Iraqi Journal for Administrative Sciences

The trading in the over-the-counter(OTC) market is regulated have contributed in the ambiguity of derivatives markets, and worked to limit competition, and which is reflected in the increased margin enjoyed by the traders, and increase prices, which should end users (industrial companies and non-financial) pay it. This will reflect also the negative damage borne by the real economy of the country. To solve this problem had to be reconsidered in the core issues to reshape the rules governing the derivatives market, and work on the transfer of trade financial derivatives to market more organized, working requirements side daily to ensure overall stability, and work transparency to pay competition, and the reduction of the margin, and increasing the depth of the market. Add to the clearinghouse of a prominent role in remove the credit risk inherent in bilateral OTC contracts by guaranteeing payment on both sidesof derivatives contracts. Efforts to implement the antitrust laws could be seen as complementary to the binding regulations for derivatives, and to overcome the forces of the enormous pressure of investment banks, which helps to ensure global financial stability

In this research, many dimensions will be addressed, which represent (health, education, work, and employment). Housing) and introduced several tests to reach the most important of these variables that directly affect poverty, and then Highlight them when developing policies for alleviating poverty. The goal is to define poverty and measure it with a Focus if the process supported by empirical resources and definition

In this research, we review one of the probability distributions related to queuing theory (Poisson distribution, Exponential distribution) and the estimation methods for its parameters, which are the traditional estimation methods (Maximum Likelihood, White). The basic aspect of this research is the experimental aspect, as the experimental aspect includes employing the simulation method in a way Monte Carlo is used to generate data with an exponential distribution, then find estimators for its measurement parameter and determine the preference of these estimators that relate to the distribution of service times in queuing systems (M/M/1) using one of the statistical measures, which is the measure of the mean square error (MSE). ) In order to demonstrate the superiority of these estimators with respect to the two estimation methods and sample sizes and several default values for the measurement parameter, then creating estimators for the performance measures for the queuing system (M/M/1). The researchers concluded that there is an effect of the estimation methods on the performance measures, as the method (White) is the best for performance metrics.

It has become climate change as one of the most powerful speeches and conversations in the world. The rise in temperatures ascribed to the rising levels of carbon oxides has led and will lead to increasing diversified combination of negative effects, economically, socially, politically, and biology. As much as $2 trillions dollar of the U.S. economy is weather sensitive and same case applies to the British economy as the UK Meteorological Office indicates that as many as (70%) of UK firms are affected by the weather. Browsing any specialized financial newspaper is sufficed to uncover a long list of companies blaming their losses on the weather.
The volatile weather conditions impact on the quantities (as well as prices) of energy required, combined this with a lot of uncertainty about future market conditions cast a heavy shadow on energy users and producers alike. Therefore, this research seeks to demonstrate the characteristics of temperatures in Iraq (represented by Baghdad, the capital) and see its effect on the demand for energy (represented by the consumption of crude oil).
This research based on number of hypothesis, including that the temperature has a tendency of average reverting and they tend to fall in the summer and the rise in winter, and this means that there is a tendency for a potential downward in the need for cooling and heating, and thus in the demand for energy in the future.
By using a set of mathematical, statistical and financial methods, this research has reached to number of conclusions, all rejected the research's hypotheses and it has reached also to number of recommendations including the following:
1. Iraq should use the weather international markets to deal with the threats and challenges of weather volatility risk and hedge their negative effects on the demand for various energy products. Along with traditional risk management solutions, weather derivatives can now protect energy revenues from anticipated drops in demand. Needless to say, predictability and stability of cash flows are of crucial importance for energy sector. Because weather hedging can stabilize revenues, it is possible to set up renewable energy projects with the contribution of a private sector because it can use them to produce the stable and predictable results investors and lenders from the private sector appreciate, all of which contribute to supporting and enhancing Iraq's energy and diversify the sources of budget revenues and activate a private sector activity.
2. The variation in the need for heating and cooling in Iraq and their tendency to decline on the monthly, seasonally and annually levels may led, from one side, to drop in demand for energy in the future in Iraq and draws attention, from the other side, that the global demand for energy is likely to fall due to volatile weather. Therefore, the economic policy maker should insert a very important weather factor in the equation estimating the expected demand for Iraqi crude oil in the coming years because of its direct impact on the expected oil revenues especially with fact that Iraq's economy and its budget is absolutely dependent on these revenues.

استهدف هذا البحث التعريف بموضوع ربما يكون جديدا في الفكر التنظيمي ألا وهو موضوع روحية العمل ، وذلك في إطار دراسة حالة اشتملت في اختبار تأثير هذه الروحية بأداء العاملين وانعكاسه في تقييم وحداتهم التنظيمية، التي كان عددها تسعة أقسام ، والتي تم اختيارها عشوائيا من بين جملة الوحدات أو الأقسام العلمية للمعهد التقني بالموصل والبالغ عددها بالإجمال (22) قسما علميا.
وبعد أن انتهى الباحثان من إعداد منهجية بحثهما بما في ذلك تحديد مجتمعه متمثلا بالتدريسيين العاملين في الأقسام العلمية المبحوثة وعينته التي بلغ قوامها (98) تدريسيا وما يرتبط بإعداد استمارة الاستبانة خماسية المقياس، شرعا بالإطار النظري لبحثهما الذي تضمن تعريفا مناسبا بروحية العمل وأهميتها وأبعادها (المحتوى القيمي لأهداف المنظمة والعلاقات والعدالة التنظيمية) ، وكذلك فيما يخص موضوع الأداء وفاعليته وآليات تقييمه، ثم انتقلا بعد ذلك إلى الإطار الميداني، الذي في إطاره تم التحليل الإحصائي وصولا لاختبار فرضيات البحث باعتماد معامل الارتباط والانحدار الخطي لجملة البيانات التي حصلا عليها من عينة بحثهما بالإفادة من استمارة الاستبانة المذكورة، فضلا عن بقية البيانات التي حصلا عليها بواسطة المقابلات مع المعنيين بالأداء الجامعي للمعهد المذكور وآخرين ممن لهم علاقة بتقييم هذا الأداء، وقد توصلا اعتمادا في التحليلات المشار إليها إلى جملة من النتائج التي ساعدتهما في الخروج بالعديد من الاستنتاجات ، وكان من أهمها ثبوت توافر ارتباط وتأثير معنويين لروحية العمل بأداء العاملين ، فضلا عن توافر انعكاس مهم للأثر المذكور فيما يتمخض عن تقييم وحداتهم العلمية .
وفي ضوء هذه الاستنتاجات قدما جملة من المقترحات ، وكان من أهمها حث حث ادارة المعهد في مزيد من الاهتمام بأداء معهدها وصولا لتحويله الى الشكل الذي يطبعه بطابع الأداء الروحي في ظل خصائص هذا الأداء كما وردت في الاطار النظري للبحث.

This research aims to determining effect of Organizational Status Dynamics in excellence performance. To achieve that, two dimensions was based for Organizational Status Dynamics. These dimensions are Perceived external prestige and perceived internal respect as explanation variables. Organizational identification was considered as mediator variable which included four dimensions : identification, disidentification, natural identification and ambivalent identification. In other side, excellence performance was used as respond variable which indicate to five level are : excellence performance, very good performance, good performance, accept performance and poor performance.
This research conducted in colleges of Karbala University. Information for empirical aspect was obtained by questionnaire and data base of university about teacher's performance appraisal where sample size was 203 individuals from teachers.
Several statistical tools were used by this study in empirical aspect. In measurement aspect used exploratory factor analysis and confirmatory factor analysis, and in statistical descriptive used means and standardized deviation while in hypotheses testing aspect used correlation, regression and structural equation modeling. This research reached to set of results can summarized that there related relationship and direct effect between perceived external prestige and excellence performance and indirect partial effect by organizational identification (mediator variable) while others dimensions of organizational identification respect didn't achieve positive relationship with excellence performance. In the end, set of conclusions and recommendations was formulated.

The problem of this research comes up with the result that the most of companies are prepare cash budget practically reliance on budgets of previous years, then make changing on it. In general ,the cash budget is prepare practically on the basis of experience and personal diligence and not on academic basis.
This research aims to preparation of cash budget to research sample company for the year 2012 with linear seasonal regression model and its evaluation process.
This research depends on the following hypothesis :-
(( taking the linear seasonal regression model in preparation of cash budget will lead to providing relevant information to the users in order to true decisions making )) .
This research is divided into four sections. the first section deal with the research methodology . the second section deal with the conceptual framework of research, its include linear regression analysis , time series, seasonal regression model and cash budget. the third section deal with an applicative part which included estimation of cash received, estimation of cash payments, then preparation of cash budget for the research sample company and its evaluation process. the fourth section devote to showing the important conclusions that revealed by the study and giving the suggested recommendations .

The research aims to find a comparative analysis for the International Auditing Standards "Modified" No. (700,705,706) related to the Auditor's report about the financial data which issued by the International federation of Accountants 2010 with the Iraqi Audit Guide No. (2) Which issued by the Council of Auditing & Accounting Standards in Iraq 1999 to find out the extent of its compatibility or differences in addition to measure the range of points of views of their prepared persons and suggest a "modified" Iraqi Auditing Guide according to the comparative results.
The research found several conclusions mainly is that the auditor should take into consideration the International & Iraqi Audit Standards when preparing his report in order to insure quality in that report.
One of the most prominent of research's recommendations represent that it is necessary for institutions which are responsible for professional work in Iraq should exert more effort to renew the Iraqi Audit Standards mainly Audit Guide No.2 of auditor's report and developed them in order to be compatible with the new requirements of auditing career.

The study aim to determine the important Electronic Management and Remote Management as modern variable.
There is an active role to react qualative change in the managerial and prouductial .Hence the study depend on the descriptive and analytical approach in treating its variables. The study problem has expressed by a group of scientific and theoretical questions.
The study has applied on departments and coefficient of southerly sement commonalty company in addition choice community of (30) officials in different levels as: manager coefficient and head of department, Data were collected by using a questionnaire of (17) questions.
The questionnaire submitted to descriptive analyzing by mean of the computer to extract the results using the statistical application (SPSS ver-10).
The survey reaches to many conclusions ;The most important on , There is no clear tendency to use the Electronic Management Expressions and the Remote Management in research company . but there is great dependence on the traditional way (depentations) to get information and observe (watch) the productivity management processes.

The research focused on on usig Financial ratios in Companies evaluatin and improvement , and this was applied on the research sample (Tekrit Dairy and Squash limited Company ) Current , Profitability and Debt ratios were used , The research to arrive to many condusions ,they are :-
1. Current ratio decreased from 7.8 in 2004 to 2.2 during 2006 and this is negative indicator abut the company performance .
2. gross profit margin in decreased 29.968 during 2004 to 22.417 during 2006 and this is negative indicator abut company performance.
3. Owners equit on total assets ratio Increase from 4.581 in 2004 to 18.973 in 2006 , and this is positive indicator .
The research arrived to recommend using Financial ratios in evaluation company performance as other Financial analysis techniques to improve company performanceand evaluate weakness points wich appear as result of analysis annully .

This research hypothizes that relationship between job embeddedness and voluntry turnover intensions is conditional relationship by existing number of situational factors: Work related nagitive shocks, commute time and financial requirements. Specifically, this research supposes that nagitive shocks and financial requirements influence relationship between organizational embeddedness and turnover intensions, and commute time and financial requirements influence relationship between community embeddedness and turnover intensions. The data were colleted by using questionnaire in a sample of (77) of faculty in College of Administrative and Economic- of AL-Qadisiya University. For testing the hypotheses and achiveing the research's goals, set of statistical tools such as Cronbach alpha, simple correlation coefficient and hierarchical multiple regression analysis were used. Results indicate that job embeddedness negatively related with turnover intensions. In addition to, the results indicate that situational factors (nagitive shocks, commute time and financial requirements) have role in influencing relationship between job embeddedness and turnover intensions. In lights of these results, set of conclusions and recommendation were formulated. One of these recommendations was reducing exposure to negative shocks by building " Employee Voice System".

Seeks this research to formulate a model for measuring accounting using budget programs and calculators for performance to improve productivity and effectiveness of government spending at the Iraqi university regulations and raise the efficiency of decisions spending programs on educational activities and research and university environment, depending "on the entrance re-engineering processes (Business Process Re-Engineering) before thinking of bringing the budget programs, accounting for performance (Program Budget Performance Accounting) input alternative to balancing public traditional state (budget items) and the final account, and as a result of the effects of inadequate public budget allocations for state and needed to spend on the implementation of activities of public universities at a time increasingly obligations of the state toward service level Social Iraqi university students with stick at the same time when preparing estimates uses current and capital necessary to implement these commitments philosophy general budget (budget spending items) (Generally or expenditure budget) that do not provide the accounting system of government means and appropriate methods to produce reliable accounting information necessary to measure the productivity of government spending (Expenditure Productivity) in the Iraqi government universities, The search ended set of results summarize the most prominent of the following :-
1- There is no relation between the input of the accounting system for universities and outputs a result of the lack of structure activities compatible with the mission and objectives of the public universities in Iraq and achieve its strategy.
2- Being to maximize the value of the output of university activities when they are deleted and operations activities which have value of the university or its students.
3- Is minimized (reduce) the cost of inputs university activities when they are combining operations engineered compliant In light of these results, research was presented a synthesis of commendations from most important of the following:-
a. The need to recruit and determine the structure of activities compatible with the mission and objectives of the Iraqi government universities (including Iraqi university) achieves strategic interdependence between the inputs and outputs of the accounting system to service units and the activities of the universities.
b. The need to re-engineering operations activities of these universities..
c. The need to adopt the philosophy of balancing component programs of these activities and accounting for their performance.
d. The need to develop user accounts in units of these universities as part of the structures of their activities.

The leadershipofimportantissuesthat gainedthe attention of manyresearchersin the specialty ofmanagement,because of itsfutureimpactinthelivesoforganizations. Theaimoftheresearchwasto see how muchimpacttheApproachmethodof leadership inthedevelopmentofinnovative thinkingamongworkersinKarbalaCementPlant. Theresearch sampleconsistedof(35) members of themanagers and staff. The researcher usedthequestionnaireformas a toolto gather information thatconsisted of(40) is. Researcherconcludedthatleadership practicesaccording totheentranceofstyle, especiallyinterestledtothedevelopmentofworkersthe ability to developideasthatleadtoinnovative waysand meansjobsimprovementofthequalityofproductsKarbalaCementPlant. The researchrecommendedtheneedtoworkto pay attentiontoindividualswithinnovativeideasby strengtheningtheirregulatoryroles, aswellastheirsupportfinancially and morallydeveloped a systemofincentivesencouragesinnovation anddevelops.

Stabilizing effectofthetimeseriesto estimate thefunctionofinvestmentinIraq It is known, for example, that the t-statistic tables are designed primarily to deal with the results of the regression that uses static chains. This has been the former treats .assumption until the mid-seventies, where researchers are conducting studies applied without taking into account the characteristics of the time series used by an appreciation, was to accept the results of these tests and Bmanueh delivery capabilities based on the application of the theory of statistical inference on these estimators.
But the scientists Granger and Newbold 1974 generate random time series is static Stationary Non (specifically conduct random strings) using simulation method these chains do not express any unknown variable and then considered these independent chains. They then conducted a large number of regression estimates using these
strings on each other. After appreciation was calculated values statistical t Under the assumption that the parameter true zero (ie the parameter estimates of regression likes to be insignificant to the independence and random variables used in the estimate), but despite the real that the time series were random and independent, the researchers found that the zero hypothesis that the real parameter is equal to zero was rejected by repeating or greater likelihood than what theory predicts significant relationship was accepted from a statistical point of view, researchers also noted that the residuals resulting from regression estimates by a large self positive correlation.
The researchers thus reach to an important result and that serious estimators and statistical tests that result from time-series regressions used is still considered the results of improper or false decline spurious regressions can not be reassuring to the results of statistical inference on its resources. The form of this research a starting point for new research in the field of sleep test series, cast doubt on the results of all previous standard tests used the time series properties did not take into account the
time-series before appreciation. Then came all of Engel and Granger 1987 to decide that in the case of single or sole exception are results of the assessment is fake and can apply the rules of statistical inference in the case estimate slope using two strings is, which is that leftover estimate regression equation be static, and say then that the two strings of two integration Even Co-Integration.). And on this basis was used standard methods to test stability of the time series of the variables used to estimate the function of investment in Iraq and then test their conformity to the integration of the joint in order to reach the best model for this function, which reflects the reality of investment in Iraq for the period (1982-2000)

The different parties vary in views on the profession of accounting depending on a variety of factors also vary in the perception of the social professions, but these factors causes and motives and justifications for them regarding the extent of contact direct / indirect people's lives and their impact in this life, and seek every profession to highlight the role and importance in the community and the various competing professions to this endeavor to win the consent of And appreciation and respect for the community and his view of them which brings happiness and satisfaction of members of the profession The pride of belonging to it, and try searching achieve a number of goals, including how society viewed to the profession of accounting and the evaluation of the community to the status of the profession of accounting and how it affects the market the profession and demand so the main problem of the research is in the lack of knowledge of social status of the profession of accounting in the Iraqi environment, The research is derived from several general hypotheses were derived hypotheses private and They said there were statistically significant relationship between the status of the accounting profession and society's perception of them and evaluate them The second hypothesis is that there is a statistically significant relation between the order of accounting profession among other professions and a range of factors, including (Class type in the sample, age, Gender, marital status, educational qualification, Experience) has adopted a method study on two axes Axis theoretical using patrols and available resources and Axis practical through questionnaire designed by the researcher as research objectives and ignorant assumptions It is made up of three parts first / public information and the second / to determine the ranking profession of accounting and third / a poll of the sample on the profession of accounting The researcher reached a number of conclusions the most important The social status of the profession of accounting have been consolidated through the ethics and professional values accounting in addition to the study sample look at the profession of accounting with respect and appreciation and this won the fifth place among the ten occupations selected addition researcher found set of recommendations, mainly that provide accounting services Efficiently requires legislation and standards of high quality and to increase rehabilitation and efficient accountants Iraqis a role in making them Accountants eminent international and thus change the look environment accounting and domestic and global economic to qualified accountants Iraqis in addition to the need for openness profession accounting environment is broaderanddeeper.

Given the importance of hospitals to create a generation of good health and reduce the problems experienced by, it was necessary to raise the efficiency of its services, and the standard of living, in terms of design, organization and availability of modern instruments and equipment in order to achieve patient satisfaction, which is the fundamental basis for the survival of organizations, health and growth. Interested in research on how to measure patient satisfaction, health services provided in a hospital in the digestive tract, liver, education, commensurate with their needs and their health conditions, to improve the quality of service provided to them, and to identify the strengths & weaknesses to achieve the desired differentiation from other hospitals operating in the same jurisdiction. The research objectives were: the how to measure patient satisfaction with the services provided to them and the factors influencing them through the use of Likert scale quintet.
The research found significant results are to improve the performance of the health service from the perspective of patients, as provided by a hospital of the digestive system, liver, education from the comfort and tranquility, and good health services, the speed of the reception and treatment of patients, according to their health needs.

Organizations are in dire need to cope with the environment and what happens to them of the changes and come up with innovative ideas and new leaders and managers to work hard and to look and analyze the factors of creativity and innovation of new methods had not been addressed by the Organization for the Advancement of better and in the search is the current factor analysis of organizational innovation managers of administrative units in the organization examined, of b (a culture of innovation, leadership style, educational attainment, and organizational support for creativity) and use these dimensions in their daily work. And lead research found that managers of administrative units in the organization examined, ((University of Babylon)) are paying attention to these very factors.