magazine of college Administration&Economics for economic & administration & financial studies

The impact of fluctuations in oil prices in the financing of the general budget for the period (2003-2014) and the extent of the link between them, as the Saudi economy, the budget is closely linked to prices of global crude oil, which confirms the existence of a direct correlation between where increasing public budget increased prices and reduced the signal decreases in order to adopt the budget of the country heavily on unilaterally source (oil) to get a large portion of overall revenues have reached a researcher to several conclusions, including that oil revenues are the foundation of the specified public expenditure, which was characterized by imbalances as a result of the focus on the running costs of more than investment expenditure, this reflects the consumer nature of both countries and that oil exports occupied the largest proportion of total exports Alsaudih. ovi light of these results has been reached for a number of recommendations, including the need to diversify sources of revenue (non-oil) and then by raising tax awareness among citizens, raising the efficiency of tax systems in the sample country as recommended by the researcher, the need providing appropriate investment environment to activate the role of investment expenditure in all areas of production, leading to the diversification of the productive base.

The Iraqi financial markets of emerging markets, which is almost to be impact non-existent on the relative financial markets that the region's economic activity because of the weakness of the banking system as well as monetary policies in support of the movement of the market, economy Iraqi yield economy does not have sufficient capacity to withstand the shocks so that when the shock occurred soon shows the impact in all economic sectors and from here tried to search to find the extent of the shock effect of cash of money supply (M1) and its impact on the stock market for the period (2009-2015) quarterly data, and based on that premise that the shock of cash have a strong and effective impact on the stock market in the long the long.
The research found that the monetary shock has an effective impact on the long-term on the market index, which reflects the performance of the financial market and the efficiency in general, in terms of diminished role of monetary shock on the financial performance indicators in the Jordanian market due to monetary adjustment and financial policies braking

Financial development plays vital role in channelling financial resources toward highly productive and efficient investment opportunities.
This paper examined the potential effect of the Iraqi financial sector development on economic growth using annual data for the period 1970-2015. We applied principle component analysis to aggregate the financial development indicators in Iraq. VECM estimator applied after the data are examined for unit root order, and the existence of co-integration among model variables.

The study aimed to clarify the economic effects of the Iraqi dinar exchange fluctuations in economic growth rates during the period (1990-2015), and to determine the direction of these effects and the nature of their impact on the economy, The economy, like all developing countries exposed to many of the economic imbalances and even more sharply since the early nineties and until now, which led to the loss of the factors of economic stability, and then the absence of an enabling environment for economic growth, due to wars and blockades Iraq experieuced, the weakness of domestic resource mobilization, and the increased reliance on external financing, in addition to the external debt problem. However these are the wrong economic decisions which had an influential role in most of the distortions and crises the economy suffers from, Thus the importance of the study lies in the role that could be played by the exchange rate in effect on economic growth rates in Iraq and the advancement to overcome the problems.

We tried in this research to discover the nature of the correlation between the money supply and inflation through the interpretation of the behavior of the components of the money supply and its relationship with the phenomenon of inflation, as well as insertion the demand for money variable, and we found that changes in the money supply do not cause changes in inflation rates and, by contrast, changes in the general level of prices does not also cause changes in the money supply in Iraqi economy for the period (1990-2014).
We believe that the most fundamental issue is not what provided the money supply of information to learn about the inflationary behavior, but can We influence the inflation by economic policy tools and how? Even if we prove that the money supply, by Its simultaneous and time lag effects, is the specific basis for inflation, does the monetary authority have tools to controlled it ? Knowing that financing government spending is dominated heavily on money creation mechanism in Iraq.

The rapid and continuous development in all areas of life is the dominant feature of the modern era. Although these developments and their motives are intended to meet the growing human needs, they have created clear negative effects on social and environmental fields such as pollution, noise and high temperatures. Environmental auditing is the starting point for the establishment of a correct environmental policy through the proper handling of the waste of the production process, which called on environmental organizations to hold seminars
The Administration & Economic College Journal
For Economics & Administration & Financial Studies
Vol. 9,N.4, PP. 611-198
ISSN PRINT 2312-7813
ISSN ONLINE 2313-1012
مجلة كلية الإدارة والاقتصاد للدراسات الاقتصادية
والإدارية والمالية
المجلد 9 ، العدد 4 ، 2017 ص ص 198 - 161
162
and conferences to raise awareness of environmental damage, as well as the development of laws, regulations and legislation with a view to achieving In addition, the concept of sustainable development, which seeks to achieve the welfare of the community without harming the environment and its resources, not to mention the environment as a common property between current and future generations.
The aim of the research is to go into environmental auditing as one of the means to achieve sustainable development through the reasons that called for attention to environmental auditing, the establishment of an
environmental audit mechanism and how to use environmental auditing to achieve sustainable development. In order to achieve the research General Company for Textile Industries - Hilla, and the research reached a set of conclusions, most notably that sustainable development is As well as the role of environmental auditing, not only to assess the environmental situation during the audit process, but also to provide the necessary solutions to the needs of the community. Identify the environmental impacts of the various activities carried out by the units and work on the management of natural resources, which are the backbone of sustainable development.

The relationship between monetary policy and unemployment of topics thoudy great interest in the financial and economic study has taken different dimensions and forms of where he addressed the the subject in this paper we used several financial indicators in order to evaluate the relationship between fiscal policy and unemployment rates.
We feel that the political finance a significant impact on the unemployment rate in Iraq, along with the dominance of current spending in the terms of public spending as well as the dominance of the oil revenues on the side of public revenues as well as a decline in tax revenue due to tax evasion and the weakness of the hard ware in the collection of taxes.

The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of technique (CRAFT).

Enterprise resource planning ERP systems offer many benefits to the engineering–construction industry. Many construction firms recognize the benefits of ERP system implementation; however, they still hesitate to adopt these systems due to high cost, uncertainties, and risks. This study identifies and analyzes critical factors that need to be considered to ensure successful ERP system implementation in the construction industry. First, this paper identifies the factors associated with the success and failure of ERP systems, and provides indicators to evaluate the success of such systems. Then, the paper develops an information system success model to analyze the relationships between factors and success indicators. Finally, the paper provides recommendations for successful ERP systems based on the analysis. The derived success factors should help senior managers in construction firms make better decisions and improve their business value by implementing the most effective ERP systems .

This research focuses on foreign direct investment environment in Iraq, and the importance of active the multilateral international agreement that is related of trade related investment measures (TRIMs) in condition of world trade organization (WTO). this agreement make the investment environment that are international acceptable for gravity the (FDI) to Iraq and gaining for it advantages

This study aims to shed light on an important aspect in assessing the economic organizations, namely, the rationalization of the financial decisions and strategic role in the financial performance and value. The study determined that the problem in the lack of knowledge in the investment and financing lead a person to bad practices. The study was based on two assumptions the first two main There is a significant morale among the indicators rationalize financial decisions and strategic indicators of value creation for companies study sample correlation, and second there is a sign of moral indicators rationalize financial decisions strategy in indicators of value creation for companies effect. The study sample and the sample consisted of a group of affiliated industrial sector shareholding companies number ten companies of listed companies in the market. The study found a set of conclusions the most important hypotheses prove the existence of the relationship and the link between the majority of the independent and dependent variables. Thus it was drafting a set of recommendations including developing a strategy for the development and rehabilitation departments in the public and private sector for overcoming the obstacles to it.

This research aims to identify the role of leadership values at strengthening the capacity of the human resources strategy and determine the level of leadership dimensions values and the level of human resource capacity in the General Company for Agricultural Supplies. Then determine the correlation and effect relationships between two variables, have been identified research problem in a number of questions, the most important Is the company concerned surveyed in the adoption of the dimensions of leadership values and whether working to strengthen the capacities of human resources strategy, and what is the role of leadership values in this area. In order to answer the questions of the problem, applied research on a sample of 82 employees within the company researched the headquarters, the researcher used the questionnaire form, as a tool head in the collection of information and data as well as interviews and observations to enhance the answer, but the analysis of the sample responses researcher used a number of statistical methods,
implemented on a computer using software (SPSS. V. 23) the research found that there is a role of leadership values in the development of human resource capacity strategy, as well as the significant impact in achieving the objectives of the company is owned by the site competitive in the market, as recommended search worthwhile wages physical and moral, and to give incentives system appreciation and respect for workers and deal with them honestly and transparently.

This paper explores the financial accounting practices adopted by small-scale enterprises operating in Sultanate of Oman - Muscat Governorate by analyzing a sample of units consisting of retail shops, manufacturing firms and suppliers of various services through administration of structured questionnaires. The study identifies that most of the investigated enterprises do not adhere to the financial accounting rules laid down by the different factors influencing the non-adherence to properly lay down accounting rules by the small-scale units. The findings reveals that most of these small-scale in bookkeeping, cost computation and compilation, and time management in maintaining financial records, which in turn affects the adoption of proper financial accounting guidelines by these business units.

The aim of the research was to determine the role played by the job Engagement in enhance the immune systems in the cement Plant in Al Najaf Al ashraf . The sample size was (75) workers in different sections and divisions of the plant. And to achieve the goal of the research formulated two main hypotheses were validated through a variety of descriptive and analytical statistical methods for the purpose of reaching the results of the research, which was the most important of the existence of a clear perception by the sample on the concepts of the study and the high rate of employment of workers would increase the organizational strength and durability of the immune systems. The study concluded a number of recommendations, including the need for the organization to seek ways to support the practices of job Engagement because of its importance and impact in improving organizational immune systems.

The research aims at showing the extent to which the value added tax in Iraq can be applied in terms of the Iraqi tax institution or the Iraqi society, based on the hypothesis that the tax administration in Iraq can apply the value added tax and that the employees in this department are qualified for this. Through the system of accounting for the files of companies registered in the companies section, The conclusions indicated that the introduction of VAT in Iraq can be considered a tax reform well in order to provide a tax resource to replace customs duties

International economic transactions are an important indicator of the quality of the performance of economic policy in any country, the less dependence of the national economy of the state on the outside, as evidenced by the clarity of future visions of economic policy makers and study and knowledge of the state of the economy. Economic decision-makers can intervene by controlling many macroeconomic variables in reducing dependence on imports and the effects on output, prices, employment and other economic variables. Importation includes several types of imports that the state needs in the development process. However, failure to control imports cause undesirable economic effects and cause negatively affects on national industries and other economic sectors, such as agriculture and services, which is negatively reflected in lower income and employment in general.