journal of Economics And Administrative Sciences

Purpose: The purpose of this study was to clarify the basic dimensions, which seeks to indestructible scenarios practices within the organization, as a final result from the use of this philosophy.
Methodology: The methodology that focuses adoption researchers to study survey of major literature that dealt with this subject in order to provide a conceptual theoretical conception of scenarios theory .
The most prominent findings: The only successful formulation of scenarios, when you reach the decision-maker's mind wa takes aim to form a correct mental models, which appear in the expansion of Perception managers, and adopted as the basis of the decisions taken. The strength lies in the scenarios focus on the outcomes after the event, not the expectation of the event, and the dimensions of the event.
Originality and value: To provide an integrated model reflects the philosophy of the theory of scenarios, and how to formulate scenarios according to different intellectual Madras.

This study aimed to identify the role of servant leadership in promoting organizational citizenship behaviors in a sample of faculties of the University of Alqadisiya .It tried to answer several questions represented its problem.

The most important questions are the followings:
1- Is there enough perception among administrative leaders in the aforementioned faculties toward the concept of servant leadership? And under what level?
2 - Is there enough perception among administrative leaders in those faculties toward organizational citizenship behavior? What is its level?
3 - Is there a relationship between servant leadership and organizational citizenship behaviors? What is the nature of this relationship?
4 - Is there a statistically significant effect of servant leadership in organizational citizenship behaviors?

The researchers adopted the descriptive approach to analyze views of a sample of (287) department heads and faculty members in six out of eleven faculties of the University. The researchers used the questionnaire to measure the study variables to measure the variables of the study .They also used a set of necessary statistical methods and programs to test its hypotheses and then achieve its objectives, which showed a statistically significant correlation and effect between servant leadership style and organizational citizenship behavior.
In light of the findings emerged from the study, the researchers have made a set of recommendations in the forefront of them is the importance of servant leadership in promoting organizational citizenship behaviors to achieve objectives of educational institutions, and establish the concept of service and compassion among members of faculties and to create a climate that encourages service and personal assistance, as well as developing training programs for administrative leadership to ensure the concept of service to them

The Costing Accounting is one the analytic tools which plays important role by support the management in planning& control and decisions-making ,as it became attendant necessity to establish any project whether industrial ,commercial ,service or agriculture ..etc.
The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success.
So the study has been prepared for the potentiality to set and designing Consolidated Costing System that provides relevant information for proper decision-making, So the need has been emerged in practical realism to review the costing system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous.
Al-Kut General Company For Textile Industries has been selected as a field to apply this study due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well
Through studying the truth of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too.
The system has been applied and the outputs has compared in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving the management to provide all requirements for information

The aim of this research was to analyze the financial reporting requirements of segmental information that stipulated by the Iraqi accounting rules, investigating the extent of it compliance with the requirements of the International Financial Reporting Standard No.8 (IFRS 8) and the Statement of Financial Standards No.131 (SFAS 131). Also the research aimed to identify the segmental disclosure practices in listed corporations on Iraq Stock Exchange (ISX), basing on a hypotheses said that “the insufficient of Iraqi financial reporting requirements of segmental information affect negatively the volume of segment information disclosures in the annual reports of listed corporations on (ISX), and due to the fact that the Iraqi accounting rules did not specify the segment information disclosure items, rather merely put a general disclosure framework, making it difficult to measure the volume of disclosure in the Iraqi companies, We resort to design an index to measure the volume of segmental disclosures, in the light of the general framework provided by the Iraqi rules and relying on detailed items that required by IFRS 8.
The research carried out on a sample of annual financial reports for the year 2012 of 54 ISX listed corporations’. based on the measurement of the research variables, diagnosis and testing of it, the research reached to several conclusions including an important role for the segment information in enhancing the quality of the accounting information contained in the financial reports Due to its fundamental and enhanced characteristics that contribute to raising the quality of accounting information and thus enhance the quality of financial reports. The research also found a significant deficiencies of the segment reporting requirements in the Iraqi accounting rules, and a low level of the disclosure of segment information in the researched corporations

This paper aims to discuss and analyse the role and importance of implementing industrial Policy to promote industry and enhance economic development in developing countries. The paper discusses the economic justifications for using industrial policy as well as the criticisms leveled against it, for this purpose it analyses the ideas of two different approaches to industrial policy. The first held by the neo-liberals in the USA , who oppose the use of industrial policy and emphasise the role of the market in attaining economic development. The second, represented by many economists who support the use of industrial policy to promote industry and accelerate economic development, they justify their stand by pointing to the negative impact on developing countries of Globalisation and the rules of World Trade Organisation.
The paper concludes, in the light of the analyses, that there seems to be a need for using a carefully designed industrial policy in developing countries to achieve economic development, as well as modifying the rules of WTO to cater for the spacial needs of those countries

Is in this research review of the way minimum absolute deviations values based on linear programming method to estimate the parameters of simple linear regression model and give an overview of this model. We were modeling method deviations of the absolute values proposed using a scale of dispersion and composition of a simple linear regression model based on the proposed measure. Object of the work is to find the capabilities of not affected by abnormal values by using numerical method and at the lowest possible recurrence

The research aimed to study the financial markets liquidity and returns of common stocks , Take the research the theoretical concepts associated with each of the liquidity of financial markets and returns of common stocks , As well as the use of mathematical methods in the practical side to measure market liquidity and Stocks Return, the community of research in listed companies in Iraqi stock exchange that have been trading on its stock and number 85 joint-stock company, The research was based to one premise, there is a statistically significant effect for the liquidity of the Iraqi stock exchange on returns of common stocks to traded companies in which , Using the SPSS program was to test the hypothesis research population represented Iraq Stock Exchange for a period of three years (2010-2012) on a monthly basis. The research found the set of conclusions most important rising market liquidity for Iraq Stock Exchange and followed increase in return of common stocks for a period of research, as the results of statistical analysis indicated the presence of a statistically significant effect of moral Iraq Stock Exchange liquidity on returns of common stocks, and most important recommendations should the Iraq Stock Exchange work to expand its activities in electronic trading, by providing the possibility of trading for investors through the Internet, and not limited to trading within the market, and should work to reduce the transaction costs to raise the liquidity common stock, and thus reflect positively on the liquidity of the Iraq Stock Exchange brokerage firms associated with it .

The problem of poverty and deprivation constitute a humanitarian tragedy and its continuation may threaten the political achievements reached by the State. Iraq, in particular, and although he is one of the very rich countries due to availability of huge economic wealth, poverty indicators are still high. In addition, the main factor in the decline in the standard of living due to the weakness of the government's performance in the delivery of public services of water, electricity and sanitation. Thus, the guide for human development has been addressed which express the achievements that the state can be achieved both on a physical level or on the human level, so in order to put appropriate strategies and policies aimed at eliminating this phenomenon or mitigate the severity. And includes the most important indicators used to measure the finale indicators of deprivation (multi-dimensional poverty including health, education, housing and infrastructure), The study found the most effective dimensions on poverty and where it is most concentrated in governments and the status quo of poverty for a family of Iraq in light of the services provided by the state. Achieving sustainable development by the government requires performing new roles in the fields of coordination, regulation, legislation and support, so as to create the necessary conditions and fertile ground for the work of civil society organizations, as well as the government and the private sector due to its vital role in the formulation and implementation of many complementary programs and goals of the government policies and programs and the private sector, not to mention the economic programs such as eradicating poverty, employment and others. .

The research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role ambiguity ,democratic decision)studied by the researcher in the frame of the relationship with the variable of display continuous trust matain which includes two variable (build trust mantain, display trust continuouness)through applied frame by random sample consists of (90)employee at Farouq State Construction Contracting Compay / Ministry Of Construction And Housing to test 3 main hypotheses and 4 sub-hypotheses .
The researcher adopted the analytical and descriptive methodology and designed a questionnaire to compile data. It consists of 67 questions (29:38)for( politic behaviour factors , display trust protection continuousness)respectively . The researcher had many meetings with the employee and assured of correctness of the two main hypotheses concerning the relationship and the impact of behaviour politics factor in displaying trust mantainance and the correctness of the main third hypothesis wher there are no significant differences for sample perception to the politic behavior factors according to the personality variables
(age,sex,educational,attainment,service years and unmber of specialized courses). The research includes four axes ,the first deals with methodology and short of Al-farouq state construction contracting compay,the second with theoretical framing for the two variable research, the third deals with result analysis and display and testing hypotheses ,and the forth with conclusions and recommendations.
Research term (politics behavior,personal politic behavior, organizational politic behavior, build trust maintain ,display trust continuouness ).

Capital Adequacy is on of the most importance of financial position element because its role is enhance against varions risks of Banking procese . Which this risks is a result of the nature of its operations , investment , Financing tools in addition , in order to Faced any clients withdraws un expected .
So This study aim to measure The Capital Adequacy according to basel II and explin the different risk in the Islamic Bank as aresult to nature and different investment and financing tools as participation speculation , murabah and natures of its assets and liabilities related to commercial banks .
Find out we concludes that the Islamic Banks needs to increase the capital more than 8% as stated in the Basel II , and it must be to merge the banks with each other , in order to increase its capital and developed the financing tools , in order to becomes more efficient in the management risks

The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing performance .
And the study showed significant results for most stages of market knowledge to improving the marketing performance , as well as the study reached the existence of significant differences between the companies researched the level of market knowledge to improve the marketing performance , and led the results of the practical side of the study on a number of conclusions was the most prominent of which contribute to the market knowledge that makes the organization more able to achieve the improvement of the marketing performance and dominating the target markets, as well as the existence of significant differences between the two companies researched the level of market knowledge to improve the marketing performance

The aim of this study is to use style programming goal and technical programming goal fuzzy to study assessing need annual accurately and correctly depending on the data and information about the quantity the actual use of medicines and medical supplies in all hospitals and health institutions during a certain period where they were taking the company public for the marketing of medicines and medical supplies sample for research. Programming model was built goal to this problem, which included (15) variable decision, (19) constraint and two objectives:
1 - rational exchange of budget allocated for medicines and supplies.
2 - ensure that the needs of patients of medicines and supplies needed to improve their health and raise the level of health of the citizens in general.
Then a model using the software solution ready-win QSB that was reached using the programming technique fuzzy goal in determining the optimal quantities of medicines and medical supplies give the best results.

The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the problem about the extent of realize the organizations surveyed for this equation in its ability to create a kind of mismatch between the analysis of the knowledge gap analysis and gap strategic performance, and analysis of research data used statistical program ready (SPSS) program (Excel) and the most important Statistical tools used in the analysis is the "arithmetic mean, standard deviation and coefficient of difference, and correlation coefficient of Spearman, and path analysis "and was the most prominent results that have been reached and there is a correlation and impact between the analysis of the knowledge gap and gap analysis of performance and strategic between building learning organization, as well as increase the impact of the knowledge gap about the possibility of switching to the educated through the gap strategic performance, and research has included four axes went first to the methodology and second to the theoretical framing and the third to view and analyze the results and test hypotheses in the fourth devoted to the conclusions and recommendations.

In this paper, we investigate the connection between the hierarchical models and the power prior distribution in quantile regression (QReg). Under specific quantile, we develop an expression for the power parameter ( ) to calibrate the power prior distribution for quantile regression to a corresponding hierarchical model. In addition, we estimate the relation between the and the quantile level via hierarchical model. Our proposed methodology is illustrated with real data example.

Research deals the crises of the global recession of the facets of different and calls for the need to think out of the ordinary theory and find the arguments of the theory to accommodate the evolution of life, globalization and technological change and the standard of living of individuals and the size of the disparity in income distribution is not on the national level, but also at the global level as well, without paying attention to the potential resistance for thought the usual classical, Where the greater the returns of factors of production, the consumption will increase, and that the marginal propensity to consume may rise and the rise at rates greater with slices of low-income (the mouths of the poor) with a view to satisfy the needs of non-saturated, and increasing investment demand when increasing marginal efficiency of capital in excess of the interest rate, Thus, the national income liege a positive function relation with (investment) and greater return on investment encourage organizers to greater investment ROI Vtkon relationship positive correlation between the size of the investment and earnings expectations for, and then will be affected the level of development at rates profits long as it is function in the investment.
Government interventions (demand management) lengthened the life crises, but at the same time prevented it that magnified to the extent of out of control, it is permission from the corner boosted Immunologists economy depending on government intervention and made at the same time autoimmune economies back down as it has become in the custody of government Macro policies , which reduced the ability of markets to adapt and become a market mechanism is ineffective Other (the sticky) in their ability to work to restore balance and stability, In order to continue investment demand would have to proceed with consumer demand in order to find the balance and the liquidation of the market and otherwise occurring crises, stagnation, and so is moving consumer demand sufficiently to push investments and achieving profits must satiating the mouths of the poor continually, and this confirms that the solution to the crisis of stagnation, and in order not to shrinks investments capitalists and their profits shrinks by extension they should think hard about manner for the distribution of returns of production factors in a fair and equitable manner.
What is new is that what he deserves every factors of the production of the returns is no longer gets it in accordance with the mechanisms of compete, so it is no longer the four factors of production, and we have to change theoretical framework to become the five factors of production, to become a technology one of the factors of production fundamental and not a follower or followed by appear its effect incarnated in the capital sometimes or non-incarnated but just (residuals) such as technical knowledge, experience and good organization and others, if the state is the administration and the private sector is the economy, the mix optimizing between the administration and the economy ensures us the prevalence of the social market economy in order to achieve sustainable development, and this limits the emergence of large and rotating stagnation crises.

Addressed this research the impact of intelligence emotional dimensions of the main(self awareness, and self-management, and social awareness, and relationship management) in the performance excellence the university(performance optimization, and strategic development) this is by middling the styles decision making which are (rational and intuitive, and dependent, and spontaneous, and avoidant), and Go search of an intellectual dilemma raise fundamental questions revolve around the search was to answer those questions through a theoretical framework for search variables first and test models of the relationship and second through the impact six hypotheses President.The objective of the research to make sure the contribution of intelligence emotional in achieving performance excellence the university the middling of decision making styles and that helps the research sample to improve their performance and enhance the level of intelligence emotional to make the right decisions, and applied research on a sample(130) individuals dean and associate dean and head department in(12)College of the Presidency Mustansiriya University,was relying in the questionnaire as an essential tool for the collection of data and information that has been analyzed through the use of a number of statistical methods, the research found, among other conclusions of the most important of which was able to intelligence emotional among a sample search to contribute to bring about more positive changes in the performance excellence the university and seems more in after the performance optimization which is getting where if you are over the decision making styles, and recommends research in benefit sample surveyed by increasing the contribution of emotional intelligence to make a lot of positive effects in the performance excellence the university where the sample need more efforts to improve its performance through the decision making styles and activate the change in the field of strategic development.

The concept of viral marketing is a modern concepts in the field of marketing studies and research in marketing functions, by relying on the notion of the spoken word and the written word, it is worth mentioning the lack of local research on viral marketing, research, analysis, and application and significantly encouraged interest in this topic by addressing basic concepts stand on its first seeds with focus theoretically on the viral marketing campaign planning across a field research adoption questionnaire prepared for this purpose had been distributed to a sample on a random sample of students of the Business Administration Department / College of administration and economics / University of Baghdad of 56 students and using the adequate statistical tools to analyze these data depending upon using the ( spss ) program.
One of the most important results of the research the information sent over the Internet sites of interest and credibility can be used positively a relationship between the viral marketing concept and the proliferation of advertising messages via websites.

The process of evaluating data (age and the gender structure) is one of the important factors that help any country to draw plans and programs for the future. Discussed the errors in population data for the census of Iraqi population of 1997. targeted correct and revised to serve the purposes of planning. which will be smoothing the population databy using nonparametric regression estimator (Nadaraya-Watson estimator) This estimator depends on bandwidth (h) which can be calculate it by two ways of using Bayesian method, the first when observations distribution is Lognormal Kernel and the second is when observations distribution is Normal Kernel.
then we will be compare between the result of these methods by using UN Age-Sex Accuracy Index and analysis of the Age and Gender ratios to find the method which gave the optimum smoothing for data. And we reached that the method of estimate h when observations distributed as Lognormal Kernel of Bayesian method is the best because it achieved less value of UN Age-Sex Accuracy Index.

Land Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….
It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensive development.
The study aim to shed light upon the realistic of Land Transport in Iraq and its effectiveness and its role in national economy through:
- Specification the present situation, importance, and development of land Transportation in all aspects.
- Build Senarios for transformation toward market economy to rise its competitiveness capacities with other combinations of Transportation (Local and Foreign).
The hypothesis adopted in this Study states that the Land Transportation activity in Iraq suffers a lot from the weakness of absorptive capacity and long run time lags to Invesment.

The organizational culture is considered as an important topic. In this research, this topic was studied in modern paints Industries Company to assess its role in job performance and to show if there is this relationship between them or no. it is, also, attempted to measure this strength of this relationship if any. The 40 cases research sample was chosen. This sample included the chief executive, his assistants, key managers, and their assistants. The questioner consists of two sets of questions : the first set ( concerning the organizational culture) covers six variables (Physical structures , Symbols , Values , Beliefs , Expectations , and Rites & Rituals ) , the second set covers the job performance which could be concluded from six indicators (Job Satisfaction, The absence of workers, Quality, Productivity, Time, Creativity ). After statistical analysis it has been shown that there is a strong positive relationship between organizational culture and job performance. It has been shown, also, that the organizational culture has positive effect on job performance .It is recommended that the company: must take into consideration and well recognize the topic of organizational culture, make use of this topic in raising the level of job performance .