Iraqi Journal for Administrative Sciences

The research aims to measure the degree of transparency in the disclosure of the Iraqi industrial companies listed market Iraq Securities and predict the future of these companies by relying on its future expectations and measure the impact of the degree of transparency in the disclosure of the industrial companies on the closure of the company shares and future prospects rates were determined nature of the relationship between research variables, whether positive or counterproductive, and the search results that the degree of transparency in the disclosure of these companies was weak and by 47% for non-disclosure of the research sample for most items S & P scale and through the Tobin measure's q were measured profitability and performance expected result it was 3.543, a high percentage for the period (2011-2014) was the relationship statistically between the degree of transparency in the disclosure and the outlook for corporate results were varying between positive and negative also been defining the relationship between the degree of transparency in the disclosure and closing prices on the one hand and on the other hand, the relationship between the closing prices and the outlook through the use of the correlation coefficient.

The purpose of the research is to test the effectiveness of organizational immune system functions at the airline have been test functions (perception, immune defense, stability of immune, immune memory, control) conducted on the sample induced Board workers and Council members and department heads and internal oversight body and a number of experts and advisers, targeted research to verify the effective functioning of the system functions and expected the findings will have completed an analysis and diagnosis of the effectiveness of each function, used non parametric statistical analysis tools, came up with the conclusion of the immune system is Organizational more vulnerable uncertainty. And most agree with the strategy of human resources information systems adopted in the company and a recommendation to move the company to build early warning systems and sensors for the company as long as they are affected by environmental uncertainty. We must reconsider the attraction and polarization strategy adopted.

The time driven-functions based technique is regarded as the most important modern techniques in the field of the cost and managerial accounting that in its application can economic units achieve the objective of adding value to the customer by providing products matched its functional performance with customer requirements and a low prices and high quality as wall as the possibility of using the Quality Function Deployment technique as a methodology supportive to the technique above.
Thus, the present research aims to study the two techniques above through the application in one of the State Company Factories for Textile Industries in Hilla that is the Najaf Factory for men clothes. To achieve this goal, the researcher was relied to apply the time driven- functions based costing technique on data that obtained through the medan cohabiting, while relied when the quality function deployment technique is applied on the questionnaire in order to inductive the views of customers who are dealing with the factory.
The research was reached among the most important conclusions of the Najaf Factory for men clothes as a sample to the research suffers from lack of any features for the application of time driven-functions based costing technique that with its application can economic units achieve the goal of adding value to the customer as well as the lack of impact of the application of the quality function deployment technique as a methodology supportive of this technique, so the most importance recommendations that the research reached it is to devote the sufficient attention to apply the two techniques above to its role in achieving this goal.

The objective of this research is to identify the role of impression Management in enhancing organizational citizenship behavior of a sample of the teaching staff in the four state colleges amounted to (121) of teaching and to achieve the goal of research and through access to research and foreign studies researcher adopted global standards for measuring research variables, as it has been relying on model (Bolino & Turnley:1999) to represent the dimensions of impression management(Self-promotion, ingratiation, exemplification, intimidation supplication,) was relying on the model (Dickinson: 2009) to represent the dimensions of organizational citizenship behavior (altruism, consciousness, courteous , civic virtue, sportsmanship) questionnaire has been used as a key tool for data collection. In order to reach the objectives of the research were formulated A set of assumptions that include test correlation between impression and dimensions of organizational citizenship behavior management dimensions and by using a number of appropriate statistical tools such as the mean and standard deviation and coefficient of simple correlation (Pearson) was test these hypotheses. In light of this it has been reached results that impression management had a significant role in organizational citizenship behavior among a sample search at colleges surveyed (at the macro level) and recommends to work to find some kind of convictions between the dimensions of impression management and organizational citizenship behavior for the purpose of finding a distinctive ethical culture as This conviction can achieve the best image when it is based on a true convictions from the presence of Top Management.

The objective of this research is to identify the role of impression Management in enhancing organizational citizenship behavior of a sample of the teaching staff in the four state colleges amounted to (121) of teaching and to achieve the goal of research and through access to research and foreign studies researcher adopted global standards for measuring research variables, as it has been relying on model (Bolino & Turnley:1999) to represent the dimensions of impression management(Self-promotion, ingratiation, exemplification, intimidation supplication,) was relying on the model (Dickinson: 2009) to represent the dimensions of organizational citizenship behavior (altruism, consciousness, courteous , civic virtue, sportsmanship) questionnaire has been used as a key tool for data collection. In order to reach the objectives of the research were formulated A set of assumptions that include test correlation between impression and dimensions of organizational citizenship behavior management dimensions and by using a number of appropriate statistical tools such as the mean and standard deviation and coefficient of simple correlation (Pearson) was test these hypotheses. In light of this it has been reached results that impression management had a significant role in organizational citizenship behavior among a sample search at colleges surveyed (at the macro level) and recommends to work to find some kind of convictions between the dimensions of impression management and organizational citizenship behavior for the purpose of finding a distinctive ethical culture as This conviction can achieve the best image when it is based on a true convictions from the presence of Top Management.

Integration Mechanism between SAIs to Reduction the Financial And Administrative Corruption in the Iraqi State Institutions.
Targeting research studying the reality of the work of the SAIs in Iraq and the extent of coordination between its efforts to curb corruption in the Iraqi state institutions that seemed clear from the authorities and bodies concerned with transparency international and local reports, the research aims to suggest a mechanism possible application it aims achieve a kind of integration and coordination between these multiple devices and to ensure the effective and efficient performance to curb the rampant corruption in state institutions, Through the study of the reality of Iraqi SAIs, The research found that the lack of a clear mechanism for coordination between SAIs led to the poor performance of these SAIs agencies in carrying out its functions to the fight against corruption , as well as not to include the relevant laws of a clear mechanism of coordination between SAIs and the ineffectiveness and weakness of each of provincial councils and offices of inspectors general in the fight against financial and administrative corruption on its role as defined constitutionally and legally.
The fight against corruption is no doubt require the concerted efforts of all of the judicial, legislative and regulatory bodies, and this will not be without a mechanism for effective coordination with each other to achieve the purpose of its existence, but the multiplicity of regulatory agencies without a clear mechanism for the coordination of the perpetrator of these devices makes them useless. The research provides a regulatory mechanism for regulatory agencies aim to achieve the integration of these devices work through effective coordination among themselves within the roadmap for the smooth flow of complaints of the complainant, The research reached a proposed mechanism of the organizational structure of the control devices and the coordination mechanism effectively with each other through a streamlined complaint from the actors complainant map through related devices , as well as integrate the offices of general inspectors with the audit and internal control departments in ministries and formations one device called the (internal Control and Inspection Department) FBSA) and associated ) and recommendation to amend Federal Board of Supreme Audit.

Under the growing of technical knowledge development include modern connection instrument which made as small village . Due to reasons , there was sharp increase fluctuation in economic ,policy and finance, accompanied with the beginning of the 20th century with made from investment environment represent risk factors around it (National and International) face clear threatening to investment activity of local investment because of the effect of high and low returns which the investor hops to obtain due to the acceptance of this risk.
Hence, it is necessary to understand these factors to face problems caused by these risks in general and try to make price for these risks in formal model to ensure and achieve what the investor want to obtain.
It is of importance to know the local capital asset price model (CAPM) which was still represent thinking conclusion about expiratory in risk processing in world form which faces investors individually or finance institutions when multiple risk factors were expanded and affect directly on investment activity and then on investment decision.
This study was conducted to assess on the locally and Internationally,….i.e. Policy, economic and finance (which included the differences in interest rates, exchange prices of currency , inflation states and country private factors and their roles as internal effective factors in the composition of price models which were local model (in their two models ..i.e. (one index or multiple index ) or world model (one index or multiple index) .
Detailed analysis was done to the above two models (local and international) on data that were obtained from international)on data that were obtained from studying samples included market for seven chosen countries of ten companies for each market on restrict looking conditions from the period of March, 2011 till April ,2015 , by using great of finance statistical analysis techniques.
The study was gained to number of conclusions; the most important of them is the presence of different price style components locally risks compared to internationally. The reason for the differences in price risks share resulted from the effect of environment conditions surrounding (Local and International) presented by locally and Internationally risk, this confirm the role of local and International factors in International shares risk price.
The study was concluded with a number of recommendations, the most important of them that Iraqi investor should do with real effort to consume any investment opportunity on local and international levels that he could pick up the efficient and right shares he could introduce to his portfolio with high additional returns with the least risks .

Expresses as banks, the backbone of the economy, his aorta, engine basis, and with the financial markets play a pivotal role in the financing of the rest of the economic sectors and effectiveness within the domestic economy. The simulation of the religion of Islam and consistent with the principles of the Chairperson had emerged from Islamic banks to fine-tune in content and details with the teachings of the religion in the area of finance and investment banking system and supporting the economy .Islamic banks are institutions to abide by all its work in accordance with the provisions of the Islamic Shariah and feature from the rest of the types of banks and multiple areas of funding or investment wording and does not deal with credit, limits the legitimate sales. Has widened the role of this type of banks in the economy is not at the level of the Islamic countries but extended to many Western countries, launched the Global banks develop branches of the Islamic Banking.
Now the Islamic banks rich scope and a center to attract many intellectuals and investors in the field of the financial and banking specifically, especially after its crises of the financial system in all its forms the latest global financial crisis (2007-2008).
The aim of this study to many of objectives, the most important of which is the evaluation of the efficiency performance of Islamic banks Iraq as a new experience in the financial arena Iraqi economic, assessing the efficiency and performance of some Islamic banks in the United Arab Emirates. Add to this the in-depth analysis of some of the performance indicators of the Chairperson and the measurement of their content, the study proceeds from the Major assumption the summarized the weakness of the efficiency of the performance of the banks and the Iraqi Islamic compared with their counterparts in the UAE, which emanate hypotheses multiple subnets.

We had to search the financial markets of China and represents the goal of research is to diagnose the main mouthpiece of the financial market performance indicators, and to identify the relevant variables, the performance of financial markets, as well as detect effects that variables of b (the exchange rate, interest rate, money supply) as independent variables in the most important financial market performance indicators for China and is the (market value of shares traded, shares traded turnover, Shanghai index and Shenzhen index) during the period (2003-2014). And its impact on stock prices in the financial markets in China. Came study shows everything related to the variables of the market value of shares traded, shares traded turnover, Shanghai index and Shenzhen index) and its impact on stock prices in the financial markets in China. . As through the standard analysis note that more variables impact on stock prices in the financial markets of China are the foreign exchange rate and money supply, where their influence appears on the market value of traded and traded turnover of shares, the more factors that affect the index SHANGHAI and index SHENZHEN two foreign exchange rate and interest rate.

The approach of woman working is not state-specific, but is present in the world as a whole, despite the accompanying this issue in Iraq from the specificities of historical roots and different social and economic van to the problem characteristics it shares with the whole world.
The Research trying to study the economic conditions of Iraqi working women in the age group between (15-64) years, which represents the working age and the level of Iraq's provinces and bug level environment (urban, rural) in an attempt to uncover the reasons for the faltering process to empower women economically by identifying the factors influencing women's ability to work, where it was used data scan network know Iraq who carried out in 2011 by the Central Bureau of Statistics and Information Technology, which was adopted in this research as a sample cluster size (29.587) thousand families are females of working age, including the proportion (50.3%) and by (51 828) thousand Female, The data were analyzed by bag statistical programs ready (SPSS VERSION 20) to get to the economic and social variables with the greatest impact on the standard of living of women using the two methods of statistical tools in the field of data analysis multivariate which cluster analysis and factor analysis.
The percentage of women working to (13.2%) at the level of Iraq and (11%) in urban areas and (14%) in rural areas with high proportion of women in paid employment in urban areas to (9%) and increase the percentage of women working in their families without pay to (11%) in rural areas, and increase the percentage of unmarried widows of up to (9%) at the level of Iraq and the urban environment and (8%) in rural areas.Also, the province of DhiQar, and at the level of the environment (urban, rural) represents the lowest spending rate for women, while the provinces of Arbil and Sulaymaniyah represent the highest rate of women and spending on the environment (urban, rural).
Results showed global that there are six factors moral control variables seventeen placed Find the level of Iraq and at the level of urban environment also that there are five factors significant other at the level of environment countryside, where the variables (labor cases) have had the greatest impact in the formation of first factor on the level of Iraq and the level of the environment (urban, rural).

This study was born to measure the impact of the admissibility of the results of accounting information systems computerized among investors and potential customers who are trading accounting data through the financial statements of the economic units, and through review and explore reality in terms of the availability of quality specifications, and provide the ability and the means available to meet the needs and desires of the users of financial reports, and the extent of the keeping up with the technological developments in order to promote a clear vision of dimensions in the evaluation of telecom systems and thus breeding out the contentment and make appropriate recommendations, and through a review of scientific research in this field was the formulation of a model study variables and hypotheses and the identification and resolution organization.
Overall analysis and interpretation of the results was centered in the following:
1) the availability of qualitative characteristics in computerized accounting information systems, but to varying degrees,
2) the availability of an item to keep pace with development, efficiency and practical experience with programming companies,
3) There is a great relationship between the availability of quality properties in computerized accounting information systems and the ability of these computerized systems to meet the needs and desires of the users of the results of those systems,
4) The above does not prevent the existence of disparities and differences between computerized information systems in terms of the availability of the same specifications and technical characteristics and performance today is governed by market supply and customer demand.
At handed recent study concluded that a set of recommendations that will reflect the dimensions of the impact on investment decisions, information systems, accounting computerized or words technician more accurate for the purposes of the study, it increased controls increases the reliability of accounting information, which represents the output of accounting information system users have lists and financial data, as well as for another package that will improve the computerized accounting information systems on the levels of production, marketing, development, change, implementation and follow-up, in order to carry users of financial reports to investors, especially whom to trust the results of the accounting software and delivery the healthy work with their outputs.