JOURNAL OF ADMINISTRATION AND ECONOMICS

The industrial sector is the mainstay in the development and GDP growth has resulted in the entry of foreign goods imported into Iraq in heavy (bushes from) after 2003 and the lack of government support for the industrial sector and the effects of the security situation (condition) to the closure of many factories in the industrial sector and private-fold role in the economy. Tries to find extrapolation of the reality of government support for th industrial sector in general after 2003, areas and trends (fields and directions) that are supposed to walk towards it and to explore the negative effects of the absence or weakness of government support to the industrial sector and the aim of building proposals on the mechanism of the state's role in supporting the sector.

The world had faced a great financial crisis, which discloses the poor financial systems, representing the most important of its aspects to eliminating of international banks and establishments. The contagion of a crisis has a rapid pace to other economic sectors and poor confidence with financial and banking establishments, which end with losses and made these establishment out of control .
To confront this crisis, it is necessary to reform the monetary and financial system, in addition to activates the financial markets, through the intervention of governments and central banks, to provide liquidity for banking system, uniform the controlling of banks and financial establishments, the need for much transparency.

The research aims to describe the environment which use the technology in the field of accounting and the risks associated with the identification of the bodies, which holds the risk management and in particular the role of internal and external auditor, relying on the literature on this subject within the theoretical side, and users questionnaire to gather information side of the field, The researchers found a group of results of the most important that there is an effective role for each of the internal auditor and external in the face of technology risk, and there is no variation significantly in their respective roles, and researchers provided a set of recommendations include the necessity of activating the role of professional organizations and agencies, financial control, was heading in the provision of climate appropriate for improving the role of the auditor in the face of technology risk through the modernization of legislation and moral Almairwale.

This study aims to answer an important question: can we make a conceptual framework for MA as a basis to arise the MA standards? This can be made by determining the objectives of MA and the ways to achieve it, by determining the concepts and the initial elements that are involved in this frame to apply the MA.
The importance of this study rises from the importance of the information provided by management accounting (MA) to aid the high and excusive management to do operational performance in organizations either in long or short term , and the superiority accountant in his role in providing this information, it’s very important to determine the design that provides the MA information and its characteristics ,and how to direct trend it in the right trend that is relevant with the environments,economical ,and socialicts circumstances that ensure the organizations continuity in competitive markets.
The study has reached the following conclusions:
1. Expanding of the information that should be available by MA system because of the Varity of functions, management levels, activities and organizational structural. All the analyses required for the information depend on these dimensions. Thus, the accountant should be able to provide the information those effects on the success of organization. the high interfered degree among the information and its specialty degree and the in variety of its jobs and the increase of its technological levels .
2. The MA faces a great challenge due to the changeable environment and the influential forces that make the organization change according to it such as the technological and organizational changes and the customer’s needs.

The attention given to Islamic financial banks and organizations occupies the superior position, not only in Islamic countries, but also in some western and European ones which created branches "Paths" for Islamic transactions in their banks.
The boundary of these banks has been irregularly expended in Iraqi environment in the last years. This expansion raises some questions related to the nature of banking work in Iraqi environment and through the accounting systems adopted "Unified Accounting System" and apply them in order to provide the requirements and work-privateness in Islamic banks.
The importance of this research lies in the role these banks play in the economies of the countries, and mainly in Iraq, and the ability of the accounting system to provide the requirements of Islamic banking-work from the standpoint of official accounting auditors, accountants and auditors who work in the field of Islamic banks, the impression and future views for the job of these banks in Iraqi environment.

This study aims to investigate the sample's (academic staff) power of the needs and their motivation level. Further more, to determine the relation that correlate the person's needs and his/ her motive forces, in addition to investigate the differences between the academic staff of Baghdad University and Foundation of Technical Education in their needs and motivation strength, that was the importance of diagnosis the managerial leadership to the needs and driving forces of the staff, among it's effort to move this forces and steering them toward satisfying their needs in the framework of positive behavior modes that ascend the performance levels.
The study use a questionnaire with (27) phrases expressed the needs of the staff in (3) types (achievement; power; and affiliation), and diagnosed their motives by motives of (existence, development or growth, relatedness, affiliation, power or authority, challenge, expectancy outlook, equity, intrinsic and extrinsic rewards).
Likert measurement has been used to measure the power of the two variables, the test of the two hypothesis has been conducted on a sample of (60) staff members distributed as (30) in both Baghdad University and Foundation of Technical Education.
The study came to conclusions, the main of them were that the driving force of the staff composed of more than one variable, which results from interaction of many forces inside the person in the same time. More ever, there was significant relation between the needs of the staff and their motive forces which indicates that the person needs generate motivations which direct his/ her behavior toward realization of many objectives that satisfy the renewed needs.

The current research stems from the content of intellectual argues reality can be developed in the following question: If most of the academics and practitioners agree that the slogan of the current era is the war of talent (War of Talents), what are ways to manage this war and win in a successful manner? The researchers translate answer this question by going towards the exploration of the nature of the relationship between the conceptual and philosophical strategic talent management and High Performance Work Systems. Based on the foregoing, it can be said that any research problem embodies a realistic need felt by the researcher and expressions by rational motives woven carries features of the problem. This talk is translated into the ways in which will be based upon the researchers of the research problem the current through the statement of three motives of research vary in nature, are (motives simulate the literature of strategic management talent and systems of work performance, and the motives of answers to questions the next generation of the labor force and the motives of belonging to the challenges of the current phase and future in the Iraqi organizations), and if this problem has been overtaken developed countries in the mid-nineties and dealt with in the light of the philosophy of management talent, the Iraqi organizations today desperately need to be aware of this fact, take them into consideration.

Believing that the organization is capable of its own resources, not its material and human resources, means how these organizations can benefit from their resources in building their material and human capabilities. When organizations face a changing competitive environment, creativity plays a fundamental role in it, supporting the strength of any organization in distinguishing it from other organizations.

The great economic changes, witnessed by domestic and international economies, entail the economist to have the following inquiry: Where is the world economy proceeding to? What strategies should be set down or developed by theoreticians and businessmen, in the framework of local and international economic challenges which make business economics enter a conflict of race with time, particularly when time itself alters to become an element of production. We must find out our attitude towards these changes in Arab countries, and whether we have prepared ourselves to play an effective role in these evolutions and changes, or shall we remain negative and affected, neither positive nor effective!
That is the case concerning macro-economy. As to the micro-economy, what is the position and attitude of businessmen, in particular, towards such evolutions and what they represent of real challenge to their production, service and marketing activities.
In this research, we would our best to respond to these inquiries, at the same time acknowledging that we will not cover all these subjects on both macro and micro economic levels. We will concentrate , in particular, on marketing strategies on the micro-economic level, indicating that such strategies have grown , on both levels, in the present circumstances , so important that they rise to the level of defensive or national security strategies. Contemporary wars have one of two features, either traditional wars concealing commercial conflicts and interests, or direct economic wars. Now, in the world of business, we began to hear several terminologies derived from wars, such as : Know your enemy(competitor), marketing intelligence services, espionage, industrial, (commercial, etc…), sub-servants, hegemony of the market , market partitioning, war of prices, friction, clashing, avoiding, localization, competition, etc…

The research presents some visions about the necessary of application of the rules of total quality standards on the goods imported to Iraq , and not allowed the impoting or entering the bad goods, and take care of the legislators to issue the laws which prevent the bad goods to enter.
We used statistical formula to clear the effect of using total quality standards on profitability of suppliers, when they instruct this standards.

The Importance has been increased for population gensus, and determining the averages of growth and the future directions and desires as well as the age and qualitative structure and valuted and Adjusted that structure in suitable periods , in order to prepare data base building on certificated corrected scientific bases, can be used to put the future plans and programs ,
So the research aim is evaluating and adjusting the faults of data in age and qualitative structure in Kerbala governorate by using united nation secretariat standard and reduction of effects of age heaping methods using unfamiliar age groups for evaluating and adjusting . According to population gensus of (1997) as it last gensus in Iraq till the present time .

This paper attempts to make a comparison between the most famous classic method of forecasting ; Box-Jenkins method , and the famous expirt forecasting method; neural network method . The comparison is based on the forecast error that is evaluated for different types of time series data ; i.e. general and seasonal data . This study showed that the Neural method was very sutable for both data types with better results than box-jenkins method .hence different neural network models were fitted and the resulted forecast were compared with the results obtained from the (box-jenkins) seasonal and non-seasonal ARIMA models.the results showed superior performance of neural network technology; which makes it a valuable tool for decision making .

In this paper we shall explain how to use Robust Regression methods and their application to estimate regression parameters in order to fit the best regression model in case of existence outlier observations in the data,
The outliers were detected using statistical methods, DIFFT (Difference Fit), Leverage, and Box-Whisker-Plot tests. Then two other statistical models were used to estimate linear regression model, Least Median Squares (LMS) and Least Trimmed Squares (LTS). The results of these two modes then were compared with results obtained using Ordinary Least Squares (OLS) model in order to find the best regression model. We have used meteorological data in this research. Finally the test we used for comparing these three models is MSE statistic.

To extraction the Permutations by used computer there is a classical method it is recap if we have set of n elements. it's rely upon conversion the numbers from 1 to in denary system ( decimal base 10 ) to the system numbers on base n namely whole orders get the subsequent integer numbers 0 ,1 , 2 , 3 , … , n – 1 and the n base number contain n orders . at each increasing of one we must compare among all numbers in orders if each number different from all other numbers we consider this number as element of Permutations otherwise the comparisons fruitless it's mean we must convert entire number from denary system to n base system construction on this will using IF Statements times such that for calculation signal of each rearrangement of Permutations we employ the same figure of IF Statements this operation will duplicate the time that spend to program's execution .
The program depends on method in this paper extraction the Permutations in(2%) when n 10 from the time that spends in classical program. This percentage decrease when n increase because reduce to employ IF Statements it is approached (e – 1) n! time. from this figure (e – 2) n! time fruitless of using IF Statement. This method brief by covert denary system numbers from 1 to n! – 1 to factorial system number and this idea is essential of method. first order of factorial number on base 2 , second on base 3 , until last order on base n and factorial number content n – 1 orders . in this method didn't need to convert unmitigated number but we stopping at appearance first number greater than zero in lower position the base of this order is X in the same time X consider site that swap begin . the process start by change the element in location X with the element in location 1 and change element in location X – 2 with the element in location 1 so on continuance until inferior location grater than 1 this replacement is major think of the method . The Permutations called relative Permutations since replacement performs on anterior rearrangement not on elementary rearrangement. To account signal of present rearrangement product signal of foregoing rearrangement with -1 power figure replacement in current rearrangement. We see did not construct any comparison among elements them self.

This research cared of separate the overlap and overlap exists between the concept of tourism income and other concepts contained in literature attractions such as the (tourist imports , tourism expenditure , tourism receipts , tourist grasps , tourism incomes ... etc) and to clarify the difference between them according to scientific logic of economic and adopt scientific methods for the calculation of income Tourism in Iraq, according to the statistical capabilities available in the official records of government and the experiences of others.
He came Search sequenced four sections beginning with the concept of tourism income in three groups (product , income , expenditure) and methods calculated in the literature of tourism, taking into account that the method of value added is the best method to calculation and give a definition of a procedural for the tourist budget in the fourth section and the distribution of (600) revealed statement on the tourists where they were to reach the following equation in the calculation of tourism income for the period 1975-2007:
Tourism income = Net value added at cost price for the hotel sector × 100
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The research found a lack of interest by the concerned authorities calculate the income of tourism in Iraq and of the Central Bureau of Statistics and Information Technology and Tourism Authority of income in tourism, and even non-recognition of entitlement tourism sector alone in the structural sector of the Iraqi economy, where it was incorporated in a non-objective and logical with the trade wholesale and retail within a single sector. In addition to the World Tourism Organization, the bulk of its focus on tourist imports earned from foreign tourism doesn't take care for the calculation of tourism income.
Despite the fact that research has been able to calculate the value of tourism income in accordance with the available data and distinguish it from the hotel income has reached to an alternative method for allowing an ideal future in the case of members of the private sector of tourism and the availability of better data from the present reality. And submitted a number of recommendations that are in favor of the topic.

With the endeavoring of mankind within its nations and peoples to rise for better civilian position, the importance of assessment criterions to that position will be exert.
Which regard the gathered tourism activity outfits or semblances such as the economical or cultural and social is one of them, not for the very itself but for its positive qualifications such as in the creation of work opportunities and employing.
In Iraq with the male rule obsession on the big opportunities, the women chance line backing down to invest its opportunity and its role performance as responding to the un prohibited roles and the social impediments, This role with its weakness requires to impaling with it and the factors which draw its borders, and that what the research shall be involve as the data be available.

Statistical process control (SPC) is an approach that uses statistical techniques to monitor the process. Shewhart in 1920's developed statistical control charts that are one of the most important techniques of quality control to detect if assignable cause exists. The widely used control charts are X-bar and R charts. These are called traditional variable control chart with center line, upper control limit and lower control limit are represented by numeric values. A process is either "in control" or "out of control" depending on numeric observation values. For many problems control limits could not be so precise. Uncertainty comes from the measurement system including operators and gauges, and environmental conditions. In this context fuzzy set theory is useful tool to handle this uncertainty. Numeric control limits can be transformed to fuzzy control limits by using membership function. Fuzzy control limits provide a more accurate and flexible evaluation. In this paper through a real illustrative data from Ala Company for soft drinks in the city of sulaimani, shows the designing of fuzzy control chart for process average of variable quality.

Most of Iraqi companies suffer from difficulties & challenges due to complexity of project, and because of its dependency on the traditional tool to plan, schedule, and control the project development. The needs for continuous control of time, cost, and performance of projects, also can be completed on time with good quality and within the allocated budget.
This research provident dynamic approach will let the user evaluate the project network to determine a crashing strategy at the beginning of the project and also during the life of the project. To reduce a projects completion time, a technique called "crashing is performed, which involves bringing in additional resources for activities along the critical path of the network.
The research created model to determine the order in which activities should be crashed as well as using CPM technique helps good project management in achieving the objective with minimum of time and least cost and also in predictive the probable project duration and associated cost meeting the desired project.

There are two ways to estimate the expected length of travelling distances through number ‘n’ of random points distributed over some area, theoretical methods and simulation way. The comparison had been made firstly, the results of the above methods for several position of the workplace relative to the centre of area. Secondly the comparison had been made for the simulation results themselves, but for different shapes of area (i.e., square, circle and rectangle).

The aim of this research is to help the teachers further their understanding of the principles of effective lesson planning . many teachers, particularly those at start of their teaching careers , find lesson planning problematic and only time consuming . Surveys of graduates of education schools indicate that the area of concern of new teachers is their feelings of inadequacy in managing Classes . Classroom management and management of student conduct are skills that teachers acquire and hone over time. These skills almost never " jell " until after a minimum of few years of teaching experience . Skills of effective classroom management are central to teaching and require common sense , consistency , a sense of fairness and courage . These skills also require that teachers understand in more then one way the psychological and developmental levels of their students. For us, as teachers of English , lesson planning is a vital elements of classroom management and it is an important responsibility of language teachers. Most of the teachers don’t pay attention to this process which enables them to organize their lesson materials . No job can be done efficiently without planning .