AL Ghary Journal of Economic and Administrative Sciences

The finance of the central bank of Iraq in relation to its monetary operations and foreign exchange reserve management are the main tasks of this research work. Basic indicators of the balance sheet and monetary aggregates are presented to highlight the process of foreign exchange accumulation within the context of oil-fiscal domination. Although, a central bank financial state may be of little relevance to its operational efficiency and achievements of the monetary policy targets, the losses of foreign exchange rates translation and gold price changes have been thoroughly investigated.

Liquidity surplus and the characteristics of a debtor central bank, particularly negative net domestic credit, have been changed owing to the government Budget deficit. In this regard extending more domestic credit to mitigate government budget deficit could be constrained by foreign exchange reserve.

Therefore a new macroeconomic environment may affect the central bank finance and its monetary policy rules. Since the main source of unrealized losses is the foreign exchange reserve, its composition is revisited and exchange regime re assessed through comparison between hard peg and currency basket peg. Considering the pattern of foreign exchange rates among major currencies and possible weights, a simulation experiment was conducted to discover the potential behavior in terms of nominal exchange rate volatility and other aspects. The paper recommended more research efforts for better understanding of the relationships between the central banking operations and the central bank financial position.

The parking central banks to pyramid the central system and higher control over the banking system and doing most of the job and that of them and the government's job bank, made some intellectuals and professionals economists that called for the need to give great importance to the independence of central banks from the state and as a result of some of the inflationary trends that have emerged and which they attributed these to the direct or indirect control of the government in the central bank Venmy this trend towards the need to grant full independence of the Central Bank and perhaps this growth has increased in three of the last century contracts where is all of the Bundesbank (Albandzbank) and the US central bank (Fed) and the Swiss Central Bank of the most famous examples of this, as several pieces of legislation were issued during the first of this century the contract to promote the independence of central banks in many countries, such as France, New Zealand, Mexico, Chile and Venezuela, not to mention as stipulated in the Maastricht Treaty on Bank ECB, and in the same direction radical shift in the legislation central banks of some developing countries, and according to the advice of the central banks of developed capitalist countries from the joint relationship with central banks in developing countries has occurred after the latter mostly belonging to Ministry of Finance and contribute significantly and effective in the financing of development in accordance with the directives of the government, and therefore should be given great importance to the issue and study the effect of this independence on economic variables, in particular, which is an important indicator of economic stability indicators and chose which inflation and unemployment, and came this research to study this relationship between central bank independence and those variables in Iraq , the study findings to a group of the most important conclusions of the independence of the Central Bank of Iraq affect the inflation rate of 14% .

Corruption in Iraq is not just a circumstantial phenomenon, or a problem of those typical problems associated with the Transitional Administration for Politics and Economics. After 2003, this corruption became a valuable format, a deep penetration into economic and political performance systems, and behavior patterns associated with this performance. As a result, corruption has created its own structure, established a wide network of complex and interconnected interests, and created new forces of power, capable of vigorously defending these interests, against any current or future threat, Iraq.

The challenge of dismantling this structure can not be met through standard procedures, policies and strategies, which the executive branch has the task of implementing. The executive authority has become an essential and active part of the structure of corruption and of its existing value-based and institutional systems in Iraq (due to abnormal circumstances and non-substantive requirements that accompanied its composition after 2003). An executive authority to such serious problems of incorporation can not be (in the near term) an essential and serious element in the policy-making necessary to slow down the process of penetrating and penetrating corrupt structural formations into the depth of values and behavior (mostly individual) that continue to resist temptations and gains To get the huge rents of corruption, and very low (social and personal) costs, let alone begin to dismantle the structure of corruption itself (in the longer term).

The dismantling of the existing structure of corruption in Iraq requires the building of a serious and determined political will that takes upon itself the task of dismantling this structure, its institutions and the network of interests associated with it. It is also possible (as a temporary measure) to reduce this corruption in the framework of strategies that have been accepted by other countries. The government can activate or amend the National Anti-Corruption Strategy to contribute to this goal. Taking into account the need to complete the institutional (administrative, legal and regulatory) structure necessary for the implementation of such strategies.

International law is divided into two main sections: public international law and private international law. General international law refers to the rules and regulations of states and governments in the world in cases of war and peace, and the resulting conventions, treaties and protocols issued by the United Nations and its subsidiary bodies, signed by the independent States. International private law is concerned with foreign individuals living in States and the rules governing them. The water crisis lies in the totality of public international law as a whole. The United Nations has already issued specific and binding rules on water sharing between States to guarantee the rights of States away from the source in order to prevent disputes between them.

The water crisis is generally defined as: imbalance between renewable and available water resources and increasing demand for water, represented by the emergence of a deficit in the water balance that is constantly increasing and over time leading to a major crisis, resulting in the obstruction of water development in countries that lack Adequate amounts of water meet their human and agricultural needs. It also leads to serious environmental changes that shift natural resources to decline and possibly decay altogether. This deficit, of course, means that the water needs of these countries are greater than those of the same countries, which are increasing over time as a result of population development as well as the decline in water resources, whether in agriculture or those that preserve the environment. As well as the seasons of drought that hit large areas, especially in the continent of Africa as it was a growing international problem of concern to the world in general. When the water deficit reaches a level that leads to economic and social damage that threatens the structure of the state, it has reached the so-called water crisis that we are experiencing here.

The water problem began in the last four decades and has been constantly drawn to the tragic results that have emerged strongly in the last two decades, including the end of the twentieth century and the beginning of the first decade of the twenty-first century. The water problem is intertwined with increasing food security in the context of the worsening global financial crisis and rising food prices. The loss of rain for much of Africa has generated food and livestock crises, the most recent inter-state migrations and a major human tragedy at the time Himself. These crises have spread over the past decades, leading to serious international problems that have not yet found effective solutions. Food problems are concentrated in East Africa: Somalia, Ethiopia and Kenya in particular.

It could also be in Asian countries soon. In 2012 Oxfam confirmed that 12 million people needed food in densely populated areas. In the Arab world, the water problem is becoming increasingly important, particularly with regards to the amount of water it receives and the fact that the Arab countries will suffer seriously from the problem of water scarcity, especially Egypt in the coming decades. One of the most important problems facing Iraq is Kamant and will lie in the great dams that Turkey is building on the sources of the Tigris and the Euphrates, which are not benefiting Iraq and Syria. These countries are in a special confrontation with Turkey, especially after the construction of the great jungle project since the mid- Dam. Either Iran has diverted most of its rivers to pour into its territory as well as construction of large dams. The problem is exacerbated by the fact that there are countries that lack sufficient water supplies, especially in proportion to their consumption. The sources of most Arab rivers are in non-Arab countries such as the Nile, Tigris and Euphrates. Iraq is one of the most affected countries. Israel has also diverted some of the rivers into its territory without regard to international laws. Which requires a strong Arab stand in this area.

Water degradation in countries results in major economic problems and exacerbates increased unemployment following a significant reduction in water supply. This phenomenon adds a new factor in the development of the economic crisis in these countries, urging their governments to study and research in order to develop appropriate solutions. The problem is large and complex. It is not only about the Arab side but also about the countries in which the rivers benefit from the Arab world, because 62% of the Arab water is from outside, although this percentage does not cover the vast Arab lands, Where it suffers from an extended desert and more than 80%. Hence, researchers in scientific research centers are concerned with identifying this problem and following it according to international laws and then warning governments about their future consequences for the population and the economic situation. We present this research in this field as an addition to the Arabic library.

This study aims to analyze and assess the competitiveness of the Iraqi stokes exchange market (ISX) and its ability to mobilize and attract money and investors compared with some of the neighboring Arab markets which have a competitive impact on (ISX) as markets of Jordan, Egypt, Saudi Arabia, Kuwait, UAE. Through comparing legal and structural frameworks and financial instruments as indicators of market size and liquidity to identify the extent of convergence and divergence between the (ISX) market compared to the sample of financial markets investigated. The study concluded that (ISX) is less competitive than the other financial markets studied in terms of trading instruments and indicators of market size and liquidity, and recommended the study of the need to expand the traded tools and increase the number of listed companies.

The present study aims at identifying the extent to which commercial banks have exercised financial flexibility to influence the vulnerability of the banking system, as well as the impact of financial flexibility (Cach Holding , Debt capacity, Net cash flow) as an explanatory variable and the fragility of the banking system as a dependent variable. In order to achieve the objectives of the study and answer its questions, the study was tested in the Iraqi banking sector, specifically private commercial banks. The study was applied to a sample of (4) private commercial banks, using the financial statements published on the Iraqi Stock Exchange website. It sought to test a main hypothesis, from which three sub-hypotheses were used to test the relations of influence between the variables of the study, in order to answer the questions related to the problem of the study and to reach the goals set. For processing the data, many financial equations and statistical methods were used and the results were extracted using the AMOS software.

The study reached a number of conclusions, including that the ability of banks to face external shocks and achieve acceptable levels of return for most banks, both at the asset level or the right of ownership was the result of reliance on a flexible financial policy made better than other banks, and these results were consistent with most hypotheses The study also presented a set of recommendations, the most important of which is the promotion of flexible fiscal policy and the need to work to raise their levels for banks that did not meet the required rates, along with other recommendations.

The current study seeks to reduce the knowledge gap between the organizational cybernetics and job rotation through the analysis of the nature of the relationship between them in a sample of mobile operators in Iraq, by use applied approach. To achieve the objectives of current study used the questionnaire as a tool of the data collection tool, by using random stratified random sampling. The researcher was distributed (400) questionnaire on the number of workers in companies under study, and then retrieved (352) questionnaire was (326) questionnaire which valid for statistical analysis, and at a rate (81%). The results of the current study show there is positive relationship between organizational cybernetics and job rotation, also shown that organizational cybernetics has a positive effect on job rotation.

The scope of this study is to know the practices of entrepreneurial knowledge for a sample from (Missan Oil Company) M.O.C missan province so this study is to enforce the strategic reputation of M.O.C on the base of this target, the study concentrated on the crystallization the knowledgemental background for the changes of the principle study through acquaintance on most of academics and studies that delt with two subject, first, the entrepreneurial knowledge. And the second is the strategic reputation.

To achieve the study strategies, we have to know the study of connection and effectiveness between the dimensions of the entrepreneurial knowledge represented by "consciousness forward the environment" bearing risks, analytical awareness, direction to the aim and effective communication system" the dimension of strategic reputation that represented by the M.O.C and the company's image.

A group of hypotheses were actually extracted and formulated for the study "the first major assumption stands for the connection hypotheses, whereas, the second study hypothesis related to the effectiveness assumptions.

On depending on the discription reconnaissance method the study society has truly targeted a sample from M.O.C.

This sample forms a collection of divisions, departments and branches which contain about "286" personnel of high level officials like DG and his deputies, managers and their assistants, departments heads and their assistants, bosses of branches and their helpers. So this questionnaire form was used as a principle procedure to collect the study statement. After evaluating and testing such honesty and confirming the instruments of the study measurements, a statements analysis was made. Hypotheses test by using the progressive statistic instruments and being made analysis by statistical process at last the results have shown the authenticity most of the study assumptions and to be relied on.

A number of conclusion was made which recommends the necessity that the company administration in question should adopt the practices of entrepreneurial knowledge for its effective role to execute the strategic reputation in its best aspects, finally, the study produced and concluded some suggestion for other future studies.

The technological progress of today's world opens up new horizons in higher education, in order to facilitate the transfer of knowledge and give it official character and dissemination in the academic institutions, as well as the adoption of a major source of decision-making in the future , and it is becoming widely recognized that knowledge is linked to innovation processes creativity and institutional leadership, this cannot be achieved without a supportive knowledge infrastructure that directly influences the success of future policy.

The aim of this study is to identify knowledge management infrastructure dimensions and its impact on the success of strategic scenario for educational institutions. This study was implemented at the University of Kufa. A random sample of university professors was selected and a strategic model was presented and tested in order to reach a set of conclusions and recommendations. The most important is: Knowledge has become a key factor for organizations success of with different activities and contributes to achieving high competitiveness, this requires an appropriate knowledge infrastructure for building a successful strategic scenario for the academic institution.

This research aims to study conflict management strategies, which included (avoidance strategy, strategy of power and control, strategic cooperation, strategic settlement), and its impact on nursing performance (degree of satisfaction with work, creativity, productivity). Came search to see the strategy employed by the hospital administration and the extent of its impact on nursing performance, either the research community was Rashad hospital training program of the Department of Health in Baghdad's Rusafa, as one of the most important service hospitals with the exact specialty in psychiatry and its impact on the lives of citizens and how to enable the hospital aware of strategies administration organizational conflict raises the level of performance provided nursing and make it an incentive to raise the spirit of competition and creativity among nurses, which increases the effectiveness of the hospital to provide the best health care.

The sample of (100) nurses. The study was exploratory and the resolution is the means to gather information adopted by the researcher, as well as experience through his work in the al-Rashad Training Hospital for several years, was to include the subject of research, inter intellectual questions that have evolved collectively research problem, and then determine its objectives and its importance, as well as the formulation of hypotheses search. The researcher found to a set of conclusions was the most important (weighting strategic power and control over the rest of the strategies and frequently used by the hospital administration in the process of conflict management)

The researcher presented a set of recommendations, most notably (the need for the hospital administration after tipping after Stratejahalqoh and control over the other dimensions studied diversifying Stratejyatea in managing organizational conflict) process for the purpose of deepening the studies and research in contemporary management fields and management strategy study suggests the need for a number of studies and future research

Present study focuses on the role of the strategic marketing model in achieving the sustainable competitive advantage of the organizations. Random sampling is used in this study. (500) questionnaires were randomly distributed and (405) questionnaires were collected among which (389) acceptable questionnaires were selected for analysis.

We have two variables independent variable (Marketing 3i) and its dimensions (brand integrity, brand image, brand identity) and dependent variable of (sustainable competitive advantage),Data was analyzed applying (SPSS V.23)(,( Amos.V.18)software ,The result indicates strategic model (Marketing 3i) has a positive effect on firm’s sustainable competitive advantage. One of the study's major recommendations is that organizations need to apply strategic model (Marketing 3i) to achieve sustainability in its competitive advantage.

The research aims to employ the advanced options in the industrial production environment, which consists of (20) companies registered in the Iraqi Stock Exchange for the purpose of hedging the financial risks faced by companies in this sector. To this end adopted a set of advanced financial strategies and scenarios, Buy options, selling options and call options. This was done by adopting sophisticated standards and models as a two-dimensional and two-dimensional model for the purpose of identifying the hedge portfolio. The research reached a number of important conclusions:

1. The rise and fall of the fair theoretical value of the option is due to the rise and fall in the stock market price.

2. The hedging portfolio aims to achieve a rate of return that is fully equal to the risk-free rate of return.

3. When dealing with a hedging strategy using buy options, the profits and losses of the investor under the hedge will be the difference between the return and the reward.

4. When dealing with a hedging strategy using the selling options, the profits and losses of the investor under the hedge will be the difference between the return and the reward.

5. The hedging strategy is used using covered call and sell rights to increase returns.

Purpose: this study aims to investigate the relationship between workplace
spirituality and psychological contract in University of Kufa college of
economics and administration.
Methodology / Design: a questionnaire was used to collect data from university
of Kufa college of economics and administration, a sample was selected include
45 employee from college of economics and administration, 42 questionnaire
was returned, 7 of them was invalid for statistical analysis, and only 35
questionnaire was suitable for analysis.
Theoretical Results: psychological contract is a process to change current
situation to a better one, such change would cause better changes in organization
which in returned would make better organizational climate, and create a state of
satisfaction to employees, which reflect spirituality in the workplace.
Empirical Results: there is a significant relationship for workplace spirituality in
enhancing psychological contract, which means there is attention from higher
management toward spiritual values, which would enhance psychological
contract, as a result, positive behaviors would spread like organizational
citizenship behavior.
Significance of Study: due to rare studies that tries to investigate the role of
workplace spirituality and psychological contract, so this study considered to be
the first to study these variables. In addition, this study is considered a treatment
to an actual problem that affect service sector in Iraq.

The main purpose of this research is to study The role of concurrent engineering in enhancing Voice of the customer, the research problem come from questions talking about the relation and effect concurrent engineering and its dimensions in enhancing Voice of the customer In the Ready clothes factory in Najaf, To achieve the objectives of the research has been tested two main hypothesis and another sub.

The research conducted on a random sample of 43 Person of managers In the Ready clothes factory in Najaf, The data were analyzed using the SPSS program. The most important results are research There is a good level of Cognitive energies that can be invested in the application of the concurrent engineering methodology. There is also a great desire of the Workers In the Ready clothes factory in Najaf To provide innovative products that exceed customer expectations, And also from the search results there effect For concurrent engineering in enhancing Voice of the customer, While the study recommended necessity Clarification Concept and importance of concurrent engineering And its different dimensions because of its role in enhancing the voice of the customer And also necessity do the Ready clothes factory in Najaf To replace the existing traditional work environment with a work environment that is in line with the concurrent engineering methodology.

The Audit Committee is important commissions because of the role they play in the supervision and control of the process of preparation of the financial statements and assessing internal control systems and strengthen the independence of the internal auditor, which increases the quality and integrity of the financial statements, which will be reflected on the efficiency of the Board in enhancing the status of the company by increasing the confidence of users of financial statements. This research was to determine the role played by the Audit Committee on internal audit improvement in Iraqi firms, in order to achieve this goal follow descriptive analytical for relevance to the nature of search, where you design the questionnaire as a tool to collect data from the research community consisting of Internal Auditors and academics.

The research found several most important results, having the role of the Audit Committee in promoting the independence of internal audit in enterprises, making sure the internal audit departments must comply with the rules and application of specific tasks and responsibilities according to regulations and instructions, in addition to having the role of the Audit Committee to improve the internal audit work plan in companies. and came up with recommendations, to disclose audit committees report on their activities that can contribute to the improvement of the system of internal control and its effectiveness, and the need to audit committees of experienced members, financial and accounting . And professional organizations and bodies to develop awareness among corporate departments and shareholders and investors by highlighting the role of audit committees and issuing guidance and professional conduct that work on developing the corporate audit committees.

Seeks search to clarify the measure of the effect of changes in the level of productivity on financial performance in the project in particular the profitability of the model of me fit to measure the analysis of the changes at the level of productivity with the application of the scale on one of industrial companies operating in the field of drugs as shown find that the profits project may increase or decrease without indicates that the high or low efficiency and performance in the use of resources and operational and finance available for being the outcome of the interaction of each of productivity and changes in the price based on the rate of return to invest as the standard for measuring the profitability through the use of model proposed in six equations can say that the sun of change in the productivity of the elements of production capital invested with the change in prices which helped to provide information on the amount of the growth of profits of the project and the causes and sources or lack of profit Divided this search to three parts .The first on the analysis of a previous studies and second model proposed in term s of the elements of the code to him and third the results of the application of this form in the industry co. medicine .

The objective of this research is to define the strategy of the internal role of the internal audit in the management of risks to Iraqi private banks and contribute to reducing these risks. In order to achieve the objective of the research, a questionnaire was developed which included three axes distributed to the staff of the internal audit departments in the Iraqi private banks (8) banks with branches in Iraq, where the distributed forms 120 forms returned 109 of which were valid for analysis purposes are 105 forms. The research reached the results of the most important that the strategy of the role of the internal audit control contributes to reducing the risks to the Iraqi private banks from the point of view of the sample research and concluded the search to a set of recommendations was the most important need to activate and support the strategy of the role of the internal audit of internal Iraqi banks in relation to risk management And give them the powers to achieve appropriate supervision on the effectiveness of the practice of corporate governance in order to ensure continuity and achieve competitive advantage in the financial markets.