journal of Economics And Administrative Sciences

Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human development, specially education, health and living standards. when we take the relation between the dropout development and which have impact on the othier which shows a mutual impact, that produces a difficulty of the problem to diagnose and give remedy, the diagnosing of the problem is the task of the researcher , but remedy is the task of society .
This needs a central plan to deal with the causes of this problem , and the matter of fact , it is avery dangerous task , as Ministry of Education cannot deal with it alone to minimize this phenomena , but the government can , and to find the proper Solution within a central plan responsible and supervising .

The present study aims to test a range of hypotheses about the effectiveness of each of the theory of transactional leadership, and the theory of transformational leadership in the Egyptian environment, and to identify any of them are better able to predict the effectiveness of leadership. And after the effect will be to identify the quality of the relationship between the leader and the subordinate in leadership , and what is the role of transformational leadership dimensions influencing the effectiveness of leadership. The field study was conducted on a sample of companies' public and private sector and the government in Egypt. The results of the study resulted in experimental that transactional leadership was having a significant impact on the effectiveness of the commander expressed satisfaction from work, and the performance of the functional roles. The results also found that transformational leader is the one, who formulate a vision for the future of the organization, and provides a model to emulate subordinates, and works to accelerate the acceptance of the goals of the group, and provides individual support. In turn, this leads to increase the effectiveness of the commander expressed consent of the workers. The results of the study also found that the transformational leader who is developing the objectives of the working group, and draws high expectations for performance, reflected in the form of effective leadership, and improve the level of performance of employees for their roles, and provide performance levels beyond the minimum set by the organization. On the other hand, the results showed that the leadership of transactional was more effective than transformational leadership in the interpretation expressed satisfaction with the work, while transformational leadership was more effective than transactional leadership expressed in the performance of the index job role. The study group implications for researchers and managers, the study also suggested a range of ideas for future studies.

Entropy define as uncertainty measure has been transfared by using the cumulative distribution function and reliability function for the Burr type – xii. In the case of data which suffer from volatility to build a model the probability distribution on every failure of a sample after achieving limitations function, probabilistic distribution. Has been derived formula probability distribution of the new transfer application entropy on the probability distribution of continuous Burr Type-XII and tested a new function and found that it achieved the conditions function probability, been derived mean and function probabilistic aggregate in order to be approved in the generation of data for the purpose of implementation of simulation experiments. Was then estimate parameters of the probability distribution that has been extracted from the distribution formula for the function of every failure using a method as possible the greatest and the way White and the way the estimated mixed, and comparison between the adoption of the standard average squares error (MSE) to compare the results using the method of simulation in the demo to get to the advantage estimators and volumes of different samples to my teacher and measurement form of distribution. The results reveal that the mixed estimated parameter is the best form either parameter shape, and the results showed that the best estimated of scale parameters are the White estimator

This research aims to highlight the Cooperate Governance concept and determine its accounting dimensions, especially what has connected with development the management accountant role concerning the nature, scope and its location in the organizational structure in the companies as to be complied with implementing the cooperate governance principles and mechanisms in the modern businesses environment. This research has focus on clear shortage in the management accountant role in the companies, regarding to implement the governance mechanisms, especially his role to provide the information and consultations to the internal & external parties (stakeholders) . This matter lead to suggest model of management accountant role complying with the governance mechanisms’ implementation.

This research deals with Building A probabilistic Linear programming model representing, the operation of production in the Middle Refinery Company (Dura, Semawa, Najaif) Considering the demand of each product (Gasoline, Kerosene,Gas Oil, Fuel Oil ).are random variables ,follows certain probability distribution, which are testing by using Statistical programme (Easy fit), thes distribution are found to be Cauchy distribution ,Erlang distribution ,Pareto distribution ,Normal distribution ,and General Extreme value distribution .
The Built programme is transformed in to deterministic one and then solved by using Dynamic Programming (Backward procedure) To find the Optimal values of Decision variables and Optimal value of Objective Function . All the results are explained in tables, we work on using Dynamic programming according to the Rule of Richard Bellman for Optimality,which depend on sub divide the Big problem ,in to sub problems Optimal Solutions each have,then this Solutions are Optimize to reach the final Optimal Solution.

It has aimed by this research at presenting new interpretations to diversification phenomenon and its possible effects on firm value. These interpretations are culminated by the disclosure of the distinct role of resource-based view in the study of relationship between diversification strategy and firm value. The study has conducted on a sample consisted of the largest American companies listed in Fortune 500 along with seven years period
(2005-2011). This first local attempt, which has based on panel dat--a analysis for interpreting an expected variance of firm value due to diversification strategy, may helps with a clear vision to solve the contradiction and confusion surrounded the true linkages between the two studied constructs , as a strategic objective pursued towards the intent of survival in the radical environment of 21-st century. Careful awareness conceptualization of the study's problem with its dimensions on the one hand, and trying to overcome its effects on the other hand, have led to deduct many hypotheses to explain the relationship between diversification and firm value, which have been coincided with moderators in consistent with the resource-based theory. The statistical analysis has revealed that both direct effect and financial resources availability hypotheses were valid, which have explained the significant moderating role of a high flexibility financial resources in the relationship between unrelated diversification and firm value.

All the economic units whether productive or service units , strive to achieve specific objectives , their presence and continuity depend on them and the quality of the performance and service present to the society . This units to be able to achieve their objectives , must own basic assets to perform the activities , and apply laws , systems , and instructions , in addition to legal , managerial , and financial authorities . So this units to endeavor maintain this assets , in addition to sound application of laws ,systems . and procedures to enhance their performance . For this purpose arise the role of internal control and internal check in maintenance of assets and sound application of laws and procedures . The problem of the research is in spite of the efforts of the departments of financials affairs and control and internal audit in the foundation of technical education to boost the control and financial performance of the foundation and it's institutes and colleges , there are no comprehensive written procedures for internal control to facilitate the maintenance of the assets and increase the efficiency of the operations . The research aims at establishing procedures and unified clear checks for the internal control system.

اما اذا حاول الملك او رئيس الدولة مخالفة القانون الطبيعي فيما يصدره من تشريعات، فان الوسيلة الوحيدة لمجابهة ذلك، هو تمسك الرأي العام بالقانون الطبيعي، ومن اجل ان يتمسك الشعب بالقوانين الطبيعية يجب تعليم الشعب، وضمان التعليم للمواطنين لانه الوسيلة الوحيدة لتنوير الرأي العام، وتهيئته لمراقبة الحكم. هذا الكلام ابن منتصف القرن الثامن عشر، اي ان عمره يزيد على مئتين وخمسين عاما، فما بالك ان احد مخرجات حركة القوانين الطبيعية هي المورد البشري الصائر الى قوة عمل تحتاج الى قوانين حكومية صارمة لتعبئتها ومنعها من البطالة باي شكل من الاشكال، وما بالك ان هذا الخرق للقانون الطبيعي اصبح مزمنا ويزداد تفاقما بفعل تخبط وارتباك وخلل بل وخطل السياسات الحكومية المزادة بضعف الوعي المجتمعي للفرص البديلة المزاد ارتباكا بفعل الخطاب السياسي غير ذي اتجاه وغير المسؤول، وما بالك ان تعبئة تلك الموارد لا يشكل استجابة لقانون طبيعي، فحسب، بل ولا الى استجابة لحاجات مجتمعية واقتصادية على درجة عالية من الاهمية في ظل ظرف عال التعقيد، وما بالك ان الايدي العاطلة عن العمل هي ثروة وثروة يزداد اهتمام العالم بها لدورها الجوهري في اي عملية للتنمية وفي اي صياغة عقلانية لأهدافها، بل ان التشابك والتداخل بين عملية التنمية وتعئبة الموارد البشرية وتنميتها اصبح في علاقة جدلية يصعب فصم عراها، كما يصعب استثناؤها في ظل التنافسية العالمية والتحديات المنتصبة بقوة في وجه اي برنامج واعِ للوجود واستمرار البقاء حتى في شكله البوهيمي المحض .

The Financial systems can be classified into two types. The first is the market–oriented, which is applied in United States and United Kingdom. While the second is bank-oriented as in Japan and Germany.
This study tries to explain the reasons which make some countries adopt the first one instead of the second, and the contrary. So the study consists of three sections. The first deals with the concept of financial system and it are functions. The second displays the indicators which are used to classify the financial systems, while the third one is devoted to the factors that determine the type of financial system .These sections followed by some conclusions.

The existence of the tax Coupled with the existence of the power of the political Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraqi economy because of the linkage of the oil prices with the foreign monetary system and it is influenced by it, which makes Iraq's economy depends on a single supplier to receive its revenue and thus it can be subject to the fluctuations that could take place in the international arena especially since Iraq was exposed to irregular conditions resulted from the economic blockade and the events of 2003 and the subsequent changes follow.
For the purpose of facilating the task of the study,It is divided into two periods. The first one was between 1995-2002,and the second one was represented between 2003-2010 and the researcher too. into consideration the knowledge of taxes and the indicatoes of tax performauce which were represented by the tax capacity, tax burden, And tax enderavos and then presenting some procedures which participate in attaining the success of tax system and making it more effective. The researcher reached some conclusions and recomemandations which was the most impostant one of them the hard circumstances that Iraq suffered during the period of study(1995-2010) that had its economical, social and political effects on Iraq which influcnce negatively on the gains of the tax and on the efficiency of the tax performance in iraq. The most important recommendation . was since the Iraqi economic enjoyed an increase in its natural resources but it was one-sided sector which made it suffering from the fluctuations and crises so it must allempt to reduce the dependence of the Iraqi budget on the revenues of oil and trying to diverse its revenuse through the increase of tax incomes and activating them because the oil is not lasting resource and we must keep it to the coming generations.

financial market occupy very important place in the economic activity all over the world countris, and its importance increased with considerable technological progress in the world of transportation ,communications and information where its impact have spread over the whole world, which led to link the international economy in a kind of international relations so that the open policy became the prevailing trend in national and regional economies within the framework of the new world order.
the international economy has faced the financial crisis, global, that hit all world economies although the United States is the center of the crisis and the starting spark for it where its implications reached to the economies of European, Asian and the whole world, and has worked in large part to the redistribution of economic and political power all over the world.
There is no doubt that the burdens and losses of this crisis and its negative consequences moved to the third world countries through economic relations and international banking provided through different channels and styles, and finan-cial markets of developing countries, including Iraq is not immune from the crisis and its repercussions, and therefore cannot be certain that there are certain geographical boundaries for this crisis. And the Iraq economy and its markets is not away from getting impacted by this crises.

Purpose of this study is to investigate the relationship between Advertising Appeals, Attitudes toward Advertising, and Consumer Buying Behavior for Smart Phone The study was carried out on the students of Middle East University (MEU) In Amman- Jordan. A measurement scales with acceptable reliability and validity is developed to capture the dimensions of study variables. Four hypotheses were tested using Statistical package (SPSS-17). A two-step detailed statistical analysis of data was involved. First, descriptive statistics was performed to understand the underlying components of study variables; second, regression analysis and Path analysis using AMOS 7 were performed to investigate the relationship between Advertising Appeals, Attitudes toward Advertising, and Consumer Buying Behavior for Smart Phone. Analysis of data confirm high level of Rational and emotional advertising appeals, students Attitudes toward Advertising, and consumers’ purchasing intention of Smart Phone .Results of regression analysis show that Rational and emotional advertising appeals, is significant in explaining the variation in building Attitudes toward Advertising and enhancing Consumer Buying Behavior for Smart Phone. The study also indicate a strong and positive impact of students Attitudes toward Advertising on Consumer Buying Behavior of Smart Phone. The findings contribute to understanding the relationships between Advertising Appeals, Attitudes toward Advertising, and Consumer Buying Behavior of Smart Phone, provide critical implications for Smart Phone marketers and highlight directions for future research. And thus Know the real purchasing behavior of consumers to buy mobile phone smart, understanding consumer purchasing behavior makes the organization able to put the correct software suite that behavior to ensure that attract new customers and keep customers natives a goal pursued by the organization.

In this paper we use the Markov Switching model to investigate the link between the level of Iraqi inflation and its uncertainty; forth period 1980-2010 we measure inflation uncertainty as the variance of unanticipated inflation. The results ensure there are a negative effect of inflation level on inflation uncertainty and all so there are a positive effect of inflation uncertainty on inflation level.

The research deals with the important and modern two subject (career path and the type of training program), and tries to find identify the extent of the impact of the requirements of a career path in determining the type of training program in the Ministry of Oil.
In order to achieve the aim of the research was the formulation of the following hypothesis: the impact of the requirements of the career path a meaningful moral influence in determining the type of training program.
The survey was adopted in the search, and sample consisted of (75) people were a factor in the Oil Ministry of People's managers and officials and staff, and used the questionnaire as an essential tool for data collection. For the purpose of data processing has been the use of a set of statistical methods (frequency distribution, percentages, and standard deviation, and coefficient of variation, and simple deviation coefficient).
The research consisted of four parts the first devoted to the research methodology and the second to the theoretical concepts to the requirements of a career path and type of the training program and the third for data analysis and interpretation of the results of the search and final variables included the most important conclusions and recommendations reached by the search.
Based on the measured variables research, diagnosis and effect relationship between test requirements and the type of career path training program research found a set of conclusions illusion: proven health effect hypothesis that the presence of the impact of the requirements of a career path in determining the type of training program The research concluded with a set of recommendations, including: the need to bring staff at the end of their career to training courses prepare them for retirement, as well as providing them with appropriate security. The need to provide the facilities required for individuals to reaching a career path that was specified line managers urged to provide the necessary information to their subordinates for workflow steps each track.

This research aims to identify the role of Psychological Capital (PsyCap) in the Spirituality at the Workplace (SAW) for a sample of the teaching staff of the four Colleges of the University of Kufa reached (200) out of (470) teaching, and to achieve the objective of this research and through access to research and studies of foreign adopted researchers standards scales of research variables, since it relied on the model (Luthans, Youssef, et al., 2007) to represent the components of Psychological Capital (self-efficacy, and hope, and optimism, and resilience), and given the attention organizations in the human element because of its large role and direct the effectiveness of Organization, as well as that it is a source of sustainable competitive advantage of what is characterized by difficulty in tradition and complexity in the structure of social, necessary to pay attention to aspects of spirituality in the workplace and indulge them and harmonization between the values of the person and his beliefs and his work, and a sense of originality and excellence; by relying on a scale (Kinjerski & Skrypnek, 2006) to measure the paragraphs of the spirituality at workplace (SAW), which consists of two variables (Engagement at work, and Spiritual Connection) as agreed upon by many of the studies, have used the questionnaire as a tool head for data collection, and hired a number of statistical tools to validate hypotheses such as mean and standard deviation and coefficient of simple correlation and the equation structure modeling, and analyzed by statistical programs
(LISREL 8.54), (SPSS V.11.5) The results of research conform to most of the hypotheses formulated though conclusions at hand a set of recommendations of the most important of the concerned colleges The study sample components of psychological capital, because it encourages and promotes heavily on creating a work environment that takes care of the spiritual in the workplace.

Comparison between some well- Known methods to estimate the parameter of the proposed method of measurement and the reliability of the distribution function with two parameters Rally by simulation

Due to the momentum of winning in the streets of the city of Baghdad as a result of the large number of checkpoints so felt researcher to conduct a field visit to find out the main reasons that led to this congestion and to find practical solutions to mitigate wastage winning the arrival time citizen to where you want the least possible time.
This research aims to overcome the difficulties experienced by citizens to reach their places of work and reduce waste at the time of service and waiting time as well as reduce the cost of waiting.
Has emerged study a set of conclusions, including the use of model queue (G / G / C) and the momentum in the checkpoints Baghdad due to the increase in the number of vehicles in Baghdad and the use of two lines to enter the car, causing confusion where and poor device used in checkpoints and multiplied Adeddalaskhas present in checkpoints note that the only one who uses the device in the control and concern for people, checkpoints to speak with each other and disabled citizens and the presence of four lines at some checkpoints while the user lines which only inefficient persons in the use of the devices in checkpoints and enter the security forces of the same checkpoints allocated to citizens and bring about confusion in the workflow

This research attempt to explain the essential aspects of one important model in management of Bank risks , that is (stress testing) , which increase the concentrate on it resulting the negative affects of Global financial crisis that it accuar in 2008 to study the application possibilities in iraqian banks to enhancing the safety and financial soundness Becuase the classical tools in Risk management don’t give clear image on Banks ability in facing risks, hence the Basel committee on Banking supervision focusing in agreement of Basel 2,3 on stress testing when it doing the internal capital adequacy assessment process (ICAAP) .
To achieving the reseach objectives we chocing sample from employer and managers in Iraqi centeral Bank to identify their point view in application possibilities of stress testing in Iraqi Banks through questionneir prepare fore this purpose .
The research Based on primary hypothesis (uses of stress testing affect in management of bank risks and capital allocation ) .
Many nonparametric statistic tools uses and standard deviation and (t test) to analyze the sample answers and test the hypothesis , the research arrive that iraqian banks needed stress testing tools to risk management and facing unexpected risk then we recomeded to adaptation stress testing as importance tool in risk management and as one of modern Early warning devices through scenarios stsuctured to this purpose .

The public budget in Iraq is still prepared according to the traditional base that allocates the amounts of budget the current year based on the budget of previous year with an increase in estimations with random proportions without connecting the input (financial, human resources and asset )with their output (quantitatively and qualitatively)this caused waste and lose in the available resources therefore the output of budget showed be adapted is such a way that achieving connection between its input and output and to be appropriate with the organizational structure of the state without intrinsic change in its work .this may be realized by adopting the accounting of responsibility in the service units .thus this research relays on of fundamental hypothesis says:that the budget may be prepared based on the center of responsibility through dividing the works of governmental service units into responsibility centers (cost, revenue, investment) planning and allocating available resource based on connecting the component of expenditure with the base that appropriate to it according to the expected size of the activity in each responsibility center connects input with output and to indications for measuring the performance of responsibility centers to achieve the control of the efficiency and effectiveness of services in addition to the control on current performance to connect the financial allocation with the system of cost from one hand and to connect expenditure with officials from other hand .
The research showed the need to addition financial statement to strengthen the output of governmental accounting system that is regard as a tool to carry out the budget more ever the two researchers concluded the possibility of using the accounting of responsibility with traditional method of budget by adopting measurement of efficiency and effectiveness which mentioned in this research .

The subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to Access to the system of integrated information technology in order to continue growth and , And for compet this there is a need to study in the Iraqi organizations. The reseach aim to findout Level of performance (ITS) in two colleges from the University of Diyala, ( college of Science, and asmaay college of Education) and whether performance is consistent with the requirements of (ITS) integrated.
Selected sample of the Teams career in Tow colleges and at different levels The questionnaire form used to collect data , it was recovered from (67) For both colleges, and after research found the analysis to non-arrival of the colleges to the requirements of Integrated Information System technology , as well as the existence of significant differences between the colleges In the level of responses and the current performance level of the colleges

This research tests the relationship linkage and effect between the Employees Empowerment Strategy and Organizational Innovation, The research problem is how to understand the Employees Empowerment Strategy role in the achievement Organizational Innovation in Diyala Public Company For Electrical Industrial. A questionnaire was used in data collection depending on the distribution of (32) forms to the research sample. Data were analyzed Using (SPSS)program. Using a number of statistical tools for tests the research hypothesis. The research found set of conclusions, one of the most important thinks was, that there is a linkage and impact relation between Employees Empowerment Strategy, its variables, and Organizational Innovation as a whole. The research concluded with many suitable recommendations.