JOURNAL OF ADMINISTRATION AND ECONOMICS

Petrochemical Industries has strategic importance in creating wealth and diversity of sources of national income, for its vital role in the growth and development of all economic and social sectors, they are present in every aspect of our daily life.
Although Iraq possesses the possibilities of refining capacity enabled it in the seventies of the last century to launch an advanced petrochemical at the time, it had not been subjected to numerous wars and an economic blockad over two decades , which toppled all previous development effort .
To marke Iraq possess have Iraq high competitive copabilities in universal markets, thanks to a number of comparative advantages available including gas supply and economic workforce, in addition to the low cost of production and marketing per ton in Iraq, compared to European countries, on the other hand.
However, the design capacities of the petrochemical industry are not consistent the national economic ambitions, it does not pose only ( %001 ) globally and ( %2.9) an Arabs.
To make Iraq occupy this economic position of the industry, it should be directed investments (national and foreign), to promote this vital sector, with the need to establish an integrated information network to keep up with all developments in the markets of production and global consumption .

This study is concerned with the crises of capitalism. since capital system is an essential feature of it , and crises lead to wasting resources, so there is a positive relationship between capitalism and wasting of resources as the researcher thinks. This relationship is displayed through dividing the study into five sections.
The first one implies historical review in the capital society . The second deals with the concept, types and the causes of financial crisis .The third is on displaying the concept, risks and benefits of financial deregulations. The fourth tackles the role of commercial banks in causing the world financial crisis 2007-2008 finally the fifth section displays the mechanism of world financial crisis 2007-2008.

There is a belief not to the importance of using cost accounting in government units because of the nature of the activity of these units and characteristics. However, the non-use of cost-accounting units in the Iraqi government led to poor efficiency and effectiveness of the accounting system on Iraqi state in the provision of information to help control their performance and this is what posed the research problem . which aims to determine the nature and foundations of the use of cost accounting in government units and the statement of its role in the oversight of performance, and builds research hypotheses: the first is the different nature and objectives of cost accounting in government units, expressed in units of profit. And the second: that cost accounting is one of the necessities of government on the efficiency and effectiveness of government units in the exploitation of resources allocated to it. The research found to several conclusions: that the use of cost accounting in government units has become a fundamental requirement imposed by recent trends in the accounting and control on the performance of governmental units.

Tax sector in Iraq suffers from the lack of the pillars of justice and achievement in its work. This is obvious from the running away from baying the taxes , this is due to the lack of e-government . the application of e-government has become a local and global demand in the light of the current variables ,since it saves the effort, money, time and excellences in the most transaction . with the recognition of the clear lack of sufficient knowledge of its aspects , this research has come to highlight these aspects, and the possibility of applying e-government to reduce, and tape in the procedures , the use of transparent management without paper work and improve efficiency and raise the level of performance . The goal of research is to introduce the concept of e-government , one of the modern concepts and to highlight the possibilities available in the general commission for taxes for the application of e-government and to highlight the staff opinion of the general. Authority of taxes to the possible application of electronic government in their organization.

The twentieth century witnessed a growing interest in the environment by the governments of various countries, scientists and people interested in their affairs in order to preserve the ecological balance that ensures the continuation of long-term development. Although the environment has continued Batzanha miraculous power of God Almighty came human intentionally and unintentionally to spoil what God created and forced labor in the universe .
This put a huge problem, of damage to the environment. As the issues of environment and development are linked to each other relations of complementarily and interdependence , we find it impossible to continue development on the basis of environmental resources degraded as he can not protect the environment if neglected the development cost of environmental damage and to the importance and necessity of understanding the different facilities and recognition of their responsibilities towards the environment it was necessary to there are many issues that need to be considered into account, including the role of the accounting profession in resolving issues and environmental problems. Since the users of financial statements find financial information about the activities of the entity, including all the environmental information of great importance in assessing the position of the facility and the results of past and future aspirations, as it contributes this information to influence the course of commercial projects and activities on society. It was found that most enterprises face many of the problems of measurement and analysis of environmental costs, especially in light of the growing interest from various parties to identify and measure these costs and disclosed in financial statements where the accounting traditional hide environmental costs among the elements of indirect costs, which result in inaccurate information and take the wrong decisions.
From this point of Arti researchers prefer to do an exploratory study to study and analyze the environmental costs of industrial city of Mosul and tagged "the importance of accounting measurement of environmental costs and its role in activating the quality of accounting information for decision-making survey of the views of a sample of industrial facilities in Mosul," where he was to shed light on the interest of this installations of environmental issues and the nature of the environmental costs incurred by these facilities and how they can be measured and accounted for its role in activating the quality of information provided by the accounting system to the decision maker. researchers in this research have to review the concept of environmental accounting and stages of development and the statement following the environmental costs to increase the quality of accounting information for decision-making, researchers also reviewed the concept and nature of the environmental costs and methods of treatment in this side of the theoretical study.
The practical aspect of the study and reconnaissance have been adopted to undertake the collection of data on the study through the questionnaire form was distributed to the industrial city of Mosul. Researchers have reached several conclusions and recommendations to achieve the objectives of the research, namely:
• Identifying and analyzing the importance of measuring environmental costs of industrial plants.
• Identifying the role played by accounting in the development and its relationship to the environment in industrial facilities.
• Identifying approaches and methods used in the measurement of environmental costs.
• Identifying the impact of measurement and analysis of environmental costs on the decisions of users of accounting information for industrial plants.
• the difficulties faced by the industrial establishments in the measurement and analysis of environmental costs.

This research discusses the difficulties and problem that faced the application of activity based costing in an enterprises, and mistakes that appeared during establishing its contextual framework and lead to decrease the levels of its globally application and aggregation. In addition to study of time-driven activity based costing (TD-ABC) which innovated to elevate the criticisms caused by activity based costing (ABC).
The importance of this research come from discussing the time-driven activity based costing (TD-ABC) as a modern approach in measuring and allocation cost, in addition to provide theoretical background for its overall framework, objectives, methodology, and then provide mechanism for applying this approach in small enterprise in Mosul city.
The basic conclusion of this research is that time-driven activity based costing (TD-ABC) approach represent a simple and easy way if applied in small enterprise and suitable for its limited financial recourses and this approach will become an integrative cost management system in the future. Also , the researcher recommended that small enterprises should effecton the roll of cost accounting as they can in evaluate there performance and control cost and so will lead to eliminate additional unnecessary productive cycle and non- add value activities and enhance its competitive capability.

The impact of the applied work programs in Organization Feeling, An analytic study in Ministry of Construction and Housing.
This research deals with the evaluation of applied work programs and organizational feeling in the Ministry of Construction and Housing , and the impact of the first on the second . It applied on a sample of (149) people including general managers , heads of departments and those who are in charge of sections and units, besides the senior staff of the ministry. For the importance of the applied job in different business organizations especially for the organization which concerned in this project and for the better understanding the impact of job programs on organization feeling, this research aims to know this impact by three main hypotheses and six sub- hypotheses . the main hypothesis is that there is an impact of work programs on organizational feeling . The research depends in data collection on a questionnaire as a main tool and the researcher has done some personal interviews to explain the research areas.
The questionnaire is supervised by judging consultants and uses a statistical analysis by using (SPSS) in the computer to come up with the mean, standard deviation and deviation and reach the conclusions which resulted with a number of conclusions and the most important one was the moral impact of work programs on organizational feeling. Most of the results of the research were applicable and none of them was not.
The researcher offers a set of recommendations to the organization which the research is concerned with, hoping that intentioned people will take caret in order to reach their organizational goals and among these recommendations, taking care of job programs comprehensively and considering it the only way to show and diagnose the most creative employees in the organization which it feels proud of having such kind of employee against other competitive organizations in organizational feeling.

vv Customer is regardless one of the most important themes on which the marketing process as a whole, which was launched on the client that the King, being the basis of the trend marketing talk, so it came to be called Voice of the customer because the customer requests and wishes and organizations productivity hear and implemented, and this proposal has been identified the problem of searching through the large number of the gap that appeared and worsened between the customer and of the patient references, and health organizations that seek to attract the customer and the sale of services and ideas, therefore, been put forward several questions to the problem of research and focused mainly on the impact of voice customer by the organization in improving the image of their organizations health.
Have been identified the importance of research has been dandified depending on the real reasons that prompted the researchers involve this problem is through the many cries of discontent by the customer (the patient references) about the performance of health organizations towards him, and weak, but the lack of culture that the customer is always right in health organizations, Baghdad has pilu have been chosen to be the goal of current research to determine the effect of listening the voice of the customer to improve the image Aanizh health, and has been the adoption of Voice of the customer as a variable explanatory, either improve the image of health organization, represents the variable Alastjaba, and to achieve the objectives of the research were selected hospitals in Baghdad for the research community, and the sample consists from (50) in five doctors in private hospitals: Hospital pouch G, Al-Ahli Hospital Shifa Hospital, Harthiya Ahli, Al-Ahli Hospital, Baghdad, Al-Ahli Hospital Green. Was designed to identify and measure according to five grades and data were analyzed using appropriate statistical methods
The A number of conclusiws and recommendation hom been obtained most important of these results is not examined, the hospital management to understand the meaning of the voice of the customer as well as the importance of the voice of the customer, because these hospitals did not allocate a part of her time to discuss the problems of the beneficiaries of the medical service provided by hospitals. The most important recommendations of the research is the need to establish hospitals examined, a base for understanding the voice of the customer, and have run it a clear vision about the importance of sound customer medical service provided to the health and the need to open channels of communication between them and the customer benefits from the service provided to discuss their grievances directly.

Internal control systems represent an important means to reduce of financial and administrative corruption, and that these systems seek to achieve the following objectives in the various economic units and of the following: -
- Checking the validity of accounting data and determine the degree of accuracy.
- Increaseing the production efficiency of various operations.
- Adherence to policy and administrative compliance.
This research highlights the dangerous phenomenon, namely, (financial and administrative corruption) in terms of defining its concept, its forms, manifestations, causes, effects, ways to combat it.
The research found a number of perhaps the most important results:
1 - the phenomenon of corruption is an old one that threatens many communities and states, as well as a serious global problem of wasting money and the collapse of plans for economic development and the spread of cases of non-equality, justice, equity and preference for self-interest on the public interest.
2 - The aspects of administrative corruption, administrative and functional deviations and irregularities.
3 - financial corruption is a collection of deviations in violation of financial rules and financial provisions.
4 - The effects of corruption of financial and administrative aspects are the following:
A - foster a spirit of despair among the members of society.
B - institutional instability.
T - the distribution of income poor disproportionately.
W - increase the cost of the investment projects, and how to allocate public spending, leading to the weakening of Alno and economic instability of the investment environment.

The research aims to identify the standards of business ethics and their impact on service delivery and electronic customer satisfaction . It has been applied to a sample of employees in telecommunications companies in Mosul (Asiacell, Zain, Co. Cork)'s(30) employees from various departments anddisciplines, and between the search model Default unsupported hypothesis of a key message: there is a correlation effect between the standards of business ethics and the dimensions of electronic services, has been tested scheme of research and hypotheses using statistical methods Kaltoseat repeatability and community calculations and standard deviations as well as the use of correlation and multiple regression to describe and diagnose the variables. The research found a set of conclusions which confirm to most of the significant correlations and the effect indicated by the hypothesis of the research. In conclusion research has included a set of proposals necessary for the research community, including: work on the employment dimensions of feature enrichment in the field of electronic service so that the service provided to customers is comprehensive, covering all the needs and desires without focusing on a detailed and neglect other .

Interest in knowledge and knowledge management was increased as they form great challenge to the organizations. Banks, in various countries around the glob, Interested in knowledge management and the operations of generate, storage, transfer, and application and benefit of knowledge in creation of various strategies including growth strategy and for gaining sustainable competitive advantage. The importance of this study comes out as the Iraqi banks manage to apply the knowledge management processes to support the growth strategy as required by the existing situation in Iraq. The research has been conducted on three Iraqi banks, which included (30) Departments Directors classified of upper and middle administrative ranks. The hypotheses were tested through certain statistical methods including: Arithmetic mean, Standard deviation, Spearman correlation coefficient, and (Kruskal-Walls) test, in addition to the correlation coefficient. The study found a significant correlation between knowledge management and growth strategy. The study concluded with a group of conclusions and recommendation, which compatible with challenges faced by banks in the future

The research aims to identify the use of certain programs, internal marketing in the General Company for Pharmaceuticals and Medical Supplies in Nineveh (in question), as well as "to identify the level of job satisfaction for employees, as well as to identify the relationship influential among some programs, internal marketing and job satisfaction.
It has been built on the premise of the main reflect the relationship between some of the programs, internal marketing and job satisfaction, namely, (no correlation and the impact of some programs, internal marketing and job satisfaction) and to test the validity of the hypothesis has been collecting and analyzing data, based on a questionnaire prepared for this purpose, as well as "for personal interviews with Some members of the sample, which was chosen from the organization (under consideration). and analyzed the data using some statistical methods and SPSS concluded Find a set of conclusions and proposals that contribute to promoting the positive aspects and address the negative aspects of the most notable are:
Attention to the application of internal marketing programs and put into effect because of its substantial benefits.
Work program for staff development, and encourage them to complete their university studies, where a large proportion of staff who do not have university degrees do not feel satisfied about the ambitious whic his work achiever .

The Organizational Cultural Impact In the formulation of working Strategy
The individual culture is considered as the most important base which determines members and organizes their jobs and relationships. Organizational culture is the behaviours , and for the organization , it reprenents the thought frame which directs distinguished feature of organization, which considered a core element affecting on the organizational capability for change and ability to follow up . the global development, and so important element in drawing the organizational strategy.
The research aims at recognizing the impact of Organizational culture as an independent variable, and the strategy as a dependent variable in the state Company for leather industries. Data have been collected by using questionnaire which has designed and delivered to (80) managers in the higher ,medium and operational levels .
Through the use of statistical methods, the research reaches to some conclusions , among them: the necessity for promoting Organizational culture to be the genuine identity of the organization. The results prove in general The real relationship and the expected impact between Organizational culture and strategy formulation in the company .

The maintenance operations contribute to ensure the continuation of production processes and optimum utilization of the tangebil assets through the use of transactions supports in measuring the quality of the maintenance activities in place and operating industrial organizations which, through the calculation Machines of Equipment viability for the purpose of performance, especially since the relationship between the quality of maintenance and machines failure inverse relationship with Whenever cared maintenance affect the reliability of the machines appositive. The goal of research is to measure the impact of the quality of maintenance in the availability of machines and selected the General Company for Electrical Industries (Plant Production Refrigerated water as an example of the application of research) and then analyze the results research shows that the availability of the machines in the company ranged between 71% – 98 % the machines lab under Perhaps the most important recommendations reached by the researcher focuses on the need for the company's efforts to find a standard rate of availability of machines to enable them to improve the performance of the machines and reduce the level of wastage of resources.


The maintenance operations contribute to ensure the continuation of production processes and optimum utilization of the tangebil assets through the use of transactions supports in measuring the quality of the maintenance activities in place and operating industrial organizations which, through the calculation Machines of Equipment viability for the purpose of performance, especially since the relationship between the quality of maintenance and machines failure inverse relationship with Whenever cared maintenance affect the reliability of the machines appositive. The goal of research is to measure the impact of the quality of maintenance in the availability of machines and selected the General Company for Electrical Industries (Plant Production Refrigerated water as an example of the application of research) and then analyze the results research shows that the availability of the machines in the company ranged between 71% – 98 % the machines lab under Perhaps the most important recommendations reached by the researcher focuses on the need for the company's efforts to find a standard rate of availability of machines to enable them to improve the performance of the machines and reduce the level of wastage of resources.

Organizations focus their efforts so as to establish a suitable work environment for the workers , " employees " to work . Certain difficulties and mistakes may face these organizations which in turn motivate them to take whatever could make their working environment effective. The researcher found certain means and techniques as mature and effective functional signals in order to support her search tackling these aspects. Besides she tried to find a way to present the problems of her search namely "is it possible for the teaching organizations to make use of the functional maturity process in its leadership for the benefit of their dominating working environment. The current search came up with certain conclusions. The most important was that there exists a relationship and effect among the basic dimensions about the case under search .Depending on these conclusions, the researcher gave certain suggestions. The most important one was considering the job maturity signals to be effective means to activate the dominant organizational environment in the organization under search.

One of the important problems that faces the workers in drain and the industry water leftovers Projects is the Designing Problem of test sample for the requirements of Biological Oxygen Demand and Dissolved Oxygen Concentration to be sure that it has the requirements of water life before throw it in the rivers. Therefore , this research has used one of the Optimality criteria types which is known by D- Optimal criteria that maximize the Information matrix deteriment which is equivalent to decrease the deteriment of variance and covariance matrix of Parameter Streeter-Phelps models in choosing Optimal Design of testing samples could be depending on the explanatory variable values that represent velocity of flowing,
the testing samples have been drawn in velocities of flowing (0.56, 0.64, 0.7, 0.72, 0.65, 0.69) through three days in sequence,depeneting on this, a number of designs have been constructed with volume (6) observations , then, by using the D- Optimal criteria it has been reached to that design (0.72, 0.72, 0.72, 0.72, 0.72, 0.72) has given the best estimation of model parameter Streeter-Phelps for possession minimum deteriment of the variance and covariance matrix and its efficiency according to the real D- Optimal Design equals to (92%) . It also , represents D- Optimal Design with less risk because it corresponds to the highest value of risk function . Thus, we recommend reliance of this design in estimating the parameters of Streeter-Phelps models to get the accurate estimation for both Biological Oxygen Demand and Dissolved Oxygen Concentration to be sure of competent water environment abundance in Iraq .

The reseaicl focuses on studying the factors that affecton the demand for recreational services in public parks which have a significant role and importance in incieasing the demand for those services which they offer. The research has come to their importance through the use of statistical methods in the search.

The study area is located within Erbil Governorate which is one of the governorates in the North of Iraq (Kurdistan – Iraq). Previously , Erbil city was the Capital of the Autonomous area that was granted to the Kurds due to announcement of 11th of March in (1970) in which the Iraqi government granted Autonomy to the Kurds. Erbil city, Currently, is the Capital of Kurdistan Region – Iraq, it was Formulated after the 1st Gulf war in (1991).
Tourist Planning is Considered as the most important tools of developing Contemporary tourism, it aims at increasing the actual individual and national income, and the developing Civilization Comprehensively at natural humanistic , and materialistic characteristics in the Country.
Consequently, tourist planning is regarded as a nacessity of Sustainable development for developing Countries to enable these Countries to compete in the International tourism market. Therefore, tourism development planning is Considered as part that cannot be separated from the economical, and social development plan, tourist Planning requires the Commitment from all ministries, territories, and government and non – government administrations to carry out tourist development policy (a joint work program).