AL Ghary Journal of Economic and Administrative Sciences

The agrarian sector (in both sides the vegetal and zoological) in Iraq suffers from inability for providing the requirements of the continuous increase of population growth, minimizing its contribution in GDP ,in addition to the local, regional and international changes ,that leads to increase the import of several agrarian products. So there must be more thinking by the several Ararian Bodies for the association of private sector, effectively ,beside the public sector .Many World countries, especially , the developing countries such as Iraq had interested on public sector , then had changed their policies to work private sector as a part of economic reform. Beside the private agrarian sector in Iraq had stayed many limits in spite of its relatively association in processes of production ,marketing ,credit ,export and investment ,which can depend on evaluation assessment .After 1987 , Iraq tried to change many public institutions to private sector , according to the sale and leasing Law No. 32 in 1986 through its grand the taxes exempts and wide credit facilities .Because of increasing deficit of general budget to 51% ,94% ,84.5% for the years 1982 ,1990 and 1999 respectively ,reduction of financial allowances for the agrarian projects , the government had compelled to :issue money to satisfy this deficit ,restoration to the private sector as a source of finance , to establish financial securities markets , in which associated 192 listed companies in 2006 (from them 22 agrarian companies ) . Changing process from public to private sector suffered from the velocity and un slowness, especially 74 projects were soled in only three years (1987 – 1990). This leaded to appearance more problems through the process of sale. The financial analysis of the private agriculture sector refers to the ability for achieving the profits. .Search consists of four themes. First theme discusses the theoretical aspect for changing process(i . e. privatization ) for chosen developing countries .Second theme explains the privatization in Iraqis agrarian sector. Third theme analyses some indexes as profit ratio for some agrarian companies and its invested role for achieving profits ,the return on assets ,liabilities and equity for the average period 2000 -2002 and its comparison with 2003 and average period 2004 -2006.While the fourth theme discusses the acceptation or rejection of the private agrarian sector in Iraq .As acceptance of hypothesis which said the necessary of association of private agrarian sector beside the public sector. In the end of research there were conclusions and recommendations.

Abstract:
This study is based in achievement of its goals on time-series analysis for the
period (2000-2013) and through the use of statistical methods and appropriate
standard, where results showed that the time series under study is stable at levels
but stable when taking the first difference her using the unit root tests , the results
of the co-integration tests also showed Engel and Granger existence of
equilibrium long-run relationship between GDP and oil prices, has been the
speed of adjustment disruption of the estimated model is estimated at 16.68% per
year. Data analysis and results were extracted through the use of software
Eviews7.

AbstractThis research aims to measure the efficiency of investments in shares of companies listed in the Iraq Stock Exchange (ISX). To achieve this, the researcher using the Capital Asset Pricing Model CAPM based on the potential expectations of returns and risk on the shares of listed companies and the strength of the relationship and the interdependence between them.The research found a set of conclusions, the most important there is a direct positive relationship between risk and return on investments in shares of listed companies in the Iraq Stock Exchange, as well as there are other factors that affect stock prices in this market, and in the light of these findings, we have provided some recommendations and proposals that can be contribute to developing the work of the Iraqi Stock Exchange.

Abstract :
In spite of the long decades of wars , adventures and security , economic and
political instability , the natural resources are luxurious in Iraq .Also , the strategic
geographical position and the cultural ,historical and civilized state give Iraq
massive abilities to economic growth and development . The war of 2003 has had a
passive effect on what have remained of Iraqi economic elements in its productive
and service sides where the three wars have destroyed the infrastructures represented
by energy sources, channels of communication and productive and service sectors .
These reasons make the Iraqi economics following the economic openness policy
(i.e. the open door ) to achieve high level of economic growth and contract direct
foreign investment to repair what have been destroyed by wars and socialist path of
previous system to reach an accepted level of economic prosperity through
increasing work chances and contracting the size of unemployment and poverty .
Finally , it is possible to say that economic openness have a motivated characteristic
for economic growth and supported attracting characteristics for foreign investment .
But the application of this policy in Iraq have led to adverse consequences on social
values where these consequences are as a bomb in the face of economic
development efforts , so the problem of social differentiation has increased and the
produced work has wasted in addition to the prevalence of consumption
sluggishness and reliance culture . Although this policy is considered as a necessary
evil in these political and economic conditions in Iraq .

Abstract
The goal of the economic development process of the elimination Of the causes of
underdevelopment and the reduction of Unemployment,A radical change in the community,By
improving Citizens to achieve their Hopes of a decent life in accordance with Health, education
and social Standards.After I finished many heavy Government intervention in Economic life
strategies countries,and the Concomitant administrative Procedures for the public sectorin order
to Influence a simple, Government intervention on the economic Sectors of the state,Which
Led to many cons in these strategies, has Had a direct impact on the Incidence and socioeconomic
and political Changes in these countries Have implemented these strategies in the
Wake of the political Independence of those countries, including Iraq.Challenges facing the
Iraqi economy because of the wrong economic policies has begun, and You do not specify the
errors and structural Imbalances various economic Sectors,As the decline in oil prices has
Caused a significant decline in Financial returns, leaving raised in Development plans for Iraq,
has Economic sanctions on Iraq have Contributed to the deepening of the Failure of the Iraqi
economy,Which led to the obstruction of the Development process because of the Failure of
economic, performance Indicators of economic sectors, and The prevalence of the phenomenon
Of unemployment and inflation and Economic and financial corruption.As well as the
deterioration of the Security situation after the fall of the Former regime and until now. All This
has led to increased challenges and Multiplicity, which has a Negative impact on the Iraqi
economy in various Economic sectors. The Iraqi economy of the renter economies must Employ
of oil resources in Building a strong economy leads to a Continuous increase in operating And
the ability to various economic Sectors in the increase of production And not rely on the oil
sector, as well As relying on the overall planning In the various economic sectors. This is What
leads to addressing the Challenges in order to achieve the objectives Of economic development
In Iraq.

Abstruct
This study deals with the tourist culture and body language . it displays and analysize
the formal and quality of the salse man . This study built on an essential idea, which is the
human communication doesnot stop at the spoken words boun daries, but it over take them
to include the body movements and its organs such as the face ,eyes other parts and the
general shape of the body .
The human movements such as , Suture, frown, smile, and the rest of other organs
movements, all represent the tool that help to trans form the meanings to others and effect in
them highly . Its importance is in its ability to translate the inner feelings and show them on
the external body organs with out the human control in many times, which form an
important factor in human communication and advancing the working person and the
society as whole with the tourist culture and show agreat picture to the coming tourist and
analysis the previous subject in the tourist management in Al-najaf governorate.
The management means every thing related to produce and marketing the tourist service
and the humand and financial resources and how me support it through the tourist culture
and body language .
The first chapter deals with the scientific hypo the sises and previous studies .
The second chapter is about the tourist culture , its concept and its importance and how
me develop it . also , every thing that related to the body language and its details . it started
with the face and its divisions and the other body parts .

Abstract
The subject of liquidity and profitability of the topics for which she received and still
considerable attention by researchers and writers to find the nature of the relationship and how
to achieve a balance between them special and they promise to the primary goal of each bank as
well as the safety goal to form a triangle of three poles and that no bank can be indispensable or
any pole from it.
The main idea of research evaluates liquidity in US banks JP Morgan Chase & Co, Bank of
America and the statement of the effect of liquidity three Indicators that were used in bank
profitability, especially after been chosen two banks have a long history in the banking business
and has the experience and practice give importance in the study of liquidity and evaluated in
accordance with the indicators contribute to the knowledge of the most important key points
that underlying both banks and know the degree of impact profitability after it was adopted
indicators of profitability tried by researchers find likened the relationship and influence
according to the methods of statistical used to achieve the goals of the research hypothesis,
especially after it was formulating a hypothesis to prove it. Were analyzed these indicators and
then tested by a test F, P-Value statement impact through the coefficient of determination R2
using Analysis Of Variance ANOVA and concluded the researchers that there is a significant
effect of the indicators of bank liquidity on profitability and based on which was rejected the
null hypothesis and accept the alternative hypothesis.
The most important thing recommended by the researchers on the need to set up other studies
at the international level and using indicators advanced financial concepts such as contracts
derivatives and the use of corporate governance and social responsibility concepts and others in
order to illustrate the vision of the Iraqi banks on the approach taken in the preparation of
balance and services that submit them, in order to keep abreast of developments in these banks
to promote the reality banking which, similar to their one hand, and achieve comprehensive
development in all areas of the country on the other hand to achieve the overall benefit.

Abstract
Based on current research on the variables interact with each other to form the
framework of intellectual and philosophical research and two (processes of knowledge
management and operational decisions) has launched search of a problem expressed by a
number of already receiving inquiries were targeted by answering the elucidation
philosophy theory for these two variables being the subjects of modern Iraqi environment
and then diagnose relationship, formed the research sample of the General Company for
batteries, which rely in their work and knowledge management, which is expected as soon
as possible to the organizations knowledge to apply to operational decisions have been
identified sample of (30) View from those at the organizational level I and II in that
company have been used questionnaire study, the main tool in the collection of data and
information was adopted statistical program (SPSS) in analyzing the responses and
concluded a number of research results, most notably the following:
1- Knowledge Management Organization gives several options to solve the problems
faced as well as providing support and support to give the organization a competitive
advantage and having a direct role of the organization can identify the nature of operational
decisions that adopt it.
2- Use of the Organization of the knowledge management processes will reduce the
time and effort and cost incurred by the organization as a result of data collection,
processing and converted into information.
3- Determine the Organization of the resolutions adopted by the processes that enable
them to give appropriate priorities of those decisions in accordance with both the
importance which the Organization can achieve its goals in the field of operations
management.

Abstract
The purpose of this research is to investigate the relationships among
resilience engineering, engineering leadership, and safety performance in a new
Al-Kufa cement factory. The importance of research is coming from a rare of
studies that investigated the relationships among variables of current research.
Furthermore, the current research trays to discover a reality problem, which has a
significant effect on Iraqi manufacturing sector. Based on the random sampling,
(300) questionnaires were distributed to employees working in a new Al-Kufa
cement factory. Only (225) questionnaires were returned into a response rate of
(75%). Out of which (208) questionnaires were usable resulting into a response
rate of (92%). The theoretical results show the knowledge gap related to
identification the nature of the relationships variables of current research. The
practical results show of affect relationship between research variables. The
direct relationship between engineering leadership and safety performance.

Abstract:
Find sought to determine the role of benchmarking in the evaluation of the
performance of banking services (in the case of the United Bank for Investment and
the Bank of Babylon) study. Center questionably that ((How can reference for
comparison of achieving better performance in the banks?) And more specifically
trying to answer the following questions which make up the problem of the research
for the purpose of achieving the objectives of the research were the model
determines the nature of the indicators developed in a comparison of the search
mode (the rate of return on assets, the rate of return on equity, the rate of return on
the funds available, the rate of return on deposits, debt ratio) and to test the validity
of these assumptions relating to research data was related to the ratio indicators
developed to study the collection as well as personal interviews and observation
field and annual reports of the two banks (sample) for the years (2008 - to 2012) The
data were analyzed using the above indicators, was access to a set of conclusions the
most important variation indicators between banker United Investment and Babylon
as a result of the application of United Bank for comparison of reference and not to
be applied in some of the indicators in the Bank of Babylon, as well as the
contribution of benchmarking, and the following recommendations the need for
continued United Bank to invest in benchmarking application and do Babylon
conducted a benchmarking to improve performance as well as some of the indicators
that showed weakness in their results at the bank.

Abstract
This Research aimed at determining the Impact of Talent Management Process
on the Entrepreneurial Organizations for Iraqi Organizations. For this purpose the
researcher has depended on the dimensions (Process) of Talent Management
(Talent Recruitment, Talent Selecting, Talent Development, and Retention the
Talent) according to (Phillips,2009:10). The dimensions of Entrepreneurial
Organizations (Autonomy, Innovativeness, Proactiveness & Risk Taking) that
have been used according to(Dess,etal,2008:434). The Korek Company for
Communications has been chosen to verify this Research via a questionnaire
used (30) individuals of the managers of the company, in addition to personal
interviews. The Spearman connection factor and the (t) test to recognize the
identity of this relation, and the (F) test to determine the identity of the regression
equation, also the (R2) has been used to explain the degree of the influence of the
independent variable in the dependent variable. Some of the most important
conclusions the study arrived at are that Talent Management Process have active
role on Arriving Organization to Entrepreneurship.

Abstract
This study aims to evaluate the role of Activity Based Costing (ABC) in
managing the environmental costs. The study includes a case study of existing
accounting practices in the State Company for Rubber and Tires Industries in
Najaf to show whether the activity based costing method can estimate the
environmental costs of the final products more accurately than the traditional
systems do. The findings indicate that the existing accounting system of the
sample company can’t show the environmental costs separately, and then can’t
provide comprehensive information on environmental costs to meet the
environmental management decision-making needs. In addition, it includes the
environmental cost into manufacturing costs, which leads to distort the actual
product costs and leads to make wrong decisions. Therefore, using an activity
based costing can solve the problem of environmental cost evaluation by
improving the allocation process of environmental costs in order to reflect the
true product costs. The results also indicate that application of activity based
costing ABC in Iraqi manufacturing companies can provide useful information
for use in environmental management system and help managers incorporate
environmental costs into their decision making processes.

Abstract
The study aimed to show the extent of the impact of the ethical dimensions of external auditing on users of financial reports in Najaf Governorate and to identify the most important factors that enhance confidence in audited financial statements.

To achieve the study objective, the researcher used previous studies that dealt with the ethical aspect of auditing, in addition to reviewing books and other sources related to the research topic, in addition to conducting a field study by conducting personal interviews with those at the decision-making level and learning about their opinions on the work of external auditors from the private sector.

A questionnaire was also prepared and distributed to the beneficiaries of the auditor service in Najaf Governorate, namely: bank employees, employees of the Tax Authority, private companies, and a sample of governmental bodies and organizations.
The study concluded that there is a correlation between the ethical and social dimensions of trust in financial statements users, where the correlation was positive, reaching 63.8%, which strengthens the validity of the hypothesis.

The researcher finally proposed a set of recommendations that would encourage auditors to adhere to professional ethics.

Auditing offices should choose assistants who have a sufficient degree of qualification and keep pace with modern developments in the profession.

The auditor should supervise his assistants and prepare a policy to direct, supervise and follow up on their work at all levels until there is reasonable conviction that the work accomplished is done with appropriate quality standards.
Professional organizations and associations should search for new means to control professional ethics, as well as develop and amend the current auditing and international accounting standards in a way that reduces the many opportunities that enable manipulators to exploit them in an unlawful manner, or in other words, develop or create a constitution for the performance and ethics of the profession.

The impact of the intellectual capital in the organization transparency
(Analytical study for Opinions a sample of faculty members in the College of
Agriculture - University of Kufa)
A.M. Dhrgam Ali Muslim AL-Ameedy
dhrgamali52@yahoo.com
Abstract
The research aims to identify the role that could be played by intellectual capital
in achieving organizational transparency in order to invest the means available to
the organizations to improve and develop its performance, it has been selected
the Faculty of Agriculture- University of Kufa as a field of research and included
a (37) samples of faculty members in College, and we chose four components to
for the measur of the independent variable intellectual capital, a (human capital,
structural capital, social capital, relational capital) while research depend on the
four dimensions to measure the organizational transparency variable adopted a
(leadership, information, employee sharing , contact) and The research found a
set of conclusions in the light of the results, which indicated that intellectual
capital is one of the important and influential tools in achieving transparency
Control starting in the performance of organizations, and The research
recommended a set of recommendations including the need to the attention of
organizations career cadre and work to sharing them and consulted in the process
of decision-making in order to maximize the intellectual her money to get to
work in full transparency.