AL-Anbar University journal of Economic and Administration Sciences

Oil prices slip below half, boosted impasse oil countries, especially with the entry of a wave of landing its second year and the continued austerity and borrowing programs for these countries. It seems that, the expected oil prices for the coming year difficult work. Because of the complexity dominant on the world oil markets recently. Several reasons, besides the oversupply, contributed to the deterioration of the prices, the most important of slowing global economic growth due to the weakness of China's economy and a number of emerging economies and the direction of the compass OPEC towards market shares rather than target prices, as well as reduced concerns over geopolitical factors that may hamper the supply of oil from the leading exporters in the Middle East to global oil markets. It is likely that the low level of oil prices continue, and then will be on the oil-exporting countries to Promoting reform programs and economic diversification and correct the spending and revenue policies to ensure the sustainability of public finances and justice between generations

The future of any company and ensure continuity on the financial position and profitability depends in addition to their ability to cope with future events and maintain adequate liquidity and its ability to meet its debt service، so the interest in the subject of various important to predict and which include predicting the failure of financial firms.
This study aimed to identify the companies that is in a state of failure according to the financial indicators of these companies through the use of a mathematical model is developed Probit Regression Model. The hypothesis is that the predictable failure of the companies through the use of financial indicators of the company can reduce the failures
The most conclusions that there are five companies were probability value her more than 50% the (Bank of Babylon، Iraqi Islamic Bank for Investment and Development، National for Tourist Investment، Baghdad Hotel، City Games Karkh)،which the probability of the remaining companies than 50%.
Important recommendation of this study is that the Iraq Securities commission to exercise a greater role in order to encourage non-performing companies on the merger in order to face competition from successful companies.

This research aims to measure the impact of intellectual capital dimensions of the main (human capital, the head of a structural capital, capital ties) in the knowledge economy through the of use a questionnaire to a sample of the general managers and their assistants and some other grades sized (50) employees in Anbar province, and this was used a set of statistical methods and was the most prominent results that have been reached, that there is a correlation and the impact of intellectual capital in the knowledge economy.

This Study Aimed to Examine Causal RelationShip between Investment and
Saving in Jordan during Period 1990-2013, using Granger Causality and Johansen Test for co integration . The data Included savings and investment data during the study period, using the analysis program "views" to reaches results. The study concluded that the Variables of the Study are not Station in Level but in First Difference, in addition there is unidirectional Causality from Saving to Investment,and no Causality from Investment to Saving therefore improve saving lead to increase
investment.

this paper aims to demonstrate the benefits of Zakat expected economically, administratively and socially from going to the institutional organization for Zakat in the Kurdistan region through the establishment of the Zakat Fund, and the research that the success of a mandatory method for Zakat collection linked to the development of the Zakat collection laws, but in a voluntary manner, the confidence citizens the institution of Zakat has a big role in his success in this context, the media played a major role in increasing the confidence of citizens institutions of Zakat, and in order to illustrate the importance of the organization to deal with the Zakat funds in the region and to find out the extent of social acceptance of the idea of forming the Zakat Fund in the region, has been preparing a questionnaire form for distribution on selected segments of society in the city of Arbil, where the questionnaire was distributed to the (Islamic scholars, parliaments, doctors, engineers, lawyers, professors, collectors, contractors, traders and Snaaan, directors and deputies commercial bank managers), it was distributed (210) questionnaire form on these groups in the city of Arbil, were recoverable (186) form, and the remaining number of forms did not recover Ooostbad the lack of seriousness of the response as a result of the lack of the required check the conditions of the survey.
it was used (SPSS) program and the program (Minitab) in the search for the analysis of the results of the questionnaire, where the results were analyzed using a number of statistical methods such as analysis of variance ((Analysis of Variance test (One-Semple T-Test) and Test (Two Semple T-Test) and through it it has been reached to the conclusion that the majority of respondents community in the city of Arbil, with the creation of the Zakat Fund for the purpose of Zakat funds management in the city.
Where the statistical analysis of the questionnaires that the establishment of the Zakat Fund has a significant impact on the six themes set out in the questionnaire which axes (poor salaries, and interest-free loans, and reduce the phenomenon of poor leakage from the wire education, patient support treatment costs, and the reduction of class Alforac between the community, Finally administrative axis), and also between the statistical analysis of the sample that the problem of determining who is poor, I got the biggest average and this shows that there is the problem of determining the worth of Zakat, thus forming the institution concerned with the activity of Zakat in the region with comprehensive data about the Zakat beneficiaries have a major impact Base in solving this problem in the city of Erbil, the research found a set of proposals aimed in its entirety to the need for the formation of the Zakat Fund to manage zakat activity in the Kurdistan region

The study aimed to check the possibility to take advantage of the research results in the promotion of foreign direct investment and domestic investment in Iraq's, and experiences from other countries in this field, as practiced foreign investment an important role within the economy in terms of its activation, as well as domestic investments, which contribute towards the financing of many opportunity's investment in different sectors at the state level and then development, Iraq and surrounding countries and in need of such investments now and in the future in order to develop their economy and pushing forward, the research has proven using regression analysis that foreign and domestic investment contributes to the economies development of surrounding countries, and Iraq must benefit from the experiences of these countries in attracting investment, developing his economy, and research plan came in four sections ,the first and second axes theoretical side, third section dealt with the application ,the fourth was the most important conclusions and recommendations.

This paper deals with a very important international economic problem, as the encountering of the international migration of minds-in the Kurdistan region of Iraq, is an essential element for economic development .To achieve this goal, the search analysis the expected international migration for the students of Salahaddin University for the academic year 2015/2016. Which reached the following results:
1-Percentage of students from the fourth stage who wishes to immigrate after receiving a bachelor's degree was (43.5%).
2-One of the most important reasons of migration are the economic causes represented in the search for jobs and thus achieve economic well-being, as well as immigration for political reasons.
3- The percentage of those wishing to return to the country after the migration was (66.5%)
The researcher has reached a number of proposals including:
1-Establishment immigration institution includes specialized and efficient components and in coordination with the Ministry of Displacement and Migration Directorate in the Iraqi government.
2-The launch of economic and political reform, with a real program in the province of Kurdistan.
3-Reconsider the measures and the number of unskilled workers arrivals to the region.

This research tries to technical and economic feasibility of recycling waste paper and cardboard in the city of Erbil project study, by showing the importance of the project to the city of Erbil, and described the technical operations, in addition to identifying the stages of the feasibility study and the costs and benefits accruing for the proposed project analysis, and application of economic evaluation criteria and making assumptions on the sensitivity analysis of the proposed project.
Has been validated hypothesis, and concluded that the benefits relative to the costs of the current value of the proposed project at the discount rate (11%) of (1.366) Net present value at the same price (41,287,640) US dollars, and the internal rate of return for the project using rates discount (31% and 36%) was (32.16%) and comparing this rate with the rate of interest in the business expenses of (11%) clear that the project achieves a return head net of (32.16) US dollars, which refers to check the economic feasibility of the project.

This research aims to examine the correlation and the influence of organizational culture on in organizational effectiveness and the existence of financial transparency as a variable mediator in the General Company for cars trading, And then try out, among other recommendations,including contributing to the achievement of organizational effectiveness,
This research has been applied to the sample induced intentional total (67) individuals, The researcher used the questionnaire as a main tool to measure the level of research variables and correlation relationships, and influence among them, In order to processing data and information was used statistical analysis program (SPSS) to reach the results through a number of the most important statistic methods.
The researcher has arrived several conclusions; the most important was the high level of research variables (organizational culture, financial transparency, organizational effectiveness) in the General Company for Cars trading

The research aims at the correlation between strategic flexibility analysis dimensions (speed , stability, lightness ) and the dimensions of the organizational structure which are represented by ( central , complexity, official ) and show the statement reflection of that relationship to adopt patterns of social responsibility by the sample of managers from the private sector banks in the city of Arbil

The research aims to how strategic planning of educational institutions in accordance with the leading quality requirements in the system of higher education study was based on two variables are strategic and l entrepreneurial quality of university education planning, as were articles intellectually and then test the Strategic Planning effect as a variable independent of the leading quality of Iraqi university education, as well as It highlights the importance of the research that the quality is as a way leading to the improvement of the university education system and developed under the strategic planning, as the research problem lies in the lack of advance planning for the majority of the university's activities as the use planning in various aspects of education contribute to the completion of the quality and entrepreneurial of education and educational activities, as The pioneer of quality requires leadership and management qualifications leaders actively seek to achieve the quality of university education. So was selected the University of Baghdad as a society to look, either the sample has been the highlight of professors and leaders in the Deanship of faculty in the College of Business and Economics and the College of Law and the Faculty of PhysicalEducation Girls strength (65) a person, has been designed questionnaire for the purpose of distribution to the research sample, after analysis, according to SPSS V.19 software. Make sure the stability of the first hypothesis is that make sure the (no real accepted links between strategic planning and entrepreneurial quality in the framework of the current environment) as the most major study and sub-variants were active while declining others, was also standing on the positive and negative aspects of the approved strategic planning process the second hypothesis as well as the stability of (the effect of increasing strategic force planning in the creation of quality players successful) of the institution, was also come up with recommendations and mechanisms of action designed to develop goals and strategies to achieve the vision of the University of Baghdad in the provision of high quality educational service.

The goal of current research to measure the impact of the strategic orientation in the management of organizational change in Zain Iraq Telecommunications Company for the purpose of achieving the goal of the research, it has been a questionnaire to collect data design and then distributed to the research sample consisting of (39) Mbhotha selected Qsidia in various management positions within Zain Iraq Telecommunications, has the researcher using the statistical program (SPSS) for statistical analysis and unloading of statistical data, and research found to a set of conclusions was that the most important Zain Iraq Telecom has been able through the strategic orientation set by the lead to change acceptable in the company, despite of the process of change is not easy but it has been able to create a good atmosphere in order to achieve the purpose of a change, either the most important recommendations of the research was to develop skills and provide a vision and a clear strategy and enhance the company's message through unique characteristics that can be for the company surveyed that are characterized by from other companies so as to achieve the objectives of the

search focuses on the idea of president of the effect that achieve the requirements of consumers at the same cost of products and quality suitable realized through the adoption of modern methods and systems that will maintain the environmental sustainability requirements and increase whereby the intensity of competition between industrial organizations, which it requires to adopt modern methods and systems in the manufacturing in order to address these environmental challenges and are these tactics lean manufacturing slim, stems importance of research being dealt with methods that would preserve the natural environment and provide low-cost products while maintaining the quality of the products, which leads to maximize profits, has been developed hypotheses achieve its purposes and orientations And distributed (80) form the managers and employees of the company studied and recovered (70) of which were tested hypotheses using correlation analysis and contrast for the diagnosis of correlations and effect between the studied variables, the research found a set of conclusions, most notably "The employees of the company studied attach great Ahtemtema the foundations of agile manufacturing in order to enhance the competitiveness of their company, as well as providing a range of recommendations including the need to be the pillars of slim manufacturing a priority the for company studied administration, especially in light of the shift towards a globalized economy and rapid development of technology, which requires attention to this modern technology because of its effects in the work of organizations and their growth and survival and continuity

Marketing Information System as an independent variable consists of four dimensions: Internal Database Systems,Marketing Intelligence System, Marketing Research System and Information Analysis Systems, The Strategies of Marketing Decisions as a dependent variable consists of three dimensions: the Market Share, Positioning and Service Quality .
To reach the objectives of the current research, the variables have been processed depending on Descriptive Analytical Approach, fifty seven (38) Hotels Managers with long experience and knowledge in the field of banking and its work were selected, Questionnaire forms were distributed among them which was designed as a data collection and analyzing tool in the field side so as to know:
1. The extent to which the research samples were understood the importance of Marketing Information System and The Strategies of Marketing Decisions for their hotels?
2. Awareness level of the respondents towards the role of the dimensions of the Marketing Information System used in the current research in strengthening the Strategies of Marketing Decisions in the surveyed hotels?
To answer the above questions default models have been set on a number of fundamental hypotheses reflecting the nature of the correlation and impact between the dimensions of Marketing Information System and the Strategies of Marketing Decisions, using a combination of statistical methods to analyze and determine the results via SPSS-v-18.
The research reached a set of conclusions based on the results, the most important:
1. There is a strong positive correlation between the independent variable dimensions collectively /individually and dependent variable, it turned out that Information Analysis Systems dimension is the most powerful dimension in correlation with The Strategies of Marketing Decisions.
2. The presence of a strong positive impact of Marketing Information System dimensions collectively/individually on the The Strategies of Marketing Decisions, it turned out that the Information Analysis Systems dimension has the most impact in strengthening the Strategies of Marketing Decisions.
The search is over with a set of proposals in line with the conclusions to strengthen the base of this vital sector.

The tourism sector, a sector many tangles with the rest of the other sectors of the economy, this indicates the possibility of tourism in generating employment opportunities outweigh the tourism sector extended to other economic sectors, industrial, agricultural and service the financial and as a sector or increased tourist activity, will lead to increased employment opportunities directly and is directly in the economic sectors of the country, and the importance of research to clarify the data and the dimensions of the tourism sector in the city of Erbil during Madh2007-2015 because this sector is very important and supports the province's economy, especially in reducing the phenomenon of unemployment and on this basis there is a need to examine the role of the tourism sector in generating jobs work for the city of Erbil, and the results indicated that tourism enterprises operating in the city of Erbil was able to hire (32333) factor in Erbil during Madh2007-2015, but most of the foreign workforce and by more than 60% of the workforce in the tourism sector workforce. The research found a number of recommendations that emphasize the need for the exploitation of natural and human resources to increase tourism enterprises in the province of Kurdistan, especially in the province of Erbil, by stimulating investors, whether

Is no longer the old business models suitable for the modern environment business, as the competitiveness and differentiation did not leave any room for error and defects in the products or services. Should be to manage the companies win customers satisfaction and search for new ways to exceed their expectations and that will ensure the achievement of the company's goals of profitability and survival. accordingly approach Six Sigma, therefore, as the back of a corporate culture where a high level of quality will tend to reduce the number of units defective merchandise from production, which is reflected in the quality cost as reduce the cost of internally failure, as well as reduce the recycled or external rejected, and gets through the use of curriculum Six Sigma specific methodologies such as (DMAIC and DMADV )working to reduce defects in both phases of product and process design or through the continuous improvement of existing processes. based on the foregoing came this research to shed light on the nature of Six Sigma as a sophisticated scientific approach, and the way they work and methodologies used in the areas of improvement the level of quality, which is reflected positively on the outstanding performance of the company and achieve the strategy in a scientific and rational level, and its impact on reducing costs in the form that improves the profitability of the company and enhance their competitiveness. based on that included themes cognitive frame six sigma for and then display the entrance to my reduce cost quality, and later statement relationship Six Sigma quality and entrusted to wind up next to the applied research

All Science philosophers approve during the 100 year ago that science progresses in a revolutional procesdure not in cumulative mode. They disagree whether science theories are connective or separatist. This research deals with studying the method of scientific revolutions which was produced by the specialist professor of American science history ,Thomas Kuhn (1922-1996) in his book "Structure of Scientific Revolutions",He offered his opinions as following,multiple cultures in multiple moment are able to produce different paradigms.These differences may multiply to make paradigm or the scientific theories separatist and described as incommensurability,The stages of science produce various problems and they couldn’t be measured by the previous standards,So this research will try to answer the questions that deals with the ability to applicate the process on accounting , the ability to classified accounting history into ages accounting to the stages which thescience progress as showed in this process , finally accounting ability to achieve the revolutional stages when they were changed from the paradigm of historical cost to the paradigm of fair value

This research aimed to showing the role of the measurements (or standards) derived from the cash flow Statement(CFS) in evaluating the quality of the profits of the economical unit and its effect on what they make of financial decisions in their professional practices. To achieve this aim, the cash flow statement and the financial percentages taken from it were analyzed. The research arrived at a number of conclusions and the most significant ones are : the most important purposes served by the cash flow statement are evaluating the quality of profits and the flowing of the economical unit and provide the users with information which help them to know the ability of the economical unit to generate cash and the needs of the unit in using cash. The research presented a number of recommendations and the most important ones are : the necessity to pay more attention and study to the cash flow list in order to show its role to the decisions makers and the users of the financial lists published because they have information that reflect the ability of the economical unit to face the economical circumstances which surround it.

The mortgage bank is a most important financial institution nowadays, which was activated recently in order to contribute raising the purchasing power of low income households that enable them to build new housing units, and that the real estate the bank's depends on what devote the government of funds from the Ministry of Finance led the minimizing and weakening of the role of this institution in reducing the housing deficit and reduce the number of renter families. So it was necessary to propose mechanisms and set up solutions for the problems of post-diagnosis. A set of conclusions and recommendations related to housing finance is presented . The following is few important points as the conclusion of the research:Rise of the debt amount several times, which covers the rise in the cost of construction during the research period. It went down afterwards though.The bank did not participate in the reduction of the deficit during the research period.The two researchers concluded not to rely totally on the fund provided by the ministry of Finance but to try to find other sources of revenue to contribute in the solution of the accommodation crises.