AL-Anbar University journal of Economic and Administration Sciences

The dependence of most Arab Gulf countries on oil as a basic commodity and as an only source of its revenues for financing their development programs has subjected their economies to unsystematic fluctuations that are being felt in international oil markets, on the macro economies of these countries and on the performance their financial markets.
The significance of this research lies in the relations between the fluctuations in oil market and the performance of financial markets coupled with the desired need for in-depth theoretical analysis.
The research aims at structuring appropriate theoretical paths for the two markets and the repercussion of these fluctuations on the indicators of the performance of financial markets, assuming a positive relation between oil market fluctuation and financial markets.
The theoretical framework consists of cyclical fluctuations; crude oil markets and their relations to financial markets. While the empirical aspects analyze the relation between oil market fluctuation and measuring their impact on financial market performance in those countries.
So far most research dealing with the relations between the two markets, financial and oil, has been conducted in oil-importing advance Western economies with highly developed financial markets. This situation obviously differs from those economies whose national products rely on one major resource such as Arab Gulf countries whose financial markets are still in their infancy.
And in order to examine whether this hypothesis is true or not, a couple of approaches are used in association: the first descriptive one by relying on theoretical studies concerning oil market fluctuations and macro-variables on the one hand, and the focus on macro-variables (including oil market returns) and stock-market performance on the other hand. The second approach depend on these major equations for currency-market indices (MARKET CAPITALIZATION, VALUE TRADED, LOCAL INDEX)

This research deal with using seasonal time series models to study and analysis the monthly data on consumption of electricity in Fallujha city for the period (2005-2010) , whereas this models are distinct with high accuracy and flexible in analysis time series .
The results of application show that the proper and efficiency model for representing time series data are the multiplicative seasonal model of order :
SARIMA(1 , 1 , 1)×(0 , 1 , 1)12
According to estimation results of this model done forecasting to monthly consumption of electrics capacity for two years ahead from the period Jan. 2011 to Dec. 2012 , these values show a harmonic direction with the same original time series.

Small and Medium Enterprises (SMEs) constitute the backbone of an economy. They not only provide employment and, therefore income opportunities to a large number of people, but they are also at the forefront of technological innovation and export diversification. The banking sector - specifically commercial banks and specialized banks - have several ways to get involved in SMEs finance, ranging from the creation or participation in SMEs finance investment funds, to the creation of a special unit for financing SMEs within the bank.
This paper aims to shed light on the experience of Iraqi commercial banks in financing SMEs and under policies of the transition from the planned economy to the economy based on the forces of supply and demand. The available data show that there are two channels through which the financing of SMEs by Iraq commercial banks, the first channel is through the Iraq company for bank guarantees, while the other channel is the Iraqi company for financing SMEs. Which reflected by increasing the volume of loans funded by commercial banks, the total gross loans are approximately 40 billion dinars, and is expected to double in one year based on current monthly growth.

Iraqi economy is considered as adrivers one inspite of the domination of oil sector on the gross domestic product . Iraqi economic suffer form structural weakness in all sector because of the weakness of Policies and programs that implanted in recent years war and sunction have acleare effecteps On the Iraqi economic and its apility to grew Macro analysis concedredas as an important Which enable the planer to see the reailty of economic This research concurred With macro economical policies before and After invasion.

This research deals with the effects of devaluation on some economic variables ,especially ,transfer of capital among the countries in the world.
It was selected three countries : mexico,Pakistan and Kenya, as a sample for this research .These countries devaluated their currencies at defferent times .
So, this research explans the effect of a devaluation on some economic variables before and after a devaluation

Occupy a distinct importance of information in today's world, given what happened from a massive revolution in information technology and telecommunications cast a shadow on the work of public and private organizations alike.
Of facts that have become a reality is that management, in essence, decision-making process as a decision-making an essential and important management functions known (planning, organization and command and control), which became the decision-making in the opinion of many scholars of management and essential function of management functions and linked planning.
The importance of this issue of the role and impact of information to support managers when making strategic decisions and operational task in their organizations, and the importance of information in reducing the reliance on intuition and guesswork when making major decisions in the organization.
The main objective of this study is to highlight the impact of information in management decision-making in the Directorate of Municipality of Ramadi.
This study has been applied on a random sample by 109 employees from the Directorate of Municipal gray out of 532 employees, accounting for 20% of the research community.
Was the adoption of a measure of the Likert five-year and the use of statistical methods (arithmetic mean, standard deviation) and percentages for the analysis of data on the main themes of the study.
The study found the main conclusion is that the rules and regulations and laws is one of the sources of greatest importance in the collection of information required in the management decision-making in the organization researched.
The most important recommendations were centered in the use of databases and new technologies in the field of information because it provides the time and effort and money and support for administrative decision-makers in the organization.

Poultry meat is the best alternative to red meat, the volume of demand has increased due to population increase and improve the level of income and relatively high prices of red meat, but that domestic production is unable to meet the increasing demand, forcing the state to allow for importing a large quantities of these goods, the annual demand rate for this commodity has been estimated for the next five years up to (408000) tons per year and estimated the size of the gap between expected consumption and domestic production is expected only (300000) tons per year, which requires increased investments in this area to ensure the needs of citizens of the local production instead of importing them from abroad . therefore , we have conducted a study of technical and economic feasibility for a project in the production of poultry meat to be placed in the hands of farmers and investors to take advantage of them and encourage them to invest in this area. I have shown the evaluation criteria from the standpoints of business profitability and profitability of national feasibility of investment and the weakness of the risk, it reached the payback period (2,7) years, and the simple rate of return is (31%) and internal rate of return (35.6%) and social rate of return is (25%) and sensitivity analysis showed that the degree of risk is weak , since increasing the values of the factors affecting the project by the (10-50%) or decline the same percentage does not have a great impact ,so that the evaluation criteria and in particular the net present value of the project to be a negative value , which indicates that the projects produce white meat has high profitability and low risk , and this project is very important and we should encourage to investment in it.

The results indicates to knowing the effect of the monetary variables presented by showing the money and the real variables expressed by Gross Domestic Product (GDP) The Current variables from these are the governmental expenditure and the Exchange Rate variables, on Inflation in King Jordan through Period (1970 – 2007)
The study uses the test of the unit root to limit the degree of the integration for the variables, and method of Johansson for the mutual integration to test that there is an equilibrium relationship between the variables.
These variables are (Inflation, Exchange Rate and Governmental Expenditure) integrated in the first class, so that; there is an equilibrium relation between these. Variables in the long range. In analyzing the differences and the immediate response, shows that there is a direct relation between them. And the direction of the causal relation of these variables to the inflation.

Given the important and vital role played by the Foundation of the Arab Fund for Economic and Social Council as a source of financing for development has attracted the attention of Arab specialists and researchers in many countries.
The research aims to clarify the importance of financing operations carried out by the Arab Fund as a source of financing for development in the Arab countries, and analyze the nature of loans to Arab countries and indicate the role of the institution in the financing of development and investment in Arab countries.
Has been the adoption of analytical descriptive method in research based on the analysis of data on the evolution of the Financial Operations of the Arab Fund and the Foundation of the reports of some international organizations and bodies, Arab, and Arab Fund annual reports.
As we have tried in this research to shed light on the financial problems in some countries that did not use loans from the Arab Fund are optimized such as corruption of the administrative and financial located in those countries, which led to the accumulation of debt and become accepting all the terms of loans from
developed countries and other financial institutions

Collected data from panels agricultural pilot in the Faculty of Agriculture - University of Baghdad singled to study two types of fertilizer, measured (Tun / h) represents the first factor A, and the measurement (kg / h) and a second factor B, and predict [ number of plants - measured Weight (Ton / h) - Weight (kg / h)], was conducted from the Factor experience of grades ( staff ) and three dates and four replications .
The research aims to diagnose an error in the retail phenomena, multidimensional analysis of variables based general linear model-based single - variable and vice versa.
The theoretical side of the single-variable analysis of variance theory based (the balanced design) with repeaters, and multivariate analysis of variance-based methods (Wilkes Lambda, Pillais trace, Lawley – Hotelling Trace) and has been approved method of (Hotel ling's trace) in the application by statigraph program.
The results of tests of the moral influence of workers and their interaction at different levels of confidence between single and multiple, which requires a formula to make sure the design data according to the fractional began phenomenon as the "choice based on the assumption of the wrong statistical method in accordance with the requirements of practical.

The relationship between fiscal policy and financial and administrative corruption of important issues and vital, through the analysis of the impact of that relationship has been approaching the subject from both sides to ensure the first position of fiscal policy between the economic policies through their instruments, represented by taxes and government spending and public debt, deposits of economic and social development while ensuring The second administrative and financial corruption and the corruption was complex and complicated phenomenon, which exists in all sectors of government and private, is why the different means of crawling inside the communities and re-produce itself.
Research hypothesis: - Find assumes that there is a causal relationship between the overlapping corruption and fiscal policy, represented by Ppaduadtha (overall revenues - public expenditure - the surplus or deficit of the general budget). As well as for his research on indicators of corruption in the Egyptian economy
The research aims to the corruption indexes in the Egypts economic_ in additional to notifying the relationship between the financial policy and corruption . The research by pothesis that there is a casual overlap relation between corruption and the financial policy. The method of the research includes two elements. First is the theoretical one, searching the concepts and the types of the corruption. The second assumes to using the analysis of the vector Auto Regression ( V. A. R ) to find out the casual relations between corruption and the financial policies. The results shows that the best casual relations may be achieved by temporal retardation for two years, where showing that there is a casual relation from the general revenue to the managerial and financial corruption, The is the increases of the general revenue causes the managerial and financial corruption while there is no casual relation between corruption and other total variables chosen.
The study recommends to the importance of emphasizing on the special studies corruption, and there is more probable chance for the universities and the researches centers to face these matters.

The main objective of this research focus to build and test a model explains the role of leadership styles in the phenomenon of Organizational Politics proposed by researchers in the light of the review of the literature relating to the Variables of research, to study the research problem that was diagnosed role of leadership styles in determining the level of Organizational Politics located in the organization discussed in the context of the regulatory process , In order to achieve this goals research are presented an offer in theory of the literature on the concepts (patterns of leadership, and Organizational Politics), after the organization of systematic hypotheses logical embodied default specimen, has been tested a number of statistical methods adopted for the analysis of data collected in the light of the response sample of Agriculture Department of Anbar numbered (48) questionnaire designed for the purposes of research, The results provide most of the research hypotheses, which was the most prominent of a correlation significant morale among the leadership styles and Organizational Politics, as well as the positive and negative patterns of leadership on the rise and fall of Organizational Politics.

The process of extinction nondesiring behaviors workers did not isolation an important of managerial leaders in study field position, then through this measurements there are a good attitude in field that concerned with depending of measurements and diagnosis of non wishing behaviors worker, this stated that leader's motivated to recruitment many methods that supported with extinction as well as contribution of agreement from researchers', then availability cognitive. The process of non wishing behavior constraint and extinction that can field the movement of leaders.
The study reaches many conclusions, the most important of these are:
The measure of organizational intelligence for managerial leaders is give availability share to involved and extinction of nondesiring behaviors worker's in position study.
According to above conclusion the study suggest many recommendations.

In view of the relationship between the accounting and auditing by that any accounting operations must be accompanied by an audit to confirm them and to give technical opinion neutral in, Therefore it was necessary to be created several attempts to research in determining how professional by which to audit the financial statements relating to contributions from business organizations in solve the negative impacts on the environment resulting from the exercise of business organizations for their various activities.
Accordingly, discussions dealt with identification of a set of requirements that could contribute to an environmental audit of the financial statements and how they have been through to that data related of business organizations practices to bear of their responsibilities towards what caused the damage to the surrounding environment that are within its scope.
The researcher Has been reached on a set of findings and recommendations including: that the auditing standards generally accepted represents a set of instructions can be guided by the auditor in the performance of his work and judging it by owners, and its general concept is no different when you rely on for any types of auditing can be performed by the auditor, including environmental auditing, and therefore, the verdict on the performance of the environmental auditor through the general, standards of field work and standards of reporting , requires:
1. the focus on environmental impacts and to identify all the related matters of accounting, administrative and legal by the auditor is both theoretical and practical, which could contribute to increase his expertise in this area within the modern profession of auditing.
2. The expansion in the auditor duties to include audit of the environmental impacts of the economic units activities in the light of a managerial policies, laws and legislation, and what you need objective evidence and accounting treatments of their own.
3. it should includes the auditor report clauses of the results of the environmental audit and his opinion in the light of the accounting principles generally accepted and the extent of stability and continue to apply and contribute to give a clear picture of all the entities that can provide them with the auditor's report on the commitment of the economic unit concerned laws and regulations relating to the environment and their impact on unit activity and economic continuity in carrying out its activities different.

The current research focuses on evaluating the performance of the investment portfolios using a scale of risk adjusted return, according to Sharpe ,Treynor and Jensen, indicators it covers up the period of 2009, and requests to achieve the selection hypothesis Find 116 companies to discuss the contribution as a sample shares are traded on the Amman Stock Exchange by 13 companies representing the banking sector, 10 companies representing the insurance sector, 57 companies representing the service sector, and 36 companies represented the industrial sector.
The research has based on the premise that (Result of measuring the performance of investment portfolios to achieve the best results and access to accurate and objective measurement). The research concludes to many conclusions including:
Most fluctuations in stock prices of companies in the four sectors are not linked to the market, but the resulting from other factors, as well as, the decline in the monthly rates of return reflects on the market portfolio showed a negative value and do not enhance corporate revenue generated additional revenues do not cover the low returns on a regular market.
The research also concludes that the use of risk adjusted return measure of trade-offs between investment portfolios is the best use of risk and return separately. The results of the analysis showed that there are differences in evaluating the performance of investment portfolios, according to indicators of Sharpe, Treynor and Jensen because each indicator focuses on a particular aspect of risk.

Work accidents considered as an important problem that the state Co. for Refractories faces .
This study aims to know the most import and factors that cause work accident inthis company through studying and analizing this problem in this Co. depending on sampling included (40) accidents forms for the period 1998-2002 .
This research discussed the nature of work accidents in this Co. and their year number . Also Showed distribution of work accidents according to :-
Departments , type of accident , its location Human body , age and education level .
Finally conclusion and recommendation the researcher belives that they will contribute to build effective safety program for this company help to pervert work accidents

Universities have a very important roles in developing countries and achieving their scientific and educational goals . Academic Staff within these Universities play an important roles in achieving these goals . Therefore, they should have a great deal of attention from their superior to improve their work environment in order to achieve a high level of Job satisfaction . Satisfaction leads to high moral spirit and then improving the level of performance. From this point of view the researchers choose the University of Anbar as a field of research. The sample contains teaching staff within the University . 150 questionnaires were choosing and analyzed by using Spss & Minitab statistics programs and the results showed a good levels of satisfaction for these staff this levels differ in according to the variables examined . The results also show a significant correlation between satisfaction and the individual features.

The intellectual capital and it`s development in most industries is important and necessary to enhance the competitive advantage of the company by raising the skills and capacities and capabilities necessary for innovation and technological proficiency, where the use of technology, the ruling requires the increased expertise of staff and his mastery of his performances, as well as to drive innovation and contribute to the process control of the national innovation and works to improve productivity, and to raise the level of performance or proficiency will lead to the result of better use of available resources, worked to reduce the costs of activities and products and thus increase the profitability of the company.

The basis of economic developments and the expansion of the practice of manufacture activities and trade, has expanded the role of accounting as a tool to ensure the circulation proper wheel of development through the translation and control of economic activities of organizations, the use of information and analysis has enabled individuals to realize the reality of the world in which they live, they need the information for the purpose of the right move in their daily, whether that information concerning aside economically or socially or whatever aspect of life, do not stop at this point, but that the basis of the work of any organization of business organizations is the information because most decisions in the various administrative levels are making and taken in the shade, it is that increase of knowledge decision makers and reduce the risk of uncertainty and even contribute directly to determine the best alternative from a range of alternatives available to the other, and became such an urgent need for information must be obtained for the purpose of ensuring the survival and the continuation of the organizations. It is well known that accounting privacy in this matter are those that prepare and submit information (quantitative and non quantitative), through financial reports to those levels, and as long as it is directed for internal purposes, the preparation will be the responsibility of the management accountant in the organization, and to be able to accounting to meet these needs shall practitioners adherence to standards of business ethics as a prerequisite for the submission of accounting information in the form of management which can carry out its functions to the fullest, the failure in the system of management accounting (or any system) can destroy all the efforts of the organization in achieving success and progress.

The present paper aims at calculating the mean of student staying at the dep. Of math. College of education for pure sciences- university of Anbar before awarded the B.sc. in mathematics. This mean can be used in estimating the number of graduate students in upcoming years.
The absorbing Markov matrix was used for that purpose. Results have shown that 88% of first year students can get the B.sc. in mathematics, 97% of second year students, 97% of third year students and 99% of fourth year students.