AL-Anbar University journal of Economic and Administration Sciences

The process of preparing the general budget in Iraq according to the method of balancing items (traditional), overshadowed by the lack of rationalization of spending and poor distribution of resources, and the waste of large funds allocated, and therefore must be a shift to the method of balancing programs and performance contributes to the preparation and implementation of the budget in a sophisticated manner To achieve the objectives of the study, the scientific aspects related to the preparation of the proposed budget have been analyzed and have a major role in providing accounting and administrative information of utmost importance in the planning and control of the activities and programs of the government through conducting an applied study In order to balance the programs and performance in Anbar Health Department, and it was concluded that the use of this kind of budget provides accurate accounting and management information that can be used in the planning and control process and then evaluate the performance of government units and rationalize and compress public expenditure through careful planning of costs Each activity and program in order to reduce the waste of public funds and thus reduce the budget deficit.

This study examines the economic implications of Britain's exit from the EU. The UK economy will not be affected overnight. If this happens, however, the UK government will negotiate the conditions for UK companies to enter the EU market. However, given the imbalance of economic power between the two sides, it is almost certain that the conditions this time are less appropriate for British companies compared to the status quo. At the same time, the UK should renegotiate the terms of expansion of British companies outside EU markets. Companies will face a long period of instability anyway. Some may reassess their operations between the UK and the rest of the EU.

Wars and conflicts are factors that inhibit economic stability and are reflected negatively in the efficiency of the use of economic resources, which leads to the loss of opportunity cost and waste of economic surpluses and the decline in economic performance in most countries of the world involved in those wars and conflicts. The continuation of the state of war and conflict will contribute to the accumulation of imbalances and problems in the economy, and therefore the losses suffered by the economy weaken in the face of war and internal and external shocks related to the factors of support and stimulate the components of the national economy.
After 2003, the Iraqi economy suffered from wars and conflicts away from stability and was it reflected negatively in the accumulation of imbalances and obstacles created by the economic siege. This led to the consolidation of the imbalance in the structure of output and the decline of economic growth and weak linkages between the productive sectors. The problem of the study is that the state of war and conflict contributes greatly to the waste of economic resources, which the economy is in dire need for advancement and development. The hypothesis of the study is that war and conflict are discouraging factors in the government's ability to correct the imbalance in the structure of the Iraqi economy as well as reduce the economic losses resulting from the depletion of economic resources. The study reached the most important conclusion that the war and conflicts lived by Iraq during the study period led to significant distortions in the structure of the national economy and the depletion of the oil resource and the financial resource of foreign exchange. the most important recommendation by the study is put a real reform program includes a time-sensitive approach to accurately describe the roles of macroeconomic policies to treatment the imbalances and stop the depletion of economic resources and try to employ them in building the national economy.

The results of the dynamic relationship between the exchange rate of the dinar against the dollar in the parallel market and the Iraqi trade balance using the test unit root contain time-series data for the variables on the root of the unit and are therefore not stable over time, the general level while becoming this data is stable when taking first differences by Dickey Fuller expanded testing Phelps - Byron suggesting that these time series variables integrated first-class ] I  (1) [. This was followed by subjecting the variables to test the integration of common manner Johansen which proved through experiential impact (Trace) and the maximum value (Max), as proved this test is that there is a relationship with the integration of joint venture between the exchange rate and the trade balance Iraqi, showed test results Kranger of causality that there is a causal relationship of directional first of moving the exchange rate to the trade balance of the Iraqi and the second heading of the trade balance to the exchange rate.

The objective of this research is to study the most important effects of public expenditure on economic growth through the components of these expenditures between Functionary expenditure and investment expenditure. And we use of the model of auto-regression (VAR) to test these effects.
The results of this study indicate that the total public expenditure has a significant impact on economic growth. Given its classifications, the Functionary expenditure has the greatest impact on economic growth compared to investment expenditure, which is contrary to what the latter should do with greater productivity.

Sport Investment is the most investment types expanding and growing, its benefits and costs are plural. The expectation of the annual investment in the world may be reach to 700 billion dollars. The football sport represent sports the 80% from these investments size. The investment sports make up mattresses advanced in economics of many countries. The FIFA represents a supervising body of championships organizing the world cup in football. Qatar states it able to get the right of hosting the championships in 2022. Qatar submit excellence competitive file for hosting comparing with other competitors that have human resources and sporty history. Qatar seeking from this hosting to achieve its national and global identification and inheritance of civilization according to strategic perspective of soft power in line with Qatar national perspective in 2030, and achieving of economical, social, environmental and civilization benefits by the championships. The estimated size of investments in championships up to 200 billion dollars. This number represents a big investment size in sport event in the world. In the investment side, Qatar face (political risk) lies in reluctance some of countries and tries to failure championships organizing. In contrast, the power of Qatar economics and the durability among people and government represents the real pillars in its ability to organizing the championships in its schedule; this fact represents a core conclusion of our research. This research adopts a descriptive and analytical method to prove its hypothesis and achieved the research aims.

This study aimed to apply the quadratic programming model in Dubai Financial Market sectors for the period 2009 to 2014 to select the optimal portfolios and by using employment of Excel Solver solve the quadratic programming problem, in order to show the impact of diversification on optimal portfolios in the Dubai Financial Market, we had been assumed to follow three policies of diversify (low, medium, high).
The results showed that, the application of portfolio diversification to optimize the Dubai Financial Market policy will lead to the minimization of the risk more than returns, the results also showed that there is a positive relationship between risk and returns for all portfolios and under different optimal diversification policies.

Through the subject of our research we tried to show the effectiveness of fiscal policy to eliminate unemployment in Iraq in light of the current economic changes after 2003, Given the role of fiscal policy in achieving the desired objectives through public revenues and public expenditures on the unemployment rate, which is a key indicator in the economy of any country. For this purpose, this research was divided into a theoretical section to clarify the basic concepts about the tools of financial policy and the concept of unemployment and its causes and the most important types, and an application section to analyze the evolution of revenues and public expenditures and the statement of deficit and surplus in the general budget and analysis of unemployment rates during the study period (2014-2003), The study reached a number of conclusions, the most important of which is that the increase in real public expenditures in a certain year leads to a decrease in the unemployment rate and reflects the role played by fiscal policy through its tools in reducing unemployment rates, The main objective of the study is to study the most important developments of the fiscal policy in the Iraqi economy on the side of the general budget (revenues and expenditures) for the period (2014-2003) and its impact on the level of unemployment by reducing the phenomenon of unemployment in Iraq.

The issue of financial and tax legislation did not receive the privacy enough, making familiarity with student financial law and tax legislation Iraqi legislation is weak, and the tax system in a character Iraqi law permit, and this means that the financial authority based in the tax on tax reports and information provided by the mandate that estimate, on this, the power counting on the information and data and reports Hence the importance of the obligation to provide information in the area of taxation and therefore purports researcher through the study of the obligation to provide information in the area of taxation to formulate a complete legal system of the obligation to provide information in the area of taxation within an integrated system with tax obligations borne by the holders or other stakeholders designate actively. Through this goal researcher also purports to draw the attention of the Iraqi legislature to the importance of this commitment for the tax and the state treasury and paid to the organization, in a clear and comprehensive formulation within the full tax obligations.

Behavioral maturity is one of the actual approaches that organizations adopt to invoke in their field, enabling them to perform the processes entrusted to them through better employment of all that falls within the embodied dimensions of maturity, whether related to the increasing achievement of activities or to the autonomy associated with self- And thus the ability to act in different ways to satisfy the needs, which leaves effects on the processes of productive process, both regular and even irregular, it crystallizes the perception of the researchers on the problem of the study, which stemmed from the question : Does behavioral maturity represents the most appropriate way to CM production process paths at the organizational level so that they can follow the developments indicate a comprehensive vision of traditional and preparing to draw future directions
The current study identified a number of objectives, the most prominent of which were the detection of correlation and influence between some dimensions of behavioral maturity and the process of production processes in the organization in question, as well as indicating the level of agreement between the respondents on the dimensions and indicators of the two major variables of the current study. The study adopted two hypotheses:
1- There is a relationship of significant statistical significance between some dimensions of behavioral maturity and the process of production processes at the level of the General Company for the manufacture of medicines and medical supplies / Samarra.
2- There are significant differences of statistical significance between some dimensions of behavioral maturity and the process of production processes at the level of the organization in question.
The researchers adopted the questionnaire as a tool for collecting the data for the variables under study, They were distributed randomly and randomly, A number of statistical methods were used (repetitions, percentages, standard deviations, computations, variance analysis) There were statistically significant differences between the dimensions of behavioral maturity and the process of production, Based on these conclusions, a number of recommendations were presented.

The researcher aims through research to Reveal the potential role of Entrepreneurial Orientation In enhancing the success of the work Zain Iraq to mobile communications, presented a theoretical research on the contributions of researchers in the search variables, as well as the practical framework to examine the nature of the relationship and effect between each of the Entrepreneurial Orientation independent variable as an orientation of (Innovation, Proactive, Risk taken, Competitive offensive, Autonomy) and Organizational Success depending on the model (Chamanski & Waago,1999) as dependent variable, is prompting the researcher to build a prescriptive model for research included a series of main and subsidiary premises, a sample search (60) as distributors in the different organizational levels, the researchers used the questionnaire data collection tool, depending on program (SPSS) to analyze this data, the researchers found a set of conclusions was mainly an interest by Zain Iraq to mobile communications to Entrepreneurial Orientation and direction to this interesting back refunded to the company's attention (Innovation, proactive, risk taken and competitive offensive), And it appears that there are good levels of organizational success Zain Iraq for mobile communications research community and that these levels that appeared as a result of the interest shown by company (business and technology strategy , organizational environment , Top management properties, and Relationships), and also shows that departments Zain Iraq mobile communications orientation were used in the promotion of these successes and to contribute in the field of information technology strategy and characteristics of Top management.

This research "Formulation of Strategic Scenario for Laboratory Construction Based On Intellectual Capital" is done with an aim to examine the relevance and impact of The Intellectual Capital as an independent variable in strategic scenario planning as a dependent variable. It deals with concepts of The Intellectual Capital and the importance of pairing between the main source of business world nowadays (Intellectual Capital) and modeling strategic scenario depending on its components and requirements with the support of human capital. Then introducing a number of instructions that can contribute developing of The Intellectual Capital through depending on it in strategic planning in all its modes, especially Strategic Scenario Planning method which is considered as most successful and flexible of all methods. The most simulated to reality and future, which boost the organization status in exploitation of its competitive advantage. This research depends on (case study and descriptive process) in Construction Research Department of Iraqi Ministry of Construction and Housing. With the help of a questionnaire that contains 54 questions, additionally depending on field observation and special interviews I made with employees of the department. This study relay on SPSS statistic program. Main conclusion of this study is that The Intellectual Capital dimensions affect strategic scenario planning in various proportions. Also, a number of instructions being made the major one benefit from the reactive mutual relationship between The Intellectual Capital and Strategic Scenario Planning. Finally, this study added a scientific value when it applied in construction laboratories, as well as the clarification of connections between its variables.

This research aims to identify the administrative empowerment level with all its aspects (the communication, information sharing, motive, training and teamwork), in addition there is creative behavior in Directorate General of Education Anbar, the study sample included (60) employees, the researcher used descriptive analysis approach, the search tool was Questionnaire, the results showed that according to senior management of Directorate General of Education Anbar the administrative empowerment exercising has an arithmetic mean (2.48) which is a medium value; whereas the creative behavior has an arithmetic mean (2.36) and this refers that it is also medium in rate. The results also showed that there is positive relation at the statistical function on level (0.01), at this rate the strongest relation between creative behavior after giving motive it increased to (0.726), the results also revealed that there is an effect of role of administrative empowerment on creative behavior and the strongest one was the one that had motive with it which its value reached (0.519). In accordance with the results the researcher recommended taking care of functional abilities and potential and giving the employees the chance in decision making and this helps enhancing the reputation of the organization and the second recommendation is overlooking the personal side and focusing on teamwork through sharing and communication and this leads to functional stability then to a trust between to senior management and the employees.

The study aimed to measure the impact of compensations on employee performance. The study has been applied at Jordanian customs centers,and there are (25) centers.A descriptive analytical approach has been adopted for data classification and handling.The researchers developed a questionnaire for collecting data on the study variables. The sampling unit consisted of (350) employee working in Jordanian customs centers.The study resulted in multiple outcomes, the most notable were, a moderate effect for compensations on the performance of the staff in the Jordanian customs centers.The researchers recommended modifying the system of salaries paid to employees ,and to reconsider periodically some forms of compensations by the management to improve the performance of the staff in the Jordanian Customs centers.

The researcher aims to generate knowledge about the dissemination of strategic intelligence as an organizational culture that has an active role in the success of the administrative work of the organizations and successful strategic alliances, as well as increasing the awareness of the need to rely on modern concepts that will generate the accumulated knowledge and success of the strategic works of any existing organization. What is achieved by obtaining a set of data for the sample of the research that was analyzed and the relationship of correlation and influence between strategic intelligence and strategic alliances, and the research sample consisted of a group of workers at different organizational levels (40) individuals. The questionnaire was used as a tool for collecting information as well as personal interviews of the sample members to prove the researcher's results. The most important finding of the researcher is that there is a significant correlation relationship to all elements of strategic intelligence with Variable strategic alliances The results showed that all components of strategic intelligence have a clear impact on the achievement of strategic alliances.

The research seeks to focus attention in the Extensible Business Reporting Language (XBRL) as a modern information technology application and its role in enhancing the qualitative characteristics of accounting information to serve the users of the information , selected/\"US Securities and Exchange Commission (SEC)\" Field For the study being a race in this area, and through what the market presentation of information shows that the language (XBRL) enhances the qualitative characteristics of accounting information, both in terms of presentation and quantity of information and the timing, neutrality and accuracy of its disclosure, which encourages all interested parties (preparers and users Information) using that language

This research deals with the role of organizational loyalty in reducing the turnover of work. The success of organizations in achieving their goals and achieving competitive advantage depends on the quality of employees and on the values and behaviors that characterize them. At the forefront of these values is the organizational behavior of their organizations. In order to achieve the research objectives, the data on the questionnaire was used as an essential tool in data collection. Two measures were used by the researchers, one for measuring organizational creativity and the other one for measuring the competitive precedence. The research objectives and to test their hypotheses, A questionnaire consisting of (25) questions, randomly distributed to (70) managers and heads of the people working in cement plant (Delta), and was able to collect (57) valid questionnaire for analysis. In order to achieve the objective of the research, All forms were subjected to statistical analysis using SPSS And the results of the research, which led to a number of conclusions, the most important of which is the impact and moral relationship of organizational loyalty in its dimensions (cognitive loyalty, allegiance, behavioral loyalty), on the functional rotation and the results in some of them were identical with the hypotheses of research. To the beneficiaries in the hope that it will find the interest of those concerned to achieve the goal envisaged by the research, the most important.

Performance is a fundamental and important concept for tourism organizations. Improved financial performance is strongly correlated with improved performance in customer hubs, internal processes, growth and learning.
Hotels in the Territory clearly identify the Balanced Scorecard. The sample of the study indicated that some hotels in the region have a weakness in the efficiency and experience of the staff in doing business despite the availability of good experience in the regional hotels.

This study aims at measuring and analyzing the factors effecting the Iraqi foreign trade (imports of Iraq) by using gravity model with Iran due to the relative trait the goods flushes from Iran to Iraq in addition to its economic importance , for it is the most important commercial partners as it boarder Iraq .All that comes to identity the limits of the Iraqi commercial exchange with this state and also to identify the factors which increase the Iraqi commercial exchange with Iran in addition to reduce the gap between imports and exports in order to avoid the economic subordination .
The research came out with the GDP ,transport costs , economic distance had positively or negatively affected the commercial flushes between Iraq and Iran.

The main objective of this subject is to provide a theoretical framework that defines and defines the various concepts related to the customer and the retention of customers and ways to measure satisfaction on the one hand and to know the degree of satisfaction of dissatisfaction with customers about the goods and services provided by the institution and thus find methods and tools to improve that feeling accumulated by the customer (Complacency).
In addition, the research dealt with various concepts of competitive advantage, importance, types, dimensions and how to develop and develop new competitive advantages through which the organization can outperform its competitors and thus attract more customers. They also discussed how to manage customer relationship (operational, cooperative, analytical) as one of the most important goals of business organizations is to work to achieve high levels of customer satisfaction by satisfying their needs and desires, because competition in the market will depend on who can meet his needs His wishes are better.

This study aims to know the impact and importance of core competencies in enhancing manufacturing flexibility. For this, study was conducted in one of the Iraqi industrial companies, the general company for construction industries. For the collection of data on the study, a questionnaire was designed based on a number of Arab and foreign studies. The data obtained through the programed was analyzed SPSS for the purpose of obtaining results which have been used to determine the morale of the relationship between the components of intrinsic capabilities and manufacturing flexibility, and to determine the importance of each component of the core competencies in enhancing manufacturing flexibility. For this, the arithmetic mean, standard deviation, coefficient of variation and correlation coefficient were extracted to determine the relationship and the correlation between the two variables, and the coefficients (f), (R²) and (t) were extracted to determine the morale of the effect between the two variables.
The study reached a set of conclusions, among which there is a moral correlation between the components of core competencies and manufacturing flexibility. The study recommended that the research company should be interested in the core competencies, both at the level of the employed individuals and the company, and work on their development and attention to their role in promoting manufacturing flexibility.

The research dealt with a subject of organizational behavior that examines the extent of association of individuals working with their organizations, aimed at measuring the level of organizational Identification at the University of Mosul. In pursuit of research objectives, a set of hypotheses has been adopted, centered on the lack of organizational Identification by individuals working at the University of Mosul in terms of its dimensions (membership, similarity, loyalty(.
The research has relied on the analytical descriptive approach in the presentation and discussion of the data, as the methodology is associated with the analysis of the situation and the extraction of its findings. For the purpose of collecting the data required to solve the problem of research, the questionnaire form, which was distributed to a sample of 45 individuals working at the University of Mosul. was used, and through the use of a a set of statistical methods, the data on the Practical framework were analyzed, which included an analysis of the responses and opinions of the individuals examined at the University of Mosul and a total of 45 individuals as well as a test of research hypotheses, a set of conclusions has been reached, the most important of which is an actual representation of the Identification of the organization and its dimensions (membership, loyalty, similarity) at the University of Mosul, and this is evidence of the feeling of individuals who are being considered to be deeply affiliated to their organization and to proud to work in it, research recommended that the motivation of individuals working physically and morally by their managers and managerial leadership should be used to increase the level of organizational Identification, thereby improving the performance of both the individual and the organization.

Use of financial analysis to evaluating the performance of the General Company for food products in Abu Ghraib,The study dealt with the subject of financial analysis (horizontal and financial ratios) of the financial statements (balance sheet, trading, profit and loss and income sta For the purposes of performance evaluation The results of the analysis gave a clear picture of the reality of the financial situation and give a higher level of confidence in the results reache The hypothesis was realized through the implementation of the financial analysis of the General Company for Foo Products in Abu Ghraib for the period 2011-2014.
The data of the financial statements were analyzed and we obtained clear in formation Achieved for years (2011/2012/2013/2014) due to the reasons for the decline in sales and dependence on loans and not reduce the cost of production, The tradiratios were (0.851 for year (2012best if compared to other years and the negative liquidity ratio is negative for the years (2011/2012/2014) and showed that the percentage of losses vary from year to year and the reason for the discrepancy is due to the adoption of the General Company on revenues Other out of activity.

In general, the banking industry witnessed some of risks, especially the credit risks, and its negative effects, therefore, many of Arabic countries had directs to develop it capability for acquisition on credit bureau systems to collect the positive and negative information about loaners to be capable for anticipation the banking loans in the good level of security, beside the development of infrastructure of banking sector and payment system and the develop of financing opportunity. This research aims to proposed and analysis of the scope and depth of credit information and analysis of the effect of credit bureau on the industrial banking by regression analysis, and advancement the suggested model for Arabic credit bureau in the Arab counties and its role in the development of industrial banking to reduce the banking risks levels and the rate of pure loans. This research conclude that the raise of credit information depth indicator in common Arabic countries researched and its reflects on the minimize the pure loans rate, and the positive effects of credit bureau systems in the development of Arabic industrial banking.

The study aims to identify the target costing Approach which is considered one of the modern costing systems that has numerous benefits and advantages. In addition, to identify if the Industrial Companies in Iraq realize the benefits of using Target Costing in reduced production costs.
The Target costing plays a major role in reducing the costs and as a result it increases the profit as well as the capability and continuity to compete under the economic and technological changes and under the modern industrial environment.
To achieve the goals of the study, the researcher has designed a questionnaire and distributed it to the employees in the Iraqi industrial companies .70 questionnaires were distributed but only 60 questionnaires were approved for the purpose of analysis. The results of the study have shown that the industrial companies are aware of the importance of using target costing to reduce production costs, but they don't use it. Besides, the industrial environment in Iraq is suitable to implement this Approach.

This paper deals with a quantile regression for estimating conditional quantiles, also it deals with two methods for detecting leverage and outlier observations. To determine the best algorithm for estimating the parameters of the quantile regression for the thalassemia data in Mosul city. Three algorithms compared for regression estimation, which are simplex algorithm, smoothing algorithm, and interior point algorithm. Markov chain marginal bootstrap used to compute the confidence intervals.

Numerous mathematical forms of functions that can explain the relationship between expenditure on the commodity group and total expenditure, the most important of which are linear and semi-logarithmic and logarithmic functions and other forms of functions. Therefore, the research aimed at estimating the expenditure functions by commodity groups according to the weighted minimum squares method, and the results indicated that the balanced double logarithmic function is the most appropriate when analyzing the household expenditure data in order to agree with the economic theory. This indicates that the changes in total expenditure explain in all the functions more than 89% of the changes in the expenditure on any commodity groups. The commodities of the food groups, spirits, tobacco, tobacco, housing and its equipment are mostly necessary commodities, while most commodities of other commodity groups Quantitative goods according to the resulting expenditure elasticities in estimated functions.