AL-Anbar University journal of Economic and Administration Sciences

Taxes have a great roles in economic in different political and economical systems that is because they representc the main resource of general budget for any state . taxes have another roles in redistripution of national income and achive economic stability especially in developing counting such as Iraq that is because of the small share of personal income with the wikness of taxes system in the countries.
In Iraq were the economical sanction staied for along time and effecting all sectors , taxes may hav a arcet rolwsin seporting the economic especially that taxes have a continues effects. This research is foucaciny on the study of suportiny the general budget in Iraq especially in the sanctions period were the country depending on the oil income which is stopped totally in 1992/8/2 and patialy in 1996 .

The results indicates the existence of balancing relation ship between the variables in the long term and that the bilateral causal relations is a list of the time- frame was lagging extended for two periods, this applies to the movement al spending offered the eaand the rate of the inflation .
The research aims to determine the causal relationship between private and governmental spending and then identifying the limitations that the expenditure in the Jordanian economy for the period 1970 – 2007, by using a model of the regression analysis data A group of the statistical measurement has been used in this area.

The aim of this research is to explain the impact of the Arabian Gulf countries in the refinery& petrochemical industries, with concentration on capacities from these industries, and focus on the developments in all countries in these industries, finally analysis the industrial maps in these countries especially we know the situation of it's in world oil reserves.
Data for the study were obtained from different sources namely organization of petroleum exporting countries (OPEC) &organization Arab petroleum exporting countries (OAPEC).
The main recommendation as follows: industries like refinery & petrochemicals has been played basic roles in developing these countries through exporting the products of these industries to obtain foreign currency.
The data sources for research are opec publications and oapec ,goic and Arab monetary fund.

The thesis aimed to study and analyzed the monthly data of the money supply in the narrow (M1), wide (M2) and widest (M3) accuracy for Qatar State from the period January 1982 till December 2006. That was done because of the most important role in stationary of money, then the economic stationary of the developed and growing states. The student used ARIMA models in forecasting for the coming four years (the period from January 2007 till December 2010), and that what named as Box-Jenkins methodology. The thesis attained that the monthly time series for money supply is non-stationary and has a trend, which was because of the inflation of money which, happened in the State after January 2003. And that what required the first differences to change the sires to time series stationary, then the student gain of most competent models for the forecasting to the future period.
The thesis forecasted for the future monthly data for money supply (M1) using the model ARIMA (1,1,1), forecasting for the future monthly data for money supply (M2) using the model ARIMA (3,1,3). Then the forecasting for the future monthly data for money supply (M3) was using the model ARIMA (1,1,0).

The land bubble ,which was exploded in the American united states in August 2008 ,was considered one of the results that came out of the rules of systemizing the cities .this proved the increase of land prices which was much higher in the most systematic cities than in those little systematic ones .Accordingly ,it is necessary to be little the rules of building and systemizing the cities (see the article of prof .windle cox )on 28102008 on the internet (the roots of financial crisis's reasons ) Actually ,about %40 of the houses that were selt 2005-2006 were either for in vestment or rent according to the site CNN on the internet on 3042007 –when the contenders made use of the houses in the market to gain much more profits ,the prices of the houses were decreased .But this was not a crisis! Instead ,many houses were built during the period of prices in crease .In 2008 ,there were (4) million houses for selling . About (3) million of them were empty .this led to the collapse in pricesIn fact ,the explosion of land crisis in the American united states started in 2006-2007 .This
increased the number of those who couldn't pay the share of the land borrowings .while the number of those whose houses were taken by force ,was increased Thus the financial crisis started.

This research aspires to build mathematical linear models to midland refineries company ( representing the production capacities & current levels ) in its variety ( gasoline , kerosene , aircraft fuels gas oil , fuel oil , liquid petroleum gas & store oils ) as they represent important products in everyday life & the continued & growing on them .
To achieve optimum use of available economic resource , which effects the optimal planning for that resources , should use mathematical techniques in preparation of optimal plans , and one of these methods ( parametric programming ) which is used in the analysis of mathematical models within the field of operations research . After building mathematical models for midland references company then analyzing the impact of Simultaneous changes that will occur to those energies by using a specific factor (θ ) which will change some of the models features & will get on the areas of stability , including the optimal solution will enjoy with a stability ( to achieve optimality & feasibility within the period θ ) And this will allow flexibility entrance on the outcomes & measure these flexibility either in the objectives function coefficients ( such as a change of sale prices or costs ) or a change in the right hand side of constraints ( the size of production capacity or marketing ) or both of them , And this is what we are dealing with .
And according to the results obtained from the solving of these parametric models by using expanded program prepared by the researcher in a language ( Visual Basic ) .
Will to appear us alternative optimal production plans, you can rely on one of them to fill the shortfall in some petroleum products, and surplus inventory, through a balancing between the amounts of production (by the adoption of the plan) and the consumption rates of the provinces who cover by the company. Or to adopt one of them (as a future plan) in the light of the consumption expectations of the determine the projects required in future to meet the expected local consumption requirements and to advance at the level of the oil developed countries.

The aim of Research is to determine the optimal production plan for Electrical Transformers Factory for the your 2008 by using linear Programming technique ; in order to help the factory administration in optimal allocation of resources and achieves maximum profit and rise the Performance efficiency .
The study found That the results of optimal Production Plan obtained by linear Programming achieves an increase in profit amounting to ( 716.3 ) millions I . D. , that is 160% of actual profit , and achieves also an increase in Production applied in the same studied period ( 2008 ) .

Analytical approach took a researcher powered applications process to obtain the desired results, production dates molasses, while not ignoring the economic side, if necessary in his belief in the urgent need to adopt scientific ideas and translate them into concrete reality. Economic valuation of the investment project aims to give the investor the freedom to choose between the opportunities available in accordance with the principles and scientific standards to ensure him to overcome the situation of ambiguity and uncertainty, and anxiety, which entices thinking and make it more relaxed and able to adopt a scientific approach economic thoughtful, and clarify the vision before him, to be more realistic in making the right decision and proper access to the best alternatives that lower costs to less as possible and to ensure the best economic return of the project is planned to be invested. The analysis of investment flows, according to the expected financial inflows and outflows, anticipated during the life of the project is considered crucial for making the right decision when choosing investment opportunity and to identify the top flows, efficient and most profitable. Hence this study applied study tagged virtual assessing the economic feasibility of the draft industry in the district dates molasses Heat capacity is (4) tons of molasses per day. To shed light on the nature of the investment in such projects in order to encourage investors to invest in this area because of its economic importance in the life of the individual citizen for the purpose of securing food for the people at reasonable prices and to bridge the shortfall in the production of this food item reliable now imported from neighboring markets. While the harvest dates ascetic is produced locally and exported to neighboring countries for the industry rule Debs him and re-exported to Iraq .. The study identified basic requirements and costs for both types of investment and operational, in addition to the labor required for the draft. In light of this economic evaluation has been made where study showed that the net annual income amounted to 527.85 million dinars a year, and a point is equal to 65.5%. And the total value added are 595.15 and 572.85 net value-added. The study showed that the yield dinar invested in the project up to 72%. And the duration of the project to recover investment costs are around 16 a month. The researcher recommended a set of recommendations that it considers necessary to encourage investment in this area.

There is an increasing demand for cement despite the limited presentation, cement plant in Fallujah faces, a decrease in the proportion of the use of its low energies, Because of aging productive age for most of plants' machineries and equipments, that is reflected negatively on the economies of its production and the inability of its production to compete the prices of cement imported from abroad. Therefore the research aimed compare actual performance with performance planned, and diagnosis of the deviations and its causes, according to the criterion of productive capacity and financial analysis standards adopted on the analysis of production costs and revenues. and using the economic and financial Standards for development the agenda of economic feasibility and its rehabilitation, as the internal return rate reached 10 percent, and sensitivity analysis showed in the case of delays in the implementation of rehabilitation for a two-year, the prices rise at proportion higher than proportion of the costs rise, therefore internal return rate will rise from 7.5 level, the reverse if increased the level of cost higher than the proportion of the rise in cement prices, where the socialist sector can carrying an internal return rate less than internal return rate mentioned in the provision of cement and the provision of foreign currency instead of imported.

Calves fattening projects are considered important economical projects as they supply read meat which is valuable food stuff.
The aim of this study is to estimate the optimum quantity of meat as well as the optimum herd size and also to drive supply function for fro calves rearing projects projects in Hait for the year 2009. This could be achieved by estimating long run cost function from cross-section data for claves farmer
The results showed that the optimum quantity was (32944) kgs per year and optimum herd was (224) calves, this mean that the average weight of each calf was (150) kgs, and the herd size from the sample was about (74) calves.
The results also showed that the minimum average cost was (4026.13) dinars/kgs. The supply function could be derived by equating long run marginal cost with price. The optimum quantity supply was (66478) kgs at (10000) I.D.

Economic development is important aim that the third world countries doing to got it after there independence stage . the development process needing to economic and management works with human and capital resources as will as continuous plans . there are difference between development ant growth .
Development face many modern complications such as Globalization and Multi- nationalities companies . world lives now with a new universal economic order have big organizations : World Trade Organization , International Monetary Found and International Bank of Reconstruction and Development which a major role of economies in the world . The developing countries has agreements with this organizations and they must be agree to all conditions : Anti-dumping , free trade, Privatization , structural Adjustment and economic Stabilization
In order to ease the developing countries the impact of these conditions is necessary to take a package of economic measures, including a policy of economic diversification and reducing reliance on the sector to oil - in the case of States for oil - and the development of industrial sectors, agriculture and others, and adoption of the draft economic and administrative reform and the establishment of powerful conglomerates zones free trade and common markets and economic complementarities and interest in sustainable development so that they can strengthen their economies and constructive to adapt current global economic environment in order to achieve economic development

The theoretical framework in contemporary accounting compatible with the approach of the western thought that believes that the end justifies the means . the Islamic approach , on the other hand believes that the legitimacy of the end should go hand in hand with the legitimacy of the means . what the Islamic laws represented by activities and translations . the cost might be low and the material benefit high , but the activity is prohibited according to the rules of Islamic laws such as trading with wines or pork , or the activity might be legitimate but funded with usurious loans prohibited by Islamic law , or there might be morale harm to other parties while Islamic laws are based the rule which says "no harm and no prejudice" . the Islamic laws have their own interpretations of accounting constraints that balance the cost with the benefit or reveal the relative significance . they have specific constraints such as what is legitimate , ill-gotten , prodigality and lavishness.

One of the developments that have raged in the competitive business environment today is the control of information on corporate performance, the companies that can embrace the primacy of certain competitive market have to share it and have the ability to continue in an environment of change, is a company that owns much of the production and receipt of information. It is an important feature of today is the emergence of the so-called (the age of information revolution), as are the abundance of information to and from the company are very important and no less important than other resources within the company, whether such material or human resources. Classified information needed for companies to costing information and other information and this does not available only in the presence of an integrated system that provides different types at the same time. and adopt numerous inlets operate within that system, including the entrance of activities (ABC, ABM), which combines two types of information, I draw the attention of management information is a significant information Costing and through the command and control prices, The second is information on productivity, quality, and the weaknesses and strengths, opportunities and threats and the market ... etc.. Thus, under this system has become the intersection of a transformation in the relationship between competitive priorities to the relations of complementarity between these priorities within companies applied and thus re - mapping the profits and performance in the light of that information system.

The research aims to investigate the alignment between a set of strategies namely ( growth ,minimize ,stabilization and mixed strategies ) with competitive priorities ( cost leadership ,quality, fast delivery and flexibility ). For this purpose the research has built its hypothetical module and selected about thirty strategies managers from s sample of industrial companies for private sector in Mosul and by depending questionnaire for establishing their option forward such alignment . Appropriate statistical analysis technical have been used to analyzed this option through ready package under windows system . The research state a number of suggestion and recommendation on the light of the data analysis results .

Marketing is revolved around how to satisfy needs and desires , in a suitable time and a proper place . In policy , the idea is by itself the same economy and marketing are based on the notion that there is some rules like scarcity , demand , and supply as opposed to policy . But , indeed , policy is dealing with political products that are unsperatable from the public interest . So , the difference is clear , in economy there must be some control on the product quality and its comparison with the price paid . As for policy , it is difficult to control the quantity of the political offerings because they might impeded with the national interests variation of countries