AL Ghary Journal of Economic and Administrative Sciences

As it is known, oil is one of the most important economic resources in Iraq, therefore the oil policy is the cornerstone for the investment of this vital resource, where it contributes to the revenues of the Iraqi budget were more than 90%. Since the discovery of Baba Gharghar field in Kirkuk at the beginning of the twentieth century, the retreat of the Ottoman Empire authority, the British occupation of Iraq began, and after Sykes-Picot Agreement in 1916, the right of exploration and exploitation of oil became for the British with 25% as a share for the French, so Iraqi oil was monopolized by the Iraqi Oil Company (IPC), under the concession agreement granted since 1928. The British and French monopoly companies exploited oil and extracted in large quantities and randomly to increase profits with a small share for the country which owns the resources. This resulted in the issue of Act No.80 for 1961 in the Republican era, which enabled Iraq to recover 99% of the land that was under the control of foreign companies. The National Oil Company was established under Act. No. 11 for 1964, and in the 1970s the operations of Iraq Oil Company Limited were nationalized, giving the National Oil Company the opportunity to explore, exploit and produce oil. In fact, nationalization constituted a significant qualitative leap in terms of increasing oil revenues, in addition to the prosperity and development, especially after the rise of oil prices in the seventies. But after 1980 and the entry of Iraq in fruitless wars, reflected on the nationalization achievements; production of oil declined significantly, especially after 1990 and the invasion of Kuwait till the occupation of Iraq in 2003, which led to the looting of oil fields and the destruction of some of them, 1therefore the oil sector was in a serious situation, prompting the operators in this sector in 2009 to resort to rounds of licenses to reinvest investment and production in this sector, in fact this option is a justification for the advancement of the Iraqi oil sector at present, but it is no longer the best option to promote it.

The conventional energy sources represents a great deal of safety inmeeting international energy needs, but with natural depletion of reservesand increasing consumption on an ongoing basis as world populationgrows and many variables change, doubts are being raised about theadequacy of these sources to meet the world's energy needs at the time Inaddition, the world has begun to pay attention to the phenomenon ofclimate change, which is caused by the polluting emissions of theenvironment resulting from the end use of conventional energy sources,as well as the concern for the pollution of the environment in general, andin light of the depletion of resources less Energy sources and their effectson the environment necessitated the search for other sources of energy forthe purpose of ensuring the supply and continuity of supplies.Consequently, renewable sources of energy have emerged asinexhaustible and widely available sources on the planet, and the energygenerated by them is clean energy. In the extraction of oil and natural gasfrom unconventional sources and in the light of their large proven andtechnically recoverable reserves, these sources have been exported withrenewable sources in the international energy supply mixture to take anactive role in the structure of the energy balance.

The main objective of this paper is to investigate the relationshipbetween the nominal interest rates and inflation rate, and to verify thepresence of the Fisher effect in Iraq during the period 2005M01 to2016M12. Using the Johansen cointegration analysis and error correctionmodel (VECM). The empirical results of this paper indicate that there is along-run equilibrium relationship between nominal interest rates andexpected inflation and existence of the partial Fisher effect in the long run. But, Fisher effect did not exist in the short run. Thus, there is theeffectiveness of monetary policy in the short run, and the weakness of itseffectiveness in the long run

Since the second half of the 1980s, after the publication of the ICRC'sreport on environment and development (1987), the issue of sustainabledevelopment has occupied a prominent place in economic literature. Overthe past few decades, the shifts in the global economy from theliberalisation, opening up and accelerating the pace of globalisation.Globalisation has increased competition among countries withoutconsidering the adverse effects and serious consequences on theenvironment and the depletion of resources, which deprives the right offuture generations.The international financial institutions have tried to address thisimbalance by seeking sources of financing and investment in economicactivities that preserve the environment. Additionally, it works to achievea balance between the interests of present and future generations, thusmaking development and sustainable growth.The research seeks to show the role played by green financialinstitutions to achieve sustainable development through the provision offinancial resources with the Iraqi perspective.Keywords: sustainable development, sustainable growth, greenfinancial institutions, green bonds.

The main objective of this research is to build a sustainable healthorganization and to develop sustainability business through greentraining. To achieve this objective, the researchers surveyed the opinionsof a number of employees who work at Najaf Health Directorateheadquarter. The research community is (250) employees. The sample ofthe study is (155) analyzable valid responses. The researcher analyzed thedata collected using tests and statistical methods powered by the (SPSSv.24) program. The study adopted one main hypothesis and three subhypotheses,which are the influence relationship among the variables ofresearch. The hypotheses are to review the sustainability dimensions ofthe health organization, and the extent to which green training affect thesedimensions. Finally, the research came up with a set of conclusions, themost important being that sustainability in the health organization isinevitable and not voluntary actions to engage the community's concernsand environmental concerns, as the lack of sustainability of the healthorganization means transforming it from an organization that tries torelieve the burden and pain of members of society to a bomb timethreateningecological health. The recommendations touch the needs ofthe Directorate. The most important recommendation is to increase thenumber of the green training programs in a way that promotes thesustainability of the health organization. In addition, the researchrecommends adopting this concept (the green training) in the annualtraining plans.

The research aims at explaining the reasons for the high cost ofproduction and the application of modern concepts in accounting costsand administrative, which came to remove loss and waste andrationalization of costs and improve operational performance and inresponse to changing conditions in the business environment. As a resultof these variables and circumstances, the research problem wasmanifested in the high cost of manufacturing the products of UrCompany, which lost competitive precedence with other products interms of price, quality and other specifications imported from varioussources. In order to achieve the objective of the research and solve theproblem was developed a basic hypothesis that the use and application ofmodern concepts lead to rationalize the cost of manufacturing productsand improve activities and processes and create a market share in thelocal environment.divided of research into three topics The first topic reviewed thetheoretical aspect of modern concepts and competitive priorities,including rationalization of costs and removal of loss and improveperformance and address the negatives in traditional concepts andmethods. Either the second topic dealt with how to rationalize the cost ofsome of the products of the electrification plant, either the third section,he concluded with a number of results, the most important of which wasthe high proportion of production costs, especially the proportion ofdirect wage costs to the total cost of manufactured goods (37%)Very highpercentage and low competitive precedence prices of local products of thecompany compared to the prices of imported products, and the obsoleteequipment and machines in the factory. This caused a significant increasein the cost of maintenance and backup tools. A significant reduction inactual production levels from the planned annual level of energy.It is also necessary to continuously seek to reduce the production,marketing and administrative costs of the plant, the need to seekreplacement of machinery and equipment with advanced technology

The objective of this research is to employ the value stream map asone of the main tools in the strategy of optimization and redesign ofservice in the service business environment and reducing processes thatdo not add value which is wasted without being processed. The problemof the study is to increase the waiting times for the official version of thebirth certificate of the new born, which is sent to the Directorate of CivilStatus to be issued for the national card later. The study is based on thecurrent stream mapping, analysis and mapping in order to identify,remove or reduce waste and improve service efficiency. The data andinformation needed to study the case were collected through fieldinterviews, interviews and interviews at the government hospital. Someappropriate quantitative methods were used (total time to add value, totaltime not added value, service efficiency, improvement rate). The mostimportant conclusions: The tool Value Stream Map is an efficient andefficient tool in improving service organizations to enable theorganization to invest add times for value and reduce or eliminate nonaddingtimes of value and improve the efficiency of service provided.

The phenomenon of corruption is not new, but the volume ofcorruption that has led many international companies in general and Iraqieconomics Units in particular, to the abyss must be taken into account toreduce it. Many international organizations have addressed thisphenomenon for instance; (Gray) has defined corruption in general as theabuse of power available to achieve personal returns and profits or to agroup of people, who are among them. many Iraqi economics units Sufferfrom much managerial and financial corruption, because of the weakinternal auditing and the weak role of monitoring and control units for theadministration's functions. The study offers a proposed model toimplement the strategy of description functions. The internal audit charterprovides a legal support for the department's work through identifying theobjectives of the internal audit function, independence, granted authorityand the responsibilities assigned it by determining the scope of work, aswell as determining the professional standards followed and types ofreports issued by them.In order to impede the fraud and corruption, thestudy recommends using this charter in order to draw up of strategic andtactical plans to acquire and provide infrastructure, as well as thepreparation and evaluation of skills of auditors that help to create an idealenvironment which contributes to ending of corruption cases.

The study objective to examine the impact of the transformationalleadership on the explorative innovation and exploitative innovation. The study adopted three dimensions for the transformational leadershipnamely: Individual considerations, inspirational impact and theintellectual stimulation whilst employee’s two innovation dimensionswere adopted for innovation which the exploratory innovation andexploitative innovation. The study was conducted on a sample consistingof (167) employees in (10) Jordanian Detergents ManufacturingCompanies, from whom the necessary particulars were collected for thestudy through a questionnaire method which was developed by theresearchers subsequent to review of numerous previous studies. The studyused the analytical descriptive method and using the SPSS statisticalprogram. The study concluded the existence of high levels for utilizingthe transformational leadership dimensions by the leaders in thesecompanies in addition to the existence of high and balanced levels ofattention in the exploratory and exploitative innovation together with theexistence of a higher proportionate attention in favor of the exploratoryinnovation. The study recommended of the necessity of continued andbalanced attention of the two types of exploratory and exploitativeinnovation

The purpose of the research is to explore the relationship betweeneffectiveness organizational capabilities in terms of (organizationallearning capabilities and knowledge management capabilities) and servicequality in terms of (response, reliability, tangibility, and sympathy). Theresearch problem if its identify several questions that will be focused onthe nature of the effectiveness relationship among the variables of thesearch . For that the development of a hypothesis of the research reflectsone main hypothesis and two sub-hypotheses.In order to verify the validity of the hypotheses , all those hypothecwas subjected to multiple tests to confirm their validity. The research hasused the questionnaire as a means of obtaining data. Mean while thedescriptive and analytical approach are used as a research method. Thesample is taken intentionally from the selecting of managers and officialsat the ministry of finance inspector . General office number forty seven .The questionnaire is distributed to all of them, but only 44 respondentsare prepared for statistical analysis. The results show that there is aneffectiveness relationship of organizational capabilities in terms oforganizational learning capabilities in improving the quality of service.Regarding knowledge management Capabilities it will not affect theimprovement of service quality.

The manifestations of human existence coincided in the concept of thesacred religious factor outside the physical framework of things whichcame through the diversity of the cognitive meanings of sacred symbolsranging from the deep sense of the past. Since creation the man tries toprovide with the material and spiritual need of life needs that haveaffected his lifestyle.It is one of the most prominent cultural aspects in the Arab cities,which were characterized by Islamic architecture and gave it itsdistinctive spirit, which was reflected in its cultural outputs, notably thecity and the buildings of the Islamic cities and the manifestations ofsupport for urban life in Islam, focusing on the settlement of the nomadicpopulation in the centers of cities and stability which allowed Muslims tourbanization and stability Under the doctrine of a new religion is not atraditional process of settlement of the population, but settled on a newreligious and urban foundations under the dissemination of the Islamiccall and conquests carried out by the Islamic armies.Planning is not only based on the economic situation and the physicalaspects, but the Islamic city has been planning and building from thebeginning to meet the desires of the human and satisfy his psychological,spiritual and material needs.

In the recent years, education in Iraq was heading to the privateeducation, so many colleges and universities were established in differentcities. According to that, the students started to prefer the best universitythat has facility in procedure and that effects on education in Iraq.This study aims to find the quality of education in private universities,and how the private universities effect on the education.The information has been gathered using questionnaire survey amongthe employees and teaching staffs of (AL-Hadbaa University), 40questionnaires have been obtained out of 45 respondents, and data havebeen collected and analyzed. After data analyzing, significant results ofboth dependent and independent variables have been gotten. Thus, we canfind out the idea of the effecting of challenge of educational quality inprivate universities.

The conceptual framework of the financial reporting for 2018 clearlyindicates fair value as one of the alternatives to the accountingmeasurement in paragraphs (6-12) and from (12-16) as one of thefoundations of the accounting measurement. The increased interest in fairvalue is due to the unrelenting efforts that coincided with the efforts of(IASB) International Accounting Standard Board and (FASB) FinancialAccounting Standard Board through joint action to issue standards,interpretations and clarifications regarding fair value measurement.Through the adoption of (IASB) the standard issued by (FASB) No. (157)in 2006 regarding the fair value as a draft for discussion in 2009, theapproaches adopted in the measurement of financial and non-financialassets and liabilities were discussed. These discussions sought to focus onthe importance of adopting the fair value because of the information itprovides to stakeholders, so that accountants reach a convergence in theissuance of IFRS13 (fair value measurement) in 2011. However, there areconflicting professional and academic attitudes and research trendsregarding the adoption of fair value. The article aims to review the twodirections of analysis, interpretation and criticism by reviewing some ofthe studies that are concerned with the topic. The results show that thefair value is an important measurement basis that matches therequirements of stakeholders

Forensic accounting considered as modern tools to address fraud andcorruption crimes in countries that suffering from this phenomena. Thereare many services that Forensic Accounting provided. In Iraq there is lowlevel of awareness related to Forensic accounting services. This study wasa theoretical attempt to declare the factors that influence on ForensicAccounting Services Awareness (FASA). Current study found that therefive factors which they are: Professional bodies, Accounting firms,Multimedia, Government, Education, these factors affected on FASA andthey are suitable for the Iraqi environment

The research aimed to apply the international accounting and financialreporting standards to the measurement of municipal lands and its impacton the financial statements. The problem of the research is represented bythe acquisition of land by the municipalities without cash payment, whichled to the difficulty of knowing the real cost of land because ofshortcomings of the municipal accounting system in dealing with thissituation. The system did not include the accounting procedures for thelands' investment that meet the conditions of classification as investmentproperties. The research reached a number of conclusions, the mostimportant of them is that the accounting measurement requirements forland under the accounting system differ from The special requirementsfor municipalities under international accounting and financial reportingstandards, the most important research recommendations were includingthe need to update the accounting system based on the municipalities ofinternational standards to keep abreast of developments and to providefinancial information and reliable data in the internal and externalenvironment.