AL-Anbar University journal of Economic and Administration Sciences

The fiscal policy means practices an effective role in decreasing and controlling the averages of the inflation in many of the total economics in addition to the monetary, the income and the employing means. In the framework of this research, the including period of the study is (1990-2007) concerning to Iraq, it shows a different periods for the role of the financial means in changes in changes of the inflation process in Iraqi economic. It has the largest role in decreasing or increasing of average of these processes, and the transfer expenditure have an essential (crucial) role in absorbing a part of the inflation averages while there is a shortage in the taxes role.
The general debt comes to deepen this phenomenon, this requires from the government to push toward the increasing the role of the taxes and their revenues in absorbing the inflation processes in addition to the combating the financial decay to contribute all these in financing the productive sectors to push toward the achieving the positive growth in GDP. Also, the real transferring expenditure in-kind the selling ability for the citizen which lead to decreasing the inflation loads in the macroeconomics in Iraq.

The economic development influence on trends of personal income distribution , so the inequality is high at the beginning of the development process , then reduces at later stages , and Iraq is study case for the period (1971-1988) , depending on the method of analysis and contrast , and Gine coefficient in measuring the degree of inequality . It has been found out that the distribution of the income on Iraq during the period of study the inequality has increased and take place not to narrow that inequality and this controversed the adopted research hypothesis which relys on kuznets hypothesis which suggests the pattern of inequality became increase in the beginning of the development process , then reducing at the coming stages .

Now , The world live a big economic and financial crises which created by the problems of IASs and many other factors , such as the absence of control , transparency deficiency.. etc which have been analyzed, and their role in the occurrence of crises was deducted. Although their indirect impacts and immateriality , the effect of the other factors can not be neglected . Crises may be stopped , but at what price and how ? , the latest declaration of European and young economies leaders in Italy 8/7/2009 evoke the creation of a new and stable International financial system , so if it is merely a tempt to do a temporally equilibrium just like the amendments concerning IASs to give more transparency for financial data with out a real treatment for existing problems , then we will face more deterioration , these attitude seemed to be as colonialism policies , this is the most representative to the reality today , otherwise we will be at the right direction and the accounting will fulfill that which the politic could not realized .

The significance of beef and mutton meat Lie, especially, in human feeding. In this study focus will be laid on the effective feators on the gross average of weight growth of live bldies of lambs, in fatting projects in Gogjali village-Ninavah Province during spring-summer production period (2007). With different fatting periods. For the purpose of analysis and estimation, many standerd models have been used for cases of multi- linear degradation. This depends on a method called Normal small squres. The mathematic method that suits with the given data for fatting period have been chosen.
The average of gross weight growth is regarded as dependant variables. Where as the effective faetors are regarded as independent variables.

The analysis of group of currency factors have a great importance according to the exchange rates in the theory of comprehensive economy.
The mechanism of the change rates and their effects on inflation average in the Jordanian and Turkish economy is the heart of this study through the analysis of the effects of exchange rates which is regarded as one of the variable factors which affects the inflation ratio as well as the other monetary and financial variations to recognize the nature of the difference and relation as a result of following different policies in exchange rate between different counties.
The analysis has shown the significance of the exchange rate, balance deficiency, total local production, deficiency of payment and condition of instability which influences inflation ratios in Jordan. The above analysis has also shown the significance of this difference except the condition of instability which affects the inflation ratio in Tur

The paper included approximate methods that give approximate solution. There solutions give approximate formulas for the mean variance of stratified sampling .
The first method for finding optimal stratum boundaries is .proposed by dalenus, then it was studied and adopted by many scholars such as serfling 1968.He proposed and found that. He optimal variance for this method is .
In 1976 Thomsen proposed another method namely where He supposed to find the optimal variance.
In 1993 AL-Kasab proposed another method namely; .
In 1995 AL_Daghistani proposed a new method namely; .
In this research we suggest a new approximation named the; method of proportional allocation .we assumed ,and found that the optimal variance for this method is .
A comparison of this method with the above mentioned is given depending on three theoretical distributions: Uniform, Normal, and exponential distributions. This comparison is made by calculating the variance.
Method showed some variances in results. It has been found that this method is the most efficient from other method in uniform distribution case. Table (3-1). The larger the value of (σ),the more efficient the method would be in the normal distribution .the smaller the value of (λ),the more efficient the method world be in the exponential distribution as can be seen from tables ( 3-2 ), ( 3-3).

This study deals with the subject of honesty as speedy reformative approach to develop the future organizational behavior of public administrative organizations in the contemporary environment because the honesty constitutes the original way of expressing the intimate culture of administrating the organizations by the good ethics and high values in order to achieve the goals of these organizations and the public social interests trustfully and satisfactorily .
This study aims at identifying the size of various problems which our public administrative organizations suffer from , concerning the danger of corruption , the cases of the wide administrative backwardness and the negative effects on the future of the organizations and on the effectiveness of their output as indicative attempt to diagnose the defects objectively and accurately .
Moreover , thus study depends on the presentation of ideas , opinions and the useful table of comparisons which explain , and limit , the place of our public administrative organizations and their low level in the evaluation , performance and the results as compared with the other administrative organizations in the foreign environment .
This study present , the model of the honest public administration as a positive , superlative choice suggested to develop the future organizational behavior which combines the ethics of original Islamic administration with the contemporary ability to deal with the upset administrative reality , as an attempt at removing the prevalent weaknesses and dangers of that reality by the values of honesty and its items .
Finally this study emphasizes on exerting an effort to prevail organizational culture in the field of the public administration to save our current organization from the swamp of corrupt administrative reality , to purify our organizations from the involved organizational diseases and to strengthen their energies through the new strategic mechanism of performance depending on the characteristics of honesty and the reformative methodology as a model to be imitated in the thoughts , behaviors and results .

Unemployment is considered one of the most dangerous economic problem in the Iraq since 2003 up now. The purpose of this paper is to discuss the nature of this problem, to analyse its causes and to examine its effects in imposed a society problem, increase terrors and poverty and family relocation was headlight to the main types of unemployment in Iraq including frictional, structural, Involuntary and discussed the main conclusion of this study the nature of the unemployment is involuntary and discussion which is content all category of population. The study suggest and advice alternative policy such as political recovery of the government of the economic structural and special employment assistances.

This study aimed to extract and identify efficient investment portfolio of Islamic Banks of the golf corporation council countries by using the MOTAD and TARGET MMOTAD model ,the economies of these countries are similar many economic characteristics, as they were heading towards monetary integration , economic , political .The Islamic banks listed on the financial markets of these countries bear higher risk compared to traditional banks due to the nature of the work of these ,while traditional bank are pre- determined interest on the loan granted to customers , and when derive such investment portfolios of these banks , the decision maker will face a combination of investment portfolios derived from the MOTAD model and TARGET MOTAD , every portfolio have different income and risk which accompanied with this portfolio.
According to MOTAD model we derive five efficient investment portfolio with different risk and return , when high – income and risk results showed the presence of two banks are efficient x4 , x5 , while the last portfolio which have low income and risk , there were seven efficient banks ( x1, x2 , x3 , x4 , x8 and x10) . The result obtained from the TARGETED MOTAD model showed that , the first portfolio has shown results identical to the results of the first MOTAD portfolio , while different results obtained from other remaining portfolio , the last showed there only three efficient banks x5, x8, x10 .

The banking services are consider to be the main front for the bank's customers and am important means in attracting the new customers and to hold the ex- customers . It is the passing gate for dealing with different activities of the bank . the aim of this research his to clarify the effecting factors on the request of the bank service for specimen of advantageous in Nineveh Governerate through of application from which designated for this purpose .
It is noted that one of most important among these factors is the increase of the advantage rate which decreases the demand for these services and the decrease of the discount rates which increases the need for it .Furthermore , the bank in N.G are highly trusted because of grantees which are imposed on the customers ,besides , the economical and security circumstances which the country witnesses have great influence on the increase of requesting for these services .

In some times queuing process does not found solution and so not reach to steady state. If not use transient solution. This case happen when the queuing system is work for short time, arrival and service rates are fluctuation with time and service station is work intermittently. In this research we study the transient behavior for one of phase distributions which is exponential distribution; the square coefficient of variation to this distribution is equal to one. That is the customer will complete one phase in arrival station and one phase in service station. The case that we assume it is inter arrival and service times are exponentially distributed, single service station, finite system capacity, and infinite population capacity. After that we generate differential equation for this system and we solved this equation by using Rung- Kutta order 4 method, and so obtain on the transient solution and steady state solution.

Financial statements are considered as historical records in addition to being static records as long as they reflect on the events of one period of time despite the fact that the users of financial statements are interested in the direction of events during several periods of time and this is based on the analysis of financial statements and lists, which gives a single period of limited value. Therefore, in this research study will be financial statements for three years as can be judged on the performance of the company better and therefore find that there is research to improve the circulation and by the liquidity ratio of the fast three years, but we believe that there is a decrease in the rate of rotation of the fixed assets and this indicates a lack of efficiency of the company the use of fixed assets, or that it is there when needed plus investment in fixed assets. Thus, the total asset turnover rate, either with regard to the proportion of net profit after tax, we believe there is a decrease, which proves that the high costs and declining revenues, as well as the revenue decline in the rate of force and the rate of return to the right of ownership and this indicates a lack of efficiency in the management of the company's investments. Looking at the results of the analysis of opinion of the budget we can see that the items of stock, debtors, cash, up significantly and that the company was criticized as incompetent and unable to exploit and invest these funds back to the projects in line with the company further. By examining the results of the analysis of the vertical list of the view that the revenue income of this activity for years, taking the decline. As for the horizontal analysis of the budget for years to study the view that there is an increase in the items of machinery, buildings, and a decrease in liabilities and property in 1996. We believe in the horizontal analysis of the list of income that there is a significant decrease in net income before tax and this is due to the substantial increase in other expenses

This research aims to present ,firstly, a theoretical framework shows concepts of organizational performance and its different models. Secondly, it aims to assess and compare the level of organizational performance in Refractor and Cement Factories in Falluja through a survey study using the instrument of (Witmer & Associates,2002), measuring the organizational performance through eight critical factors. The outcomes of this study are presented in form that permits to compare means which indicate the level of the organizational performance on the whole and on each variable, comparing and testing variance and means for two samples, and comparing correlations which indicate the scale in which respondents recognize the relations and interactions between organizational performance variables in application. The theoretical, methodological, and practical implications of the findings are discussed with all their dimensions.

This study aimed to determine the impact of the application of the production system in time (JIT) production costs in the industry, and knowledge of the impact of applying this system to reduce product costs and to identify the fears that limit the application of this system of industrial plants in Jordan. The discussion touched on two aspects:
I: A Study of the concept of production costs in time (JIT) and the study objectives and principles and the benefits that Ihgaha and its impact on production costs in the industrial facilities of Jordan to clarify the parameters associated with the application of this system.
The second aspect: dealing with practical aspects of the study on a sample of Jordanian industrial companies where the use of SPSS to analyze the findings of the study, it was shown that the application system (JIT) leads to lower direct costs and improve product quality, leading to increased competitiveness, and The study found a set of recommendations Perhaps the most important training of workers and employees in industrial companies to increase their skills and raise their skills and improve relations with suppliers to ensure the processing of materials in a timely manner.

There is a growing interest in measuring knowledge capital in order to come out of the traditional accounting rules because they take into Account only the physical asset. There is a great difference between the market value and book value due to the existence of knowledge capital and intellectual assets which should be evaluated and measured including an understanding of its place and whereabouts. It can hardly be evaluated and measured because of its intangible nature. So the firm faces great challenges in its management.
The paper, therefore, aims to identify knowledge capital and its many important faces for the firm and management strategies, and the way it can be measured definitely through models and pointers of measurements discussed in literature and its philosophical framing. Nevertheless, there is a need fro more research and field work to do the measuring process which can lead to the formulation of models practical for application in the measurement of this real wealth.
This paper resulted in the following important conclusion: in spite of the considerable recent advances in work frame and measurements methods there are many theoretical problems. The paper recommends that managers supervise the assumptions models are based on in order to choose the suitable model to measure knowledge capital which is computable with their actual assumptions.