journal of Economics And Administrative Sciences

There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theory of statistical inference on these capabilities.
But the scientists Swedes Granger and Newbold 1974 blew up real surprise when, where researchers generate the time series random static Stationary Non (specifically chains conduct random) using the method of simulation of this series does not reflect any variable is known and then considered these chains separately. And then they make a large number of estimates of the regression using these strings on each other.
After the estimate was calculated values of statistic t and under the assumption that the parameter real equal to zero (ie, the parameter estimates from the regression likes to be insignificant to the independence and random variables used in the estimate), but in spite of the fact that the time series was random and independent, the researchers found that zero hypothesis that the true parameter equal to zero was rejected or the possibility of greater frequency than expected by the theory were accepted moral relationship statistically, the researchers also noted that the residue resulting from the regression estimates by a large positive self-link. The researchers reached this conclusion important and serious that the capacity and statistical tests that result from the regressions used the time series 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 the starting point for new research in the field of sleep testing strings, cast doubt on the results of all previous standard tests used did not take the time series properties of time series into account by the estimate.
As for the current study, the test was intended to stabilize some of the activities in Iraq and the commodity involved (agriculture, manufacturing, construction, electricity and water) to estimate the models of integration between the cross-sectional data and time series.

We know that the experiments which conducted by latin square in one location or in one period (season), but there are many cases that need to conduct the same experiments in many locations or in many periods (seasons) to study the interaction between the treatments and locations or between the treatments and periods (seasons) .In this research we present an idea for conduct the experiment in several locations and in many period (seasons) by using LSD , it represent acontribution in the area of design and analysis of experiments ,we had written. we had written (theoretically) the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (source) of sources of variation of the analysis of variance tables which uses for the statistical analysis for these experiments.

Dumping policy considered as one of the policies occurs severe damages to the developing countries apparently this is happens due to the potential weakness in (productive, technical, legislative, legal institutions) comparing with other developed countries who are members in WTO.
Iraq consider as one of the developing countries that has been effected by the dumping policy, the events in Iraq since downfall of the formal regime, and the allied forces domination of Iraq have all together accelerated in the apace of deterioration , particularly , after the temporary coalition authority has forced Iraq to adopt a free foreign trade policy& exclusion of the state from the market mechanism & to consolidate import and deactivated the institution work such as the (costume ,economic security, a standardization and quality control ) institutions and the pervasive destruction of infrastructures , which helped the goods from the industrialized countries to invade the local market, particularly as those goods are originally highly competitive and led to destroy the local goods . Moreover, these goods consider as a low quality goods.
Although the market activity was dominated by the state before 2003 has been transferred to exposed market
The implication of dumping policy has hugely effected the agriculture sector in Iraq therefore the problems will be addressed in this research to overcome this problem and highlighted some important suggestions

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.
The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.
The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

The research explain the analysis of finance investments through analyze the finance tables for commercial banks, by using the pointers to indicate the limits of economical benefit for these investments, and fix the negative deviations and as well positive, for the purpose of diagnostic the negative (disadvantage) and develop the advantage deviation, For the importance of finance investments in the development operation and economical growth, further to that the finance investments is represent one of the most activities in the commercial banks in which aim the adequate incomes as a result of the commercial banks act to receipt the banks deposits and then make it growth and develop through commercial advantage operations in the local markets and investments , and directed these money in the proper investment fields .

The research aims to review the concepts of banking efficiency and its relationship to performance, productivity and efficiency, as well as analyze the efficiency of the banking in micro-economic view.
In order to achieve the objectives of the research We have been employed graphic, Econometrics and Mathematical methods to derive the different concepts of banking efficiency.
We showed that there are two main methods used to measure the bank efficiency, the first called Stochastic Frontier Analysis , this technique depends on the parametric methods, The other method is called Data Envelopment Analysis is based on mathematical programming methods

The subject of dumping is considering today one of the subjects in which form an obstruction arise in front of the cycle of growth for some countries , such as the study of dumping is capturing a large attention by the competent because either a big role and effect in growing the economies of nations then the subject of dumping became a field turn around its sides many measures and laws … and may be done resorting to by many states of the world to anti-dumping as approach of determent weapon delimit the impact of dumping and gives the national agriculture sector the opportunity for rising and growing so this section of international economics is capturing a special importance and represent in same time an important issue sponsored it the world trade organization on the international level and specialized commissions and organizations on the local level .

The study aims to know the role of governance in the consolidation of the principles of business ethics, through the application of the principles of governance and the dimensions of business ethics in the private sector. And knowledge of the validity of the hypothesis key of the current study according to which "increases the ethics of business organizations strength and coherence in the presence of the principles of governance" as it was distributed the questionnaire to a sample of a chairman and board members and managers department and heads of sections in some of the private banks. I have been using correlation analysis and regression testing (t) to see the moral differences and to find out the correlation between the main and branch variables and the impact of principles on every dimension of business ethics.
The study found that there is an active role for the Governor of the company in the ethics of the banking sector, it is found that there is the promotion and support for the application of principles of governance in its business, and this was confirmed by hypothesis the main effect that increases the ethics of business organizations the power and coherence in the presence of the principles of governance "

The purpose behind building the linear regression model is to describe the real linear relation between any explanatory variable in the model and the dependent one, on the basis of the fact that the dependent variable is a linear function of the explanatory variables and one can use it for prediction and control. This purpose does not cometrue without getting significant, stable and reasonable estimatros for the parameters of the model, specifically regression-coefficients. The researcher found that "RUF" the criterian that he had suggested accurate and sufficient to accomplish that purpose when multicollinearity exists provided that the adequate model that satisfies the standard assumpitions of the error-term can be assigned. It is wrong to ignore the assumptions and depend directly on the least "MSE & PRESS" and greatest " " because it satisfies the model with false fit to data, whereas the regession coefficients are still unstable and unreasonable because of the multicollinearity and the effect of the error-term on the explanatory and predicted power. So the researcher has made procedures for using his criterion "RUF" to get the real best subset linear model.

A problem of solid waste became in the present day common global problem among all countries, whether developing or developed countries, and can say that no country in the world today is immuning from this dilemma which must find appropriate solutions. The problem has reached a stage that can not ignore or delay, but has became a daily problem occupies the minds of ecologists, economists and politicians took occupies center front in the lists of priorities for the countries in terms of finding solutions to the rapid scientific and radical them. and that transport costs constitute an important component of total costs borne by the municipal districts in the process of disposal of solid waste, so any improvement in the transport system will lead to savings in transport costs, so it will use the method of Vogel approximate model of transport for access to a lower cost of transport solid waste generated from areas to landfill sites.

The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock.
The study focused to clarify the extent to which Iraqi firms, including banks in the application of the concept of comprehensive income on its financial statements.
Where the concept of comprehensive income of topics relatively new, and began to offer the proposal of comprehensive income in the financial statements in a special supplement to the income statement or in the statement of other income caused the main menu or a Statement of common include all items of comprehensive income or to offer as part of the statement of equity owner. The research related by comprehensive income relatively few , study focused display and explain the concept of comprehensive income and measuring its impact on the market value of the companies, and the extent to which companies such as Iraqi banks to include a statement of comprehensive income in a statement of separate with reference to a marginal note in the statement of income.
Which includes the income statement in accordance with this input from all operations (transactions) and economic events that took place in the company during the accounting period so as to include all the items of the profit or loss resulting from normal operations or (frequency) duplicate of the main activities of this company, in addition to the items of unrealized gains and losses and any other items incidental unusual or non-recurring.

The accountants are preparing the financial statements under the Monetary Unit Stability Assumption without taking into consideration the changement of prices for the monetary unit. The income statement accounts containing different items of expenses and revenues. These items are not paid or obtained at one date, because the value of monetary unit is changing from one date to another , also the financial position contains different items of current and fixed assets, also contains different items of long-term liabilities and ownership rights, the continuity of applying historical cost principle will make the financial statements misleading, The adoption of financial analyst of these statements will affects the results of the analysis because these ration do not reflect the true financial situation of economic unity.

To deduct the childhood status in Iraq, it was important manner to use statistical tools and approaches concerned with interpreting the causal relationships and their attitudes and use classification method for the important effects (variables) to draw an obvious picture of the phenomena under study in order to make it useful through investing, updating and improving it in by demographic studies in the future. Two statistical methods had been used in the field of analyzing data of multivariate analysis namely, Cluster Analysis and Factor Analysis.
The present study focuses on four fundamental axes .The nutrition axis, health axis, Educational axis, and the social axis. The study has calculated the indicators of these four axes relying on real data of a sample whose size is (18144) families obtained from the Ministry of planning and Development Cooperation/Central Bureau of statistics and Information Technology Data.
The Data has been analyzed by the statistical program (SPSS VERSION 12.0).
In the light of the results of the data analysis some conclusions are worth observing:
1. The conclusions showed that 840 of the Iraqi children whose age is under five years suffer from the medium or server weight, and that fifth of the children undergo from being pygmy (their length does not suit their age).
2. The conclusions also showed that the majority of death cases of the children under five years 85% occur in infants only.

(Use of models of game theory in determining the policies to maximize profits for the Pepsi Cola and Coca-Cola in the province of Baghdad)
Due to the importance of the theory of games especially theories of oligopoly in the study of the reality of competition among companies or governments and others the researcher linked theories of oligopoly to Econometrics to include all the policies used by companies after these theories were based on price and quantity only the researcher applied these theories to data taken from Pepsi Cola and Coca-Cola In Baghdad Steps of the solution where stated for the models proposed and solutions where found to be balance points is for the two companies according to the principle of Nash.
The theory of Cournot is based on the assumption that the total amount sold is fixed and is shared among the parties of monopoly (Companies). Aggregate supply is supposed to be determined and the price is set and supply meets demand.
It also assumes that the relationship between price and quantity is linear: Quantity is inversely proportional to the price. the researcher has developed a proposed model for the expansion of the model to include all the policies used by oligopoly companies such as advertising and others.
The model of von Staklberg is applied when there is a market leader and the rest of the companies are subsidiaries It takes the same relationship between price and quantity in the theory of Cournot that is the second company determines. the quantity that it wants to produce which will be restricted to the first company. This will be the first company the leader, and the second company to be its subsidiary. The researcher also to included all the policies used by oligopoly companies after linking the model to theories of econometrics.
The Bertrand model depends mainly on determining the prices not quantities, as in the models of Cournot and von Staklberg. It is supposed that the price of competing companies in some way affects the price of a single company. The researcher also included all the policies used by oligopoly companies after the model was based on the price, quantity and sale price of the competing company only by linking the model to theories of econometrics.

The paper aimed to clarify the impact of university ethical practice
(negative. & positive) in determined quality level of university performance, The sample selected from the administration& economics colleges of Iraq southern area, The hypothesis is (The level of university performance depend on avoid negative practice in ethical behavior of university , and committed to positive practice ), The important result is ( The colleges subject of study need for code of ethics explain the professional behavior of university , and controlling the ethical practice in society ) …

Find interested in the harmonization of variables and determinants of supply chain planning needs of the material, leading to the results start effective supply chain management, and end up quickly modify the sizes to suit the demand and turnover in the market. As well as identifying relationships between variables, and type of relationship used by the company with the processors and their feasibility, and indicate the level of interest and willingness to redesign the supply chain Company for Electrical Industries and build an integrated model for supply chain with the MRP system can be applied in the company.
Research depend on quantitative and descriptive method, It was based manner quantitative to quantitative data from the reality of the company, and measured the laws of a particular show specific results, while the used the descriptive method for realizing the existence of the problem the company examined, as were polled a number of administrators and technicians opinion working in departments stores and procurement exclusively through the checklist (check list), which showed a real problem in the General Company for Electrical Industries in the form of increasing the size of inventories of raw materials and semi-manufactured parts in addition to a gap between the times from receiving such materials from suppliers and the time needed

Today, more than ever before, the business organizations’ initiatives should seek to design themselves and delivery them to the environment because of its change, and the increasing of uncertainties and the growing opportunities. What is required by the business organizations is that to adopt good approaches to stimulate the modern thinking and non traditional thinking and exploit the valued concepts and overcome the old thinking. Substantially, the scenario planning is the art of thinking about what is unexpected.
Therefore the research’s problem is reflected to answer the following questions:
1- What is the methodology to build a strategic scenario?
2- What are the entries of the strategic scenario planning that could be used by the Entrepreneurships?

According to the latest survey conducted by McKenzie company (2009), the scenario planning has been nominated by the executives to be the most important valued tool that helps them to cope with the changing environment. Therefore the importance of this research reflected as follows:
1- Review of research methodology, including a very contemporary theme (the strategic scenario) to achieve an understanding of conscious and aware of its concepts, objectives and assumptions.
2- Demonstrate the use of scenario analysis to develop the crisis management and to stimulate the strategic thinking across range of practices, techniques and clear steps and motivating for business organizations to adopt them in shaping their future characteristics and identify the ways to meet their challenges.
The study has reached a set of Summary, the scenario planning provides an ideal interface for the creativity and to examine the business environment, because the process of scenario planning is allowing by its nature to assist the management to create the drives of the business environment and to diagnose the problems that arise due to the tendencies (trends) and the possible changes in this context.

The public budget is regarded a main tool for economic and social development. The preparation of the public budget constitute an important stream which enriches the developmental efforts and the definition of its priorities, therefore it is the focus point of many specializations. The public budget has numerous functions. It is a means to precise and to execute the political and economic goals of the executive authority, a mirror of the economic structure which reflects its strength and weakness points, specifies its revenues and others. Since the parliament is the voice of the society which expresses its interests, then, it must monitor the performance of the government so that the participation of the legislative authority in the preparation of the public budget and the final account has become a traditional part of its responsibilities, therefore it encouraged the appearance of a new trend which classifies the public budget as a fourth function of the parliament in addition to its legislative, monitory and representative functions. The public budget is often prepared by the executive authority for many reasons and justifications. Through the study of the experiments of many countries on the subject, it became clear that they differ regarding the roles, effect tools and interference. It became clear; too, that some parliaments have committees specialized in the study of public budget. If we compare those experiments to the state in Iraq, we find that there is no defect within the Iraqi legal frame which specifies the role of the legislative authority in the public budget and the final account. The problem lies in the fact that the Iraqi parliament does not adopt an effective role regarding both of them. Many articles of the Iraqi 2005 Constitution, Law for Financial Management 2004 and some of the articles of the Internal Bylaw of the Iraqi parliament specify the general and timing frames for the preparation of the public budget and the final account until their approval. It is worth mentioning that the final account in Iraq did not meet the attention it worth, especially from the Iraqi parliament. Its presentation by the executive authority is usually delayed from the dead points named by laws. The investment expenditures have gained, as average, 19% of the public expenditures throughout 2006- 10, while the percentages of the achievement of the investment projects have amounted to 61%. It seems that the general rule adopted in the preparation of the public budget in Iraq throughout 2006- 10 has been a preparation of a public budget with a planned deficit turns to actual surplus.

It is an analytical study carried out at university of Basra using a sample included the dean ,assistants and managers of scientific dept. in the university for about(63)managers .The study aimed at discovering a model of crises management in the university.The researcher adopted the descriptive survey methodology.To achieve the objective of the study ,a questionnaire of (41)statements was developed covering five main variables like ,signal detection, prevention and preparedness, response, recovery and learning .The validity of the questionnaire was done by a group of referees .Its stability was determined by Cronbach,s Alfa .The questionnair,s stability coefficient was(0.82).Collected data was analyzed using several kinds of statistical methods namely means ,standards deviation , variance analysis, Mann-Whitney(u) and Kruskal-Wallis(x2) to test hypothesis ,the study reached to many finding ,one of them is the concern of the managers in the university for the therapeutic procedures through dealing with crisis and taking actions to discover the crisis in future and declining the impact of negative effects .
In the light of the results of the study the researgher cited some recommendations.

This research is Interested in how the performance and implementation of factory production engine coolants of the General Company for Electrical Industries of its work, and to facilitate the flow of the decisions of senior management and access to all configurations, to ensure differentiation desired and reduce lost sales, resulting from poor scheduling of operations through the application of certain rules of scheduling operations in the production plant Engines Air-cooler, the objectives of research in identifying the best base and working to reduce the time and cost of Same Rules of Process which are considered the most influential of any organization and through them can achieve differentiation, compared with companies with established.
The research found several important results such as reducing time and cost of production through the replacement of currently used FCFS rule is first-come, first done for being discretionary ways that can cause weakness in the scheduling system processes used.

At a time of increasing human potential in the face of crises and risks through the use of technology on a large scale and steadily in various fields of life, and the vulnerability of business organizations as a result of mistakes. The failure of a sudden these errors or omissions or symptoms. Also, some crises occur outside the control of management, others caused by leakage of important information and sometimes secret may be a strategy or a new plan or new project occurs outside the organization to the opposite of what is planned. Therefore, the crisis management are critical to all organizations, because the active management of the crisis helps to ensure the continued prosperity of the organization. Here comes from the research was part of "managing the business organizations in the era of managerial technique".
Aim of the research to the extent of the effectiveness of crisis management in business organizations in the era of managerial techniques, through the use of business organizations with data and information related to the crisis posed to business organizations, and predict the risks before they occur to enable organizations to develop scenarios for and prepared fully to deal with crises when they occur and minimize its negative impacts to the lowest possible degree.
The research has come to a set of results to assist management in dealing with crises that can go through, including:
1- The effectiveness of crisis management has become the practice of leadership among organizations today, particularly if the Department has sought to generate more information and to stimulate creativity and encourage participation of the decisions and do a search and investigation of the factors that contribute to or hinder the response to the crisis in the near future and long term.
2- Failure to manage the crisis and ensure the effectiveness of the confrontation is only a result of the scan and the misuse of information technologies and the poor to deal with situations and positions of the crisis or the absence of policies or strategies or weak move by step to a successful face of the first signs of crisis.