JOURNAL OF ADMINISTRATION AND ECONOMICS

Dealing with the general indicators budget and the balance of trade is tregareled as an account of a real path to economic performance of each country, all components represent the essence of policies of financial and business that make up its general economic policy, fiscal policy tool designated general revenue and public spending could affect the balance of trade through the package exports and imports, and vice versa. Reflected the facts largely with respect to the nature of Iraqi economy , which still depends on the public role sector in moving activities and economic activities by virtue of rentier, from here , the analysis of the general budget and the trade balance of the country is an analysis of the financial sector and its relationship to foreign trade , and this analysis will contribute accurately and positively in drawing financial and trade policies over the ability of cash to stimulate the development indicators and economic growth in Iraq.

Water is the most important natural resources in countries that have desert and semi – desert climates like Iraq. Its rarity and scarcity is the main obstacle of sustainable development because it controls the distribution of population and its economic activities, especially the agriculture.
Thus, water is the most important foundation of food and national security, but water resources suffer from several problems including climate variability that results from changes in rainfall and snow. This phenomenon has a direct impact on the discharge of rivers` water.
Besides, water resources in many countries are international (participation of many countries in one river). Iraq is one of these countries affected by these problems, as the Iraqi climate is characterized by being dry and semi – dry. In addition, one of the other problems that Iraq faces is the international pressure imposed by the upstream state (Turkey) and the countries in which the rivers go through before they inter Iraq (Syria and Iran). These complex and interrelated problems need exceptional efforts to be solved and reduced of it's serious effects. Therefore, the researcher attempts to show the economic effects that result from those problems and suggests elements of national strategy for the sustainability of water resources . These elements are suggested as a solution for the problems of water resources and its sustainability in Iraq.

The importance of this study comes from the importance of cotton crop, which is one of the industrial crops, with multiple nutritional and economic benefits on the agricultural and industrial level. The research problem comes from the lower cotton production, slumping and instability, with the form in which it flows into the beneficiaries in suitable quantities that substitute for import. The objective of this study is to determine the effect of some factors on the cotton production, namely cultivated area, prices of the field, as well as to identify the factors affecting the cotton-cultivated area to explore the indirect influence on the production of cotton through knowledge of the factors affecting the cultivated area. The study find out that cotton production has been affected positively by the cultivated area and the prices. A repeated pattern was notices when studying the effect of areas and field prices in previous years on the cotton-cultivated area. The study recommended the importance of identifying suitable and encouraging prices according to different cotton varieties as well as the optimal use of available production requirements.

The study sought to use a value stream map for the application of the ideas and principles of lean production in the industrial and business environment, including the General Company for Vegetable Oil Industry.
And the value stream map is simple visual planning is used to distinguish the value and waste in all parts of the system and encourage the organization to remove the waste and adopted in it its applied part to some of the quantitative indicators in order to improve operating performance by reducing wastes in the value stream map of the current -VSM- represented by waiting time and quantities of inventories by adopting the style value stream map.
It was the use of certain quantitative indicators for the completion of the practical side of the study, including - financial ratios and quantity to calculate the production capacity and inventories in production departments and relative time of production and times of the cycle and wait for reducing the amount of inventories and the number of workers contributing to the achievement of the requirements of lean at work.
The study followed the case study method in the General Company for Vegetable Oil Industry –Mamoon plant - and objectives of this study was to determine the effect of using map of value stream in improving operational performance and the collected data and information through cohabitation field and field interviews conducted by the researcher with the officials was identified a range of areas that could be improved by using the map of value stream in order to remove activities that not added value and improve some areas and to achieve abundance in inventories and waiting time.

Entrepreneurial Orientation is a relevant construct in strategic management research.
Despite this relevance, there is hardly a consensus about its definition, dimensions and measurement, what limits advances in research and understanding of the concept . This research aims at measuring the entrepreneurial Orientation of industrial small business . The population of the research is the owners of small business that founded from Ministry of Labour and Social Affairs in Iraq . The research adopted the stratified random sampling technique and using survey data gathered from 120 small business . Descriptive analysis shows that Entrepreneurial Orientation dimensions Different to achieve in the direction of small business researched and recommended the need to include the dimensions of Entrepreneurial orientation as criteria for acceptance of small business in the Ministry of Labour and Social Affairs.

The importance of this is incre by providing a conceptual framework about what sigma approach and relationship to logistics , as well as providing a practical framework to clarify how they will improve the logistics of through sigma approach , and determine the reality of the practices of Iraqi industries by the introduction of such a field. In addition research aims to identify the role of Sigma in improving logistics. It was the application in the General Company for Electrical Industries and the General Company for Leather Industries, where it was a search sample managers and managers assistants to fill The questionnaire for research , And there was a 52 questionnaire were analyzed data by descriptive statistics indicators, and correlation analysis, simple regression analysis. The research found that there is a correlation between sigma and logistics, as well as a effect relationship. Finally, the most research recommendations important, published induction and training courses to what subject sigma and logistics,study the obstacles that stand in front of achieving high levels of sigma and their impact on the logistics.

This research addresses the impact of the positive psychological capital on strategic performance of management of human resources . In order to achieve this it was adopted the indicators of positive psychological capital hop , Resilience (self-Efficacy , optimism .
It was expressed the strategic performance of management of human resources 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 positive psychological , achieve the strategic performance of human resources management , and identify relationship and effect between them ?
The research was conducted at the Mustansiriya University , College of Engineering , as it has been to obtain the necessary information through a questionnaire prepared for this purpose , where it was polled (70) members of the research sample of professors of mentioned college , by (15%) of the total of (464).
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 form their computational , 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 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 positive psychological capital on strategic performance of management of human resources .
The research with a set of recommendations relating their variables.

The propose of a research is to identify the critical stages in fright transport company business process by as-is to-be mythology in context of business process reengineering as approach to change an improvement in fright transport company, this research is application research and it is represent a case study of fright transport company, that mean we cannot generalization the results and conclusions for another companies because a privet work of fright transport company, but we can applicant analyses method on the services companies and advance from that mythology in deferent companies and multiple sectors. the main conclusions was their are critical and uncritical stages in company business process, every stages have deferent costs must relocation in manner identify cost center and cost driver.

This research deals with the strategies of supply chain as an independent variable , and product life cycle as a dependant variable. The independent variable included five sub-dimensions , and dependent variable , this variable were interacted to form the frame work which around the research revolves and which is aiming to define the relation of correlation and impact of the strategies of supply chain and product life cycle; since the industrial segment represent the most important one of the baselines to build the economies of all countries and their development , so the researcher has defined the Iraqi industrial segment to be a community for study represented in the state company for construction industry. Data has collected from all section of company , from managers , officials , a questionnaire was used as an essential tool for the collection of data , as well as , personal inter views and some releases of the company sample , in order to address these data. Several statistical methods have been used , which included (mean , standard deviation , the percentage , the correlation coefficient (spearman) , and simple regression coefficient.
Based on the measurement of the research variables and diagnosing them and testing the relations the correlation and impact among them; the research ended with some conclusions and the most important one was the existence of the relation of correlation and the impact with a moral significance between the strategies of supply chain and the product life cycle in the company of research sample.

Tow variables interact to form the conceptual and philosophical framework of this research; these are supports of intellingent superiorit 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; the research targeted the problem that the leaders have a limited awareness of the effects of supports of intelligect superictig 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.

The phenomenon of the synergy in the work of great importance to the activities of organizations (industrial and service) due to its role in the survival of organizations, which positively reflected in its ability to achieve its goals and then compete in the market and achieve growth and expansion, and it came this research, which aims to adopt the synergy of work between the divisions in the organization and stand over the importance of hard work and contribution to the achievement of the goals of the Municipality of Baghdad / projects department that have been selected as a society to apply the research. Research has adopted the case study method as well as the descriptive analytical method approach to research, with data and information gathered through field cohabitation and direct interviews with workers in the projects department for the purpose of recording observations about the actual reality of the situation, as well as the use of application form questionnaire distributed to the (30) individuals, which helped in reaching a solution to the problem represented by the knowledge of the extent of the contribution of the hard work in achieving the objectives of the projects department by measuring the impact of the hard work in achieving their goals, as well as deficiency of knowledge of the concept of synergy, and used in the analysis and descriptive statistical methods represented an average arithmetic, standard deviation, and methods of test represented by a factor correlation, and regression test impose Find president, who stated that the hard work between the parts of the organization (subsystems) have a positive impact in achieving its goals. The research found the presence of the impact of the phenomenon of synergy at work in achieving the organization's goals.

The goal of the research is to clarify the most important developments in the concept and objectives of internal control and those responsible for them and clarify the role of the organizations and bodies and international development committees and study and analysis of the Iraqi Guide No. 4 and make proposals to reduce the gap between himself and the developments as far as possible and to enhance the performance of the Auditors and units under the audit, and several research outcomes ane probably the most important to study Regulatory guides and developed since issued to keep pace with developments in auditing, internal control and risk management has been statea , and that there is no standards or guides or accounting rules in Iraq to organize the work of risk management. Search made a number of recommendations, including the need to build on previous international and regional experiences on building internal control in economic units in accordance with recent developments and their adaptation to the environment, and the introduction of the proposals of the researchers to develop Iraqi Audit Guide (4) and the need to develop standards or guides or accounting rules in Iraq to organize the work of risk management to take advantage of recent developments in the field of risk management.

The research aims to show the importance of the use of fair value in the evaluation of the merged companies and how to calculate goodwill . is Zain Telecom data for the period 2007-2010 has been used as a sample to look as it has been the integration of more than one telecommunications company in the Arab world company Zain including Iraqna telecommunications company , and in the light of the analysis was to reach a set of conclusions was the most important derive the fair value of the latest transaction has on the basis of purely commercial or through a discounted cash flow analysis or any other technical means to assess market participants used in general or the fair value is determined by reference to the market value .

The external and internal environment of the company is the source of many variables which influence the company directly or indirectly .A company is said to be more effective if it can respond to these variables by adjusting to or controlling their demand .the approach which explain this is the contingency approach which provides>. The scanning and identification of these variables and even forecasting them and estimating the potential for adjustment and control .Based on these changes and developments have emerged in recent years contemporary methods have ue been emerejed in management accounting to adapt to these changes and developments, and because companies are always seeking to maintain its market position and sobered, these methods that will support the success factors and competitive advantages for companies that adopted through compatibility and adapted to address developments and changes in today's environment .So research aims to study the effect of factors attitudinal in contemporary management accounting technique
The research has come to several conclusions A mong them there is a significant correlation between attitudinal factors and some contemporary management accounting methods and also a set of recommendations made in the light of the conclusions that have been reached .

According to the changing circumstances and many variables that surrounds banking business, the administrations of banks all over the world emerge increasing interesting and focusing on the proper principles in the field of good and proper decision-making which based on proper and obvious policies and strategies building , enabling them to reduce risk . Besides a continuous quest to create tools and scientific methods that prevent and manage risks and commensurate with the scope and the extent and nature of the activities of banks and improve its work.
As a result of the huge expansion of the volume of banking activity, administrative problems became on the high degree of complexity, and traditional methods that relying on subjective experience of the decision-maker and trial and error became ineffective to solve these problems, particularly those decisions which are related to the important side of banking, , including credit risk. So, adapting quantitative methods become significant to describe, diagnose and determine these risks and to issue the proper procedures to confront and euphemize them, precisely the method to programming goals to rationalize their credit decision which has high flexibility to deal with the set of variables that surround the banking business and various goals that bank seeks to achieve. Moreover this research aims at define a set of priorities for the banking sector depending on the process of credit and loans, and would streamline decision-making process and minimize credit risk.

One of the major goals of studying any kind of problems or Phenomenon (Economics, Social , Scientific.. ) is to find there major function which represent it , it will be the main internet to understand it and specified the main parameter , in theoretical part of this research we represent simply for estimator of the parametric models like (linear regression(simple , general , generalized ) and nonlinear regression) and some of the nonparametric regression estimator and semiparametric regression model estimator with focus on (partial linear model and generalized partial linear model’s estimators ) , in practical part we applied practically on (Oil Pipeline Company’s data ) by made three steps to analyze these data where we’ve done in a first step is construct four parametric and twenty eight semiparametric models , in second step we made a compare between these models by three methods and using three Standards (AIC,BIC,R^2) for each method ,in third step we increase the Coefficient of determination (R^2) and adjusted R^2 for the partial linear models by changing the value of the bandwidth.

This paper deals with evaluating the performance of method (Holt-Winter) in the development of forecasts for periods 1,2,3,4,5,6. Future parameters of optimal and non-optimal pave compared with Holt-Winter Road) (normal (classic) known constants optimal and non-optimal and also in the case of time-series of seasonal nonstationary any that occur in the pattern of permanent changes temporary or infrastructure to ask him to use the style simulation Toledhzh chains In addition to preparing special programs in a way (Holt-Winter) adaptive and normal language (Quick Basic).
Has been reached that the way adaptive placed Find her a slight advantage on the way normal in the development of forecasts for a period of one (L = 1) that the performance of the two methods symmetric in the development of Altenbaat6-2 future periods, and so for the time series of seasonal stationary parameters of optimal boot, either Balnsphllslasl Time Seasonal nonstationary way, the performance of the adaptive parameters of optimal and non-optimal ahead significantly in the development of forecasts (6-1) periods, compared with the usual way.

Tourism has various dimensions in all sectors especially Rashid street for having many heritage buildings that have positive role in polarizing tourists. Besides, it is part of the components of the nation's identity, history and civilization and one of the most important national treasures. Defining society and citizen to it helps to document and reveal the rootage of the nation through the events it passed through. Furthermore, it is the symbol of Baghdad as a place, heritage and history for millions of human beings and one factor of tourist attracting factors. In it contents it holds the tourist, social and cultural dimensions which gives it direct link for the emerging of the country civilization and its upgrade across ages. The current study based on two changes interact among them to form its mental and philosophical frame represented by ( Rashid street and cultural tourism) . Study problem set off through standing on the reasons led not to invest the street for tourist purposes and the question here is there a concerning by the in charge sides for this historical street?
Besides, standing on the reasons for lacking services and ignoring till now, for that, study community is composed of in charges in a status of ( general manager, manager, department in charge, deputy department head) in Ministry of Tourism, Baghdad Municipality and board of Monument and Legacy. Then it has to prepare questionnaire form informative static method which are used in processing and analyzing questionnaire datum depending on ready statically programs band ( spss ver 20, mintab,mectlad) which represented by measured mathematical midst, normative drifting, difference factor, simple drifting and multiple drifting to determine changes effect on study phenomenon (cultural tourism) to show the level of study changes and Spearman Brown link factor. Also using serial sloping test ( stepwise) which use to show the most effective changes on the cultural tourism among all study changes ( future changes), then it will build new street sample for Rashid street. The study reached to many deductions about this street. Rashid street has the feature of having the most important cultural and heritage street in the middle of Baghdad capital beside its correlation in most important commercial and cultural Baghdad centers especially those who extend on the banks of Tigris river. Besides, it is the first historical heritage street in Baghdad for having many heritage places and buildings reflect the civilization and history of the country.
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Researcher presented group of recommendations include making continuous maintaining and restoration processes for religious cultural heritage buildings in a way contribute in preserving the architectural ruminants due to specific program in coordinating with Ministry of Tourism and Monuments legacy office and Baghdad Municipality all as his specialization.

All Organization enjoy the University of the Markets that Started as a result of the high speed of Collecting, Classifying, Analyzing, Storing, Recalling and Transferring the information around the World. There are no more close local markets that are limited to one country or region. These markets emerged together, this requires a comprehensive look to the marketing principles to face the changes of the environment through using flexibility in designing and the treatment of the many variables of the products and human resources and with high skills to achieve organizational marketing openness to their new World. Organizing is the secret of the success of the business Organization regardless of the nature of their business, benefits or service. It is the backbone of the organization that support its success in achieving its goals, together with the rest of the administrative elements, that involve all the functions and activities to be achieved through limiting the administrative leaderships and the Co-ordination among the departments and describing the jobs framed with the human relationship, the co-operation and contacts that enable the mdividnals among themselves.

Tourism partnership between both the public and the private sectors is considered as one of the important styles to activate the tourism investment, and thus rising the level of tourism development towards the best. If the public sector has financial and material potentialities and lacks experiences, at the same time the private sector has experiences and lacks the financial and material potentialities, the integration of both in tourism projects definitely will generate several positive advantages which the research addressed.
The research begins with displaying the theoretical aspects related to the concept of partnership with the private sector, then it moves to the experiences of some Arab countries in this field (Syria and Algeria), afterwards it moves towards the follow-up of the experience of Iraq in tourism partnership with the private sector pre and post 2003 and compares between both experiences.
The research has concluded that the experience of tourism partnership with the private sector did not stem from a real faith in the importance and advantages of this partnership, but war circumstances and economic blockade necessitated the resort of the Iraqi government to make a partnership with the tourism private sector pre 2003, as well as the failure of the public sector in managing and operating tourism projects post 2003 generated more resort to the private sector in order to avoid the failures resulted from the inability of the public sector in achieving satisfactory results at the level of tourism investment.
The researcher recommends the officials of tourism sector to really believe in the importance and advantages of partnership with tourism private sector as well as focusing on the partnership with famous international companies with long experiences in this field. And they should not be confined to already existent projects and in Baghdad only, but they are supposed to include new projects whenever tourism potentialities were available and in various Iraqi governorates.