AL Ghary Journal of Economic and Administrative Sciences

Oil is one of the most valuable natural resources in the world, so some people call it black gold, but it might be better to describe it as the lifeblood. Oil is one of the most influential economic factors in Iraq's future growth. Iraq is one of the most important oil exporting regions due to its large reserves, as oil in Iraq ranks third in terms of global reserves, as its proven reserves are estimated at about 115 billion barrels, with oil accounting for 10% of the total global reserves. Controlling this amount of reserves means controlling and dominating oil prices, and influencing OPEC policies, as it can control the volume of global oil production by doubling the volume of Iraqi production.

The main objective of this paper is to examine statistically the causal relationship
between government expenditure and gross domestic product in Iraq over the period
1975-2010. The study applies recent developments in time-series analysis to test
statistical characteristics of both variables. The stationary and co integration tests
indicate that government expenditure and GDP are first-difference stationary and co
integrated. The Granger causality statistical results provide some evidence of a
unidirectional causation running from gross domestic product to government
expenditure in Iraq over the period of (1975-2010) .

The government of companies is considered one of modern concepts which appeared in
the last decade of twentieth century. Lately ,it is interested by many advanced and
undeveloped counties as a result of many cases of administrative and financial failure that
many great companies in Us and east of Asia have faced . So work should include
mechanisms and systems which enable to control between bearers of companies shares and its
administrative committee besides ensuring the rights of all parties that deal with the company
and affected by its activity and practices and practices and this is known (Government of
Companies)
The current research aims to know the concept of government of companies and the
importance of its application safely in the companies which want investment in Iraq in order
to ensure a specific level of publicity and diaphaneity in financial information they are
published and clearness and accuracy in financial bills .
This research also aims to present a fair system for transferring and exchanging
information between the company's administration and investors and that leads to support the
confidence and keeping the interests of all parties.
The research is concluded to present tow groups of recommendations which are :-
Observing authorities in Iraq such as ministry of trade and supervised associations on
financial markets should attempt to find out the mechanisms and suitable rules to protect the
little contributors and investors and it should also do some changes on the law of companies
No.(21) and uniformed account system and to review some of its items that harmony with the
principles of government of companies and international criteria.

The current research aims to test the effect of the mediating variable customer satisfaction on the relationship between service quality and customer loyalty, and seeks to demonstrate its effect in enhancing customer loyalty. The data was collected using a questionnaire as a basic tool after the study community of (860) customers who have dealt with Babylon National Bank / Najaf Branch for more than a year and are still continuing, was taken to express their opinion accurately about the quality of service, satisfaction and loyalty based on their experience in dealing with the bank. After that, a random sample of (440) was selected from them, and (412) were adopted for statistical analysis. The results showed a significant relationship between service quality and customer loyalty. The results also indicated the effect of customer satisfaction dimensions on the relationship between service quality and customer loyalty. Based on these results, a number of conclusions were formulated, including the research sample's realization that the quality of service was not at the required level from the customers' point of view. As it did not enhance their loyalty to the services of the research sample bank, and it is preferable to pay attention to customer satisfaction because its role is reflected in customer loyalty. The most important recommendations are the necessity of paying attention to adopting the quality of services provided to customers so that the bank is able to compete with other banks now and in the future by knowing the opinions of customers using, for example, a questionnaire or conducting research studies or seeking the assistance of specialists with the aim of providing consultations in order to achieve the quality of services for the bank.

The orientation toward studying Touristic training programs is one of the modern
basic approach in hotel : industry , which other strategic approaches connected to it .
These represent the orientation toward high level of services to the guests , doe to
specialized training programs .
The data collected from (24) managers in the four hotels sample the analysis of results
improved that there were relative acceptance to the research hypothesis .the research
concluded to record number of recommendations for benefit of development of
specialized staff to improve the service of five stars hotels .

The subject of performance evaluation is of great importance for any economic establishment, regardless of the type of its activity, especially in light of the great and continuous competition between organizations in the business world to obtain the largest possible market share, which in turn leads to achieving large profits that will certainly be reflected in the wealth of the project owners.

On the other hand, the subject of performance evaluation of Iraqi companies is of great importance in light of the economic transformations that have occurred in Iraq during the last decade, and the economic openness that the country has witnessed, which has provided these companies with new opportunities that were not available in the past, which will certainly be reflected in the financial results of the companies, which has added another dimension to the evaluation of Iraqi companies.

Hence, the performance evaluation process has acquired an additional dimension that is more important for Iraqi companies, as standing on the status of these companies and evaluating it represents one of the important things that the Iraqi investor must do in order to put his money in the optimal investment based on a sound performance evaluation.

Therefore, the purpose of this research is to verify the performance of Iraqi companies listed in the Iraq Stock Exchange and to identify whether this performance differs according to the economic sector in which the company operates using the averages method and the ANOVA analysis method using the SPSS statistical program for a period of three years from 2008 to 2010.

This study was divided into five sections, where the second section dealt with the literature of the study by addressing the nature and importance of performance evaluation and previous studies related to performance evaluation, while the third section was devoted to the methodology that was addressed by defining the importance of the research, its problem, its model, defining its variables and hypotheses, and the research community and sample. As for the fourth section, it was devoted to analyzing the results, while the conclusions occupied the last section (the fifth).

The topics of poverty and sustainable development are topics that gain special importance at the global and local levels, as they are automatically linked to each other and are focused on the standard of living of the human element and how to provide the necessary requirements to raise this standard of living and improve it permanently.

In order for an individual to live a dignified life, he must have all the opportunities that guarantee the continuity of his life in light of the political, economic, social and environmental conditions surrounding him, because it is obvious that if there is any decline or deterioration in these conditions, it will inevitably be reflected in one way or another on the reality of his life and in a direction in which the negatives emerge to overwhelm and threaten the continuity of human life.

The Iraqi person (and all other peoples on the globe) has the right to obtain opportunities that guarantee him the dignity of his life regardless of the different circumstances surrounding him that were created by several justifications that he has no control over. Especially since he lives in a country that has special advantages and abundant blessings that God Almighty has bestowed upon him, so it was the right of the people of the country to enjoy these blessings that are supposed to secure their lives and the lives of future generations after them.

The truth that cannot be hidden from anyone is that the Iraqi economy suffers from a number of problems created by the circumstances it has gone through in its contemporary history, and among these problems is the phenomenon of poverty that has been and continues to weaken the body of this economy, threatening future generations in a frightening way

Fiscal policy is characterized by its great impact on economic activity, as it has intertwined relationships with other economic policies, and therefore countries adopt fiscal policy through its tools to achieve stability in their economies, in which fiscal policy has occupied an important position, whether in terms of being a method for managing national economies, or in terms of modern economic research and studies.

As for the Iraqi economy, it has received the attention of many economists and researchers due to the various circumstances it has gone through. Its economy has suffered from structural and economic imbalances, especially in the last century. This has led to a decline in economic performance in general, an increase in the budget deficit, and high rates of inflation and unemployment, which has led to a move towards a more effective policy that can influence monetary variables, in addition to achieving consistency between it and other policies, especially monetary policy, to reach the optimal solution to influence macroeconomic variables. Therefore, fiscal policy, through its tools, constitutes a system for economic stability, and this represents support for the progress of this policy and strengthening the strength of the Iraqi national economy in the context of the major challenges it faces internally and externally.

This study aims to identify the most important developments in fiscal policy in the Iraqi economy, and to evaluate its effects descriptively and quantitatively on the money supply variable to achieve economic and social stability.

This study is based on the hypothesis that fiscal policy in Iraq has an impact on monetary variables in general, including the money supply variable, and this impact produces different results in terms of positivity or negativity on the economy as a whole, according to the different circumstances that the local economy is going through.

In line with the study's objective and hypothesis, it was divided into five main paragraphs in addition to the introduction and conclusion, which represented the research results and its various recommendations. The study relied on many Arab and foreign sources and references, in addition to various periodicals

bstract
This research aims at studying the relation between fair value and Financial Performance
Indications to achieve a number of aims such as :-
1- Throw light on the problems of the measurement that depends on the historic cost as it
paves the way towards the method of the fair value in the accounting measurement.
2-Give a general definition for fair value in the accounting via analyzing the theoretical
aspects that relates the subject and the scientific bases on which the relating accounting
treatment depend.
3- Relation Analysis Between using Fair value & Performance Financial Ratios
The study problem is summarized in that the economic and financial variables and
changes that the business witnessed had affected, negatively, the real measurement and the
accounting disclosure due to the nonsufficient application of the historic cost method
depending on the prices change phenomena, hence the study problem is to find another
method of measurement to be the comparative modern method of fair value rather than the
historic cost method.
The study concluded the following :-
1-The fair value accounting of the financial estates has an essential effect on Financial
Performance Indications .
2- Depending the fair value accounting standards makes the financial data an important
instruments for management to evaluate the Financial Performance Indications within an
economic futuristic due to the relation of these indications with the present and future rather
than the past.
Hence the study recommend adopting the fair value accounting as a base for the
measurement and disclosure Accounting in the supplementary disclosure to prepare the
financial reports with high quality and to fulfill the international accounting standards
requirements , so applying the fair value accounting is a basic requirement to establish a stock
market that can attract the local and foreign investments.