AL-Anbar University journal of Economic and Administration Sciences

This research has focused on the relationship between the Iraqi economy and labor markets after 2003. As it turns out that there are two factors that form two limitations on the conditions of the labor markets in Iraq, namely the security and political situation is volatile, and the contraction of domestic and foreign investments generating the working opportunities. The Iraqi economy cannot be thrived without addressing these constraints, which are considered important in any economy, because these constraints are interlinked with each other in such a way which does not accept uncertainty, and resolved them properly will not only revive the labor markets, but all markets will revive in Iraqi economy, and thus achieve the economic and social well-being of the Iraqi people.

The research aims to find out the factors influencing on velocity of money in Iraq for the period 1980-2013 by using the Engle Granger method of co-integration and error correction, and the results showed the presence of long-term factors affecting relationship in velocity of money and both models (GDP, exchange rate, the rate inflation, interest rate, financial development) during the period of the study also shows that there are short-term factors affecting relationship in velocity of money and both models, also study found that all the factors in both models affect the velocity of money except for financial development factor where it came from his parameter statistically not significant and the results showed that 82% of the changes that occur in the velocity of money explained by factors inside in the model and 18% of the changes are explained by other factors outside the model, and the study concluded that the velocity function of money is not stable in both models, this indicates a lack of monetary policy's ability in Iraq to predict velocity of money. So should by taking into account the factors affecting them because of their significant effects on the Iraqi economy.

A phenomenon of food gap linked closely to the concept of food security in Iraq . as the breadth cause decrease in the degree of food security . and thus Iraq became more vulnerable to the countries that export food and dominant the international trade . on the other hand , the breadth of food gap cast a large burdens on the balance of payments and depletes its foreign reserves . result have been found to prove the growing of food gap rates of strategic crops and reached the highest level in (2012) reached (3452) 1000 tons from wheat , that indicates to the increase of level consumption over the level of production , the reason of this increase of population . the rice crop increased in the food gap rates , that reached (52.75) in (2002) because of the decreased levels of the two rivers by drought , the studies also showed clear volatility in indices of all the crops that depend on the rain-fed agriculture .

The research deals with a very important economic problem as the strengthening of financial ability (financial sustainability) of important financial instruments to serve the sustainable economic development process, so the research analyzed the financial sustainability in Kurdistan-Iraq region. As a result, research aimed at the financial realities analysis, through analysis and clarification of the financial realities in the Kurdistan Region, and through Search results demonstrated a lack of financial sustainability in the region, and this means that there is a sustainable deficit in the public budget, and finally recommend Find a set of recommendations including the need to interesting research on the subject of financial sustainability in the Kurdistan region of his money from the importance of the correct economic policy procedures and determine their results and future path to her, as well as to the Government of the region develop its economy by relying on internal and deficit reduction budget resources, and is the responsibility of the government to be there in the future surplus primary in the general budget for debt repayment, both basic value to it, or the benefits of it

World has known many crises and disasters, and promised financial crisis of more crises repeatedly in the economies of the countries, especially Western countries, have varied forms, causes and effects and the most recent global financial crisis, the U.S., and
that there is a tangle and overlap and integration in economic relations, the financial crisis has repercussions and implications for all economies of the countries and
communities and to varying degrees, and based on what progress I suppose the research
that the global financial crisis, The negative impact on the performance of the Turkish
economy, and was based on research into the descriptive analytical approach to
illustrate the impact of the global financial crisis in the performance of the Turkish
economy , and ensures Find two main axes, taking the first frame theoretical and
conceptual global financial crisis and focused the second frame analytical descriptive of
the impact of the global financial crisis in the performance of the Turkish economy, but
the most important conclusions of the research, the global financial crisis period of the
eighties of the last century did not have a significant impact on the economic
performance of Turkey, while the nineties and after the second millennium was in effect confined to the economic performance of the global financial crisis , as well as domestic and regional effects, as research found some of the most important proposals, loans and
credit concentration and directed towards the real economic sector in Turkey.

Experiences require the economic development and the social in the different countries of the world to the financial resources for sake realization principle different development that to expand the advanced countries and less development countries to it's realization, and for sake of the stopping on that important resources that contributed
in realization the permanent humanity development certainly from the deep penetration into the study some the experiences that realized the distinguished successes in this field, and concerning our study this to be complete to overcome the light on the experience's Algeria for becomes easy for interesting from the situation that to be able
light the way in front of they put the policy economic and the social, and the experience's Algeria that it cuts big phase in the field the permanent humanity development through way freedom from colonization and limit from the unemployment and judgment on the poverty, and the rise, the level healthy and educationally.

The Flying Geese Model shows in 1937 by Japanese economist (Akamatsu) and then expanded by (Kamingis) in 1984 as the theory of alternative models of industrial development posed by the West

Depicts of the process of economic growth, such as swarms of flying geese, Japan at the forefront of the bevy as a goose the lead, followed by the first bevy, which includes (South Korea, Taiwan, Hong Kong and Singapore), the second squadron comprises (Malaysia, Thailand, Indonesia) bevyIII includes (Cambodia and Vietnam) and separates each squadron and last Squadron distance determined by the speed and the amount of altitude flight, which reflects the stage and pattern of economic development in each country.
Many empirical studies concluded that the rapid growth of exports accelerates economic growth, and proved the experiences of developing countries that have adopted export promotion policy as giving means economic growth faster than achieved under the import substitution policy or other policies .
South Korean economy over the several stages of economic development, starting from the early sixties : first stage the groundwork for development, the second stage: the development of heavy industry and chemical industries, the third stage: the industrial structural adjustment, the fourth stage globalize Korean industrial sector
. Directive state intervention in the economy:
Features which characterize President is (flexibility, selectivity, consistency and focus(
Economic diversification policy, interest in education and scientific research, attract foreign investment, the establishment of industrial groups, " Chaebol" and the role of the external factor: The United States contributed to the development in South Korea
Korean experience shows the importance of flexibility in both the planning and management of labor policies.

The end of the twentieth century the world witnessed an interest in the economic and social cases . Among these are the phenomenon of poverty and its impact on the groups of society,The local and international organizations and official establishments such as the United Nations , the international bank and other organizations pay a great interest to the poverty phenomenon and they offered a number of pieced of advice and consultation and support to various development programs which all aim at the treatment of the poverty phenomenon in the world.
Many factors work together regarding this phenomenon in the Iraq which represent the sample of this , such as economical , social , political, wars, economical embargo and backwardness in certain productive .
A number of conclusions and recommendations are emerged from this study such as : the most important causes of poverty are the decrease in the economic growth , rates of income , economic embargo , wars. The effects of poverty depend on the size of this phenomenon .
In spite of the diversity in tendencies of poverty treatment , the genuine reasons remain unanswered . The study recommends an increase and extension of social expenditure such as social nets , education, setting up governmental establishments which look after the poor and poverty throughout the financial support , loans and keeping the poor into registers to support and reduce the poverty.

This study aimed to determine the most important policies that can limit the phenomenon of dominance government financial and shrinking raised overall economy , as practiced each of independence central bank high the development of the financial market and the degree of high coordination between fiscal and monetary policies practiced important role in reducing this phenomenon. The study concluded that government financial dominance can appear in larger developing countries than in developed countries , due to lack of development of financial markets and reduced the independence of the central bank and the weakness of
the degree of coordination between fiscal and monetary policies .
So in the legislative authorities to increase higher degrees of independence of the central bank through legislation and administrative powers , as well as necessary to create a sophisticated financial market for government bonds is evolving all the characteristics
of the market in order to finance government spending.

That oil and gas in Qatar for two effect in the life of society the one hand, represent a wealth of Qatar Home to the crude oil and address the large diameter in the club world's oil, or the so-called (OPEC) on the other hand represent the community level fortune real capital core through which is project finance and construction , as well as exchange to the needs of the society 's annual , if it is in both directions represents wealth owned by Qatar , as it is the State of Qatar of the leading countries in the production , manufacture and export of natural gas, for occupies Qatar globally ranked third in natural gas reserves amounted to reserves around (25.110) billion cubic meters cube, a rate (48 %) of the Arab countries and reserves (13.7) of world reserves in 2011 , as production volumes increased from (4.4) billion cubic meters in 1979, to approximately (146.8) in 2011, as exports rose Qatar 's natural gas of about 2.9 billion cubic meters in 1997 to approximately (109.75) in 2011, ranking it the State of Qatar 's second at the global level after Russia in the production and export of natural gas

The fluctuations in foreign exchange rates have great importance in monetary and financial studies due to the impact of these fluctuations in some of the other variables, which is reflected in the economic conditions especially in the fluctuations of local prices and the purchasing power at society sectors, which leads to the acquisition of a large area in the studies by specialists in this field, particularly when their effects increase day after day on many aspects of economic life in the communities.
The most important results that achieved are:
1 - The study showed the effect of exchange rates on the general budget through its effect on the components of the general budget of public expenditures and public revenues. The effect will be indirectly through changes in domestic prices.
2 - To clarify and determine the annual growth rates for exchange rates and expenses, revenue, and the general budget.
3 - The study showed the type of relationship and examined moral examined in the study between the variables in the standard models.
4-The study showed that there is an inverse relationship between the US dollar exchange rate and the inability of the general budget.

The Iraqi educational and scientific research system has faced a huge of challenges . The affects of These challenges had increased largely and deeply even became out of control especially after The American occupation . These challenges replaced negative reflection against its reputation and states among its counterparts in different parts of The world .
Unfortunately , We used to hair dangerous speeches released by considerable organizations in education fields threaten to cancel The confession of Iraqi certification if The higher education situation remain untreated rightly .
The empirical studies that accomplished in many sectors have approved effectiveness of strategic approach in solving their managerial and organization problems for all their different level, as well as its ability to improve their performance . accordingly, this research has adapted this approach to be The suitable method for solving The Iraqi higher education system problems and to improve its performance as well.
The research, however, explained the conceptual aspects of the strategic approach to build up the theoretical base which it is considered to be prerequisites of the main foundation of The applied side of this approach .
The research emerged from a hypotheses embodied, the though and the philosophy frame of it and it's methodology .
The research have concluded that the higher education and scientific research in Iraq has a huge and dangerous problems threaten it's reputation .
The research recommended that the strategic approach should be adopted by the responsibilities of the Iraq higher education as a suitable alternative for current situation .
The adoption process should be participated and practiced by three main players .
The practice may be like the following processed :
1- Supports by the policy leaders .
2- Planning and managing of managerial leaders of higher education system representing by higher education and scientific research ministry, universities presidents, collages deans, and head of scientific departments.
3- Sustain efforts provided by civil social organization and other individuals .

Organizations and institutions in the world today can't know everything, and they need to be able to manage what they know and know what they ignorant. This study Came to shed light on the organizational ignorance philosophy, as a phenomenon of regulatory barely organization, and diagnosed level and the type of this multiple kinds of ignorance (plural, popular, probabilistic, realistic) in a number of colleges and Iraqi technical institutes as a society to search a selected sample deliberately, which includes Chairman and members of boards of these colleges and institutes. Study with a descriptive philosophical associated beside applied depends nonparametric statistics testing the reality of organizations target through a carefully designed questionnaire and underwent multiple tests in terms of validity and reliability, search out the conclusion expressed.

This study sought to determine the impact of technology in achieving sustainable development (analytical study on a group of Iraqi banks) to achieve the objectives of the study the researcher used the questionnaire for data collection as well as the use of statistical methods (correlation and regression) for analysis and selection, and a set of conclusions demonstrated the impact of ICT on the achievement of sustainable development.

The research aim to determine the impact of using theory of planned behavior in AL-MA'MON University College‘ performance ,By encouraging faculty members to share knowledge ,to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, the research adopted on studying theory of planned behavior as an independent variable (anticipated reciprocal relationship, perceived self-efficacy, rewards, organizational climate) as well as four variables representing the dependent variables adopted for AL-MA'MON University College‘ performance are:(financial , customer , operational, learning perspective) while knowledge sharing (tacit knowledge sharing, explicit knowledge sharing ) represented moderating variables. The sample consisted of (50) faculty members in Al -MA'MON University College. The major results among them of this research are: the use of theory of planned behavior is reflected in the significant impact in the performance of Al -MA'MON University College, and the influential relationship between the Theory of Planned Behavior and performance of Al -MA'MON University College increases when moderating knowledge sharing.

Industrial Companies impact on all economic activities and events in both developing and developed countries. And the Iraqi industrial sector faces numerous challenges to make it to the crossroads to bring about changes qualifies him to be a strong competitor with the rest of the surrounding countries, and through the development of performance and upgrade it through a holistic view of the various activities.
Therefore, the strategic option is considered the crossing with the direction of the General Company for the manufacture of refractories in various activities towards achieving competitive advantages through pointing the strengths and weaknesses in determining the success or the company's failure in its performance compared to what is prevalent in the industrial sector competitive and encourage the achievement of performance Klfoa featured in the local market or international

The occupation of corporate governance and good practices of great importance is increasing with the passage of time and escalate its importance in the developing countries after it's received wide acceptance in the developed countries, especially after the emergence of financial crises, the most important crisis of Southeast Asia in the late nineties, then the crisis of American companies, the most important crisis of Enron and WorldCom and all that because of the failure of those companies in the implementation of the principles of corporate governance, which was one of the reasons that were obvious in deficiencies in the role of accountants, especially management accountants in connection with issues of governance, so this study tried stating the real role of accountant management in the implementation of the requirements of corporate governance in the participating Jordanian Industrial Companies .the study concluded a lot of the findings and recommendations and it was most important that corporate governance can be considered the most important road that is used by management companies to manage their resources with the aim to reach a higher goal, namely to achieve the objectives of the stakeholders and other parties related to the company as well as working hard to make more efforts and follow-up of developments concerning the application of the rules of governance in the companies, especially in relation to the function of management accountant in order to develop awareness and the role offered to companies of all kinds

Accounting Information System represents a main system in electronic trade. It collects, stores and processes accounting and financial statements used by decision makers which are computer-based to track the accounting activity using information technology means such as the internet.
Importance of this research is represented by the ability to activate accounting information system in light of electronic trade in business organizations in Iraq. The research aims at introducing the basics of that system in light of electronic trade.
The research problem is represented by lack of knowledge of the mechanism of activating accounting information system in light of electronic trade. Therefore, this research has come up with a mechanism to activate the system in the field of business organizations with a focus on modern communications.
The research is based on the hypothesis that there is a mechanism through which this system can be activated in light of electronic trade for some of the organizations of modern information techniques in Iraq.
The research includes three study parts: The first part deals with the theoretical frame of accounting information system as well as its most important goals, stages and functions in business organizations. The second part deals with the theoretical frame of electronic trade in terms of concept, importance and stages of using the internet in it. The final part deals with analyzing the relationship of accounting information system with electronic trade, and the statistical analysis of correlation coefficient between them. The research has come up with a number of conclusions and suggestions.

This study aims at describing the impact of computer technology and software to organizations that use accounting system, where that system manual does not provide timely information and high costs, and the use of electronic systems to speed decision-making and reduce costs.
The study found that reliance on manual system to increase routine administrative and financial work as well as the increased cost of the work and to save documents and records need larger places over time as well as the difficulty of handling errors and apply this program in the University of Anbar/Finance Department after a study shows that application computer software in State institutions helps to make decisions at the right time and speed accuracy in extracting out the reports and reducing the costs of work and time.

A historical glance has been introduced , in this paper about the total qnality management ( T Q M henceforth ) and its pioneers as well as its role whether in higher education or in the libraries . the present paper has also tackled the current situation of the central library in Anbar university . the opinious of this library and their views about the services supplied by the library have been investigated by distributing a special questionair . the outcome of which has beeanalysed . And this analysis shows that the services offered by the central library can be taken as a T Q M principle simply because the central Library is going to computerize all its activities all its activites . A digital library will also founded . Besides all these activites will be recorded , so that the extent and the capucity of such activities can be easily estimated , especially the activity of the book . lending section since it is the most visited and used section among the others . finally , each section , in this papr , has its own recom endation . snch as : the importance of circulatiry brochures that can gine acoucise idea about the library and its services and the necessity of including an information science lecture in the first year curriculum .

Increased importance of international trade, and complicated problems, so that became the interest of trying to search for solutions to the legal problems of concern to researchers and legislators in various countries, whether at the national or the international level .
And became the international trade community, supported by international organizations and commercial entities, it seeks to create uniform rules of international trade activity control regardless of the nature of the economic system prevails in the State, and without regard to the nature of the legal system followed by these countries, they are the rules stem from the Commercial International custom without regard to the prevailing division of the world into the socialist countries and the capitalist countries and the common-law system (Public Law Common Law) states or civil law is derived from Roman law.
The fact that the former does not reach us as to say that international trade law in various countries is united, but more accurate to say that it is similar

The study aimed to measure the technical relative efficiency of 60 secondary schools in the Heet city ,western of Iraq, , using output oriented with variable for return to scale for the year 2011-2012. The study determining three inputs (number of enrolled students, the number of teachers and the number of employees) and the outputs are (the number of hours provided and success rates).
The results showed that the level of technical efficiency of fixed return to scale is 0.53 for all secondary schools in Heet, which means that these schools, their input was not used optimally and there wastage rate of up to 47%, while the technical efficiency of variable return to scale in average are to 0.95, these results showed Most schools exceeded the optimum economic size (90%), and 5 schools have achieved the optimum economic size.

The risk management is particularly important at the present time , and constitute a new approach in organizations , has seen all industries acceleration and great changes in recent years , in order to benefit from risk management to provide protection for organizations and continuity performance its activities, should provide the critical success factors for risk management .The study showed the importance of the development of risk management in organizations to raise the level of efficiency and work procedures and improved the performance of risk management in the organization, and how to deal with the risks in terms of recurrence and severity , and coping strategies by avoiding risks or transferred to another party , or reduced, or keep it and accept the consequences . Finally, the most important recommendations of the inter search using risk management assume management tasks , such as management within the organizational structure independent