AL Ghary Journal of Economic and Administrative Sciences

The ration card system is the largest public distribution system in the world, as it includes Iraqis without regard to their special circumstances and living conditions. During the years in which this system was implemented (since September 1990), it has developed due to the accumulation of experience and expertise, but it currently faces a significant challenge through the rising voices calling for its reform and making it more targeted to the poor, and to become an important and effective tool in combating poverty in Iraq.

This study seeks to examine the relationship between household spending and the ration card system and to analyze the general trends of household spending on food and ration card items, in order to reveal their importance from the perspective of poverty analysis, and to diagnose the problems that a sudden or uncalculated increase in the card system may raise on the poverty situation in the country. This is done by using standard analysis to estimate the elasticities of spending demand and price elasticities of demand to show the extent of the impact of the distribution system on segments of society, especially the poor, who constitute 23% of the population according to estimates by the Ministry of Planning and Development Cooperation. The study also seeks to answer the central question, which is what is the impact of the increase in incomes on ration card goods.

In order to answer this question, the research was divided into several paragraphs, starting with a study of the historical background of the ration card system. In the second paragraph, poverty was analyzed in Iraq. The ration card was studied through a comparison between justice and high cost. In the fourth paragraph, reform attempts related to the ration card and possible scenarios were discussed. In the last paragraph, standard analysis was used to support the results reached in the descriptive framework. Finally, the research ended with a conclusion.

Economic and financial crises are a feature of the development movement in the global capitalist economy. The capitalist economy has been exposed to a number of crises throughout its development stages, but the forms of crises have varied, as have the mechanisms and tools of solutions, depending on the nature of the crisis and its causes.

A number of international variables have contributed since the end of World War II to the restructuring of global economies and markets, and the widespread emergence of the American economy as a center for attracting investments and attracting global economic surpluses, especially after the great development that occurred in the field of financial investments and the emergence of the financial economy and its dominance over the commodity economy, and the accompanying huge expansion in the movement of short-term capital (hot money), which seeks investment opportunities to reap high and rapid profits in global financial markets.

Neo-liberal calls have also spread to liberate markets from government restrictions and controls, and the trend of global economic organizations towards supporting these trends and spreading the economic policies of the International Monetary Fund and the World Bank, away from the real problems suffered by the global economy, and the American economy in particular.

In this context, the crises of the capitalist economy have tended to be financial crises rather than economic crises, but they have begun to threaten all other economic activities locally and globally, in light of the growing role of financial activities in a way that has far exceeded what the commodity economy and international trade movement need. The accumulation of factors of deviation and lack of discipline in financial investments has led to the emergence of a major financial crisis, which is the mortgage crisis that has swept the American economy since September 2008, and its repercussions have spread to many other economies.

Sustainable output growth with relatively stable inflation and exchange rates is an important component of any economic stabilization policy. In order to achieve this policy objective, there are two alternatives; monetary policy and fiscal policy. This paper investigates the relative importance of monetary and fiscal policies on non-oil real output growth, using an unconstrained structural vector autoregressive (SVAR) model, applying the St. Louis equation, calculating variance decompositions (VDCs) and instantaneous response function (IFC) for the period (2003-2011) quarterly data.

Allah the Almighty said in His Glorious Book: “And thus We have made you a just community that you will be witnesses over the people and the Messenger will be a witness over you.” Surah Al-Baqarah 143.

Linguistically, the middle means the moderate in everything, and the middle of something is in its middle, so it is a mediator, and the people have a mediator who mediates between them with truth and justice (Al-Mu’jam Al-Wajeez, 1426 AH: 668). Mr. Al-Shirazi interprets the Almighty’s saying “a just community” as meaning We have made you a community in a state of moderation that is not tainted by excess or deficiency in all aspects of its life, and the Qur’an confirms that the Islamic approach in all its dimensions is based on balance and moderation, and the Prophet’s (PBUH) testimony to the Muslims may be an indication of the example and role model because the martyrs should be from the most virtuous and best of people, and that the Muslim nation is an exemplary nation with its belief and approach in its work and application of the Islamic approach, as it testifies that a person is capable of being a man of religion and a man of the world (Al-Amthal, 1411 AH: 356), and this opinion is also adopted by Sheikh Mughniyah in his interpretation of the same noble verse where he says: “This sentence is an explanation of the Almighty’s saying: He guides whom He wills to a straight path, and the point of explanation is that God Almighty has bestowed guidance upon the followers of Muhammad (PBUH), and the most prominent manifestation of this guidance is that He made them moderate in religion, between excess, which is excess, and negligence, which is deficiency. This is from the perspective of belief. As for moderation in morals, He has combined for them in His teachings and directives the right of the soul and the right of the body, so there is no stingy spirituality or excessive materialism, but rather balance and equilibrium between them” (Al-Kashf, 1401 AH: 223).

The economy is the nerve of life.. This is what the scholars said, relying on the importance of the economy and its role in the movement of human society, because it is exactly like the nerves in the human body.

The nerves in the human body are the main engine and responsible for all movements and stillness, voluntary and involuntary. If a person suffers from nerve damage in his hand or leg, he will be paralyzed and unable to move. Because of the importance of the issue, God Almighty gave it the degree it deserves, as the true Islam, the Holy Quran, and the Noble Prophetic Sunnah came with a just economic system that guarantees happiness and well-being for humanity and human society in this world and the hereafter, through legislation, traditions, advice, duties, and prohibitions, which we see clearly in the Noble Verses and Noble Hadiths. There are many Hadiths after the verses that talk about sound economics and organizing the economic life of the Islamic society.

Total Quality (TQ) standards applications are a basic goal in higher education to provide high-quality educational service. Therefore, the aim of the research is to estimate the quality conformity rate in the Technical Administrative College / Baghdad as an applied model, as the checklist and gap analysis checklist were used for this purpose, and according to it, a set of results were reached, including: The quality conformity rate in the college reached 76% at a good level, and it is concerned with applying total quality standards in higher education, represented by (quality of faculty members, quality of study plans, quality of community service, quality of university facilities and amenities, quality of research, quality of educational programs, quality of performance evaluation, quality of funding, and quality of students). Based on that, a set of recommendations were presented.

The study aimed to determine the impact of empowerment in managing the marketing crisis. The study was conducted on a sample of workers in the handmade carpet factory in Hillah. The sample amounted to (30) workers, which represents the study community. Some statistical methods were used to test the study hypotheses. The results of the study showed that there were significant differences between workers towards the factors of empowerment of workers due to several reasons, including the differences in the culture of each organization and the type of activity it practices. The study concluded that the most important factors of empowerment in workers' practices are: effective communication, participation, and clarity of purpose, and that the least important in application are represented by teamwork, recognition, and appreciation. The study concluded with recommendations, the most important of which is that management should strive to achieve high levels of job satisfaction and that workers should feel that they are trustworthy, and that making mistakes is possible in certain cases.

Empowerment is a modern administrat strategy giving any organization big amount of flexibility to comply with internal and external customers' demands and to resolve their problems, and to reveal the hidden energies of all persons and workers to invest them in serving the organization 0the research aims at knowing the way of using the strategy of empowerment to reach the differentiation strategy . the research also concludes many recommendations representing by working according to the strategy of empowerment of workers to support their skills by training and encouragement and to put certain restrictions on imported cement to improve the national economy

The main challenges influencing the performance of the hospitals are shortage of funding especially third world countries. The situation in Iraqi hospitals is not on exception A study conducted by World health organization has revealed that most hospitals in the middle east suffer from poor management in financial affairs and human resources. We can get good medical service of high quality through analyzing the cost and specifying the actual requirements in human resources, equipments and financial allocation needed in Iraqi hospitals . This must be achieved through optimal modeling to these problems. We have utilize integer linear goal programming to develop a model for Al-yarmouk hospital for optimal resources utilization. . In this paper, a goal programming model was developed to obtain an optimal utilization of the available medical resources(human and equipments) in the emergency department in Al-yarmouk hospital according to model results a plan can be implemented to distribute the available resources in an optimal manner to achieve many goals

Corporate governance is not a goal in itself, but rather seeks to improve companies' performance and ensure that they obtain capital at a reasonable cost. There is a relationship between governance and the degree of economic performance of the company. Companies that enjoy good governance have good managers and good transparency and will inspire confidence in investors. The audit committee represents one of the axes on which good governance is based. The lack of an effective audit committee may achieve reform, but it will be limited, which imposes the need to strive to make efforts to activate the role of the audit committee in local joint-stock companies in a way that contributes to enhancing governance practices and their implementation mechanisms. This requires the efforts of many parties, most notably the Iraq Stock Exchange Commission and the Registrar of Companies to follow up on companies' commitment to the texts of the issued legislation related to the audit committee and review them for the purpose of activating them on the one hand, and on the other hand, the efforts of these parties, in addition to the Council for the Practice of the Profession of Monitoring and Auditing, to approve the proposed guide for the structure of the audit committee and its practices in Iraqi joint-stock companies, which is an important step to clarify the essence of the audit committee and enhance its role in implementing corporate governance.

In recent years, writings and research have spread and multiplied that address the subject of social accounting. Those interested in these researches and studies have tried to depict the basic features of the nature of social accounting on the one hand and to reach a general framework for it on the other hand. These efforts are still ongoing towards achieving this goal. The focus has been specifically on determining the nature of the social responsibility that the establishment bears first, because what cannot be precisely defined cannot be measured objectively and accurately, and therefore cannot be held accountable.

The researcher noted that social accounting is based on several basic concepts, perhaps the most important of which are social costs and benefits, in addition to other concepts represented by the concept of social responsibility that falls on the unit and the concept of social assets and industrial capital, etc.

Due to the importance of the concepts of social costs and benefits, the researcher tried to focus on them in terms of their nature and the basis for their measurement, as well as how to disclose them in the reports prepared by the unit.

Here, the problem of the research is represented in the lack of a specific concept for each of the cost and return and social, in addition to the difficulty of measurement that surrounds them because many of their elements cannot be subjected to monetary measurement, and the lack of agreement on how to disclose these costs and benefits in financial reports, so we find some who make descriptive disclosure or disclose costs and benefits in financial reports, and leave the benefits, and all of this is not in line with accounting principles and customs and what accountants are accustomed to, and therefore we find that all of these methods were not successful in the required manner. Therefore, the aim of the research is to review the most important opinions of researchers regarding measuring each of the social costs and benefits and disclosing them in the reports prepared by the unit, and discussing these opinions and trying to reach a clear vision on how to measure and disclose these costs and benefits. To achieve the aim of the research, the following hypothesis was put forward: "Looking with one eye at each of the social costs and benefits and other costs and revenues borne or achieved by the economic unit will not lead to an accurate measurement and comprehensive disclosure of these costs and benefits." The research included an explanation of the concept of social accounting and the most important areas that represent social obligations on the unit, in addition to the nature of each of the social costs and benefits and the foundations of the reports that the unit prepares for external and various parties.