JOURNAL OF ADMINISTRATION AND ECONOMICS

The Law of Oxley, which was issued in 2002 the most important law to regulate the business in the United States since the issuance of the Securities Law for the year 1933 to 1934 in the light of occurrence failures of the accounting and financial scandals of some companies, American, it contains items of interest to remove the external risks and uncertainties faced by accountants practitioners of the profession in fulfilling the accounting and auditing of its objectives.
Complying with the law and instructions Oxley corollary is the cornerstone in building the financial information useful and reliable data in the form of financial disclosure appropriate offset for the benefit of internal and external users, so this law will find a positive impression on the profession of accounting and auditing.
Find addresses the most important criteria of this law and its role in raising the efficiency of the external audit profession in the long term. The research found many conclusions as the following:
• It has strengthened control over the audit firms and the prevention of collusion with the management.
• Reduce risk in the absence of misappropriations and irregularities detected in a timely manner and thus reduce the size and cases of financial irregularities.
• It's a tool for balance in the relationship between auditors and senior management and audit committees in companies.

Abstract:
The aim of this paper is studying the strategic advantage as a function interpreted by the core competencies of the firm in terms of managing human capital under the radical technological change. In order to solidify the thoughtful linkages among the variables and their interrelationships, the description content-based approach has used for verifying the validity of the paper’s main theme , which stated that “the distinctive core competencies of the firm interpret its ecological strategic advantage via managing human capital in the environment of technological change” .The descriptive theoretical analysis after being conducted, it has reached to many conclusions agreed in their content upon the validity of the main theme and its logical acceptance.

Received of economic globalization , prominent attention recently, after it became based on international conventions hold the will of States , guided by international institutions and organizations and multinational companies under the control of some developed countries , and bring the global economy towards globalization and transform the world into a single global market , and in the restoration of the capitalist system of domination and linking national economies and the global economy , trade liberalization and open markets , mergers and the growing markets for goods and services and capital .
We will highlight in this research on what the economic globalization and its manifestations and its objectives and actual tools to achieve their potential , and demonstrate the benefits of the Arab economies and the opportunities and challenges posed by globalization on the Arab economies, which constitutes the framework of integration into the new global economy.
That economic globalization places the Arab states to challenges requires them to develop effective methods to address them, and adopt programs of action to reform their economic and financial, administrative and meet the requirements of development and Arab economic integration and to consider the common Arab market a necessity of life required by the current circumstances, we will discuss in our research some of the recommendations and ways to be introduced to meet the challenges and risks of economic globalization.

This research deals with the management of psychological burnout through measuring of its dimensions and relations with demographical variables. The importance of this research may be pointed out by the attempt of finding out the links between the burn out and other aspect related and measured.

Quality Function Deployment is one of the contemporary quality tools which is distinguished from other tools, where it focuses on achieving quality requirements as well as positive quality to present a product meets or exceeds current and future customer requirements.
State company for leather industries – factory (( 7 )) to produce men – shoes was chosen as a research sample .
A questionnaire have been designed with three parts, the first part concentrates on quality dimensions [ customer requirements ] … the second part includes identifying the stronger competitors of the company , the third part specialized in the degree of availability of each customer requirement in competing products .
The research concluded a set of conclusions such as:-
1- Weakness of interest in quality concepts and quality tools … especially (( QFD )) tool .
2- There is a suitable environment to apply (( QFD )) tool, the company will attain many advantages through this application .
3- Weakness at focusing on customer requirements, because the company has greater interests in contracts with governmental institutions more than focusing on customers.

In order to achieve overall balance in the economy to be achieved in different markets and at one time (market commodity, monetary and labor market and the balance of payments and public budget), did not provide yet a model from which to determine the overall balance in the economy and the difficulty of finding the inter-relationship between all these markets and put them applied in the form of allowing the identification of balance in all markets at once.
One of the best models that have dealt with this subject is a model (LM-BP-IS), who teaches balance in the commodity market and money market and balance of payments and the importance of this issue This research tries to shed light on the reality of balance in the economy through this form for the period 1988 to 2008 and appeared Search Results the possibility of achieving a balance in the economy, but at low levels of output and high index of prices, interest rate, but the followers of policies proposed by the researcher can achieve balance in the economy at high levels of output and low interest rate and the index of prices.

Generally the world economy and especially monetary markets lived in Turbulences and Fluctuations since 1929. These Turbulences covered almost all countries in different levels. These Turbulences caused a foggy seen and uncertain in future. This caused a general collapsed on trust on financial markets. The horror spreaded among investors on world level .These negative effects is different from country to another due to its effects on world economy.
This current financial crisis which spreaded and still in bigger world countries economically and politically and this crisis included the rest world part overcome the logic of partial treatment. This crisis shows a big weakness in the structure of capitalism It was not bubble as described by some economists but it is explosion action of crisis in the center of capitalism structure .The credit crisis is one of these crisis. It was the first spark to fire the global monetary crisis in the last quarter of 2008,it is important to mention that the origin of this crisis started before that history in many years, therefore this study focused on this crisis, causes and imminent collapse on Arab monetary markets .the monetary markets occupied an important position in development or developing economy, market protection is very important therefore, this study focused on the last monetary crisis, the imminent collapses, its effects specially on Arab monetary markets, in addition to that methods and procedures which can used to protect the monetary and banking sector specially Arab monetary markets from monetary risks which blows this vital sector
The study aims at :
1-Studing the financial crisis.
2-The historical development of financial crisis focuses on crisis of twentieth and first twentieth centuries crisis .
3-Uncovering the causes and roots of world financial crisis 2008. 4-Focussing on Arab financial monetary of study sample (U.A.E, OMAN, EGYPT, JORDAN AND SUDAN) during discussing the most important indicators of these markets.
5-Studing the world financial crisis reflections on Arab markets whichre the study samples.
6-Presenting some necessary methods to face the world crisis.

Unemployment is becoming a problem facing most countries in the world, whether developed or developing, and with rates that vary depending on the level of these countries so we see it reach high levels in developing countries and in return being less severe in developed countries. and the mentioned problem has many types, many experts see that underemployment is more dangerous than the other types and it's the problem that is faced by developing countries in general, disguised unemployment is a surplus labor in the workplace and is gets low in productivity to reach zero and this means that dispensing it helps to improve working conditions and its productivity. and this type of unemployment emerges due to overusing the total work proportion to the overall use of other inputs that contribute to the productive process, which would concentrate the work element in certain activities even more than the actual need of the production process and thus productivity is equal to zero.
This study aims to profile the real dimensions of the problems of employment and unemployment in the Kurdish community, as well as to measure the size of the problem and its evolution since the nineties until the end of the year 2007, and it necessarily ends in evaluating all the solutions and the methods that has been taken governmentally and legislatively and practically to address the problem. And for sure that unemployment has it's problems in any community ,and if it's rate increases, it turns into a reason to destabilize the community for what it has from negative consequences economically, socially and politically. Among the most important of these effects as follows:
1-Economic impacts.
2-Social impacts.
3-Political implications.
Among these effects, the importance of addressing with all the means available to the problem of unemployment because of their devastating effects and affect the reality of communities and necessarily impact negatively on the government's efforts for development.
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Disease is tuberculosis of the infectious disease epidemiology, as well as control over the disease through programs of global health is a priority for the objectives of countries where the disease affects the respiratory system in the foundation and other parts of the body and passes through several stages of the primary when a person is exposed to the air laden with Bacillus hut and then move to the second stage, where it is effectively to it, the knowledge of the presence of disease in any of the provinces of Iraq and by type of disease, tuberculosis, as well as any of the age groups who are subjected to a disease which can health authorities to develop sound fundamentals to confront the disease and focus on any provinces that require the care of this disease as well as age groups and subsequent enable the State to provide appropriate medicines and health of personnel and supplies in these provinces so it was as follows:
1 - To study the spread of tuberculosis positive sputum and by age groups. 2 - Studying the reality of the disease has spread in the provinces of Iraq and its relationship to the different age groups.
In order to reach the health situation of the disease in each province and age group and type of disease spread of tuberculosis , where the study came to several conclusions concerning each of Iraq’s provinces with select age groups suffer from a kind of sickness absence , including tuberculosis and age groups:
(1 -0 ) , ( 4-1 ) of this disease in all provinces , as well as the age group
(24-15) and age group ( 34-25 ) are the most disease , pulmonary tuberculosis, sputum positive ( Sm/+ve ) also note that the provinces
( Baghdad, Mosule, Basra,Missan) hosts this disease .

Multi co linearity is regarded as a big problem which may face a researcher while studying a linear relation between some random phenomenon and the factors that affect it using multiple linear regression equation because it leads to disfigure that relation for each factor such that the factors look like as if they where not important to explain the phenomenon. Several solutions are proposed to treat the problem but all these solutions- as some researchers believe- have side-effects such a disadvantaging at least one of (BLUE) properties and disabling to accomplish the adequate model as well as the simple explanation of the regression- coefficients. So the researcher proposed a new criterion and procedure to infer and treat the multicollinearity problem without side-effects approximately. He derived his criterion named RUF using OLS method to estimate the regression- parameters and he proved that criterion itself is the factor of changing the relative importance of regression variables more over he used it to achieve the best sub- regression model according to standard criteria and by comparing with the other procedures.
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There is no doubt that the hotels are most of the organizations interested in creativity for the purpose of positioning and stay in the market and getting more market share comparing with other competitors and organizations in order to avoid extinction and extinction in the labor market was a must do several improvements and developments on the services provided to guests in line with the wishes and tastes of the guests to win them back, thus preserving a large proportion of sales and increase profits and therefore the body of this research all aspects of product innovation-the hotel has included the first four chapters: contains the research methodology problem - goal - the importance of ... The second chapter included the theoretical side and included everything related to the concept of product innovation and hotel Chapter III, included a field-side and everything related to field study conducted by researchers through the distribution of questionnaire forms and interviews with managers and artworks in hotels in addition to the sample found on the calendar for the annual three years for each hotel and was finally put radical solutions and comprehensive for the purpose of solving the problem of technical and product innovations experienced class hotels, selected from a significant decrease in the level of creativity they had and that was through a number of conclusions and recommendations for the study which would develop the services provided to hotel guests and upgraded to suit them and achieve the expected return and the expected operating ratio comparing with other hotel organizations compete in the tourism sector, hotels and walk the pace of development and prosperity achieved by both hotel organizations in the Arab world or in the large global hotel chains.