AL Ghary Journal of Economic and Administrative Sciences

China is an emerging economic power, driven by its large GDP, with annual growth among the highest growth rates in the world. China's economic growth is due to its development plans of previous years, which focused on a dual strategy of economic development, relying on one of its largest natural resources, the labor component, on the one hand, and on the other, focused on supporting the production and export of high-tech products . China is one of the world's most populous countries with a population of one-fifth of the world's population and unevenly distributed. China's population growth is expected to peak in the near future. In the past three centuries, China has been characterized by its traditional pattern of population (high birth rate, low mortality and high growth rate) to low birth rate, low mortality and low growth rate.

China followed a variety of population policies, from encouraging population growth to strict population control. In the early 1950s, the policy of encouraging population growth was pursued, while in the middle of it the strict policy of population growth was followed. In the 1970s, it adopted the largest population policy: one-child policy.

The growing global shift to environmentally friendly energy is a success story in many countries. The lessons learned from these experiments prove to be an effective tool for moving towards a more sustainable path. There are many factors that can contribute to that transformation that Includes the depletion of traditional energy sources, the magnitude of environmental pollution to generate electricity, support for environmentally friendly energy sources, energy security and energy policies. Sulaymaniyah province is facing a real power crisis as a result of population increase and economic and social development, which contributed to the increase in the demand for electricity in excess of the generation capacity. In response to this increase, the electricity sector adopted the strategy of setting up and establishing electricity generation projects using traditional fossil fuels, which led to external effects, thus, external costs that is borne by society and is a burden on the government’s budget. On the other hand, the shift to the use of renewable energy will lead to the sustainability of the electricity sector as the shift to wind energy, solar and hydroelectric KMZ C energy sources will reduce the total cost of electric power generation, compared to power plants that run on natural gas, diesel and heavy fuel oil.

Due to the economic conditions experienced by Iraq from the low world oil prices and the high cost of the war against terrorism and the impact of increasing the budget deficit, serious thinking to search for alternatives to oil has become urgent, but one of these alternatives is the strategy of transition from a unilateral economy to a multi-faceted economy A partnership of the public sector with the private sector, and attention to the agricultural sector, industrial and tourism subject of research, which find in Iraq a market for them, if there are some basic requirements, and through the knowledge of the experiences of countries in the world, especially countries that have a long history in the field of tourism E at the Arab level or at the level of the world.

The tourism sector is one of the main sectors financed for the national economy as long as the slogan of agriculture is a permanent oil that can be modeled to be a permanent oil tourism.

Iraq is one of the countries exporting crude oil, since oil Revenues is the only main financier of the general budget of the state, And these revenues depend on the Iraqi government to fund various Economic sectors. Therefore, the drop in oil prices have a significant Negative impact on the oil-producing countries in particular. As most oil-Producing countries are developing countries, which is totally dependent On oil as a major source of its economy and the preparation of its General budget, as is the case of Iraq today, which is characterized by its Economy rentier economy (one-sided).And who was unable to seize the Opportunity and increase production capacity during the period of the Rise of prices to achieve an exceptional return under these big Challenges and the grave dangers. As the crumbling of the Iraqi Economy, and the increase in government spending is consumer Product, wasted money and inflation, and backwardness in the field of Agriculture and industry, and a failure in most of the economic and Social fields in light of this imminent danger of a decline in world oil Prices . And it require specialists and researchers Iraqis in the field of Economy measures and procedures of this deterioration of the spectrum By following actions: developing appropriate economic plans in order to Support and encourage the private sector and encourage investment in Various economic sectors, as well as increase the extraction and export Of oil and gas, relying on local product and to minimize imports.

Privatization is considered as a cure for the problems of public sector companies in general and oil sector companies in particular. For the purpose of implementing privatization, a plan must be drawn up that takes into account the tax effect on the profitability of these companies and their financial positions. The research problem was formulated and stated that "there is a great waste of public funds of the state, including tax revenues through the privatization of public institutions or establishments, for example the Iraqi oil sector in general and the filling stations of the Petroleum Products Distribution Company in particular, because of uncontrolled activity Which leads to theft and looting and thus reduced tax revenues. "The objective of the research was to choose the appropriate method of privatization to increase tax revenues and also evaluate the success of this method by comparing similar economic units by adopting the financial analysis in the study of activities of sectors or enterprises to choose the appropriate method of decision-making or appropriate method for privatization. The main conclusions of the research show that the control process should be in all stages of privatization with the emphasis that there is a committee to control the process of privatization programs after implementation in order to ensure the success of the privatization process and thus increase its taxable income. Finally, the most important recommendations should be the establishment of a special department in the General Authority for Taxation to carry out the process of tax accounting for public institutions, which have been privatized, especially fuel stations due to their high financial returns.

The main objective of the present study is to explore the nature of the relationship between three main variables, namely (organizational semiotics, knowledge capabilities and green intellectual capital), in the new Kufa Cement Plant. The main importance of the present study stems from the paucity of studies, which attempted to clarify the nature of the relationship between the variables under consideration. In addition, the present study is a real attempt to provide some administrative solutions to a real problem that directly affects the organizational environment of the new Kufa Cement Plant.Using the random sample method, 450 questionnaires were distributed to a number of workers in the new Kufa Cement Factory. The researcher retrieved 343 responses with a response rate of 76%. The number of questionnaires valid for statistical analysis 306 and 89% Number of retrieved responses. On theoretical side, the literature review of previous studies showed a knowledge gap in the relationship between organizational semiotics, knowledge capabilities and green intellectual capital.The second aspect is that there is an indirect influence of the organizational semiotics on green intellectual capital through knowledge capabilities.

Financial crises are one of the main features of our time, which threaten and sustain business. The aim of the research is to delve into the implications of the current financial crisis, identify its causes and consequences and choose the appropriate ways to address them by diagnosing the effect of strategic innovation in avoiding financial crisis. (The context, the content, the process) as the independent variable, the financial crisis (capital adequacy ratio, profitability ratios, non-performing debt ratios, loan-to-deposit ratio) as the dependent variable, and represents a society The study of commercial banks listed in the Iraqi Stock Exchange. Ten (10) commercial banks were selected as research species. The time series for the research was 10 years (2006-2015). The data were subjected to statistical analysis by employing a package of ready-made software, primarily SPSS, V.23. The results showed that there is a significant correlation between the strategic renewal and its role in reducing the financial crisis. The research reached a number of conclusions, the most prominent of which is that the strategic renewal is explained by the financial crisis at the macro and sub-indices level.

The research aims to study one of cost and administrative contemporary technology, namely technology value analysis in order to release its role in achieving competitive advantage of four dimensions, namely to reduce costs and improve quality and reduce design, manufacturing, assembly and marketing as well as to provide sufficient flexibility to respond to the needs and desires of renewable customers. This research was an exploratory study of the opinions of a sample of workers in Light Industry Company administrators, accountants, engineers and technicians. In order to test the research hypotheses have been questionnaire design included 20 questions directed at a sample of 50 members of the employees of the company research sample, it has been the use of a set of statistical tools which mean, percentage and standard deviation as well as the use (T test) as they are accepting study If the arithmetic mean exceeds three bikes from the size of a Likert five degrees relative weight of more than 60% as well as the calculated value of T greater than Tabulated value at 0.05 level.
After analyzing the survey results using statistical tools were the most important results that have been reached that value analysis technique can help economic units to achieve competitive advantage through their ability to reduce costs and improve quality and reduce the time and provide sufficient flexibility to respond to the needs of customers.

The objective of this research is to measure the impact of (strategic leadership practices as a road map to achieve stability in customer satisfaction), that is came by An exploratory study at the Kufa Cement Factory, where the study focused on a sample of workers in the Factory, in pursuit of achieving the objectives. The total number of questionnaires distributed (350) and the number of questionnaires retrieved (315), the number of questionnaires excluded and invalid (13). The number of valid forms of statistical analysis (302). The questionnaire was designed based on a number of global benchmarks with strategic leadership dimensions (vision, organizational culture, human capital, ethical practices), And variable customer satisfaction four dimensions both (quality, price, service, time), And adopted programs (Amos, Spss) to reach the final results through which the researcher reached a number of conclusions and recommendations. An important conclusion is that strategic leadership plays a major role in the development of the personal skills of the employees, which contributes to the formation of positive attitudes according to the methods adopted to reflect the high performance of the employees and thus have a positive impact on the satisfaction of the customer. The most important recommendation is the need to pay attention to successful strategic leadership practices as an effective tool in achieving customer satisfaction.

The purpose of this research is to determine the nature of the relationship
between the quality of social relations and the perceived value of the quality of
health service in the Specialist Hospital.
Methodology / Design: 170 questionnaires were distributed to clients (patients) at
the Specialist Hospital. The number of questionnaires retrieved (153) was (139)
valid for statistical analysis, analyzed using SmartPLS v.3. .SPSS v.22
The importance of the study / The importance of research is to be applied in one
of the most important sectors of investment in Iraq, namely the health care sector,
and address the problem of realism in the search of the organization sample
search for everything that can contribute to create value for the customer.Theoretical results / The existence of a knowledge gap on the interpretation of
the nature of the relationship between the current search variables represented by
the independent variable quality relations and the perceived value of the
customer.
Practical results / The current research results in a set of practical results, such
that there is a direct correlation between the quality of social relations and the
perceived value of the customer.
Scientific effects / The results of the research can be used as the interest in
building high quality relationships with customers will lead to achieving the
highest perceived value of the customer and this will increase the chances of the
hospital sample research in achieving its goals and objectives.
Originality / value: The present research came to fill a knowledge gap, which
was the absence of a study of Arab or foreign to the knowledge of the researcher
dealt with the relationship between the variables of research in one hypothesis
model, and the importance of this relationship in achieving excellence and
excellence of the hospital sample research.

The pressures of work Management of important issues in organizational behavior as they have a large and active role in identifying trends empowerment of human resources in the hotel industry field, therefore interacted Two of the variables for the formation of the intellectual and philosophical framework for this study (work stress management and empowerment of human resources), which It launched from several questions and the objective was to answer the elucidation theoretical philosophy and intellectual goals of these variablesBecause it is modern subjects to the general Arab environment, especially the Iraqi and the environment and to determine the level of study variables and test hypotheses used a number of statistical methods nonparametric analysis and processing of data, information, and relying on statistical programs Ready (SPSS ver-19) represented in rural arithmetic mean, standard deviation, the relative importance of the statement level variables, and Spearman correlation coefficient to measure the nature of the relationship between the variables of the study, the coefficient of simple linear regression simple linear regression to measure the impact of relationshipsBased questionnaire as a tool for measuring

The aim of this research is to shed light on the facility layout, and that the importance of the subject of the facility layout and its important role in reducing lost time and get rid of bottlenecks and improve the flow of materials, equipment, personnel and exploitation of space better, thereby improving traffic flow in the hospital, and this in turn will improve the quality of service Introduction and deliver the services on time.

The research was conducted in the alkindi teaching hospital of the Department of Health in Baghdad / Rusafa, gathered data and information through field cohabitation researcher records and official documents.

It was used quantitative measure (loads and distances analysis) to obtain the search results, and through the search results, the researcher suggested that the current arrangement does not provide convergence required between the sections associated with each other in addition to that spacing sections lead to the long distance between sections traveled by the patient and thus delay in time to get the service.

This paper deals with one important topics in accounting is touches to develop a proposal to guide a unified accounting Arabic and is compatible with international standards for a range of Arab States model, to achieve accounting outcomes more efficiently and effectively and thus achieve added value after standardization and compatibility among information users and private investors, as it deals with the problem of search answer the question follows what form of uniform accounting manual Arab and compatible with the relevant study international standards and that would increase the level of quality characteristics of accounting information, including the ability to compare both domestically and internationally, while the aim of the research is the suggestion of a form to guide accounting unified Arabic and is compatible with international standards and that that will increase the level of quality characteristics of accounting

This study aims to assess the voluntary disclosure level in a sample of companies listed in the Iraq stock market by analyzing the annual reports for the year ended on 31 Dec. 2015. The sample consists of 58 companies listed in systematic market, which represents 82% of the total population. In order to assess the level of voluntary disclosure we design an index consists of 110 items, it has been designed by utilizing the disclosure measures of the previous studies in addition to any information that can used in the measurement. The results showed that the average percentage of voluntary disclosure is (31.6%), and it's a weak one, also appeared Statistically significant differences between the averages of voluntary disclosure of business sectors, even between the nature of the information that disclosed about it, but there are no any Statistically significant differences between the private and mixed sectors. The study recommended that necessity should be increase the attention to voluntary disclosure, because it's important to give a wide idea about the company, and get a similar information, and Attracting investors. And working on whatever voluntary information can be changed to mandatory specially the footer information to be mandatory according to the rules and regulations.

The study aims to provide a theoretical presentation of the two cost approaches; activities based costing ABC and the time driven activities based costing TD-ABC, In addition, provide a theoretical presentation of the pricing decisions under the two approaches. The study then aimed to measure the cost of the product under the two approaches and show their role in Pricing decisions.

This study derives its importance from the fact that it deals with one of the most important cost approaches concern with the treatment of indirect costs, which their allocating has been and continues to be a problem in the calculation of products cost, as this study shows the benefits to be gained by economic units in general and industrial in particular through the use of TD-ABC, where the researcher used this approach to help the economic unit in question to determine the cost of its products with greater accuracy and fairly, then it indicate the impact of this cost in the pricing decision.

The Factory of men's wear in Najaf was chosen by the researcher to implement the TD-ABC because it is one of the oldest industries and provide the necessary data as the factory attempts to use the ABC approach, and the readiness of the officials in the factory to cooperate and provide the necessary information for research in an effort to develop the cost system in the factory.

The results of the study showed that there is a shortage in the activities based costing ABC in the factory when used in calculating the competitive price of men's suit because the unused energy costs that included in suit cost and then the price access is not accurate and therefore the inability of the factory to compete with the imported product. The research also shows that the TD-ABC approach is more suitable for the modern industrial environment, which carries the energy costs for the products and excludes the unutilized costs, and thus helps in the process of pricing products in a competitive way that helps the economic units to maintain its existing customers and attract new customers.

The study recommended the adoption of the time driven activities based costing TD-ABC by the factory management in terms of pricing decisions on men's suit based on the results reached in the research, and the researcher also recommended to price the other 16 products produced by the factory in the same way where this approach has a significant impact in reducing costs and therefore reflected on product pricing.