JOURNAL OF ADMINISTRATION AND ECONOMICS

The society citizens are the best wealth for any nation; a sentence is said and written by the father of Malaysia miracle: Mahathir Mohammad. The education in its wide meaning is the sole tool to rise and transfer people to level that could be look at as a human resource that represent the basic tool of development as well as the aim of it at same time. But the most of education indicators in Iraq especially through the first decade of new thousand were under and low as comparing to regional countries. That leads and shares to increase of unemployment and fertility rates, lower standard of living as well as retreat individuals efficiency and effectiveness and eventually inability to achieve planned development in the nation ….. Alas.

The subject of water resources earns a big importance in researches of economic studies, so this study tries to observe some theoretical outcomes in its field. The study chose the Euphrates River as a case study to show the Political Economy of water resources. It's depends on hypotheses "The water resources of Euphrates river source of tension between the partner countries and reaching the conflict to dispute my reach to threat by power and declaration the war or sign to that, because the importance of this resources for Iraq .
In the way to test the hypotheses it discussed the subject in the following items:
The first of all is discussed the water resources and the theoretical framework of international relationships, the second item processes the virtual water subject between the suggestion and the implementation, the third item com in way to demonstrate the case study (Euphrates between Turkey, Iraq and Syria) , in fourth item the study deduced number of conclusions to rooting the main idea and indicated to some of recommendations which see its useful to concerned.
On god we aim.

The research attempts to highlight the importance of marketing philosophy that can be adopted by a media organization in the development of the media-industry (from the point of view of the consumer –media) where the research was divided into six topic started with methology and ended with can mythology and recommend actions.
The research starts from a maior theory based on the presence of significant correlation between marketing philosophy adopted by (media) organization and the consumers logo saturating in the aspects of the product excellence and the marketing mix and the from of the product ,its content and its target and the satisfaction about the media –industry the research is over to a set of conclusion most important recommendations are :-
The weakness in the aspect of the product related in the shape of product and the Iraqi consumers fading of non-saturation and lack of competition between media organization with obvious weakness in the media aspect of the marketing mix (physical aspect)
And most important recommend action:-
The importance of the adoption of media organizations to the commoner-oriented philosophy on its way to satisfy the needs and desires of the media consumer and the importance of giving attention of the formal aspect of the product and its excellence and overcome marketing problem .

Longer Markov chains (Markov Chain) is one of the most important methods and techniques of statistical predictions TIME SERIES are widely used in the study of the market and currency exchange rates and other applications are many, (on the other hand taught scientists administration what is known as gap analysis between the known to the service expected by the service recipient and the perceived service after receiving the service by the receiver) deals with the application proposed by researchers in the merging between the idea of Markov chains and the gap analysis of service and an application did not address previously on the global level (to the knowledge of researchers), and will address the research to predict the gap between the quality of banking service expected and its dimensions and the quality of banking service perceived and its dimensions and its application in one of the private banks (Bank of the Middle East) and then predict the gap for a period of time later, in order to recognize the bank's administration over the match expectations, views and opinions of customers of the bank as they expect the level of quality and dimensions of the banking service with the level and the dimensions of quality of service inherent already in the service provided by the bank.

The Current research aims to diagnose the role of strategic capabilities of knowledge-makers in meeting the requirements of strategic success in business organizations, and to identify the differences between personal and functional characteristics of the sample and its impact on the availability of those characteristics. To
contribute to the achievement of some of the requirements for strategic success of the companies surveyed, it has achieved these properties in its various dimensions above average levels.
The recommended research recommenled the need to work to re-examine the philosophy of selection and appointment of staff and the adoption strategic capabilities of knowledge makers within description and job descriptions and work to deploy and provide the means and methods of modern technology on an ongoing basis in the organization surveyed the fact that it helps to facilitate the work and raise the level of strategic performance in order to achieve the requirements of strategic success on the one hand, and to develop the capacities of individuals and providing them with new knowledge on the other.

This study tests both the correlation and the impact between the variable of the strategic entrepreneurial requirements in its four dimensions (entrepreneurial mind , entrepreneurial culture , entrepreneurial leadership , and strategic sources management) , and the variable of enforcing the competitive features in private schools , As the problem is represented in the weakness of the competitive features in the performance of the private school under study , which require adopting and activating the strategic entrepreneurial requirements reaching to stimulate and activate the competitive features in the schools above mentioned . A questionnaire form has been used for data collecting . These forms were distributed upon (58) teachers who were chosen randomly then they were collected 100% .
It was supposed in the hypotheses of the study that there is a correlation and impact between the strategic in private school under study . The data collected have been analyzed by using (SPSS Ver 13) , and numbers of methods have been used to prove the hypotheses , like (Pearson) correlation factor as well as descending analysis .
The results prove that there is a correlation and impact and impact between all dimensions of strategic entrepreneurial requirements and enforcing the competitive features in the private school . On the light the results , a group of suggestions and recommendations have been formed where the researchers hope that the specialists take benefit of them .

Multi – technology – based banking service to the idea that the banking business re-engineering will bring banking reform to provide better service to the customer in order to achieve the satisfaction of employees and customer towards harmonization with international banks .
The problem of the study came from the service during the process of converting traditional banking dealings suffered by some Iraqi banks to electronic methods in software to work and deal with the dimensions and raised the problem question (Is there a correlation and the impact of Technology banking service in banking reform ) And applied to study in a number of government and private banks using form for identifying and distributed to (30) member between the manager and officer Division and the Department used the method descriptive and statistical processing data according to (SPSS) and the study found a correlation and the impact of significant technology banking service in banking reform , which follows this re-engineering its business organizations and the trend towards banking Electronics era .

This study takes the effect of using some of the financial engineering tools such as swaps , options , Futures , Forwards in the bank's credit risk , we choose one of the famous American Bank's to be the area of the study. The conclusions of the study prove the highly effects between the using of financial engineering tools and the credit risk.

The current research aims at investigating the adventurous capital as a modern concept and alternative in financing and investment field on equally and the possibility of applying it in Iraq, as well as, referring to experiments of some western and Arabs countries, and making use of it. Whereas, some of them their experiments for to more than (25) years, others are still crawling but they do not reach to the ripeness like the Arabs countries. Besides presenting an analysis for British adventurous capital association for being one of the most important specialized associations in Europe in focusing on investment field in the United Kingdom in comparison with the rest of world countries, also emphasizing on the importance of the existence specialized companies and associations in investing with adventurous capital for saving the information about the size of the invested capital in different projects and geographical areas and for different financing stages and the methods followed to get out from the projects. The researcher is recommending the necessity of forming a strong financial market and providing a financial tools participate in displaying and sustaining the adventurous capital on Baghdad Stocks Body, and floating a guide for the investor to inform him with the adventurous capital and its importance

The research deals with two subjects, structural dimensions and job burnout, on the basis of their being of significant organizational phenomena that focus on human resource and affect the performance of this important resource and through this resource it can affect on the organizational performance. The first variable is the organizational structure and its structural dimensions that have effect on the behavior of individuals and groups in organizations. Then the manner of division of work and specialization and the roles and composition of organizational units and the delegation of authority are all significantly affect positively or negatively on their behavior. The second variable is the dangerous of the phenomenon of job burnout because it represent evidence of the passage of the organization a real crisis affecting the lives of the employees and have a negative impact on their psychological and physiological health and on their development and creativity and thus lead the organization to the decline and failure. This research aims to identify the impact of the structural dimensions on the job burnout, and it based on two major hypotheses. First, there is a significant correlation between the structural dimensions and job burnout (at the overall level and at the level of dimensions). Second, there is a significant effect of the structural dimensions on the job burnout. The General Directorate of Roads and Bridges Construction and Housing and its branches in the governance of Dohuk had selected to execute the field of research and testing hypotheses. Where employees were selected as a community of research. And the number of respondents was (103) of the total staff in the organizations surveyed. By the adoptions of a number of statistical tools research hypotheses were tested.
The most important results confirm the existence of a positive significant correlation relationship between the structural dimensions and the job burnout as well as a positive significance effect relationship between them. And in the light of the results that have been reached, the research presents a set of necessary and useful recommendations for organizations surveyed that will help departments to adopt the appropriate organizational structure and reduced levels of their burnout job, as well as suggestions for future studies on the subject under examination.

This research seeks to determine the availability of accreditation standards of academic accreditation in the technical college business\ Baghdad, according to the perspective of national standards and are derived from the evaluation of the performance of the technical education to assess the institutes and colleges technique in order to evaluate the performance of the concerned party and promote positives and handling the negatives and bottlenecks to achieve leadership and excellence, especially that of improving the higher education sector aimed at continuous improvement and development to achieve the stated objectives and expected and thus achieve the highest possible levels in the practices and operations and outputs. To reach the objectives of the research follow the approach to the case study, has been working on the use of a number of tools including Checklist to measure the level of accreditation standards in college surveyed and personal interviews, relying on a variety of statistical methods in the analysis of the frequency, the arithmetic mean weighted, percentage ratios, The size of the gap. Has separated the presentation and analysis of results for a number of conclusions, the most important of securing academic freedom, resources and financial support necessary for researchers to encourage urged landlords teaching to complete the search and at least one, and the expansion of graduate programs and missions, especially those that meet the priorities and fit in with the latest scientific and technological development. The research found to submit no recommendations, including the need for self calendars periodically within the college, which helps to enhance the strengths and address the weaknesses to improve the quality of teaching and learning in college and implementation of the plans of the Ministry of Higher Education.

Facing the accounting profession today breaches of professional ethics seriously affected and affects them and steadily, resulting in the collapse and bankruptcy and deterioration of many economic units, this reflected the confidence of the public accounting field.
Varied forms of these violations and numerous denominations to show us the form called (creative accounting) - raised controversy about the latter from being an urgent need to walk the business? Or a moral choice not to improve and beautify the image of the business?
So try this research shed light on this subject and the overall aspects to identify the ethical violations of the (creative accounting) on the accounting profession.
To achieve the objectives of the research was divided into five sections address the first topic of research methodology, while the second has reviewed creative accounting (input definitions), while the third reviewed the curriculum of moral accounting The fourth has tried to explore the views of a sample of professional accounting in Iraq about breaches of creative accounting and methods of treatment successful in the last section while viewing the main conclusions and recommendations reached by the search.

The Mechanisms accounting for the governance of the banks of the important tools that contribute to the success of the restructuring of Rafidain and Rasheed, what are these two banks of great importance in the infrastructure of the country's development, which requires configured to suit the requirements of this development in terms of work methods and technology used and the philosophy of the administration and others, The researcher believes that the appropriate approach for the development of these banks so as to achieve its strategic goals and become a viable economic activities and contribute to attracting investment is the restructuring of these banks, relying on the mechanisms accounting for corporate governance.
For this purpose has taken a random sample of both banks and distributed them above the resolution for the purpose of measuring the impact factor independent mechanisms accounting for the governance of banks on the worker's restructuring of two banks and by 30 Questionnaire measurement results were as follows:
1 - The correlation between two variables (independent) is 0.862 and the correlation direction is strong.
2 - The R Square is 0.742 that the independent variable affects the dependent variable at a rate of 74.2% which considered is high and the remaining 25.8% is the ratio of the impact of other variables may be due to regulatory or legal factors or the other.

This study aimed to provide a quantitative tool planning and control at the same time for Islamic banks by building model measure to describe the degree of safety banking depending "on a range of financial risks arising from the nature and activities of these banks and based on financial analysis of its financial statements. To accomplish this the study included a sample of Islamic banks in the period from 2002-2011 and adopted in measuring the indicators on the financial statements disclosed to those banks, and researchers used the method of time-series cross-sections panel data analysis which allows analyzing temporal dimension and spatial degree of safety bank in the process of drafting the model standard. came to study in three sections Basic represents the first research in the financial statements banking and indicators of financial analysis affecting the measurement of banking risks while representing the second topic indicators of financial analysis have a direct impact in the measurement of banking risks The third section has been confined to the side analytical in both its financial and quantitative. The researchers found that achieving safety margin the Islamic banks linked relationship proportional with liquidity and inversely proportional to the goal of profitability. also showed an inverse relationship between credit risk and safety banking in terms of the results showed a positive relationship between risk of both liquidity and operating and financial leverage and capital adequacy and the security banking, should banks Islamic subject of the study to achieve a higher level of safety margin banking and thus helping them to avoid financial risks different from the one hand and to ensure achieving acceptable levels of profit on the other. so the researchers recommended the need to adopt the results derived from the studies and research that address the subject of research and application on the ground through banking and business environment in order to achieve positive results in the field of work.

The process of classifying students according to their desires Academy for the selection of the type of study (morning or evening) depending on many variables play a large role in the selection process of study and these variables may be related to economic factors or security or desire student or axis full-time study or any other factors combined at one time. The basis of the work function discriminatory is having a variety of standards and qualities that play a major role in the classification depending on the type of study (morning or evening) and return any View new to her collection correct but less possible error of classification. Has included a sample search on (136) students were selected from one of the affiliated colleges of higher education and the rate of (68) students each type of study.
The Research has included four key sections were systematically search the paragraphs of the first section and the conceptual and theoretical framework in the second part, either the third section has included the practical side of the research and the conclusions and recommendations of the share of fourth section

Kufa Mosque is considered as one of the prominent centers of religious tourist attractions in Kufa holy city. It is the fourth of the best Islamic mosques in the world after Alharam Mosque, Alnabawi Mosque, and Alaqssa Mosque. Kufa Mosque has a very old history ; it was a mosque for the angels before the creation of Adam(God\'s peace on him) and it became his house and praying place after the creation. Due to its great religious status ,the Mosque assumes many roles such as those of praying, preaching, unifying as well as the social and the political ones. These roles were and are still effective in alleviating the Moslems and in enlightening the Islamic society.
The Great Kufa Mosque is distinguished for having the shrines of so many prophets like those of Adam, Noah, Ibrahim, Mohammed, Alkhudher , and Jubrael (God\'s peace on them all), and the shrines of Imam Ali, Imam Zain-Alabideen, and Imam Al-Sadiq(God\'s peace on them all).Besides, it has the holy tombs of Al-Husain\'s ambassador, Muslim Bin Akheel(God\'s peace on him), Hani Bin Erwa, and Almukhtar Althagafi.

The Study dealt with one of the competitiveness ability standars which the managers can invest in improving the Performance, provide the best services and promote the development that represented by information technology which considered as an independent variable , while the tourism development reperesented as abased variable .
The Study aimed to find out the extent of the information technology application and its impact in tourism development . According to this perception , asurvey study was launched in tourism state, and the study took off two main hypothesises, the first related to the extent of existing amoral link relation between information technology and the tourism development, and the second hypothesis related to the extent of existing amoral effect of information technology in the tourism development . Both female researchers have reached a group of conclusions and recommendations related to the problem of the study and achieved its targets.