JOURNAL OF ADMINISTRATION AND ECONOMICS

Firms generally own long – term assets and report them on their balance sheets . Tow ways to obtain the long – term assets , One way to buy them and the other is lease them .Buy the long – term assets is need the fund , and this fund come from inter firm or by the borrowing .Lease is affect off-balance sheet financing , and the tow ways need the strategic financing decisions , that are long – term liabilities affect to the financial position to the firm . Prior to 1950 , leasing generally was associated with real estate- land and building . To day , however , it is possible to lease virtually any kind of long – term asset , and currently over 30 percent of all new capital equipment financed through lease arrangement

The public sector has suffered from poor accounting and management systems for a long time, especially In hospitals, the need for better cost management systems because from efficiency problems and lack of resources. This study explains the implementation of the Activity-Based Costing in the service sector, especially in small health organizations in Iraq. This study describes a procedure that allows to easily switch from a traditional costing system to an Activity Based Costing system (ABC) by used minimal costs and time, off through propose model is more suitable for smaller health organizations in Iraq (popular medical Clinics).

The development in the technology of information and communication at the end of the twentieth century and in the early twenty one century has led to the changes of styles of social conduct and of economical activity aspects. The communication means become easily daily and nightly able to transfer information, services, money and goods through shorter ways and with little efforts and with inexpensive cost.
The computer and the various communication nets open a wide space in entering easily to nets and making use from required information which is useful in business and in programatizations. Today we are living in a world of technological conducts and electronically styles which is used in all aspects of our life and work , the trade is becoming electronically and the businesses become electronically too, while the education is intending to be electronically ,at a time government are working hard to be electronically bodies in the world , the transformation starts with the economy of assets to be changed into economy of information ,and from economy of principles to economy of digetials .The developed technology become an impotent element in the processes of production and providing different services in the whole world.
In this research ,we will highlight on the electronically trade and its advantages ,and on the challenges which it faces ,and its roll in reducing the cost from which most companies suffered from this matter whether expired or deferred companies ,even the individuals who have little capitals and try to enter the world of trade, the electronically trade open the opportunity for them and here the trade does not limit only for persons having big capitals but it includes all kendo of capitals .
Finally the research will show the participation of electronically trade in reducing the cost.

The transformational leadership and its role in the management of change (Analytical study of a sample on the views of decision makers in some Iraqi banks)
The concept of transformational leadership and its role in managing change is important to research and study, but the real challenge that facing administrative leaders how to put this concept into practice, since the studies have shown that the effective transformational leadership depends on the availability of essential elements.
The two researchers built a theoretical model after reviewing and analyzing the relevant topics in the context of the major hypothesis which has lead to a series of secondary hypotheses. It was also using a series of statistical methods in the analysis of data depending on the measure of quintet Leckert scale in the questionnaire design and correlation coefficient for the relationship between the variables. The study's results have been obtained by using software (SPSS, V.10).
The study presented a set of conclusions and recommendations that are consistent with the results of analysis, the most important conclusions were: It is obviously that the success of transformational leadership is linked with behavioral, cognitive and moral elements and specifications. This concept is the most appropriate concepts of change leadership.
The study recommended that business organizations should rapidly response to the changes because the traditional method can not be the capable model to manage the change leadership.

An organizational environment is changing continually , this be more clear in university environment because it is related to the global scientific and technological variables , so it is necessary to developing visions that contribute in perception of environment then building strategy for managing it .
The aim of this study is to diagnosing changes within university environment and the effect on Basrah university and make sure that it can following up the development in its environment . this study based on main hypothesis that is ( changing management strategy effected by university environment components) , two measures have use in this study first :- for measuring university environment that involve ( 15 ) items , the second :- for measuring changing management strategy elements that involves ( 15 ) items .
From the main conclusions :- there are difference in speed of changing among university environment ( global , local , internal ) university of Basrah is poor in following up development what generate in scientific and technological gap between Basrah university and other universities .
From the recommendation :- establishing special department in university under title ( scanning and strategic planning ) to following up the changing in environment and formulate the strategies , building information system by computer depend upon communication net .

The research deals with measuring the impact of enabling factors ( sharing out information , freedom and independency , and possession of knowledge) on confirming leadership qualifications for the managers that work in the Ministry of Higher Education and Scientific Research.
The enabling factors contribute in qualifying the management leaderships to practice the roles that relate to a great deal of challenge which are imposed by the requirements of modern organizations environment of what can enhance the abilities of these organizations in depicting the leadership qualifications for their managers with the condition of offering the necessary information, freedom , and knowledge.
The problem of the research relates to that the Ministry is not directed towards enabling its managers as one of the important and necessary mechanisms for consolidating the leadership qualifications that they have.
A questionnaire has been used that is distributed on (35) managers. The statistical methods have been used in order to test the reliable assumption in this research, such as proposed means, standard deviation, coefficient of orders correlation ( Spearman) for deducing the relation ,and at last, multiple linear regression analysis to recognize the impact with incorporeal level (0.05)
Finally the research has been ended with a number of conclusions and recommendations.

Trying to research that shows the impact of money laundering on the economy and its implications at all levels of economic, social and political as bridging the two approaches have been inductive substantiate the hypothesis of research and a set of conclusions and recommendations show the impact of the phenomenon on the economy and society.

Basel committee first , second requirement seek to trust spported in banking transaction within treating and minimum high risk activities . The oplegation in Basel committee has been watcher compernhansive and safety of Bank activity for Bank , lender .
The Arab Banks generally , Iraqi Banks specially did not cardess Basel committee require . until in law level it .
Therefore that is proof on Arab Banks had been Contenously with achanging of happened in world industry Banks .

The discriminant ananlysis has been used to classify some of the eye diseases into three groups based on changes of discrimination features . The study has been employed a random sample for each group by using the linear discriminant function , some diseases of eye have been classified on the base of the disease accompanied changes .