AL-Anbar University journal of Economic and Administration Sciences

Objective of this research is to analyze the items of revenue and costs to demonstrate the economic efficiency of the suppliers of labor and capital, as among the basic resources that contributes to the success of any economic activities in the event of employing and use of optimal use, and here was the use of some of the measurement criteria to identify the economic efficiency in such This type of livestock projects (fields fattening lambs), which is one of the important contribution of the provision of part of the routine animal through the production of red meat
And in this research were selected when you search in the district of Heat to a random sample from the fields of fattening lambs and distributed a questionnaire prepared for this purpose on the owners of those fields that included 13 field. And for the purpose of ensuring the accuracy of the data was the distribution of these fields into four categories (stings) (20-50), (60-100), (110-150), (160-200), respectively... The results showed that the proportion of variable costs formed 86% and fixed '. costs 14% v` tl:e total costs. Fields sample and showed the results of the economic criteria used in assessing the efficiency of resource use for the fields fattening Aljmlan and actress (b profit, net cash income, net farm income, return on Farm Management, return on working farm, gross value added, net value-added, return on investment dinar can afford, period of recovery of capital and quantity of production at break-even point).
The results showed that all categories of the research sample showed positive results and was the most efficient is a category (160-200), which followed in the important category (110-150) and while the achieved category (20-50), (60-100) is an indicator a negative return on farm management only where it was clarified the reasons in the body of research. As for the Dinar investor return wass mixed simple differences between the category and the other, either a standard recovery period was the capital (2.26) (2.11), (0.9) and (0.54), respectively, also excelled category the third and fourth in a time of recovery. This has shown the standard amount of output at a point clear advantage to the second category, and the third to overcome a point about the profit and which formed the quantity (5772 kg), (3746 kg) and the difference between production achieved and the output at a point when the fourth category and the third investigator quantity (3850 kg) and (3369 kg), respectively

The current research aims to effect the activity of financial and montary policy on the real factors in economy. Throughout the development of economics, most of economists have not confirmed the Monetarist and Keynes, their theoretical accounts confirmed the activity of funds in economics, but the difference is in the range of possibility that the money may affect in it. The Keynes demonstrates that funds have their own effect little in a short range, while the Monetarists realize that funds have a large effect in long term and neutral in long time, thus, it is referred the activity of money in economics for short term. The study divided into two parts; the first is the theoretical implication that have the notion of the fund effect and the neural role. Mechanism that the funds may affect the economics, this can be seen in a literature review of the most scientific bases, whereas, the second part of the research the econometrics needed to activate the hypothesis. This can be done through the application of time sequence of Jordan from 1966-2010 by Granger Causality test and vector auto regreter, and this has confirmed the activity of the research.

Experiencing the World's Cities of the problem of providing services and especially the problem of water supply, which is a global phenomenon increasingly severe in dry areas and cities far from the river as the water is the most important resources needed by humans as life itself. Came this study to assess the quantity of drinking water processed for the city of Ramadi, where equip the city with water from the Euphrates River by water project Ramadi, the great, which is located on the river directly. and convey the water after the liquidation process, purification through three pipes boss tanker water, and then branching out into the city. The researcher method of field of study as well as sources and references to obtain information and data processing service the subject of drinking water for the city of Ramadi,
The research is divided into four themes dealt with the first axis the concept of evaluating the efficiency of performance and take the second axis, land uses and human factors affecting the distribution and consumption of water and take the third axis processing drinking water and its impact on the expansion of urbanization of the city and came fourth axis to assess the processing of drinking water for the city of Ramadi, and projections of future demand for of drinking water. The researcher reached a number of conclusions concerning the study is not matching the drinking water processed for the city to quality standards adopted for contamination with bacteria of the colon. The production of the water they amount to 72% of the capacity of the project design, enough in theory fulfill the needs of the city at the present time , and the needs of the future city of drinking water, they fall outside the current production shortfall of 12% of the city so the project needs to rehabilitate to reach the design capacity to produce potable water to fulfill the needs of the city. In addition, shortages in access to drinking water and experiencing us a number of neighborhoods of the city caused by the lack of distribution network to meet the needs of the neighborhoods of the city drinking water, caused by the pumping system, adopted in addition to the lack of rationalization in the consumption of water .

Unemployment is considered as one of the most important and dangerous economic and social problems faces economic and societies of developed and underdevelopment countries as well . Its effects differ from country to another . Therefore , scientists try to study then analyses these effects separately .
Iraq economy faced Unemployment rates resulting from two wars and economic blockade ,Finally , the foreign invasion in 2003 , pushed Unemployment rates to the highest levels . Iraqi people suffered from Unemployment become the largest and most complex issue The Iraqi army , security and civil institution founded in the post .
Occupation era, led to severe un equilibrium in the labor market . Iraqi economic was disabled in term of investment, and was parlaysed and it failed in new labor power which led to increase rates of Unemployment .
This study attempts at sheding lights on the problem and explain its causes . The study also suggests some solution for Unemployment problems and lessen its effects .

The cultivation of wheat under sprinkler 1rrigation of modern agricultural practices in the providence 0f anbar .Given this experience of modernity ,the farmer are still in the stages of accumulation . Therefore this study aimed assessment and analysis of production functions, according to the quality of irrigation water and the product was grown and the commitment of farmer's dates recommended. Dummy Variables is used to examine the impact of change in technological levels through the conversion constants of fictitious variable and its impact on fixed technology.
Show the elasticity 0f production function (0.622). meaning that the function in the stage of decreasing return to scale , and change all resources of production by 10% followed by a change in the production 6.22% the maximize of donum productivity in the case of restricted cost at 300 thousand I.D. spent on donum its allocated 79 thousand to buy fertilizer and 39 ones irrigated and 172 thousand I.D. spent on other factors of production including the allocation of depreciation .The use of these levels to maximize of productivity in donum and its increasing as improved technological level . Shows that the quantities of production resources that maximize profits farms its vary from technological levels to another .as varied the amount showed be allocated for fertilizers from 63.5 to 105 thousand I.D. at lower-level and higher and ranged from the number of irrigations 32-49 and ranged capital optimization 138 -213 thousand I.D. . The contribution of production resources in the composition of production as was the contribution of fertilizers about 25 % and the number of irrigations with 13% of the production and contributed capital expressed "for the rest of other productions resources" at 62 %. expressed "for the rest of other produ

This research aims to study and analyses the globalization effects on the added value for the transference industry in Arab countries (the member states of the World Trade Organization), in two periods . The first one is before the globalization (1980 – 1995), the second one is after the globalization (1996 – 2009) .
The research depends on the connections style between two basic methods, The first is a descriptive, the second is an analytical method depending on the index values changes according to the temporal dimension, expressing with the years if that before or after the globalization, The study concludes that there are a positive effects for the globalization on the added value index for the Arab transference industry, which can be contribute in raising the averages of the Arab transference industrial growth, It provides an appropriable and proper climate for the industrial investment . But although of that the averages of the growth that achieved in this index, stay modest relatively compating with the foreign member states in the increase of the implications of a climate of the openness, the globalization and the rapid development climate that the world witnesses in all the economical fields especially in the industrial sector, there fore the matter required developing the competitive abilities for the local products and accompanying the development in the world markets, In addition to quick of transformation and settled the technology and adopted with the legislation and the new of the organization, We should not forget the development, ability and skill of the laborers to provide the sources and investments in the sector of the Arab transference industries

Borrowing is considered as one of the usual methods of funding in most companies, according to the number of variables including the size of the company and the nature of the activity it performs, as well as the possibility of fulfilling their obligations on time. Moreover, the increase in company borrowing leads to the increase in financial leverage as well as increase of risks accompanied. But it directly affects the right of ownership through higher earnings per share in the company.

The theoretical side of this study aimed at understanding the main concepts of financial leverage and average of its effect to the earning of share and the structure of capital to reach to the optimal structure of the capital.
The study relied on a number of hypotheses to test the relationship between financial leverage from one side and the systematic risk, the overall risk and the earning per share from the other side by applying it on a sample of AL-Jordan stock companies registered to Oman market of the period 2005 – 2009.
In order to reach to the results of the study, the method of simple linear regression analysis was used to make test to the hypotheses of the study by measuring the relationship between the financial leverage from one side and each of the systematic risk measured by Beta coefficient, the overall risk measured by standard deviation and the earning per share from the other side.

This research emphasized on Decision Making Process(D.M.P) as the core of the management process beside it is considered to be the mobilized side of the managerial functions for each organizational levels. According to the Islamic point of view however, any function , position, or role should be considered as honesty(All of you are sponsors and each of you are responsible for)-' Therefore, those who are responsible of any of them should be brought to a just for any deliberate default committed by their ineffective decisions. The effectiveness of the decisions ,in other side used to be evaluated according to several kind of criteria ;such as: functional, ethical, and religion fixes or rules Since public interest represents as officially considered to be the holly objective that the Islamic state looking for, the selection , recruitment, and evaluation of decision maker automatically based on the qualified criteria that fulfilled that objective effectively Moreover , in order to take an advanced step toward more useful or effective decisions, the leader or any decision maker ask to participate other qualified and specialized people or some time he be insisted to invite the largest number of people to participate his or her decisions depending on the nature of the situation we face with or based on to what the extent that decision is important or how much serious for the society(SHURA principle).
Since the recent philosophic managerial theories and approaches emphasizing on the "Participation "as a key of the successful decision making process . SHURA, in contrast will be a necessary requirement and a basic condition of the effective decisions and for any kind of development as well Our leaders should know certainly that the past experiences of our Islamic heritage has been proved surely that the SHURA is the only guarantee way of decision making process that resist any kind of corruption and stop any sort of decline beside it works steadily toward ensures the society development and welfare. Moreover, it should be known the greatest civilization achieved by Islamic leaders has been one advantage of the SHURA achievement. Therefore, they should be reminded and may be ordered to apply this kind of techniques in their decisions in the same way that it has been used by our prophet and his followers .
According to this perspective the research has been divided into four main sections ;the first one deals with its methodology declaring its problems, importance, objective, and the research manner The second section provides a smoothing approach and conceptual basis are together forming a philosophic emanation toward understanding the advanced subjects of decision making process explained in the third section.
Subjects such as the characteristics and weakness of decision making models as long with its types are discussed in third section. The third section sharing properly as a reasonable path design to come up with the "SHUAR" principle as an suggested alternative approach for decision making process SHURA concept ,importance and its applied requirements has been discussed briefly in fourth section. Finally the research contained some recommendation for Arab and Islamic decision makers

This Reserch aim to a diagnostic impact of organizational culture in adopting the environmental management system ISO 14001 in the Iraqi environment. through the application in the state company for glass and ceramic Industry. Which is of the important industrial Iraqi organization. This Reserch identified a problem at number of questions including: what is the level of the research company in understanding and application that organizational culture dimensions. standards of the environmental management system. and what is the effect nature of organizational culture in adopting EMS.
In order to achieve the above objective of Reserch and answer the questions about the problem and hypothesis . this Reserch applied of the population contents of (51) persons. if were identified of according to comprehensive survey method.
The based on questionnaire as main tool for collect data and information. The data processed using statistical tools such as: mean . standard deviation . and regression analysis. An executed the thesis results by using computer statistical program (SPSS) were shows that exit of significant impact to organizational culture in adopting the EMS

This search aims to present theoretical framework about evaluating training program process and what extent of it effectiveness ;n achieving its planed objectives for organization and its workers through gained benefits for organization such as : increasing production reduce loses . and the continuous of organization in the work environment through catch sight the continuous changes . their fore , this search emphases on extent of training programs in fulfill needs of employees by different ways and methods. then evaluate by considering methods which have determining criteria's by which we measure the extent of goodness of this methods and goodness of training program in addition to determining some important steps which used as guide lines at the time of determining and choose the kind of program which used in training process . In addition to the previous , evaluation process should be mass take in sense all the components of this program which represent important criteria's when this process is implementing

This research paper include study of the relation and effect of information technology which has variables (such as data base and software ,communication networks) in which the private banks depend on it in relation with organizational performance according to Caplin and Nourtin measures interms of many dimensions such as (customer satisfications ,innovation adoption,development and growning profit indicator)….the study was applied at a sample of (40) managers in three different private banks in Baghdad

The study focused on the important problem in accounting is a defect on the accounting information which is the adoption discretion of the Accountant when determining allowance for doubtful debts and thus the impact of discretion on the final accounts of the facility and the study tried to find scientific methods to predict the A provision for doubtful debts by using the two methods the first is based on regression analysis using the SPSS program and the second method depends on using the
FORECAST function in Excel program.
The study is based on the hypotheses: The use of scientific methods in statistics and software improves the ability of the accountant to achieve a more accurate assessment of the provision for doubtful debts.The study include some conclusions. It is more important: ratio of allowance for doubtful debts is 0.594 in the first method (regression analysis using SPSS), while the percentage of allowance for doubtful debts is 0.588 in the second method (using Excel program) and return the difference between the
two methods to approximate in the first method.

Technology is cost based on the activities of modern technologies the task has been addressed in several studies and research have emerged from the techniques and new tools that will support the provision of appropriate information management, The importance of research through the study of technology costs on the basis of activities as one of the key elements to get to the site a good competitive and profitable, and through access to information that could give accurate perception of the cost of products and activities. as the technology costs on the basis of activities can provide information to assist in the successful implementation of strategic research and development through its focus on the causes of cost, as experience has shown that units that spend large sums of money in my activities of research and development will lead to a lack of product failure in achieving the quality levels of performance obtained by the customer.
The study has a set of recommendations, mainly focusing on the fundamentals of success are cost, quality, time and flexibility, which is reflected in its influence to achieve customer satisfaction and this is achieved through the use of new methods of administrative costs is based on the activities and the administration on the basis of activities.

The current research aims to the appear the corruption especially the financial and administrative corruption , Which many countries suffer from and one of these countries is Iraq. This takes different factors on the activity of controlling system , therefore the research is depended on the evaluation of the controlling of systems of Mosul University the research sample selected to reach t0 the diagnosis of gaps which can be abridge to the effectiveness and spread of corruption . the research has come up with a number of conclusion. The most important is that the deficiencies in the controlling procedures of Mosul University as a research sample. The research concludes to a set of recommendations including the need for legal support for the financial controlling system to take the adequate accountability of means of financial irregularities to be a deterrent to the perpetrators

Integer programming can be applied in numerous business situations. however, integer programming problems are generally more complex and time consuming to solve than linear programming problems.
The aim of this research focuses upon the importance using spreadsheet software package in solving the different models of integer linear programming, this spreadsheet is simplifying in defeating the difficulty opposite to researchers and graduate students who have competence and interest in operations research scopes. In this research we identification four basis of integer programming :pure integer programming model, mixed integer programming model, binary integer programming model and mixed binary integer programming model. After that we take case study for each model and formulate the mathematical model for each case study and so find the optimal integer solution for each case study by using (solver tool) in excel program by presenting different solver windows

The aim of this research is to analysis time series with using (Box & Jenkins) method (Identification, Estimation, Diagnostic Checking of Model, Forecasting) to find the beast forecasting model to the number of patients with Malignant Tumors in Anbar Province by using the monthly data for the period (2006-2010). The result of data analysis show that the proper and suitable model is Integrated Autoregressive model of order (2) ARIMA (2, 1, 0). According to this model the Research forecast the numbers of patients with Malignant Tumors the next two years in monthly bass, so the forecasting values represented the scours time series data that deal to the efficiency of the model.

This research aims to propose a mathematical formula to verify the authenticity of the product of any two numbers are correct, using a scale (9) and verify it using the computer. The research has been divided into two sections , the first section involved the theory part to derive mathematical formula and the other section was the applied part to the formula by taking some mathematical examples to ensure the validity of the proposed formula and using the program for this formula.

This study analyzes the relationship between the Public Budget and the Payments Balance, in the system of macro- economy through the relationship between should be deleted them and finds out the reasons for surplus and deficit.
The attention of many Economists was initially focused on the reasons for the imbalance in the Public Budget and the Payments Balance. There was an attempt in these studies to restore the balance of the Public Budget and the Payments Balance as well and the growing interest in studying the relationship between these two indicators in both developed and developing countries, is added in this study.
The relationship between the surplus (deficit) of Public budget, and the surplus (deficit) of Current Account Balance is representing the Balance of Payments in the Iraqi economy.
Oil revenues are the essential ingredient for both exports and government revenues in Iraq. There was not a natural situation in the economy during the period of the study (1991-2008). In order to determine the nature and direction of the relationship, we must ask:
1- Is there a significant relationship between the surplus (deficit) in the Public Budget, and surplus (deficit) of the Current Account?
2- If there is a relationship between them, what are the nature and the trend of this relationship?
a- A relationship in one direction.
b- Reciprocal causal relationship.