AL Ghary Journal of Economic and Administrative Sciences

Smart school is a sophisticated pattern of schools using modern technology and the

Internet as the success of their work while maintaining the interactive mode between The Teacher and the learner is an educational project agonist contribute to the overall development. Given the need to establish such school in Iraq and in the province of Najaf, in particular , and in this study the economic feasibility study for the establishment of a smart school in the province of Najaf and that application of business profitability standards scientifically where data collection and assessment of coast and revenues and reach profitability standards of project by applying the five criteria They commercial profitability standards :-

Standard payback period.
Standard average internal rate of return.
Standard net present value.
Standard profitability guide or current yield / cost value.
Standard internal rate of return criterion.
Smart school with an economic feasibility has been reached that.

The huge financial returns achieved by the oil-exporting countries (or gas) from the sale of this resource have a direct impact on the dependence of those countries on that natural resource in financing their economies; which led to the reliance of these countries on a single financial resource represented by one sector, the extractive sector And the deterioration of other economic sectors such as industry, agriculture and others. This has led to structural imbalances in the economies of these countries. The instability in the volume of oil revenues was one of the main reasons for the adoption of economic diversification policies. Accordingly, economic diversification As a method of addressing structural imbalances.

The Iraqi economy as one of the oil-producing countries was not far from this episode, relying heavily on the oil sector in financing its consumption and investment expenses throughout the study period. Successive governments could not diversify their economy due to the circumstances that were exposed to them, which worked to keep them away from the atmosphere of political stability And security and then economic.

Health spending is a key factor in raising the quality of health services because it is of great importance in providing the health organizations with the necessary equipment, equipment, medicines and other requirements in the performance of health services to those in need. The research aims at presenting the structure of health expenditure and its analysis in the hospitals of the Najaf Health Department. The research investigates the size of the governmental health expenditure in the examined hospitals. The research concluded that the structure of health expenditure reflects the philosophy and policy of the state. The study concluded with a number of recommendations, the most important of which was the allocation of sufficient amounts to the third section of the structure of the health spending, which includes the purchase of laboratory supplies, medical supplies and medicines, the allocation of the necessary amounts to the door of the fifth section of the health spending structure, The allocation of health expenditures from the public budget, as in the neighboring countries, the prioritization of the purchase of health supplies for the provision of health service and as needed, the allocation of sufficient funds for the maintenance of medical equipment and devices, rather than the purchase of new equipment and the placement of idle equipment in warehouses. Diagnosis of areas of weakness and strength in hospitals in question.

The economic feasibility study is of great importance in investment decision making in the study and establishment of investment projects, including the Specialized Center for Ophthalmology and Ophthalmology in Iraq in general, and to recognize the importance of feasibility study, the importance of its application on the ground, and the factors controlling it, and identify the criteria used in the trade-off Between the various investment projects, in addition to highlighting the importance of economic feasibility study in the rationalization of the investment decision, and for this basis was selected case study project specialized center for ophthalmology in Iraq and for an estimated period of fifteen years.

The economic feasibility study is increasingly important in light of the state's tendency to support and develop the private sector and its use for the optimal use of the available resources, which are characterized by the obvious scarcity in order to ensure the success of the investment project. Therefore, the investor should prepare a feasibility study for the project to ensure that it achieves profits or returns more than the cost of money Invested in it.

The problem with research in the spread of the owners of the top positions crimes broadly especially after the change of the political system in Iraq, and its expansion to extend to various economic sectors and different segments and their impact on the overall state facilities, particularly economic, but that this problem has not given a great deal of attention commensurate with the current raised and future.

The importance of research through emphasis on increasing the size of the owners of positions crimes (white-collar) in Iraq and the breadth of his constituency and the complexity of its rings and thread mechanisms significantly jeopardizing the process of development and the future of the Iraqi economy, so the diagnosis of these crimes and their types, mechanisms and effects on the social fabric and behaviors of individuals have a role important in making proposals to address them.

The research aims to identify:

1. The concept of corruption and the nature of the corruption of high office holders.

2. to identify the reasons for the spread of corruption high places, and its impact on the stability of the Iraqi economy.

3.ask some means to reduce this phenomenon.

The research stems from the premise that: caused by multiple factors political, economic and legal in Iraq after the year 2003 to the spread of corruption of senior positions owners negatively affected the stability and growth of the Iraqi economy.

The purpose of this research is for Evaluation the strategic performance of National Islamic Bank and the Islamic Bank of Ealaf according to the balanced performance card model including the four axes (Financial, Customers, Growth and Learning, Internal Operations), which specializes in evaluating the strategic performance of banks over three years (2015-2013) both the two banks in reference to the extent of the possibility of applying this model to the Islamic banks of Iraq, The problem of research has focused for the suitability of this model for the work of Islamic banks in Iraq .The research has reached the conclusion that the application of the balanced performance card model contributed to the evaluation of the strategic performance of the Iraq Islamic sample research and identify the strengths and weaknesses also the research has reached to a number of conclusions, the most important that the performance of the National Islamic Bank was better than the other bank for a several of indicators, especially in the year 2015 because it has of the assets and net profit also the research has reached to a several of recommendations, the most important that the bank must seek to invest its financial resources in Islamic investment channels in an optimal manner, thus contributing to maximizing its financial returns.

This issue is of great importance because of the danger of wasting and depletion in the financial, material and human resources resulting from traffic accidents. This is an important obstacle to securing the necessary funds for the development process. Therefore, it is necessary to address it and call for serious and effective attention to it. For traffic safety in order to reduce traffic accidents. The current belief is that traffic accidents have not taken sufficient attention within the priorities of the central and local governments, despite the combination of several factors that have contributed to increasing transport and demand on the transport network because of the relatively stable supply. The process of economic transformation and trade openness after 2003 has contributed to increasing the pressure on the transportation network due to the entry of large numbers of imported cars with the increasing movement of reconstruction and investment, which is expected to increase the urban expansion and therefore the city of Basra is expected to suffer from increasing traffic problems (bottlenecks and accidents) Traffic), which will leave serious economic effects at the level of the local and national economy. In order to address and address this risk, the research structure included a number of topics dealing with the types of traffic accidents and their causes, methods of calculating the economic costs resulting from them and their effects on the macroeconomic variables. The analysis included several levels starting at the international level and then at the level of the Middle East and developing countries, (Iraqi) and finally focus on the city of Basra with a separate and special.

There is no doubt that the field research, especially about the city of Basra, including this research is facing several difficulties, including the ability in this type of studies at the level of Iraq and Basra, as well as the difficulty of obtaining data and information organized and detailed and detailed as most of them scattered in official orders and documents and more than one unit Which is supposed to collect and republished in the annual statistical reports as a database and many of the incidents were not officially recorded because they were treated socially and in fact, we believe that the results of the analysis and calculation of the costs and losses of traffic in Basra gave us approximate results and a general impression of the scene To traffic in Basra.

The research was based on the theoretical and theoretical methods of information and data available in references, books, international information network and administrative units of the Traffic Directorate. As for the practical side, it relied heavily on the information and data issued by the different units of the General Traffic Directorate as well as the results of the questionnaire questionnaire prepared by the researcher and which were installed in the research.

The research focused on holistic marketing as an independent variable through its exclusion (internal marketing, marketing performance, marketing of relationships and integrated marketing), and marketing proficiency as a dependent variable through its dimensions (exploring opportunities, exploiting opportunities and marketing flexibility). And a goal to determine the role and impact of holistic marketing and its dimensions in marketing dexterity. The study was carried out in a sample of Iraqi banks in the governorates of Baghdad and Najaf. The study population reached (2349) workers according to the data of the Iraqi market for securities. A total of 434 questionnaires were distributed and 30 invalid questionnaires were excluded. 323 questionnaires were actually used for statistical analysis. The percentage of sample representation from the community (14%) was targeted researcher to achieve five respondents per paragraph. The research included two hypotheses to test correlation and impact relationship. The SPSS.V.20 was adopted to analyze the results. The research concluded that all hypotheses were accepted. The research concluded that there was a clearness in the banks surveyed towards the total marketing dimensions and recommended the need to adopt customer oriented marketing practices through the actual use of the total marketing dimension to achieve the necessary marketing skill.

the researcher aims to examine the relationship between the development of administrative creativity and transformational leadership practices by managers at a sample of excellent and first class hotels and examine the effect of this relationship on the organizational effectiveness of these hotels, this was done through the analysis of the opinions of selected samples which were about (131) questionnaire. Besides, this study includes the impact and relationships between the development of administrative creativity and transformational leadership practices as independent variables, and organizational effectiveness as dependent variable. As each of the first and second variable included six secondary factors, while the third variable includes three secondary dimensions, these sub variables interacted to be a frame of the search, and which has been finding better ways to activate the role of the development of administrative creativity and transformational leadership practices in organizational effectiveness process for hotels under consideration, which grew out of a series of major and minor theories, in order to achieve the objective of the current study, answer questions about the study and test the validity of the assumptions. The study has been adopted primarily on (questionnaire) which is the main instrument of data collection. For the purpose of analyzing the responses of persons under study, a number of methods and statistics (arithmetic mean weighted, standard deviation, and coefficient of rank correlation (Spearman), the coefficient of variation) has been used. Also descriptive analysisl was used as a scientific methodology in the current study. The researcher also reached through this study into a set of theoretical and practical conclusions, which proved that the development of administrative creativity and transformational leadership practices play an important role in determining how individuals achieve organizational effectiveness for hotels under study.

The scheduling process is one of the most important methods of the administrative process, as it is a vital function in developed countries being a balance between the numbers and types of available staffing in the Organization, and the need for them and their due places and times and what can Health Organization achieve its mission in the environment. in which it operates and to provide health service level required for all segments of the society within the environment served by the Organization and the health personnel satisfaction by offering fair work schedules compatible with their skills and their circumstances.

The research focused on methodology on scheduling rules as a way of improving the work of medical personnel, Its objectives are scheduling rules provide a high quality service, also apply the scientific method to schedule rather than experience and diligence. The research found several important results such as the urgent need to support the health service to the scientific methods and quantitative ways, as all activities of hospital based on personal experience and discretionary cases reflected the reality of the work of the hospital and the level of implementation plans

The objective of the research in the role of positive psychological capital, in supporting the Strategic entrepreneurship of the strategy, and in the knowledge of the relationship and impact between the two variables. The research sample was in the industrial organizations in Najaf, The laboratory of the men's lab in Najaf, the Babel tires factory in Najaf, the refinery of oil in Najaf, for a sample size (90) individuals. The sample was selected in the industrial organizations for the importance of this sector in the Iraqi economy. As a result of the problems experienced by making the researcher to contribute modest contribution to the development of a part of the solutions to support this vital sector, the research sought to test hypotheses related to the relationship between the variables of the search, which was based on a set of questions within the framework of the problem, Is there a role for positive psychosocial capital as an independent variable in supporting strategic entrepreneurship by its adopted standards as a dependent variable? , There is an impact of positive psychological capital as an independent variable in support of strategic entrepreneurship through its adopted standards as a dependent variable as well. The research reached the most important responses: It was found through the research results that the organizations sample the positive psychological capital available to the acceptable extent They have demonstrated that they have optimism, self-efficacy, flexibility and hope in the work. It was noted that optimism is predominant in the research sample through the results of the research. This shows that the working individuals have the optimism in work and the motivation for the work. The most important recommendations are: The need for organizations to be concerned with positive psychological capital because it is the main supporter of human resources and the reflection of the outstanding performance and guidance towards strategic leadership, the need to adopt risk taking Based on scientific foundations that will enhance the competitive position of the organization, which gives a push forward, involve the decision-making staff and hear their proposals that will give a clear picture of what is going on in the work, which in turn contributes to the effectiveness of strategic leadership in the Zmh, in order to achieve the strategic leadership of the organization should be motivated by interest risk and rapid response in the efforts to contribute to the achievement of excellence to complete tasks and goals to achieve leadership in the strategy of the organization.

The research aims to Show the importance of electronic surveillance a tool of control and internal control especially in organizations that have a large database and use of a computer , such as the card data ration base and update this daily as well as importance as method of control and control .

The reserch presents a model proposal for the program control electronic helps in the discovery of illegality data in the database.

The current competitive environment creates massive pressure on organizations in order to keep their administrative practices with current challenges they face, it will take continues change from organizations to stay competitive and satisfying customers' needs. Also it takes competitive workforce and adopting new and vital management techniques for all organizations. Therefore, employees are the main source that allow organizations to acquire the maximum of their limited resources. So attitudes and behaviors of employees are vital in competitive world environment.

This situation needs strategic leadership that could enhance social relationships within work, thus this study was conducted to explore practices of strategic leadership and its effect on social capital, this study was conducted within Directorate of Youth and Sport in Al-Najaf Governorate, a structural model was built between variables then relationships were tested, conclusions and recommendations were given.

The population size was 455 individuals, so required sample size was 209. Therefore, 250 questionnaires were distributed to employees of Directorate of Youth and Sport, 220 questionnaires were collected in which only 213 were valid for statistical analysis.

The study aims to identify the measurement and disclosure requirements of environmental information in the annual reports under IASs as well as examining the degree and nature of information disclosed in the annual reports of the sample companies. Due to the importance of environmental information in decision making regarding planning and drawing environmental objectives and policies to protect and support the environmental sustainability this study formulated an environmental disclosure model to measure the environmental effects of sample companies. The primary data were extracted from the annual reports of a sample consists of 21 manufacturing companies listed in the Iraq stock market covering 4 years from 2010 to 2013. The sample companies were chosen from environmentally sensitive industries such as mental, or chemicals. To measure the degree of environmental disclosure an index containing 18 items with 6 different sections has been created to cover all aspects of environmental performance the company.

The results indicate the environmental information disclosed by the sample companies are restricted and limited to the outputs of the uniform accounting system that generate accounts for energy consumption and inventory of wastes. The applications of environmental accounting have not received enough attention by Iraqi manufacturing companies because of the lack the culture of environmental protection in a business Iraqi environment. The results of this study present a theoretical framework to understand the nature of environmental accounting and reporting by providing a detailed overview of environmental accounting. In addition, the study suggests an environmental disclosure model applicable in Iraqi manufacturing companies under IASs to measure the environmental performance, including expanding the chart of accounting in a uniform accounting system to contain new accounting codes are 101- environmental assets, 201- environmental liabilities, 301- environmental expenses, and 401- environmental revenues.

This paper deals with the evaluation of the current accounting for the cost of capital , and various aspects of recent proposals for adjusting the accounting treatment of the cost of capital .

The paper starts with suggesting a frame of reference for the evaluation of accounting information . The relevance of information about the cost of capital to certain decisions related to the allocations and use of economic resources has been illustrated . Currently the need for adjusting the accounting treatment of the cost of capital has been emphasized . Professor Robert Anthony has introduced an integrated proposal in the direction . An analysis of that proposal and various counter arguments has led to the conclusion that such proposal , with certain refinement proposed in this paper may be defended on grounds of logic and practically . Consequently , it is an appropriate step on the road to improving the logical and practical validity of accounting information.