JOURNAL OF ADMINISTRATION AND ECONOMICS

Wheat is considered as an important economic crop and it occupies the first rank among cereal crops. In spite that Iraq is considered as specialized in its cultivation as it cultivates more than 40% of arable land but it is not self – sufficient in wheat and Iraq imports large quantities of it to fulfill the need in domestic consumption. The objective of the study is to analyse the impact of factors of production usage such as labor, land and capital for the production season 2008-2009 on production to determine the optimum levels of those resources which maximize the profit.
The results showed that there was a surplus in used labor over the necessary requirements of this factor . The results also showed that the optimum area of land was 227.27 donum whereas the average area of land was 112.2 donum which is less than optimum area. The optimum value of capital was 132141 I.D. and its average value was 82481I.D, which is less than optimum value and the optimum production was 895.76 kgs./donum which is more than the actual production in the sample which was 823 kgs./ donum . This study recommends that capital should replace labor represented by using machinary in order to achieve economic efficiency. Long run cost function and supply function were derived.

The aim of this research is to measure and analysis the relationship between urbanization & the index numbers of consumer price in Iraq, by testing the hypothesis, that the index number effected by urbanization percentage in the country. Descriptive & quantitative methods were used to analyze the relationship among the variables under consideration. The main finding shows that there is a positive relationship between urbanization & index numbers of consumer price. For that it is recommending to connecting the economic & financial policy with the population policy to control & balanced the population & resources distribution.

Travelling throng world towards a knowledge economy increases the proportion of value added significantly economy as one of the most important attempts to provide the people and increase their income and the advancement of their economiese vents , as well as the development in the aspects of educational, social, political, health In turnp In turn this help in expanding people's choices and solve their problems Chosen as a model the Korean experience in this regard and to benefit from that experience that relied on information technology To overcome economic crises , deterioration of health, illiteracy and to the introduction of digital technology in the texts . So, the research began from the premise that the Iraqi economy as still living away from the economic dynamism that will make it go in the stream of knowledge economy.
The study aims to track indicators of human development (health, education and income) in each of south korea and Iraq in order to activate these indicators in Iraq , with tools of the new economy (Knowledge Economy) Research is divided into four themes the first one deals with, the knowledge and basic concepts of the knowledge economy, Second, the human development concept and content, and the third axis was the relationship between knowledge economy and the development of , While the fourth was the axis of human development in Iraq in light of the knowledge economy.
The research comes with the most important conclusions and recommendations of a relationship that was compatible with the objectives of the research and thesis.

Money laundering operations which cover the actual source of funding are considered one of the most significant approaches for the organized crime groups' penetration to the legal economy where the ties between corruption and organized crime which would suggest that investing as the aftermath capital may be made in fields damaging the economy. Therefore, it is considered the most dangerous economy crime as it affects negatively on many economic factors; including (distribution of the national income, inflation, unemployment rate, national currency value, domestic saving, tax increase, impact on the state financial and banking system, ... etc).
All countries are subject to such phenomena and consequently the major challenge in this field is how to find the approaches and precautions to enable for detecting such cases and controlling their development and spread as money laundering always seeks to find countries without efficient protection systems as it is easy to be penetrated without raising any suspensions or inquiries.
UAE and Lebanon are among the most endangered to the money laundering risks on their territories as they are being representing the states as the most advanced and openness towards the outer world among the Arab nations.
The most major research findings is that UAE and Lebanon were got out of the list of the countries and counties that are non cooperative in anti-money laundering as a result to their efforts exhausted in this field. The Research concludes a set of recommendations that we see as an effective means to combat the money laundering phenomena and activities and controlling it completely or reaching to the minimum level .

The problem of capital flight is one of the most important issues that the Arab states pay attention to due to the appearance of a financing gap hinder and weaken the volume of investment required for the continuation of the development process, so there should be a means to encourage the money to return and invest in order to serve their development goals

This research aims to identify the type of causal relationship between the rate of inflation and the rate of dollarization and its direction in Iraq for the period 2006-2010 using the model of co integration and error correction, we knew that Iraq is suffering from these phenomena for some time, but for the change in the Iraqi economy in 2004 and converted from planned to market economy led to the aggravation of the phenomenon of dollarization, it has touched your search concept of dollarization and the types and methods of measurement after the review of reference for a number of studies on this subject in other countries, as we have been try to stand on the reality of inflation and dollarization in Iraq and finally we have been analysis these two variables using advance econometric methods to avoid the problems that arise during the analysis and access to more realistic results, research has shown that the relationship going from dollarization to inflation during the period of research and not vice versa.

This research aims to study the problem that stand in the way of the process of adapting the principles and concepts of accounting measurement and disclosure of the assets of knowledge capital according to a mechanism match this type of assets.
In order to achieve the objective of this research a fundamental premise is formulated as follows "The problem that stand in the way the process of adapting the principles and concepts of accounting with regard to choosing the appropriate mechanism for measurement and disclosure of knowledge capital do not lead to the provision of objective information appropriate to help economic units to meet the challenges taking place in the contemporary business environment and highlighted by intense competition and the achievement of critical success factors of creating added value and support the competitive advantages and increase market value. "
Finally, the research suggested a set of recommendations in light of the results that have been reached .

Iraq possesses a great number of Industrial companies which makes a heavy burden on the public Government budget . To know which of these companies have the ability to continue and practice their work in the competitive Industrial environment , this study has been made to apply the Financial Analysis Procedures especially through using Altman And Mccovgh to predict the failure of these companies .The study has been applied on a sample of six Iraqi industrial companies. It has been concluded that most of these companies have financially and economically cribbed and on their way to insolvency except the Modern Paint Company which can continue and practice its activities.

The Companies try always to search for systems manufacturing which satisfy the efficiency and effectiveness in the production process as well as achieving customer satisfaction for the there products at the same time, the Manufacturing Cellular (MC) system is one of the most important manufacturing systems today that meet the companies these goals, the basic idea behind this system are to increase flexibility in production and reduce the waiting time which is lead to remove or reduce waste. Within these changes the companies have seen birth a new philosophies and methods of accounting and management one of them is Activity-Based Costing (ABC) system, ABC focused on addressing the problem of indirect poor distribution costs.
The research aims to identify the concepts of MC and ABC systems in addition to determine the role of using ABC system through MC system. The research hypothesis is that using of ABC system under MC system is different from using it under the traditional manufacturing system in determining the cost of product.
The research find out a set of conclusions, the most important is that using of ABC system under MC system is different from using it under the traditional manufacturing system in determining the cost of product, and the researchers recommended that need to guide companies towards the implementation of modern manufacturing and modern accounting systems to give these companies great opportunities for success in the competition, as well as the need for attention of a cost factor which is one of the most important successor factors for the companies now through the search of all ways which is lead to reduced it and distribution accuracy on the products .

In this world which is the economic , social and political relationships in grown , the business environment is effected by globalization trends , this effect in international capital markets with some essential difference in accounting systems in different countries of the world , international accounting studies this different to reduce its influence on business environment .
Although the general frame of international accounting standard is financial accounting .
In anther it includes cost accounting keys , the economic life requirements and the business organization performance must need to focus at the cost accounting within international accounting standards .
Because of there isn’t found any keys of cost accounting in the international accounting standard this lead to inaccuracy in measurement and disclosing therefore if the cost accounting keys included it well positively affected both theoretical and practical .
In Iraq , we must develop the accounting system to include these international accounting standard and teach them in the universities .
So this study is coming to confirm the role of cost accounting standard in measuring and evaluation the performance and effectiveness the companies activity by inclusion cost accounting values in international accounting standard.

Derives Find importance of the importance of income tax as a source of funding for the state treasury, and with the continuation of tax evasion to a number of years lead to lower state revenues that depend on them for financing public expenditure of the state, which leads us to look to find the reasons and the need to diagnose the motives which had a fundamental role in increasing the size of tax evasion in Iraq, which is behind this phenomenon and to contribute in finding solutions to them.
Research was based on the approach to descriptive analysis using a questionnaire containing the 22 questions was distributed to the two axes are (the reasons for tax evasion and automatic control) and distributed form questionnaire to the whole community first (a sample of academics and Chartered Accountants) and second (a sample of the assessors of taxes) to explore their views on the reasons for tax evasion and the means and mechanisms of control was reached that tax evasion is a problem with roots and causes deepened due to poor organization of the effectiveness of the Iraqi tax system and recommend a number of mechanisms and means to combat tax evasion.

Became one of the first tourism organizations involved in providing tourism services to provide tourist services of all kinds that realize the importance of attention to two areas of vital, namely: the marketing mix of services and customer relationship management. In light of this research aims at an Exploratory study, as the sample was selected consisting of (24) active members in sex tourist organizations from both the private and mixed, was tested through the three hypotheses, the first correlation, the second for the impact and the third of the differences. Was the use of a number of statistical methods, namely the correlation coefficient Spearman, and the coefficient of determination (R2), as well as test Mann-Whitney. Was reached to a group of Conclusions was the most important relationship exists between the correlation and the impact of marketing mix of services and customer relationship management as well as the presence and existence of significant differences between the tourist organizations working in the private sector, and tourism organizations operating in the mixed sector. Based on that also provided a set of recommendations to support the positive aspects and seek to correct the negative phenomena.

The banking sector is the most important sectors that has a strategic role in economic development of the country The banks have strategic orientation strategy to embrace the small and medium enterprises, which are the backbone of the economies of countries in general and the foundation in creating economic and social development through positive economic returns on the national economy as well as:
1. Its premiere role in total local result.
2. Providing jobs for the unemployed.
3. Complementary and reliability with large-scale projects.
4. Progressively increasing the size of the investment.
5. Increscent in sales size.
6. Create wealth by providing superior products to meet consumer needs and satisfaction and thus win customer loyalty, in view of the role of small enterprises in achieving economic and social development in Iraq, we find that this sector still not contributing to the expected as economic sector and effective component of a catalyst to push the development process in the country where the object of these projects, some of the obstacles and difficulties in addition to atrophy in the role of stakeholders to the development of this sector, whether government agencies or non-governmental organizations.

Total quality management is regarded as a standard for the superiority companies because of it`s strategic importance and support the competitive position, but the presence of constraints operate to limit the ability of systems to achieve higher levels of performance, whether such constraints are internal or external requests a matter that requires Coordination and consistency between the work of total quality management and the constraints on that ,this consistency is working on the freedom of stakeholders through a series of laws and regulations is a safety valve for the work of those companies and it should be no integration among these dimensions (quality, constraints, governance) for the purpose of achieving the objectives of the company and strengthen its competitive position as positive, since the problem many companies is to adopt every method of modern curriculum in Separately, which creates a bit of conflict when the application may lead to the creation of restrictions and centers bottleneck affecting the performance of processes and activities in the company, and it was this research to highlight the importance of integration and consistency between these approaches and philosophies of during a prospective study in asample of industrial companies in Mosul .

The study aim to determine the impact of Information technology as “ independent variable “ in Redesigning jobs and ergonomics as “ dependent variable “ .Hence the study depend on the descriptive and analytical approach in treating its variables depending on many measurements dealing with an objectives and nature of study university. The study problem has expressed by a group of scientific and theoretical questions, which expressed by assumed model and assumptions.
The study has applied on a community of (89) officials in different levels such as : manager , head of department and super visor of sub division . Data were collected by using a questionnaire of (65) questions about the study dimensions. The questionnaire submitted to descriptive and statistical analyzing by mean of the computer to extract the results using the statistical application (SPSS ver-10).
The study have reached to a group of conclusions, the important one is “Significant Impact and Correlation between Study Variables in General in Study University, that explained the fitness of study hypothesis in different percentage.

The research aims to determine the role of strategic planning in effectiveness of crisis management through the phase of crisis management, To achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme, the hypothetical relationship between the variables, which was adopted by the independent variable strategic planning, distributed four variable are: (external orientation, internal orientation, functional coverage, resources provided) as well as three variables representing the variables adopted for effectiveness of crisis management are:(Quick decision response, communication and information flow, resource mobilization) while face of crisis management (signal detection, preparation and prevention, damage containment, recovery, learning) represented moderating variables. The sample consisted of (76) managers in the ministry of planning. The major results among them of this research are: the ministry of planning was used strategic planning in all its management for crises and found that change in strategic planning in order to achieve positively change in effectiveness of crisis management increase through face of crisis management . The main recommendations of the research are necessity of adopted strategic planning in management of crisis, specifically in Quick decision response, and communication and information flow.

The research aim is to study the impact of the relation between information technology and strategic thinking on the strategy of organizational innovation in high education sector. In order to achieve research aims the research have been applied in AL-Mustansiriayh University colleges on 149 individuals from colleges dean and their assistant and department heads, the researchers depend on the questionnaires to collect the data and analyze it by using multi regression coefficient, finally the research reached many conclusions, the important one is; there is an impact relation between research variables and presented some recommendation due to it.

This research aims at behavior improvement and its development in accordance with removing negative ethical values from the individual and conscience development which is considered as the principal of ethical and organizational behavior after the public ones . Hence , the study of ethical enhancing impact on behavior engineering for achieving the mentioned aim .
Ethics means the symbol of moral principles and the values that control the behaviors of individual and group . The individual usually behaves in a certain manner according to his knowledge and ethics where he will afford the responsibility of his behavior which could be right or wrong where he will get either reward or punishment in the direction of enhancing the right one and correcting the wrong one . This what means behavior engineering which refers to the dependant variable of organizational ethics that represent the independent variable in this research .
A questionnaire has been used to test assumptions and sample of the research . The questionnaire contains measuring the ethical climate aimed for internal and external dealings and the instruments of achieving intended behavior . Quinary Licard measurement has been used and applied on a sample consists of (40) managers in the research society which is the Public Company of Electrics industries .
It has been deducted , on the bases of the test outcomes , there is an impact relation with meaning significant between independent and dependent variables , as well as , there should be a necessity for a clear evidence of organizational ethics symbols that prevail the climate that related to internal and external dealings with the aim of achieving intended behavior .

Nowadays organizations cannot operate independently of the element of knowledge, which is the most important of the sources of power that are seized to reach out to achieve competitive advantage, and for the arrival of the organization to its goals in the growth and survival must be subjected to the advancement and development of its human resources and intellectual property to make them able to be Innovation creative in providing services so marked this study was to test the correlation dimensions of intellectual capital and its impact on Innovation behavior of workers and improve their quality of life of what it contains of obstacles in providing this service to users that rely heavily and primarily on the human element and the extent of efficiency and Innovation in the completion of these services. The results proved the validity of the study hypothesis that there is a correlation and the impact is significant variables between the moral, and made some proposals necessary for the organization examined

For two decades , The Company of Leather Industries suffers from the incapability of export its various products which influenced very much its profitability . Consequentially , It has not been able to develop its productive capability and its expansion to enter the international competition with its products in whick natural leather is used as a competitive advantage .

The environmental characteristics of products have become increasingly important to consumers in most area of the world, the more closely a product's image matches the buyers' self concept, the higher the purchase intention is for ecological products that are friendly both of environment and human. Thus, Concerns related to the environment are evident in the increasingly environmentally conscious marketplace. Targeting consumers sample of this search are willing to pay more for environmentally friendly products. The elaboration process of practical data at consumers can take three routes have the variation degree of Influencing on the environment, that are social, individual and demographical influences. This research discusses conceptualization of the ecological products and knowledge will affect future purchase intention, and the ecological products willingness which moderate the relationship between producer and marketing, the consumers have expect the equilibrium between their Health and natural environment.

The research aims to achieve quality in the products of the manufacture of Kazimain blankets factor which, the company's General Industries Sufism in Kadhimiya, down to the high quality products at levels comparable to competing products.
Category lab suffers from a section of the quality of existence which has become a basic necessity in any organization productivity or service. Researcher adopted a case study approach, and included personal interviews and data collection required by distributing a questionnaire form to find out the views and tastes of consumers for products under examination lab, stemming from two main hypotheses are:
1- low plant products due to an imbalance in the production machines.
2-the reluctance of consumers for products lab.
And the researcher to the existence of a partial interest in the achievement of quality by the means available, the researcher recommended the need to find a section for quality within the organizational structure of the tasks done in order to achieve quality products in the lab to meet the wishes of consumers.

This research aims to identify a moral differences between factors and variables of the faculty empowerment of both technical institutes and colleges, as well as characterizing the benefits and advantages of empowering faculty , in addition to characterize the obstacles and problems that limit the empowerment of faculty in all technical institutes and colleges . Finally , the research makes some proposals and recommendations that could contribute to support the behaviors of empowerment of the faculty of both technical institutes and colleges.
The research sample includes two colleges and two technical institutes in AL_Zafaraniya District . The questionnaires were distributed to (128) faculty in the institutes and colleges , with the titles ( Assistant Professor , Teacher ) .
The research has reached to a number of results , the most important one is the existence of moral differences between the factors and variables of empowering the faculty of both technical institutes and colleges, and that the factors are related to the faculty in technical colleges rather than those in technical institutes.
The study also found the moral differences between the faculty in technical colleges and their peers in the technical institutes in view of the order of features and benefits and obstacles of empowering the faculty , also the research includes number of recommendations , one of them is the need to develop the awareness and knowledge of the empowerment for the faculty by increasing the knowledge and the participation in decision – making and responsibility .

The world today is in the case of a horse race to acquire the largest amount of knowledge that leads to the advancement and progress and in the light of this , emphasis has been to focus on a kind of knowledge Alo'hai knowledge quantitative result impact mathematics, statistics, operations research on the decisions taken in any organization, including strategic decisions right.
The idea of research has emerged out of the close relationship between knowledge it is impact on the strategic decision right so the goal due to the study was to measure the impact and extent of the relationship between quantitative knowledge and quantitative tools and tactics in the strategic decision-making of the importance of this decision to build future plans and to measure the impact and then create a questionnaire containing over 10 vertebrae, five of them private knowledge quantity is the independent variable and include variables (analysis, intuition, experience) of either the strategic decision is the dependent variable and includes variables (thinking, alternatives, motivation) and then distributed the form on the heads, deans and colleges and institutes the Technical Education because they view Musdralaqraralastrateja has distributed 50 form on each of the (Institute of Management Technology, Institute of Applied Arts and the College of Arts Technical Institute technical training, and the Institute of Technology, and the College of Engineering Technology Alkahrbaúahoualemakanekih) The data were analyzed using statistical tools and SPSS program to find percentages and coefficient compatibility and correlation coefficient and Alanhaddarccant results as follows :.
1-There are significant differences between the senior management in the use of quantitative knowledge and Doadtha in Alaqraralastrateja making
2-There is a correlation between the quantitative knowledge and strategic decision-making process.
3-There is a significant effect of the quantitative knowledge on strategic decision-making process right

The Present research based on tow Variables interacting among themselves to establish ideological philosophical frame for it, that are (Learning Organization Characteristics , core competence) . A problem has been launched and being expressed by a number of questionings , an answer quoted on it like summarizing the theoretical philosophy and ideological goals for these variables that are from a more modern management trends in the field of organizational development on the Arabian environment and especially Iraq, so then diagnosing its relationship and its impact, it has formed from the sample coming from members of the staff at the of Administrative Technology College / Baghdad . has been selected sample to include of the consists of ( 50)staff which depends on the different scientific titles were selected as sample of research. The research used various statistical procedures for analyzing and processing the data and information using statistical packages such as ( SPSS. V.13) because the research methodized the approach of scientific research that based on Knowing analysis so it is analytical diagnostic study and importance aims to extract with philosophical enrooting due to the variables nature relied on the fact of application for Learning Organization Characteristics and core competence. This research approached the truth of the hypothesis which indicates that there is a relation of correlation and impact among its variables if the strategic leadership variable scores highest value of correlation and the impact indicates that the College management is the core improvement of Learning Organization Characteristics, as the College has highly concern to the single and grouping education as a basic procedure to achieve the strategic plans for best level of performance, growing and distinguish ,Conversely some recommendations are presented matching the fact of conclusions besides oriented suggestions are also presented.

This study seeks to indicate the what of the mental communication skills the mental from the viewpoint of a number of researchers also reveal the reality of communication skills in the organization in question is also the communication process of mental essence of the process of interaction and establish ways of understanding between the parties to the educational process, as signals do faculty in guiding the paths of education among students, note that these tracks hostage series of skills that work synergistic disclose the components of mind and the same time happens degree of rhythm and influence souls, and when the slide student in dire need of the events of this rhythm, so Ttatr importance of employing communication skills in all Mdyatea in order to leave the raised positive and approval touches humanity be the educational system in the strongest want it, it has launched the research problem of a question that (the type and nature of the communication skills of mental that can be used in the educational field), has adopted the study questionnaire as a tool for data collection and was hired a number of statistical methods The study also found most notably among the conclusions of a satisfactory degree of good listening by the respondents and that was by agreement%), and based on these findings it is concluded, among other research proposals.( 71,2 %).

The purpose of the study is using the fuzzy game "non zero – sum matrix game" to study the production oil to by know strategies for the purpose the oil in to uncertainly environment the linear programming model has been built for this problem includes (6) decision variables, (17) constraints for the first goal, it maxzimation the income and (14) constraints for the second goal it minimization rata of the .
Using the fuzzy game theory to solved the problem is anew and development technique because there are the equivalence between two person non-zero-sum matrix game theory and duality in quadratic programming and we solved the model by using winQSB program.

In this research we apply randomized complete block design with sampling experimental units ( RCBD'S ) to study water pollution in different areas in Tigres in Saladin governorate. As a matter of fact, we have concluded throughout the practical side on the statistical accounts for examining the reasons behind water pollution that there is a wide considerable difference in water pollution from one area to another, and also from one type of pollution to another.

The research focuses on one the most important factors affecting the demand for tourism, but that of income. According to the theory of demand for tourism, there is a direct correlation between income and demand for tourism, the more income increased demand for tourism and vice versa on the basis that income is a factor independent and tourism demand is the dependentone factor.
But what is the validity of this theoretical relationship of in reality, And we will try to test the validity of this relationship at the level of the global market as a whole, and then move on to the impact on tourism demand among Iraqis, in detail that addresses the quantitative and qualitative aspects of tourism at the request of Iraqis.
Given the lack of statistics and the integration of tourism in Iraq in general, and on the demand for tourism in particular, we designed a questionnaire form included (stratified random sample scalable) included (600) Iraqis who carried out the tours at home and abroad during the period 2003-2011. And prepared a questionnaire on the basis of the division of the research sample to (20) layer of low-income according to the direction of high income, and set aside (30) form for each layer.
In a nutshell, these results showed that there is a very strong and direct correlation between income and tourism demand for Iraqis, but to try to achieve justice in income between the Iraqis will have a negative impact on tourism demand.

The equation of labor market consists of two essential parts.
The first part represents the offer of labor force .
The second part represents labor of the demand for it.
The study of the labor markets in the growing countries including Iraq marks the existence of clear difficulty at achieving the balance between them. So, achieving this balance requires two important things the first thing is gathering the several educational training and employing policies; the second is gathering the accurate information about the developing directions in them. The tourism considers the most widely industries in its range. That means they require products of many sectors of economy. Millions of people work in the different sectors of tourism and the labor market in it shows different and various employment opportunities here comes the importance of this research to achieve several objectives.

The financial crisis considered one of the phenomenon that associate with the financial markets since its bigenning, its sufferd from tens of crisis , some of them started from the real sector and others stated from the financial sector . The researchers have different ideas regarding which of these crisis has more effect on the financial markets and here is problem of this research that translated to three questions . The objectives of this research focus on ideatification of the most powerful financial crisis and most effective on financial markets , what is natures and causes of this crisis and what are the appropriate solution for it . We select four crisis in this research for study , two of them started from the real sector and they are : 1st the great depression 1929 , 2nd oil and food crisis 1973 , the other two crisis are from the financial sector and they are : 1st crash bond market 1987 , the 2nd real estate mortgage crisis 2007 . The study readed to many conclusion and recommendations , the most important one is" the great depression 1929 considered the most powerful and effective financial crisis that affected the financial markets" .

The interest in development, environmental, financial, and managerial corruption in all its forms and features has increased ,Especially after the collapse of dictatorship regimes and the imposing of liberal system that supports democracy and activate the market economy.
The interest in these issues has been accompanied by the shrinking of the state's role : public sector privatization and granting big role to private national and cooperative sectors. Thus, governmental sector has started working in providing sovereign services represented in defense, security, justice also, to provide social services wither educational or social care with the partnership of private sector, which provides economic services represented in electricity, water, communication and so forth.
The governmental sources has imposed a new role on each states as necessity in creating a system by which it changes the foundations that governmental budgets preparation processes is built upon, along with financial and managerial fund's reports for the purpose of protection of public funds with all its components resources allocation methods its government methodology, risk management and its activities.
Reengineering occurs when a need should arise.
This research addresses three dimensions:
First: contemporary concept of public funds and its components.
Second: work ethics, public funds waste during allocation and spending.
Third: mechanisms of public funds protection.