journal of Economics And Administrative Sciences

Abstract
This research aims to evaluate the application of the inspectors general of global indicators offices according to the axles (leadership, strategy and planning, employees, partners and resources, process management) and through the assumption main research which states that (there is an application for global indicators to evaluate performance in the offices of the ministries under study) which are subdivided into five sub-hypotheses according to the classification and division of the five axes of the checklist.
The researchers have taken refuge in the process of assessing the performance of the check list which included global indicators, which are certified by the European Union in assessing organizations as Arad, the researchers use a global indicator to show the aspects of the real weaknesses and their suitability in the application of national organizations, and selected the inspectors general of ministries and offices (Education and Culture and health) subject to the application of the practical side, which was based on direct field study was the analysis of the final results of this hypothesis using statistical methods (Mean unlikely, central premise, the standard deviation, the test Altaia "t-test" Contrast "ANOVA test" analysis test ). In light of the theoretical and practical study, the researchers reached a set of results, notably.
1- shows that there are weak and inadequate in the application of global indicators in the surveyed offices, as an indicator of staff for Strategic and index layout and index partners and resources of the three offices (education, culture and health) and transaction management for office Index (education and health).
2- Show that there are significant differences between the surveyed in terms of the application of global indicators offices, it was the highest value for the Office of the Inspector General of the Ministry of Culture and then followed by the Office of the Inspector General of the Ministry of Health and Ministry of Education and the Office of differences.

Abstract
The goal of current research to describe and diagnose the level of attention of doctors to design and regulatory dimensions, (strategic vision, organizational structure, organizational processes, business systems, personnel), and the performance of hospitals and dimensions, in six hospitals in medicine and selected a sample for research, as well as identify organizational design effect in the performance of hospitals and dimensions (efficiency, the development of human resources, patient satisfaction, achieve financial results, quality of health care).
Research has focused in part theoretical on key variables to look organizational design, which has been focusing on five categories which represented, strategy and vision, organizational processes, and business systems, and personnel, organizational structure, was followed researcher quantity, which is one of the basic entrances in studies the way including social work, it comes as a result of the use of the style of the questionnaire as an essential tool in data collection.He focused on the field side of the inductive method was used for this purpose quantitative analysis of the variables of the research, exploratory and description, practically to validate the outcome of the theoretical orientations, and the sincerity of the research hypotheses. And selected the Medical City area to search being considered the latest and greatest therapeutic and educational health institution in Iraq has included the research community's senior management in the Medical City employees and managers of hospitals and doctors, as well as doctors consultants, and other doctors who fit their characteristics with the requirements of research, it has been identified sample size in the search (212) persons, where they were distributed the questionnaire and the number of questionnaires are recovered (212) questionnaire, after the researcher to make a great effort to follow doctors research sample until completing their questionnaires to fill completely. The researcher used to tackle statistical data by program (AMOS v.22) and (SPSS v.22(.
The results showed that the research hypotheses are all acceptable and positive influence, and moral, but it affects a weak level, which requires six hospitals departments of research focus on the adoption and the development and implementation of a clear practical measures regarding organizational design, because that would help to increase the influence the positive organizational design in the five dimensions of organizational performance (health care quality, patient satisfaction, and achieve financial results, and the development of human resources, and efficiency) in the six hospitals and research, and as reflected in the improvement of organizational performance for these hospitals.

Abstract
The research aims to formulate a model for research on the dimensions of the Leader-member exchange theory according to the ideas and thoughts of Liden /Maslyn, Hammer and impact on job satisfaction and measure these dimensions at asiacell communications to identify the extent of convergence between theoretical dimensions share leader – member Exchange (LMX) with leadership style used in this company, we have been building scale contains two variables, independent variable Leader-member exchange theory five dimensions (effect , Loyalty, contribution, respect professional, and support) the certified job satisfaction variable dimensions (job security, The Style of management, organizational climate, appreciation, and work itself), and selected a sample of employees in the company to distribute the questionnaire, sample consisted of search (205) personnel who work at the company discussed. The search came to conclusions which noted the possibility of adopting entrance Leader-member exchange theory in Telecom, asiacell with all dimensions higher than the mean responses of premise (3) with the application of most of the company's theory and research, among other recommendations, the most important of the asiacell telecommunications company from a Leader-member exchange theory being theories dealing with tight time leaders and their people can rely on them and provide them with more confidence and authority.

Abstract
Spiritual is one of modern subjects gained importance of their role in the meaning imparted to work and to promote a sense of belonging to the group and the community, including support personnel positive attitudes towards their work. The research aims to highlight the impact of the relationship between workplace spiritual and variable working attitudes to sample variant of the hospitals, health department BAGHDAD / Rusafa, and in order to achieve this, the researcher is based on the descriptive and analytical approach adopted for the analysis of the questionnaire and to test relations research and its variables. The research community (4) of hospitals in Sadr City, included've targeted 106 doctors and 222 nurses formed a whole (328) factor of the doctors and nurses of the hospitals surveyed, have been analyzing the data and test hypotheses using a number of appropriate statistical tools such as the arithmetic mean weighted and standard deviation to measure changes in the level of hospitals and the simple equation to test the impact of the decline.
In the final analysis, the results showed the validity of the hypothesis main research, employing workplace spiritual increasing the sample's ability to make their attitudes towards work in a more positive, depending upon formulated a number of conclusions based on which a researcher in the development of a number of recommendations for hospitals surveyed, including: providing job security. And to prevent attacks on doctors and nurses through the activation of the protection of doctors and accounting aggressors law legally, and contrast enhancing behaviors ethical for doctors and nurses to deal with patients, and the need to create an encouraging regulatory environment to realize the meaning of the work of how each of the doctors and nurses, and this is done through the consolidation of vibrant relationship confidence among the workers themselves (doctors and nurses) and senior management.

Abstract:
Attention increased to the topic of academic accreditation by the university as a modern philosophy by which to improve its performance and provide high-quality education. Universities and colleges in general and Iraqi universities and colleges in particular have begun interest in accreditation and desire to get it. So starting from the pursuit of the Administration and Economics College / Baghdad University in obtaining accreditation of Association to Advance Collegiate Schools of Business (AACSB) The research is present which aims to determine the level of application (AACSB) International standards at the College of Administration and Economics / Baghdad University in preparation to get its accreditation in the future. Research adopted case study method were data on the status of the application (AACSB) standards was collected through the use of checklists, which have been prepared according to the (AACSB) international standards . This requires interviews with faculty members and accreditation committee members, as well as field cohabitation of researcher at the college in order to get the required data. The results indicated that (curriculum content) standard and (degree program educational level, structure and equivalence) standard, has achieved the highest rate in application and documentation .and the standard of (executive education) has less rate of the application and documentation. Accordingly, the research recommends that to establish a special office of executive education along the lines of consultancy office or attachable to it, offers a Special education programs of leaders and executives of public and private sectors in return for cash.

Abstract
The sustainable competitive advantage for organizations is one of the requirements for value creation, which centered on the possession of scarce resources that achieve maximum flows to invest in intellectual capital, if what has been interest in them, measured and employed the way properly and style, so I figured the need for new technologies to enable organizations to measure the intellectual and physical assets and to assess its performance accordingly, so it sheds search light on the measurement of the added value of existing knowledge using the standard value-added factor is the intellectual (value added intellectual coefficient) (VAIC) and to develop a set of assumptions about the extent of the difference between the sample companies that have been picked up from the industrial sector companies trading of its shares in the Securities of the Iraqi market, which offers different products between pharmaceutical and clothes and food, engineering and texture, and to reach a number of conclusions which are summarized from the depreciation of human capital coefficient of Finance and the unit invested in by those companies with capital structural form of a remarkable increase compared to the size spending, The added value achieved through it.

Abstract
The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all level? Is there a conflict between the public policy of the state and the policy of local government? In order to achieve the goal of the research and answer the questions the problem has been studied through the analysis of the information collected in theory and in practice by a lot of statistical methods and a statement effect relationships and the correlation between variables and the dimensions of the current study, and was the study sample is limited to members of the Board conservative (Baghdad province) to be considered elected by the local audience, as well as makers of local politics within the province according to the law of the provincial councils is not organized in a region No. 21 of 2008, the researcher used a questionnaire to collect data in the research said, saluting the total study sample (58) member members of the provincial council were retrieved (46) a questionnaire from the total number mentioned to the number of members of the council, where the section of this research into four sections the first devoted to the methodology of the study, and the second devoted to the side of the theoretical, and the third on the practical side, the fourth topic was the conclusions and recommendation.

Abstract
This research aims to improve the provided health service level inside Baghdad hospitals and the Yarmouk educational, as well as to shed light on the reality of the health service and the quality within the major operations room in both hospitals, as the operations room represent the research community, as was the use of some quality tools Pareto and Ishikawa diagram to measure and assess the level of quality provided, and include research problem to find out what are the problems and obstacles facing the process of improving quality in both hospitals, and whether there are scientifically accurate method to assess the quality of health service in Baghdad's Yarmouk hospital and educational . Where the researcher has identified a number of problems that occur in the operating room based on his experience and on studying the actual reality of the work was not only a researcher so, but retained most of the surgeons working inside the terminal to identify problems and calculate the number of iterations for each problem, the researcher reached a set of conclusions, and regarding Hospital Baghdad Teaching the highest proportion repeat of the problems that appear in the operating room is the patient waiting period be a long time before the operation, due to the great momentum for the number of operations that take place daily, But regarding the Yarmouk Teaching Hospital, the highest repeat of the problems that appear in the operating room in the galleries that the number of operations is insufficient and inadequate, due to the old design and construction dilapidated addition to the growing number of patients in large numbers.

Abstract
The research aims to determine the impact of the strategy performance evaluation and of the Standards (leadership, people, knowledge, processes, financial) in the achievement of organizational effectiveness in accordance with the dimensions (planning and setting goals, Exploitation of the Environment, achieve the goals, the ability to adapt, information management and communications) and the relationship between them, the problem of the research in the growing interest in the process of performance evaluation for organizations, the erroneous belief that the performance evaluation activity is useful, and the fact that performance evaluation process is one of the main tasks of the work of the Office of the Inspector General, according to the Order (57) for the year (2004), , turn the researcher to select a sample search of the Inspector General's Office staff, amounting to questionnaires approved (73) questionnaire was used statistical package SPSS in data processing and analysis, and in the light of the findings and conclusions of which the most important was the staff interact with the adoption of a strategy to evaluate performance, it has been the formulation of a number of recommendations, the most important was the need for the Office of the Inspector General staff about the importance of the work according to internationally recognized standards within the strategy to evaluate the performance, because of its impact on the interaction with them on the ground to get to the target organizational effectiveness
.

Abstract:
Discussed the research variables are important, privatization options and strategic analysis of the external environment, and that the purpose of the research is the trade-off between privatization options and choose the most appropriate alternative in proportion to the external environment, the research aims to determine the privatization the most appropriate option for companies and public contracting, showing the importance of the study provide the privatization of public companies as a strategy can all its way public sector organizations from the transfer of work practices or private sector organizations and mechanisms to it as contributing to improving the level of skills Develop the current and future level of performance, the study involved comparing three views internalized experts, investors and managers sample (87) individuals and ensures head of research , including three sub-hypotheses were subject to statistical hypothesis tests. And it used statistical methods such as arithmetic mean weighted one sample and the use of analysis of variance table (ANOVA Test) and the most important results the management contracts is best suited choice between privatization options turned out that the sample went from various specializations and macro-level environmental factors It was used method of management contracts in order to solve the problem of administrative shortcoming introduction of modern management techniques, as well as responsible for the administration does not bear any financial responsibility for the company's operations which both the company's profits or no ,most important recommendations by Go toward privatization optimal choice and decision-makers in the Iraqi state taking done
to rescue What can be saved from public companies.

Abstract
The reform process is a dynamic process going on, especially the administrative and financial reform, which contributes to the work and directing operations towards success and continuous development, which requires determining the validity and the responsibility and the rights and duties of all officials in the school settings (within the formations educational institutions) for the purpose of reducing the administrative and financial corruption, and then ensure management efficient and effective way by taking advantage of the physical, financial and human resources available to achieve the greatest benefit at the lowest cost to the fact that the follow-up performance on an ongoing basis in accordance with the specific of powers and responsibilities to help in the success of the administrative reform of the financial, including guarantee better performance and raising its efficiency levels, by specifying the duties and powers according to the administrative legal formula and according to scientific qualifications process promotes a sense of responsibility when tasks, especially, commitment to the principle of completion (the administrative and financial reform is everyone's responsibility and goal for all), and accordingly have been identified problem of the research included the lack of educational foundation them (schools) to a regular mechanism for the distribution of authorities and responsibilities clear who is welcome her on positions of responsibility within the organizational structure to it, which negatively affects the reduction of administrative and financial corruption and the difficulty repaired later. And research aims to adopt the approach just for the distribution of powers and responsibilities for anyone who is worthy her clearly on the responsibility centers to reduce corruption and facilitate the task of reform later .so that conclusion that the success of the reform of administrative and financial Transaction affected by choosing the right person to manage the responsibility which is determined by the authorities and responsibilities centers. Accordingly, the researcher recommended following the approach properly represented accounting responsibility (when the distribution of powers and responsibilities of who is welcome her at the division of the organizational structure to the responsibility centers) to ensure the success of the reform process for the application of hypothesis that the success of the reform of administrative and financial is when the division's organizational structure clearly and precisely to the responsibility centers are distributed in responsibilities and powers of their qualified using financial, material and human resources available makes it easy to keep track of the completion of tasks (to perform), to identify the weaknesses (corruption) and fix& reform it the right time and to avoid the occurrence later.

Abstract
The research aims to identify the strategic leadership and its role in activating the Organisational Performance, which is an analytical study of the views of the heads of scientific departments at General Authority of groundwater researcher's quest focused towards building a theoretical framework suitable for strategic leadership and performance Organisational and itُs dimensions.To achieve the aims of the research is designed to identify the researcher included (35) items to collect the raw data from the research sample consisting of 33 of the heads of departments. Data was collected by questionnaire, field visits, interviews and some official documents to complete the search data. It has also been used a number of statistical methods for data processing, including: the arithmetic mean, percentage, standard deviation, for the purpose of the sample description, the coefficient of simple linear correlation (Pearson) to test the validity of hypotheses, and coefficient multiple regression to test the health impact. The research found a set of conclusions that emphasize the most significant correlations and effect referred to by the premise of the search. deliberately then a researcher on the data that have been collected according to the academy out a set of results that belong to the field respondent contexts phrase analysis, and conclude research for the benefit of the emphasis on the role of strategic leadership as a fitting introduction to activate Organisational performance. She suggested that under a series of proposals, most notably the deepening awareness of the role of strategic factors in the management of organizations and their role in the development of Organisational performance and increase effectiveness. By giving the heads of departments more powers and authorities, to be able to respond appropriately to changing circumstances and to take advantage of opportunities and face the threats and potential problems.

Abstract
The objective of this research is to identify the analysis of the ethics of the administration in the development of the social responsibility of one government organizations, and to achieve the objectives of the research was the use of a questionnaire developed for the purpose of data collection and distribution to the research sample, was chosen as a total sample population (50) individuals were relying on statistical package to do a statistical analysis for this research, user, ANSI (SPSS) simple regression analysis, standard deviation, Pearson correlation coefficient.
Research findings show the role of social responsibility in achieving the university's strategy, Finally research presented a set recommendations was the adoption of a privat social responsibility integrated key strategy explains what are the needs of the workers and the community mission programs affect and prepare a clear organization plans annual targets.

Abstrac:
The relationship between planning and development, gaining shape and nature through the role of planning in subjecting the process of change and transformation economic conditions to put another more advanced by adoption of curriculum planning to determine lines landmarks the conduct of the scheduled time to the process of change and transformation according to the government's vision and philosophy toward the transition from an economic and social situation retarded to the economic and social situation else. It allows making the growth process continues, It can show the relationship by studying the experiences entire peoples for various historical stages the evolution of the different levels of planning and not selected for the Malaysian experience in development it is an attempt to prove the importance of planning were any level and any regulations were under which, as far as what an attempt to identify and prove relationship between planning and development that rise to the ranks of a causal relationship, and not a relationship interactive and contextual some interested and economic thinkers also believed. I realized where successive Malaysian governments as it seeks to promote independence and to promote national unity and development and enter into modernity, the need to pursue a planning identify trends and itineraries community desired according to a development approach time scheduler set trends the goals of progress long and medium – term within potential physical, financial and human resources available updated developmental shifts on the economic and social levels. Economic the transformation of economic structure the first economy to the industrial economy diversified and advanced technology, It enabled it to diversify its exports, thereby achieving the diversity of the sources of national income and a global economy able to compete. Beside redistribution of wealth and income among the multiracial and multi-ethnic society using sustainable economic growth without resorting to confiscate the wealth of coercive methods, and the reduction of poverty rates between members of society through provide opportunities for productive and seek to acquire skills by moving in education from indoctrination to technical education processions requirements the product of the labor market , social.

Abstract
Ping message focused on highlighting the fact commodity trading in Iraq, and increased exposure to world merchandise trade imbalance, which dominate Iraq's foreign trade major commodity is oil, and therefore the inability of Iraq to control financial revenue as a result of the fluctuations in the international market, the shortage of commodity products will lead inevitably to the weakness in the ability of the local market to meet the internal demand and due to the lack of flexible production machine For agricultural, industrial and economic sectors are responding to changes in the domestic or external demand which will open the door to merchandise imports to invade these markets, since the adoption of the Iraq oil exports, will expose the economy to heavy pressure, especially on the balance of payments, due to the great needs to fill the request of productive sectors for development, so that the export sector in Iraq suffer from many internal constraints of underdevelopment of the productive sectors that are unable to meet the demand of domestic and external demand As a result of structural imbalance and qualitative degredation due to the weakness of Iraq's economic diversity, with an average relative importance of commodity exports (3%) of GDP, length of study

Abstract:
The achievement of agricultural development provide food security and to form a basis for economic growth and comprehensive social, requires a number of actions to overcome the obstacles and problems facing the development of this economic sector, to make it able to achieve food security and operation of the workforce, and reduce dependence on the outside in the provision of food peripherals, and so it is only available through the highest degree of efficiency and economic mobilization of resources, so most of the developed and developing countries alike seek to achieve sustainable agricultural development tobacco meet the food requirements and good jobs for current and future generations, and that keeps the productive capacity and the renewal of the natural resource base, but in the Iraqi economy, the achievement that it is facing many difficulties due to a range of obstacles interlocking and overlapping of infrastructure destruction after 2003 and the problems of land from salinity and desertification, as well as water problems, environmental pollution and low investment in the agricultural sector, and the state stop from providing the necessary support to the agricultural sector, as well as the surge in agricultural production inputs prices, and reduced use of agricultural technology, as well as trade policy problems and the resulting flooding Iraqi markets with imported agricultural goods, as well as the weakness of the financial, technical and technological potential of the private agricultural sector, all these constraints have had a negative impact at the agricultural sector, so the importance of this research to try to find effective solutions to address the problems facing this vital sector through the provision of full support by the state represented by the Ministry of Agriculture, which includes support production requirements of improved seeds, fertilizers, mechanization and water pumps as well as support the final product prices of what those procedures from a large and influential role in achieving food security for a large segment of the Iraqi population.

Abstract
The objective of the study is to demonstrate the predictive ability is better between the logistic regression model and Linear Discriminant function using the original data first and then the Home vehicles to reduce the dimensions of the variables for data and socio-economic survey of the family to the province of Baghdad in 2012 and included a sample of 615 observation with 13 variable, 12 of them is an explanatory variable and the depended variable is number of workers and the unemployed.
Was conducted to compare the two methods above and it became clear by comparing the logistic regression model best of a Linear Discriminant function written using the original data, either using Principal Component was reduced variables to 5 key factors by 62.875% of the total variance and the results were equal . That the performance of a logistic regression equal to using the original data and Principal Component, while performing a Linear Discriminant function using Principal Component was better than the original data.

ABSTRACT:
This research is aims to studding properties and estimators the reliability for double exponential distribution (Laplace distribution) for stress and strength and deriving the formats for the estimation methods and compare of them by using simulation by comparative statistical criterion (mean square error) (MSE) on the assumption that the two stress – strength random variable both are independent variables and have double exponential distribution in two different parameters so that i = 1,2 , It was taking into consideration that there are two cases when found reliability for the two location parameters that is then we found estimators for these parameters and the reliability R using the following estimators methods: Maximum likelihood method, Moment method and Shrinkage method, For achieving the most efficient method for estimating reliability R the simulation is used by Monte Carlo method, it is found by simulation experiments analysis that the Shrinkage method is the best than the others.

Abstract:
The objective of this research is employ the special cases of function trapezoid in the composition of fuzzy sets to make decision within the framework of the theory of games traditional to determine the best strategy for the mobile phone networks in the province of Baghdad and Basra, has been the adoption of different periods of the functions belonging to see the change happening in the matrix matches and the impact that the strategies and decision-making available to each player and the impact on society as a community goal of the strategies the players. the most important thing was reached this research is the region fuzzy to influence the setting of optimal strategies and point of balance in the matrix matches companies contact, especially when approaching the total membership of groups and underemployment in the research problem, the strategy dominant company Asiacell and Zain Iraq in Baghdad and Basra province - the peak time is billing line, the best return for the company Asiacell and Zain Iraq strategies bill line and prepayment when the connection to the same network, you get less return Asiacell and Zain Iraq strategies prepayment line when the connection to other networks.

Abstract
Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.
Many conclusions have been driven by the researcher, the most important of them are shown hereunder
1. Accruals is an important measure in the earning quality approach, hence it enable the management to use the opportunity behavior because it can be manipulated easily.
2. The dividend maximizes with increasing the financial reporting quality, hence the shareholders are fully aware about the company situation, that make the manipulation very difficult by the management.
Based on the conclusions of present paper the researcher has recommended many of points, the most important of them are shown below:
1. Its necessity to create a unit in the Iraqi Stock Exchange concerned with measuring the financial reporting for the listed companies, hence it helps to alarm the companies about the risk before occurred.
2. It is a necessity for the Iraqi Stock Exchange and the company's Board Of Directors (BOD) to give more importance to the dividend, because it effect on retained earnings (it is internal financing source that consider cheaper than the external sources), on the other hand it can affect the market value directly.

Abstract
The intellectual capital an important variable in the equation of the success of seeking economic units to achieve a competitive advantage, since it is a real capital for economic unity it constitutes a strategic importance as the main source to achieve high profitability in the economic unit and highlights the importance of showing intellectual capital components of the main Represent of human capital and structural capital and relational capital, through effective and the prominent role played by intellectual capital within the economic unity in order to achieve a sustainable competitive advantage contribute to attracting investors with longer investment decision of the most important and difficult decisions taken by investors, since it is a form of income distribution, a an important strategic decision in the life of the individual or the economic unit and requires a lot of experience and knowledge.
The research aims to study the relationship between financial reporting for intellectual capital components of the main and investment decisions, and the concept of financial reporting of intellectual capital as well as the concept of investment decisions, The possibility of financial statement reporting of intellectual capital as well as the analyzing the results of answers to investors in the Iraq Stock Exchange through the use of the questionnaire found there is an agreement and by high that there is the impact of the financial reporting of intellectual capital investment decisions, Continue to search through the use of statistical methods that there are significant correlation between the financial reporting of intellectual capital and investment decisions in the Iraqi economic units, And recommended the search into the necessity for economic unity reporting on the intellectual capital in their reports, both in the text the financial statements or within a new statements disclosure financial statements accessory, it enhances transparency which reduce the cost of capital And reduces risk of the expected economic unit.