AL Ghary Journal of Economic and Administrative Sciences

Future prospective indicate a significant increase in the rates of fossil energy use over the coming decades in light of several factors. (population growth and high global economic growth rates ...). Despite a shift at the global level to the diversification of energy supply, that this diversity remains a small percentage of energy production in the world. In light of this, three scenarios put on long-term work on the analysis of the potential and future prospects for the sector within the global energy scene expectations.

The specialized International organizations in the field of telecommunications, established main entrance, which developed to regulate prices for telecommunications services, based on regular principles and rules, In order to achieve the fundamental objectives of price regulation, which are the goals of financing, efficiency, and objectives relating to justice. The International Telecommunication Union (ITU) has identified complex standards for measuring the information and communication technology, which are known as a basket of Information and Communication Technology (ICT), which result in significant effects on the demand side, and the spread level of the communications services, because of important data providing of Fixed, mobile, and fixed broadband telephony prices rates. Prices are varying, according to the level of the economic progress, the level of competition and regulation, and economic nature of the telecommunications market in those countries. There are closely related between the promotion of economic growth ,and the spread of mobile , fixed telecommunications services and broadband system, but they may differ on the likely range for this link and by the various levels of development of these countries. The research has included special reference to the fixed and mobile telecommunications services pricing mechanism in Iraq.

The aim of the research is to study and measure the credit risk for a sample of Iraqi commercial banks for the period (2010-2015) based on the hypothesis that the private Iraqi commercial banks are exposed to credit risks but at different rates. Ten banks (Bank of Baghdad, Commercial Bank of Iraq, The Iraqi Investment Bank, the Iraqi Investment Bank, the Iraqi National Bank, Dar el Salaam Investment Bank, Gulf Commercial Bank, Sumer Commercial Bank, Babil Bank and Al Mansour Investment Bank). The most important conclusions of the researchers are that banks in Iraq are exposed to multiple types of risks, including credit risks, which limit their ability to carry out their traditional functions, as the success of the bank in lending policies depends on the ability to make the right decision As well as the importance of effective credit monitoring policies and systems. The most important that researcher recommend is to review the credit policy followed by sample banks in the search for credit grant.

In order to reach the reality of the independence of the Governors of the Central Bank of Iraq for the period 2003-2017, a period that has experienced political changes, the researcher used two main comparisons: The first is the comparison between the legal independence of the central bank governors and the actual independence, Through the indicators of appointment and removal and the duration of the survival of governors, government representation, and the working in another institution. The second is the comparison between the turnover rate of primates and the turnover rate of the governors in order to reach the partisan affiliation of the governors and their relation to the executive authority, and the impact on their appointment and removal.

The main findings of the research were that the rise of legal independence is not reflected in actual independence, and that there is a deficiency in the law of the Central Bank, which requires the completion of the conditions of actual independence, the research also concluded the principle of the transitional governor, who is the governor for a transitional period with high turnover rate, between the removal of a non-ally governor and the appointment of an ally's governor.

This Paper aims to identify the level of Iraqi industrial companies' practice of market timing theory (MTT) and investment decision (ID), as well as the effect of MMT as a independent variable in investment decision as a dependent variable used in financial statements published on the Iraqi Stock Exchange website. It has sought to test a number of hypotheses related to the relationship of influence between the variables of research, and the research concluded that the timing values of the market for Iraqi industrial companies in rise and fall, but some companies are still issuing new shares, despite decline in shares. And that return on investment for some companies in case of failure to achieve profits, and some of the Iraqi companies investigated did not achieve a return higher than the risk-free rate. Iraqi companies do not have good tangible assets as collateral to obtain a debt. The timing of the market has an impact on return on investment. This is an opportunity for improvement, which is when companies are interested in the timing of a stock market. This will improve the return on investment and size of the company affects the investment decision, because investors take the size of the company into account.

The Research aims to reveal the effect of the organizational mind fullness dimensions (Preoccupation with failure, Reluctance to simplify interpretations, Commitment to Resilience, Deference to expertise and Sensitivity to operations) of the faculty members in Al-Najaf and Al-Kufa institutes in the Entrepreneurial performance by its dimensions (Strategic Orientation, Resource Orientation, Management Structure, Reward philosophy and Entrepreneurship Culture). The research society comprised the Technical University of middle Euphrates/ Al-Najaf and Al-Kufa institutes, while the research sample included the faculty members of those institutes who reached (149) people. To achieve the aims of the study, the descriptive analytical method has been used and a questionnaire including (61) item as a basic tool to collect the data by the use of world measures for the main variables in the study. These variables were adapted by an elite of researchers, experts and scientists in the field of the study variables. Many statistical means and tools were used to analyze the study variables and to test the hypotheses. After analysis, the research reached several results, the most prominent of which is that there is a significant effect of the organizational mind fullness with its dimensions, also, there is no difference in the dimensions of organizational mind fullness and pioneer performance among the research sample members according to the difference in the personal variables.

This Study aims at knowing the impact of Demographic factors on the decision of buying behavior of private cars with a commercial mark from the perspective of Iraqi families. It also aimed to characterize the influence of the family, friends, relatives and co-workers in the choice process of the distinguished brand in the Jordanian market.

The study community is Iraqi families residing in Amman. Due to the size of the population of the study a convenience sample of 500 questionnaires were distributed within greater Amman municipality valid samples returned was 470.

The study showed the following results:

There is an impact of demographic factors (residence type, monthly income, profession, and family size) on the buying behavioral decision of Jordanian family except gender, age, and educational level).

There is deference in relative importance of influencing factors in the decision of behavioral buying of brand of cars the Iraqi families own which ranks as follows: Loylty of brand, reputation of brand, quality and price, country of production.

Tendencies and perceptions of Iraqi families study samples were positive towards brand in the market.

The study suggested a number of recommendations and suggestions such as the following:

Definition of the most influential demographical factors in the decision of buying behavior of Iraqi families and to attempt to include it in educational, behavioral and economic program set up by government agencies in the country.
Creation of state of interaction and sharing knowledge between relatives, friends ,co-workers and the families in order to take reasonable buying decisions rather than accidental and emotional ones.
Doing similar studies in other governorates in the Iraq ,like Baghdad , Najaf ,Kerbela, Basra and Arbil with concentration on youth and women only to see influencing factors on decision of buying behavioral concerning other market segments such as religous tourism and hotel industry, and electrical , electronic or fast food restaurants.

Most government hospitals in Iraq are suffering from scarcity of studies and research on contemporary administrative variables, though this scarcity in the study of contemporary variables, including the variables (strategic leadership, health education), a problem present research, because it means depriving the government hospitals to benefit from their input and their role in achieving the requirements of the citizen and the needs of the health service.

The current research testing the effect of strategic leadership on health awareness, of a sample of workers in Nasiriyah hospital, which amounted to (112) angel healthy. The research on the basic assumptions is that the strategic leadership affect the health awareness of health for the owners, and that this impact will increase in the case of the availability of support and strategic leadership of the hospital administration about the values and principles and customs they have.

Came Find matching to most assumptions results, have been drafted in question a set of recommendations from the most important, to achieve success in the work of hospitals, research sample requires that you have the available leadership strategy strengthens and enhances its members working on increasing organizational performance and impact on the quality of services provided by them.

Purpose: The objective of the study is to identify the nature of the philosophical and scientific relationship between the study variables represented by (protocol management, etiquette, and strategic success), and the extent to which the nature of the relationship is reflected in the field reality to improve hospitality organizations and their success.

Methodology: The study emerged from a real problem experienced by the hospitality sector in Iraq since the end of the eighties of the last century, expressed by a number of intellectual and practical questions, the aim of which is to answer the theoretical philosophy and the intellectual implications of these variables, as they are important topics that need convergence of views Among the managers of the educational institutions of tourism, and then test the correlation and influence relationships and their possible implementation in the environment of application, which was formed by the top-class hospitality organizations in the city of Baghdad (Rashid Royal, Mansour, Palestine, Tar, Babel and Warwick). The study included coverage of the community of respondents, represented by senior leaders, department managers and the people in the excellent class hotels, which number 110.

The value of the study: It tries to reach the intellectual and philosophical rooting of the nature of the study variables in order to clarify the practical steps and how to address the current reality and look to the future with a strategic perspective through which the hospitality organizations can formulate policies to adapt to the global environmental changes, The present study used the questionnaire as a main tool for collecting information and data, in an effort to test six key hypotheses with sub-hypotheses arising from them and related to correlation and impact relationships and using the statistical program (SPSS-V22) ) To reach the results.

The study reached a set of theoretical and applied theoretical conclusions that identified the reality of the application of protocol and etiquette rules, and their importance in stabilizing the basic impressions of the stakeholders and the reflection of these impressions in the formation of the mental image of the tourist in order to achieve strategic success. Simulating the application of protocol and etiquette management rules in tourism service delivery programs, in line with the importance of achieving tourist satisfaction, as well as intensifying the efforts of management to analyze and study the behavior of the tourist through the two dimensions (cognitive and behavioral) Distinctive impressions of the tourist service.

The current research aims to investigate the role of tourism service reform systems in the field of health positive customer response. The search for tourism airlines in Iraq was conducted to search for (500) customers, and the study can be based on an influential textual hypothesis (positive compensation can be obtained for the customer through service authorization systems). Standard criteria from previous studies were relied upon for the existence of these hypotheses, using a variety of statistical tools to analyze the data, especially using the necessary statistical packages through the simple correlation matrix and simple symmetry analysis and the equation of multiple models interpretations of the study and the program (SPSS vr.19), and the program (Amos vr.23). The research reached a set of permanents, the most important of which was (what affects your customers to be active and service reform systems continuously in their positive responses). The light and in such work a set of tips, the most important of which was (the necessity for companies to invest in the service reform systems and strategies they possess and train employees and enable them to deal with service failure cases and make companies focus on retaining their customers from avoiding failure cases)

The research focus on the importance use linear programming mean scientific help management in process allocated optimal for limited resources, and help management in to information provide relevance for decision-making process and sensitivity analysis for best utilization determining of optimal product mix that maximum profit. The problem of the research into nothing reliance management on linear programming model for determining of optimal product mix this result squander and lost hence reduction value of the economical unit, the aim research to explaining of optimal product mix for sample company of the research (plant products elasticity in najaf). Lie hypothesis that says the use of linear programming model in sample company of the research result information provide relevance to management for determining of optimal product mix in constraint set and limited. reach researcher conclusions use linear programming help management in process allocated optimal for limited resources,and attempt for improvement limited resources,and recommends researcher to necessary applied linear programming in sample company of the research for determine planning best production and sale be can base for determining of optimal product mix.

This study aims to analysis of the impact of the brand on the dimensions of satisfaction customers Samsung cellular mobile phone brand in terms of the dimensions of which was chosen as an independent variable, namely, (perceived price, perceived quality, customer confidence, perceived value, celebrity brand). The study population was composed of individual users of Samsung mobile phones in Zarqa city inJordan. Were distributed (435) questionnaire was recovery (380) by recovery of approximately (87%). After the dump data were excluded (23) questionnaire as a result of a decision by the researcher about the lack of seriousness of some of the respondents to answer. Number of questionnaires to become a subject of analysis (357) questionnaire, for representing approximately 94% of the questionnaires were recovered.

Results of the analysis showed that there was a statistically significant effect of the dimensions of brand on customer satisfaction separetly , and is considered the most famous perceived explanation among other factors factor rose by 42.8%, while considered at least an explanation of the variables by 27.4% amounted to the price factor perceived.

The present paper deals with the strategic capabilities as an interpretative variable via three dimensions: the technical knowledge of value building, ability to generate and possess resources, and used technology. Also, it studies the organizational excellence as a response variable through four dimensions: leadership excellence, subordinates excellence, structure excellence, and strategy excellence. The subjects tackled in this study are considered as modern ones aiming at helping organizations to discover and build strategic abilities assisting them to face an intense competition in an unstable and uncertain environment in order to achieve success and excellence. The study points at explaining and testing the connective and effective relationship between the strategic capabilities and the organizational excellence. Cement Southern Public Company is chosen as a research community. The sample of the study is deliberate. It consists of 75 managers, heads of departments, and subdivisions officials selected in the centre of the company and in Al-Kufa and Al-Najaf Al-Ashraf Factories. Sixty two of the returned questionnaire forms are appropriate for statistic analysis where the retrieval rate is 82%. In addition to what is stated above, the paper comprises two hypotheses to test the connective and effective relation between the study variables. The statistical programme, SPSS V.19, is used to extract the results of the study. The researcher arrives at a number of conclusions, of which the most important ones are the existence of a strong connective relation between the research variables and the being of an influence of the strategic capabilities in fulfilling the organizational excellence.

The study aims at detecting financial failure early and helping companies cope with it using revised accounting information's. The study took into account the effect of the increase in the general price level and the decrease in purchasing power of the monetary unit on the accounting information's. It is based on the general purchasing power method and on the basis of the general price index, which increases the effectiveness of the financial statements on the real expression on the outcome of the company's business and financial position, and then provide useful information to assist the categories used to make the appropriate decisions and reach more accurate and objective results when used in the early detection of financial failure.

To achieve the objectives of the study, the modified historical cost method was applied in a sample of the Iraqi industrial companies listed in the Iraqi Stock Exchange for the period (2013-2015) using the general indices to detect financial failures in the sample companies by applying the Altman model (Z-score) on the adjusted accounting information's. In the first step, the study examined the application of the method of amendment to improve the effectiveness of the final financial statements for use in early detection of financial failure, and then tested the hypothesis of correlation and influence in a statistical method to show the effect of the relationship between the variables of the study of revised accounting information's and early detection of financial failure

The study found that the sample companies have the possibility of adjusting their accounting information's using the general purchasing power method (historical cost adjusted), applying the financial failure detection model annually and showing the results of their business and their real financial position from year to year. The study sample avoids falling into financial failure when it is discovered early because financial failure goes through multiple stages and rarely infects the company abruptly.

The study recommended that companies should comply with international accounting standards and local accounting rules when preparing their financial statements at times of rise in the overall level of prices because they are important in accurately disclosing the financial position of companies. The effects of the rise in the general level of prices on the accounting information's of the company, and the need to apply one of the models used in early detection of financial failure in companies and know the truth about its future activities.

Value-based accounting has significant impact on financial reporting of organizations .Value-based accounting distinguishes itself from traditional cost-based accounting by including the future outlook .This paper attempts to provide the present scenario of value based accounting with respect to Omanis industries. It also attempts to apply the value added model in Omanis industry to understand the relation of valueaddition with book value of net profits. It tries to measure the performance of organizations on the basis of different value-based accounting. Using the data of organizations included in the MSM.

Index for the period 2013 to 2015, the paper identifies the contribution of variables belonging to income and expenses to value addition of the organization through regression analysis. It is found that Economic Value-Added (EVA) of Omanis organizations is always lower than the accounting profit. However, most of the organizations in Oman have positive MarketValue-added (MVA). But a continuance of negative EVA in future would also result innegative MVA.