AL-Anbar University journal of Economic and Administration Sciences

The investment portfolio is a tool composed of at least two assets or more, and the goal from owning portfolio is to maximize the market value and achieve the optimum employment for these assets. Selection investment portfolio is one of the models used in modern financial markets and contained a large proportion of the risk.
The aim of the this paper is to clarify how can employ Quadratic Programming as a way to determine the optimal investment portfolio. We used Excel Solver Spreadsheets to find the optimal portfolio on the actual historical data of the selected sample from the Iraqi financial market.

The vital importance of the study of the Expenditure Elasticities stems from numbering indicators given about the nature of consumer behavior in the light of his income and the level of prevailing prices. The Expenditure Elasticity is considered the most important indicator to measure reactions of the consumer towards the total Expenditure change as well as forecasting Expenditure. The problem of research is that the decision maker, in all cases, needs these planning indicators (Elasticity), which contribute in having the proper planning resolution. As foodstuffs constitute the largest proportion of the total of consumer Expenditure, estimating the Expenditure Elasticity of the demand for these materials became inevitable. Therefore, this research targeted estimating the Expenditure Elasticity of the demand for foodstuffs and considered them as indicators in the process of consumption planning. For the purpose of achieving this objective, data were used to examine the family budget for the 1993 to estimate the Expenditure Elasticity for twelve subsets of foodstuffs in urban and rural environments, using dual directional algorithm. Estimates have crossed economic and statistical standards, and high Elasticity values showed saturation shortage of foodstuffs in both environments where the Expenditure Elasticity amounted (0.868) to a total of foodstuffs in the urban environment, and (0. 845) in the rural environment, as well as the convergence of food consumption pattern became clear through the convergence of the Elasticity values in the environments.

Iraq is the country of wealth weather its natural , agricultural or industrial . In Iraq we find the source of prosperity which is enough for its people and increase for more years .
After the accupation 2003 ,Iraq is full of unemployment, credit and needs. why?
After beigen the second country of the world in spare oil .Iraq now is importing the oil from the countries which are really importing it why ?
We can call those had circumstances as ( severe ) resulting unemployment.
This research deals with some resolution as an interim treatment because of the disability of security and economy nowadays .
This research illustrates the development of policy , economy , society and security , if we can get rid of unemployment by developing the Iraqi monetary stocks and operates the unemployees by establishing projects and encouraging the foreign investment and also activate the resolution number (13) in 2006 . All these factors will have the benefit for the Iraqi society.

Many States have suffered from a sever problem, that is the misused of the available resources, This Considered As one of important challenge facing the modern. That is because of its economical, social and environmental effects. This situation enforces many states to tray to solve problems related to this and to use these resources rationally. The term of Rational Rule as a start comes to focus on the effective role on all level. This term reflects, in these days, many meaning and used on different sciences such as economical, managerial and political sciences. This term is also used on the sustainable development. On conclusion we in this research find that there are differences in theoriginality of the term while, there is a general agreement on the definition of it. We conclude that we should take advantage of the use of this term on solvinc a globalization problems .In these days, the use of rational rule and the environmental protection in order to gain an effective economical achievement considered as a very important topic which need more studt and future research.

Economic development is an Ultimate aim to be attended by nations. It is a multi – aspect procedure induding the reorganization of economy and redirecting its structure.
The economy of Iraq faced same gigantic challenges via a seris of wars and military ocapation and deterioration in the agricultural and industrial sectors let alone the wide waste of the countries resources . This siluation was worsen by the negligence of the main elements of the economic policy and the absence of the role of the government in directing the economic activities in the country.
The outcome of such situalirn was a large scale of unemployment phenomenon. However, minor economic projects are considered as one of the policies help in enhancing development and eradicate unemployment problems in Iraq . Iraq economy is unique in its matching of high availability of water resources with a wide area of lands versus low scale of populatirn and very rich inventory of natural resources, such as oil .
Iraq economy has all the economic, agri cultwal and environmental prerequisites of founeliry minor economic projects.
Minor economic projects of the agri- cultural sector should gain the highest concern since it embraces 20% of manpower . Moreoves, projects don’t need great funds they can be refund by charity societies or by governmental loans . to found such projects we spare the governments efforts to be directed to reconstruct the mass dstrnction plagned all institutions and infrastructure of the country.

Islam is coming as a scientific revolution to include different aspects of social economics political and administration . Because of that all human societies are taking advantages of that and still learn from its rules and ideas that delivered by profit Mohammed.
In this research we take some of these rules and ideas specially those related to free trade This topic become very important in these days because of the argument between the east and the west each calles for freedom in trade in according to his point of view . since 1980es the world was controlled by the International trade organization rules which imposed by the greates capitalist t states.
this forced the third world states to take stapes to save their economic from the control of the rollers of International trade organization this research focus on ways taken by Islamic scientist to face the risks imposed by capitalist economic and declare all means that suggested by Islamic legislation to keep the freedom of trade and the freedom of individual

The subject of privatization has been the focus of interest of researchers and those who have great interest in economic matters where it caused a lot of debate and controversy in these matters. From the scientific viewpoint, the subject of privatization cannot be discussed accurately without mentioning and discussing the Market Economy System and the role of the private sector in this system. It is known that privatization does not represent a gateway or an economic theory standing as a whole, but it is a tool or a means used by the existing economic policies in the country for the purpose of changing the economy from the central system based on the government control over all the economic activities into the market system based on the forces of supply and demand. The philosophy of the Market system is based on a set of assumptions like the private ownership of the means of the production, and the freedom of the individuals' movement and capitals.
The conscious and objective perception to adopt or not adopt privatization in developing countries depends on the basis that the lesson lies in the possibility of the economic system based on public and private sectors in achieving higher levels of the efficiency of performance and the efficiency resource allocation. The area of both sectors in the economic activity depends on the view just mentioned.
The principle of the acceptance and rejection of privatization under the political, social and economic conditions and traditions of the developing countries must be based on strong background to know which sector has the capacity to achieve the economic and social development.

The developing countries have been faced ,via its developing march ,many problems according to the circumistances of every country .The most important problem is the lock of capitalization resulting to the crisis of foreign debtorship ,because of the less of local saving .The essence of economic developing problem in many countries is the lack averages of the local earnings .
So ,these developing countries depend on the foreign credit . Debtorships problem emerges as a big one of the economic history . This research deals with the reasons behind increasing the averages of foreign . Debtorships and the way to lessen it . Also it deals with the role of ( paris club ) wheather or not possative.

Contemporary public administration faces many dysfunctional cases , situated problem and effective challenges which must be subject to the adapting and adjustment and the calculated and practiced response to adopt the comprehensive approach that owns the distinctive activeness of the systematic development and the behavioral interaction with increasing , vital and social demands and numerous environmental influences .
The subject of good public governance constitutes comprehensive approach in developing the contemporary public administration , the important faculties of the quality of its processes and the active levels of its performance.
From this perspective , the study aims at analytic clarify of the good public governance and its concepts cognitively to create a deep – rooted approximation of its principles and to establish a practical value activation within the field of contemporary public administration and its practical reality .
This study presents the suitable answers concerning four hypothetical questions which involve axial contents of the good public governance in addition to the formulization of its important principles and the interaction of these principles with each other to support the contemporary public administration .
Finally . the study is concluded with the recommendation which concentrates on the necessity of adopting the contemporary public administration and the good public governance approach which depends on deep – rooted values and firmly established principles in achieving more effectiveness of performance and the distinctive administrative behavior in the present and the future .

This search aims to present theoretical framework shows what the bureaucratic organization model of Weber revert to in application versus the recent and contemporary models which result form the development appeared in the managerial thought to respond to accelerated changes happened in the environment
It appeared that in spite of its priority as the first and most advanced model of administrative organization, in the beginning of 20th century, and it had the favor in replacement the legal and rational logic, in organization, in place of the improvisatory and tyrannical logic which was dominant under the feudal and royal autocratic regime, bureaucratic model of Weber has faced problems and difficulties in application, by reason of its negligence humanitarian, psychologist and environmental factors, and because it look at the organization as mechanic and closed system. Today's business world is characterized by globalization, surprise, and uncertainty in rapidly changing environment. This new reality makes the bureaucratic model unsuitable and it will be necessary to adopt a new model of organization more adaptive, more responsive, and more flexible. .

Recently the market competition especially in the developing countries Become very clear. this is resulted from the using of technology and its change Technology considered as one of the strategic Resources that help the competition position of organization that result of Achieving a good profit.
Technology is defined as a group of process and tools that used in Producing goods and services.
Technology has many advantage which prove the need of ideal Iraqi environment the technology has a very weak roles in spit of the Iraqi level of scientific ability . It is clear that Iraqi companies have no high level oft technology which l'.1-cep a good competition position for these companies. As a result of this research we will find that the relationship between high technology and achieving the advantages of a good Compotation position is a significant and positive that mean we can chivied nary competitor advantage from using 'high level u technology .

The continuation of life in profuse earth by the resources will be the Main of Principles and here the chief challenge will discover that imposes to the current generation is the possibility reach to follow the safety behavior in resources administration, which means the exclusiveness on using the listing yield of the renewing resources and the ways to look after the limited ability for the development environment and that by including of Phenomenon of wasting the national resources specially in developing countries while this phenomenon becomes increasing in the Last period specially for the human resources by developing the direction toward the modern technology and the technique of the production means from this point and due to the moderate international pressure on the developing countries as general and Iraq as special case, So It's necessary to direct the views to effect all the possible economic resources in Iraq as a develop way beside the other developing direction specially continuation and effective of the human resources.

When the previous studies indicate that cash flow statement is being useful but not used in some countries including Iraq. The logic conclusion as for the world of business in this country is not working on analyzing the available and suitable information. Thus it needs motivation through scientific research. So this research is an endeavor in this direction to push scientific and vocational institution to deal more with the subject of cash flow, because being working to improve Iraqi companies performance on hand and it helps the external users beneficial of accounting information in taking its decisions on other hand. Therefore, the cash flow statement represents a necessity to achieve accounting objectives through articulation with other financial statements particularly such articulation contributes in improving the predicating power of financial information extracting from these statements.

With the growing importance of auditing and the increasing responsibility of the auditor as a result of business expansion and the concomitant economic and social problems in all parts of science, increased attention to audit the accounts and increased the responsibility of the auditor to provide reliable data and by all its users, accompanied by a growing interest in analytical procedures is in the process audit because of degradation is essential to increase the reliability of such data and facilitate the audit process as well as reduce costs.
The study procedures audit analysis of public shareholding companies in Jordan, such as studying the field of the importance of this sector in the national economy on the one hand and to the attention of Jordan, the profession of auditing and relevant international standards on the other hand to evaluate the effectiveness of these measures and for the sector mentioned from the standpoint of Auditors, included part of the study discuss a comprehensive introduction about the importance of the study and its objectives and its problem and its hypotheses, and two sections, first an overview of the audit with a focus on analytical procedures and take the second view and analyze the data and test the premise, and ended the study a number of conclusions and recommendations

This research to deal with ARIMA models it used in time series analysis. Whereas this models are distinct with high flexible and accuracy in time series analysis.
Theoretical part is concentrate on general concepts for ARIMA models, and statistical tools that have proved useful in analyses time series.
Practice part is clear the practice part to our research, by using data taken from web page (www.maths.monash.edu.au/hyndman/forecasting/) .
This data is representing the production of electrics capacity in australia in (months) from (jan 1956 to aug 1995) after that, to be accomplishment checking the adequate model to this data and so building the model and forecasting with production of electrics for two year ahead (sep 1995 to aug 1997).