Muthanna Journal of Administrative and Economic Sciences

All the empires that have throughout history, been subject to historical inevitability of passing through the treble known, which ends with aging and the pyramid, and them retreat gave way to the other evolution and upgrade instead, but what can be referred to is that the emergence of factors depravity and weakness begins in the womb of the empire as a result their behaviors, it is remarkable to consider alleged that the American Empire is the fastest hit by the empires aging prematurely.
It can be inferred as a potential viewer to him strongly to the Al- economic situation U.S. and America’s standing in this day and age (twenty- century atheist) is that it is the power consumed Its components and the historical stage, they live really premature aging, and must be conducive conditions to the demise of its time to give way to wide at the emerging powers are competing for occupancy of it’s the most prominent among these is China, not only in economic aspect, but also in the field Military as well.
The geopolitical implications of the upcoming it will be losing United States of America enormous privileges, of their ability to achieve high returns on fixed- time of foreign assest, the largest of the proceeds paid to foreigners who invest in the United States of America, will depend on the dollar suddenly becoming.

The prevalence of the principle of trade protection in the late nineteenth century led many industrial countries continued to seek to remove all barriers to foreign trade, on the grounds that its national borders is sufficient to support the specialization In turn, works to increase productivity, and enable them to support their competitiveness and thereby achieve its objectives of raising the level of economic growth and social, there became an increasing need to consolidate the trading system based on free market economy and open in line with the increasing role of the WTO.

This research deals with food security and problems relating to agricultural and water in Iraq as part of the overall factors affecting food security, water wealth and resources alongside putting forth the Islamic solution for such problems .
Problems of agriculture have been diagnosed in Iraq with regard to developing agricultural and animal production in addition to making mention of the proposed solution as in the case of raising the productivity of agricultural unit, dealing with the problems of land salinity, desertification, water wealth and the problems of agricultural administration and policies.
Finally, An emphasis has been laid on sustaining agricultural development and the view of Islam with on sustaining agricultural developments.

Tax systems characterized by players continued its evolution depending on the transformation of economic, social and financial, so they are applied within a period of time then becomes inappropriate, which requires modification and repair Whether it is in developed countries or developing countries. In taking the tax system logic of the Iraqi economic reforms in the country, which is based on free enterprise to be subjected to the logic of free market, tax system has seen several changes since 2003, as new data have emerged through the orientation of the national economy from a centrally planned to a market economy. The aim of the reform in the access to the benefits which are an indication of the success of any system in this area we wonder at the effectiveness of tax reforms in Iraq and their suitability to the reality of the institution of tax?

The just in time system (JIT) is consider one of modern productive systems that have entered production techniques at the end of the twentieth century. This system is reflected on the accounting process because it is used as the main tool to reduce the costs of products through the fundamental item of the elements of cost accounting; this element is represented by the inventory with keeping the quality of the products.
Depending on this system is not impossible but it may be difficult in the beginning due to not providing of availability requirements and the requirements applied.
We study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this system can effectively compete in order to achieve those objectives.
So this study focused on the goal of reducing the cost of products by reducing the cost inventory to a minimum, as the study was based in its hypothesis on the ability of companies to application this system, which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordination between production management and purchases and sales.
Based on which enjoys the advantages of this system is important for companies has called on the need to study the possibility of its application in public companies that apply the accounting system standardized by choosing one of these companies as a sample to find a company Our General Engineering Industries.
Divided into two sections to this study, reviewed the first section the conceptual framework for the production technology in time (JIT), while the second section dealt with the practical side, the study included financial statements showing the impact of this approach is compared with the traditional method.
The findings of this study to the possibility of application of local companies for that system, and then built on the basis of the study's recommendation that all local companies with the potential application of this system because of its advantages and benefits of achieving the objectives of those companies to reduce the cost of their products and increase the level of performance.

Economic and social development resulting from them, and then finding practical mechanisms (administrative and regulatory) are effective to control and minimize its negative impacts on society.
Administrative and financial corruption phenomenon as old as human societies and their political systems, as they are not concerned with the people or the country or culture, and one without the other, but the size and the level and type vary from one society to another according to the data many as a rule the dominant (democratic, dictatorial), culture, social structure, justice, the dominant values, side effects and how to deal with the phenomenon and the corrupt.
That the fight against corruption requires of academic and professional bodies to shed light on this phenomenon, first raised by the statement and the negative political
The main objective of the research is to develop a management framework - a control to reduce the phenomenon of administrative and financial corruption in the Iraqi environment to help government agencies in particular regulatory and community in general in the prevention and detection of corruption cases that occur in the government sector to expect that achieved by the proposed framework of the positive effects in the application laws, regulations, instructions, and achieve the highest degree of transparency

The study aimed to identify how the elements of the application of ABC in a corporate environment the Iraqi industrial / company vegetable oils (Al-Mamoun plant ) for the purpose of applying a new model for calculating costs companies an alternative to conventional systems currently in place and that this method is called the expense "costs based on activities" and has proven the
feasibility of high-modern way and a great ability to describe reality in a way more accurate than traditional methods of making it easier to appropriate measures to reduce the cost and control. The results of the study when using the ABC system will help to exclude non-viable activities that do not add any value to the final product and not to ensure the accuracy of calculating the costs. The most important findings of this study is the gradual shift from the traditional system to system costs as well as the ABC activities create partitions independent cost accounting in manufacturing companies and consolidation of qualified human cadres scientifically and practically.