Muthanna Journal of Administrative and Economic Sciences

The efficiency of any society is linked to the efficiency of the human element. Its ability and desire to work .this the Algerian institutions strive to develop its human resources because of their active role in the advance of the country ;after emergence of economics institutions and the access status to the global markets.
Further more, the direct impact of incentives on the human element should be studied seriously .others wise there will be a negative result that will emerge because of the lack of encouragement and this would be seen precisely. The dissatisfaction at work.
Job satisfaction is very important as it will provide the person with the stability and the desire of keeping this job forever and this by giving the right incentives to him

This research aims to show the extent of accepting charge for the application of e-government in the General Authority for taxes, as well as assess the availability of information technology in the body to enable the application of e-government. On the other hand aims to demonstrate the impact of the reduction in the cost of compliance tax as well as their impact on improving the level of compliance of tax, and to achieve that was divided search into three sections addressing the first research research methodology The second section included the theoretical side of research and on two focused first axis on the concept of government E the second focused on the concept of compliance tax and finally the third section dealt with the practical side of the research, which included evaluating the availability of information technology in the GCT, as well as analysis of the results of the questionnaire, and determine the proposed framework for the application of e-government in the GCT. Search and explained the presence of a positive impact for the application of e-government to improve the level of tax compliance as well as reduce the cost of tax compliance as there accept the idea of the application of e-government by taxpayers.

Small and medium projects play important roles in economic and social growth . This makes them the center of concern for governments and international organizations particularly the united nations industrial development organization and the international bank .
This research includes some conceptions related to small and medium projects as related to every country's conception use of the term suitable to its industrial and economic situation. It also deals with a lot of problems and obstacles facing small and medium projects including the administrative and obstacles problems like the unavailability of study and research centers related to strategic development, the adequate diagnosis of such problems and their disadvantages .
The practical part of this study deals with period between 2000 – 2009 by analyzing and studying the production value and preparing the small and medium projects in the national economy .
The study concludes that the reasons for failure center on not carrying out economic significant studies and the unavailability of governmental organizations supporting those projects. Likewise, the conclusion of this study emphasize the deterioration of the production situation and its fall in production decrease by the retracting of the economic monitors in Iraq .
The recommendations given in this study represent a roadmap to make and develop projects in Iraq. This includes serving the progressive economic growth, providing the appropriate investing environment , achieving economic and political stability, providing bank facilities, decreasing the rate of profit, making use of other countries' experiments in the field of providing complete handling of projects by reinforcing the initiative in the specific sector and providing consultative technical services , among others .

Banks are financial institutions with efficiency and Aaltather in the national economy as a source of funding sources and savings, so the calendar performance is necessary to identify the strengths and weaknesses and to respond to the evolution of environmental under advantages Almtnaksah and openness toward a market economy. And still financial reports of all kinds and, despite its importance in the expression for the size and nature of business activity and as a result, did not take their importance in the process of planning and decision-making, especially on strategic extents. It is imperative to identify current and future trends and the nature of the activity, including the administration of strategic knowledge of its performance. From here must study the reality of activity in the bank and evaluate the performance of the bank and sections and their impact on the results of the activity and financial position and support the administration and beneficiaries in order to plan for the performance of a strategic more effective to enable the bank to earn customer satisfaction and gain competitive advantages, and this is what reached the study through the selection of the Bank of the Tigris and Euphrates Development and Investment. sample for the study was also selected financial statements and reports for the period from 2008 to 2010.

This study seeks to achieve two main goals, either I are such that is to highlight the feasibility studies and what investment decision rational in a sector investment, which requires some degree of reassurance on invested capital, as are those studies, which precedes the resolution of important matters, scientific and practical health make that decision or not, since those studies if prepared in accordance with the correct bases, are numerous and varied technical and marketing, financial and other characterized integration.

That quality in education is process management strategy and it's based on a set of values and derive energy from the movement of information in which we can employ the talents of employees and their intellectual investment in the various levels of organization creatively to achieve continuous improvement of the organization
And that the process of upgrading the level of universities and scientific institutions is a popular demand and community in addition to being a formal requirement that universities must meet its responsibilities the big to the community and we have to have an impact on the environment in which they operate and it was necessary to the existence of local standards derived from the Iraqi environment from which to compare with reality, and to measure the reality of performance in the faculties of Iraqi universities and in accordance with the evidence of quality and reliability academic universities Iraq issued by the Ministry of Higher Education and Scientific Research of Iraq was chosen as the Faculty of Business and Economics / University of Muthanna as a sample for the application of a proposed program in three stages:
First stage Pre-application program Second stage the stage of applying the model of quality third stage A study and analysis of results Has been reached to a set of conclusions was the most important (that the application of quality standards according to the quality manual and reliability academic universities Iraq issued by the Ministry of Higher Education and Scientific Research of Iraq program requires an extension to measure the performance of workers in the educational process of administrators, teachers and staff and to achieve the quality of education) and recommendation
( application of the proposed program to measure the performance of workers in the educational process of administrators, teachers and staff and to achieve the quality of education).

Refers to the orientation towards the global market economy, and to make way for foreign investment and foreign trade, while indicating closure to the reverse, also includes openness to allow domestic capital and foreign growth, horizontal and vertical, and involves the concept of openness to suggesting that type of conviction among multiple options, Although the introduction of this policy is a conviction among the rulers more than it is a popular demand, and it should be noted that the concept of economic openness is associated more or less the principle or policy of economic freedom, or what is known under the slogan (laissez-faire, let him pass), this principle, which appeared In the Middle Ages by Alvezoukrat (natural), in these words the four greatest legacy of Fazoukrat, which refers to be a call for joint action against government intervention in any form for any social purpose, let the things that in a wider field of unimaginable (), as they impose several restrictions on trade, has directed traders in that era to raise the slogan (called Trade and will), this principle, which appeared in the Middle Ages, where it was imposed numerous restrictions on trade, and when he asked the Minister of French traders for their demands answered one of them (let the trade and would) and since then has become the phrase expresses the general policy thrust the government should not interfere in the economic life of individuals (2).

The earned value technique is a crucial technique in analyzing and controlling the performance of a project which allows a more accurate measurement of both the performance and the progress of a project. This research presents a new fuzzy-based earned value model with the advantage of developing and analyzing the earned value indices, and the time and the cost estimates at completion under uncertainty. As the uncertainty is inherent in real-life activities, the developed model is very useful in evaluating the progress of a project where uncertainty arises. An application illustrates how the new model can implemented in reality .

This study aimed to test the impact of characteristics of high performance organizations on their Entrepreneurial orientation, where the study tried to introduce an integrated theoretical framework of the most important view point about its variables. It also introduced an analytical practical framework for the opinions of chosen sample included (101) administrative leaders at the colleges of United Arab Emirate's University (Vice president, Dean, Dean assistance, Department head, R&D manager)
The researcher choose U.A.E. University because it got (227) rank among the top (500) universities in the world for the year (2008) according to the classification of (Times Higher Education- THE Q-S).The independent variable of the study was represented by the characteristics of high performance organizations (design, strategy, process, technology, leadership characteristics, individual and roles, culture and external orientation characteristics), while the dependent variable was represented by the entrepreneurial orientation with its three dimensions (Innovativeness, Risk-Taking, Proactiveness) The study tried to answer a set of questions that represent its problem: (What are the basic characteristics of high performance organizations? and finally Is there any effect relationship between the characteristics of high performance and entrepreneurial orientation?). By using a group of statistical tools, the study came into set of recommendations. The most important are (the studied colleges varied in possessing the characteristics of high performance organizations and their entrepreneurial orientation, besides the effect relationship between the two variables). In Light of these conclusions, a proposed set of recommendation is also introduced. Among them are: (The need for focusing on the importance of the characteristics of high performance that differentiated the university in achieving superior performance compared with other universities whether they were local, Arabic or foreign through embedding these concepts in university mission and strategic objectives)