Tikrit Journal of Administrative and Economic Sciences

Corruption, defined as abuse of public power for private benefit, is a
global phenomenon that affects almost all aspects of social and economic
life. Examples of corruption include the sale of government property by
public officials, bribery, and embezzlement of public funds, patronage and
nepotism.
The World Bank estimates that over 1000 billion US dollars annually
are lost due to corruption, representing 5% of the world GDP. The African
Union estimates that due to corruption, the African continent loses 25% of
GDP.
Among the many disagreeable aspects of corruption is evidence that it
slows economic growth through a wide range of indirect channels. In the
presence of corruption, businessmen are often made aware that an up-front
bribe is required before an enterprise can be started and that afterwards
corrupt officials may lay claim to part of the proceeds from the investment.
Businessmen therefore interpret corruption as a species of tax-though of a
particularly pernicious nature, given the need for secrecy and the uncertainty
that the bribe taker will fulfill his part of the bargain-that diminishes their
incentive to invest.
By empirical evidence for 21 countries, and by using the mediator
variable procedure, we found that corruption lowers foreign direct
investment and retards economic growth to a significant extent

The aim of the current research is to build a model for
consumption function, which corresponds with the economic
theory through a series of statistical treatment to smooth data
which do not contrast with the statistical theory. The research
hypothesis uses dummy variables and power transformation
satisfies good fitting for the estimation a set of consumption
functions by using ordinary least squares method, besides the data
about national consumption, national income, general
consumption and general expenditure for the period between
1970-1995 by current and fixed prices in Iraq.
The best conclusions, by using dummy variable has
succeeded to review again and explain independent variables, but
the use of dummy variables and power transformation has
achieved a better fitting.

In Arabic countries, the use of fiscal policy represented by
expenditure and revenue (taxes and loans), has faced many challenges. As for
expenditure, the policies of decreasing or increasing expenditure on the one
side an the reframing of expenditure on the other hard are now a days
restricted by fixed factors which are difficult to treat with for their dangerous
results. As for revenue and resorting to the public loans which is very difficult
to collect. May make any change in the advantage rates will not enable to get
the desired financial advantages especially in such situation where economy
witnesses inflation and a deficit in the budget. Accordingly, these difficulties
are accompanied by not adopting tax procedures which in turn will make the
dependence on these loans is less to a point that the tax becomes valueless or
without effect to stop the accumulation of the internal debts.
The problem facing Arab fiscal policies is represented by a vicious
circle to these policies where they start the increase of the governmental
expenditure levels (because of money reasons that frequently uncontrolled by
the government in natural situation) and this is shown in many ways in the
budget deficit and a reasonable procedure through out the study. This deficit
can be stopped by bringing new money (Taxes of inflation), which in turn has
a negative effect like the increase in the advantage rates and the decrease of
marginal a dequacy for capital and the emergence of crowding state which at
the end makes the increase of public debts to a point that can’t be controlled
by these countries.

In this research the production function of cotton crop was
conducted from a random sample, included(37) Farms, presented about
(12%) of this society , in Al- hawija – Kirkuk governorate , the
optimum quantity of production mounted to (526)kg/ donum by using
optimum quantity of Labour (11) worker/day and optimum quantity of
capital (4786) ID (Iranian din) , it was recommended to use the
optimum quantities of labour and capital resources , and increase of
price purchase of this crop in addition subsidize the prices of its inputs
in order to maximize the profits.

The purpose of this study is to determine the effect of the
elements of information system in the effectiveness of the decision
making process in the tax department
In order to achieve the objectives of these study questionnaires
was developed among the samples study which consisted of (75)
subjects, (55) members responded.
The main results of study were as follow:
There is significant statistical relationship and effect of the
elements of ( MIS ) in the effectiveness of decision making process
the study recommended that should create a suitable climate for
effective participation between the users of information in order
to develop the system

This research aims at identifying the effect of punishment on the
behavior of the employee in the University of Mosul, in addition to
the effect of a number of variables (personal and employment
variables) such as, the period of service, the position, the level of
income, gender and scientific qualification.
The sample consists of the (200) employees (males and
females), intentionally selected from all the colleges of the university
of Mosul .the researchers have studied the files of the punished
employees during the period between (1998-2003). The punishment
included (simple notice, notice, salary cuts warning, and expulsion)
The data were delt with statistically by using (Kay- square)as
statistical means. The results of analysis showed that college
administration use punishments differently on those who violate the
regulation .the researchers discovered that there are differences and
considerations concerning personal and employment variables such as
(the standard of income and the position).
Depending on these results, the researchers proposed a number
of recommendations

This study aims to determine the levels of the relation and
influence between the foreign investment and the dimensions of the
organizational structure. The researcher recommended the suitable
organizational structure in accordance with the foreign investment in
the oil sector; this study tries to find answers for the main question
which: What is the relation and impact of foreign investment to
determine the dimensions of the organizational structure?
North Oil Company was chosen as a case and field study, a
sample of 25 managers was chosen، this sample represents about 50%
of the company managers. The results showed a relation between
foreign investment and the dimensions of organizational structure in
general. The relation was very strong with the dimensions of
complexity and centralization, while the relation was week with the
formalization dimension, and there is an impact of the foreign
investment in determining the dimension of complexity and
centralization, while it has no impact on the formalization dimension.
In light of the results of this study reached by the researcher, he found
they are useful in the success and progress of this vital sector

Cost Accounting Information and Economic analysis are
considered the Master Key to Draw the Policies and Adopt the
Investing Programmers. Such Information Contribute in Creating the
Right Investing Decisions.

Though the Environmental Costs Form High Portions from the
Costs In charged by the Company, it is not possible to ignore the
information Concerned with Such Costs according to the Principle
"The one Who Pollutes Pay" and finally the Costs become affecting
the Companies` Profits and the investing revenues.

From this point, what had been regarded as traditional from
investing decisions contain incorrectness. Accordingly, environmental
costing information control the new opinions for the men of
economics and business men when they making their decisions in
order not to be ignored from the environmental legislations and
requirements which oblige the company to overhead additional costs
that had not been taken in to consideration as a result of neglecting the
environmental side at that time

Financial derivatives considered as one of financial
investment tools, that must focusing on by the companies and the
financial markets, because of this kind of investment contain multi
risks, the most important is fiduciary and law risks as well as the
derivatives as the past situation, as it's forbidden to dell with by
Islamic, law and economic ways, so that it's necessity to show
accounting standard to comply with the Islamic sharea'a , law and
economics requirements to allow dell with this kind of transactions
(derivatives).
This research aims to show the kinds of derivatives and how
to transact with it, and show how to treat it by accounting ways
under international accounting standards No.39 , also the research
aims to show the Islamic sharea'a opinions of derivatives and
propose accounting standard,
Finally, we propose accounting standard convenient with
Islamic sharea'a, law and economics requirements to avoid the
investors any kind of risks may fall on