journal of Economics And Administrative Sciences

The idea of the design of combination Between split – plot and split block means that an experiment conducted with a design
formed by combination Between split – plot and split block, and it presents a precise manner to analytic who aimed to make appropriate statistical analysis for the experiment because such design contains four random errors , it make a high precision rather than another designs. The plan and the theoretical analysis were presented with application to show its idia and the ability to use it in many fields especially in agricultural experiments field .

The using of the parametric models and the subsequent estimation methods require the presence of many of the primary conditions to be met by those models to represent the population under study adequately, these prompting researchers to search for more flexible models of parametric models and these models were nonparametric models.
In this manuscript were compared to the so-called Nadaraya-Watson estimator in two cases (use of fixed bandwidth and variable) through simulation with different models and samples sizes. Through simulation experiments and the results showed that for the first and second models preferred NW with fixed bandwidth for all cases, whether for the third model the results showed a preference NW estimator with variable bandwidth.

A group of acceptance sampling to testing the products was designed when the life time of an item follows a log-logistics distribution. The minimum number of groups (k) required for a given group size and acceptance number is determined when various values of Consumer’s Risk and test termination time are specified. All the results about these sampling plan and probability of acceptance were explained with tables.

Is a high degree of economic freedom an important part in the development of the economies of developing countries in the last decade of the twentieth century and the beginning of the twentieth century and the atheist. This is because a test subject (deltoid analysis of the relationship between the degree of economic freedom and foreign trade of selected developing countries for the period
( 1990 -2005) to determine the degree of economic freedom in foreign trade promotion in Singapore and Turkey. The research recommends a number of recommendations, the most important is the responsibility of the Ministry of Planning in Iraq that is providing the necessary data for the Fraser Institute, the aim of increasing cooperation on the export of degrees of freedom and economic indicators and categorized in Iraq.

There are many problems facing the economic entities as a result of its mass production &variation of its products , the matter which had increased the need & importance of cost accounting which is regarded a main tool for the managerial control.
The actual costing system is unable to meet the contemporary management needs ,so the Standard costing system appear to provide the management with required information to perform its functions by the best use& way.
This research aims to determine the standard cost for the direct material for oil extraction activity by applying it in the north oil company.

Turkey Consider Tigris and Euphrates rivers as a national rivers, and not an a International rivers, so that . It insists on its absolute sovereignty on that resources. The block ( levee ) which Turkey established should not create International problems.
The All International agreements and laws in this sect warrant the rights of all the states that located in river stream to use it without any consider to the regional absolute right.
During the 1980s, Turkey construct water projects, started with GAP, project which is one of the greatest project in the world, in spite of the plane of construct of the keep an levee on the Euphrates was pre of that project. The GAP includes, thirteen main projects, from which. There are seven projects on the Euphrates, and sex projects on the Tigris. In addition, the project includes. Set up twenty-two levee with eighteenth electro water station.
After the GAP, came the ( peace pipes ) which began since the 1986, which is one of the most important subject in the Arabian Turkeys' relations, despite his agricultural and development geodes to the region .
The peace pipes project with provide water to the middle East states , and Gulf states, throw two pipeline, first, ( east line ) with 2700Km, and second ( east line ) or ( Gulf line ) with 3900Km. But it face may difficult in his way.
The two project : GAP and peace pipes, have many objectives for Turkey, politically, economically, security etc.

the pursue of social systems history present to us solid evidence that the collapse of that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate auto adaptation mechanism and use it excellently in the right time.
The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the globalization can eventually to ply efficiently the command roll to achieve the adaptation within the capitalism system through many mechanisms such as the matereal, qualitative, technical, intellectual, and institutional appliances that applied by the system for adaptation achievements.

This research was based on two pillars. The first is a comparison between of research done and the result of a particular variable of research indebendently in the united state, and second, knowledge and determine the effect of managers practices on the contributions of personnel. The manager and staff are considered to be the most important elements in the organization and all of them have a duty towards the others which governed by the relationship rules of procedure of the ministry researched, on the one hand and the interests of the organization and hence employees , whether executives or employees within management formations that the availability of an acceptable level of good practices or contributions to pave the way towards success and progress and if any delay action or harm happened in any of its parts this would affect the organizations interest.
The research seeks to dignose the levels of managers practices impact on employees contributions in the field of (commitment,woking actively and creativity) within a contemporary vision of the modern administration in the ministry research (Industry and Minerals), the research depended on the descriptive analytical approach in the treatment of variables . It expressed the research problem as a set of questions that reflectd the problem research scheme ,which put forward two major hypotheses and six subsidiary hypotheses. this study applied on a sample of (98) executives in the ministry and adopted a questionnaire as an essential tool for collection of data and information (in addition to conducting interviews) which were processed using a number of statistical methods(mean,standard deviation, coefficient of variation, simple regession analysis).
The research found a number of conclusions and specially the presence of impact of the total managers practices(accountability,promotion,development)in the total contribution of staff. It was also obvious that there was no difference with what were there in Americ a while the contributious of employees were better than in the area of (working actively, creativity ). The most important recommendatious that the research has stressed is the need for the manager who adopt accountability procedure practice with a more serious and a kind of objectivity in the application and staying away from its performance as a routine procdure and there should be a continuous follow up with details to see the results and make them effective by highlighting the benefits and positives of accountability for the work , for the employees of the organization and for the clientele of the beneficiaries.

This research aim to exploring the positive psychological capital concept (PsyCap) which drawn from positive psychology and applying it at workplace. PsyCap emerged as extending for recent another types of capital, such as human capital and social capital. It has been defined as “an individual’s positive psychological state of development". The PsyCap consist of four core constructs (self- efficacy, optimism, hope, and resilience). Each of the four components has considerable theorizing and researching that can contribute to developing an integrative theoretical foundation for PsyCap. But their combined motivational effects will be broader and more impactful than any one of the constructs individually. The research relies on a comprehensive review of literature through studying and analyzing related references, and then drawing a number of conclusions and practical recommendations in order to considered as a motivation path for our organizations and leaders to adopting this subject and concerning it as a part of their cultures.

Represent choices Behaviorism available to the Managerial leaders one of the prerequisites to run any beginnings of a psychological or dilemmas Managerial barriers to working in the field of work has been varied these options until it had taken several kinds of which contributed to the left different impacts on the alleviation of these problems, which prompted the researcher to raising the problem of study within the framework of questionable content how to contribute to that shown by Choices Behaviorism accredited to the Managerial leaders in the management of frustration job workers on-site field study and in reference to the importance of the statement of the main objective with the representatives of identifying the impact, which is dictated by the choices of the Behaviorism management of frustration job workers Badoosh new cement plant in the sample of heads of departments and people, has been the adoption of a number of statistical models (frequencies, percentages, standard deviations, correlation, regression).
In that light has reached a number of conclusions, especially the presence of the impact of the choices Behaviorism approved by the Managerial leaders in the management of frustration career workers, prompting the researcher to go out several proposals, notably the need to activate the Choices Behaviorism web integrated in order to contain no cases frustrating at work.

This paper suggesting a new modern method to evaluate the performance of hotel industry at Jordan instead of the classical method used by the industry and that is Bench Marking , this method can be done by comparing the performance of hotel industry at two serial years which helps in calculating a standard performance .
The industry can use this standard to identify the variance, which make the evaluation of performance easier and support the efforts to develop the hotel industry at all levels and enable to give high quality services to customers.
The study believed that this situation would not be achieved unless the hotel industry will apply and use an applicable Information Technology, which supply the necessary data to calculate the mentioned standard.
The study selected the services sector to achieve its objectives and five stars Hotels selected as purposive sample which was located at five different area (regions) in Jordan, These hotels are : Amman , Aqaba , Al- Petra ,WadiMousa and Dead See, this will help the study to evaluate the performance of Hotel industry at different geographic areas .

Address the intellectual controversy nature of the gap of knowledge and the strategic performance gap. The researcher start off from this intellectual controversy to seek to test the nature of the relationship and impact between them across a sample of (61) academics in the colleges of business and economics at the universities in Baghdad ,as the more specialized in the fields of knowledge and the strategic performance, The researcher is attain to the existence of relationship and impact of knowledge gap in strategic performance gap, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations.

مما لاشك فيه ان الاقتصاد العراقي يعاني من تشوه هيكلي تختل فيه نسب مساهمة القطاعات الانتاجية في الناتج الاجمالي والاستخدام، ويميل الاقتصاد الى الاعتماد بشكل يزداد خضوعا الى الخامية والاحادية، واذا كان هذا الوضع يمثل تعبيرا عن بنية تاريخية في فاصلة زمنية معينة يصطف فيها مع اقرانه من دول العالم عند مستوى متخلف من التطور، فان استمرار هذه البنية بعدما يقرب من قرن من الزمان يحتاج الى تحليل وتصويب التحليلات السائدة، بداً من استقراء التجارب التاريخية على مدار الحكومات المختلفة، مروراً بالسياسات المعتمدة في كل دورة من دورات الحكم، وانتهاءً بالاتجاهات الفكرية السائدة الان، وصولاً الى اخضاع تلك الاتجاهات الى المحك الموضوعي لمعرفة قدرتها على وعي وادراك موجبات المرحلة التاريخية، ولغرض محاكمة وتقيم تلك السياسات واسباب عدم قدرتها على الارتقاء بالهيكل الاقتصادي، فقد اثرنا عقد مقارنة مع السياسات المعتمدة في المراحل التاريخية المختلفة التي مرت بها المراكز الراسمالية، وتلك التي اعتمدها العراق على يد الحكومات التي توالت على حكمه، في العلاقة بالتفارق والتناقض بين، ليس الاتجاهات الفكرية السائدة الان وبين الواقع الموضوعي، فحسب، بل وبين الاتجاهات الفكرية ذاتها، واكثر من ذلك، بين ما يتطلبه الاتجاه الفكري من سياسات، وبين السياسات التي تطالب الاتجاهات الفكرية بها خارج المنظومة المنطقية للاتجاه ذاته اصلاً، وهو ما يعني استمرار الاغتراب بين البنية السياسية والبنية الاقتصادية، واذا كان ذلك الاغتراب له مايبرره في مراحل التسلط والدكتاتورية بحكم ما يتمخض عنه من امكانية ارتشاح الوعي المقصود بقسر الاقتصاد على الدوران في فلك التبعية
( بأشكاله التقليدية والمحدثة ) فأن الغربة القائمة الان من الصعب تبريرها كلما تم الاصرار على الادعاء بالديقراطية السياسية وصدقيتها.

This research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.
As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.
So authors tried to deal with the two mentioned choices in away effected by communication and then transform this effect as well as to other special effects to the targeted knowledge to treat the digital gap.
The authors through their achievement to the set of their data analysis which the obtained concluded that their supposition is true.
In the light of their conclusion they presented their suggestions that their is an ability to execute their point of view to help the organizations in our country to treat their digital gap as a step toward treating the gap our country suffers from such that make it one of the prominent countries as far as the problems of digital gap as Malaysia and its growth.

By driven the moment estimator of ARMA (1, 1) and by using the simulation some important notice are founded, From the more notice conclusions that the relation between the sign and moment estimator for ARMA (1, 1) model that is: when the sign is positive means the root gives invertible model and when the sign is negative means the root gives invertible model. An alternative method has been suggested for ARMA (0, 1) model can be suitable when

Indicative supervision represents the comparison between direct intervention (acquisition, nationalism) and participation through rules.
The last financial crisis reflected our needs for different approaches of supervision consist with our goals, but the crisis reveals also number of sounds requested and pressured toward direct control (Intervention via forces) through government acquisition and nationalization.
This study attempts to deal with crisis lessons, in the field of choice between indicative and direct supervision which government authorities used to reduce the bad effect on the monetary firms.
Iraqi banks suffered from high levels of direct control from monetary authorities, so the changes and privatization on the new economic policy permit more and new banks' activities.
The study tries to test the reality and effectiveness of control through participation (seals) with comparison with direct governmental control.
Below the paper structure:
• Introduction ( opposite solutions for the crises)
• Banking supervision;
- Macro- prudential supervision.
- Micro-prudential supervision.
- Business supervision.
• The financial reform.
• Macro – indication supervision.
• Case study: suggestion for Iraqi bank supervision.
- Bank structure.
- Central bank independency.
- Monitory policy assessment.

In light of the enquiry raised by the Economist Mary Finn in 1995 concluding that high utilization in absorptive capacity of the economy is of inflationary tendency for industrial countries due to the equality between high rates of utilization of absorptive capacity and resource – shortage conditions leading to price inflation, the same idea was used to prove that budget utilization of operational costs and elevating absorptive capacity at the expense of investment budget leads to inflationary tendency that becomes a burden on financing the step- in policy of the Central bank to control prices through its foreign currency reserves at a time when the economy turned into an importer of non- tradable goods and being subject to Balassa-Samuelson effect based on intensifying non- traded goods price increase in industrial countries in coordination with its growth acceleration to be exported to Iraq as an inflationary force increasing the level of economic imbalances depleting the foreign currency needs of the Central Bank through the increase in the cost of financial or monetary step –in policy which is considered a disease of high consumption societies living on rental resources receiving as a result, price shocks from industrial countries due to the transition towards importing non- tradable goods to become tradable goods.

Importance of accounting standards belong to be the instructor and the advisor for accountant in performing his work . For each invironment a group of political, social, economical and cultural factors which distinguish it about other environments . In order to perform its aim in produsing accouting information helps in making decisions on different levels, accounting standards should established in a form that harmonized with the environment that apply in it . Establishing international accounting standards comes with the same direction and then it has put influential with standards some states that have influence on international accounting standards committee. So because of the big changes that happened in the international society and which push toward the globalization, many states has adopted these standards ,and among thes states ,the Arabic states, that have ranged between adopt it perfectly or instruct with it. And regard the international accounting standards a tool for international accounting harmonization who concerns with decreasing the differences in accounting practices and procedures . Hence the research has come to concern with accounting standards and comparing with it between the Arabic states as a developing states and between international standards in the light of international accounting harmonization, and in the same time identify the important charactores that distinguish the Arabic states as a different environment from other states environment .

This study deals with segmenting the industrial market as an independent variable and targeting the industrial market as a dependent variable. Since the industrial sector represents one of the most important fundamental pillars to build the economies of countries and their development , the Iraqi industrial sector was chosen as a population for the study . Based on measuring the study variables , identifying them and testing the correlation and effect on each other , the study reached a group of findings:
1- Increasing the level of availability of study variables inside the companies “The study sample”.
2- There is a correlation between the independent variables “ segmenting the industrial market and targeting the industrial market “ .
3-There is an effect of segmenting the industrial market on targeting the industrial market .
4-There is on difference in the opinions and attitudes of “the study sample” among the companies concerning with segmenting the industrial market and its sub-dimensions , but there is difference in the opinions and attitudes of “the study sample” concerning with targeting the industrial market and its sub-dimensions. Based on these findings , recommendations were given , in addition to suggestion to conduct studies in future that strengthen the aspects of these subjects.

In this study, we compare between the traditional Information Criteria (AIC, SIC, HQ, FPE) with The Modified Divergence Information Criterion (MDIC) which used to determine the order of Autoregressive model (AR) for the data generating process, by using the simulation by generating data from several of Autoregressive models, when the error term is normally distributed with different values for its parameters (the mean and the variance),and for different sample sizes.

Competencies topic in general , and Administrative competencies in specific, are considered as important subject in the contemporary administrative literature in all countries as well as in public and privet Organizations. For this reason, we have need to study those competencies in many Iraqi Organizations.
Two Organizations wer chosen for this research one of them is the Institution of taxation, and the other is the General company of Electric the data and information related to the research have been collected by desined questioner which has been given to a sample of (50) persions divided eqully between the two maintioned organizations.
The results of the study had differences the research hypotheses in which there were differs significant between competences in the above mentioned Organizations. Some of competences which are existed in the Institution of taxation are more significant than those existed in the General company of Electric and vice versa. For many other competencies, there are no significant differences between the two maintained Organizations.
At the end of the research, many recommendations wer given to enhance the effectiveness of competences in both Organizations. The main proposal recomanded that both Organizations have to put an active system to motivate employees to develop their competences.

This age and the third millennium is the dominance of information technology on most of the administrative work in the developed world and the need for the so-called electronic marketing- and need our developing society to the development of our work to transform the traditional management and routine of it to the electronic management in order to save effort, time and cost They are the backbone speed to complete the work, The principle applications of electronic management to achieve the maximum possible benefit from the implementation of the administrative work of the society and institutions and the private sector the government in the state. The use of electronic management makes us safe from falling into the trap of hindrances and obstacles of the old administration, as described in detail in this research to overcome the challenges and address the technical obstacles and non-technical ones.
Designed electronic mail system as described in the research because it represents the service and fill a large part in the field of electronic administration, this system is designed in a language oracle is the largest language for programming distributed databases on the way to apply to university institutions, scientific and academic as more scientific than other institutions as can make the amendment thereto, and add some details to be appropriate and the other shown more in research and can also be an interconnected network between institutions electronically by this system.
In addition to the show, the system has the security of a comprehensive range of users and system administrators of intrusions and tampering and unauthorized access to him, we can deduce from the idea of research that can design new systems to serve the electronic management system such as personnel and human resource management and accounting system and other systems, under the principle of distributed database.