector is a major source of national income sources and work power, it also has a major role in the development of capabilities and skills of the population culturally and sociallys since Iraq is characterized by the presence of many tourism resources, so it is a major tourist base for tourism investment. However, we find that the tourism sector in Iraq has not received the attention and support from the State. The sector has remained unable to perform the required role in development, it can be inferred through several indicators; including hotel capacity index , number of workers , the balance of payments index, and other indicators, accordingly, the interest in the tourism sector and giving it a role that deserves, requires policies and procedure the development that ensure proper management of the tourism sector and rebuilding , developing it, in order to .contribute an effective contribution in the development of Iraqi economy.