AL-Anbar University journal of Economic and Administration Sciences

The phenomenon of shadow economy represents a threat to the economy of the most countries of the world in general, and of the developing countries in particular because it represents high rates of the total national product of their economy. The shadow economy means the increasement of the tax evasion rate which negatively influences their general budgets on all public spending levels. As a result, the state follows more complicated policies represented in the taxes increasement, complicating the administrative, security, and judicial procedures, and the increasement of the general expenditures at the expense of the investment expenditures. Thus, the more the shadow rate increases at the expense of the official economy, the more misleading and inaccurate statistics and information are given about the real economic potentialities which, in turn, causes the bad distribution of the economic resources and the national product.
The shadow economy is considered one of the forms of the societies backwardness for one of its important negative aspects is the waste of the material and human resources and misusing them. Thus, the study aims at revealing the causes of the phenomenon of the shadow economy and the way of tackling them.
The estimated size of the hidden economy in the Iraqi economy for the period of 1991 - 2011 it is found that the shadow economy ratios of gross domestic product ratios less than their counterparts in the rest of the countries that were displayed in the table (1)

A study of the tax as a phenomenon funds to achieve the goals of state economic and social as well as financial target, a main role in financing public spending, and in the tax system of Iraq and as a result of conditions experienced by the country and to activate the role of the tax to meet the burden of government have been several changes in the prices of tax for direct taxes and indirect result economic conditions and social conditions of the blockade that was going through Iraq and the events of 2003, as there are factors affecting the outcome in tax, including economic factors, legislative, administrative, and that the tax rate is one of the factors legislative,affecting in tax outcome and that changes in the prices of tax affected the outcome of tax.
Based on these important accounting for our study on the subject, analyzing the impact of changes in prices, the tax on the proceeds of tax in the tax system of Iraq for the period (1995-2010), and therefore research is divided in tow sections, reviewed the first topic of study the concept of tax rate (tax rate) and the methods selected, the second section dealt with analyzing the impact of changes in prices, the tax on the proceeds of tax in the tax system of Iraq

Man across history has noticed a remarkable developments on the knowledge, economical, social and religious fields. This may be due to the recent thoughts of an experts and their virtue in a ascertaining the real benefit for human beings. From those are: Abn Al-Aswad Aldouli; who started writing the rules of grammar, Alkhaleed Bin Ahmed Al-Farahidi, who discovered the Arabic sections of poetry, Emam Al-Shafie who wrote the first book in jurisprudence principles, Abn Khaldoon, who established the rules of sociology, Abn Al-Haitham and his theories in lights and Abn Al-Nafees who discovered Pulmonary Circulation…… etc. It is important to mention in this context that Islam has encouraged and interested in the idea of using creativity in different aspect of life. Among these is Economy.
The researcher has focused in forming the definition of creativity according to the Islamic economic perspective as: Applying the mental abilities and skills together in finding out the new and beneficial things in different aspects of life especially these related to economical and administrative aspects that meet and agree with the Islamic rules and system.

The inflation is one of the big problems faced by most of the global economies, especially the Iraqi economy and because of its effects on the overall economic sectors including the financial sector (Iraqi stock exchange), this paper aims to state the impact of inflation on the performance of the Iraqi financial market for the period2005-2011, through the analysis of the inflation and market index monthly data for using Co. Vector error correction model, The results show, there is a bile here long run relationship between inflation and market index.

The study of Iraqi economy has an important role to draw its relationship to other economics .According to the deeper citation , increasing and modernity of balances . Iraqi economy struggle to know its position among global economics . Iraq aspires to achieve complete social , economic and political development independently , many great events have a deep effect in decreasing economic activities in Iraq such as production industrial sector and agricgltwe except oil –production which contributes 99.2% from total exports . The total destruction of in infrastructure ,planning strategic policies and monetary weakness etc .make a profound effect in all economic fields in future ,Iraqi economy needs to be more liberal from other global economies to make camper pensive development

Price policy is one of the economic instruments that require be used within the package of procedures and other policies. The response display of agricultural crops depends on the variables that caused by policy changes when the price changes in real prices and significant.
Economic indicators point out that the Iraqi economy suffered during the last three decades of the last century of economic instability because of multiple wars and affected prices with changes in the U.S. dollar and global economic conditions.
It was clear from the research that the general trend of the area planted with wheat crop in Iraq trend to decline, while taking the general direction of the current price of the wheat crop to a large increase, offset by the real price trend toward big decrease
The results of the analysis have showed there is no effect of the current price and the real price for a year or two years previous on the planted area

The success of any economic policy in the development of national industry, an economy requires the existence of mechanisms and programs are approved for the development of small and medium industries and enhance their competitiveness in local and international markets are any small and medium industries one of the main engines of economic growth, the research aims to clarify the experience of the Kingdom of Saudi Arabia in this field.

The corporate governance considered to be one of the important tools to make the democracy capable of delivering what it promise for all the segments of society. We know what governance can add to the development and progress of the society around them through self-sustainability.
The study tried to show how the embodiment of sustainability reporting leads to the correct application of good corporate governance for the companies. The researchers found from the answers of the respondents that sustainability reporting is the correct application of the governance of institutional in terms of bringing stability to the markets they work in. The study recommended the important gradual contribution of the concept of sustainability and its reports in the restructuring of curriculum and methods of corporate governance for companies.

Is no longer the focus of the accountants in the agricultural activity is limited to measuring the gains and losses in the units that adopt this kind of activity, but has expanded this area to cover all its operations and to measure associated with such operations cost, and came this expansion as a result of the great attention given by both plant and animal in the economies of many nations, for his contribution to the actors as well as activities and other sectors in the processes of comprehensive development. It have faced agricultural activity or the agriculture sector in Iraq in the past few years a number of challenges was the lack of rainfall has dwindled country's share of the amount of water in the Tigris and the Euphrates and the drought, the many artesian wells, as well as soaring temperatures and the succession of dust storms to expand with all of this phenomenon of desertification and its effects in the agricultural areas available, so its had it the need to signal and alert to the risks involved in this phenomenon and its implications in a digital format (by measuring the change in the cost of agricultural production, resulting there from) to understand with the degree of these risks and to push for a speed reduction and addressed before it is too late.

Organizational Risks one of measures that’s meaning of finding Barriers, which motive systematic many steps toward reducing of marginal and slowing of negative effects for framework of positive behavior of our leadership that consider of behavior represented fiting a proach of dealing with any threats that seen of researcher Idea of studing this subject involve of methodology represent of question.
Do organizational risks effect of managerial leadership behaviorism that’s risk function of decided type of behaviorism ?.
Then the objectives of this study determine of correlation and effects of organizational risk on behavior leadership in organization research . Mosul University that society of study and sampling are many colleges (Education , Daughters education , Agriculture, Arts, Economic and administration that’s selected is randomly. This study focused of questionnaire are as a main tool of data collection that concerned with phenomena that motive researchers recruitment statistic methods(Frequency,Percentage,Meduim,Derivations,Correlation, Variance analysis ) in order to testing hypothesis of studing and declaring of achieving objectives this study was reading a main conclusion:
organizational risks leaving impact of leadership behavior through measurement of it.

Management competences became a major topic in public and business management. For this reason, we need to study the actual managing of administrative competences stages in the General Company of Electric Manufactures.
The data and information related to the research have been collected by designed questionnaire which has been given to a sample of (44) persons. The questionnaire contained (45) questions taken different kinds of competences management stages. The main results of the study were:-
1- There was acceptable level of competences management stages in the Company of Electric Manufactures.
2- The company does not try to create a new goods or services.
3- It followed poor system of rewards, especially, for employees whom are regarded as innovators.
The main recommendations were:
1. Reinforce core competences which the company need to.
2. All companies goals should be adjusted and need to be reviewed continuously.
3. The company should contact with Iraqi academic organization for setting competences.

Knowledge Management in the organizations in general and in educational organizations in particular represents an effective approach to achieve of Innovation through diagnosing and measuring those innovation and explaining its kinds. Knowledge management represents a base of work in organizations. More over it is an effective tool as guided for managerial leaderships. So knowledge management imposes effects on the organizational activities. These activities are affected by what surrounds the organizations of changes. This condition is an indication to the importance of knowledge management and it's role in achieving innovation in present and in the future.
This situation lead us to study this subject in an educational organization represented by the Technical Institute in Mosul, through collecting a random sample of (30) teachers in the mentioned organization. The study depended a methodology which indicate the problem of the study, explained it's goals and aimed to verify its hypotheses. The study concluded to some conclusions such as there are a significant correlation and effects relationship between the two dimensions of the study as well as providing some important recommendations.

Business companies opposition challenges in external environment like competition, globalization and high cost of raw materials which are very necessary for the production. This thing had led to a raise in the cost of production, then the cost of a unit product has been raised respectively. Besides the clear rarity for the most resources and the difficulty in getting them. The major goal of this study is putting
the main limitations for the materials that are suitable for the general course of the company. The company then aims at reducing the costs resulting from storing. This pursue to make an accurate balance in the main materials of the production; besides calculating the amount of raw material which is very necessary for production. Making a balancing relation among the need of the company for productive things , what is available in the store, and what is produced nowadays. be accomplished suggesting model has been made to reflect the correlation and the effect between the necessities of MRP system and the competitive advantage, besides it represents a group of subsidiary hypotheses which reflect these relations on the basis of diagnosing the variables in the study and testing the correlation and the effect to which the study model has led; and pointing out some conclusions.

This research aims to clarify the role of the actor and the vital role of technical means (simple and advanced ones) in the delivery of scientific information to the receiver.
And for that sample was selected from (40) students from students in the Department of Community Health at the Technical Institute / Anbar, divided this sample divided equally into two groups, used technical means with one in when not used with the second group, and has adopted a questionnaire designed for this purpose. The results have shown that have been obtained from the data collection and statistical analysis that there are significant differences between the two groups, and finally concluded the search to a number of conclusions and recommendations, among them.
1 - Increase accommodates a group of students who have been using technical means with them compared with the group that is not used technical means to them.
2 - Technical means to play an important role in raising students\' thinking and orientation and scientific discussions.
3 - Advisory groups and committees adopt a sectoral subject of the use of technical means and a mechanism for the purpose of adoption by the Commission to require educational institutions to do so.
4 - Choose the right place for the use of technical means so as to be clear to all recipients of features to achieve the desired goal of them.

six sigma methodology offered many of alternatives problems management, solving because offer flexibility automation within models are assort concurrent problems or phenomenon to fixed some creative case for arriving clear from defective degree and competitive in market. That can be motivating us to offer some important question. Who can six sigma Methodology fixed a problem in drug industry? and with this question we are assume “Six Sigma its mean not just practice stander deviation alone” and “there is variation from statistical said between defect drug and six sigma level” .
The goal of this research correction substantial problem it's suffer case study depend on a massage from Nenava health directorate send to Mousl university, No.(M.O.AK /5/ 2173 Date 23/ 12/ 2009) that problem is "can't control of facility factor contribute in an accomplishment health services and organizing it performance that are a drug". The conclude of this research about the local company to requisite medical and drug production in Neneava, is set in 4, 25 Sigma level and that empowered to competitive advantage locally, and regionally, and when adaptive correctional a research is offered this factory can be to competitor international. In anther hand a main reason about difficult to distribution drug there was problem in factory function major important in marketing issue, that can be in production mix it can’t be able to competitor, and distribution is weakness where factory just can insurance 14% from organization healthcare need from drug in Ninava.

Seeks this research to verify the existence of a relationship between intelligence strategic intelligence organization to formulate a strategy smart private management relations customer through the test of this relationship in Pepsi Baghdad, polled samples first: senior management, as has been identified their opinions regarding the level of application of the company system intelligence strategic and organizational (Business Intelligence), and the second: heads of Departments company to explore their views about the company's management of the relations of the customer, has been adopted circles calculations and standard deviations as well as the correlation coefficient (Spearman) to choose the moral relationship came conclusions to confirm this relationship and to respond quickly to the needs and desires of customers leads to an increased chance of customer retention and achieve satisfaction.

Bank Credit is the most attractive of all investment domains for commercial banks for its high rate of all investment .this investment is the most active in achieving the intended interest as the concept of credit is basically Pertinent to loans the importance of bank credit is reflected through its difference from trade credit .the latter is represented by debts and stemming from deferred trade transactions resisted in bills of exchange. bank credits are less cost than trade credits particularly when the money discount granted to the trader upon clearing before the due date is not utilized .thus, many traders resort to getting a bank credit for a limited period of time to utilized the money discount .
Due to the increasing importance of the bank credit, it becomes so necessary for commercial banks that wish to prove their efficiency to follow the most recent techniques to assess their credit management this topic is becoming more important in a country such as Iraq.
The present research tries to show how to develop the traditional system performance assessment of commercial banks to keep pace with the challenges they face. this is done through discussing the most important approaches of bank performance assessment and focusing on the most important standards to evaluate efficiency management of the traditional as well as modern credits.
The research consists three sections focusing on the concept of effectiveness organizational efficiency, and the traditional as well as modern approaches of credit effectiveness management assessment.

Is a theme of the training human resources is of paramount importance today due to be considered one of the most important resources that contribute to the success of any organization is also the subject of human resources training one of the most important main entrances to achieve competitiveness. The objective of this research is to know the relationship of training both inside and outside the organization to achieve competitive advantage and to know the role of demographic variables to achieve a competitive advantage. The number of workers in the factory Fallujah 285 workers and represents the research community and has been distributing 53 questionnaire (sample) which were subjected to statistical analysis and research found results including (that all relationships (correlation coefficient) is positive, indicating that the relationship direct correlation between training and competitive advantage as well as demographic variables and presented research recommendations, including "emphasis on training courses inside and outside the organization to achieve a competitive advantage").

The financial failure of important topics and a serious impact on the goal of survival and continuity of companies it is the final stage of regression financial person may pass through companies where the goal to study the financial failure and its causes and measured using a model Sherrod, and has been selected public company for the pharmaceutical industry in Nineveh as company facing financial dilemmas and consecutive losses in recent years and for the purpose of applying the model on its financial activity to see stages of financial decline and the extent of exposure to the failure of financial research dependent on research group thrills promised research problems and the most important of which are :
Is Sherrod model reveals the extent to which the company study sample for the risk of financial failure.
The study assumed that the model shows us how the Company’s exposure to the risk of financial failure.
The study found a set of conclusions, including :
-There are several stages experienced by the company until they arrive to financial failure and regression phases include financial.
-Model shows us Sherrod Company’s exposure to the pharmaceutical industry in the Nineveh risk of financial failure.
The study concluded with proposals, including the need for alternative financial options enables the company to the pharmaceutical industry of the advancement of new and follow-up productive activities such as restoring financial restructuring, merger, entering into partial investments, …..and other .

The existence of any organization depends on good and efficient leadership to achieve certain goals to reach Total Quality
The research aims to determine the nature, kinds and styles of leadership and it's effect towards the employers in the organization. The researcher chose the general company of central markets at Baghdad sample to the research. The result of the research is the active leadership has the role in superiority to achieve the requirements of Total Quality .