JOURNAL OF ADMINISTRATION AND ECONOMICS

The public sector in modern stats is expanding noticeably despite the active private sector this phenomena exist in all developing countries despite the eco-socio system they have.
This happened because of the dependency of Daily activities on government provided services (public sector services) this will result in a noticeable increase in the work force of the public sector to manage and run the public sector facilities to provide the required services so it’s not abnormal to notice the functional and administrative inflation.
The expansion of the functional and administrative aspects will result in an increase in the public sector expenditure which will require an increase in the public operational budget without adding any increase or enhancement in the provided services.

Table eggs are considered as one of protein sources which is a cheaper substitute for any other available animal protein . Each 1 kg of table eggs contain 1590 calories and 128 gms of protein therefore eggs are considered as distinguished food commodity .
This study aims to estimating demand function for table eggs for the period (1993-2011) and to determine the influential factors in individual demand for table eggs through estimating demand function and forecasting the expected demand for table eggs during the period (2015-2020) .
The individual estimated demand function of table eggs were best formulas estimated is the function of sin was calculated elasticities of this function,where the price elasticity of demand of about ( - 0.40 ) and income elasticity amounted (0.37) and this shows that the eggs commodity with the level of satisfaction average crosses elasticites between eggs and alternatives ( butter, cheese and Agaymr) has reached (0.10) and has also been forecasting an average per capita consumption as well as the overall demand is expected to table eggs where the results proved that the expected demand for table eggs will be about (15.15 ) billion in year 2020 the average per capita consumption of table eggs will be (145.45) eggs in year 2020.

The grants and development assistance One external funding sources that depend on them developing countries in the financing of economic development over the decades seeking through which to reduce the deficit internal sources of funding and breadth of local resources gap process in particular national savings, which can be counted cause interpretative to lower average entry of individuals in most developing countries. Iraq has faced severe isolation and lock from the world during the first Gulf War and the second and accumulated problems at the level of all the successive regimes in Iraq after 2003, to face the international financial relations, Iraq's major problems, Iraq has turned shown that the history of the donor countries for aid to the recipient state. In 2003 it acquired the subject of grants and aid to the world's attention and donor countries, for it was held global summits and forums did not grants, aid intellectually longer a luxury but a prerequisite for the reconstruction of Iraq after 2003. .
It was clear to us through the trends that study grants and aid in Iraq has not classified according to the Millennium Development Goals in terms of lack of funding for the objectives of poverty alleviation strategy. And the absence of a strategic vision in design and aid towards the most disadvantaged provinces grants spending channels, limiting its effectiveness significantly .adm consistency and harmony between national trends of strategies and development plans and geographical distribution of US grant and the lack of relationship between grants and US aid distribution to the provinces and rates of deprivation of family for those provinces.
So you must take into account poverty and deprivation rates by families and the economic situation at its grants and aid distribution between the provinces, the provinces that are the most poorest and for the most disadvantaged of the value of grants and aid provided by the donor countries. Events quantum leap in public spending trends and tracks in line with the national strategies to be grants of between pressing tools of poverty and deprivation rates are positive, according to their levels in the Iraqi provinces

The Iraqi Economic inflation consider as a reversal and a result to the economic, financial, monetary and commercial conflicting policies that led to deepen the inflation pressures. Moreover, there is also external factors that play a major role in the process of raising rates.
So the study –from this concept- try to analysis and measure the effect of economic inflation at Iraqi currency exchange rate against the American dollar in equivalent market through the period (2003-2010), depending on Ordinary Least Squares (OLS) and according to Statistical Package for Social Sciences (SPSS) in evaluate and measure the effect of Monetary inflation at Iraqi currency exchange rate.
Finally, the results of this study had indicated to the passive effects to the Monetary inflation at Iraqi currency exchange rate against the American dollar in the equivalent market through the period (1995-2010).

Interest is a price which paid against the earn money for uses it . interest rate is very complex , where it faced many of developments within theories economic group defferent place and time . Therefore this study aims to study the interest rate concept and explain its importance , and analysis its limited in within study all of loans and money markets ,and then limited the money income aggregate equilibrium and real income .
The hypothesis study , is that interest rate has effect for the monetary policy and some of the other variables .
The structural study includes four chapters , the first is concept and importance interest rate . While The second chapter ,contains the relationship between the interest rate and some of other macro economic variables. The third chapter is the monetary policy and its transfer mechanism across interest rate.
As for the forth chapter and the last one, came about role interest rate in monetary policy before and after 2003 year .
At the end , the study reached numerous of conclusions & recommendations .

This research has been carried out to measure the technical efficiency level for cross section data of barley (Hordeum vulgare) producers in waste and kadesia states for the season 2010 – 2011.In order to reach The level of studied sample, the traditional production function was determined by using ordinary least square approach (OLS) and stochastic frontier production function by maximum likelihood approach (ML), so to get the non-negative values of random variable (Ui) , to be used as a dependable variable for some quantity and quality variable in determining technical inefficiency function in order to determine the level technical efficiency of producers in the sample. The results show that the lowest and highest values technical efficiency level were (24), (71) respectively. Also, the mean of technical efficiency for the producers was (56.55).From the results above, we mentioned that technical efficiency level for producers sample was lowest than the natural mean, due to that producers left producing the crop because of low yield per hectare or cropping it, in the poor lands, because the good lands used in cropping other competition crops like wheat. To increase technical efficiency of producers must be done by cropping improved varieties of seeds that had high productivity and usage of new techniques of irrigation methods to face rear in water especially in dry lands to increase its efficiency in cropping barley.

The study addressed the service delivery as an independent variable and the marketing performance as a dependent variable, where the service delivery consisted of five sub-variables (customer, service provider, waiting time, distribution channels, service design). The marketing performance consisted of four sub-variables (service quality, market share, profitability, efficiency). The study aimed at manifesting the effect of the service delivery process on the marketing performance. The Company General for Transporting passengers and delegations affiliated to the Ministry of Transportation as a sample for the study application.
The data was collected from (53) manages of the company departments and sections. The questionnaire for m was used as a basic instrument for collecting the data as well as personal interviews. For processing the data, a group of statistical styles were used including (the mean, standard deviation, difference coefficient, simple correlation coefficient, Spearman test).
According to the measurement and diagnosis of the study variables and testing the correlations and the effect between them, the study arrived at a selection of conclusions including the existence of a correlation and effect between the service delivery process within the company as a research sample and its marketing performance. The study also concluded that the company does not make any profits during its present work period, but works at decreasing its losses regularly.

The study aimed to measure how the establishment impact affects on Core competence the organization to achieve the objectives of the hotel service on the basis of Core competence that cannot be imitated, the study has also measured the relationship and effects between its variables and between the goals of hotel services, by introducing two main assumptions and applied this study on( 58 ) a samples most of them are managers in surveyed organizations the question aire interviewing , observations and using basic to collect data and informations that related to study , which were processed and analyzed by using a number of statistic methods .the study concludeea to many assumptions , and the most important one is that the uniqne service in need of special capability that can not be imitated by others competitors ,most recommendations for the study, important confirmed that necessity to allow the international companies participale to invest in projects and do contracts that could achieve high technology ,transferring of experiences ,the management systems in mnaging the organizations and bring modern equipment,which can beused to facilitate service delivery in hospitality organizations Introduction .

The research aims to apply scientific principles to analyze the paths the process according to the rationale present in the company to be a roadmap for the diagnosis of the contribution of tracks present in simplifying the transfer process and avoid delays in the delivery speed, and was selected plant engines high voltage Company Al-tahady General in Baghdad to assess the indicators track the process and speed of delivery in the company .

The research endeavors to examine the relation and influence of Entrepreneurial Leadership and its renowned dimensions in managerial concept (proactive, risk-taking, opportunities investment, creativity and invention) and enriching the life, being as one of the most significant factors in human resource investment.
In order to achieve the sought aim of this research, one main hypothesis and other secondary hypotheses have been formulated in this context.
The research has reached a number of significant conclusions; of the most important is the positive and strong relation between Entrepreneurial Leadership and enriching the life of employees working in the affiliated companies of the Iraqi Ministry of Transportation. The research is also confirms the relation among Entrepreneurial Leadership variables and enriching the life of employees, and concluded that Iraqi Ministry of Transportation is an Entrepreneurial Leadership organization which has the readiness and capability to manage the transport sector in Iraq, through the capability of its managers to invest in Entrepreneurial Leadership variables in terms of enriching the life of employees.
Finally, the research has submitted a number of recommendations in light of conclusions reached.

A researcher in the study deals with the impact of information technology to achieve cognitive competence to ensure the strategic success as an expression for the need to use information technology to increase scientific knowledge to achieve the cognitive competence effectively and guarantee strategic success organizations.
The problem of the stueln is the lack of cognitive abilities for employees to a deal with available and new information technology in away which insure precision in usage which could be clarified by raising questions over the level of information technology the competence of knowledge owned by the organization and the relationship and the impact of all of them with each other. The researcher study concluded that the level and quality of cognitive competence plays an important role as for individuals in determining how to deal with information technology , materially and intellectually (tangible and intangible) ,in amanner which and ensure achievement of the current strategic success .

The research sheds light on studying two important organizational variables which are the external environment and the strategic decisions in terms of the reciprocal effect among external environment factors and strategic decisions. This has done as a central aim to the study and trying to determine the principal components with their importance and priority .
Accordingly, the research problem was stated by presenting certain questions with the extent, the managers having clear concept about the external environment factors and strategic decisions, the relationship between them and the effect of the environment factors on the strategic decisions and what are the principle components. A questionnaire was the main tool for gathering data which is processed using regression and factor analysis models on a sample consisted of five private manufacturing firms in Baghdad.
The most important results are the reciprocal relationship and effect among the external environment factors and strategic decisions with the determination of some principle Components. The most important suggestions are the concentration of management on the external environment factors and their effect on strategic decisions and the same concern of response for environment variables with their priorities .

Corporate governance is considered one of the concepts that has an increased importance in business sector because of its great importance in management of company and in protection of shareholders' equity , Research mainly aims to measure the relationship between corporate governance rules regarding the selection of an external auditor and a basic feature of the qualitative characteristics to accounting information and which is a reliability feature , To achieve this goal , descriptive analysis approach has been used through the questionnaire, The results of corporate governance rules study were contributed to support the reliability of the financial statements, the most of the credibility elements to financial statements affected by the corporate governance rules regarding the selection of the external auditor which is the equal treatment between stakeholders, Or at least be neutral and the lists be also free of material misstatement, researchers submitted a set of recommendations, including auditors and organization management's familiarity with developments in management and audit field, Such as corporate governance rules and working on their application to suit with the Iraqi market environment.

Capital is invested in fixed assets, as well as what you need refurbishment or replacement or maintenance of these assets is too large for any omission, neglect of improving State administration have resulted in the loss of much of the wealth of the country and part of the provisions for renewal or replacement where the fixed assets of the State to misuse and loss due to the lack of sufficient information on the volume and value of the fixed assets of the State and the reason for this is to use the cash basis system, Where the use of the system assumes that fixed assets are eliminated in full in the same year purchased with cash, so it is not capitalized fixed assets which do not specify a default lifetime for these assets and do not appear in the statement of financial position of the State and therefore are not reported in the financial statements.

The growing of public awareness to the important information all areas of life led to invent storage and recovering means and processing data through establish and design a database. Through this database, information has been made available for actions by planning devices, in addition to the possibility of making decisions for developing operational systems, and to provide database that maintain security and privacy of these data.
The research aims at showing the role of accounting information system to transfer and store knowledge in database, as well as showing the importance development in accounting information system, based on relational database through designing an integrated system of accounting information. The paper reached at a number of conclusions, the most important of which are: (1) The information system present at any economic unit, is a central core that connects decision-making to execution centers by providing an integrated database. (2) Building database depending on relational model achieves continues increase in efficiency and effectiveness of information system, which will contribute to achieve objectives of the economic entity.

The specialization professional one mission, the areas in which they can external auditor to increase his experience and knowledge of the nature of the client's business and thus contributing to increase the quality of the audit process and thus raise the status of the profession in the community, purpose of this study demonstrate the impact of professional specialization to activate the mechanisms of governance, and to highlight the role and importance of vocational specialization of the auditor The motives behind the appearance. To achieve the aim of the research and to test the validity of hypotheses, the researcher designed a questionnaire aimed at the basic measure the role of professional specialization of the auditor in the activation mechanisms of corporate governance, and distributed to a sample of auditors Fimkateb Audit who holds the post of Director of the Office of Audit, partner, or Checker first, underwent them for analysis (70) questionnaire of the total distributed questionnaires and adult (75), was used regression analysis to test the hypotheses of the study the post of Director of the Office of Audit, partner, or Checker first, underwent them for analysis (70) questionnaire of the total distributed questionnaires and adult (75), was used regression analysis to test the hypotheses of the study, the results of the study showed a positive correlation between statistical semantics occ/upational Specialty auditor and activate the mechanisms of governance. One of the main recommendations of the study on the audit offices in Jordan professional specialization attention largely as a necessary and important strategy for audit offices at the present time
The results of the study showed a positive correlation between statistical semantics occupational Specialty auditor and activate the mechanisms of governance. One of the main recommendations of the study on the audit offices in Jordan professional specialization attention largely as a necessary and important strategy for audit offices at the present time.

We can say that the responsibility of the auditor is to give a neutral technical opinion that is not changed according to the method of operating the accounting information and ledger and bookkeeping. In other words, the auditor is abide to the known criteria of auditing whether in manually or electronic operated accounting information. The main problem in auditing of electronic operated data occur when the elements of auditing is not available wholly. These elements include the documents supporting the operations and the entries fixed in the books and ledgers which may not be available completely in the electronic operated systems of data on which the proof , removal or updating of files is based with no tangible evidence that testifies to the occurrence of these changes. In such cases, the auditor would not be able to match the documents with what is fixed in the books. He is not able of reviewing the ledger or the book. Thus, the document auditing loses its importance and become less reliable.
The auditor’s interest in checking and evaluating the internal monitoring systems under the electronic operated data. Consequently, the conventional auditing procedures are no longer suitable with the electronic operating of data. This required that the auditor should provide himself with the knowledge and acquaintance with the electronic computers and the internal monitoring procedures of different entries of auditing under the electronic operating of data.
We should point out here to that fact that the principle concepts of auditing does not differ in the type of data operating but the difference lies in the difference in the methods and procedures of operating whether it is related to the known criteria of auditing or the rules and regulations of professional conduct or the legal responsibility of the auditor.
The electronic operating of accounting data was audited through the principle auditing and the tests of obligation and, lastly, the detailed testing. The principle auditing is conducted through the accosting system and determines the extent of using the electronic operating of data in the accounting applications and understanding the basic structure of the internal monitoring .

The main problem to search and study any phenomenon is how the adoption of appropriate analysis that we can employ to take many decisions that elevate resolve this phenomenon, and our understanding of the phenomenon represents the first phase as it will be able to collect all the relevant information out and represented in a meaningful way between different information. Previously known that parameters of linear regression be fixed over all the observations and those parameters are unknown and the focus to estimate it. Recently was addressed in some cases to study linear models which the parameters are variable in the sense that those parameters can be considered as a function dependent on a independent variable. This structural building model between the independent variables and the dependent variable known as Varying Coefficient Models (VCM) . We estimate the varying coefficients by using nonparametric methods which is the Local Polynomial Kernel (LPK) and Regression Spline (RS), and by using simulation technique for comparison we found that the LPK method is the best.

In order to investigate a group of independent variables in the phenomena of fertility and child mortality at the same time, the correlation (interdependent) in dependent variables belong to fertility and mortality is to be taken into account as the variables affecting the child mortality are almost the same which influence the phenomenon of fertility. Both phenomena affect each other and are linked by a reciprocal relationship which is made by depending on the recent data of the multiple indicators, Cluster survey (MICS-4) carried out by the central Bureau of statistics/ Iraq 2012 for a sample size (36,580). The data have been analyzed by the statistical program (STATA version 12).
The results of the present research have concluded that the demographic variables represented by the present mother and father age and the number of family members are more independent variables groups which is positively correlated with the number of the children born to the mother (fertility) and the number of the deceased children. The variables such as the age of the mother when getting married, the level of the medical care provided to the mother and her child, the mother's education level, and the economic level of the family car be considered as the most important variables associated with both fertility and child mortality instantly and associated with them inversely.
It has been noted that the fertility has the greatest influence on the independent variables group. It has been relied on the results of transaction loads or orthodoxy (canonical loadings) instead of the weights orthodoxy which are affected by the problems of multi-linearity between the variables, of both groups. Depending on the object of analyzing the correlation to study the relationship between both dependent and independent variables group, the canonical cross- loadings of both groups have been calculated .
Fertility, child mortality, canonical correlation

The property of the stationarity time series models plays an important role in building these models . And when the condition of stationary is not hold , then the positive integer differences of the observation are used . But in some time series , the effect of (d) parameter on distant observations decays hyperbolically as the lag increases which is called as long –term processes .
In this study , the fractional differences will be dealt with this model which lie in the closed interval (0.5 , 0.5) . The goal of this thesis is to study ARFIMA (0 , d , 0) model by using the method of estimating of fractional parameter in semi parametric approach . In addition to , a comparison between these methods by using the simulation technique .

Innovation is considered as a human behavior intrinsic to every individual. It forms an important factor in the capacity of tourist organizations not only to overcome the changes that take place in the external environment, but rather it helps to improve the services they offer and develop the operations they do. It also contributes in facing the circumstances liable to happen. To offer a tourist service of a high quality that competes with those of other organizations is something innovative.
The study starts with many theoretical and applied questions, the most important of which are: To what extent do the high leaderships in the hotels of the mixed and private sectors have knowledge of organizational innovation ,and how it contributes to the quality of the tourist services offered by the hotels subjected to the study?
In light of the field work of the study, a group of (8) Iraqi hotels have been selected ,four from the mixed sector and four from the private sector ,out of the study sample which consists of (61) leaders who are in the levels of (executive manager, assistant executive manager, department manager ,and section manager). The study also uses a questionnaire from as an instrument to collect the data and information and it uses many statistical techniques to analyze and treat the collected data depending on ready statistical programs (spss ver 20) represented by simple linear deviation to measure the impact relations and the factor analysis ,The direction analysis ,and mann-whitney test to compare the hotels of the mixed sector to those of the private sector.
The study came with many conclusions ,the important of which are :
There are moral differences between the innovation capacities in the hotels of the private sector and those of the mixed sector. This indicates that the high rank leaderships in both sectors follow different methods for solving the problems and the crises they face, and their ability to find solutions and innovations thoughts for the difficulties that hinder their work.
The study formulated many recommendations, the important of which is that hotels of the mixed and private sectors should hold meetings of brain storming through which they can show the importance of the implied knowledge and its role in supporting the innovation.

The Market is Considered by the Organizations in general and the tourist Organizations in Particular as one of the basic concepts in the Management of Marketing. The Organizations Concentrate on Specifying the Target Markets that Respond to the needs and desires of the guest through offering the varions Products of high Quality and Which suit the Capacities and the size of the Organization. And as a reswt of the increasing competition among the tourist Organizations in offering product that suit the guest's capacity to buy them, the organizations try to urge the guest to buy through convincing him of choosing certain products.

The tourism policy is necessary to provide a favorable climate for tourism activity and raise the efficiency of its performance for the development of sustainable tourism. The research aims to identify tourism policy in Iraq., As well as identify the tools available to implement tourism policy. This has included research in three sections. Came first section of the specialized aspects of theory, policy and tourism policy, and the second section devoted to study the implementation tools tourism policy and the third section included field study, which relied on the design form questionnaire was distributed to a sample of 130 respondents.
The research found that there is a relationship between the tools and the impact of the implementation of the tourism policy as explanatory variables and tourism policy as a response variable, and that the Ministry of Tourism and Antiquities were not successful in the implementation of the tourism policy. And are required to raise the level of implementation of tourism policy for the better and adhered to and the need for a yearly calendar to see the points of failure in order to address them and avoid them, and raise the level of performance