JOURNAL OF ADMINISTRATION AND ECONOMICS

The Iraqi economy, witnessed difficult conditions during the eighties and nineties of the last century as a result of successive wars, severe economic embargo and high inflation rates, which led to sharp deterioration of the value of the Iraqi dinar in terms of other currencies, namely the dollar. After 2003, the Central Bank obtained independence after the implementation of Law 56 of 2004, and the monetary authority seized the opportunity to achieve significant decrease in inflation rates. This achievement came as a result of the efforts pursued by the monetary authorities to employ part of the international reserves in order to strengthen the value of the Iraqi dinar against the US dollar through the mechanism of selling foreign currency (dollar) and buying the dinar in the foreign exchange market. However, maintaining such a policy of high (official) exchange rate of the Iraqi dinar against the dollar could lead to the risk of having an overvalued dinar in terms of dollars, resulting excessive demand for the dollar and consequently, a continuous decline in the value of the Iraqi dinar, and weak response of the latter to the intervention measures taken by the monetary authority in the foreign exchange market. This may result in widening the gap between the two prices.

Salah Ulddin province’s industrial sector has suffered from the low levels of production, its low quality and its inability to be up to date, and sometimes totally isolated, with the trending technologies around the world. These issues are a direct result of the random (non-planned) economic policies in addition to the lack of continuous electricity energy, the high prices of fuel, the lack of security, the lack of economic hospitality, the flooding of consumer goods from neighbouring countries, the lack of necessary funding to develop private sector industries, the lack of technological development, the increased prices and low quality of raw materials in the domestic market, the lack of production integrity and the unnecessary long bureaucratic steps taken in registering companies for business. All of these issues led the industrial sector to play no role in the economic development of Salah Ulddin province or in its overall local income.

The aim of the research is to study the three-factor model Fame and French in the Iraqi Market for Stock Exchange and its applicability in the market. and whether there are bonuses for the three factors that the investor can use to obtain a better return than if another pricing model were used .The sample is made of companies company listed on the market and for a number of different sectors. Statistical methods, including the statistical program SPSS and Excel, 2010, have been used for the purpose of obtaining the final statistical results and using the monthly and annual data available to the Iraqi Stock Exchange for the period from 2010 to 2014. In conducting the financial analysis, the market encourages individuals to invest in the market for better returns.
As for the results of the statistical analysis, the research has found that there are high and strong correlation between the model variables in the market, and has recommended the research the importance of applying the model on the market to give a clear picture of the financial models that correspond with the Iraqi Market for Stock Exchange .

This research is based on designing and applying a program (Technique) (CRAFT), in order to Re-allocation of (Al-Mammon Factory / The General Company for Vegetable Oils Industry), aloe to the high handling costs in initial layout that reach to (63,026) dinars / day, and length of the distance travelled between work centers which up to (21,778) m / day. New layout proved its effectiveness and efficiency, reduce the cost of materials handling by (10.541) dinars / day, reducing material handling cost of approximately (16.7%) of the total handling cost for initial layout. As well as reduce the linear distance between work center, by (3.524) m / day, reducing approximately (16%) of the total distance for initial layout.
The research has found a set of conclusions. The most important one is the weakness of the efficiency of the initial factory layout, Which causes the wasting and losing of a lot of time and effort jacks and persons who transfer materials, and increasing the overall time of production, is produced in the loss of the factory because of high material handling costs between one is the work centers. This research concluded with several recommendations, the most important work on the application of the new layout, which obtained from the application of technique (CRAFT).

The two variables contribute to form the intellectual and philosophical framework of this research, and the dresses aim to test the level of the impact of strategic clarity in enhancing foresight of future. The importance of research lies in bridging the knowledge gap between the existing intellectual propositions and the possibility of application it aims at clarifying the strategic potential of the organization and its impact on enhancing the foresight of future. The problem of research has been represented by the limited awareness of managers of the availability of strategic elements in the level of work and the scientific research carried out within the organization, which qualifies them to be a high value organization. Nine departments of the Ministry of Planning have been selected and appointed by the directors, the questionnaire is used as a tool to collect data and information related to research. The correlation and influence relationships have been tested and implemented in the application environment, and the two researchers have reached a set of theoretical and applied intellectual conclusions that identified the reality in the application environment. it has been found that the elements of clarity within the ministry at an acceptable level of its high scientific levels occupy the administrative positions that contribute to the future prospect. The main recommendation has focused on presenting a set of scientific proposals according to the possibilities available and suggestions, which contribute towards increasing the ministry\'s completion of its plans through the correct foresight of future, and identify the obstacles that stand in the way of achieving them.

Banks and financial institutions seek to use derivative contracts in order to find new investment sources to cope with financial risks, through the design, development and implementation of a set of tools and new financial models, The most important of which are (futures, future contracts, options, swaps) to manage these risks, and the use of scientific principles for formulating and solving the complex financial .Thus, these instruments have, somehow, helped to facilitate the transfer and the distribution of risks, because the primary purpose, for which they were arisen , is to hedge operations, although they are widely used for speculative purposes and investment operations. So, this research seeks to achieve a set of objectives , The most important of them is to state of the importance and nature these contracts, and the extent of their size in each of the hedge and speculative operations, and the extent of the effect on the rates of return on assets. To achieve the objectives of the research, US financial market has been selected, as a society to be , because it represents the best field of research in derivatives of what is available in the markets of large transactions of derivative financial instruments, and found that the best sample to look is the (TD BANK), because of the availability of the necessary data, required for the application of research for the period (2004-2015). This research has reached a set of conclusions, notably that the derivatives activity in both hedge and speculative operations has a significant impact on rates of return on assets, and this effect is increasing , when the revenue, generated by these contracts, increased. The most prominent of the recommendations of the research was the profits and losses, arising from derivative contracts, stem from how to use those tools, and therefore the use of these contracts must be optimized, and not to over-size transactions, especially in investment and speculative operations.

The problem of the study is in the pursuit of the Iraqi central Government in applying in the laws and legislation the Constitution to authorize the central part of its powers to local governments and departments, forcing the restructuring of local administrations to fit into the process of granting powers and on this basis, The research problem can be the represent (Intended restructuring process statement, and the applicability of the restructuring process in local administrations). What you need to restructure local administrations in the province of Thi Qar requirements (Municipality of Thi Qar Directorate) in accordance with the powers granted and find out obstacles that accompany the restructuring in the light of the granting of the law powers.
The study found a set of conclusions, including:
* The regulations and legislation issued by the central government and local administrations summoned from local administrations in general and the Department of the Municipality of Thi Qar in particular to reconsider its structure is commensurate with the new legislation and regulations and provide the necessary supplies and the process of restructuring.
The study also found a number of recommendations, including:
* has the launch of the powers of financial resources must be accelerated like the administrative and legal powers to be able to accomplish the Directorate of stalled projects and development service to the province especially.

The current study explains the relationship and the impact of physical distribution activities on the Organisational performance, as the study has adaptsed in its theoretical framework the subject of physical distribution activities as well as subject of performance Organisational as a dependent variable.
The empirical framework of the study has included clarifying correlations and the effect of the activities of the physical distribution of (transport, storage, handling, and processing of orders, communications, and packaging) in Organisational Performance in the light of the correlation analysis and the effect among these variables, as used questionnaire form President tool to collect data and information from the concerned subject, it has been tested model study hypotheses using a combination of statistical methods and the light of the results of the analysis was to reach a set of conclusions of the most prominent:
A correlation relationship between the moral and the impact of physical distribution activities of b (transport, storage, handling, and processing of orders, communications, and packaging) and Organisational Performance in the surveyed organizations. Depending on the conclusions reached by the study it was to provide a set of recommendations from the use of the most important departments of the surveyed organizations appropriate order to the priorities of work physical distribution activities so that they can be used Kslaha competitive to face the competition organizations.

The study aims at searching for the nature of the factors affecting the movements of shares by reviewing many theories and models that formed the cognitive framework and paved the way for changes in the study of the fundamental determinants of stock prices.
In spite of the overlaps in the form of factors and determinants, our main focus on macroeconomic factors and their ability to explain stock price volatility. Three of these factors were selected: gold prices, oil prices and exchange rates, while stock prices were expressed by the )S & p 500( and the Nasdac index.
The study period included weekly data for the variables from July 2017 to June 2018. The study found that there was no effect on both gold prices and exchange rates, while the strong effect of oil prices on the movements of the value of the indices. Which calls attention to movements in oil prices when making a decision to invest in shares.

Representing social responsibility is an essential aspect in huskiness organization should be adopted when they interact with the community through pledges committed by the organizations to carry out activities to protect and improve the welfare of society. Highlighted the importance of this subject through the adoption of the international organization for standards (ISO) for this term and the issuance of the standard provides general guidance of the basic principles of social responsibility and the topic and issues associated with them. It also addresses the means which enable people to introduce the concept of social responsibility within the framework of the strategies and mechanisms, practices and processes for all organizations. Since these principles and guidelines will not be equal to use, and the responsibility located with organizations in determining what followed them and implemented equally with stakeholders. This research was addressed to the concept of standard ISO 26000 and trying to know out whether the hospital in question was aware of the subject of social responsibility. Is there a gap between the actual reality of social responsibility applied in the hospital and the ISO 26000 standard? We used seven scales to measure the congruence between the actual implementation of those requirement. The search had reached a set of conclusions was the most important:
1. Meet the hospital under study some of the general principles of the specification either cause of the gap in this item was a result of the lack of documentation as well as the partial application of some sub-items for this item.
2. The hospital maintains serious relationships with their employees and is working

The research aims to determine the Effect of strategic flexibility namely (production flexibility, human capital elasticity, market elasticity) in marketing performance (market share, sales volume, customer retention),The problem of the study is that there is a lack of marketing performance for the company, especially regarding (market share and customer retention), which required highlighting in flexibility in order to draw the attention of the company to the importance of strategic flexibility in improving its marketing performance by adapting to rapid environmental developments,The current research (senior management and executive management) was conducted at the level of the General Company for Textile and Leather Industries.The questionnaire has been used as a main tool for collecting data. (70) forms have been distributed .The statistical program (SPSS.V.23) has been used to analyze data and extract value (arithmetic mean, Coefficient of variance, and correlation coefficient as well as statistical methods of induction (t) and (F), as well as simple linear regression test), The statistical methods revealed a number of results, the most important of which are : The existence of a significant statistical correlation relationship between the strategic flexibility and the marketing performance, as well as the significant effect of the strategic flexibility in the marketing performance and the level of impact increases in their presence, This research has came out with a number of conclusions,The most important of these was that the strategic flexibility gained great importance and attention from the company, and the company lack of interest in reducing the prices of its products as well as the lack of interest in the opinions of customers when designing products.

The research has dealt with the important concepts because of their significant role in influencing the work of the organization, It depends on creating a link between the concepts of Transformational Leadership and competitive superior, the research aims to See how leaders are able to unify the efforts of subordinates toward achieving competitive superior, By adopting a strategy Differentiation, and Cost Leadership in Target markets.
The research problem is the weakness of provides transformational leadership for managers in general company for vegetable oil industry, making it less competitive in target markets, and the research sample included (30) manager and officials in company, and built research on two main assumptions at the overall level, and at the sub-dimension level, Which illustrate correlation and impact relationships between research Variables, the questionnaire was the main tool in collecting data and information, the research use statistical program (SPSS), to analysis data, the research came to the set of results perhaps most importantly, transformational leadership plays an active and important role in achieving competitive superior, Depending on one strategy Differentiation , and Cost Leadership, The fact that all correlation relationships between search variables Positive relationship And straight And significant significance, Which requires the transformational leader in company Increase his interest Adopting all methods that would achieving competitive superior, Through the consolidation of the efforts of subordinates And to make them invent new ways of looking In how to complete the work.

This study has facedown the importance of adopting international accounting standards for financial instruments and their impact on the process of taxation to achieve tax justice by the application on a sample of invested foreign banks in the local environment
The problem of the study its summarized as follows the tax authority in Iraq doesn\'t deposal on financial lists of foreign companies , operating in the country which are prepared according to international accounting standards for financial instruments for tax purposes , that resulting to failure in achieving fairness , as well as encourage tax evasion. To achieve the objective of the study and test the hypothesis, the researchers have chose one of the invested foreign banks in the local environment to determine the impact of international accounting standards for financial instruments This study has facedown the importance of adopting international accounting standards for financial instruments and their impact on the process of taxation to achieve tax justice by the application on a sample of invested foreign banks in the local environment
The problem of the study its summarized as follows the tax authority in Iraq doesn\'t deposal on financial lists of foreign companies , operating in the country which are prepared according to international accounting standards for financial instruments for tax purposes , that resulting to failure in achieving fairness , as well as encourage tax evasion. To achieve the objective of the study and test the hypothesis, the researchers have chose one of the invested foreign banks in the local environment to determine the impact of international accounting standards for financial instruments in the process of taxation , and achieve fairness of taxation , the results have shown that there is a positive impact in the use of international accounting standards of financial instruments for invested foreign companies in the local environment to achieve fairness in taxation .
The study has come to the year it that adopting International Accounting Standards of the financial instruments contributes significantly in attracting foreign investments because they generate confidence among investors , which enables them to enter the foreign markets and international competition , and hand , adding more appropriate and tax fairness through capability of the financial statements because the kept the international environments improvements and changes and to avoid tax evasion and therefore improve the relationship between the taxpayer and tax authority.

The study aims to shed light on the government's accounting system applied and the possibility of developing proposals to develop it so as to ensure its improvement and its ability to PAS in the service of government units, and measure the cost of government activities and programs that are implemented to know the truth about their paybacks and revenue in community service, and to achieve that the researcher has relied on the use of system "GFS" and its application in some service units of government, which will help them in how to use financial resources efficiently through the quality of accounting information, this system in the financial statements to reflect the predictability in shaping the fiscal policy of the state through government programs and activities, as well as highlight the role of censorship Finance in the development of government performance by identifying weaknesses in order processed quickly in order to avoid wastage and loss of public money, which contributes to the utilization of available state financial resources effectively and efficiently.
It has been concluded that the failure of government accounting system applied in terms of outcomes does not meet all the needs of report users of financial statements of government in providing information that will help their users in question the government about the accountability for entrusted them as well as in wise decision-making to limit the development obstacles that come in the forefront of financial and administrative corruption and misuse of available resources and the difficulty of government performance assessment objectively.
The full application of the "GFS" system is an important financial tool of public financial management, however, about the implementation of government programs and activities that support economic development through improved financial performance, and optimal use of available resources and by providing useful information that will help in pursuing government unit operations, therefore the researcher has recommended the need to "GFS" system applied fully to the development of accounting and audit work environment through the replacement of financial reports and records prepared offline reports and records of accounting other fit "GFS" system, which is more reflective and clearer about the situation and financial performance of the unit by providing more relevant information and useful to meet as much as possible the needs of different users of information and private auditors to track unity government operations and evaluate its financial performance

Contemporary society is witnessing a wave of changes and developments unprecedented including all political, economic, cultural and technological dimensions, and these changes have led to a reconsideration of the accounting treatments which made this information more complex, and it is obligatory on the accountants need to cope and adapt to changing business continuously environment, including the language of business and accounting based on the practical application of the accounting standards, and these standards rules must be formulated and implemented properly due to its ability to promote and expand the business. And that the accounting standards in the selves are not without controversy, as both the financial crisis and recent developments in international accounting standards drew attention to accounting standards content and thus affected the economic systems, creating a financial crisis set of problems linked directly or indirectly to the results of the business and economic units financial position, but the accounting as a model of financial reporting as a tool to measure and disclose still only without finding treatments for those problems, and so the role of the accountant in light of the crisis is still limited to measuring the results of these crises and the resulting performance of the units that operate under the environment that occurred the crisis without explaining the reasons for what happened or predict what will happen, so it is bound to deviate from the framework of the measurement and disclosure to propose special tools predict the occurrence of the crisis and explain the causes, and so concentrated in the research problem.
"Over the appropriateness of the current financial reporting for accounting (measurement and disclosure) in the shadow of the financial crisis".

The banking system of any country reflects the latteis monetary and financial developments and serves as a basis for monetary authorities to shape its policy, The study has examined the analysis of the relationship between commercial banks and monetary stability in Iraq for the period (1991-2015) using multiple regression models . after using stability tests for data The results obtained according to the program (Eviews 9) have shown the inability of commercial banks to affect the stability of monetary due to the backwordness of banking habits and the lack of development of electronic systems and lack of awareness of banking as well as the government intervention to convert oil dollars into local currency, which is the main factor affecting the Cash stability.

The knowledge of the principles, disclosure and transparency, in particular, is regarded as an important contemporary contemporary subject of the accounting topics under the Modern trends of the Chairperson of the public finance data. The problem of to search in the absence of a culture of transparency regarding public finance, knowledge of its principles, in order to achieve the goal of the Search - The researcher has addressed the explanation and analysis of the principles of disclosure and transparency and its role in providing data and information on public finance for the purpose of preparation of high quality financial lists.
The researcher adopted the approach this is rendered through the Scandisk and Defrag utilities profile and analysis, which is the difference in the optimal for this research as it will help in the analysis and identify results and extract the limits of the study is to test the general budget of the Iraqi state for 2014/2015. Research reached a set of conclusions, the most important of which is the presence of a group of women with disabilities in the Iraqi environment, including the spread of the phenomenon of corruption on a large scale in the implementation of the budget.
Search recommended the need to adopt the principles of transparency in the preparation of the general budget, and the need for commitment in the timings of the budget preparation, and the disclosure of all financial and non-financial information. with the identification of a clear policy for the disclosure of public debt management, and any change in those policies.

The process of strategic planning of a particular phenomenon and the process of making appropriate decisions depend on the process of accurate future prediction through the improvement of a model to represent that phenomenon , This research uses Seasonal Time Series Hybrid Models assuming that the series include components linear , which can be described as the The Multiplicative Sasonal Model SARIMA (p, d, q) (P, D, Q) S and non-linear Component , describing the The Model Elman Recurrent Of The Neural Network Model For the monthly rates of maximum temperatures for the city of Baghdad for the years (1937 - 2013) Using a set of statistical measures, it has been found that the hybrid model SARIMA (P, D, q) (P, D, Q) S-ELMAN has small values for Mean Absolute Error (MAE) and Mean Absolute Deviation (MAD) and Mean Absolute Percentage Error (MAPE) and Root Mean Square Error (RMSE) And Standard Error of Prediction (SEP),and high value for Therefore, it was used to predict the monthly average temperature for Baghdad City for the years 2017-2018.

The Poisson regression model is one of the most important models of linear logarithmic regression it is the tool by which the dependent variable is modeled when the values of that variable are in the form of count values. As with other regression models, the model may contain many explanatory variables, which negatively affect the accuracy of the model and its simplicity in interpreting the results. The aim of this study is to review and compare the methods of selecting variables in the Poisson regression model through the methods of penalization using simulations and real data. The Monte-Carlo method has been used in simulations to generate data following the Poisson regression model according to factors such as sample size, simple correlation coefficient value and number of independent variables. Two aspects of the evaluation of the performance of penal methods has been based on: the first is the evaluation of the accuracy of the prediction and the second is the assessment of the choice of variables as a benchmark for comparison. In addition, the methods of penal potential were applied to real data collected from patients with chronic renal insufficiency and who are treated with continuous dialysis. Patients were diagnosed by specialized doctors in collaboration with Ibn Sina Medical Center - Synthetic College Unit.

The Semi-Parametric Single Index Model has been studied and its parameters have been estimated by using The Weighted Average Derivative Estimation Method (WADE) , and The Link function has also been studied by using (Natarajan - Watson) Estimation .
In the practical side, a practical application have been made on the data of the oil pipeline company and Building the semi-parametric single index model, The best estimate of the model is chosen by using several different types of Kernel functions based on comparative criteria(R^2,AIC,BIC) , The results showed that the best model in the data representation is the semi-parametric single index model (SSIM) in the Quartic function.
Key Word: Semi-Parametric Model, Semi-Parametric Single Index Model Weighted Average Derivative Estimation Method, (Natarajan – Watson) Estimator Kernel function, Bandwidth Parameter, Cross-Validation Criterion .

In this research, the topic of divorce is highlighted because it represents a subject with a strategic dimension in dealing with such a matter. The most important factors affecting divorce, have also been identified
Through the- results of the statistical questionnaire and the method of factor analysis (the method of the principal components) has reached several factors that have a significant impact on avoidance of divorce have been reached on the basis of which the conclusions and recommendations have been based

The tourism industry has become a compamd industry of the important ones that rely on social and economic development projects to achieve stability and balanced economic and social growth, this makes many countries pay attention to tourism by describing it as a social and cultural phenomenon whose general objective is knowledge, pleasure, rest, recreation and international solidarity , Especially after the adoption of developed countries digital technology which occupies a great place in their Economic and social activities. So became main engine of economic growth...
This study has come to reflect the major role played by digital economy in developing economics in general and toussm industry in particular this makes it the core of attention by the State and members of the community because of it's great importance in the development of economy in developed and developing countries as these countries including Iraq become look to tourism as a way to improve their economic and social conditions and diversifying economic structures.
The digital economy with its active elements is the main basis for this development and makes the sector more competitive at the local and

The purpose: The two researchers aim from this research to evaluate the relation of reengineering the administrative process and its impact on the institutional excellence on a sample from the excellent and first class hotels in Baghdad based on the studies that contribute in reduction of the relative scary in the field off reengineering the administrative process and institutional excellence . The researchers also seek to learn the reality of the influence relation or the variables of the research in the concerned hotels as they influence on the private sector in general and on tourism in special .then the collaboration and influence relation has been tested which is consisted of , a sample of excellent and first class hotels in Baghdad and the research population was limited in (133) managers of several administrative levels .
Methodology : The research includes the relation and the influence between the reengineering the administrative process and the institutional excellence ,The first variable includes measuring six dimensions .the variable of institutional excellence includes measuring five dimensions while .these variables interact to form the frame of the research ,The importance of the research is it shall conclude philosophic thinking originality ,To achieve this objective main hypothesis have been formed and were tested using a group of statistical instruments and a questionnaire is used to collect the data and information of the research population.
The research evaluation : The two researches reached to several of the theoretical and application conclusions ,The most important are that the interests in the reengineering the administrative process ,The technology of reengineering the administrative operations has several features such as learning the favorites of the guests and the qualities it needs through determining the dimensions of the qualities such as the performance the service abilities on the perceived qualities ,The most important recommendations of the researchers are to emphasize on the hotels administrations that the reengineering of the administrative operations will crystalize the hotel work and treat the detect and weak aspects and as a result the excellence achieved in the performance and outputs and attract more numbers of the guests .
Search Terms: reengineering the administrative process institutional excellence

The two researchers aim to investigate the possibility of enhancing the organizational commitment of human resources in a sample of individuals working in the Institute of Technical Management based on the use of decentralized performance, as well as clarifying the relationship and influence between the variables of the research by analyzing the opinions of the surveyed sample by (66) The study was based mainly on (questionnaire) , and a set of statistical measures and methods were used (weighted mean, standard deviation, relative importance, coefficient of determination, simple correlation coefficient, Kolmogorov-Smirnov test, spss v.23) The analytical descriptive approach served the researcher in this research to a set of theoretical and applied conclusions, the most important of which did not affect the adoption of the Institute of Technical Management of Decentralization and its dimensions in the commitment of its organizational members, indicating their commitment stems from a moral commitment and continuity and emotional, Delegation, empowerment and lack of administrative focus .