JOURNAL OF ADMINISTRATION AND ECONOMICS

Information technology devices became(Hardware, Equipment, Programmes and Database) an Influen and Important elemgnt in the Accounting Information systems in the Economical units in general due to what these devices offer of suitable and rapid Information which would assist the economic units in Accomplishing its works efficiently and effectively and in suitable time and the USE of Information technology as well and its Rapid development day After Another led to A cntimueous and fast change in the technology of collecting, Insertion and in processing and prepairing the financial reports (outcomes) and eventually participating in promoting the efficiency and Effectiveness of the Accounting Information System From THE Speed, Subjectivity ,Appreciation and suitability point of new .

Accountancy information system in considered one of the open systems ,therefore it should go Along with the communication devices and webs (the internet ,intranet and the extranet ) surrounding the internal and external environment of the economic units so as these units may be able to practice its activity and go alones with the surrounding environment and necessity of finding new style (electronic webs )to exchange accountins information between the sub _units in to the economic , unit .we have handled in this research the accounting information system in the field of information technology and the role of using information technology devices in the accountancy information and the use of webs and its role in the accounting information .As for the most important conclusions ,it was as follows :


1- there is a trace for using programmers in the accounting information system by way of what these programmers offer of time and toil spent to accomplish the accounting works through obtaining the required outcomes from different incomes through application of these programmers also increasing the effectiveness of the system by way of preparing and setting forth financial reports in proper time and in the form that guarantee benefit to the employees .

2- The data base is just a large store preserving enormous quantity of data and accounting information in a form of files easy to process and approach the dates and the information in it .It would enable as well the employees to partigpate in reaching to these information's and data's through different information technology devise ,and the data base system treat as well the problem of reiterating and decline of data and information a great deal witch would result in a decrease in the accounting information system in the cost of storing the data and information

The financial reports* have been a window which the others informed about the financial center of the company. And accounting faced a problem with, how to preparation the financial reports under the results of the war, including part or whole characteristics of accounting values as economic damages
The characteristics of information are in the second level of theoretical framework for financial accounting and considered as a basic bases in reparation reports, and divided into main and subordinate characteristics. The values of damages need to part or whole these characteristics because missing and damage the sources of date (files and documents) and human beings who has high experiences and qualification.
The activities have stopped for a long time and the difference between real values and existence values for many reasons
From here the idea of the research appeared to answered the follow question
Does the quality characteristics for accounting information provided in values of damages or not?

*financial reports idiom will appear in the research more than financial statments

The Role of the competitive advantage in making a efficient portfolio
[ practical study in a sample of companies in dustily ]
Investment is a hard task with many risks . its success or failure is highly effected by politicals economical , social or legal changes in the environment . Any rational decision must take into consideration these changes , or otherwise the investors will be forced to leave the field of investment .
The Iraqi was rapidly changed . Those changes show the importance of analyzing the factors surrounding the companies whose shares are being dealt with in the stock exchange specially of the establishment of the Iraqi stock exchange (1992) .
The lack of information , besides other obstacles , are the odds that prevent the Iraqi S.E. from reaching full success specially when information about the listed companies and their trend is concerned thus the problem of this research is well seen .
Meaning that samples can not be taken for granted in the evaluating process of the shares.

This research aims to identify and know the impact of the force's organizational leaders of administrators (Force Commander administrative , and the strength of organizational units) in the conduc t and leadership represented by (the employees attention, and attention to work) in the Ministry of immigrants and migrants, and to reach the goals of research , has been designed questionnaire Prepared for this purpose after the presentation to some interested people and specialists to give the recipe for consistency and truthfulness, has been distributed to a sample of (46) leader, "They represent the general managers and directors of departments and directors of immigration offices in Baghdad and the provinces , where the response rate (92%) of Research Society of (50) individuals ",
The research concluded that the most important results of several leading behaviour cares employees, and brings the work of the leaders when administrators for possessing a force of experience and the legitimacy of the link and reference and organizational power., And that there is no single pattern of behavior combines the leading commanders in the ministry , but a variety of patterns of leadership and variable rates.

Arrangement culture as a humanitarian phenomena was yield to study, investigation and analysis by scientists and researchers, the aims form these efforts were investigate on its evidences and determined its dimensions, building its tools measurements, determined its level and the nature of relation with the another differences of arrangement changes. Also the subject of activity has a great attention by specialists, in order to develop the intellectual entries which is contributed in framing the theoretical and practical submitted and to specify the features of this difference. In this study it was adopted the behaviours entrance of activity measurement.
Baghdad University was chosen as location for implemented the study and examining its hypotheses, so the colleges which were belonged to the university have classified for two groups, first group was scientific colleges, second contained humanitarian colleges, and the justifications were objectively connected with study changes, it was concerned to teaching members, as a category have a direct relation with achieving university targets, as a study society.
This sample included the teaching staff those who have a scientific name, as professor, assist professor to measure the degree of using power, and to prevent insurance, and obligated by the desire of teaching affairs in exert high level of efforts in university and college, the strong desire of staying, acceptance its targets and values, trust, the degree of participating by encouraging the administration to its teaching affairs members to participate in taking decisions, which can be achieved the moral support, also using the system of rewarding as a style of recompense, besides, measurement the degree of activity by production indicators and achieving the aim and functional acceptance.

States depend on the economics of foreign trade terms due to improved economic performance of developed countries to increase their exports. Research aims to publicize the impact of policies on external trade values of exports and imports of agricultural goods and food concentrated research problem in the fact that the country's dependence on import financing, which mostly consumption goods and food value of oil exports only. The values of exports of foodstuffs and agricultural Oscillation during their years of study and formed different ratios Of the total export values but they tended to increase after the recent events because of the lifting of restrictions exports for the private sector, either the values of imports of foodstuffs have tended to increase more than export values. The trade balance for food and agricultural commodities were negative for all except the last years of schooling (98, 99 , 2001) increased the export values to the values of imports and despite the fact that this reflects the high production level of the agricultural sector during those years but this did not reflect positively on the values of general trade balance, and finally the role of the private sector in foreign trade should focus must also Encourage the import of production requirements for the growth of agro-industries and increase production and achieve a surplus for export process.

Quadratic programming is important style in decision making problem and it case from Non-linear programming where function of target is Non-linear (some or all variables are square or include banging two variables) and Linear inequality constraints, the decision factor use this kind from programming when value of some variables depend on other variables.
in this research we discuss Quadratic programming problem (construction and solution) and use it in practical application on The Textile Factory Of Hula in Iraq.

This research has came out to affirm the necessity of offering high quality and integrable services by the hotels in Iraq . The assumption is those services are determined on harboring only, and the variation and multiple services have a high impact on hotel returns increasing and work opportunities creating . In addition to that , it has defined the application operation of tourism services development and its variety in the working hotels in the country .
المقدمـــة :

Tourism is considered as an industry , science and activities management. This needs developing of all of its methods, procedures , and manners of dealing with the others. So it means an integral education process that have its levels of important scientific and technical consideration .
I have chosen this subject as title for my research in order to study the tourism education reality and to try to develop it in the future through the personnel , institutions and related directorates.
The subject has been discussed by two chapters. The first chapter deals with the conception of learning & training , tourism education and its importance, as well as the tourism educational reality in iraq and the responsible institutions.
The second one has considered the tourism university educational reality and a study of a sample from the Department of Tourism & Hotel management in the College of Administration &Economics….as one of the tourism university educational institution.
It has been focused on the possibilities and knowing of the negatives and positives things to try to progress them, and then coming out with the important conclusions and recommendations.