journal of Economics And Administrative Sciences

The Developing economies of countries have witnessed essential changes to words the development of tourism industry in the 21st century . in addition to adopting same of policies and strategies to grow up with the tourism sector to make it one of the important economic sector to compete the tourist cal developments in the wear .
As for the tourism sector in Iraq ,it's still afresh one , has many of elements which can be in vested ,needs a wide strategies of tourist cal in statutes and variety completive services and change of success for the locale and forgin investor ,the essential aim after this research is to prompt the national economic through the tourism industry and making conciseness and recognizing of the official thirties in the country with importunes of this industry and necessary interest with this sector as a subsist to face frequency and reduce of the petroleum revenues that Iraq depends on which through the use same strategies in the planning and user from the experiences of same counters which go which have gotten wide steps in this respect.

This world is moving towards knowledge economy which basically depends on knowledge and information. So, the economic units need to develop its financial reporting system which helps to provide useful information in timeliness for investors in accordance with the requirements of the knowledge economy and meets the needs of those investors. This research aims to revealing the reflects of knowledge economy on the approaches of financial reporting and suggesting a financial reporting model in the environment of knowledge economy, depending on combining the value approach with the events approach using database and communication technology and providing useful accounting information for all users regardless of the level of their awareness. The information includes aggregated information prepared according to international accounting standard (1) which prepares a comparable financial statements among the local and international economic units. In addition to other disaggregated data about different financial and nonfinancial events which are able to be updated instantaneously within the published database on internet . The user of the information has the option to choose the information,data and prepare a financial statements which agree with the models of the user decisions.

In this study, the four tests employed for non-linear dependence which is Engle (1982), McLeod &Li (1983), Tsay (1986), and Hinich & Patterson (1995). To test the null hypothesis that the time series is a serially independent and identical distribution process .The linear structure is removed from the data which is represent the sales of State Company for Electrical Industries, through a pre-whitening model, AR (p) model .From The results for tests to the data is not so clear

Iraq economy suffered, nor , still many difficulties and problems , including oil derivatives crisis that emerged in 2004 and was the most prominent features of the inability of local production to meet the needs of the increasing growth of consumption, the crisis has cast a shadow on the growth of national in general, and citizen living in particular. Therefore, the real test of crisis and challenge to the capacity of government agencies to manage the crisis and control and reduce its harmful effects, which disappear in a region or sector, even begin to appear in another, given the multiplicity and complexity of third-party solution for remedying the negative consequences of deliberate.

The current research aims to provide a conceptual and applied frame on the subject of multi- level analysis in the research of business administration. The research tries to address some of the problems that befall the preparation of research and studies at the Arab level and local level, where the unity of theory and measurement and analysis, as well as clarify the various types of conceptual constructs and give researchers the ability to distinguish different models related to the level of analysis. On the other hand, this research provides an example of applied research illustrates the multi- level analysis steps in the light of data collected in a previous study of (103) Faculty involved (446) individual.

There has been increase in banks and financial institutions interest in governance topic, as it focused all it attention on this topic specially after the growing role and massive expansion of the private sector in economic life , this sector become vital and important and basic role in growth and developing countries economy that’s why there been increase interest in governance and its mechanism , using this mechanism ( board of directors mechanism , ownership concentration mechanism , financial compensation mechanism, minimum rate of capital mechanism) who would adjust and guide the path and orientation of banks and financial institutions as to ensure the achievement of their goals and mission of their desired within the framework of banking legislation governing these mechanisms.
As there been growing attention in governance after the economic collapse and financial crisis a lot of countries faced during the ninety’s decade from the twentieth century, also after the financial and accounting collapses for many of global companies and what followed bankruptcy for many of banks.
Addition to liberating financial market and globalization and technology progress and what follow from fast changes in the global banking environment, as a lot of banks has faced a lot of fluctuations all that lead banking and financial institutions to put great attention on governance topic for the positive effect on the financial and institutional performance and achieve the growth of society and its development.

This research aims to investigate the role of quality management in enhancing the efficiency and effectiveness of settling accounts tax in terms of achieving satisfaction in charge of the hand and the increase of tax revenue on the other hand, by testing the main hypothesis of the study and the sub-hypotheses in the Income and Sales Tax Department in Jordan for the period 2000-2010. The choice for this department is related to being the first Department in the Middle East and Arab world to get the ISO 9001.The results of the study confirms the presence of satisfaction in charge of the services provided by the department, which is reflected on the efficiency in the process of settling accounts of tax. Additionally, the results indicates an increase in tax revenue growth for the five years following the introduction quality management in the Jordanian Income and Sales Tax Department, which confirms that the efficiency in the process of settling accounts tax has been achieved.

The researcher attempts to diagnose the level of the effect of strategic thinking skills (intuition, meditation, creativity) of the managers in the Ministry of Health in Iraq and some of its institutions in the formulation of human resources management: (selection, training, incentivence , performance appraisal (Recognizing the importance of the subjects studied, and because of the importance of the expected results of the field under consideration, researcher selected a sample of Size (50) general managers and department managers in the office of the Ministry and the Departments of health Baghdad –Karkh, Rusafa, Medical City and Peoples Clinics, as most interested in the subject the most significant result obtained indiadcated that level of skills of strategic thinking among the headmasters of the field under consideration was above average and a strong reflection to those skills in the strategies of selection ,assignment and less power in the strategy of incentivence and not reflected in the strategies of training and development , performance appraisal.

There are many researches deals with constructing an efficient solutions for real problem having Multi - objective confronted with each others. In this paper we construct a decision for Multi – objectives based on building a mathematical model formulating a unique objective function by combining the confronted objectives functions. Also we are presented some theories concerning this problem. Areal application problem has been presented to show the efficiency of the performance of our model and the method. Finally we obtained some results by randomly generating some problems.

This research was designed to study effect of performance appraisal dimensions on organizational confidence.
Asset completion questionnaire was used to collect data of this research from a random simple represent forty employees who works in Iraqi Oil ministry. The main result of this research was positive relations and the effect between performance appraisal and organizational confidence. The research contains some conclusions, the main of it is unimplemented the performance appraisal results in the policies of employees in the ministry and it work in classic methods incentives and training.
The important recommendations must doing to achieve integrating between the result of performance appraisal and policies of individuals.

Weibull Distribution is one of most important distribution and it is mainly used in reliability and in distribution of life time. The study handled two parameter and three-parameter Weibull Distribution in addition to five –parameter Bi-Weibull distribution. The latter being very new and was not mentioned before in many of the previous references. This distribution depends on both the two parameter and the three –parameter Weibull distributions by using the scale parameter (α) and the shape parameter () in the first and adding the location parameter ()to the second and then joining them together to produce a distribution with five parameters.
The paper also handled the relationship between Weibull Distribution and the other known distributions such as the exponential distribution, Chi distribution, Gamma distribution and Gumbel (extreme value) distribution.
The paper considered a number of important notes including the importance and the application of Weibull distribution in the field of reliability.
The study depended on the most recent research papers on this subject and until May 2004.

Importance of study :
The interesting of industrial sector and developing it after corner stone. It is important to build economic balanced and get behind and front linkage for transformative industrials, and this is important to get balanced.
The value of transformative industry sector is more important than other sectors in economy, and this is reflect the capital in industrial sector .Industry sector is larger than other sectors ,so it regards the motive which moving the economic wheel .
The problem :
The research treats reduction and retreat the industry product in Iraqi economic especially the transformative industry sector . It also discusses lacking the goods which manufactured locally in local markets. This is reflect un ability of transformative industry sector on giving the needs oof local markets from industrial goods which product locally .
All these factors reflect the imbalance of Iraqi economic, and the Iraqi economy build on oil export.
Study thesis :
There are big abilities are stopped in transformative industry sector in Iraq.
The aim of study :
This research aims for knowing the reasons and problems which deal with stopped powers in transformative industry sector, and trying to put proper recommendations to treat the stopped powers to reduce them and raising the using powers , all these properties limit transformative industry sector in Iraq.
Skeletons study :
The analytical study is limited between (2000-2010), to show the stopped powers in transformative industry sector in Iraq, also evaluate the efficiencies before and after occupation in 2010.
deals with ( 16) transformative industry , and analyzed product powers indexes , also limit the stopped powers with rates in transformative industry sector in Iraq economic.
The research is ended with conclusions according to researcher point of view .

Bee keping projects is one of the most important agricltural investment projects because it generate profit in a short period . In addition to the multiplicity of products and other benefits . Research aimed at study the feasibility of two projects one hand in the origin of the Al – Mashrok since 2006 , kicking off with ten hives , and the scond proposal , kicking of 100 hives using the criteria of the world bank . Results showed that the bee keeping projects is economically feasible, whether small or large .. Even when the analysis of the sensitivity of the project to changes which may occur in the price of output and resources by reducing costs and increasing revenues by 10% it remains economically viable .
It is there fore imperative that the state support bee keeping projects and provide the necessary facilities , for the development of rural areas and tap the potential of youing peoples and operate in such projects . As well as the multiplicity of products
and other economic benefits , and interacting with industries . The internal rate of return than the interest rates three times in the marketans more

This article aims to explore the importance of estimating the a semiparametric regression function ,where we suggest a new estimator beside the other combined estimators and then we make a comparison among them by using simulation technique . Through the simulation results we find that the suggest estimator is the best with the first and second models ,wherealse for the third model we find Burman and Chaudhuri (B&C) is best.

The research aims to highlight on the reasons of financial & managerial corruption phenomena and to suggest systems & methods that promote controlling and developing the mechanism to combat corruption it also highlights on the ways that should available to enable the three regulatory agencies to reduce this phenomenon. The research depends on the following hypothesis "the governance of state institutions and the application of electronic government with depending on a correct mechanism to crossing auditing and the equilibrium performance model well help to reduce corruption phenomenon in Iraq" the two researchers have been concluded some conclusions the main one is that so many reasons of corruption starting from the bad behavior leading to abuse of public occupation for personal benefit. The corruption could appear by other kinds including political, economic, managerial & educational corruption. The treatment of corruption is the responsibility of society, it is necessary to combine various control organizations in addition to the Iraqi legislation had been developed the controlling agencies and established three regulatory agencies: Board of Supreme Audit, General Inspector Bureau and Commission of Integrity in order to combat the corruption. Some of recommendations have been suggested by the two researchers such as : defined responsibilities of management for the main tasks including setting institutions strategy obtain a high level of transparency ,controlling on intersection rights between management board & executive management with the owner assurance the goodness of reports and accounting & financial systems for the establishment and increasing performance of internal auditing ,setting the required standers and the importance of coordination with the three regulatory agencies specially the Board of Supreme Audit in order to remove the financial and managerial corruption in the state agencies with increasing the performance of governmental institutions in order to obtain its objectives.

This research focused on clarifying the relationship strategic decisions for operations management & performance excellence organizational, The research emerges from a problem which explained by many application questions. Special questionnaire has been prepared for this purpose distributed (72) to sample of management levels (Top, middle) in the General company for mining industries and aquatic Insullation & the General company of batteries industry, The research has tried to test a number hypotheses related to the relation and regression among the variables of the research, and the differences among the company in the main variable of the research for the purpose of answering all the questions related to the problem of the research and reaching the established objectives . for the purpose of processing the data and the information related to the research the researcher has used many statistical techniques, such as: Mean ,Standard Deviation ,spearman rank, simple linear regression, Independent,SamplesT.Test.Upon the measurement and analysis of the research variables and testing the correlation and the exchange interaction, the research comes up to a group of conclusions among which the high level of variables of the research samples, another finding is that there is effect & correlation relationship between (strategic decisions for operations management & performance excellence organizationa).
On the other hand, it turned out that there is differences in the opinions and viewpoints concerning the sample among the state and private companies and the sub-dimensions. In the light of what has been mentioned, several conclusions and recommendations pertinent to the subject were reached into, & the researcher suggested that enhance aspect.

The education, especially higher education, is an essentially factor in the progress of any society, if we consider the higher education, represents the top of the education`s pyramid which take part in developing the human resources and provide the human staff to raise the productive efficiency, and improve the social , economic level
In order to face the increasing importance of higher education, great capabilities and expenditures must be available in a continous way, such expenditures has increased during the last decade of 20th centaury, because what the society and the government budget into apart of economic and financing resources from expenditure on the section of higher education from Gross Domestic product and Government expenditure .

Purpose: The research aims to diagnose the current availability of knowledge workers characteristics and the role of these characteristics in knowledge acquision in the city of Sulaimaniya Directorate of Electricity, and to identify the differences between personal and occupational characteristics of a sample of research and its impact on the availability of such properties.
Design/methodology/approach :to achieve the objectives of the research questionnaire was developed especially for it and then distributed to a sample of engineers and technicians working in the Directorate of Electricity city of Sulaimaniya, where the sample of the research (52) respondents.
Findings: the most important conclusions reached by the research include: the nature of the work in the Directorate of Electricity examined, based on the need for knowledge workers with the characteristics of workers, it appeared that the availability of such characteristics need to increase the availability of knowledge and ownership of the personnel, since these characteristics have achieved dimensions various levels the over medium. And did not show any significant difference and a real personality traits of employees in the Directorate researched in terms of (age and number of years of career service) in the availability of the properties of knowledge workers and this is what proves the conclusion of a key that these characteristics as a variable important may be available at various age levels and years of work career without any variation or different about this class without the other. The research recommended the need to work to re-examine the philosophy of the selection and appointment of staff and the adoption of characteristics of knowledge workers within the description and job descriptions and work to disseminate and to provide means and methods of modern technology on an ongoing basis in the Directorate of Electricity of Sulaymaniyah and directorates have the fact that it helps to facilitate the work and raise the level of performance on the one hand, and the development of capacity of individuals and provide them with new knowledge on the other hand.
Originality/value: The current research provides a basis for the practice of objectivity in drawing the general framework and job descriptions required by individuals working as knowledge workers in organizations with the Iraqi identify those characteristics most prominent and most influential to acquire knowledge workers for the skills and knowledge required.

This research has come out with that strategies made by Porter as generally strategies applicable to any size and type of economic units cannot be applied to many of the economic units in the world in generally and in Iraq especially not a lot of economic units have the resources and competencies that enable them to provide a unique product of its kind in the minds of customers and then adopt a differentiation strategy and not a lot of economic units have the resources and competencies that make them the cost leader. Differentiators and cost leaders are minority in the world while not differentiators and not cost leaders are majority in the world.
The economic units are not differentiators and not cost leaders should adopt a strategy of confrontation and compete with each other through the characteristics of the three main product, or the so-called survival triplet a cost, quality and functionality grappling competitors through the trilogy is one of the possible economic unity to survive and continue to successfully in the industry. The research also concluded that the target costing is cost effective tool that will enable economic units have access to cost, quality and functionality offered by the competitors and then to achieve competition in the trilogy to survive and finally applying confrontation strategy.