AL Ghary Journal of Economic and Administrative Sciences

The general budget is one of the most important tools used by the state to achieve economic and social objectives, influence the overall economic activity, address economic fluctuations and imbalances, and thus achieve economic growth and stability. However, the public budget is of great importance because it has a role in influencing Economic activity, through its tools public revenues and public expenditures, as well as its connection with the conditions of the country, which lasted 23 years, starting with the Iran-Iraq war in 1980, and through the Gulf War in 1991, as well as the duration of the economic embargo, These circumstances led to the transformation of the Iraqi economy from an economy with many economic assets, such as vast natural resources and human potential, to an economy that is in a state of hereditary economic, social and environmental conditions. These conditions have led to the destruction of infrastructure, the deterioration of economic activity, Unemployment, poverty and inflation. It is therefore not surprising that society in Iraq suffers from imbalances and the emergence of a number of social diseases, although some are on the way to reform.

The Central Bank of censorship work and checking on the commercial banks as the supreme supervisory authority in the country, and the purpose of the control procedure in order to maintain the integrity of the financial centers of banks and to protect shareholders and depositors' rights, in order to achieve the principle of banking safety the central bank to the financial performance of banks evaluate in order to identify the elements strengths and weaknesses in the financial system of these banks, and sophisticated evaluation systems is the evaluation system and the American classification CAMEL, are assessed and classified commercial banks, according to a set of indicators for the five constituent elements of this system, and supports research in the assessment and classification of government and private sample banks by focusing on the most important financial performance indicators for the banks and of capital, profitability and liquidity adequacy, and the most important results of the evaluation that has been reached and there is a decline in the performance of State-owned banks compared to private banks and the adoption of the three variables above.

Most studies refer to the importance of the advancement of the industrial and agricultural reality in Iraq to go on with the growing demand as well as the improvement in the production methods and the machines used. Here the state role comes to support the investment projects in general and the industrial in particular. Most of the investment projects aims to have an appropriate financial outcome, here the importance of the economic feasibility is to make sure of achieving the financial outcome in comparison with the invested amount.

One of the important projects is the date project. It is the most important agricultural resource, especially dates packing and wrapping projects. Here the research problem comes out that is: there is no a feasibility study that ensures the possibility of achieving profits from such projects, in addition to its contribution to encourage dates cultivation.

The research objective is to show the technical and economic feasibility of dates packing and wrapping project to explore the probability of making such projects and identifying its needs of raw material and manpower and some other needs.

In order to achieve this goal, the detailed feasibility has been studied that is: the economic, the technical, the marketing and the financial. Through them, it has been reachedat the most important conclusions and recommendations that contribute in activating the industry role in the total result. One of the conclusions that the study has reached at is:

(The projects that manufactures dates generally, and packing and wrapping projects particularly is one of the successful projects that has a good financial outcome.)

The study aims to provide a new estimate of the total demand for Iraq's imports for the period (8 196-2002), through the use of standard models and are equipped with diagnostic tests based on dynamic models in the framework of the concept of symmetry integration and error correction.

Has been a focus on the most important determinants of the demand for imports, a total income and relative prices and the foreign reserves and the different alternatives. The study was moved to the analysis of the properties of time series variables and characterization using the form after several tests to determine the rank of the integration of all time series and verification of symmetry integration between the demand for total imports model variables to estimate the effects of short- and long-term determinants approach following error correction. This is another side of the study provided an estimate of the price elasticities Aldkhalah and demand for imports and Medellin short and long.

The results confirmed the need to include kinetic structure in demand for imports in order to reverse the behavior modification function and hence the average length of delay as a medium.

And enjoy the demand for imports few Bmronat in the short term and become much flexibility in the long term for both income and relative prices.

It came Search an attempt to shed the light on the extent that commercial banks apply these standards. The study problem is summarized on mechanism which banks follow to apply to governance standards, protect the rights of shareholders and customers from risks and crises and develop the banking performance.

This study has reached to a set of hypothesis, also it includes many branch hypothesis participated in showing variance, link and effect among the study variables. A hypothetical model was designed shows the relation nature between the governance standards (the competency and independency of board of directors and executive administration , the competency and independency the audit and review committees, Transparency – disclosure Policy of banks and the banking procedures about assuring the shareholders and customers rights) and the banking performance with its indictors (profitability , liquidity and working capital adequacy).

The situation of Iraq in the index of ease business performance requires to work on finding key weaknesses in this indicator and try to handle them , and as these indicators are specific to the work of the private sector, so improving the situation of Iraq in the indicators of the business environment requires adoption of many policies aimed to enhance the competitiveness of the private sector . The most important are; the legal and regulatory reform in all aspects related to the work of this sector, the need to eliminate many of the reasons leading to the failure of the market mechanism. Iraq is in the back ranks ,and the most slow in the classification of doing business that shows the weakness of the banking environment, as well as weak financial infrastructure, and weakness in the efficiency of funding institutions. Iraq's lack of efficient institutions and staff to facilitate the work and management trade, low level of institutional infrastructure, the public and private institutions distort , as well as the exploit of the political influence in guiding economic policies , and the weakness of legal and judicial institutions in the implementation of their procedures, all these obstacles contributed to create a distorted , unstable and ineffective business environment in Iraq.

The current study aims at studying the possibility of achieving the sustainable tourism development depending on theEntrepreneurial marketing and its importance in the Second Class Hotels in Al- Najaf Al- Ashraf Government. It also aims at revealing the effective relation among the study variables in the selected population.

The study problem is defined by a main question that deals with the form and relation among the study variables. In this term a hypothetical plan had been put to represent the relation among the study variables. A number of main and branch hypotheses had been resulted. To achieve the study mentioned aim, answer the study question and test its hypotheses. The study depends mainly on questionnaires as the main device to collect the information and data in addition to the other devices such as the personal interviews with the studied hotels owners and managers. The questioner includes ( 8 ) levels to measure the study variables, (5) of them are devoted to measure the Entrepreneurial marketing variable, and the other (3) to measure the sustainable tourism Development variable. The descriptive and analytic method to questionnaires are distributed to the community that includes all the second class hotels which are ( 100 ), ( 80) are recovered.

To analyze the responses, a number of the statistical methods are adopted using the statistical software (SPSS).The study concludes that there is an impact relation between the Entrepreneurial marketing and the sustainable tourism development in the community of the second class hotels in Al- Najaf Al- Ashraf Government.

Purpose: The objective of the study is to identify the nature of the philosophical and scientific relationship between the variables of the study (the mental image of the tourist and the strategic success), and the extent to which the nature of the relationship is reflected in the field reality to promote 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 concluded with a set of theoretical and practical conclusions that identified the response of the mental image and its importance in stabilizing the basic impressions of the tourist and stakeholders, and the reflection of those impressions in achieving strategic success. The main recommendations included the emphasis on simulating the tourist's mental image through programs To provide tourist service, in line with the importance of achieving tourist satisfaction, as well as intensifying the efforts of the Department to work on the analysis and study the formation of mental image, through the dimensions (cognitive and behavioral), in the embodiment of the impressions of the distinctive tourist service.

This study addressed Customer relations program and its impact on the customer delight, and Try this research provide a conceptual framework for the research variables depending on an introduction theorists in this field, and Analytical framework of the opinions of a sample of customers (direct sales points) Zain Iraq for wireless communications amounted to (403) customer. Has been expressing a Customer relations programs variable as the independent variable through three sub-variables (financial programs, social programs, and structural programs), either the customer delight as an independent variable it is one dimensional. The study has used the questionnaire as a basic tool for collecting the data, which was hired to test the hypotheses of the study through the use of the Structural Equation Modeling Method according to the Regression Analysis Manner.The research has reached a set of conclusions and recommendations related to the search variables.

This study aims to provide a conceptual framework and practical about " The impact of information security impact on the efficiency of the supply chain," has been building planned premise according to the independent variable (information security) and variable dependent (the efficiency of the supply chain) and against which was building the basic premise of the study and then the theoretical framework . And he applied and tested in this study, the Iraqi Drilling Company in Basra province. The questionnaire method used to collect data of the study and the sample size of 235 personnel. Use trajectory analysis using the program (AMOS V20) to test the hypotheses of the study. The results showed that effect of information security in the efficiency of the supply chain.

The study aimed to investigate the impact of proactive strategic orientation on strategic performance in the ministry of Iraqi transportation and its affiliates. The study population consist of the ministry and its (8) firms. The unit of analysis includes all the top management level (190) member. A questionnaire used as major tool for data collection which consist of (19) item.

A number of statistical tools were used such as arithmetic mean, standard deviation, simple regression.

After the analysis of the collected data, the result showed that there was a significant direct impact of proactive strategic orientation on strategic performance at level (a≤ 0.05).

The study recommended that the administration of the ministry of Iraqi transportation must promote the role of environmental scanning on an going basis to keep up with technological changes, as well as the competition intensity in the work environment.

Strive towards creating a state of harmonization between external and internal environment as primary means of choice for strategic orientation.

The objective of the research is to determine the impact of knowledge capital through its dimensions (human capital, structural capital, and Customer Capital) in achieving strategic success by its dimensions (Pivotal talents, fair leadership, continuous innovations) and to achieve the goal of research was selected Islamic University in Najaf as a society to look to what This university has a prominent role in supporting the educational process of the country, which is one of the private universities, and a group of heads of departments and teachers has been identified as a Intentional sample, 45 questionnaires were distributed and retrieved and corrected for statistical analysis is 41 questionnaires.
Find out a set of the most important conclusions of the growing role of capital knowledge of the three dimensions in achieving its success strategic, either the most important recommendations identified by the research that they need to seek the presidency of the university to settle the Pivotal talent and to ensure their survival in the university because they are a pillar for the sustainability of success in the future.

The Strategy Quality Policy Structure depends on Commitment and Participation in the Management and determine the requirement of Customers Satisfaction and depends on raising the level to enable the employees and their Participation .the aim of the research is to get recognition of the relationship between dimensions of the strategy of Management quality (Participatory management ,empowering employees, incentives and rewards ,and Job Satisfaction) and Managing Customer relation ships for Samples of Iraqi Bank manager (Basra ,Babylon) .The Stating Point of the hypothesis that (There is linked relation and effect between the Strategy of Management quantity and Management Customer relationship) the questionnaire that had been distributed up or(40) administrators of units and sections ,those who are Working in highly level of responsibility , after analysis the data statement for the answering of research sample and testing the hypothesis by using help of number of statistical indicators (SPSS) ,it has been Validated by prophesies which the research had started .It was put a set of recommendation that essentially Focus on necessary attention the Strategy of the Management quality as in essential base for permanency the Organization and success the research ensured that the Strategy of the Management quality moves toward the new generation in order to achieves integrated quality .

The objective of the research: - To clarify the possibility of applying the Balanced Scorecard (BSC) according to costs based on the activities (ABC) in the development of the performance of the Kufa Cement Lab. The research included in its theoretical framework to identify the concept of costs based on activities and its importance and the concept of balanced performance card and its importance, Application The Balanced Scorecard has been applied based on the costs based on the activities of the Kufa Cement Plant and the development of a proposal for the balanced performance measures of the plant.

The importance of the research: - The research derives its importance from the importance of verifying the efficiency of the performance and its adequacy, as well as clarifying the role of cost-based information system based on activities in the application of Balanced Scorecard technology.

The importance of research is the need to apply economic units to modern technologies covering all its operations and activities.

Field of application :-

The General Company for Southern Cement / Kufa Cement Factory was chosen for 2015-2016 for a number of reasons:

A) It is one of the economic units with influence in the national economy as well as in economic development and development.

B) The above economic unit is in urgent need of modern and accurate methods in the application of the balanced card system and the calculation of costs based on activity.

The main conclusions of the study are: - The use of financial and operational information for activity-based cost outputs that are inputs to a balanced performance card and indicate an integrated system between ABC and BSC to guide senior management and help solve the problems that can be identified In detail through the four dimensions of the Balanced Scorecard, developing the strategic vision and improving the efficiency and effectiveness of the activities.

The study recommended the development of the administrative costs and accounting of the Kufa Cement Plant to provide the necessary data to support competitiveness and the need for further studies on the application of the two modern technologies (ABC) and BSC.