JOURNAL OF ADMINISTRATION AND ECONOMICS

The current monetary policy is framed by objectives that oblige the Central Bank of Iraq to work on achieving them within the framework of building strong pillars for economic stability and prerequisites for the desired investment climate and the inevitability of economic development and the drive to deepen the national financial market and strengthen the means of mediation in it and enable it to integrate into the international financial system and leave eras of inflation and deterioration in growth and economic development and complete isolation from the world. In light of this, the Central Bank of Iraq Law, which granted it independence in managing its monetary operations since its issuance in 2004, obligated it to work on confronting inflation first and using indirect monetary policy tools and their signals to address prices and inflationary expectations that have affected the country's economy for more than two decades, with inflation rates reaching more than 50% annually, which left a high cost on economic welfare and a decline in productivity at rates ranging between (30-40%) from its desired levels for various sectors of the national economy or perhaps more than that, as confirmed by contemporary studies by Craig and Rocheteau 2008 as well as Lagos and Wright 2005. This is something that was embodied by many factors in the decline in productivity and the deterioration of the national economy’s commodity or productive sectors, but the state of inflation and the deterioration of stability opportunities were at the forefront of the real economic deterioration in our country.

Direct Foreign Investments are of a great concern for a lot of governments, organizations, companies and individuals in the countries of the world in general and in underdeveloped countries such as Jordan, in the particular, which suffer from a abig unbalanced state in their economic structures and their subordinate to developed countries. Competition to attract foreign investments has increased, after the changes witnessed internationally especially in the economic domain. Scientific and economic innovations and developments have contributed in the expansion of economic base and restructuring of the economies of underdeveloped countries in a way that prepares them for competition to attract foreign investments and benefit from their advantages in order to accomplish the requirements of their economic development. The issue of the direct foreign investments has become of a prominent role among the priorities of the makers of the economic policies in underdeveloped countries when forming development plans in the long run. This study aims at identifying direct foreign investments in regard to their nature, most important types, the factors influencing them, their role in developing hosting economies and the appropriate climate which countries should make available to attract direct foreign investments. This study stemmed from several hypotheses the most important of which is that there is a strong relationship between the rate investments to them. The availability of appropriate economic, political, legal and financial environment is a vital condition to attract independent variables (exports, inflation rate, capital expenditure, local and whole product and budget deficit) on the bulk of direct foreign investments (dependent variables).The study followed the descriptive and quantitative approach through the facts of the available data in official bulletins and financial statistics. The study concluded a group of findings the most important of which is that the impact of independent variables as one package on the bulk of direct foreign investments was very strong. The study also included a group of recommendations which emphasize the necessity for providing appropriate factors and investment climate to attract more direct foreign investments.

The a im of this research was to find solves of groups of the problems and to find – out the suit alle answers to the questions hat made us to search and know the Reality of that Questions ; And the most impotents mattess were that direct foreign In vestment and its Role in Iraqi field and the Develope ment of it ; And is this role new or not ; or it is leeing from Long time , And is this Iraq needs foreign comp anise and foreign in vest ments to im prove the oil field . or Its own a abilities of its financap and humanity is able to grow and improve the oil field onit's own abilities , And are these suitable codes are prepared in a good way to recognize the work , Between the two of that a greement ? there were another problems are not less important than the problems that mentions above .

The profession of accounting and auditing Eased since the beginning of the twenty first century numerous problems that to of the collapse of major companies and the loss of billions of dollars as a result of corruption of senior management and the failure of the Auditors external and even complicity of some have detected in these violations and taken action appropriate professional, as well as confined to the role of the Auditors interns to do an effective role in the face of the financial corruption attributed to these companies in spite of developments in professional and technical enormous support the auditing profession both types. and so that the internal auditor to do his duties are correct, it must provide the independence and neutrality enough for him to exercise his career, as one of the most important elements of the support departments of successful company for this whiter requires the establishment of a new framework for performance standards the profession of internal audit, to be able to cope with financial corruption in companies so sturcsaches tried this research show the extent of the importance of providing the ingredients correct the profession of internal auditing by the use of standards of professional performance of the profession from the other side in order to fight corruption, which could be done by management of those companies. The research found that the Internal Audit Department in joint stock companies interested in the training of internal auditors on an ongoing basis to increase the scientific knowledge in the face of the phenomenon of corruption, as well as the internal auditor working in public shareholding companies owned km of specialist professional knowledge in the areas of accounting and auditing It has the ability to use that knowledge in the various positions that are exposed, leading to the quality of professional performance for their services in the face of the phenomenon of corruption.

The study has found that the use of accounting poses ethical problems, and the nature of moral knowledge depends on the use, based on this should open the doors of discussion about the use of ethical accounting and financial information in order not to go accounting to be the art of cover from the eyes of party beneficiary of the fact the company's use of its resources.

When the economical Units, or companies, try to make the Merger Decision , they need to study this decision through knowing the market value of the Target and that of the Acquiring , In addition to the necessity of identifying the Syenegy ( additional benefits value ,operation & financial ) of his decision through analysis the merger decision to know the procedure through which this decision can lead to growing the company value .
This analysis is very important for Owners or Stockholders to be sure that the merger decision will lead to an increase in the market value of the shares they hold and later to the agreement on this decision

Environmental accounting is a tool to provide the accounting information user and decision makers with accounting information related to environme -ntal performance costs, it includes data about environmental performance as well as data and information related to financial aspects.
The research problem is that the disclosure of environmental costs, in the companies , in general , and in the industrial companies , in specific - requires further attention and study , specially in the light of economic openness, technical developments ,as well as bigness of the industrial companies because of their impact on the environment .
This research aims to describe the impact of the accounting disclosure of the environmental costs in the financial reports on the improvement rationalization of the investors decisions, and achieving competitive advantage for companies.
The result of this survey study is that the level of accounting disclosure of the environmental performance for the industrial firms ,did not amount to any level of disclosure .
The researcher recommend the companies should pay astute the importance of measuring environmental costs and disclosure . The results of the measurement and disclosure will help to improve the quality of accounting information and financial reports A matter that may enable the beneficiaries and administration of the accounting information to realize the investment decisions in order to gain greater transparency in the financial statements and to achieve competitive advantage.

The new governmental Accounting System in which applied in governmental foundations, we found there were difficulties and confuse in matching process between financial records and inventory records when we applied debit and credit memorandum accounts as additional action for inventory control (accounting control) complementary action to administrational control that used usually in control process and variant assists.
We have selected the scientist collage/Almustansyria University as sample to study, analysis the system that fellow up in collage in order to diagnosed the reasons that cause to reveal repeated problems and to assign the advices or suggestion to increase activities and remarks to established the aim of our needs to methods at time of inventory control accounting application .
Finally we found the continues mismatching between the financial and store accounts remain when ever the asset prices were being approximate.

The proof evidences are considered as one of the collecting important goals which the accounting monitories want to achieve , through the suitable and convincing proof evidences of evaluating the reliability of data which are under auditing .
Under the information technology , the methods and ways, the auditor gain the evidences which he needs to success the auditing process have been difficult . so the study is directed to the cognizance the effect of information technology on proof evidences which the recognizing gain and the methods used in auditing through their procedures or as ample of auditing offices in Mosul city . To get these evidences by using the modern technologies and the characteristics which achieve they through the availability the target accuracy and speed in getting the target . Aalso reducing the endeavors and costing to gain this evidences.
Therefore, all these thing require the availability of specialists for auditing processes which have good scientific and practically qualifications for this type of procedures.

The research is an attempt to combine between two aspects:
1. Managment: concept, types, methods of management
( management by goals. managment by ISO)
2. International Standards Organization ISO : the main specifications of ISO 9000,14000 concerning quality and environment which plays a major role in affecting the urban environment scientificly,
techniqally , and management. The research tries to apply the theoritical part in a case study on three local universities to diagnose the positives and activate them, and determine the negatives to avoid or correct them in future. Finally the research reaches conclusions amd recommendations regarding how to evolve an total ISO sysem can be used in the urban environment in production and services.

The present research aimed the Accounting Efor the purpose of interpreting the real value per share and compared with the model cash equivalents per share and then compare the results of the two models with the market value per share, has been applied to the two models on a sample of sixteen of the banks listed in the Iraqi market for securities Finance for the period (2004 -2007).
The research found a number of conclusions that the most important application of the accounting evehiatiem model gives better results than the model cash equivalents gives per share, in the interpretation of differences in market value per share in the Iraqi market for finance .

The Subject of Ergonomics depend on an Idea that is : Re-define the characteristics of the employee ( physical , psychological and mental ) which must fits with work environment , So many and many specialist and Researches Care of this Subject to attaint the highly performance because it is the measurement of Modern organizations success , that was the reason to study reality of the electric industry company .
The problem of the study was defines the two dimensions of work physical environment & improvement of employee performance , So the study proved that there is a relationship between the two dimensions .
The practical side of the study was in the electric industries Company which depended on a (30) questioner :- (Manager , head of division ) .
The Conclusion of this study were : - the company must practice the Rules of Ergonomics depended on the international standards which Results Raise the effectiveness of employee performance .

Researchers and writers interested in human capital as one of the top five challenges facing human resource management in high costs, especially when you apply quality management systems and the urgent need to organize all of the innovation, creativity and knowledge work systematized.
Therefore, the attached standard ISO 9001 great attention to human capital to reduce the high costs, through the creation of human resource, training and interest in him so that production efficiency and effectiveness, and organizations were required to be individuals organizers Macs that affect quality, qualified in terms of education, training, skills and experience.
So is clear there is a lack of interest in human capital in most organizations suffer from poor performance and poor in quality and competition and as a result of that attention should be paid to the human element and the promise of competitive advantage when you apply the quality management and make continuous improvements in order to earn organizations satisfied customers about their products and this is of through attention to workers with the skills and expertise in various business related to quality.

This research aims at defining the impact of the organizational creativity on achieving competition. To achieve this objective, a sample of Iraqi trade banks was chosen. The study will investigate the problem emanating from not implementing the organizational creativity to achieve competition. Moreover, the study aims to find out the relationship between the creative organization and competition.
The study has arrived at some conclusions the most important of which is the recommendation for Iraqi trade banks to adopt the organizational creativity policy due to its significance for achieving the objectives of the organizations. The other recommendation for those banks is to introduce modern services such as the use of ATM machines and visa cards. Another recommendation is to pay specific attention to research that leads to development of such banks relying on experts in this field. Finally, banks development will be scientifically based if it only relies on scientific research.

The research care for analyzing the effects of government’s entry in Barley production by using Policy analysis matrix (PAM) approach for the year 2005 in north region of Iraq .This would be help us to determine comparative advantage coefficients for Barley in order to reach the most best region for crop Barley from the value of social profitability coefficient by shearing the planning to produce.
The research had arrived to the following conclusions:
1- The profitability Coefficient value for Barley was (0.51) indicated that domestic producer achieve no benefit from government policy.
The value of domestic resource cost for wheat was (15.7) more than one in 2005, that means the north region of Iraq had no comparative advantage in wheat production for that year.
3 - The value of Producer Subsidy Ratio was (61.5%) that mean there was a high subsidy from government to producers in 2005.
4 -The value of Private Cost Coefficient Ratio was (2.2) that mean investment in wheat production less than cost so the investors did not had profit in that year .

The research aims to estimate reliability function for the Weibull distribution with two parameters of a parametric methods , namely (MLM, MOM, RRYM, RRXM, NWLSM), as well as an estimate of the reliability function of nonparametric method, namely( EM,PLEM, EKMEM, WEKM, MKMM, WMR, MMO,MMT).
Simulation techniques was used for the purpose of comparison using different samples sizes (20,40,60,80,100) to find the best methods in the estimate based on the index the statistical integral mean square error (IMSE), research has come to find the weight of a proposed rate (1), and Weight proposed rate (2) of the weighted empirical Kaplan Meier estimator method (WEKM), The research found that the parametric method to estimate the reliability function which is (Maximum Likelihood (MLM)), and for the best nonparametric method which is
( Empirical methods (EM)).

This research provides nonparametric procedures that the experimental to analyze repeated measurements the experiments which is subjects are repeated where series of different treatments, and if the subjects or units observed under different times is called then the (longitudinal data),the appearance of missing data problem adds difficulty to the measurements repeated measures researches. There are three methods for estimating the missing values (CCA) , (LOCF) and (CSA) procedures possibly there are numerous test statistics for testing there are no difference or effect between treatments (times) the case that have some observations suffering from missing some of observations ,and for testing three treatments (times) or more for one group and two groups and more for the case that have some
observations suffering from missing of type MCAR. these statistics have been applied to medical experiments on real data.

One of the goals of Quality Control activities is process controlling and improvement, by finding the defect processes. This could be done in a systematic manner in order to achieve the zero defects by considering all of the process outputs as defective, and testing them. Then controlling the processes, improving or re-engineering them to achieve the competitive advantages, and finally setting the standard processes, which are more effective and efficient processes.
Based on the idea that is the bases of Total Quality Control are statistical and quantitative methods. So, this study proposes a method to test the significant of defects and errors may be appearing when using quality control charts. This is the Hat Matrix method.

In this research was to use the method of classic dynamic programming (CDP) and the method of fuzzy dynamic programming (FDP) to controlling the inventory in N periods and only one substance ,in order to minimize the total cost and determining the required quantity in warehouse rusafa principal of the ministry of commerce . A comparison was made between the two techniquos، We found that the value of fuzzy total cost is less than that the value of classic total cost.

In this research we got with using One of the manners Linear Programming which is called the Simplex Method for parameters estimation to Linear Regression Model, through the way of choosing the objective function which works on minimization to the lower bound for the summation of errors which came from parameters estimation by Ordinary Least Square Method, therefore it will be done in the Simplex Method by assuming constraints on the same errors in objectives of minimizing it to least what could be to obtain the best estimation for parameters of Linear Regression Model .
Basically the Ordinary Least Square Method is and attempt to estimate the parameters of Linear Regression Model by the way of minimizing the sum of squares for errors to least what could be for obtaining the best estimation to these parameters .
By using of an empirical simulation approach to generate data that will be assumed from Linear Regression Model and for (100) samples, the comparison was done between the results for parameters estimation by method of Ordinary Least Square and the results of the Simplex Method to minimizing the sum of errors by putting constraints on these errors.
Moreover in our research we can conclude that the usage of the Simplex Method can be shown the best results for parameters estimating of Linear Regression Model from using Ordinary Least Square Method, within different cases which has been shown in simulation part.
This research includes on the subject of timing trends analyzing by using the Simplex Method for production and export of dates in Iraq because this crop is very important in economical studies as results of the important relationship with the food security issue.

The research includes three basic points , the first one has discussed method of research & its concepts, however the second one had focused on real situation of general services & recreation or tourism services within area of study and third point had explained field study , in addition to group of conclusions that the researcher has reached them and recommendations that he endeavours to assert them.
Whereas the most important results that the researcher fulfilled them, the area of study has geographical significance, it is middle of Baghdad city, the results of the research showed there are lack of general & recreation & tourism services within area of study.

A recent study argues that menus are more than the conventional function of a communication and selling tool but also a research and experimental device that can be studied to increase restaurant profit. Accounting analysis for the menu is a tool designed to improve the restaurant control, it is an approach to evaluate individual menu items based on menu popularity (sales mix) and individual item contribution margin. This analysis is done by using electronic spreadsheets (Excel) software. The analysis process includes not just raw food cost but expanded to a direct labor cost too. It is applied on an independent restaurant operating in Amman.

The research is continued the effect of political factor and the security of supply and demand for tourism in tourist accommodation facilities of Iraq within the period 2002-2009. And continued this through the influence of the standard mathematical model and the results are Pearson correlation coefficient, and coefficient of determination and the regression coefficient and F tests and tests of t .
The results proved that there is no standard model of the impact factor of political and security situation on the flow of demand for tourism in Iraq despite the deteriorating political and security factor. The reason for this is due to the majority of demand for tourism in Iraq focused on religious tourism, which is less flexible and sensitive to political events and security. And that tourism was a religious worker safety and ensure the flow of tourism demand in Iraq. But it is expected to increase the impact of the political factor and security in the demand for tourism if we started the development of other types of tourism such as tourism (historic, cultural, therapeutic, economic, recreational, Winter ... etc).
However, the results of the impact factor of political and security situation on the tourist offer was the opposite of the state of demand. As the standard model has proved the great influence of the factor of political and security situation on the tourist offer, and the reason for this is due to the capital is coward, and that investment away from the places troubled political and security
This study recommended the need to achieve political stability and security, and follow the policy of diversification of tourism development and not restricted only to the pattern of religious tourism, especially since Iraq has potential in tourism are many and varied and are all a magnet for tourism demand and investors at the same time.

Abu_Nuwas street is considered one of Baghdad street that has the old, luxurious, cultural and heritage features.
Baghdadians has accustomed to visit it since the seventies of the last century.
The street has suffered over the years and nowadays from negligence, so, light was shaded in this study on its history and projecting its features.
Proposed future scenarios were put for developing this street in the future for luxurious, tourist and cultural purposes.

Due to global financial crisis there is a shortage in employment and a low family\'s income. This will affect on education and training field (in private sector and family funds) . In order to help companies face challenges to survive under this critical situation (global crisis) to find qualified employee and to develop their current staff . several steps should be taken, First of all , these companies have to consider the training as an invest not as a cost and to create special budget for staff development plan, on the other side the training process has to be changed and developed to match companies needs in a high quality of training and low cost as much as possible. This can be achieved by utilizing technology properly. A new Education and Training module have to be created accordingly.
This module looks as a new integrated system which will enhance the advantages of all distance learning techniques and take in the consideration the importance of hands on training to enhance the skills for the trainees or students with total quality indicators and environment

This paper reviews the relationship between public sector investment and private sector investment, through government expenditures financed by government bonds in the Japanese economy. This study hypothesizes that deficit financed by bond issues does not crowd out private sector investment, and that the financing method may actually crowd in (private investment). Thus, the government raises bond issues and sells them in the domestic international financial markets. This method does not affect on the interest rates because they are insensitive to government expenditures and they depend on interest rate levels in the international financial market more than in the domestic financial market because of globalization and integration among financial markets.