journal of Economics And Administrative Sciences

The concept of joint integration of important concepts in macroeconomic application, the idea of cointegration is due to the Granger (1981), and he explained it in detail in Granger and Engle in Econometrica (1987). The introduction of the joint analysis of integration in econometrics in the mid-eighties of the last century, is one of the most important developments in the experimental method for modeling, and the advantage is simply the account and use it only needs to familiarize them selves with ordinary least squares.
Cointegration seen relations equilibrium time series in the long run, even if it contained all the sequences on the direction of random (non-static, and variables integrated of degree one), they although no sleep will move close together over time and be the difference, including a finger (1), thus the idea of joint integration simulates a balance in the long run to interpret the economic system, is concentrated the main reason for the lack of balance in the inability of economic agents to adapt to economic agents with the information on the fly (2). There are an estimated cost of adaptation and that lead to determining the value of the dependent variable only through the value of current and past some of the independent variables in addition to the evolution of the dependent variable as a result of its interaction with the values of the independent variables current and previous as well as the delay of the variable\'s in the form of short-term (dynamic). The addition of dependent variables with a delay to the form simplification of the model motor (which tend otherwise to the existence of a strong correlation between the independent variables with a delay) when the restriction (adaptation) values of the dependent variable the current values of the independent variables of delay works to reduce these limits in return for the cost of the border with delay.
On this basis, the application of the methodology, the researcher Engle - Granger (Engle - Granger) in the joint integration of the CT data models for large industrial plants in Iraq for the period (1990-2005) was cross-
sections so that the sector (public, private)
Where the research contained in the theoretical side Mbgesan, in the first part, has been the research methodology by showing the importance of research, which confirmed the account the new addition to the specialists and researchers in this field. The research problem can be summarized in the impact of the application of this method compared to compact way of least squares for fixed effects for the periods and groups, as well as the goal of the research and its premises and the nature of the variables used and where they overlap.
In the second section, the researcher introduced the concept of stability, and how to test the method of combining CT data and time series.
In the practical side, were presented results of the assessment of the variables used in the research and for the period (1990-2005), disaggregated by estimation method and the type of the function of each sector (public, private) separately.
Finally Showing researcher conclusions and recommendations reached by the research.

يهدف البحث الى دراسة مشكلة ارتفاع تكاليف الانتاج وانخفاض النوعية وامكانية استعمال أدوات إدارة الجودة الشاملة للكشف عن مشكلات ارتفاع تكاليف الفشل وانخفاض جودة المنتجات وتشخيصها ووضع الحلول المناسبة لها .
ولتحقيق الهدف تم دراسة ادوات الجودة الشاملة وعلاقتها مع الكلف وامكانية تحسين النوعية من خلال استخدام هذه الادوات .
وتم حصر هذه الادوات ودراسة علاقتها بتخفيض التكاليف وتحسين النوعية وتم دراستها تسلسليا حسب امكانية التخفيض .
ولتحقيق الهدف تم دراسة مفهوم ادارة الجودة الشاملة ودراسة التطور التاريخي لإدارة الجودة الشاملة.
ولكي تتم عملية الربط بين ادوات الجودة الشاملة وتخفيض التكاليف تم توضيح كلف الجودة ومفهومها وتم تحديد مفهوم تخفيض التكاليف.
واهم ما توصل اليه البحث هو أن تحسين نوعية المنتجات هو عنصر اساسي لإدارة الجودة الشاملة حيث يؤدي الى تخفيض التكاليف وتقليل الاخطاء وعدم تكرارها وتقليل وقت الانتاج مما يؤدي الى الاستغلال الامثل للوقت والموارد.

في هذا البحث, نقارن بين تقريبات الانحدارالذاتي (معادلات Yule-Walker, طريقة أقل المربعات وطريقتي (Burg , لتحديد التقريب الامثل لسلاسل زمنية مولدة من عملية متوسط متحرك من الرتبة الاولى (MA(1)) غير انعكاسية, وعملية ضوضاء متكامل نسبيا(FN(d)) لعدة قيم لـ d (0 المصطلحات الرئيسية للبحث/ عملية غير انعكاسية- عمية ضوضاء متكامل نسبياً- تقريب الانحدار الذاتي- معادلات Yule- Walker- طريقة اقل المربعات- طيقة الامامية- الخلفية – طريقتي Burg.

There is poverty because of the difference in capacity and material resources, Previously poverty known on the basis of disparity between income and inadequate income. It realize later that fare wore effects of poverty is the erosion of human capital. The human poverty is the loss of food, education, health care and shelter.
In order to provide a database that target the poor , it have been propped a document on the features of poverty and the whereabouts of the poor and the rate of disparity between provinces.
Here the goal of the research is the identify the factors affecting the incidence of poverty in Iraq and because the poverty dose not depend on factor but several factors in the amount of importance, we found that factor analysis is the appropriate technique and to support the results of factor analysis we use cluster analysis on data of economic and social server of families in Iraq on 2007, it caned out in Iraq in cooperation with world bank.

Emotional exhaustion considered one of the critical factors in the formation and composition of organizational behavior of individuals within organizations, as well as social behavior and psychological, and emotional exhaustion is one of the three components of burnout, as well as depersonalization (cynicism) and low achievement, the emergence of research relevant to this concept began at the beginning of the seventies of the twentieth century, then started to become clear features in the eighties it. This research aims to build intellectual framework for draining emotional exhaustion through highlight on most important philosophical contents, as well as review and analysis of some models associated with this concept, and then a statement its interaction with some of the other individual emotional trends, as is the case in empathy role, and conflict of roles and Theory of protection sources, and so out of intellectual dilemma which says to the omission role of emotional exhaustion in the Arab management thought of organizational behavior in business organizations, despite the clarity of such importance in many aspects such as organizational performance, and organizational citizenship, and labor turnover. Finally the search represented some implications for future research in a set of recommendations for our organizations, as well as a range of topics proposed introduction for researchers and professionals to engage in the midst of this subject in order to detect mastery, and the extent of its applicability in our organizations, and through investigation of a group of hypotheses proposed, such as emotional exhaustion relationship with individual performance, and the impact of emotional exhaustion in achieving customer satisfaction. Finally research involved submits a proposal to form a statement the intermediary role of the emotional drain of the relationship between leadership styles and organizational loyalty.

There is a close relationship between rigidity and distort structure of production and productivity and inflation rates. The effects of this relationship are distorted the contribution rate of the productive sectors and the disproportionate of exchange rate in foreign trade.
raising the general level of prices is one of the way that have been used by previous governments (inflationary financing or deficit financing) in order to speed up the process of capital formation, depending on the availability of economic resources idle.
The fabricating inflation for development does not represent a true understanding of the nature of the Iraqi economy. Assuming the existence of productive energies ready to run directly as soon as increasing effective demand by increasing the volume of money in the economy is an incorrect assumption.
Yes, there in the Iraqi economy idle economic resources (land, capital, labor, organization), But they are not ready for use in the production process.
This was attributed to distort the structure and nature of the production.
These problem Making those economic resources unable to engage in the production process and increase production once when the increase effective demand. This shows through low levels of productivity when compared to large economic resources in the Iraqi economy, which means the economy not having productive capacities.
Even external factors (wars, economic blockade), distort the nature of the economic resources, the policy of deficit financing, higher relative prices of some essential commodities in the production process (electricity, fuel, transport, rent) led to high production costs.
All that makes the Iraqi economy supply facing holistic sharp flexibility curve, not because of optimal utilization of economic resources, as in the advanced industrial countries, but because of the inelasticity productive apparatus and the economic potential for response to increasing effective demand and as shown in the following .
the Iraqi economy is high money supply in the market, but it could not reduce those inflationary pressures largely due to structural imbalances facing the production and productivity process.

The problem of multi assembly line balancing appears as one of the most prominent and complex type of problem. The research problem of this dissertation is concerned with choosing the suitable method that includes the nature of the processes of the multi assembly type of the sewing line at factory no. (7). The State Company for Leather Manufacturing. The sewing line currently suffers from idle times at work stations which resulted in low production levels that do not meet the production plans. The authors have devised a flexible simulation model which uses the uniform distribution to generate task time for each shoe type produced by the factory. The simulation of the multi assembly line was based on assigning task times to work stations according to two heuristics (Ranked positional Weight and COMSOAL). Performance measures were computed and were used to test the three research hypothesis. The research has reached a number of conclusions that have proved the validity of the simulation model to address the research problem, and to achieve the balance of the sewing line. It is quite clear that the applied algorithms have effective impact on achieving better results to improve the line's efficiency and to maximize its output in comparison with the actial performance of the line. The authors recommend the application of the simulation model developed here to study the problems of the multi assembly line.

Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of efficient diversification have proved the removal possibility of unsystematic fluctuations in stock returns. As long as the investor has ambition since his first nature questing to maximize the benefit of his limited resources, he has no way but to try to ease that volatility and restrain it to the extent that it guarantees to achieve acceptable returns on the acquisition of shares as a compensation for bearing the risk of investment. Perhaps the investor has an options that appear in the form of an efficient portfolio construction or market timing in accordance with its ups and downs and what could be resulted from those options on the performance of the portfolio.
The Iraqi investor may face in the Iraq market Exchange the same problem to be the cause of a motivation to make a trade-off between the market timing and an efficient portfolio in light of the Iraqi financial market conditions. Accordingly, this problem has been tested in the Iraq market Exchange, including the listed companies which have stocks traded at its seven economic sectors maintained a continuation of the traded regularly for the duration of the research were the monthly returns being used between the years (2008-2009) for the construction of investment portfolios and measure their performance using the Treynor Index. The (Fabozzi & Francis, 1977) model was used to determine market trends in terms of the rise and fall and then to build equity portfolios according to market timing, and the (Simple Ranking Model, 1976) for the construction of an efficient selected portfolio. Among the several conclusions that were reached was the fall in market timing performance of the portfolio compared to the portfolio of an efficient selection. This suggests the difficulty of timing the Iraq market Exchange as far as the time frame covered by the research, and therefore need to heed the efficient selection of the components of the portfolio that the testing results have proven high levels of performance in light of market volatility in both directions upward and downward , and in a manner which is consistent with what is the prevailing prepositions in the financial thought that ensure the efficient portfolio for the investor to achieve the best trade-off between risk and return, especially when there is a valid trade-off between them with no longer need to decrease the risk of the portfolio to the lowest levels.

In this research, the nonparametric technique has been presented to estimate the time-varying coefficients functions for the longitudinal balanced data that characterized by observations obtained through (n) from the independent subjects, each one of them is measured repeatedly by group of specific time points (m). Although the measurements are independent among the different subjects; they are mostly connected within each subject and the applied techniques is the Local Linear kernel LLPK technique. To avoid the problems of dimensionality, and thick computation, the two-steps method has been used to estimate the coefficients functions by using the two former technique. Since, the two-steps method depends, in estimation, on (OLS) method, which is sensitive for the existence of abnormality in data or contamination of error; robust methods have been proposed such as LAD & M to strengthen the two-steps method towards the abnormality and contamination of error. In this research imitating experiments have been performed, with verifying the performance of the traditional and robust methods for Local Linear kernel LLPK technique by using two criteria, for different sample sizes and disparity levels.

The study aims to measure and evaluate the return and the risk formulas of Islamic finance of Jordan during the period (2000 – 2009) according of increasing importance of these banks in recent and coming years to face challenges to maximize returns and minimize risks through financing with Islamic formula to investigate of existence statistical significant relationship between returns and risking Islamic bank , has been use of financial other statistical measurement. Measuring return and risk of Islamic banks have not been widely considered ,except in few descriptive studies . The controversy among academic and professionals about hot to measure and evaluate a comprehensive performance of Islamic banks is a continuous phenomenon . This is the core problem of this research , which has its proposed solution related with the hypothesis that “ there is a significant relationship between risk and return of Islamic financing , which in turn will effects its valuation measures”.
The study proved the existence of some positive weak and insignificant relation between return and risk of bank that the study taking another some of negative weak relation, the result didn't appear large statistical significant relation between return and risk of banks that financing with different Islamic formula. Many recommendations have thrown , the most important one is the necessity of developing new measures for managing risks of Islamic banks instead of the traditional ones.

The study aims to measure and evaluate the return and the risk formulas of Islamic finance of Jordan during the period (2000 – 2009) according of increasing importance of these banks in recent and coming years to face challenges to maximize returns and minimize risks through financing with Islamic formula to investigate of existence statistical significant relationship between returns and risking Islamic bank , has been use of financial other statistical measurement. Measuring return and risk of Islamic banks have not been widely considered ,except in few descriptive studies . The controversy among academic and professionals about hot to measure and evaluate a comprehensive performance of Islamic banks is a continuous phenomenon . This is the core problem of this research , which has its proposed solution related with the hypothesis that “ there is a significant relationship between risk and return of Islamic financing , which in turn will effects its valuation measures”.
The study proved the existence of some positive weak and insignificant relation between return and risk of bank that the study taking another some of negative weak relation, the result didn't appear large statistical significant relation between return and risk of banks that financing with different Islamic formula. Many recommendations have thrown , the most important one is the necessity of developing new measures for managing risks of Islamic banks instead of the traditional ones.

The study aims to measure and evaluate the return and the risk formulas of Islamic finance of Jordan during the period (2000 – 2009) according of increasing importance of these banks in recent and coming years to face challenges to maximize returns and minimize risks through financing with Islamic formula to investigate of existence statistical significant relationship between returns and risking Islamic bank , has been use of financial other statistical measurement. Measuring return and risk of Islamic banks have not been widely considered ,except in few descriptive studies . The controversy among academic and professionals about hot to measure and evaluate a comprehensive performance of Islamic banks is a continuous phenomenon . This is the core problem of this research , which has its proposed solution related with the hypothesis that “ there is a significant relationship between risk and return of Islamic financing , which in turn will effects its valuation measures”.
The study proved the existence of some positive weak and insignificant relation between return and risk of bank that the study taking another some of negative weak relation, the result didn't appear large statistical significant relation between return and risk of banks that financing with different Islamic formula. Many recommendations have thrown , the most important one is the necessity of developing new measures for managing risks of Islamic banks instead of the traditional ones.

The research aims to improve the effectiveness of internal control system according to a model COSO, by identifying the availability of system components according to the model and then improve the effectiveness of each component by focusing on areas for improvement in each component, as it was addressed to a model COSO and then Maamth with the environment, the current Iraqi by introducing some improvements on the form of some mechanisms of corporate governance of the Council of Directors, and senior management, the Audit Committee, Committee appointments, especially that supplies application available in the laws and legislation, the current Iraqi, taking into consideration to make some modifications to become parallel to those systems in place in the developed world (U.S., EU countries and others), especially since Iraq is a country open to the world.
The most important conclusions reached by the research:
1. The requirements apply some mechanisms of corporate governance and of (the Board of Directors and senior management and Internal Audit Committee and the Committee on Appointments) are available through the provided materials, the Companies Act regarding the composition of the board members of executive and non-executives, which facilitates the formation of the Audit Committee and the Committee on Appointments, as is the formation of the Audit Committee members of the board of directors non-executive directors of the most important tools that contribute to improving the efficiency of the internal control system and its effectiveness
2. The scope of the audit of internal change of focus on the financial aspects to include aspects of administrative, operational, and all aspects of activity and its contribution to value added per unit of confirmation through the provision of services and consulting.

According to the measuring the relationship between organizational loyalty and job satisfaction among staff members at one college in the higher education ministry in Iraq by using exploratory factor analysis methods to extraction the components which have the major effects on the variables related to organizational loyalty and job satisfaction .
The research contains four basic topics، the first section related to methodology and regarding the conceptual framework it is discussed in the second section، and the third section concentrated at the presentation and the analysis Scientific results and practical results are section presented in the fourth.

The effective application of the method of measuring and evaluating performance according to the Balanced Scorecard the need for an information system a comprehensive and integrated for internal and external environment, Which requires the need to develop accounting information system in general and cost management information systems to suit the particular requirements of the environment in terms of the development of modern methods of measurement to include the use of some methods that have proven effective in measuring and evaluating performance.
The research problem in need of management to develop methods of measuring and evaluating performance through the use of both financial measures and non-financial measures that fitness and balanced through the application of cost techniques And the possibility of integration with balanced scorecard. Therefore, the objective of this research is to study the possibility of
providing measures of financial and other technologies through cost techniques and integration with balanced scorecard for the purposes of measuring and evaluating performance.
The importance of research from the fact that the process of measuring and evaluating performance is the basic process that illustrate the potential economic union to continue its activities in failure or success to achieve their goals, so providing measures of financial and non-financial performance measurement gives the unit a mission and clear about its products and services and the processes that lead to the production of those products.
Search based on one major hypothesis: the integration of cost techniques and balanced scorecard will improve the performance of the economic unit.
The research found a set of conclusions including: The possibility of integration of cost techniques with balanced scorecard and provide a balanced set of financial measures and non-financial for the purpose of measuring and assessing the performance of the economic unit.

The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.
Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. After 2003 signs of interest in these enterprise egan from the Current Iraqi Government dispite of the conflicts in Iraq economy and difficulties such as unemployment, poverty, inflation and the insecure environment for investment- the dicision maker began to recognize the influential effect of this industry as atool to overcome at lest part of these difficulties such as unemployment and poverty, so some of funding privet institutions NGOS, as well as government and private banks, entered to finance these enterprises or to ease financing conditions that were controlled by the Government Banks to facilitate the work for this slide of community and prouide safety and stability for their enterprises as asource of living to the present and future and asource of permanent to large- Scal industries which, hopefully arise (stablish) in the contry, We hope that the future of these promising enterprise will be batter.

A Forensic Accounting is represent science that deals with the application of knowledge in the areas of accounting, finance, tax and audit for the analysis, investigation, inquiry, inspection and testing issues in the civil law and criminal law in an attempt to reach the truth through which enable the Forensic Accountant to provide his Expert opinion , forensic accounting plays a major role by providing a range of important services in the field of investigation for fraud and litigation support, As one of the most important legal and accounting functions is to investigate allegations of alleged by the related parties, especially those allegations related to the existence of fraud, since the goal of judicial accountant will depend on the purpose of the assignment may be the task of investigating the existence of fraud or quantization some economic damage.
Fraud has spread dramatically in many companies due to depending of chartered accountant on the sample method when auditing the financial statements and Absence of his liability to detecting fraud , and here comes the importance of forensic accounting in the detection of fraud by employing a range of techniques which help in the detection of fraud. As that investigation forensic accountant objectives requires that they enjoy a range of characteristics, such as education, training and varied experience in the field of accounting, auditing and law, and communication skills - oral and written, the ability to work in a team environment. And dependent judicial accountability in their work on a variety of techniques including benford law, and audit the use of CAATs and data mining and analysis ratios.

The Recent days witness an in creasing importanc of Islamic Banks which stems from the wide spread in Islamic and non-Islamic countries,Especially in USA and European countries.the consideration in Islamic Banks came after the financial crisis in 2008.Islamic Banks work with conventional banks in most countries,that is,the formers may face the same risks which face the latters,that represent the larger percent of the International Banking system.the problms that may affect Islamic Banks related to many causes,some related to the working in common economic environment.others related to the possibility of simulation to the method of investment and financing in conventional Banks,this mean,the work with principles not compling with Islamic laws(sharaah).the purpos of this study is to shed alight on the transaction mechanism in Islamic banking system which anabled islamic banks to overcom the international financial crisis in 2008,besides it is cabability to manag it is found in away lessening the degree of risk.So the study confains three Articals,the first one deals with the theoritcal framework of Islamic Banking,the second one is devoted to study the conceptual and causal framework of iternational financial crisis in 2008,while the latter article deals with the how Dubai Islamic Bank was affected by this crisis.

Industry represents a cornerstone of the process of economic development and a measure of progress and contribute to increased prosperity and high standard of living.
The researcher analyzed the productivity indicators in industrial facilities large and small at several time periods ranging from 1970 to 2009, according to the economic situation that prevailed in each period.
Different impact of periods under discussion, it made Iraq the cash surpluses during the period 70-1980 then the effects of the war after 1980 and the economic blockade since 1990, and the subsequent events of the year 2003, The Iraqi economy was subjected to several economic shocks and every time before he adjust to changes resulting from previous shock faced another shock, and affected productivity indicators accordingly.
The research found that the added value achieved in the industrial sector has evolved at rates varying over the study period at current prices and constant prices in 1988, except failures during the period of embargo, which lasted from 1990 until 2003, The productivity indicators varied during the study period between large and small industries, Research recommended to pay attention to industry and the adoption of productivity to enhance the performance and achieve continuous growth.

At different stages of the evolution of the modern Iraqi state ears last century did not receive the industrial sectors importance in great domestic production (GDP) and that the limited resources available in the initial stage and the dominance of public sector industry in the late stage , so the continued decline in the contribution of the private industrial sector in GDP , and this is why imbalance in the labor market and reduced demand for manpower in this sector despite the high rates of labor supply and the various skills and levels of investments, their human and the different geographical distribution , and direction of labor to other economic sectors most requested of the labor force such as the pubic sector and service sector, as well as the relationship of positive large between output and demand for labor that did not play its due to poor performance of the output in this sector, which led to double the impact in this sector to attract employment . Different working conditions and incentives and orientations between both the industrial and public sectors was reflected later on the efficiency of human resources and productivity delete facilities nationalized long experience of investment and production could not be compensated under the bureaucratic public sector, also lost direction totalitarian economic policies previous all elements of economic efficiency and competitiveness of production, than about the Iraqi economy to yield economy depends on oil revenues, without being able to these policies create growth parallel in the Iraqi economy, and that the administration of socialism and the predominance of the public sector has been marginalized private sector and disrupted its role in development, this marginalization has led to decline the role of the private industrial sector and the size of its ability to develop and absorb the workforce, particularly that sector limited the capabilities and expertise, which dominated the activity of this sector work small and medium enterprises, which contributed modestly in the composition of GDP due to the weak capacity of physical and technical

Purpose: To determine the impact of service encounter in stimulating voluntary customer behaviors.
- Approach / methodology: It was selected a sample of customers Bank Iraqi Trade (TBI) was (105) individual, using a questionnaire designed in the light of previous studies, was drafted scale and tested in the light of a group of statistical methods developed (reliability coefficient, reliability coefficient composite, convergence). Then test hypotheses through structural equation modeling.
- Results: The behaviors and characteristics of the service provider in effect urged bank customers to perform voluntary extra, as the service environment service encounter play a role in stimulating bank customer on voluntary behavior.
- Originality/ value: The value of current research in theoretical frameworks service encounter, and to focus on voluntary customer behaviors, and himself search determine the impact of the service encounter on volunteer service behaviors.

he current research aims at showing the correlation and effect of the internal environment analysis in the quality of health service in AL_Elwiya Maternity Teaching Hospital, researcher depended on the integral method in the "analytical descriptive method" for the study of the relation between the main variables and the sub-variables throughout data collection required by the theme of this study, a case study" in tackling the data and information related to the financial aspects of the internal environment.
The problem of the study was manifested in the essential question, that is (is there internal structure analysis in the quality of health service). The present study aims at the application of internal structure analysis in the quality of health service.
The researcher depended on a number of statistical methods, which are, arithmetic medium, percentile rate, standard deviation to gauge the level of ample agreement and scattering, also such means like Correlation Coefficient, simple linear decline. In order to test the two test the two hypothesis of the study in relation to the effect and the ratio and to diagnose the financial dimension and the reflection of improvement in the quality of health service.
The result of study display and analysis showed a number of conclusion the most important relation and the effect of the internal environment in the internal structure analysis in the quality of health service of the sample. The most important of the recommendations is that Al- Elwiya Mat. Hospital should adopt the modern style and apply them in management (TQC, SIC, and the constant improvement). In order to improve the quality of health service in addition to the management of hospital of the sample in the factors of internal structure and its effect of the quality.