AL-Anbar University journal of Economic and Administration Sciences

The research aims to diagnose the most important reasons that exacerbated the problem of poverty between the displaced and returnees, which led to the rise of poverty rate from 23% to 41%, which is twice what happened to the rest of the population of other governorates, This requires the need to develop sustainable solutions to the problem of poverty and follow up its implementation In the short, medium and long term, in order to achieve the goals and objectives of sustainable development 2015-2030, and the need to activate the legislation, policies, plans and programs developed by the central government and civil society organizations as solutions to alleviate poverty among IDPs and returnees .

The problem of the state budget deficit is one of the most important contemporary economic problems in which the table has been widely divergent, especially as it has become the hallmark of most of the budgets of the developed countries as well as of the developing countries, where there is a deficit in some of their budgets without fulfilling their duties in achieving comprehensive economic and social development. In light of the importance played by the state budget in the life of the individual and society and its role in moving the national economy towards progress and prosperity, the widening of the budget deficit may threaten the monetary and financial stability of the state.
The study found that each of the deficit in the general budget and the presentation of money a strong and positive relationship between them on the one hand and the general level of prices on the other hand and that both affect positively on the general level of prices, as well as that the relationship of public expenditure to the general level of prices is a positive relationship and the impact Public expenditure is positive at the overall level of prices. The study also showed that the relationship between public revenues and the general level of prices is inverse, ie, the higher the general revenue, the lower the overall level of prices.
The study recommended that the public budget deficit be stabilized at an acceptable level. This is done by relying on an automatic method in the work of fiscal policy, which is the ratio of public revenues to GDP as a dynamic stabilizer, in order to influence the growth rate of GDP. As well as the need to work on forming a coordination council for the financial and monetary policies in matching the different funding sources of fiscal deficit and the management of government debt, so as to reduce the impact of fiscal policy on monetary policy, and that these policies are complementary to achieve the main common objective is economic stability with guaranteed rate Good economic growth.

Today advanced societies saw scientifically and culturally significant and cognitive information and communication technology revolution , which led to a new economy ( knowledge economy ) , which is key to the success of various countries in the world including Iraq can benefit from the use of information and communication technology revolution and attempt to bridge the digital divide between Iraq and user states , the challenges facing education in Iraq and the development of centers of research and study to become resources to accommodate the scientific revolution and technology and the development of Iraqi universities for being main tributary to become economic development in Iraq .

The cement industry is an important manufacturing industry in the national economy because it produces a necessary commodity that meets the demand for it in the local markets. Therefore, investment in it generates profits, economic feasibility and competitive advantage due to the availability of raw materials in huge quantities in Anbar province. The potential of investment in this industry within the province and identify the feasibility of investment and competitive advantage through indicators and criteria of evaluation of projects, and research found that investment in this industry within the province of Anbar achieve economic feasibility and high competitive advantage, The economic feasibility of the proposed cement project with a capacity of 2 million tons, the return on investment was 19%, the capital recovery period was 3.8 years, the net present value was $ 207730 and the internal rate of return was 25% The indicators are very good economically, and concluded the research with a set of recommendations, the most important of which is the promotion of investment policy in the industry, the abolition of administrative routine, and the adoption of a balanced trade policy to protect the cement product within the country to encourage investment in this industry.

The aim of this study is to determine the optimal investment portfolios for the Iraqi market for securities using the quadratic programming method as one of the methods of measuring the relationship between return and risk. And by using the Excel program to solve square programming. And the extent to which the diversification policy contributes to the reduction of risks associated with a positive relationship to returns.
The investment portfolio of the Iraqi financial market is determined by using the square programming by investing (27%) in the shares of Baghdad Soft Drinks Company and investing (15%) in the shares of the city of Al-Karkh Games and investing (21%) in the shares of the Kurdistan Bank and investing a percentage of the capital by (14%) in the Middle East for Investment and (23%) in Al Ahlia Animal Production Company, to obtain a portfolio with a yield of (8%) with a difference of (0.04) if total risk of portfolio (0.19).

The study examined the estimation and analysis of the variables in consumption due to the economic and political changes that took place in Iraq after 2003, which affected consumption. The Autoregressive Distributed Lag Model (ARDL) methodology was used to estimate the relationship in the short and long terms. The research concluded that consumption is determined by the following variables: population, savings, inflation rate, disposable income with four optimal slowdowns Explains about 99% of changes in household consumption. The results showed that there is a long-term equilibrium relationship (common integration) that moves from the explanatory variables to the dependent variable (ARDL). The calculated F is greater than the critical values (minimum and maximum). The value of the error correction coefficient indicates that 35% of short-term errors are automatically corrected to achieve long-term equilibrium at a level below 1%. The effect of the variables on population, disposable income, inflation rate, savings on household consumption in the short term (35%) for all variables of the overall effect was also affected. The results also showed that the structural stability of the model transactions in the short and long term under the CUSUM -USUSUM SQ). The results also showed that the model has a high predictive capacity (Theil).

This study aimed at identifying the social role played by the Islamic banks that have been chosen in relation to their position and market value. Accordingly, four Islamic banks have been selected as their community activities were analyzed according to a report and data in this area. The results of the study showed that Islamic banks are fully aware of the importance of their social responsibility and reflected in the qualitative and financial contributions they provide. Throughout this study, we also noted that Islamic banks focus on their social responsibilities directed towards different groups of society in return for less attention to their responsibilities towards employees. We also noticed lack of community oriented projects outside the country, as well as the coordination and participation in the projects among Islamic banks.

Which requires no argument or proof that electronic commerce in all its dimensions and contents has become of great importance, not for politicians but also for economists and sociologists and law, and from these premises, researchers have tried to cover the obstacles to the application of electronic commerce in the sample of companies in Erbil city, and one of the most important impediments to its application is the political, financial, human, technological and legal obstacles. The aim of the research is to identify the obstacles facing companies operating in the field of electronic commerce and ways of activating them in the city of Erbil. The research has reached a number of results, including political, financial, human, technological and legal obstacles that explain changes in electronic commerce. The study concluded with a number of proposals, including: training and qualifying the employees of the companies working on the application of electronic commerce in the Kurdistan Region - Iraq. And work on issuing a law defining the nature and scope of electronic commerce in the region. It is the responsibility of the regional government to promote and develop the information technology infrastructure, in order to support technology for electronic commerce in the region.

Foreign Direct Investment (FDI) has increased year after year, despite the fact that it suffers from fluctuations in its size, influenced by international economic conditions and changes. This research estimates the relationship between outward FDI from developed regions representing America, Asia, Europe and Oceania and inward FDI to emerging economies. In order to enhance the results of this study, some relevant statistical criteria such as (t) test, (f) test, (R2), etc. have been used. The results of the research show that there is a significant effect, albeit varying degrees, from explanatory variables to the dependent variable.

The agricultural sector is one of the main sectors in the Palestinian economy because of its relative importance, both in terms of contributing 3.8% of GDP in Palestine according to the optimistic scenario for 2016, or in terms of absorbing local labor by 6.4% for males and 6.8% for females during Fourth Quarter (October-December 2015) of the Total Palestinian Labor Force for 2015. (Palestinian Central Bureau of Statistics, 2016)

This research highlights the role if smart organization in reinforcing the strategic corporate social responsibility in researched organization which contains (a sample of private colleges in Kurdstan Region-Iraq), for that, the managerial and scientific leaders their number is (237) persons, was selected in these colleges according to the organizational structure. The researchers adopted some of researche methods for the testing the relationship between two variables based on the style and the direction of intellectual questions and applied sides, and the effects between these variables. The questionnaire represents the initial tool for the collection of data and information, that is designed according to the theoretical and intellectual frames for the researched variables and using the interview with some of sample person. The research adopted the Amos V.21 as a statistical program. The results of the analysis empowered the researchers to show group of conclusions such as: prominence the positive and significant relationship between the researched variables (Individually and Collectively), that is confirms the rapprochement the research results with the theoretical frames and with the research hypothesis. Based on these conclusions, the researchers show the suggestions and recommendation that aims to reinforcing the reality of researched variables in the domain, and empowering the researched organization to reinforce its reality in practicing of the smart organization principles and enhancing its reputation in success by expansion its practices toward the strategic corporate social responsibility.

The term "International Slandered Organization" refers to the International Standards Organization, which aims to set standards for each product production process or to provide a service by adopting the authentication of any system to provide products of high quality in the production process to reach the satisfaction of customers and minimize deviations.
The study aims at dividing hospital functions and documenting each process in each department. The study is based on the question of whether hospital functions can be prepared in accordance with ISO 9000: Assuming that each department in the hospital is an organization that can document its work depending on the requirements of the various international ISO 9000 specifications.
The questionnaire was used as a main tool for data collection and distributed (317) form in the medical city hospital in Baghdad. 244 valid forms were retrieved to the staff in the senior, middle and irrigated management in the medical city in Baghdad. It is also available in other organizations in Baghdad, and therefore the international standard can be applied to different sections of the hospital of all kinds. The study also adopted the hypothesis that there is no statistical consensus between the stages of applying (ISO 9000) at Baghdad Medical City Hospital.
The study reached a number of conclusions, including the availability of opportunities in the Department of Medicine in the city of medicine to choose in the application of the international standard ISO: 9000 as a result of the authorization given to them and therefore the availability of response at the hospital to the selection stage and the study made several recommendations.

The aim of the research is to determine the possibility of determining the guidelines that help the Iraqi civil colleges to apply innovative models in the higher education sector such as cognitive ability and its role in enhancing the quality of performance in them which in turn contribute to achieving excellence and sustainability. And the vitality of the application of such research as well as the high turnout by students of these colleges as well as the possibility of competition between these colleges to attract new knowledge and exploitation, and therefore the number of Iraqi civil colleges sample research (11) college, and the number of thousands The questionnaire was used as a tool for gathering information as well as personal interviews of the sample members to prove the researcher's findings. The results are that there is a good interest by the members of the research sample in the selected Iraqi colleges in terms of cognitive ability in general through activating the role of the colleges to analyze the external environment to identify the cognitive opportunities and work to attract them and then divert them and use positively, And In addition, the interest of the Iraqi civil colleges is different from the research sample to the extent of the cognitive capacity. We believe that the University of Al-Farahidi is a serious interest in the acquisition as an important and important servant of the dimensions of cognitive ability. (College of Heritage University) had a greater interest in absorption and less attention by (College Albany University), and shows that the Iraqi civil colleges in general use the dimensions of cognitive capacity absorption combined to enhance its quest to raise the level of university performance, more than if used the same D individually, and this confirms a logical conclusion on the existence of interdependence and integration between these dimensions reflected its role larger collective manner, than if used individually.

The research aims to clarify the role of ethical behavior constraints for medicine sales representatives and media employees to achieve marketing superiority which is regarded as an essential base in any health organization in the atmosphere of increasing competition by health organizations; both local and foreign and their need to innovate and initiate and be distinguished continuously to attain marketing superiority. This indeed raised the concern of the researcher to raise the problem of her research which arose from many questions summarized as follows:
1- Is there any conforming relationship between the dimension of ethical behavior constraints and the dimension of marketing superiority?
2- Is there any nominal relationship between ethical behavior constraints and the attainment of marketing superiority?
3- Do ethical behavior constraints affect the attainment of marketing superiority ?
4- Is there any difference for the relative importance of the variation of the dimension of ethical behavior constraints over the dimension of attaining marketing superiority?
To answer these questions the researcher has set a number of medicine storages in the town of Duhook as a field for research and setting a hypothetical plan for research reflecting the nature of conforming relationship and the effect between ethical behavior constraints described as an independent dimension represented by (Monitor System, method of compensation, level of education and expertise) from one side and achieving marketing superiority from another side as a dependent dimension, and through the questionnaire prepared for this purpose, forms distributed to (50) persons regarded as a specimen of the research as they are medicine sales representatives and medical media working in medicine storages under research. Questionnaires were collected to test the hypotheses of the research which were set in the light of the planned hypotheses depending on the statistical programme of (SPSS).
The research has reached to a number of conclusions, most important of which are the presence of a nominal conforming relationship, connection and a nominal effect between the two dimensions of the research, in addition to the important relationship for the variables of the independent variable in the dependent variable.
Based on the above, a number of suggestions were presented, most important of which is the necessity that medicine storages should take into consideration the importance of reinforcing and improving ethical behavior to pour into the attainment of more marketing superiority.
Key words:
• Ethical behavior constraints.
• Marketing superiority.

This research aims to highlight the challenges facing providing the electronic Banking services in Sudan. The descriptive statistical approach was used and primary data were collected from the field study by using the questionnaire which distributed to a random sample of employees in (35) banks. A total of (105) questionnaires were distributed and 75 (71.4%) were retrieved.
The research comes out with several results that proved acceptance of all hypotheses. The most important of these results is that: there are human, technical and legal challenges facing the provision of electronic banking services in Sudan, such as the lack of qualified human resources scientifically and practically to carry out the functions of electronic banking services, weak customer knowledge of the technology used in electronic banking, lack of technical infrastructure in some areas, slow internet and the lack of clarity of legal texts that protect against electronic financial crimes. The research recommends that: there is a need for banks to train and qualify human resources to ensure providing advanced electronic banking services, and work to spread the technical awareness of customers with the advantages and importance of electronic banking services, in addition to the need to adopt banks for sound legal legislation in the framework of electronic banking transactions clarify the legal rights and duties of both the bank and its clients.
Key Words: Electronic Banks, Electronic Payment, E-Banking .

The aim of the research was to test some organizational and behavioral factors to enhance organizational health in a sample of civil schools in Mosul to determine whether regulatory and behavioral factors can be considered as basic requirements for regulatory health. The questionnaire was used as a basic tool for data collection, which was developed according to the Likert scale. After a comprehensive review of the literature related to the two basic research areas, the data were subjected to several statistical treatments according to the hypotheses of research using AMOS V.21, The interviews were conducted with a number of respondents and the research reached several conclusions, the most important of which is the relationship between the organizational factors and behavioral dimensions of six and regulatory health, which reflects the existence of a state of harmony between the two variables, which indicates the possibility of adopting factors Organizational and behavioral aspects as key priorities for the promotion of organizational health. The research presented a number of recommendations, including that regulatory health is one of the solutions adopted to meet the challenges and environmental changes as it maintains the continuity of the organization.

The purpose of this study was to identify The Impact of The Corporate Governance Principles in Reducing of Tax evasion in Jordan. The study problem presents by the main question following: Is there an impact of the Corporate Governance Principles in reducing tax evasion in Jordan ? To answer on this question the study followed the descriptive and analytical approach in collecting and testing the data to answer the main question of the study: A questionnaire was distributed to a random sample of the study population. They were the Jordanian of the certified public accountants. The number of questionnaires distributed and retrieved was (120). The appropriate statistical analysis was conducted to find the opinions of the sample and test the hypotheses. One of the most important conclusions of the study is that there is an impact of the corporate governance principles in reducing tax evasion in Jordan. This indicates to the principles of corporate governance should be applied to reduce tax evasion. The study recommended that the necessary legislation should be issued to implement the principles of corporate governance. Taxation in accordance with applicable laws.

Collection systems in Iraq are suffering from backwardness and relying on old ways and that makes the process of collection taxes doesn’t fit the size of works and its nature in Iraq. This research comes to highlight the failures faced by process of collection and accounting taxes in Iraq.
The research aims at finding new ways to reach to the process of collection by simple and modern ways used by the e-government to ensure control over the processes of tax collection and adopting technology then using the cross audit mechanism to detect tax evaders in various professions.
The research consists of four sections. The first is devoted to methodology and previous studies.
The second section focuses on the theoretical side of taxes and their types and roles in supporting the Iraqi economy.
The third one shows the mechanism of the proposed collection and analysis of the information results obtained from the public authority of tax.
The fourth section is devoted to the conclusions and recommendations that have been reached to

Management companies seeking to intended to interfere in the measurement and financial reporting process in order to obtain the private company gains or managed through curriculum called management earnings, which is the manipulation useful in accounting results process in order to create perception is different from the real performance of the company, this intervention requires a search for ideas alternative accounting. accounting engineering appears as a tool to get rid of the legislative restrictions and the pressures of the market to companies as Applied Science of control and the use of the work and professionalism of engineering in the accounting field and exploit opportunities including driving to innovate products and processes‏ innovative financial instruments and thus draw a strong fiscal policies‏ and the development of financial strategies that are flexible to‏ accommodate changes facing the company. Accounting engineering is a‏ form of creative accounting to conform with earnings management and‏ form the starting point for action by point through the use of appropriate‏ accounting method to control the financial results of the company in line‏ with the aspirations of the interests people and the importance topic. ‏ this research came to show the concept and the areas of work of‏ Engineering and highlights on earnings management approach as one‏ the administrative methods to guide the collection of revenue and ways to achieve profits. then indicate the role of accounting in the activation of engineering performance management test profits. and conclusion accounting profits engineering relationship management approach through an exploratory study in the Kurdistan region achieve what progress has been eating Search through several axes, the first of which dealt with the cognitive framework for engineering accounting and its fields with Straighten second to display a knowledge entrance for earnings management .the third explain the reflection of Engineering Accounting on earnings management while the latter concluded axis side applied.

Recently, as the result of the recent financial scandals (Parmalat, Enron, WorldCom, ImClone, Adelphia, and Tyco) companies all over the world appear to expand their accountability in social and environmental issues by internalising such concerns into their agenda in order to prevent such potential crisis. Voluntary Disclosure is recognised as having the potential to enhance transparency and credibility for the company's objectives and to manage their stakeholders in order to have their support and approval through the creation of social and environmental reputation.
The purpose of this study is to investigate and examined the relationship between specific Company Characteristics and Voluntary Disclosure level in annual reports of 56 Jordanian Public Shareholding Industrial companies listed on the Amman Stock Exchange over the period 2014-2016. The company characteristics used in the study are; Audit Type, Firm Age, Firm Size, Profitability, Leverage.
The data collection methodology of the study is content analysis of annual reports of listed companies in the Amman Stock Exchange. A disclosure checklist consisting of 54 voluntary items is developed to measure levels of voluntary disclosure of the sample companies and sample statistical analysis is performed using multiple regression analysis. The findings of this study provide evidence of a positive association between voluntary disclosure level and Audit Type, Firm Age, Firm Size (in terms of total asset) and Profitability. In Contrast, negative association is observed between Companies listing leverage and voluntary disclosure.study contributes to the understanding of Voluntary Disclosure in the context of developing countries in general and Jordan in particular. Furthermore, the finding of the study may be of interest to policy makers and regulators who want to improve corporate voluntary disclosure in Jordan.

The regression model is a well-known model in several real applications. However, it is known that multicollinearity negatively affects the ordinary least squared estimator. To address this problem, a generalized ridge regression estimator has been proposed. The performance of this estimator is fully depending on the biasing parameter. In this paper, numerous selection methods of the biasing parameter are explored and investigated. Our real application results suggest that our proposed methods can bring significant improvement relative to others, in terms of mean squared error.

That the crops are very important to the Iraqi people because they are the basis of the Iraqi table, including cucumbers and tomatoes, and here we have to pay attention to the productivity of these crops to reach self-sufficiency, especially since the diversity of Iraq's climate and soil makes the production process suitable throughout the year and provide all the inputs that contribute to The development and quality of local production increases the production of these crops, In order to develop the cultivation of these crops in Iraq, all problems related to their cultivation and root processing must be solved, and the production of large quantities of seeds, fertilizers, expertise and others should be provided to achieve self-sufficiency. Time series analysis is to be used for planning and future programs. Knowledge of the development of the phenomenon by studying its components from the general trend, seasonal and periodic with time and predicting what happens to it in the future according to past and present events, The prediction process is of great importance for the knowledge of the needs of this product in the near and long term. There are several methods of prediction, the most important of which is the time series method. In our research, one of the analysis models for the time series is the exponential models of the second quadratic model.

The study examined the use of an ant colony algorithm to find the optimal assignment for a (3 × 3) application and compare its results with the results of the Hungarian method. The application requires six possible assignments because the number of possible assignments is calculated according to the following formula: (3! = 3 × 2 × 1 = 6). Since the objective function in the assignment problem is a function of minimization for the fact that the target function represents the cost function whether it represents (time or effort or money). Therefore, the purpose of the research was to use the ant colony algorithm and compare its results in the traditional method (the Hungarian method) in terms of execution time, number of repetitions and accuracy of results. It has been concluded that the lowest allocation among the six assignments is the allocation in which the value of the target function is equal to 27 and using two replicates in the ants colony, as confirmed by the results of the Hungarian method. The application used in this research includes the distribution of three tasks by the father for the boys in exchange for a sum of money so that each one of them one task and each task performed by only one of the children. It is possible to make use of the optimal allocation of assignment if the right person is assigned to perform a specific task in various areas of economic and social life. Thus, this person does not perform any other task and does not perform this task other than the person in charge and thus ensure that all (individuals) to perform certain tasks as well as the performance of all tasks by all individuals using the allocation with the least time and effort as well as the lowest possible cost.

This paper deals with two Patterns of prediction which are multiple time series and perdiction.To illustrate the usefulness of the two patterns, data set were collected from Sinjar cement factory for 2013. Two factors represent inputs are trilateral Silicon Oxide (Sio3) and Calcium Oxide(Cao),While the Strength of load after seven days of erection represents the output factor, The results Showed that the state space model Provided more accurate results than the model of transfer function.

This study deals with the use of the method of programming goals, which is one of the most important techniques used in the research process to make the decision by modeling the reality in the form of a mathematical model is a reflection of the institution sample research in terms of resources and energies in order to achieve multiple goals at the same time. These objectives are called in the mathematical model of positive and negative deviation variables, which we seek through the objective function to reduce the total deviations of those variables to the extent that achieves the balance of the target constraints and priorities set by the administration in the implementation. So a multi-objective mathematical model was constructed, Aims to achieve the liquidator's objectives of increasing production capacities and improving the quality of products as well as reducing the emissions of toxic gases due to combustion operations inside the refinery.

We use aviation risk management to evaluate and predict share price of Air France in the (Amsterdam, Paris Stock Exchange) for aircraft listed. we think that airline benefits from aviation risk management tool to maintain price list by forecasting and assessing to a reduction of cost, risk and enhance performance share price. This studies and significant contemporary issue relating to the envelopment of a hedge, predict of the price list of air France cost in the stock market. We find evidence tool ARM includes processes that have been assessed in this investigation: correlation coefficients, prediction, forecasting and focused on an analysis of share price of air France examine outcomes showed that the share prices of this airline are correlation coefficient at ( 0,98) appropriate with this equity of the predicted. lastly, prediction and evaluation add value to Air France .

In the current paper, statistical measurement is employed to ascertain the status of the income deviation; its causes and consequences on the social groups in the Kurdistan region of Iraq during 2018. Furthermore, possible costs and benefits of income inequality in the region has been determined and evaluated. Using the data set from a 2351 households’ income and expenditure survey conducted in 2018, by the research’s team in the city of Erbil – Iraq. The results showed that there was an exacerbation of the income inequality among the lower income bracket, in particular, occurred. The results also show that factors, inter alia, the drop-in oil prices, the major national revenue; political differences between the Kurdish Regional Government and the Central Government of Iraq which led to the cut off the region’s budget by the Central Government of Iraq; an unproductive remuneration policy i.e. the wages and salaries were not always reflecting the work productivity which has been taken place so far and population growth were the major drivers on the divergence of income distribution. The analysis of the impacts of unequally distributed income on social groups shows a deterioration of the well-being of the population; an increase in criminal activities and widespread corruption in the region.