AL-Anbar University journal of Economic and Administration Sciences

The research deals with the Redenomination of three zeros from Iraqi Dinar and the probability of its benefits and costs up on the income of the citizen and its effect upon the economic movements inside the country and upon the commercial relationship with the different countries of the world.
The research deals with the term "Redenomination" to differentiate it from other terms like reducing its financial value or partial exchanging asitis in the European union .The research depends on the Turkish experiment in deleting six zeros from its local currency (Turkish lira)This is considered the most modern experiment to treat the inflation .The research concludes to many conclusion.
The most important are chogsing the suitable time line of "Redenomination" after the stability of the economy in the county. This will lead to solve the problem of inflation and reconsider the confidence in Iraqi dinar as a stock of value and to activate the Iraqi economy.

Fiscal dominance means that the government plans to spend away from any coordination with the monetary authority. So put the annual budget does not care how much is the amount of the budget deficit, where is the financing of deficit by the central bank or the financial market, and often this occurs if the central bank does not independent of the government
So the government is not interested in the growth the budget deficit as long as the central bank finance, this caused the devaluation of local currency against foreign currencies.
The study aims to clarify and analyzing the concept of fiscal dominance and it is impact on the effectiveness of monetary policy in Iraq.
Results of the study confirmed that the effects of this phenomenon, high rates of inflation and the decline in the effectiveness of monetary policy.
Such effect increases the degree of risk in domestic and foreign investment.

Suffering of the Iraqi economy problems and challenges and imbalances and wide for reasons of internal and external is still yield economy (unilateral) despite the availability of resources many and varied and facilities available to it, and that the process of identifying the philosophy of the economic system and orientations and define the role of the state in economic management and policies is extremely important and necessary in Iraq. Vmagat Constitution to economic issues came incomplete did not complete laws related, were not clear and precise, too, as well as for discrepancies between the adoption of the market mechanism and transition programs, privatization, and the lack of clarity in the development plans for the economic sectors, which resulted in a waste of resources and loss and failure to achieve growth and development of concrete throughout past years. So the adoption of appropriate strategies and effective state of the Iraqi economy and its sectors core while providing an appropriate environment for it requires the adoption of the tasks and goals of economic policy the new Iraq, notably the development and order of priority investment and infrastructure, and determine the position of the market mechanism and process of transformation and realism about the role and functions of the private sector , and diversify the Iraqi economy in order to reduce unilateral oil sector and increase the contribution of other economic sectors, including the industrial sector and the agricultural sector, tourism and a dry channel strategy to stimulate trade and transit, and sustainable human development. All this would lead to achieving economic and social development and access for sustainable development in Iraq

The hypothesis of the present research is based on the fact that the perception of the Islamic intents for participating in the profits and losses has an important role in stimulating the investment activities of Islamic banks which proved their success after the latest international financial crises at 2008.
An example of these intents is the ability of these banks to face the probable risks of clients especially when the participation requires the protection of money of the two parties and avoiding risks and wealth accumulation in one group only. This is because the participation principle requires the distribution of profits and losses on to the participants.

This study aims at acknowledging the nature of the prevailing climate at the General Authority for Extension and Agricultural Co-operation through the opinions of the agricultural guide working there. In turn, this will be through acknowledging the elements of the climate that reach (11) elements.
In addition, this study purposes at realizing the level of the positional commitment of agricultural guide and the impact of the elements of the prevailing organizational climate in the Organization of Extension on the level of positional commitment of the agricultural guides (around 90 agricultural guide) who works at the General Authority for Extension and Agricultural Co-operation and Training Centers affiliated to it. The form of questionnaire is used for the purpose of collecting data from the researchers via personal interviews and E-mails. In addition, the Statistic Programs (SPSS) are used for processing data in case of using frequencies, percentages, averages, rank correlation coefficient (Spearman).
The study reaches the following conclusions:
It is shown that the nature of organizational climate of General Authority for Extension and Agricultural Co-operation is on the middle level between negativity and being positive with the relative decline to negative state if the supporters’ researches reach 73.3%. Most of the elements comprising the organizational climate are between the middle state leaning towards the negative state according to the researchers. The elements that lean towards negative state mostly are wages, working grantees and the working environment, whereas the working group and working estimation are the elements that lean to the positive state.
The study shows that the level of the positional commitment of the agricultural guides working at Extension Organization was at the middle level and it leans mostly towards the decline if the rate of the researchers who possess the declining positional commitment, reach 41.1%, whereas the increasing positional commitment reaches 12.2% and the middle reaches 46.7%.
The study points at the existence of positive intangible relationship between the positional commitment variable and the organizational climate generally and the digits of the elements comprising the organizational climate (the procedures and the rules of the work, performance evaluation, working environment, preferment and awards and working wages. This study recommends the critical necessity of paying attention to the organization climate of the Extension Organization, adopting certain policies to enhance the positive aspects and modifying the negative aspects, working to raise the morale of the agricultural guides as well as to promote the mental health of them.

Is the tax an important source of and essential to the state revenues needed to meet the public expenditures necessary for the development of society and satisfy the needs of economic, social, political, cultural, of tax multiple objectives, foremost of which was the main objective, permanent and of priority financial objective of any provision of the necessary funds to cover the expenses of the state, and other goals is to achieve economic balance and Social Council, by stimulating saving and investment in some aspects of economic activity priority and its role in accelerating economic development and social justice and equitable distribution of income (the goal of a compromise), and perhaps the phenomenon of tax evasion would not achieve tax equity in the distribution of income between the taxpayer and the state, which negatively affects on tax revenue, and is considered a significant impediment and essential to the achievement of development laid down by state policies which returns the causes of this phenomenon is that the tax evasion or smuggling of custom to the direct causes of legislative, administrative, and indirect causes a moral, namely, weak awareness of the tax community direction to pay the tax, and based on this significance was taken up the subject of study analysis of the phenomenon of tax evasion and the means of treatment in the tax system in Iraq and therefore research is divided in three sections, reviewed the first section analysis the structure of the tax system in Iraq, eat second Section of which the phenomenon of tax evasion, types and causes of the phenomenon, while the third section, has dealt with economic and social implications of the phenomenon and means of treatment in the tax system in Iraq.

The study aims to identify the level of job stress due to some organizational factors represented by (role conflict, role ambiguity, the physical work condition) and their relationship and effect on Organizational Commitment in the health institutionsin Al-Anbar province.
The research depened on questionnaire of a sample of (110) physciants working in these institutions in various desplines , certifcates and years of service .
The mean and standard deviation used to measure the level of job stress and Organizational Commitment .
While Berson Corlletation Coeffecient, Multi Regression Anylasis and Variance relationship and the effect between job stress and Organizational Commitment.
The study found a number of conclusions from them:-
1- Physciants face low level of job stress especially they recent employed.
2- There is negative ,strong and significant between the two variables.
4- There is an explained effect for job stress indicators on Organizational Commitment.

This study aims to measuring effect of students acceptance for the services submitted through electronic government in AL-Anbar university and AL-Anbar technical institute .
The data collected about the selected sampling through(280) questionnaires. The research used the described analytical approach by applying SPSS program.
The study showed that there is high acceptance in the questioned students by using the services supply investigated by electronic government, this proved through depending on: announcing mechanisms, a good realizing on the benefits of E.G, the available of infrastructure (computer & internet), students confident of electronic services. Also this research showed that traditional work reduces the using of electronic services.
The recommendations focus : the importance of advertising announce about electronic services, increasing the locations of furnish the services encourage motives, and interesting in infrastructures.

This study aimed to clarify the inter contradictions faced by the industry and the Iraqi economy, as well as different economic environment, the local with the global economic environment characterized by open and liberal trade, which impact negatively on the ability of the Iraqi economy to adapt to the requirements of the General Agreement on impact and the World Trade Organization, which requires the adoption of procedures and policies governmental actors to adapt to the requirements of the Iraqi economy to join the World Trade Organization binding application.

Adopting creative marketing by the industrial organizations participated greatly in achieving competitive advantage since it resemble the base of work in the organizations besides being an effective tool in quiding marketing leaderships. This subject gets its importance through combining these two concepts due to the effective role they play to achieve a competitive environment enjoying the ability to go with all what is new in marketing goods. Accordingly the following questions were arosen to be the limits of the problem:
1. Has the organizations investigated a clear idea about the creative marketing and its different?
2. What the most sources that create the creative feature to the goods produced in the organizations investigated.
3. What is the type of relationship between the creative marketing and the competitive advantage in the organizations investigated?
4. Dose the creative marketing participate in achieving the competitive advantage?
To answer these inquires a virtual sample was made which inflects the nature of relationship between the creative marketing and competitive advantage . It resulted in some hypothesis which were examined using (Likerts Scale) agree strongly (1-2-3-4-5) do not agree strongly and an acceptance (1-5) and mean average (3), 38 list of questioner were distributed among a sample of the officials AL-Hokamae company for manufacturing medicine and medical appliances in Mosul. All the questioner were collected, the research reached to some conclusions:
1. The answers of the officials investigated concentrated on "strongly agree" with "creative" in two variables, the product and the price.
2. The results of the analysis showed that there is a relationship of effect between the elements of creative marketing and competitive advantage.
Accordingly the following suggestions were recommended:
1. AL-Hokamae company for manufacturing medicine should pay consideration with the elements of creative marketing in the fields of distribution and advertising.
2. Great consideration should be given to the elements of competitive advantage resembled by the good quality of the product besides persuading the customer to satisfy his needs and desires.

The research aims to study the alignment between the patterns of strategic leadership in its three dimensions (vision, focus, implementation) with Proactive to the work stresses of dimensions of the six(Proactive Coping, Reflective of the coping, preventive Coping, Instrumental Support Seeking, emotional support seeking, and to avoidance Coping) through study the link and influence between the two variables and sub dimensions, as Applied research on a sample amounted to (42) military leader in organization of Defense and Interior, The questionnaire has been used as a tool for data collection, It was distributed to the Was tested through the three hypotheses was the first of the relationship of the link, and second to influence, and the third of the differences.
Had been reached on a set of conclusions and the most important correlation effect between strategic leadership skills and the proactive to work stresses and therefore provided a set of recommendations.

This research seeks to identify the impact of leadership characteristics in the organization's success, has been the application of this research on a number of heads of departments and managers the College of Administration and Economics / University of Baghdad reached (34), Has been the adoption of the mean and standard deviation as well as the correlation coefficient (Spearman) to choose moral relationship, as well as path analysis to identify any of the characteristics (mental, functional) have a greater impact in achieving success Organizational, came conclusions to confirm this relationship, it emerged that the department heads and the rest the sample surveyed have done characteristics leadership in achieving efficiency in the College of Business and Economics research sample, it has emerged that positive change was more functional characteristics of mental characteristics in making a difference in the success of the organization

This study aims to specify the factor and variable effecting on organizational through fifty questionnaires prepared for this purpose , depending on (SPSS) to do statistical analysis of data .the hypothesis of the study is : there is a relation ship and effect between some variables and organizational commitment in the employees of al-anbar technical institute .
The study submitted a number of conclusions from them :-
• The sample directed positively o organizational commitment .
• There is a positive and strong correlation relationship among independent variables .
• There is a positive and strong correlations relationship between independent variables and organizational commitment .
Finally the research finished to a number of the recommendations the important of them is that , it is necessary to (ATI) to Focus on organizational commitment to increase the feeling of belonging and stability and accomplishment .

The analysis Breakeven operating and financial leverages is one of the most important tools used in planning function and performance evaluation .Breakeven analysis helps in planning of profits and determine the optimal size production That maximize profits . Also operating leverage helps in decisions making. expansion production and sales in order to maximize profits especially for industrial project of intensive capital .
in order to clarify impact to operating leverage on maximize profits we choose kubaisa concrete factory as a case study..
the results breakeven point of the factory is about 54% form sales which is low that. demonstrating the factory a has great opportunity to maximize profits as the safety margin is about 46% and this means. The factory has a low own risk .
On the second hand the operating leverage of the factory which is (2.2)This means that if the increase is in sales by 10% then the net in come of the factory will increase up to 22% which makes an opportunity to maximize its profits by increasing the rate of exploitation of available work energy especially under the demand for concrete is increasing and the lraq now is produce only not more than 12% of domestic demand which provides through import .

Using the system (ABC) in the banking sector is a relatively new subject, which concerns organizations and banks in some of the developed and developing countries. Naturally, the reason for this interest is the desire to benefit from the various advantages which the system (ABC) offers in measuring the cost of the financial aids, the supervision and having the suitable administrative decisions.
This research aims to explain the use of system (ABC) in banks, and determine its impact on the accuracy and the objectivity of the cost measurements, taking administrative decisions and control of the available resources . practical study on the Rashed bank /Atteffhaa Branch, in order to show the way of measuring the expense of these services. The research ended with group of conclusions and recommendations

The current study adopted a vital subject which is reducing the cost, as one of the most significant challenges that face the organizations in the modern competitive business environment.
Recently many accesses of changes , development and improvement appeared on the field of management thought which gave the various organizations the ability of adjustment with the changes of the surrounding environment, notable among them was the access to Total Quality Management (TQM) during the eighties of the past century as a philosophy of continuous improvement, and the approach to Business Process Re-engineering (BPR) during the period of the nineties of the past century as a philosophy for essential improvement, based on gigantic, revolutionary and fundamental improvements in the performance of organizations.

The reason behind choosing this topic is that (University of Sulaimaniyah) suffering from affording high costs in order to provide indispensable services to the bulk of beneficiaries, consequently reducing the cost in this vital educational sector has become an urgent necessity for using the public fund at the most convenient aspects and thus reducing the exploitation of financial and human resources available and investing those resources optimally.

At the same time, this study represents a cognitive contribution and an intellectual value to be added to previous contemporary academic studies and researches in areas of reducing cost of processes activities using the access to Re-engineering.
What enhances the adoption of the approach to the process of re-engineering is the increasing trend towards the online implementation of businesses. Beside that the information technology plays a pivotal role in the implementation of businesses electronically, and has played an important role in the field Re-engineering processes. This technology provides a lot of potentials such as communications, the possibility of networking, Large storage, sharing of information and roles, the speed to support the restructuring of managerial operations and reducing its costs and increasing the efficiency of administrative work in general, which resulted in discarding many of the activities and processes that do not add a value and developing and improving them.
The study consists of two aspects the first one is theoretical and the other is an applied aspect. The first aspect deals with the methodology of the study, previous studies, conceptual framework, requirements and methods of the access to Re-engineering, beside some of the developed concepts or systems used in reducing the cost, including two systematic (ABC and ABM). The second aspect deals with the description, analysis of the study sample and the stages of building and designing to reducing the cost of operations using the access to Re-engineering.
In the end the some conclusions and recommendations are presented.

Strategic Audit is a system to identify the extent of implementation of strategies and objectives of the unit and how to reach to its goals and objectives. This needs to develop a strategic plan and seek to implement them in order to achieve the economic message of unity and purpose. We will research deals with the concept of audit strategic in terms of its importance and levels and fields and steps of its application and its features, and also includes a survey of the views of a group of employees in each of the Company for Cement North, spinning and weaving factory in Mosul, the General Company for Pharmaceuticals and Medical Supplies / Nineveh, General Company for Sulfur Mishraq to determine the extent of looking to adopt a strategic audit companies in the above mentioned website for the search ends offer a number of results and recommendations of the task.

This research try to discuss the positive effects of productive technical education on : scientific ,education and administrative and financial aspects depending on descriptive analytical approach
The research divided in to two sections followed by contusions and recommendations ,The first reseats in concepts and aims of technical education and PTE .
The second discusses results and reflections of PTE focusing on the fallowing aspects :
Scientific aspect
Education
Administration and Financial aspects

The main goal of a vocational and technical education in Iraq is qualified students and prepare them to qualify qualifies to meet the requirements of the labor market of current and future, and to ensure that most of the graduates on the job, the absence of planning and proper guidance could lead to adverse effects, including increased rates of unemployment and the deviation from the requirements of the real market . if we take the population growth rates in Iraq , which amount to 3.1% with a decrease in opportunities for local investment, it will create a problem represented by unemployment, underemployment and mandatory offset by a reduction in the level of vocational and technical education and not to keep pace with global developments and hence the output of vocational and technical education in Iraq will do not meet the requirements of the market the problem is compounded.
So to be a direct investment in human capital to face the challenges and by affecting the economic and social development the volume of spending on education, and training and scientific research , investment spending is an investment increases the efficient and performance of the human element in the process and improve productivity. To put it adopted a researcher on four Detectives first ensure the entrance of the concept of education and vocational and technical training in Iraq and the location of education and vocational and technical training in the third millennium, as well as indicators of technical and vocational education and its importance and the second topic addressed the importance of investing in human capital and the return on education and intended Baltoima and the role of the sector private sectors in the labor market and the third topic dealt with the reality of the labor market in Iraq, and indicators of unemployment and the impact of education upon the fourth topic addressed the experience of Jordan as a model for research .

The research aims to use some data mining techniques to predict the phenomenon of leakage of undergraduate students using a number of risk factors (important) ( the gender , the attendance , the former grade of students , the educational level of parents , friends , first child , working ) by using the closet nearest neighbor algorithm (KNN).
350 survey forms were distributed among the students of all the stages of the college of administration and economy department of administrational information systems. The forms contained 19 questions.
The variables of the forms and their data took the classification of (C4.5) and CART to compare the results and to choose the best to predict the rate of success and failure of the students who have failed before .
It has also been designed a database for the students of college of Administration & economics , with a computer system related on concerning with all registration affairs.