JOURNAL OF ADMINISTRATION AND ECONOMICS

The roots of the two gaps model for growth , reach the post-keynesain, and model (Harrod) which was designed in 1939 about how the state can manufacture its economy . They the attemp (Domar) in his model in 1946 , who tried to put preconditions to be able to state manufacturing economy . the two gaps model includes both external gap (Agap of foreign trade) and the internal gap ( savings gap) constitute real obstacles stand in front of the process of economic development .Iraqi economy over the past three decades , which inter face challenges created imbalances deep interal and exteral , most variables macroeconomic structural form and structure of this economy . and foreign trade (exports and imports) indicate that the economy is facing the problem of economic vulnerability and to stand of ahigh degree of risk it deep of foreign trade and economic vulnerability.

Poverty in Iraq is estimated at about 6.9 million from the total number of population; half of them (3.44 m) are living in the rural areas and the other half is urban with a rate between quarter and fifth the number of population (22.9%). The problem to be studied is to determine the poverty indicators in the rural areas of Iraq, as there reasons are many and to follow according to the needs priorities for the individuals to survive. Some think that the main cause of poverty is the lack of food, while others think that the rural people have deficient in their needs of all other living requirements. Data prepared by the Central Statistical System from the comprehensive survey during the period Oct.2006-Nov.2007 were used, and the factor analysis is used in analyzing data in two stages. The first stage was for a number of 13 factors represent the various kinds of foods, and shown that they were grouped in three communities: (1) meats, bread and cereals, milk, cheese and eggs, fruit, food products n.e.c., mineral waters, soft drink, fruit and vegetable juices, and vegetables. (2) oils and fats, coffee, tea and cocoa, sugar, jam, honey,

The two sourcas bank financing and logistical aim at satisfying the financing needs of companies existing and new investment. The bank loans and investment portfolio managed by the banks financing mechanisms in the banking represents underwriting stocks and bonds source of funding in the primary market. The adoption of any of these sources does not mean that an alternative to the other, but are supposed to complement each other .
The research aims to indicate the role of the banking system in Jordan activate the primary market, develop and measure the extent of its contribution to the financing of the economy and the initial development of the market in Jordan through the financing needs of companies existing and new investment.
Dalia there is a relationship between each of bank financing and financing market direction depends on the nature of the structure of the banking system and the effectiveness of the mechanisms and the extent of their impact in the primary market activity leading to influence the size of the securities (stocks and bonds) issued by companies contributing to existing and new.
Search results reflected the role of the president of the bank loans in the initial development of the market through the issuance of shares to the development of existing companies with a limited role in the development of bond

The purpose of the research is to diagnose and realistic work ethic. As well as identifying the skills of managers strategic high impact in higher education institutions and researched to determine their respective roles in achieving academic governance, and here we have a clearer significance.
Find and through his problem through a combination of questions centered around whether there is a correlation between the effect of the explanatory variables and the response variable, and in light of this model was built by default emerged about eight hypotheses Head branched by many sub-hypotheses.
To test the validity of hypotheses data was collected through questionnaire tool has been developed for this purpose and was chosen for it was an intentional sample b (92) pedagogy of faculty in the colleges of Business and Economics government in Baghdad.
The data were analyzed using a combination of statistical methods and results were extracted using software (SPSS) and software (Amos), and in light of the results and analyzes research found a group of the most important conclusions: -
1) The importance of the model under discussion being the premise is a step toward the formation of a typical variables for academic institutions, where the work ethic lined up with the skills of managers in the strategic application of academic governance.
2) lack of managers the ability to exact extrapolation of future events in the field of work as well as the lack of managers of ideas that change the organization of the academy and its development according to the requirements of the times and the circumstances surrounding.
Finally, the research presents a set of recommendations, which are believed to be necessary for the organization to engage in activities in order to stay in the field of employment, including: -
1) the establishment of training courses and continuously for managers in organizations surveyed in various disciplines for the purpose of strengthening the skills and experience.
2) the upper levels of management must be moral behavior is correct in its dealings with those affected.

This research aims to study the financial performance evaluation of sharing companies that are listed in the Iraqi stock Exchange through using one of the new measures in evaluation which is called Economic value Added– It also studies the affect of this evaluation on stocks price of these companies . The study has been applied on sample of banks consists of seven banks that are listed in the Iraqi srock Exchange for the period 2006-2010 .
A number of statistical measurements have been used , such as Regression, correlation indicator , and for test to test research assumptions .
The research has reached a number of conclusions.
The most important one is that companies don’t consider Economic value Added indicator in the evaluation, but they depend on the traditional accounting indicators.
Ministry of Higher Education A scientific Research
Technical Education Institution
Administration Technical College of management /Baghdad
Department of Accounting & Financial techniques
" Financial Performance Evaluation of Companies by using Economic Value Added and its impact on stocks price "
(An applied study of samples from companies listed in the Iraq stock market )
A thesis submitted to
The council of Administrative Technical College / Baghdad as a partial fulfillment of the requirements of getting Diploma degree in Acconting financial techniques

The research topic is entrepreneurial dimensions for business incubators and its impact on the obstacles the problems of small and medium enterprises (SMES) so as to know the extent of the link and moral influence as reflected in these dimensions in the face of problems and obstacles faced by small and medium-sized enterprises in the province of Nineveh where the sample was selected from the owners of small and medium enterprises the sample has reached the size of (54) individuals .
The research was based on the default form based on three main hypotheses the method the was used correlation and regression in the model of research and testing its hypotheses .
The search reached several conclusions chief amany them are :
The results of the analysis of variance that there is variation in the level of impact for each of the dimensions of entrepreneurial in the face of obstacles to small and medium enterprises but the general form requires research to identify the factors that contributed to the better in the abstract form and through the use of regression analysis stepwise in order to choose the best factors that contributed to achieve that .
Attention should be larger and the subject of the establishment of business incubators by the governments (central and local) and to strive to set up a field to get to support and assist the owners of small and medium-sized enterprises and to overcome the problems and obstacles faced by the owners during the implementation of their projects in the field .

This research aims to identify the elements of managerial information technology and their effect in achieving the innovation of employees in the sample organization.
The sample consists of (46) managers and a number of lead Departunts chosen who have been chosen randomly. The researchers have depended on the descriptive method to be a suitable for this study, besides they have used the questionnaires as a means to collect the information.
The data have been processed by using a collection of descriptive statistical tools such as (mean, mathematical average, standard deviation, percentages and correlation coefficient).
The results of analysis have shown a strong relationship and great effect between the elements of managerial information technology and the innovation of employees, also these results have shown the difference of views among the individuals of topic sample by having the elements of managerial information technology in according to vary the technology , accordingly .
The researchers proposed a number of suggestions.

All Organizations seeks to apply the Electronic Management aiming to achieve their transactions with the least possible time and effort. Electronic Archiving, electronic documentation, and electronic mail are only the first steps for applying Electronic Management. Also, the application of Total Quality Management in organizations requires adopting a new philosophy based on implementing the right action from the first time, thus the Electronic Management application inside the organization will enhances the application of Total Quality Management.
This research aims to recognize the level of Electronic Management application in the Ministry of Science and Technology, and the constraints that limit such application. The research objective is to study the importance of these requirements, their sequence, and their impact on the Total Quality Management principles in the surveyed ministry.
The research has adopted the case study method, and the research sample represent all the (60) section managers in the Department of Information Technology at the Ministry of Science and Technology in order to survey their opinions.
The research has reached to a set of conclusions, including the role of Electronic Management in adopting the Total Quality Management Philosophy, the commitment of the senior management to support Electronic Management, work to create a suitable environment for the application, and provide the necessary infrastructure to work within the ministry.
The research also put a set of recommendations such as providing the required financial allocations, promoting human efficiencies ,taking advantages from other countries previous experience, and recommending the necessity to use Electronic Management in the Ministry Departments to reach the Electronic Government Application at the whole Ministry level.

This research aims at knowing the use of the components and the effective relationship of Marketing Information System in the National Company For Manufacturing Home Furniture besides customers satisfaction in the company studied .
The research depended on a main hypothesis reflecting the relationship between the components of the marketing information system and customer satisfaction. There is a correlation between them.
To test the correctness of the hypothesis, data was collected and analyzed dependind on a questionnaire . Data was analyzed using (SPSS) .
The research ended with some conclusion, the most distinguished among them:
The correlation between the components of marketing system and customer satisfaction is generally low. This can be justified to the absence of clear vision among the sample studied regarding the marketing information system and its effective role not only on the satisfaction level but it extends to some other variables, the suggestions which participate to support the positive sides and improving the negative sides; Most important of which working to make satisfaction situations connected with marketing information system through the letters participation in serving the customer to the extent that the customer see himself through these component in the field of communication or programming …etc

Research seek to determine the relationship ( Association and Impact relationship) between information technology priorities competitivess in the lab carpets / Kadhimiya . The attention to information technology and priorities competitiveness contributes to the possibility of submission to auniqne throwih which the company can beat its competitors and then achieve success and survival
1- Is there a clear perception of the managers in the company under the concept of information technology ?
2- Is there a clear perception of the managers in the company under the concept and dimensions of competitiveness advantage ?
3-What is the nature of the relationship ( the correlation and impact ) between information technology and the competitive advantage in the company under consideration ?
The research found to a set of conclusions ,including:
1) A significantly significant correlation coefficient between information technology and Dimensions the competitive edge feature is (quality , cost ) in the company under consideration .
2) A significant effect of information technology and the dimensions of competitive edge feature is ( cost, quality ) in the company under consideration .
Depending on the conclusions reached by the search may offered a number of recommendations are consistent with these conclusions .

The sector insurance services from important sectors within the services sector in general, as it contributes positively relatively high in GDP in many countries of the world, and in spite of that, the contribution in Iraq is considered modest, which calls into question the private sector business organizations and the extent of the diverse needs of insurance services, therefore, this research seeks to answer the question the president the following:
What degree of satisfaction of business organizations for services insurance companies? The ramifications of this question several questions related to the most important reasons for choosing the insurance company and the reasons for changing the business organizations to deal with the insurance companies with the knowledge for dealing with it and what degree of satisfaction of business organizations for marketing mix service for insurance companies and of the service, price, and promotion, and distribution and people, and the stages of service delivery the physical evidence and the effect of the size of capital, business organizations and the nature of work and the number of their employees on the level of satisfaction with the services the insurance company?
The research aims to find out the extent of satisfaction of business organizations for the services of insurance companies in Baghdad and through the identification of the reasons for selecting and changing the insurance company and the average duration of dealing with the same company and the level of satisfaction with the marketing mix service for insurance companies through the selection of a sample suitable consisting of (10) business organizations of various types (commercial companies and other industrial and services) as they distributed a questionnaire consisting of two parts search presidents, one for the characteristics of the business organization and the second related to the satisfaction of the Organization for the services of insurance companies.
The research found through the use of statistical methods to the number of results was most important was that the quality and price and the personal relationship of the most important reasons for selecting and changing business organizations to insurance companies, as between research and a relationship (positive or negative) between most of the elements of the marketing mix service on the one hand and between the level of satisfaction for business organizations on the other hand most of the recommendations proposed by the researcher, it is a necessity interesting insurance companies the level of quality of service and marketing mix service, as well as interest groups with competence and experience and do insurance companies design marketing programs to help them develop their relationship with their customers in order to reduce the turnover rate of change and promote loyalty and work to provide base data on customers and the use of customer relationship management program to follow up and find out their needs and their interest.

The internal auditing function in Present time is one of the important functions in the economic units, due to from the wide expansion of business field and the significant developments in the financial and management fields and in increasing competition among economic units and , hence, increasing the management\'s inability to carry out the auditing and control functions. The need for internal auditing function has arose to detect errors, which is the same essential goal of six-sigma that is represented by activating the role of control in all fields including the internal auditing function in order to be able to fulfill the different beneficiaries\' needs.
It has been concluded that there is a strong correlation between both internal auditing function and six- sigma and there is a strong moral influential correlation between six- sigma and the function of the internal auditory.

The role of the establishment of the state in of providing services to the community and fill the needs of public multi-cast puts to a lot of responsibilities and obligations and project management required by the public interest and the breadth of its activities in the fields of industry, trade, banking and other services and the consequent revenue collection and disbursement of expenses and determine which state budget The implementation of this budget by the government units requires the presence of controlled detailed and effective measures to ensure the proper use of public funds and the absence of waste in public money and achieved control and efficient by having a financial regulator specialized independent Ancoha law and have legal personality independent.
The research aims to examine the independence of the Office of Financial Supervision in Iraq and the role played by this Court in the process control and external audit on the implementation of government units in the state budget according to the instructions implementing those budget and that of the most important conclusions of her research is that control of the BSA is control disclosure of financial transactions in violation of laws and regulations, instructions, and not for the Court of jurisdiction, which is one of the basic necessities of the theory of supervision and have recommended search need to consolidate the regulatory bodies of the Diwan of Financial Supervision and the Office of the Inspector General and the Integrity Commission trace powers supervisory and judicial.

The research consists of studying the times of Fuzzy failure system and Estimate the fuzzy reliability for each components of components system with (0.1, 0.5 ,0.9 )degree of membership function and taking out the estimated value of fuzzy system reliability and benefits of it to form fuzzy Markov Matrix by depending on binomial distribution for latter periods of time and applies on transforming electricity system in Iraq for middle district which consists of twelve (12)stations with parral system , however it is estimated the fuzzy system reliability for each station of system stations and estimated the fuzzy reliability for the system .And for predicating the system condition for latter periods ,it is used Markov matrix which consists of twelve conditions (states) probably the system goes through according to number of system components under searching during the time of generating or (operating )and used Mat Lab system which designs for searching and through it , we reach (conclude) that fuzzy increases by increasing α and decreases when interference stations decreased in work within the time of operating system ,and to help the system to work in high proficiency (degree) the all stations should continue working during the times of operating because if one of the station stops from working ,it will cause to decrease of the value of fuzzy system reliability which reaches in most cases to 0.1 ,we suggest to increase the number of stations and connect them with other stations to provide commercial and trading districts with extra stations because the immediate reliability system will be decrease from 0.9 to 0.5 that refers to the half of products after passing ten periods of time which leads us to put a plan to increase numbers of stations within the system to double to remove deficiency needs which will happen in future in production power of transforming electricity system of the middle district in Iraq .

The importance of controlling inventories when determining the level of reorders during the Lead time , so the aim of the research requires us to know the probability distribution which regulates the process control of inventories and ensures the absence of scarcity it. The distribution of the Rayliegh of the distributions of efficiency, flexibility and high quality in determining the need for the requested materials stocks , which deals with the State Company For Electrical Industries (SCEI) during the Lead time to make the level of risk at a minimum level and therefore easier to control the decision-making until they reached an optimal decision which achieves the benefit of the State Company For Electrical Industries in determining the reorder level of demand for the stocks items

The purpose of this research is to shed light on the role of training in enhancing the ability of the core human resources and research has sought to achieve a number of goals, cognitive and applied as estimated constitute the core of human resources to provide the main source of organizations and working people with high skills, As is the estimated core human resources foundation stone for the implementation of all Oryx and duties of organizations and constitute the most important its resources , and as a result of changes in acute that characterize the environment in which they operate these organizations , many of them started looking for ways to help it achieve many of the competitive advantages of its own , and this means training is how to invest to build the estimated core of human resources in strengthening the competitive advantage in the Iraqi organizations , and based on this problem and objectives , To clarify the relationship between the study variables and sub was formulated hypotheses two basic emerged of them (8) hypotheses subset. Has adopted Questionnaire as a tool in collecting data and information related to the study, as it has been prepared on the basis of a number of measures a ready-made and using the runway (Likert) quintet, was subjected to the standards of validity and reliability and use the statistical program ready (SPss) and program (Excel) has produced a number of methods of statistical results and perhaps the most notable presence is a significant correlation between the impact of the training and the estimated core of human resources.
As part of the discussion of the results presented the study presents a number of conclusions, mainly that it is for training an important role in promoting the estimated core of human resources, which is the most important source for building and enhancing the competitive advantage, which requires them to increase attention to the application and construction of the estimated intrinsic human resources of their labor by examining the experience of developed countries and benefit including the best shape possible

International Markets have seen the great changes and developments in all aspects. The innovation in the world of business has been considered the necessary case which all organizations try to reach in an environment which is known as struggle for development and existence. Thin innovation is accompanied by a lot of pressures and threats through innovative marketing activities which contribute to make the quality of organization in its best level and to create an additional value for guests and to entice the guests loyalty which made these two concepts most of concern by the researchers, authors, and administrative leaderships.
المقدمــــــــة :
مع إستمرار التقدم العلمي والتطور التقني وثورة المعلومات، وتزايد حدة المنافسة وتنوع الأسواق والحاجات والسرعة في تغيرها، أخذت المنظمات تدرك شيئاً فشيئاً أهمية الإبتكار ودوره كنشاط منظم للتوصل إلى منتوجات وأسواق وتقنيات وعمليات وأساليب جديدة تحقق للمنظمة كفاءة إنتاجية عالية من خلال المحافظة على البقاء والنمو داخل سوق العمل.
إذ لايمكن لأية منظمة فندقية سواءً كانت نامية أومتطورة ومستمرة دون أن تحدد بدقة درجة فعالية الأسس التي بنيت عليها ومدى كفاءتها وقدرتها على تحقيق الأهداف بالإعتماد على كافة الأطراف المعنية من قيادات إدارية و عاملين وما يحكمهم من سلوكيات وأخلاقيات مهنية، حيث يتحدد نجاح منظمات الأعمال على أساس قدرتها التنافسية وضمان وجودها وإستمرارها وهذا لا يتحقق إلا من خلال إمتلاكها للكفاءة والفاعلية بالإضافة إلى التمسك بأخلاقيات مهنية عالية، حيث تمثل هذه التوليفة دعامة إرتكاز بالنسبة للمنظمة كما تغذي وضعها التنافسي بإعتبارها مزايا تنافسية صلدة يصعب محاكاتها من طرف المنظمات الفندقية المنافسة.

Tourism is the environmental factors of the tourist demand task for its effective role in increasing the national income Mmaineks in the welfare of the community, in addition to being one of the factors of entertainment and relaxation for a large and important community and especially young people in leisure and gain good experiences.
One of the requirements of eco-tourism is the natural resources, which are the foundation stone for this kind of tourism for those resources that are available and well in all regions of the country of Iraq from the north, the mountains and the western Sahara and southern marshes and for the work of reconnaissance field on a sample of the community of the city, has designed a survey of 100 people was their choice in the form of an intentional sample included students in the Department of Tourism, Faculty of Management and Economics, University of Mustansiriya. The research concluded to bring attention to the importance of investing environmental and natural resources for the purposes of development of eco-tourism, in areas of Iraq diverse and containing natural resources suitable to be tourist places bring tourists, and at the same time be another source to diversify sources of foreign income for the country. The research found a number of conclusions, including the failure to exploit the resources and natural reserves in the country for the purposes of tourism, as well as to make recommendations in this regard for the exploitation of environmental resources and natural reserves in the desert areas and mountain areas of the marshes in southern Iraq, the best use possible.