Muthanna Journal of Administrative and Economic Sciences

The present study aims at examining the role of social and organizational links in enhancing the performance and participation decisions of a sample of 100 employees at Al-Dyiwania electricity office. The study hypothesized that the social and organizational links increase the level of performance of work and level of organizational citizenship behaviours. It also proposed that high level of social and organizational links reduce employees\' intentions to leave their work. The questionnaire was used as a main tool to collect the data. The questionnaire design was based on previous studies. Authors used a set of statistical tools such as mean, standard deviation, and simple correlation. The study findings confirm validity of the hypotheses of the study which it is based on. A set of conclusions and recommendations were formulated.

this paper addresses the adopting of implementations enterprise resource planning ERP system based on critical success factors (CSF). We reviewed the execution of enterprise resource planning (ERP) according to five different areas: USA, Australia, China, Middle East, and EU. During our research, seven CSFs covered to compare five different regions to find the best implementation of ERP. The CSFs that we found are “Fit between ERP and business/process, Project champion ERP strategy and implementation methodology, Communication, Change management culture and programme, Business plan /vision /goals /justification, appropriate business and IT legacy systems”. In these seven CSFs, some were most frequently cited such as training, education,and top management support’ they have great effective on the efficacious application of ERP system.

The purpose behind the present study is to clarify the economic track of Greek civilization particularly in the fourth and fifth centuries which participated in the maturity of the civil contemporary concept of state through what is raised by the great philosophers at that time. This enabled them to formulate a notion of economics. The notion was limited to the domestic economy which was related to the way of managing the family to meet the multiple needs. The most prominent ideas were related to the way in which the tribal society transformed into civil one through adopting modern economical basis from one hand, and confirming the basis of a several theoretical and practical conceptions of the modern conceptions of economy in the other. This is represented by clarifying the meaning of property in the light of the changes in the foundations of home and abroad which has grown the need for the use of money to facilitate the processes of exchange and distribution. In addition, the formulation of the notion of state which includes some economic sides which are related with benefit and the level of satisfaction of the individuals in addition to the other notions which were presented by Epicur, Aristotle, and Plato

Iraq is one of the countries that suffer from significant deterioration in the economic growth rates that represent the main aim for all countries. it is very difficult to imagine the development process without high and sustained rates of economic growth . for a long time, Iraq has depended on the petrol sector which is dominated on the large percentage of total local product that equal 40-62 % and 78-98% of the state budget revenues and 83-99 % of total exports during the period 2003-2014. Such data confirms the presence of large structural differences that convert the Iraqi economy to be follower to the global markets and its control on the quantity and price of petrol. in addition, petrol is considered as depleting resource that cannot be relied upon to meet the current and future needs of the Iraqi people ,who live in a world controlled by conflicts of interest. This environment requires the adoption of development policy with foundations of the diverse resources in the Iraqi economy as well as developing the capacity of the various institutions to vary their products to create an economy that is based on a basket of products rather than relying on petrol as the only source for growth and development.

This research examines the economic challenges of terrorism as well as the available solutions for the economic side through introducing economic programs and policies so as to treatment the poverty and set justice for wealth and income among society personals from what they faced especially after 11 September 2001.
The research reached many conclusions to avoid terrorism by using economic variables since both of them are sorts of human behaviors. It is also concluded that the oil-countries are more supplier than nonoil-countries for terrorism. This is attributed to the weakness of institutions in such countries. This point is not applied on Iraq because the factors that led for the terrorism are related the political and external factors in addition to the economic factors.

The urgent need for investment in the oil sector was figured after 2003 because of the low daily production rates, as it did not exceed, at best, 2.5 million barrels per day. In addition, it is the only sector that flows money into the budget which represents the backbone and lifeblood of the economic life in Iraq.
The oil revenues which are represented by the produced quantity and the price, where the latter is an external variable component that cannot be controlled. Despite the presence of almost a consensus among producers and consumers of oil that oil prices are not suitable for both parties. This made it as a restriction on the nature of the contracts of licensing tours that are done to increase the rates of production. This shed light on the need to highlight the most important results achieved as a result of those tours.

The research aims to study the real poultry production costs and determine the optimal size of poultry production projects in the province of Muthanna. The sample was (15%) of the research community. The results of the study has shown that the cost of buying the poultry represents the big part of the total cost then the medicine, and vaccines respectively. The study recommends aiding the producers by providing feed with subsidized prices as well as guiding them by making conferences and meetings so that to overcome the problems that they face . Moreover, it recommends that the government gives loans to the producers in order to increase the production and to encourage the investors to invest in the field of poultry projects in this province. Key words: (fixed costs, variable costs, the optimum size of production, poultry)

This study aims at identifying the role of audit committees in the reduction of earnings management practices and their impact on the quality of the published financial reports of joint stock companies in Iraq. To achieve the objectives of the study,a questionnaire has been designed and distributed among internal auditors and accountants Who work in insurance companies. 110 copies of the questionnaire has been distributed, but the researcher has recovered only 100 of them, which represent 91% of the total number.
The researcher used the (SPSS) program to analyze the results of the study. the study has reached a set of conclusions. The most important conclusions are: the preparation of reports that are concerned with the audit committees periodically attached with the accurate and honest periodic financial reports represent a support to the audit committees for the purpose of upgrading the quality of the financial reports and increasing the confidence of its users.
The study recommends the periodical changing of the members of the auditing committees which will insure the independency and neutralization of those members in their decisions and reports as well. In addition, the annual reports should include a statement about the auditors' responsibilities and the number of their annual meetings as well as the evaluation of these committees.

This study seeks extent of benefit from the application of ZBB as a control of the financial performance of governmental units, that apply the government's accounting system in addressing the financial crisis faced by the country ,The application is done on a sample of Al- Muthanna province (Muthanna University, Department of Health, and the Directorate of Education).
The study aims at determining the availability of the application of zero-based budget in the governmental units , demonstrate the impact of the application of zero-based budget and improve the financial performance of the governmental units the research sample of the applying of zero budget and its importance and tries to put a proposed framework for the application of zero-based budget.
To achieve the objectives of the study , the researcher used a form which was designed scientifically .He the distributed( 84) questionnaires on AL- Muthanna University, the Directorate of Education and the Department of Health in AL- Muthanna province, the researcher also made the necessary tests to achieve and analyzes hypotheses of the study .
The researcher reached several recommendations, including to take advantage of the huge potential of the budget of zero in the field of audit work in the improvement and development of financial performance in government institutions, the need to implement the budget zero in governmental institutions, which contributes to reduce the pressure of expenses , not to encroach upon the allocations and the need to enact legislation or law or instructions allow governmental institutions to apply ZBB .