AL-Anbar University journal of Economic and Administration Sciences

The study aimed to measure the relationship between financial indicators and banking efficiency using the methodology of the random effects of the data of the tablets. The banking efficiency was estimated using the method of analyzing the envelope of data for the banks, and then measuring the relationship between the financial indicators and the average banking efficiency using the bank models for the Iraqi private banks for the period 2011-2015 .
The results showed that the average efficiency of banks in the study sample was 76% according to the variable size model. This indicates that there is a waste of banking resources estimated at 24%. The results of the relationship between banking efficiency and financial indicators showed a statistically significant relationship between the financial indicators of Return on equity, return on investment, earnings per share and return on assets as independent variables, banking efficiency as a dependent variable and a statistically significant inverse relationship between net income and banking efficiency. The study recommended the use of modern models of economic value Additive statement and indication of the nature of the relationship The last indicator with banking efficiency

Banking reform is one of the most important issues in many countries as one of the means used by the state to achieve its role in the economic, social and political fields, and despite banking reforms in Iraq after 2003, the banking lending process is still faltering.
The research aims to review the most important procedures followed in 2003 and how its role was to increase bank credit through economic analysis and based on the hypothesis that banking reform will lead to an increase in bank credit and achieve a better distribution of credit among the economic sectors. Conclusions The independence of the Central Bank of Iraq, the liberalization of interest rates, the liberalization of credit, the opening of branches of foreign banks and other reform measures have led to an increase in bank credit. The core of this credit, which shows the decline in banking awareness.
As for the recommendations reached by the research, the most important is to take additional measures to develop the work of the financial sector and increase bank credit, such as the integration of banking among private banks, spreading banking awareness, providing a secure and stable environment and encouraging the application and compliance with the instructions and strategies issued by the Central Bank. Banking provider.

The study aims at understanding how the wealth of material in the national economy is shaped by the interest in the knowledge economy. The study examined the experiences of a number of countries (Israel, Malaysia, Singapore), which have made great progress in this field, These experiments are considered effective and worthy of study and implementation, and we hope the Iraqi government to study them and the possibility of applying them fit with the Iraqi economy.

Oil is one of the main sources of energy in Iraq, where the oil industry is the basis of the Iraqi economy, but it causes harmful environmental effects on society, water, air and soil as well as its direct effects on workers in the field of oil industry. The essence of the research is based on the assessment of the environmental impact of the pollutants produced by the Doura refinery through the use of deviation from the determinants and criteria of the imbalance between the liquidator and society and the estimation of the costs of negative pollution. That national selectors allowed to try and develop appropriate solutions to get rid of the negative effects of this overtaking.

Dans ce travail, nous avons présenté un modèle appliqué pour illustrer l'effet des prix du pétrole et de l'inflation importée sur l'IPC dans l'économie algérienne de 1986 à 2016 en utilisant le modèle ARDL. Entre l'indice des prix à la consommation et les différentes variables explicatives incluses dans le modèle ainsi que le taux de change et la masse monétaire, l'étude a conclu qu'il existe une relation directe entre les variables de l'étude à court et à long terme.

The financial crisis (2008) is considered the greatest crisis that the international economics passed through since the period of the international depression (1929 – 1931) . in fact its effect is not only limited to the industrial developed countries , but also its negative aspect is reflected on the economies of the developing countries due to the economic openness . the countries of the gulf cooperative council are characterized by the great openness on the economies of the developed capital states .
Consequently , the crisis is reflected clearly , on those economies became of the decrease of the prices of the world petrol which in its turn , leads to the owns of the these countries this affects , negatively , the council of economic activities , finally , the impact of this crisis on all the economic remarks ( GDP) , public expenditure . Exports and imports was implied generally , in its growth decrease in addition to the decrease in the financial market remarks of these countries .

This research aims to identify the causes of bad debts of companies operating in the city of Erbil. And to provide appropriate treatment to solve this problem. The research reached a number of results, including the spread of the phenomenon of bad debts of companies, due to non-payment of their debts due to working banks, because government banks suffer from the problem of lack of liquidity because of the withdrawal of their balance by the provincial government. Which was reflected in the decline in consumption and investments and increase the unemployment rate in the region, especially in the city of Arbil. The study concluded by presenting a number of proposals that emphasize the need to address the problem of lack of liquidity in the banks operating in the Kurdistan Region and oblige the companies working to deduct their bad debts ranging from 5% to 20%, as well as rescheduling bad debts through preparing A new program to pay these debts gradually and progressively.

The study aims to test the relation and effect of work stress by on its dimensions (role conflict, ambiguity of role, workload and nature of work) as an independent variable in the self-management dimensions (self-control, initiative, adaptation, trustworthiness and living conscience) as a variable dependent on teachers and teachers of some faculties University of Baghdad scientific represented by (medical and engineering colleges) and humanity represented by (faculties of education and literature), and any of the sources of work stress most influential self-management on the sample research, the adoption questionnaire questionnaire, which included (36) covered the main search variables and sub-dimensions , Which was distributed on the sample of the research consisting of (306) ASTA And the use of a number of statistical means that fit the research and its variables. The most prominent results were (b) the independent variable showed the stress of work with a positive positive correlation relationship with the variable adopted self-management and its five dimensions, (The work on the overall level of self-management, although it is at the macro level higher than the individual level). In light of this, the researcher came out with a number of recommendations, most notably (the need to pay attention to the negative effects of work pressures and overcome them by strengthening the psychological, human and professional aspects of the research sample, Follow-up of their continuing personality, their knowledge that they are an integral part of the organization, and enhance their ability to manage themselves, as well as enhancing the dimensions of self-management demonstrated by the practical aspect of the research sample.

The research deals with the influence of intellectual capital dimensions in achieving organizational excellence. The problem of research is concentrated in the weakness of the vision of the Petroleum Pipelines Company for the importance of intellectual capital and how to manage it in ways that guarantee its excellence in its performance. The research aims to diagnose and explain the nature of the relationship between the head (49) questions, distributed to the sample of (81) responders of staff and strategic leaders, as well as the method of personal interview to support the results of the questionnaire and achieve the greatest amount of The research sought to test a number of basic hypotheses, from which sub-hypotheses were derived to find out the correlation and influence relationships between the research variables. The research reached a set of conclusions, the most important of which was a significant correlation between intellectual capital and organizational superiority, A significant indication of intellectual capital in organizational excellence. Based on the findings of the research, a number of recommendations were made. The most important of these was the need to increase the company's interest in its intellectual capital by supporting its human capital financially and morally, Structural and relational development through the development of structures and strategies and the building of modern communications and decision support systems in order to achieve organizational excellence, with the need to benefit from its attention to all standards of organizational excellence by working to develop future plans and mechanisms to achieve more attention to these standards

The present study aims analyzing the relationships between market knowledge (customers' knowledge, product / services' knowledge, suppliers' knowledge, and competitors' knowledge) and customer loyalty (Intention of spoken word, the intention of re-dealing, price insensitivity, and behavior of complaint) and their impacts on achieving marketing excellence (service quality, customer retention, marketing innovation, and core competencies) on a sample of hotels in Erbil city.
This study presented a theoretical conceptual framework for the main variables as well as for the sub-variables, and the hotels setor selected as a practical field. This study followed an analytical approach along with presenting a set of hypotheses as probative answers to the study problem that has been tested with multiple statistical tools. A survey questionnaire have been designed and distributed to (60) individuals in (6) hotels. This study reached a number of results, the most important results was the existence a positive correlation between market knowledge and customer loyalty and the existence of their impacts on achieving marketing excellence. Based on this result, this study presented a set of recommendations that focuses on the dimensions of marketing knowledge and customer loyalty in order to achieving marketing excellenc.

This research paper tries to reach the understanding of the subject of sensory marketing and all axes which connecting with , depending on a lot of researchers to deepen the concept of sensory marketing , to answer the questions below:
- What is sensory marketing?
- What is the different between traditional marketing and sensory marketing ?
- What is the importance of sensory marketing?
- What are the dimensions of marketing perspective ?
The study tried to find answers to these questions above because the sensory marketing concept is new in the literature of marketing . in this research we discuss so many topics such as: the concept of sensory marketing , the different between traditional marketing and sensory marketing , importance of sensory marketing, the goals of sensory marketing , the dimensions of sensory marketing.

Sheds search light on the relationship between social marketing dimensions (the interests of the organization, community well-being, customer satisfaction) and strategies Porter competitiveness for its removal (cost leadership strategy, a strategy of differentiation, and focus strategy), and tries to achieve a set of practical goals, and summarized the research problem how interesting organized researched the application of social marketing and interest in achieving Porter competitive strategy and the omission of this interest in the hotels surveyed, and based on this problem and the relationship between the main research variables and sub-three hypotheses were formulated by the President of the branched (8) sub-hypotheses. Resolution has been adopted tool in the data and information related to research collection, and was introduced into the test validity and reliability, and distributed to a sample consisting of 85 members of the first class hotels managers in Baghdad and directors of departments and people and their assistants in the six five-star are hotels: "Good hotel, and Hotel Babylon, and Ishtar Hotel, and the Palestine Hotel, Baghdad Hotel, Al-Mansour Hotel, "the researcher used the statistical program Ready (SPSS-19) and the program (Excel) for the purposes of analysis, and through a set of statistical tools used in the analysis. Statistical methods has shown that a number of findings Perhaps the most prominent and there were no significant links between social marketing strategies and competitive Porter, also appeared that there is a significant effect between social marketing strategies Porter competitive, and there are significant differences between the average answers to the social dimensions of marketing (the organization's interests and welfare of the community, and customer satisfaction) in the premium-class hotels surveyed, as there are significant differences between the average answers Porter competitive strategies and dimensions (cost leadership strategy, differentiation strategy, focus strategy), in the hotels surveyed. Through the results presented provided a set of recommendations, the most prominent of the surveyed hotels should be interesting to keep social marketing and activating its role in supporting and building competitive strategies Porter selected.

The research focuses on highlighting the modern trends of auditing and the extent to which they contribute to the reduction and detection of money laundering in all its forms, which is considered one of the most serious economic crimes in our time because of its negative effects on the economies of the countries, as well as making some practical proposals regarding the accounting aspect of Daily restrictions on money in question or investigation concluded , The second section deals with the proposed audit and accounting procedures to limit money laundering operations, while the last section is specialized in the proposed entries to narrow the gap between the professional requirements of auditing and the requirements of money laundering laws. The conclusion in the research, among others, is that the success of accountants and auditors in actively participating in the reduction of money-laundering depends primarily on the availability of those qualifications that will enhance this effective participation in reducing this There are many trends to strengthen the role of the auditor in the processes of addressing and reducing the phenomenon of money laundering, either the recommendations were that the Iraqi Central Bank and the relevant bodies the need to create modern elements or develop the old components through the work to develop the internal control system in terms of human resources working in it And the techniques used at the level of Iraq through the development of staff working ,and the adoption of modern technologies and the introduction within the internal control system to benefit from developed countries to combat money laundering crimes and the need to strengthen the relationship between regulatory institutions such as the federal board of supreme audit & integrity and security services concerned with combating money laundering or on the level of regional , international or civilian society organizations such as a unified database with them .

Air Quality Modeling gained great importance in atmospheric pollution because of its negative effects on the environment and human health. In our study, the rate of the PM10 has been effected by a large number of elements such as (O3,CO2,SO3,NO,NOX). It is also effected by other explanatory variables such as wind speed, temperature and others. Nine independent variables have been used in the application of the multiple regression model over three years of metrological datasets. The seasonal influences for weekly, seasonally periods lead up to difficult analyzing and forecasting. Classification the datasets into weekly and seasonally then using Time-stratified (TS) approach and taking only the compatible observations may solve the difficulty and lead to more accurate results. Reducing the number of variables may also lead to more accurate results. The multiple linear regression (MLR) model is the most common for studying like this number of variables.. Three years of Malaysian meteorological datasets are studied in this research. It was noted that the results of prediction in a method MLR one of the best methods to use such data. Appling the Time-stratified approach for PM10 data according to the weekly and seasonally pattern were better and more accurate for MLR comparing to the original data.

In this paper, a combination of sequential Markov theory and cluster analysis, which determines inputs the Markov model of states, was the link between these two models by proposing Markov model formulated based on the principles of clustering Fuzzy, and comparison with the Markov model formulated based on clustering . It was also rely on the algorithm of K-Means clustering was Fuzzification to make a comparison. The practical side was applied to the caloric ratio in fruits and vegetables, it was noted that the Stationary distribution matrix of states of the Markov model formulated on the basis of clustering Fuzzy stabilized faster than the Markov model formulated on the basis of clustering, as was observed ratio stability of fruits and vegetables under study on low-calorie attribute is greater than the stability of the high-calorie attribute.