JOURNAL OF ADMINISTRATION AND ECONOMICS

The corruption is a social and immoral phenomena ,it does not limit to certain
society or certain historical stage ,but it may be a relative for the level of
political , social and economical growth in a country compared with and the
one, and the nature of the regime and its authority and participation in decision
making .if there is strike accounting system depended on contractual relations
between the contractor and the government which decreases the corrupted
cases.
It is remarkable that the corruption phenomena is going gradually to increase
so it because as a threat to many societies in causing destruction and un
development . It is considerecl as main obstacles to rise and to make progress .
also this phenomena has negative traces on societies .Therefore this reach faces
its discussion on the corruption and its impact on the general balance of the
state

This study is designed to highlight the impact of application six
sigma, using computerized program\'s software on the quality costs
especially (internal and external costs), in centaury wear co.
To achieve the goals of this study we determined the number of
defect units to find the gab between the defect units through using six
sigma criterion and the number of defects achieved by the company
( the level of applied sigma) in order to determine the amount of
saving, which will be if the company applied six sigma criterion. As
well as to clarify the relationship between the level of Sigma applied
and the cost of quality and height ratios especially commissioned
failure of internal and external, to determine appropriate standards
and foundations to improve operational performance in
manufacturing firms.
Results showed that the company is working to apply three-sigma
level and fairly between (3-3.20), which had a significant impact in
the high rates of defects and rejected units, and then obviously
negative impact on the quality costs.
As well as the positive role of using computerized program\'s to
develop and upgrade the quality of the production line, by providing
an opportunity for the company to correct its course quickly based
on data collected as well as the related impact on the speed of
decision-making

"The impact of application total quality management philosophy on
the operational performance for manufacturing organizations,"
A case study in Petra Engineering Industries company
In the Hashemite Kingdom of Jordan
Current study aims to identify the impact of application TQM Philosophy
on the operational performance for manufacturing organizations. By
measuring the extent of management's attention internal and external
customer and its impact on performance. A case study implemented in
Petra Engineering Industries ,which applied TQM philosophy and
winning King Abdullah II prize of excellence in the Hashemite Kingdom
of Jordan .It represent a sample of large industries sector since the
company had mentioned the prize for two second (2001-2002) and third
(2003-2004). Seventy questionnaire form was distributed and collect (60)
one. ,with ratio of (86%).The study clearly positive effect of the
application of the philosophy of total quality management to improve
operational performance with the presence of a statistically significant
relationship between performance and investment in human capital and
improving the performance of employees(internal customer) and the
degree of job satisfaction between them and upgrade product quality and
low cost of quality, as well as a statistically significant relationship
between the interest of both internal and external customer and the high
proportion of sales and profits of the organization. The study concluded a
series of recommendations, including the need to make management every
effort to continue the ongoing improvements to enhance their
competitiveness, as recommended reconsideration of the current salary
levels of employees to be appropriate with the high cost of living

The Research deals with the analysis of the relation between
transformational Leadership and organizational Values .
This research has been opplicated on avandom sample that consists of
(40) persons who work in the department of battery industryal public
company .
The research used the questionnaire as smain tool to collect data and
information .
The research tries to test main and sub- hypotheses. A number of
stastical methods Deferent have been used in the analysis aspects of this
research which used ( SPSS) program.This research has reached to a
group of conclusions is that relationship between transformational Leadership and organizational Values .This research concluded with a
number of recommendation serve its aims.

when we speak a bout the content of the development like a tempt for
the forming and the realization of the development is formed special
problem by the found state at the bottom of the pyramidal ladder (the
developing courtiers) while those found a top (the advanced states) don’t
assail the limits of the keeping manners of the present growth and her
stability.
The development in the developing states faces the crisis in the
beginning of the third – thousand such as poverty at time the world be
within a condition differs from the first –decennary of the protection of
one pole represent the democratic government and market economy.
This development encourages developed states either to pull of her past
to start behind the western sample without the limitation or ti the wait
game and the caution.
In the light of the previous required come out to 100 king up the new
role for the state under the protection of the new variation which works in
him.
Where the state stops a bout the development case? What is the her
role like political player in the planning of the future policy economist?
Wherefore in this search will include the role which the states stand on
the development by him in the developing counties under protection of the
new advances to be complete to taking out number of the result &
recommendations.

The consequences of government intervention policy is not clear in
most developing countries which concerned with income distribution,
efficiency , or profitability achieved by applying intervention on policies.
So there was a necessity to derive policy analysis matrix elements to derive
some measures help in analyzing intervention policies. The objective of
this paper to estimate policy analysis matrix elements for rice commodity
system in Iraq> This task was accomplished through comparison between
social prices and private prices by using mathematical method called
"Policy analysis matrix". Factors of production were divided into
domestic resources and tradable inputs, the need of each donum from
each input was estimated in order to calculate the cost of each inputs in
social and private prices. The results showed that there was a positive
value for the net transfers(L) which amounted to (598) thousand
dinars/ton. This indicated that the present policy was for the benefit of
producers in short run.

This research has been done for specify the ranks of provinces in
Turkey by the traffic accidents. The analysis of principal components was
used in this research for this, the numbers of traffic accidents in 2004 by
some different varieties were examined as data and analyzed. In the
results, the provinces resembling by the number of accidents were
involved in the same class.
In the classification we obtained five different classes. Most of the
provinces concentrated in the first class. The second class consists of nine
province and the third four, the fourth three, and the fifth consists one
province. In addition to the classification, we obtained an ordering of the

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.