Muthanna Journal of Administrative and Economic Sciences

Abstract
The aims of this research are to determine the impact of financial depth and exchange rate on inflation rate in Iraq during the period (1970-2014).
To test the Co-integration among the variables the Engle–Granger and Johansen and Juselius are used. Beside that, vector error correction model (VECM) is employed to determine the direction of the causality between financial depth and inflation, as well as between exchange rate and inflation in the short and long run. The analysis of the results shows that there is a co-integration among the variables,and the direction of the relationship is a directional move from financial depth to inflation, and from exchange rate to inflation in the short and long run. The study recommended that must control the money supply and find tools to absorb the broad money supply and create new channels to finance the government deficit, as well as, reconsidering of the policy of the exchange rate of the Iraqi dinar against US dollar, to achieve stable and reduced inflation rates.

The research aims induction is provided by these studies and focus on three determinants of loyalty is the (customer satisfaction, service quality, customer value). The study went to select a sample of the guests tourist hotels in the province of Najaf numbered (104) guest. Using a questionnaire designed form in the light of previous studies, the formulation of scale and tested by statistical methods (reliability coefficient, the composite reliability coefficient, convergence). Then test hypotheses through structural equation modeling. The research found to important conclusions, most notably, that the quality of the perceived service an important role in the achievement of loyalty to the boat, in that the attainment of customer satisfaction is influenced by the quality of service on the one hand and has an impact on customer loyalty, and the perceived value by the customer has had a clear impact on the achievement of loyalty behavior to the customer. The study made recommendations that will enhance the development in the hotel sector, and provides a positive impression about the tourist services in Najaf.

The purpose of this research is to investigate the relationship between political behavior of managers and emotional exhaustion in the hospitals in the Al-Sadr teaching hospital. The importance of current research in its attempt to bridge the gap between variables. Furthermore, there is a reality problem, which has a significant effect on Iraqi health sector. Based on the random sampling, 450 questionnaires were distributed to nurses at the hospitals in the Al-Sadr teaching hospital. Only 310 questionnaires were returned. Out of which 287 questionnaires were usable resulting into a response rate of 92%. The theoretical results show the knowledge gap related to identification the nature of the relationship between political behavior of managers and emotional exhaustion. Moreover, the practical results show the significant and positive effect of political behavior on emotional exhaustion.

Developing economies face pressure on operating spending , to meet the public infrastructure requirements as well as the funding constraints in these countries is more acute than in developed economies , making them vulnerable to permanent deficits in public budgets Therefore called on international organizations invited to control public spending and to respect the limits set taxes and borrowing in harmony with the new capital mechanism , the stability and growth Pact , which held the EU " imposed on all economies, rich or poor , To distribute its limited resources among its rival in order to achieve a balance between physical investment and investment in human capital , such as education , health care and other social sectors to ensure the adequacy of the available to cover current expenditure of resources , as well as the development of the role of the private sector because they provide small and medium enterprises of support and strength for decision-makers economic in all countries alike .
So the quest is about the role of the private sector in Iraq at the current stage as a sector supported the public sector , especially that the Iraqi economy is suffering from a deficit bilaterally , but the question that arises Is the private sector and the savings are able to solve the public sector Mahal in drawing axes of the local economy under the circumstances The current special session.
" Give a man a secure ownership of a barren rock format, and turn it to the Garden of Eden .. The property charm turns sand into gold ."
( Arthur Young 1787 )

The idiom of criminal defendant rises many questions concerning its role and, its concept impose on us to give it the enough importance in the academic studieis because of the shortage in this studieis we try to studt this topic .
Despite the negligence in studyin the concept of the criminal defendant we try to study this research to shad light on it and how we use this right to dispose about the claim and the effect at the criminal suit.

The evolution in the investment budget of the post-2003 projects, led to the Iraqi universities, especially the young to continue to keep pace with developments in the modern evolution of technological in the Arab or foreign universities, through the advancement of scientific its institutions after the cases of stagnation and neglect that lived before 2003, and was for investment projects in the budget impact of the development of these universities, including the young universities .
We will highlight in this study on the role played by the internal audit in the efficiency and implementation of the budget in Iraqi universities fledgling projects, where this study aimed to show how to develop and improve the efficiency of the investment budget projects, and it address the problems of accounting and mistakes diagnosed of Supreme Audit quality and for the purpose of implementation of the investment budget projects, and to develop steps that could be adopted by the internal auditor to reduce audit risk when implementing the investment budget projects, and to achieve these goals was the questionnaire forms were distributed to staff in the universities of Al-Muthanna, Maysan (accountants and auditors) added to the distribution of these forms on teaching the Faculty of Administration and Economics at both the two universities (Muthanna and Maysan), where swallowing number of distributed questionnaires (107) form, and the researcher make the necessary analysis and test hypotheses of the study, where the study found that there is a link between the internal audit on the efficiency and implementation of the investment budget projects the quality of the relationship, as well as a correlation effect of audit quality Internal investment budget on projects .
The researcher in recommends his study to pay sections of Control and Internal Audit in Iraqi universities in terms of creating young cadres auditing qualified scientifically and practically and have the expertise to manage the scrutiny of the investment budget, which would increase the efficiency and improve the implementation of the investment budget projects.

The research aims to measure earnings quality level by using the flows and accruals model (Richardson) and then show us the impact of the determinants of ownership structure on the application of eight Iraqi private commercial banks listed on the Iraq Stock Exchange for the period from 2004 to 2013.
The statistical program SSPS used in measuring and test research variables using simple and multiple linear regression, and T-Test analysis, The research found that there is an acceptable level of earning quality in those banks,And the overall results showed that there is a effect to Determinants of ownership structure on the level of earnings quality.
On the basis of previous results researcher recommends the need to adopt an indicator to measure the quality of earnings in the Iraqi environment, as well as the legalization of the determinants of ownership structure for its effect in the monitoring and control of the negative behaviors of the administration which will reflect positively on earnings quality and encourage investment

As the education level rapidly developed, the academic institutions seek improving their performance to survive and achieve the competitive advantage, which has led them to adopt and apply the performance standards of the educational quality assurance for Academic Accreditation. As a result, the need to adopt the methods of modern management applications, including benchmarking method as one of the important tools used to in measure and determine the performance gap and the adopting the quality wheel, has emerged to conduct the continuity in reducing the gap and filling with incremental improvements. The educational organization should re-conduct benchmarking and evaluating improvements constantly to inspect the progression range.
The research has come to a set of conclusions:
- Search results has proved the commitment weaknesses to implement the issues stated by the university quality standards ranging as the points obtained by sections has ranged between (45-55), which is considered relatively low according to a scale ranging )1-100(,excepting the Computer Systems Division, as it achieved )75( points, coming as the strongest component in the research sample.
The research recommends the following:
- The necessity to activate Department of Quality and Performance role to ensure the university follow-up and compel the academic institutions to implement and apply the quality standards, and not just preparing and printing evidence without a follow-up procedure. In addition to assigning faculties the role of efficiency and the scientific expertise in the academic institutions to follow up to with standards to ensure the students to graduate with qualifications that meet the professional requirements.

The imposition of continuity is considered as one of the basic estimations In the preparation of financial statements . the imposition means looking at the company as continuing in its activity in the near future , and the company is not obliged m and it has no intention , to liquidate or reduce the size of its business or looking for ways of protection from creditors according to the laws or regulations . the auditor should examine the appropriateness of the management application the continuity imposition when preparing the financial statements , taking into account . if there is considerable doubt in the ability of the company to continue , it should disclose that in the financial statements , this study comes to shed light on the mechanism that should be followed by the auditor to reveal the company's ability to continue .
The study has been done in the southern public corporate for cement. The study aims to highlight the risks faced by the management in checking the company's ability to the auditing standards and legislations m and to suggest a set of indicators to verify the imposition of continuity .the commitment of applying the requirements of the international auditing standard 570 on the public companies rovides the decision –maker with useful information about the continuity or lack of continuity of public sector companies in Iraq.
The study has reached to a set of contusions the most important ones are : the importance of using the indicators of financial at analysis by the office of financial supervision , which are useful for predicting financial distress or bankruptcy cases for judging the company's ability .there is no local audit manual for the imposition of continuity which contains the guidelines and procedures to be followed by the office of financial supervision, when there is suspicion or indicators that raise the question about the ability of the company to continue and embed this in the attached reports of the financial statements .
The study has come up with a set of recommendation, the most important ones are liquidating the general company . for cement because its losses has accessed 75% according to the law of the general companies no . 22 for the year 1997 , providing a local audit guide for imposing the continuity which has the guidelines and procedures followed by the office of financial supervision when there is suspicion or an indicator that raises the question about the company's ability to continue and embedding that in the attached reports of the financial statements .