JOURNAL OF ADMINISTRATION AND ECONOMICS

The aim of this research is how far does the contribution of the Target cost to the used cost as one of the modern styles to reduce the cost and the price as well as to reduce the decisions of prices applied in Mosul factory of childish clothes.
Which the cost determined according to selling prices accepted by market as the activity of this industrial sector which connected with technical development and the intensive of the competitions , as we want to achieve the aim of this research we should divide it into three axis's , the first axis specialized to target cost , concepts and its goals while the second dialed with used target cost in price decisions in Mosul factory of childish clothes and the third dialed with applicate the scientific applications to the production related with this research and we reached the procedures and its prices carried out by the factory according to the used target cost which appeared that this is a better for the factory and costumer because the prices are less than that applicated in the factory so the achieved benefits from selling the products are higher than that achieved by previous products costs .

The focus of human resource development for the process of economic and social development by increasing attention of developing countries, including Iraq, and the following of expansion for the industrial base has increased the size of the working class are growing, creating a base of labour base spread all across the country.
And because it was the reality of the working class and to the need for industrial expansion to talk about the technically qualified, and to deepen the contribution of this layer in the production process is effective and fruitful efforts have been made distinct by the organizations of the State concerned was to open the various training courses inside and outside the country to develope efficient workers and to intensify efforts to provide all kinds of cultural services and improve the health and working conditions.
Despite the relentless pursuit and destruction to provide these services do not there are still a lot of flaws and gaps prominent in the march of these activities require thorough study and careful analysis to diagnose these problems and sorted and shed light on some of them and facing the work force targeted to give the image clearly derived from the work sites to assist those interested in the affairs of work and workers in identifying the nature of these problems and obstacles to make it easier then develop appropriate solutions to them.

The Aim of this study is to measure the status of services quality marketing of AL- Mamoon College in Baghdad. The study was based on major questions related to: the level of marketing the quality 0f the university services. evaluation of the status of marketing of the university services (view of students and workers, measurement of AL- Mamoon College graduates performance from the point of view of their employer.
The researcher has used several statistical methods including descriptive statistics, mathematical means, standard deviation frequencies, percentages and the ( t-test and X2 )
Three samples were drawn in this study, the students and workers of AL- Mamoon graduates in all Baghdad cities, the study sample was selected randomly(n=758 responses:406 students, 98 workers and 254 employers distributed among the different Baghdad cities.
Three questionnaires were designed and directed to students, the workers, and the employers. A panel of scientific expert have approved the applied statistical tools. Reliability check was performed through a random sample (20) of individuals, while reliability constant according to Cronbach alpha (CA=0.842) for workers (CA=0.911) for students (CA=0.782) for employers and all for which are acceptable values for statistic analysis.

The multinational Companies, one of the important topics because of their impact on the countries of the world in general and developing countries, especially, because of their potential human and material, and the diversity of its activities to include sectors of production, trade and services, money, etc., and excellence in science and technology, including a position to acquire about two-thirds of world trade.
We will highlight our research on what multinational companies and methods of composition and organization of the legal, which includes national legislation and international conventions, where it seems the absence of an international organization in particular multinational corporations has forced mandatory, although the need for a binding international law regulating the work of these companies and Iconnha . And examine the characteristics of these companies of its widespread use, the magnitude of centralized decision-making and its technology, and diversity of activity, we get to determine the effect of these companies on developing countries economically, politically and socially, technically and technology, and develop some recommendations for reducing the negative impacts of these companies in developing countries

This study aimed at identifying the impact of business ethics on the Components of Strategical Dimention for banks in Jordan. The ethics of business was discussed with regard to: justice، equality، honesty، loyalty، trust and confidentiality، transparency and accountability. The study population consisted of all employees in senior management (managers and department heads) of the major departments of banks in Jordan. The number of banks in Jordan is 23، the population number is (455) employees. A random sample of (138) employees was selected six workers per bank. The study included banks customers. A random sample of (115) customers were selected for the purposes of this study. A questionnare was used for data collection. The number of questionnaires distributed to senior management personnel was 138 and 115 questionnaires were distributed for customers.
The study reached many results; some of which are: a high level of ethics is practiced by banks. The assessment of clients in terms of ethics was high.

The layout is one of the strategic decisions task in modern produc-tion systems that determine the efficiency of operations at the factory of the tide run through the material organization good for workstations, and the output of each workstation input to the station, which immediately followed, and to get rid of the wasted time and Bottleneck that occurs in order to reach to balance the efficient production lines required, from here came the problem of the study to determine layout and its impact on raising the efficiency of production line, refrigeration in the company mentioned because of their importance in the production process more flexible and efficient use of space, and increased the level of workers, and that is aimed study to increase the efficiency of continuous flow assembly line production of frozen size 16 feet by reducing the idle time and pro-cessing bottlenecks that arise between work stations and a minimum of workstations and reduce the total time of production and raise the effi-ciency of production based line by line to complete the work as efficiently and effectively as possible and on research on basic assumption that re-balancing production line for freezers improve the efficiency of the line and reduce costs and time lost and the efficiency of workers, equipment, and finally they found an imbalance in the production lines, which leads to the level of efficiency of the assembly line of frozen 16-foot size of 55% and this in turn leads to an increase in the amount of wasted time by 4225 seconds, this means that the level of efficiency of the line is weak. And that the optimal number of workstations nine stations instead of the four-teen stations and this in turn points to reduce the waiting time as well as reduces the time unemployed, which in turn affects the overall productiv-ity improvement in the company, and then increase the level of efficiency of the assembly line to 93% as the most important recommendations is well station work (C) within a plant freezers and after the station (A), ) whose task structure and the door rather than transfer to a plan refrig-erators, located about 300 m from the plan freezers, as this will lead to reducing the overall time and maintain the product from damage and consequently reduce costs and to the improve quality and rearranging the production line workstation (E) by making them near the work station(H) .

The concept of a team is today well entrenched and has been adopted in organizations globally as a better approach to managing business. The question is now, ‘How do we make our teams more effective?’ If an organization wants to turn around poor team performance or to increase team efficiency, it is important to first understand the characteristics that standout in effective teams. Effective teams want team success, they realize the need to focus on group goals and rise above personal ambitions. Team members are secure in their individual capabilities and understand the reason why the organization constituted a team in the first place. They are able to work towards executing their role in line with the common goals of the team. They seem to realize that if they carry out their individual roles sincerely, personal recognition is bound to come their way. In other words, there is a good measure of ‘team spirit’ within the team. When there are obvious problems within a team, the output from the team naturally diminishes. The team is a group of professionals put together because their expertise and experience were found to be suitable for a particular business task. If they are not delivering the right output and matching the performance benchmarks that are expected of them, then it calls for a serious analysis of problem areas to find the appropriate solution.

The prevail system in the international economy is the monopolistic competition system and the phenomena of globalization which cancels the constraints on the international economy. Today globalization has become beyond disputes; therefore each country has no option concerning this point.
The scientific development and technological progress continuously provide big opportunities for developing competitive abilities for firms and countries and to make new economical relations in the field of production, marketing, finance and development resources.
In the face of circumstances, it has become necessary to adopt sound and long-term economic polices to increase levels of productivity and achieve the economical efficiency; especially the circumstances of shifting the economy from the socialism to capitalism all over the world; moreover the international economical crisis and it's depression which result in decreasing the levels of economic efficiency; all the above-mentioned contrasts with the aim of all the economical systems to achieve the target and the high level for economic optimality in scientific application for limited economical resources to produce goods and services which satisfy all the demands of society and fulfill the welfare economy.

Iraq owns large wealth of crude oil and natural gas, that coming in the international third rung, and it may will be at the first rung in the coming days because of the large quantities of probable reserves that Iraqi crude oil reserves will reach about 500 b.b.
But we find the production is in the low level relative to the large proven reserves because of many reasons.
This research deal with oil sector analysis recently and expose future vision to reform that sector through economic market philosophy , and starting from the hypothesis that the oil sector is the main source of necessary investments funds for oil sector reform and it’s infrastructure development, and also for the other economic sectors to achieve the growth and economic balance which requires optimization use of the natural resources ,that the crude oil and natural gas are in the forefront.
To fulfill the research the researcher was deal with the subject through the following sections:-
First:- few economic theory options to achieve oil and gas production optimization .
Second:- the realty of Iraqi oil sector.
Third:- production optimization achievement of oil and gas in Iraq.
Finally was reached a number of conclusions and notes.

This research aims to determine the influence of Information Technology on the level of hotel services performance. The research was applied on a sample of (50) individuals from AL-Sadeer hotel employees.
The research used question air as main instrument to collect data and information as well as personal interview. Some statistical indicators were used in selecting hypothesis represented in mathematical medium standard deviation, and collaboration to explain the influence of future change in the variable.
The study approved hypothesis correctness that indicates the relation of influence between the two variables. The study indicate to raise of level for use information technology in studied hotel and increase of human eleven competency , weak dependence on internal nets , no cooperation between people and studied hotel . The study conclude recommendations and suggestions such as (continue study from employees in hotel and cooperate with information technology.

Started in the hotel industry a modest beginning until reaching the center does not dispute it of importance to the national economy to some advanced countries and are characterized as one of the interfaces are important in Tourism and that are related to the well – being and culture of the country and courtribute to obtain hard currency paid by the Tourism constantly stresses most economists believe the target final of economic activity depends on the basis of the concept of process .