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

The research aims to identify and measure the bank credit role in the transfer of the impact of monetary policy to the economic activity in Iraq for the period (2003-2015) it̛s been divided into three chapters for the purpose of achieving it hypothesis and goals, for the purpose of access for this purpose the researcher used turnkey program ((E views)) for the purpose of estimating several equations models manner (simple linear regression )
And also to that the search reached important conclusions that reflect the contribution of the banking credit structure by sector in the transfer of the impact of monetary policy and Vital role in stabilizing economic activity in Iraq through the use of their tools (quantitative and qualitative), on the other side, standard models estimated the logic of economic theory of the relationship agreement between economic variables subject of research, and it was one of the best standard models the relationship between two variables (GDP) and (CF) and this is shown by the explanatory model and the ability of (R2) and adult (84%) Finally, activate bank credit role through the banks also recommends (government, civil, and mixed) to pursue an expansionist policy of any increase credit provision, thereby increasing the national income level and thus raise the level of economic activity in Iraq, and the need for the relevant authorities (the central bank, the Ministry of planning, Ministry of Finance). Thoroughly worthwhile studies that contribute to facilitate the mechanism of granting loans and cash credit for this role in Aalbarz The monetary policy tools, especially (IR, MS) and their role in pushing for the stability of macroeconomic variables in Iraq.

اIraq's economy depends on a single source, therefore resort to imports to fill the demand gap Therefore, investment in the establishment of various projects improves the ability of the Iraqi economy as a result of increasing the contribution of industry to GDP And easing the import, it is proposed project is an important part of that process as it contributes to fill part of the demand on the part of the other hand to reduce the environmental impacts of the waste Thus This research aims to study the feasibility of setting up a recycling engine oils in the city of Najaf as one of the important projects of the national economy And the importance of the project in the preservation of the environment and the sustainability of natural resources in addition to its association with many entanglements with other industries as well as the contribution of products to fill in part of the demand for engine oils that domestic production could not supply, Which the government was forced to import engine oils and in large quantities and this gave an excuse to increase the investment projects in this area to fill the shortfall in demand The methods used and the amount of calculation to demonstrate the economic feasibility of it, and researchers to reach a number of important conclusions on economic and practical levels.

That sustainable development is the best use of resources and wealth manner that does not disturb the destiny of future generations, so research aims to design audit program includes a set of procedures and classified to the dimensions of sustainable development (economic, environmental, social and Institutional) and indicators, to the Ministries of State for ensures policy and strategies control of the State by the parties responsible for control whether internal or external to the achieve needs of current and future generations and development goals.
Key words: Sustainable Development, Auditing Program, dimensions

This study sought to determine the effect of logistics management in total quality management requirements. In order to achieve this logistics management adopted dimensions (Logistic processing, Logistics Production, Logistic distribution, and reverse logistics). As it has been the expression of the overall dimensions of quality management requirements (focus on the customer. Continuous improvement, mass participation, the relationship with the processors, and effective communication).
The study was conducted at the General Company for Textile Industries and leather / men's clothing factory in Najaf, was obtained the necessary information through a questionnaire prepared for this purpose, where they were the questionnaire distributed to managersand heads of departments and their assistants and officials of the people and units, and personal interviews.
The coefficient correlation of (Spearman) was used to measure the relationship between variables and Z-test, and multiple regression analysis and the selection T-test, as well as (R2 ) were used to explain the amount of the effect the independent variable have on the dependent variable

The taxation considered one of important tools of the financial policy and the state use it to make the changes in economic and social desired and from this perspective must to identify the factors affecting in the tax energy in Iraq for the duration from (1990--2015 ) and the Manifested of the research importance in The need it to diversify sources of national income in the Iraqi economy which has the rentier natural Through activating the funding role of taxes. Through raise the tax energy to the maximum the research problem being in The limited role of taxes to finance public spenders. And work to activate this role The objective of this research is to identify the most important factors affecting the tax energy in Iraq for the period mentioned. The researcher used the available statistical software For estimating the standard model. The most important conclusions that have been reached the moral (motivation) of the Estimated model and the explanatory power has reached to (94,8%) and the more effective factors in the tax energy it's ( The proportion contribution of the mining sector in GGP, Economic growth rate， Foreign trade ratio in GDP, Central's degree in the government administration).

This research is aimed at mutual impact between the budget deficit and the current account deficit in the oil economy, analysis, and take Iraq as a case of application. Search and adopted the annual data covered the period from 2000 to 2014. The research theoretical basis for the budget deficit and current account deficit, which is interpreted by the economic theories and hypothesis parity Alrikarda who denies the existence of any relationship between the budget deficit and current account deficit, while the hypothesis of Keynesian indicative of the existence of a positive relationship between Aladzen in addition to the assumption that affected the current account deficit budget deficit.
Given the characteristics of the oil economy, between this research that both parity Alrikarda hypothesis, the hypothesis is Keynesian midwives for application in oil economies, so as to each of the affected caudal budget and current account of oil revenues. Thincome of oil affect the government's income, which is funded by the
state budget, also affect the exports of goods and services. Given the importance of oil revenues in the budget deficit and the current account deficit, in Iraq cemented a direct correlation between these two Aladzen of the current account deficit towards the budget deficit, meaning that there is a causal relationship in one direction of the current account deficit toward the budget deficit
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The purpose of the research is to provide an intellectual view of the variables (organizational terrorism) and (working pressure) as the first explanatory variable and the second variable, responsive and then test the organizational implications of terrorism pressures of work, and was selected as the sample induced workers and professors exclusively a slice (200) which in a number of colleges and institutes of foundation of technical education, explored their views through a questionnaire prepared for this purpose, the existing research methodology research and dimensional analysis to reach its objectives, as well as (Non-Parametric) statistical tools to analyze the data, and research findings And recommendations was the most important dimensions of organizational terrorism do not work in isolation and that as a result of the General case (the terrorism) was the most important bureaucratic governance and weak linkages between management and employees as reflected on the pressures of work, requiring the Department to strengthen the emotional factors and the wrong area for workers as a condition leads to learning and not for punishment.

The research aims to determine the effect of each of the information technology and the development of human capital and creativity Organizational in public company for the automotive industry, but in order to achieve that adopted the dimensions of information technology is the (hardware, equipment, and software, and the internet, intranet, databases) and the human capital development has each of the (training adopted, work Alvrgi and collective, and the administration exception) and the dimensions of creativity Organizational is (to encourage creativity, the ability to creative change, and possession of human resources, and the ability to make decisions) it has been questionnaire tool key to collect data as well as personal interviews to some officials, was chosen as a simple random sample size was (94) individual employees in the development, The research came to a set of conclusions among company of various administrative and technical levels The study gauges Templates have been developed scale human capital which the joint effect of meaningful significance of information technology and the development of human capital and creativity Organizational and this is what enhances directed study in the selection of independent variables (information technology and development of human capital) to influence in the approved variable (creativity organizational), tested by several means of applying statistical program (spss, vr.18).

Tourism has become the present and the future industry, and is still provided by the expansion and development is growing very fast which made the tourism sector is of great significance not least the importance of the rest of the economic sectors after the sector is now at the forefront of other economic sectors in some countries due to its of economic advantages are reflected effects in the operation of workers as well as access to foreign exchange, infrastructure development, besides the revitalization of fiscal and monetary movement through the opening of many of the banks and the development of infrastructure and transport sector being one of the most important advancement in the tourism sector kits, and enjoyed Iraq, the presence of some of the ingredients for this sector but did not receive the attention the length of previous periods, as in other sectors of the national economy and that they are not are also worthwhile Iraq and is one of the countries that has several tourist and religious, archaeological and historical sites that can be room for this investment if they made the right decision in support of this sector and to develop plans with a vision for the future to invest in this vital sector, which could have an active role in supporting the national economy, similar to the agricultural and industrial sectors.The study aims to encourage tourism investment in the cultural and religious heritage resources, the establishment of tourism projects as well as investment in equipment and facilities related to the tourism industry, such as investment in transport and hotel and restaurant services as well as the creation of tourism-related, such as craft industries and traditional industries because that is an important resource contributes to the diversification of resources income in the national economy.

The objective of this research is to demonstrate and determine the role of marketing research with its dimensions which includes (customer and market research, advertisement and promotion research, service research, distribution research, sales research, and marketing environment research) in developing the banking services with its dimensions which includes (development and developing the market, market penetration, developing new services and enhancing the current services, and diversification), as an explorative study in a sample of private commercial banks in the holy city of Karbala, are (Investment Bank of Iraq, United Bank for investment, National Bank of Iraq, Union bank of Iraq, and Mansour Bank). The sample consisted of (20) members of the managers and their assistants and heads of departments and officials of the units and the people who have been distributed the questionnaire in the research sample banks, and research data has been analyze busing statistical analysis software (SPSS). Based on the results of research has been reach to a set of conclusions and foremost of which is that there is considerable role for marketing research in developing the banking services provided by research sample banks. The research concluded with several recommendations depending on the conclusions which have been reached. y

Small and medium enterprises is one of the main engines leading and representing the modern trends that have emerged as an alternative strategy for the modern economy, as these institutions are considered the basic nucleus for building the economy absorbs unemployment. The importance of small and medium enterprises stems from its ability to achieve many of the same economic and social nature of the targets, like the creation of more jobs continuity, and talent development, innovation and upgrade the spirit of individual initiative, given the sharp competitive environment in which these institutions are active, and even be able to continue development to meet the competition, as it has recently emerged as the importance of the work developed systems that aim to modernize the concept of supporting small and medium enterprises For example, activation of business incubators, which have a significant role in the development of these institutions through the development and design of innovative initiatives in all sectors that support the development of potential business expansion projects .
This is what makes business incubators seen her on the grounds that it development project integrated for the rehabilitation of medium and small enterprises facilities, and secure the success and continuity, but it is facing a lot of difficulties in many developing countries, including Iraq, which interface with many difficulties in terms of the growth of these incubators because of the situation experienced by the.

The World Trade Organization was founded on the ruins of the GATT in 1994 when more than 100 countries signed it in Marrakesh, Morocco, as one of the results of the Uruguay Round of trade negotiations between the members of the GATT. The main objective of the WTO is to achieve freedom of international trade by eliminating of Discriminatory treatment with regard to the flow of international trade and the removal of all restrictions, barriers that would prevent the flow of trade across States.
Because of Iraq's existence for several decades in isolation because of previous policies and the resulting wars and blockade, which created economic distortions in most activities that weakened its competitiveness so that the economic reform in Iraq is a necessity, and one of the most important means of this reform is to integrate with The global economy requires a heavy effort to qualify for accession to the World Trade Organization.
Therefore, this research came to prove its hypothesis that stems from the vision of whether there is a positive relationship between Iraq's accession to the WTO and the possibility of achieving strategic and economic goals for Iraq, so it is inevitable that Iraq's accessionto the WTO, but to benefit the Iraqi economy from joining to make accurate calculations of losses and profits, and in order to maximize Iraq's benefits and minimize its losses, a set of recommendations for accession must be taken and discussed in the research.

This paper deals with the design of CAPP system based on neural networks to improve the product quality in the General Company for Electrical Industries based on a sample of the company's products, which suffer from problems in the quality represented parts rotary products such as Air cooled engine and Fan. Have been trained neural networks upon which the system on the sample data Search in order to determine the machinery required for the production of cutting tools appropriate to the manufacturing process and appropriate machinery. Through the practical application of the proposed system has been raising the quality level of the selected portions of the sample through the reduction of the costs of increased consumption of cutting tools and reduce the time and expertise required to produce these parts.Key words : improve quality, CAPP System, Neural Network.

The main objective of this research is to identify cases of fraud and fraud in the financial statements and the factors affecting the discovery and professional responsibility of the external auditor in the companies, the research was divided into four topics, the first section included the methodology of research and previous studies, and the second dealt with the theoretical side to determine the concept of error Fraud, reasons and motives to load the external auditor responsible for discovery and the importance of fulfilling this responsibility. The third topic dealt with the practical aspect of the search variables, where the sample of the research managers and auditors working in the audit offices, The percentage of distribution of the forms was 100%. The research hypotheses were determined by applying the statistical program (spss) in proving these hypotheses. In the fourth section, the analysis and interpretation of the results reached on the professional organizations should continue to update the professional standards and rules, and governments should intervene in establishing the necessary laws in order to accurately determine the auditor's responsibility and to inform users of the financial reports within the limits of this responsibility.

The company is seeking to excellence in the use of th strategy, which turn contribute to the achievement Amknah provide a high quality product to meet the needs and tastes of customers in the same time allows the company to compete for a privileged position in the markets was chosen as the General Company for Textile Industries to conduct research and test hypotheses and extracted results using the program cyber space was reached a set of conclusions of the most important of which expressed the human resources department in the company's willingness to activate the intellectual assets after providing support and backing by senior management concluded a set of recommendations from the most important to make this strategic competitive weapon to compete with the company researched with companies in the same sector.

Focused research subject in the study of the relationship between audit quality dimensions (Professional requirements, skill and efficiency, task distribution, direction and supervision), And the quality of financial reporting dimensions Appropriate, timely, reliability , In a sample of private banks, The search included two hypotheses major, The first of the correlations and the second for effect relationships between research variables, It was selected a sample of the gentlemen working in the research sample banks totaling 65 per person, Adoption of the the questionnaire, which included (27) items, Results were extracted using a statistical program SPSS, It was reached that was the most important results of a relationship between audit quality and the quality of financial reporting, This research was presented by the Results, A number of recommendations related to the results of the analysis, The most important of enhance the role and effectiveness of audit quality dimensions, and the continuity of the work of the research sample banks and better.