AL-Anbar University journal of Economic and Administration Sciences

Quality of higher education and scientific research has become a feature of universities developed and Osiltha and the process of survival, growth and development and identity to enter the world of ambiguity and complexity, bunched in which ideologies are battling the forces under the banner of survival of the fittest, and cut across the interests under the banner of ((that was thirsty it came down the country)) and change the roles and share the Almkanat and growing doubt and suspicion and complicated calculations where all accounts and the environment are ambiguous and contradictory

There is no organization of any size or quality of their activities do not only think strategically, Staying, continuity and growth strategy is established for every contemporary organizations, organizations are here to stay and grow. But that the organizations work in an environment of rapid change in all its economic, social, cultural and especially technological, makes it strategy to achieve survival, continuity and growth difficult, and requires many diverse means and methods which are adapted to these environmental variables. However, remain the keys and the essence of the success of any strategy of any organization lies in the power of institutional (systems) and the competitive strength (excellence, leadership, creativity). And both institutional strength and competitive strength does not occur without the presence of human resources strategies targeted to achieve. But what are these strategies? Are industry is intellectual capital? or is it the optimal use and / or management or investment.

Civilized countries nowadays use different technical methods to monitor and observe the process of elections so as to get early results and to avoid inaccuracy. One of the most popular methods is statistical method or seeing with one s own eyes (inspecting) .
Through chapter one, the researcher shows some of the statistical methods which fix processes rules for quick categorization for the purpose of wide public, specially the concepts of reliability and legality. The researcher also shows the reason behind random selection.
This constitutes a vital aspect in designing checklist for effective observation that could be relied on in different parts of the country. In chapter two, the researcher mentioned more technical aspects about the way of counting the sizes of the samples and how can some other matters effect the level of confidence and the errors fringe. He also mentioned information about homogeneous of inhabitance and data analysis at the day of the elections.
The application of suitable statistical tools relied on suitable instructional assumptions, may constitute some kind of difficulty during such difficult circumstances . accordingly , the researcher concentrated on the most popular and accurate elements that should be put into considerations when data is processed successfully on the same day of elections.

That economic reform in Iraq sense the manual and simple is the shift from planned economy to market mechanisms, and within this expression simplified fall set of procedures by which is Ama shift, so the Iraqi economy is undergoing important and sensitive the transition from a socialist system to Alnza capital linked to this stage closely related to the relationship of Iraq Monetary Fund and World Bank, as these represent the two institutions (the supervisor and regulator and censor) for this transformation, as is the transition and transformation of knowledge through the application of their programs of economic stabilization and structural adjustment

Earlier this year Iraqi parliament ratified foreign investment of motives were presented to the foreign investors for encouraging them to invest in the country in most economical sectors. This mean we are committed to deal with international parties demand accounting information differ from the resulted accounting information made by Iraqi companies, which prepared according to the unified accounting system. The international investors are more familiarity with international financial reporting standards (IFRS), which became adopted or harmonized with in most world countries as being facilitated the processes of cross-border offering and listing.
This research sheds light on the dimensions of this problem with showing an ability of adoption of harmonization with (IFRS) in Iraq, with benefit from extremist of other countries that converted to the market economy.

The group of problems and difficulties facing the economic growth in Iraq results from the political, economic and security circumstances through which Iraq passed and is still passing. Accordingly, it caused a decrease in oil prices, i.e. a decrease in revenues and incomings achieved from the oil sector and consequently a decrease in the financing size required for the general budget as a result of Iraq's reliance on the oil sector widely. These difficulties indicate the necessity to search for alternative sources to finance the process of economic growth in Iraq rather than relying on the incomings achieved from the oil sector which are exposed to extensive oscillations according to oil international price levels.
One of the most important alternative sources is FDI as being an important transformational source completing the local investment and not its substitute for what it carries of various experiences contribute in developing the competitive capacity of local products as well as providing job opportunities with more productivity. The policy of attracting FDI to Iraq requires the provision of a suitable investing atmosphere which require starting an economic reformation program securing an appropriate atmosphere for FDI to enter Iraq.
Attracting FDI to Iraq is urgency, especially in oil and gas sectors as first stage so as to achieve additional financial revenues contribute in the growth of other economic sectors such as industry and agriculture in a way accomplishing a relative balance in the productive structure of Iraqi economy.

the present study aims at determining digital and data markers in the inequality income distribution in Iraq in the period after 2003.
In order to achieve the aim of this study. The researcher analyzed the data of the Iraqi family income for the two surveys of the family's budget done in 2005 and 2007.This is after its reclassification and remodification. The study concluded that the degree of inequality is so high according to all criteria that were used specially in 2005 in comparison to the years prior to the period of the study and in many developing countries which have similar circumstances to Iraq. The value of Gini coefficient reached 0.42 and 0.38 in 2005 and 2007 successfully. While the value of Kuznets coefficient reached 0.33 and 0.30 for the above mentioned years . It becomes clear from this study that the lower categories were the hardest hit in income distribution. For example The value of the lower %30 of the families reached %10 and %11.8 from the income for the two years. The study also showed that the degree of the economicWelfare decreased to %17 in year 2005 comparison to the year 2007.The following recommendations were suggested in order to limit the degree of discrepancy in income distribution : 1-When applying the studies of economic profitability (feasibility), the state must prefer establishing interprices which contribute in increasing the incomes of the different classes through the services and job opportunities which those interprices provide specially those which are funded by the government. 2-Activating the productive sectors (agricultural and industrial) in order to increase the productivity and limit the unemployment . This is through providing work opportunities to the individuals . Then decreasing the degree of discrepancy between the families and individuals. 3-Supporting the prices of consumers specially those who belong to the classes of limited income and expanding the social protecting net .

Gain of the shift towards the private sector or the so-called privatization of great importance in light of data from economic and political realities prevailing in the world since the late nineties of the last century in particular, especially after the major changes witnessed by the countries of socialist system led by the Soviet Union (former), as was the failure of Many public sector organizations in the socialist countries and the countries that have adopted the method of central planning in the management of the state and the economy for development, the largest catalyst for that, and yet if it is proven beyond a reasonable doubt that this country has wasted a lot of resources and have missed many opportunities and thus came to be seen to re-form economies according to what is produced by data from the new reality in the forefront of a policy shift towards the private sector and strengthen its role in the national economy a serious look and this is what started by some Arab countries under the influence and characteristics of the IMF and the licentious World Trade Organization and in line with the wave Alaulmah blowing in every direction, as well as for domestic reasons other known, and in this regard, focus research on the study of the experiences of some Arab countries in the field of privatization to explore what has been achieved and the resulting experiments from the results of the level of each state and the extent of impact on other Arab countries, especially Iraq, which is undergoing not materialized yet features approach the new economic indicate some evidence that Iraq is moving towards a market economy liberated "from the shackles of administration inclusiveness and what was the matter comes in the aftermath of a long experience on the way the socialist transformation of the sixties of the last century and until 2003 included the nationalization of projects and development projects until he became the public sector and what was called at the time sector Socialist largest economic sector in the country leads and bounds on the private sector, the privatization process will not be the ease that some might imagine, especially under pressure of public opinion and the culture of the public sector that have taken root among the broad popular benefiting from this sector, whether in operation or prices and low-backed

The research aims to estimate and analysis the Investment Functions system for production ( Commodity ) economic sectors , by Seemingly Unrelated Regression Equations Approaches (SURE) , through pooling the time series data for production sectors to determine the nature of relationship between total fixed capital in production sectors and national income during the period (1985-2005) .
The results of application show that the estimations are more efficiency and significance from (OLS) estimate for each sector . also show that total fixed capital in any sector determine by the size of total fixed capital in the sector in the previous year (t-1) and the size of national income in year (t) , with various percentages according to the importance of the sector in the national economy .

The investment Considers the basic factor to the national Economic in all sectors especially agricultural investment in Iraq. Which regards the basic support to other sectors .There for the reducing in agriculture production in Iraq regards an Economic problem is through the contribution in national income. So it must search about resons of the problem that considers agriculture investment and government support are the basic factor to solve this problem .There for we should study the agriculture investment and clarify the important factors which impact in economic development and increasing the average of agriculture production in quantity and quality, and standing to the main problem .So as to collect data and makes analysis to get the results and puts solutions to them.The investment expendifure and the loans by government show the positive impact on agriculture investment. In addition to increase expend and loans which import on it, and the average of expenditure and loans will be reduce through the period of this study which made reducing to the rate of agriculture investment .

Zakat cornerstone of the Islamic finance, has expressed for the best fiscal policy taken for the tunnels, so able in ages application gold to achieve the purposes desired state of fiscal policy, while the still of fiscal policy in the literature status (economies status) is unable to achieve those goals , where the policy Zakat can be applied at all times and was the basis of Muslim sharia law for eternity and validity of every time and place, taking into consideration the limited texts not limited events and facts, and the renewed climate change terms and conditions of time and space.

Economic reform is a process aimed at improving the style of the mobilization and allocation of resources to meet the following requirements and future economic and social impact, and its features ranging between philosophy and objectives of public policy development and economic institutions and the technical guidelines of the economic behavior.
Has been adopted across the countries that were based on central planning and extensive economic reforms aimed at improving the planning process and the administration to promote economic growth and keep pace with economic developments and the new social

Our public administrative suffer from many problems that are related in one way or another to many errors corruption and the absence of honesty from the administrative behavior and consequently these organizations are unable to achieve their goals and outputs .
This study aims at surrounding the defect phenomenon and diminishing its effects through the honest administration as an active model of the administrative reform in public organizations .
The members administrative work and behavioral performance are protected from corruption by adopting the true values that suit the strategic view . this view is the goal that needs to be attained on the level of organizational outputs to serve the public interest .

The Role of Strategic Planning in achieving the Creativity Actualization the aim of this research to identify the role of strategic Planning in Creativity Actualization at Colleges of Mosul University.
As will as the sample consists of (60) persons in leading positions deans, dean assistants and heads of departments in the university of Mosul. They are randomly chosen from all the colleges of the university. The researcher has used the descriptive method for its convenience in this type of study, in addition to the use of questionnaires as a means of data collection. The Data has been processed statistically by using the sample regression analysis and correlation coefficient,.
The result of the analysis have shown that there is strong relation ship and effect between the type of the role of strategic planning and administration creativity actualization ,The researcher has proposed
a number of recommendation.

This research Concern with the most sophisticated theories in financial investment, they are portfolio theory of (Markowitz)
and capital Assets pricing Model (CAPM) by analyzing the core component in (CAPM) that is the (Beta) which reflect and diagnose the systematic risk in financial assets, and summarizing it as the volatility of the returns of the financial assets compared with the market returns and with connection it. This can declare the risk that inherent in. Then give the investor the best imagination about the risks and returns of that asset. That enables him to take his best investing decision on scientific bases. Our research links between portfolio theory, (CAPM), Capital market line (CML), and security market line (SML), through the concept of (optimal portfolio) declares the importance of (Beta) and its role in financial investment.

Opportunities given for the Arab economy in order to guide investments in the human capital component are numerous, but there are many challenges that the economy face affecting the economic and social development where the spending on education, training, health rehabilitation and scientific research is considered an investment expenditure increasing efficiency and improvement of the of the human component function in the production process. In order to clarify that, the research adopted three sections. The first section contains conceptual introduction to the human investment. The second section expresses the size of the investment in human capital components of the research sample. The third section, through the use of standard analysis, shows the impact of these components on the total national production as an indicator of economic growth and development of each State individually of the selected Arab countries in this research, namely, (Jordan. Algeria. Saudi Arabia. Egypt)

The importance of direct foreign Investment in developing and advancing countries is clear because of many reason , such as the continues in creasing in the flow of this investment happening the nineties of the last century which is considered as one foreign investment also provide a means technology, this investment also provide a good managerial skills and facilitate trade in order to achieve these goals it necessary to issue law organizing investment and solving problem’s facing such kind of investment.
This research is divided to three main parts , part one is dealing with the royalty of the direct investment in the world and specificity in Iraq. Part two of this research is studying the importance of the direct foreign investment while the third part is contain on the polices and procedures issue to facilitate this kind of investment in Iraq . The researcher finally end his research with the conclusion and references.

Transparency principle of a development and economic investment is important ,means that the media and information on activities and programs implemented by the foundation for the benefit of the economic target group and to achieve the know ledge of all stakeholders or beneficiaries of such activities or their results . and it means to be a clear policy of the organization and f0r all and real capital is clear and projects are fully realized and losses are clear and there is no hidden information from the stakeholders. And it dealt with f9nd an extremely important issue . namely. Requirements for building a system of transparency . and stressed the most important types of transparency . forms and transparency. which was considered an important weapon against the financial and administration corruption . and also to have been addressed to the level 0f transparency , it was then discussed how to build a transparency system to improve the efficiency executing and treatment economic imbalances in Iraq , and research has come to the conclusions of the most important is the lack of scientific study and field to assess the cost of corruption in Iraq to be adopted as abasis for future studies , according , we recommend legislation an integrated system of transparency and the preparation of cost to the system corruption and financial phenomena , as the value be the focus of attention of research and stakeholders

Countries and regions take their importance from the economic resources they possess. Oil , of course , is one of these vital resources, and a major source among present energy sources.
It plays a very significant role in the international relationships. The status of any country becomes greater among other countries for owning huge resources in comparison. Iraq, by this meaning became one of the most distinguished countries for her huge proven crude oil reserves, and the capability for producing and exporting oil, and for her magnificent contribution in world oil market.
It is also predicted that Iraq will occupy a greater position in this market if her security and economic circumstances are improved in the foreseen future.