AL-Anbar University journal of Economic and Administration Sciences

This study revolves around the importance of Six Sigma Strategy in the recognition of organizations’ competitive advantage which is a main element in avoiding competition threats and turning results into sustainable profits. In order to use Six Sigma strategically in an applicable way, organizations or companies have to do more than just managing Six Sigma projects like developing solutions for problems and making decisions efficiently and effectively which can be a source for a competitive advantage when merged into the strategy of the organization.
The research sample comprised a group of doctors in government health institutions on different administrational and functional levels in the Fallujah where 30 questionnaires were used to obtain the necessary information.
The study concluded the Six Sigma incorporeal impacts on diagnosing organizations’ competitive advantage dimensions and it finally recommends adopting the Six Sigma tools in their internal operations .

This research aimd to measuring the level of managerial change in the college of Administration and Economics University of mosul , according to the lecturers perspective .there are four areas of changes in the college which involves technical ,human resources, laws and regulations and organizational structures ,in addition the research attempt to measuring the effects of many personal and carrier variables such as (experience, scientific degree ,position on managerial change)on managerial changes. The research sample consists of (100) lecturers were selected as a random sample and the research based on descriptive method while questionnaire was used as main tool for collect data. The data processed using descriptive statistical tools such as (mean, mathematical average , standard deviation and percentages). The research results were shown that ; The managerial change level in the college were very good although there are variance among these areas( poor in human resources area, very good in laws and regulations and good in both of technical and organizational structures areas). The results show that there are statistical differences on changes level according to position, scientific degree and experience variable depending on research results many suggestions introduced the major are: that necessary involvement of lecturers that have experience and position and scientific degree in changing the laws and regulations as well as and care with technological

The organization working to effectiveness of tacit knowledge to build its core competence through teamwork empowerment and personal effectiveness of employees. From this arises research problem about recognize extent of tacit knowledge holder for them knowledge level and its important in building of organization core competence began from building employees abilities and effectiveness results , in addition work to efficiency of leading ,communication & affect , and competence of organization to solve problems and make decisions . In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods .the major results are: the tacit knowledge is relations and affects in core competences.

This study aims to diagnose the reality of the development process in the Iraqi environment, through the application in the Ministry of Higher Education Department of (R & D) and the Ministry of Planning (National Centre for Management Development and Information Technology), comparison between them. Which is one of the key Iraqi ministries.
The study identified a problem in a number of questions including: What is the level that the two organizations in adopting modern methods in the development of human resources?
In order to achieve the aforementioned objective of the study and answer questions about the problem and hypotheses, the study applied to a sample of (80) respondents, were identified as mentioned in the light of the percentages of the population of the study and the (25%) as a sample representative of the population of the study.
The questionnaire used a single data collection tools and information, along with personal interviews and field cohabitation of the two organizations. For the purpose of analyzing data and information the researcher used a number of statistical tools such as: test (men-wit), the arithmetic mean, Pearson correlation coefficients, (t), and (Z) test and standard deviation. And implemented the means mentioned on the computer using a (spss) program .

After the development and the great change wrought by the dynamic environment appeared many variables raised the ire of researchers to synthesize and create a distinction between organizations competing in the field of competitiveness, so eating this research variables task appeared on the surface of the competitive environment for the purpose of knowing their role and importance in contemporary organizations, monitoring is environmental reflect a true understanding of the organization for internal and external environment and analyze its strengths and weaknesses, reflecting the investment opportunities and avoid threats. The supportive culture illustrates the values and beliefs and ways of thinking and organizational behavior that are a common denominator among the members of the organization. Organizational and creativity refers to the ability of individuals in the organization to create new competitive ideas, whether through the creation of superior product or service unique to attract customers and thus market share large organizations, which converts to a leading organization in the market.
The research of four chapters, was the first of which is the research methodology, which includes a problem and the importance and objectives of the research, while the most prominent hypothesis is the presence of correlation and the impact of positive between each of the environmental monitoring and culture supportive with in the creativity Organizational, sample chosen purposely to group managers of the Rafidain Bank branches in the city of Baghdad numbered (47) director, in the second chapter the conceptual framework of the research which was explained variables, the main research, while specialty third chapter on the practical side, which ensure the achievement of the research hypotheses, has emerged as the most important findings in Chapter four is the presence of an active role for each of environmental monitoring and supportive culture in the promotion of creativity and Organizational change actual events in this creativity.

The need for adoption of scientific ideas and their translation into practical reality becomes very necessary . So , the recent study was built on an analytical approach supported by paractical applications to obtain the required results for production of vinegar with no ignorance the economic part as possible . The study was started from a hypothesis implied that the economic evaluation of the investmental project aims to give the investor a freedom in chosing among the available chances according to scientific bases and standards which assured overtaking obscure and cloudy situation and anxiety which seduces his mind to make him more tranquil and able to adopt a studied scientific economic approch in order to clear the vision ahead him to be more realistic in making suitable and right decision to reach the best alternatives which minimize Costs and assured the best economic returns. The recent study determined. essential requirements and necessary costs (investmental and working) in addition to hand workers necessary for the project. On the bases of above mentioned ,economic evaluation was done .The study revealed that the net annual incomes reached 382.16 millions dinars , neutral point was 1352.25% ton0, the total additive value was 456.96 millions dinars and the net additive value was 409.16 millions dinars .The study showed that the average of simple income was 51.85% ,return of invested dinnar in the project was about 52% and the period in which the project could recover its investmental costs was about 21 months . It was shown that even when the prices of production requirements (which represented 22.67% of total costs of the project) are elevated 10 percent , suposing stability of end product prices , the proposed project stay profitable with reasonable return average .The study offered a group of recommendations which could be necessary for couraging investment in this field .

The research aims to link commercial banks to central banks is a direct relationship where comes the role of central banks leading role in formulating and implementing monetary policy, as well as commercial banks in the financing and development of national economies through its banking system.
Where research focused on the use of data Iraq's commercial banks for the period (1995-2007).
The researcher presented a set of conclusions: the rise of capital in commercial banks, the fact that Iraq's work is limited in granting credit, not for other purposes that are more expanded in various areas of investment in the financing of economic activity as a whole.

The paper aims to study the economic feasibility of the proposed cement project in Anbar province with annual production capacity of one million tons, We applied many of the criteria of financial and economic feasibility studies of proposed like, the return on investment, payback period, net present value and sensitivity analysis.
The results showed that the net present value of the project 174602486 dollars, the high positive value confirms the feasibility of the project. The rate of return Internal rate of 26% is appropriate, demonstrates that the project economically viable and that it is bigger than rate of interest. Sensitivity analysis Showed that most of the factors of the project is weak impact on the economic feasibility of the project factors (cash flow and useful lives) are the most influential factor on the profitability of the project, but the impact is very weak because the cash flow impact on the net present value in the case of falling by more than 53 %, and the useful life of the project if it affects it has dropped to less than four years, which is weak assumptions occur. Beside that project contributes to the reduction of unemployment , support balance of payments of Iraq and achieve savings in foreign currency up to $ 100 million annually, and contributes to the gross domestic product, up to $ 62 million annually

The human resources are considered the most important resources of wealth in any country regardless of the degree of its urban development and economic growth. They have a prominent role in any activity, in that they directly affect the developmental attitude and the application or commence of developmental plans. This effect comes through the numbers of laborers and their types. Thus, they became the subject of a vast number of researchers with all different specializations. The contribution of the economists in the study of human resources and labors is implied in the exploration of population number and labors, the change and differentiation of their characteristics in time and place and their direct effect on the economic activity . so, the study aims at knowing the statistics of population and labors in Al-Anbar governorate for the period 1997- 2003 and explaining the differentiation among labors of the major administrative units level and the minor ones of the whole economic activities It is hypothesized that the clear differentiation in the distribution of population and labors in the different provinces and regions of the governorate. The researcher reaches number of conclusions and recommendations. Finally, it is of significance to say that Al-Anbar governorate lacks the studies which tackle the number of population, in general, and the labors specifically . This study are depended upon the statistical of population in 1997 .

Spread in Iraq in recent years the pattern of protected of cultivation using greenhouses , as has been the creation of approximately 2800 plastic house in Anbar province during the years 2009 and 2010 which are prevalent in most districts and areas villages of the governorate for the purpose of knowledge production and economic efficiency of the agricultural experiment , the selection of a sample of 30 agricultural field consisted of 52 plastic house located in the district of Heet and surrounding village , including 12 field supported by the state and 18 field did not the supported .
And has made clear that all the evaluation criteria for these field of economic productivity and efficiency of economic .
And to encourage investment in this area because it is particularly important at the present time due to the adoption of the Iraqi market to import , we have to prepare a feasibility study for this project , as the study showed that these projects are characterized by good profitability and relative short recovery period of not more than 2.5 years old and internal rate of return IRR of the project up to 40%and the low degree of risk as the increase or decrease the project by factors of 10 – 50 % does not affect the evaluation criteria remain as the economic feasibility of the project list . Therefore, we recommend investors to invest in this area .

Heet city is suffering from a considerable lack in the matter of the size and distribution of the teaching services presented at the intermediate and secondary schools. This lack is the result of weak planning over the time and the absence of future plans that takes into account the increased growth of population of the city under study despite the fact that the teaching services are considered the most important services in the community since they represent the base to the following learning stage(university level) with reference to the future of human beings and their role in our everyday life. This study sheds light on the efficiency of these services and their distribution among the various districts in Heet city and reveals that there is an arbitrariness in the distribution of these services since there are particular areas that are completely provided with these services and another areas that are not. Consequently, this may cause many social and economical problems if it is not handled in a form that suits the present size of population, the average of population growth in the following years and the increase in the human need to these teaching services.

The cost Information described as one of the important resources relied upon by companies in implementing the tasks of planning and decision-making and control activities, as well as performance measurement and evaluation. The administration also need appropriate costs information for strategic decision-making and management of crises, according to a scientific basis based on adequate information, especially after it entered into the environment of industrial production systems are managed electronically, such as a modern production system ,Juist in time production system (JIT) and computerize integrated manufacturing (CIM), where he accompanied such systems change in the management of production processes, this change reflected on the type and importance of the costs information, as the traditional information, including no longer able to keep pace with these changes adversely affecting the degree of fitness was to apply an impact on the cost management strategy, appearing continuous improvement (Kaizen) and the value chain and value engineering and the theory of constraints and comparison of reference and other philosophies of management costs, the impact of the use of those philosophies in generating appropriate costs information contribute to the solution of industrial crises. And it will address the researcher changes in the industrial environment and the impact of modern philosophies to manage costs and their implications for crisis management industry through a prospective study in a sample of industrial companies in Nineveh.

Most developing countries face many risks such as financial crises due to that the public budget is considered one of the most important defense lines used by state to confront risks as severe fluctuations in prices likgg oil prices, gold prices, and exchange rate and their serious financial, economic, and social consequences that may stay for years and in many countries.
To know the risks impacts in financial crises on regional and Arab budgets administration and its adaptation possibility through restructuring some items of expenditure during recent financial crisis in 2008 is considered the essential purpose of this research.
During the occurrence of crises, the means and policies forfeit their economic and financial efficiencies and inter in aimless insurance stage due to lacking of administrative and financial experts in dealing with crises in developing countries, as well as fragility and newness of economies in these countries. In taking place of crises the administration of which is transferred to international institutes in particular the administration systems of financial crises. i.e. that government and state would lose its sovereignty, decisions and became an implementary instrument for decisions of international Monetary found.
By accurate reference to the most notable consequences of recent financial crisis (2008) and the means submitted to avoide these aftermaths by governments of these developing countries what is predictable through financial indicators for before and after the crisis, the possibility of occurrence of stagnation crisis is very conceivable and the frequency of these consequences and there irregular behaviour will accelerate the occurrence of the crisis.

Factories face many managerial problems that is because their size of production units which diver –gation of their product which quested the complexity of control this explain the need of cost Accountant which considered the main resource of in formation and data and control management that supply all management level in exaet time to allow all unit to do all their jobs probably and efficiently. As an example of this data is that concerned with production scrap for the effect of this scrap on the cost production inspite of the importance of its need but the highness of cost from the standard quantity allowing to inevease the general cost production under manufacturing and increase the level of profit and decrease of production cost of company weight decrease so it must be distreet production scrap value the first step treatment production scrap exactly by district scrap quantity in weight or by numbered or any another way and reportes or state ment by preparing exact cost comparison with its real restricted by weight or standard cost this step help in measuring the level of performance in addition of the try of cheat to avoid stealliny most in industrial company have special account in scrap, The second step is the treating it by accounting ;but the question her when the treating occure?
-is it by discover the serap or by buying it when the companies be sure of production cost accounting right way according to request of Battery Manufacturing of general company in treating scrap problems in it which it suffering before events occure on dearly loved country ;So this research set up just for sources depend on treating scrap production which has large effect on cost production ;

The research aims to determine the relation ship and impact between the indicators of operational Performance and stock prices in a sample of the Jordanian industrial sector companies registered in the Amman stock Exchange, The search covered the period of ten years for the period (2000-2009 ) and the research aims to identify the performance of financial and operational and the most important indicators and the size of the relation ship between indicators of operational performance and stock prices to achieve the objectives of the research the research depended on the test of the hypotheses there is a significant correlation between indicators of operational performance and stock prices and there is statist is ally a significant impact between the indicators of operating performance and stock prices , The research reached there is a significant correlation between indicators of operational performance and stock prices and there is a contraction the impact of indicators of operational performance in the stock price of companies related to the research sample.