AL-Anbar University journal of Economic and Administration Sciences

The government public budgeting become the main tool of public finance management in improving the application of good governance, because the public budgeting is the numerical itemization expressing for government philosophy and priorities as well as political, economical, and social program for incoming year.
Accordingly, the study has started to check-out which way of that kind of budgeting is better than others to visualize the practices of good governance. Virtually, the budgeting of output – outcome " which is the newest form of budgeting management" has been proved to be the best mechanism or entrance to support and enhance the application of good governance principles ( transparency, participation, and accountability). Moreover, this type of budgeting can support the improvement of the good management mechanisms of public finance and consequently the public sector governing and the whole state public administration.
The main recommendation of this study is the switching to the form of output – outcome budgeting is necessary and putting up the legal, economical, and administrative requirements to actualize it in order to improve the practices of good governance for different countries and especially in Iraq.

We examined the dynamic relationship between exchange rate and inflation in Iraq by using annual data during the period (1980-2010), that data are obtained from the annual bulletins of Iraqi Central Bank. The study aimed to analyze the dynamic relationship between the exchange rate and inflation by employing the cointegration, vector error correction, impulse response functions and variance decompositions. The study found a dynamic bilateral long-run relationship between exchange rate and inflation in Iraq, the Impulse response function showed that an random shock in exchange rate had immediate impact in raising inflation and exchange rate, but an random shock in inflation had a low immediate impact in raising inflation and exchange rate

The phenomenon of administrative and financial corruption of the dangerous phenomena confronting countries and particularly developing countries, are eating away at the body of in government expenditure, and so is waste the time under the concept of administrative corruption, And time wasted is not carefully enough by the researchers, therefore, aim to show the importance of time and the impact on the cost of the service provided in the Iraqi State as well as the relationship between corruption and waste in time and the reasons for such wastage
One of the most important findings of the research that the profile does not support administrative functions cause the waste of time and administrative corruption and backdoor compromising time and not exploited optimally lead to a rise in the cost of the service provided or the producing unit and perhaps lack of time due to the community's culture and religious belief, national weakness and of the most important recommendations of the research is to activate the control regime is not just talking about its existence, but its existence and influence as well as the activation of the system of incentives and rewards for employees who take advantage of the best time And dissemination of the culture of the time and that time must be effective resource utilization by the end.

This study Try to determine the sequential effect of the supply chain management activities and the dimensions of the operations’ strategy on the marketing performance, The activities of supply chain management are considered some of the important company activities which if they were coordinated and implemented properly, will influence the dimensions of the operations’ strategic, and thus the company will be able to improve its marketing performance. Thus, the researchers sought to include of these variables in the current study within a holistic framework to study the of sequential impact of the independent variable embodied in the activities of supply chain management on the dependent variable represented by the marketing performance through the mediator variable of the dimensions of operations’ strategy, In general, tries to find the answer to the following question: What is the nature of the sequential impact of supply chain management activities and the dimensions of the operations’ strategy in marketing performance? And the researcher to a set of conclusions, including:1/ Significant correlations between the variables of the study were verified at the level of the investigated company. 2/ A significant effect was verified between the study variables at the level of the investigated company. Depending on the conclusions reached by the researchers has provided a number of proposals consistent with these conclusions.

The comparison between investing substitutes and the choice of the best one by using the criteria of economical efficiency would be the most important requirements to succeed the universal economical development.
The scientific and guiding establishments have an important role to enlighten the farmers with high efficient methods and techniques by researches and studies fulfilled in this field. Our own research aims to compare between pisciculture by using clayey pools and pisciculture by using floating cages. 25 samples of clayey pools and 7 samples of floating cages have been selected to test which one of these two methods to be more efficient. It is concluded that pisciculture by using floating cages is more efficient since it presents too high net profits, the period of recovery is short relatively, and the rate of inner profit is more than the common interest rate. Generally, according to the criteria of commercial and economical evaluation, the agricultural projects of fish are considered the projects that have excellent economical utility and we advise to increase the investment in these projects and in their variable kinds

The main objective of the Iraqi economic policy at the present time is to eliminate inflation, which would negatively raise the prices of fuel derivatives, which adds a new additional burden on the shoulders of the citizen, and this policy also aims to attract foreign investments in the industrial and oil sector, and focus on reducing the debt owed by the country for the period before 2003 by activating the decisions of the Paris Club and urging the Gulf countries to cancel or reduce 40 billion dollars are the debts owed by Iraq, as well as address The scourge of rampant unemployment.
Following 2003, the economic embargo was lifted and the economic system changed from a socialist economy to a market economy with a free exchange rate system, free exchange exchange, giving major economic initiatives to the private sector in the implementation of economic projects, and encouraging local and foreign investment on a large scale so that the character of the free economy became prevalent in Iraq.
Trying to read the economic future, and reading the next and expected, of challenges and achievements, has become a science in itself, which needs collective work, carried out by institutions and committees of competence, and contributed by individuals, relying on accurate information, and slavery.

Inflation is one of the macroeconomic phenomena that is difficult to be devoid of any monetary economy in the human world, even if the levels differ between one economy and another or between one stage and another, as it is one of the chronic phenomena in the macroeconomy, and usually compares the costs of continuing inflation and the costs of addressing it in the formulation of macro policies to address inflationary processes, and in light of the foregoing, the importance of research is manifested through the importance of theoretical and real addressing such issues while the problem revolves On the mechanism of inflationary processes in terms of doing, action and effects, at a time when the goal was to try to answer the following question: Do governments reap returns from inflationary operations through monetary issuance? The hypothesis was that inflationary processes might give the government cash proceeds called cash issuance returns.

This research aim at promoting efficiency transactions with the customers and embedding the sustained relationship with them, we can see that this research endeavor to formulating a set of mechanisms to put research hypotheses that consider e-commerce in consideration, with all its applications and conceptions, as playing an important role in supporting the relation management with the customers, depending on the notion that the means and tools related to information communication and technology, most important of which is the Internet, achieve an efficiency and enhancement in storing the customers date and initiating strong electronic bonds to communicate with them at any time and place using more than one tool such as the e-mail and the cell phones, This will eventually accomplish and promote the competitive capability in the international market. So, this research attempted to find out the role of e-commerce in consolidating customer's relationships management as being (a exploratory study conducted at the State Company for Drug Industry and Medical Appliances in Nineveh). In general, the research tries to answer the following questions:
1. Is there a clear conception for the researched company about the concept of e-commerce?
2. Is there a clear conception for the researched company about the concept of CRM?
3. Are there correlation and influence between e-commerce and CRM?
The research drew a group of conclusions, most important of which are There is a significant correlation between e-commerce and CRM on the level of the researched company.

Indicate the structure of fiscal policy in Iraq and the difficult situation requires the incorporation of structural change a serious and progressive in the general budget depends installed dynamic and broad-spectrum deals not oil revenues, but revenues and public expenditures Bmphasalha all, including the conditions of salaries and pensions and wages vocabulary all, what will expand the scope of the tax and Aoeitha and assigned them to make taxes in various forms constitute a toll increase rate of 25% of budget resources in the future, provided it is not an extension of the tax adopted a heavy burden on law and does not lead to the obstruction of activity and economic growth, the adoption of a high degree of tax collection and maintain the standard of living and accelerate growth in the one. But such an approach to be of help to reduce the phenomenon of free ride, and the generation of parity between the real life of democracy and economic and social philosophy taxed in building a modern state and development of the economies of the country. The most important what can that indicates notes on the Iraqi government Hoanha budgets are budgets in accordance with the requirements of immediate and urgent needs and do not necessarily reflect the strategic vision planning and clear. They control budgets calculations devoid of general and specific objectives that must punctuate with private budget

Determining a strategic and vision for future sustainable development in Iraq , in order to face present and future challenges requires statistical analysis for some sustainable development indicators, there for , this research focus at presenting and analyzing some Economical, Social, Environmental, and Institutional indicators for sustainable development in Iraq for the period between 2005 to 2012 in order to determine the values and direction of changes that take place in this period and also to determine the levels of achievement towards the principles and goals of sustainable development.
At the end this research present some results and conclusion which can be used in planning and programming sustainable development in Iraq.

Iraqi economy suffers from problems and challenges and imbalances and wide for reasons of internal and external is still yield economy (one-sided) despite the availability of many and varied resources and facilities available to it.

So the adoption of appropriate strategies and effective state of the Iraqi economy and its sectors with Basic provides the proper environment for that would lead to the easing of economic and social development of the Iraqi economy and ensure its development, focusing on the key economic sectors in which the capabilities and promising will achieve development and sustainable development if properly used and working out

Gone through the process of developing sectors of the Chinese economy during the period following 1949, many of the milestones that have contributed to the transfer of the economy from underdevelopment to development, during the early years of the ensuing year, the focus was on the development of the agricultural sector through the reform of the Earth system and the redistribution of the means of production in the countryside,

China worked the development of small industries in the countryside, and adopted the "Strategy for the Great Leap forward" to be the beginning of the abandonment of the Soviet model,
Can be divided into stages of the development of the Chinese economy into three stages, namely (Socialist application, economic reforms, the socialist market) has encouraged the government for the purpose of accelerating the development, adoption of a number of methods, including allowing foreign investment and build a free economic zones.

Achieved the Chinese GDP growth rates continued to rise in various sectors such as the agricultural and industrial sector, commercial and other,

At the level of development of the industrial sector has been a focus on industries that are basic and commercial level, China has joined the World Trade Organization in 2001.
Facing the process of development of the Chinese economy a number of challenges and burdens that may affect the future increase population and urban sprawl at the expense of agricultural land and the high rate of pollution, though the Chinese economy is a candidate during the next few years to be the largest economy in the world and to enable it to face the U.S. economy U.S.

The enactment of the oil and gas issue became important and vital case in light of the current situations 0n Iraq since 2003. The Iraqi economy is one – sided national income depends primarily on the basis of crude oil revenues . As a result of international sanctions imposed on it since the early nineties of the last century , it has stopped some of the wells on production and eroded some parts of the pipeline transportation of oil and destroyed some of its institutions and warehouses during the war
So must initiate refresh in to this vital sector through reconstructed and provide technology , equipment and expertise required , so must open the foreign investment door in front of this sector to contribute of its construction . The oil and gas law proposed since 2007, is coming to acheive this demand.
But the new law is one of the most dangerous laws , All most dangerous in its current form , because of it wrote and presentation for approval at the time of the U.S.A. occupation of Iraq , and that did not pass till now .It opens the door to foreign oil companies , and the U.S.A. in particular to acquire Iraqs oil wealth , and participation in the production without taking into account the need for Iraq actual returns , and without taking its sovereignty , and the future of his children

This research aims at identifying effective time management in university of mosul .it concentrates on the effect of different personal and employment variables such as ( experience, administration position and the function degree )on the time management in mosul university .
The sample consists of (100) teacher who are randomly chosen. The researchers followed the descriptive method for its convenience, and he used questionnaires as means of data collection
The data were dealt with by using different descriptive statistical means , such as Mathematical average, standard deviation and percentages in addition to the analysis of individual difference .
The results were as follows :
The degree of effective time management in mosul university is (medium) depending on the following degrees.
A. The degree of effecting time management in the Idle time is (medium).
B. The degree of effecting time management in the lost of time is (good)
C. The degree of effecting time management in the good using time management is (good).
The analysis showed that there is a relation between the effective time management in these areas and the personal and employment variables (experience , administration position, and the function degree)
a.The idle time is effected by the (experience, position, and the function degree)
b.The lost of time is effective by (experience, and the position).
c.The good using time management by (experience, management position ,and the function degree) .
Depending on these result ,the researchers proposed a number of suggestion

This study subject of financial evaluation of Islamic banks in Iraq, and adopted the study in its theoretical framework of the Iraqi Islamic banks and its inception, and analysis of the reality of Islamic banks in Iraq in the financial side.
The practical side have sought the study in which to conduct financial evaluation through the analysis of the relevant financial indicators, and consisted of the study sample in the Iraqi Islamic Bank for Investment and Development and the Bank of Kurdistan Investment and Finance and the Bank of the country and the Islamic Bank of the Tigris and Euphrates and the Bank of Elaf Islamic Islamic National Bank, covered the study period (2005- 2011), the financial evaluation on the four indicators is the profitability index, liquidity, index and employment index and appropriate capital and guarantees and therefore the study concluded that a set of conclusions and recommendations that work towards raising the efficiency of the work of Islamic banks in Iraq

The current study aims at evaluating the graduation averages in the University of Anbar for the session 2010-2011 by a statistical comparisons among statistical averages of graduation scores based on the gender (males) and (females) according to the discipline (scientific and human) and according to faculties. The number of University students was 2755 as 1603 male and 1152 female students distributed according to the discipline of study as 1592 scientific and 1163 for human sciences. By the use of (T-Test) of one sample to compare between the averages of graduation scores in the faculties based on gender and discipline and the total average of graduation scores for university students which is (65,61). It was concluded that the faculties of (Education for girls, Education of Qaam, Islamic sciences in Falluja, Islamic sciences in Ramadi), the average graduation score was higher than other main campus faculties with a difference not less than (0,05). For faculties (Management and Economy in Ramadi, Medicine, Education for pure sciences, Engineering, Science, Sport Education, Law in Ramadi, Law in Falluja, and Arts) the students' average graduation score was less than the students' average graduation score of university students with a statistical difference not less than (0,05). For faculties (Management and Economy in Falluja, Agriculture, Dentistry, Computer, and Education for Humanities) the students 'average graduation score in these faculties was very close to the total average score for university students and with a difference that is not statically

The search revolves around the statement of performance engines required and in which they can activate the services auditors in an environment of communication and information technology where research stems from the basic premise that We must contribute to the proposed performance engines in activating the auditors' services in an environment of communication and information technology And to access research problem to achieve it goals and hypothesis has been divided into two axes the first one is the reality of auditors' services in an environment of communication and information technology while the second one is the try performance engines to upgrade the performance of auditors in an environment of communication and information technology and last The search included a set of recommendations and conclusions presented by a researcher inside his research

This research seeks to compare the reflection of emotional intelligence on the styles of decision making to the ones who occupy the management positions at the Company General for Car Industry/Al-Iskandariya, and the counterparts at the Company General for Mechanic Industries. Hence, the questionnaire relied on a basic instrument to collect the data and information which was distributed on the research sample which number was (117) individuals. The most important results arrived at by this research were that there were differences at the level of applying the emotional intelligence between both companies, in addition to the correspondence of the two searched company managers by the domination of two styles controlling their decisions.As to the most important recommendations,was the necessity to support what the sample individuals have of emotio nal and social capacities due to their importance in the professional success and their reflections on their made decisions.

This research aims to diagnose and measure the commitment of the organization surveyed the requirements of global manufacturing specifications, and also should be noted that the field of research was glass and ceramics plant, which is one of the important industrial companies in Iraq.
In order to achieve the goal of the research and answer questions about the research problem, a dish of this research community consisting of (27) persons from various sections in the field of research organization. Field of research has been relying on the questionnaire as a tool head to collect data, information and dealt with the use of a set of statistical tools appropriate to the nature of the research, such as the mean, standard deviation and coefficient of variation and test T.test and carried out using statistical software (SPSS) on the computer. The results of the research provide some of the requirements of global manufacturing specifications in the company surveyed the one hand and non-availability of the other.

The policy of economic diversification policies that guarantee the achievement of economic development, which requires overcoming the challenges and obstacles that stand in this policy , as well as followers of sound economic policy aims to redirect the economy and improve the efficiency of the effectiveness of the various economic sectors for the purpose of diversifying sources of income , and given what possessed Iraq's natural and human resources , has to be a way out of the start of the reform process and the establishment of real development , especially though the philosophy of management of the economy the current direction of the market economy, the basis of this vision must take the necessary measures to reduce dependence on the oil sector and diversifying sources of income , and these measures to maximize the role of the private sector for the purpose of implementation of reform policies , in addition to creating the investment climate conducive to attracting foreign investment they represent the main engine of economic growth in general, has seen Iraq after 2003 a new approach in the management philosophy of the economy, including new approaches to diversify the Iraqi economy in the light of the justifications and ingredients available in the economic environment and has taken several measures in this direction , it has emerged that the Iraqi economy is set to diversify in the light of new data , but it needs more time and determination to walk in this direction

This study represents an attempt to classifing the inventories of raw materials in (Dar Ibn AL-Ather for printing and publishing) an attempt to control it , and the subject is of great importance derives from being a contemporary technologies in management of production and operation.
The study involve classification of the raw materials for printing department
and worked on the analysis according to the Pareto Principle using Excel 2007 to control them according to the scientific principle correctly.
The study comprehends expense for the production of raw materials for three years(2009-2010-2011).
Due to the many studies that focused on inventories charted search exposure to the subject within a comprehensive framework based on data taken from the work site mainly in addition to sources that supported the research and earned him a scientific value.

financial and administrative corruption phenomenon Has become rampant in many countries of the world, especially the developing ones and took necrosis in the economies of those countries and social and human values , because of its devastating effects and at for all levels, here comes the role of the institutions concerned to work as a one unite by its reduction and elimination on this dangerous phenomenon and including the institutions of education and one of the institutions concerned and the task in this process by preparing and qualifying students are able to identify the forms of the financial and administrative corruption and methods of implementation and reasons leading to it and what are the solutions before and after to prevent or detect that process . here comes The role of this institution in the development of curriculum to suit the needs of the market needs and society as a whole to supplement the qualified staffs rehabilitation initial contribution in addressing this serious phenomenon. research focused towards introducing of forensic & investigative accounting and in the curriculum of accounting education in Iraq , which confirmed many of the recent studies that forensic & investigative accounting have a significant role in raising awareness and competence among students in accounting and all its branches towards fraud and financial fraud and economic crimes of all kinds, as well as there are other studies have confirmed that the lack of training centers private forensic & investigative accounting in developing countries, has contributed to the high rate of financial crimes, including financial corruption and administrative, and this is contrary to what has been reached in developed countries in the field of forensic & investigative accounting , and that getting drunk merger between experience in accounting, auditing and legal knowledge and experience in the field of investigation and inquiry with respect to the financial and economic crimes of all kinds.

Although some believe that the accounting and auditing were the cause of the collapse of the recent financial result of corruption in the organization of accounting (major accounting firms and auditing world), but the accounting and auditing of the most important tools that are fighting corruption, especially when the lead role properly and in accordance with international standards and the basic requirements for each of them and sothrough accounting information systems and judicial accountability, as well as external audit and activation of the quality requirements for this type of audit, as well as through the system of internal control and internal audit.

The research aims the definition of self-censorship system and how to activate this system which is located inside each one of us and then touched Find out how to activate this system in a university professor in order to lay the foundations to raise the level of higher education and achieve quality in educational institutions, it has focused research on the most important reasons that It caused a decline in self-censorship to Professor university level, on the grounds that the diagnosis of these reasons will help to address the problems faced by, and then activate the system of self-censorship.

The concept of "supply" From Islamic Economic point of View, is meant, as everything allotted for sale and purchase for goods and services (product) for the consumer (purchaser) in markets at a definite time and for a definite period basing on the legislative rules and regulations approved by God Almighty.
The Islamic economic thought has provided a set of factors apparently contributed in increasing the supply of goods and services in markets due to the collaboration of Islamic legislative proofs emerged from Holy Quran, Sunna or else to legitimate trade and the factors which affect the increasing of supply of goods and the continuity of their circulation internally and externally according to production, price, circulation, propaganda, marketing, exchanging and distribution.

The study aim of the present trying to find solutions capable removes confusion mentioned through paragraphs of the main starting with the department the first of which , including implicit in his concept of the theory of multiple levels, focusing on building theories of leadership Modern ( Spiritual leadership , Ethical , and Servant) in organizations seeking high performance , especially that many organizations emphasizes the study of the impact of levels of leadership types contemporary for their survival and prosperity and competitiveness in the labor market and on the second section of the paper , it went to what organizations high performance dimensions The commitment of senior management , strategic planning, Focus of the customer, measurement and analysis , focusing on the labor force, focus on the process, and the results ). While Section III went out to viewing the results and analysis and interpretation of research sample consisted (115) individual taken at random from working in Zain Telecom society for Search has concluded to a set of conclusions was from . The moral leadership represents a powerful engine to promote moral values set an example for workers and for each model that supports the company's reputation and its mental image among stakeholders and society.