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

The research dealt with the issue of strategic fitness as a tool used
by organizations in many developed countries to overcome their crises and
problems and to increase and support their social capital, as they lack the
organizations in general and especially the men's wear factory in Najaf. The
research sample, which was chosen for research field, The most significant
of which is the large surplus in human resources due to the random increase
in the number of workers in recent years as a result of inaccurate human
resources strategies and policies reflected negatively on the current situation
and the results of its business. The above data stimulated the researcher to
adopt both strategic agility and social capital. If the scale is adopted
(Kettunen, 2010: 11), it represents the dimensions of strategic agility
(strategic sensitivity, collective commitment, resource liquidity) because
they have a significant role in promoting the social capital dimensions of
(structural, relational, cognitive) (Lindstrand et al., 2011,197). The survey
questionnaire was used as the main data collection tool. The research
community was the men's clothing factory in Najaf, through a random
sample of 130 individuals. The researchers used a number of statistical
methods (SPSS V19), which has been proven V Search Results
Keywords: Strategic Fitness, Social Capital, Strategic
Sensitivity,Dimension Structur

This study deals with the issue of tax reform and its role in
increasing tax revenues according to a future vision in order to
diagnose the weaknesses and imbalances in the Iraqi tax system,
which led to a decrease in tax revenues and provide a vision for the
future tax reform which can lead to an increase in these revenues
through the use of analytical method Descriptive as well as inductive
and deductive method. The study was based on three topics, the first
dealt with the tax system and tax reform notional and dimensions.
The second topic dealt with the problems of the tax system and its
impact on tax revenues in Iraq, while the third topic dealt with the
proposed tax reform and its role in increasing tax revenues (future
perspective).

The main purpose of this research is to study Role of Business Proces
Reengineering in Establishing of Lean Manufacturing Fundamentals ,The problem of
research was through questions about the extent of relation and effect Application of
business process reengineering to the Establishing of Lean Manufacturing
Fundamentals In General Company for tire industry in Najaf ,To achieve the objectives
and another sub. of the research has been tested two main hypothesis
The research conducted on a random sample of (38) persons working in General
Company for tire industry in Najaf ,The data were analyzed using the SPSS
program. The most important results are research There is a need for the
General Company for tire industry in Najaf to review the organizational structure
and modify it periodically and systematically and thoughtful to be more
responsive to the requirements of business process reengineering, The results
showed that the General Company for tire industry in Najaf needs to increase the
interest in the use of information technology and keep abreast of technological
developments in the environment, which could reduce the administrative and
financial control.
The results of the study also showed a strong positive correlation between the
dimensions of Business Process Reengineering and dimensions Establishing of
Lean Manufacturing Fundamentals together and separately in the General
Company for tire industry in Najaf. The study recommended that the
management of the General Company for Tire Industry in Najaf adopt
organizational structures that help to re-engineer the business processes and
development in the work in order to serve the requirements of Lean
Manufacturing Fundamentals, and the need for the management of the General
Company for tire industry in Najaf to seek time Zero preparation through the
adoption of workers who have the knowledge, experience and skill and thus
achieve the most important goals of Lean Manufacturing Fundamentals.

The continuation of declines in oil prices and the inability of the
government to provide alternative financial resources to support the budget
and the economy, the dilemma of the Iraqi economy widens. The decline in
oil prices, the increase expenditures to sustain momentum against ISIS,
rehabilitation, reconstruction of liberated areas and production ceilings
imposed by the new oil agreement on the Iraqi oil pumps, are all indicators
confirm the bad consequences behind the current phase. With the absence of
oil, there is a necessity to deal with the issue seriously by the economic
decision-makers. The causes of the recent financial and economic crisis lie in
the failure of the government's efforts to create an environment conducive to
the emergence and growth of the private sector and the disengagement from
the public sector

The importance of the policy of expenditure is the set of government
orientations aimed at influencing macroeconomic events and reaching the stage of
achieving economic reform. The differences in policies of expenditure in one
country and in all economies result from different social and political
circumstances, Societies can achieve a degree of growth and stability without the
government spending policy being a major role regardless of the level at which the
state performs its economic functions. The scope of which you through the
tunnels, but also linked to institutional existence, as it often leads the weakness of
government institutions to thwart the efforts of the State and the failure of its
programs in guiding tunnels rationally, this loses government spending positive
connotation and engage within the influential acts negatively in the growth and
stability

The study aimed to clarify the possibility of applying the disclosure
requirements of Basel 3 in the Iraqi banks. The Basel Committee sought to
achieve financial stability in the global markets and to achieve transparency
and to assist users of financial reports in assessing the adequacy of capital
and risks facing the banking sector as well as facilitating the process of
comparison between internationally active banks through its third pillar
(market discipline), which is complementary to the two concentrations
(Capital Adequacy and Supervisory Control). To achieve these objectives,
the Committee has established fixed templates for disclosure. One of the
most important findings of the study is that Iraqi banks are still at the
beginning of their implementation of the first pillar of Basel III and it began
to improve the level of disclosure and provide information to users through
their websites and frequently during the year, which means the possibility of
adopting the requirements of disclosure to Basel 3 and applied on the
ground

The aim of this research is to test the explanatory force of
the revised Fama and French Five Factor model (2015) in explaining
the excess returns of Iraqi's stock Exchange for a period of 2009-
2017.
We formed Five portfolios depending on the independent
variables identified by the model of (FF) .We used a Data of 34 listed
companies with 306 observation , Assuming that independent
variables have an impact on the excess returns as an a dependent
variable .the result show that the F-F five factors model can lead to
better return for investor if their portfolios for med on the basis of the
size factor (SMB) and profitability factor (RMW) ,there for ,the
research recommended paying attention for these priorities.
Key words :Fama& French five factor model, size, Book to market,
profitability ,investment ,Excess return

The study aims to address the problem of the decline in the
volume of bank deposits in the Iraqi banking sector. It provides the
necessary data for the management of deposits in banks through the
strategies and policies used to identify the strengths and weaknesses of
these policies. As the study, community consists of the banks listed in
the Iraqi market for securities and the number of 34 banks for the
period from 2011 to 2015, while the sample included ten private
commercial banks listed in the Iraqi financial market. In order to test
the hypotheses of the study, the (SPSS.vr20), The study resulted in
several conclusions, the most important of which are: Deposits are one
of the main sources in the banks to provide liquidity and thus increase
the volume of deposits increases the liquidity content and this provides
an appropriate amount of funds to lend, as well as asset management
and liabilities is a key element in the successful management of any
financial institution and private The banking sector is responsible for
protecting the depositors' funds. In the light of these conclusions, a
number of recommendations have been reached. The most important of
these recommendations are the establishment of deposit guarantee
institutions and the dissemination of the culture of deposit to the
public, as well as providing incentives to depositors and diversification
of other banking services. Central Bank as a last resort for lending

R & D is an important factor in economic growth, and
many countries are investing in this important activity in order to
achieve a renewed and diversified source of economic growth.
Indeed, there is growing recognition worldwide that the knowledgebased economy is providing new opportunities for growth resulting
from acceleration the development of technology, which is the result
of the emergence of a new form of global economic development,
which depends primarily on the concept of knowledge-based
economy based on the production of knowledge, possession and
dissemination and use of optimal use, through the role of knowledge
in determining the nature of the economy , Its activities, and in
determining the means, methods and techniques used in these
activities, in their expansion, in their production, in the needs and
services they provide, and in the extent of their benefits and benefits
to individuals and society. the economic and legislative development
of this activity, and these countries have been able, thanks to this new
force of economic growth to make great strides in the development
process, has increased the productivity of all elements of production,
the Korean experience was an example of human capacity
development and its reflection on economic growth. R & D activity
contributed to the growth of the Korean economy. The experience
included the years 2016-2000. Developing countries can benefit from
this experience and develop their capabilities in all fields.

There are other sources of public revenues, including taxes as one
of the tools of fiscal policy used by the state to achieve financial, economic
and social goals. In this sense, it is necessary to diversify the sources of
public revenues so that the country can alleviate the crises and oil shocks by
activating the role of taxes in financing the public budget, hence the
importance of research. Where the problem of research is the marginalization
of the role of tax in finance, they constitute only a small proportion of public
revenues, which is dangerous to the Iraqi economy and make them more
vulnerable to external shocks and financial resources fluctuating. The aim of
the research was to identify the funding role of taxes and activate its role in
financing the public budget in Iraq through the index of tax effort, where the
variables of the function could explain (77%) of the change in the energy
tax.

The study discussed the development of public spending in
Iraq during (1980-2016), which was divided into three time periods due
to the different economic, social and political conditions of each, The
eight-year Iran-Iraq war has had repercussions on the economic
situation in general. The 1990s marked the war on Iraq for the liberation
of Kuwait and subsequent economic sanctions. Adversely affect the
potential of to Iraq's productivity and stopped oil exports for six years
and then resumed partially and under the supervision of the United
Nations to reach the need for food and medicine, even year (2003) and
the significant change in the political scene, as it sold oil to cover more
than (96%) of the publicExpenditure

This study aims to "determine the impact of banking risk management
(liquidity risk management and capital risk management) on the degree of banking
Security ". The study was conducted on a sample of (10) commercial banks listed in the
Iraqi Stock Exchange (2010-2015) The results of the study were measured by adopting
the appropriate financial indicators for this purpose. In order to achieve the objectives of
the study, the hypotheses were formulated and then tested by statistical means and the
statistical program (SPSS). The study reached a number of conclusions, Morality between
each brain management Fly liquidity and capital management risk to the degree of
banking Security.
The study concluded with a set of recommendations, the most important of which are:
The need to seek to strengthen the degree of banking Security in the Iraqi banking sector
in general and by finding a balance between them and the banking risks, as well as the
need for the management of banks to organize workshops and development courses for
employees of the Bank to raise them and educate them of the concept and importance and
objectives of management Banking risk and participation in seminars and conferences.

The present research aims at finding out the effect of job
satisfaction on job embeddedness . The importance of the research is
illustrated by the formulation of the problem through a series of
questions about whether there is a correlation between search
variables. In light of this, The data were collected through the
questionnaire tool prepared for this purpose. A sample of 30 staff
members working in a number of health centers in Thi- Qar
governorate was tested .
The statistical SPSS program was used to analyze data and use a
number of statistical methods. In the light of the results obtained from
the statistical analysis, the research reached a number of
conclusions, the most important of which is (there is a significant
positive correlation between job satisfaction and job embeddedness) .
And concluded with a number of recommendations The most
prominent (the need to increase the attention of higher
Administrationsin the organizations in question to provide and create
Jobs that fit the wishes and aspirations of employees, which in turn
enhances the levels of job satisfaction for personnel working).

The need of users of the financial statements for services of
the auditors auditors to assist them in making decisions and by looking
at two hypotheses research assumes
• The first basic premise: - The auditors' commitment to the ethics of
the accounting profession leads to the improvement of the audit process
• First Hypothesis: There is a significant relationship between integrity,
transparency and the audit process
• The second sub-hypothesis: There is a significant relationship between
the credibility and the review process
• The third hypothesis: There is a significant relationship between the
confidentiality and the review process
• The fourth hypothesis: There is a significant relationship between
professional competence and the audit process
• Sub-hypothesis 5: There is a significant significance between
independence and review process
• The second basic premise: - Adherence to the Code of Professional
Conduct by the auditors leads to the audit process.
• Hypothesis: There is a significant relationship between the rules of
professional conduct and the review process, therefore the objective of
the research is to know the effect of the auditor's commitment of the
rules of the professional conduct and the ethics of the accounting
career in decreasing the gap through making questionnaire for some
auditors
The research methodology: theoretical Approach: The inductive method
will be adopted through the survey of scientific resources from books,
journals, research, master's and doctoral dissertations in libraries and
from the Internet.
Practical side: The descriptive and analytical approach will be based on
"the data extracted from the expert reports after being reviewed and
interviewed
The researcher has reached some conclusions , the most important
one is the auditors commitment to the ethics of the audit career and the
rules of professional conduct enhances the confidence of the
beneficiaries and contributes to narrowing the gap
The most important recommendations are enhancing the profession
ethics , determining the ethical politics that auditors should fallow , and
training the offices workers to face the difficult ethical troubles.
The auditor shall be independent and impartial in the process of
expressing his opinion on the fairness and validity of the financial
statements.
Verify the extent to which the auditor acts fairly and objectively
through the auditor's compliance with the Code of Professional
Conduct.
The auditor performs the audit in accordance with international
accounting standards and international and local auditing standards,
particularly with regard to disclosure and financial reporting.
Verification of the efficiency of the auditor and the necessary
professional attention through the formation of committees by the
Association of Accountants and Auditors to undertake the examination
of financial reports issued by the underwriter.
Verification of the obligation to pay and his remuneration in accordance
with the instructions of the Council of the profession and not violate the
rights of colleagues in the profession, and its commitment to contractual
and legal terms with the client and not provide professional consulting
services intersect with his work to audit the client himself.
not enter into with the stakeholders interests detrimental to the interest
of the company in favor of a particular party and its obligation to
provide information at the right time and full credibility and not
disclose the secrets of the company or the client to any other pa

Became Organizations need creativity requirement
mandatory if these organizations it wants to get excellence in
performance and to maintain the continuity of stay and grow in a
competitive environment and that the organization's role in this is to
provide a climate that its personnel capacity development and
supports innovation and creative thinking through their belief that
creativity is the area the most important ity min they promotison of
interaction between they organization and the achievement of its
goals derived from the surrounding view of the rapid changers and
developments needs of they environment in our time has been
asking this to be singled out more creative able to Moakpt conditions
and variables surrounding Creativity puppet multiple aspects which
interact many variables and it is not an event an emergency or
catalyst. The creativity of the important topics in the present, it is an
old phenomenon from the beginning of creation and evolution with the
stages of human life

The aim of this research is to know the concept of the confidence gap,
its components and causes, and to determine the implications of the confidence
gap and the study of the problems facing companies. As for the practical aspect
of the research, the questionnaire was relied on .
The most important conclusion of this research is that there is a common
responsibility for the existence of a trust gap to be borne by the management
and employees alike. By selecting a board of directors that is not qualified and
has little experience and efficiency that is not commensurate with the size and
nature of the company's activity, Either by the administration because they are
not doing the necessary professional care and doing work that is not
commensurate with the experience they have.
This study recommended the need to strengthen the independence and
impartiality of the Board of Directors in the exercise of its work and remove
from the pressures of owners and strengthen professional organizations, and
the need to increase their interest in developing the level of administrative
performance to reduce the confidence gap. There should be an interest by
management in weaknesses and failures to improve management performance
and accuracy of financial statements and thus narrow the gap between
management and investor

Governance came (corporate governance) as a significant reaction to the
images of corruption and financial scandals and collapses unprecedented. Since
governance is a step towards economic reform as well as its important role in the
prediction of financial failure for companies, they are a group of active principles that
contribute to the promotion of transparency and disclosure in the financial statements or
the result of the accounting work, as mechanisms affect the limit of financial and
administrative corruption suffered by companies or state institutions alike. They require
state transition to a new economy, accounting, and the use of new tools to address the
function of the accounting system, in order to provide accounting information that meets
the investors, owners and financiers needs government agencies and others all led to the
development of financial and quality control methods, and also in updating the
professional capabilities of workers in the fields of accounting and management in the
new Iraq. Researchers focused on highlighting the concept of corporate governance and
its role in the prediction of financial failure and the impact of this role in the economic
reform through the activation or strengthen the existing economic system in Iraq, by signs
and principles of government companies under the criteria of the International Auditing
(standard 260 standard 265 standard 570, etc.). a questionnaire was prepared for this
research, two groups are participated in this study which they are academic and
professional. the result confirmed that audit committee have important role as one of CG
mechanism in predicting the financial failure

The present study aimed to determine the nature of the
relationship between the variables of intellectual capital and the pre-emptive
behavior according to the opinions of a number of doctors working in the
Imam Al-Sadiq Hospital in the province of Babylon. The importance of this
study is highlighted in the limited studies that attempted to determine the
nature of the relationship between the variables (blue intellectual capital,
proactive behavior) and the attempt to address a real problem that directly
affects health care services in general and patients' lives in particular. (110)
doctors out of the study community of (133) doctors, and then retrieved
(100) questionnaire response rate (90) %) The data collected was analyzed
using a number of statistical tools in statistical programs (AMOS v22, SPSS
v22). The results showed a positive and moral effect relationship between
blue intellectual capital and proactive behavior

The rent-dependent economies that depend on one
supplier such as oil are heavily affected by fluctuations in oil prices
and there are many OPEC countries within this path and therefore
their effects cannot be resolved in the short term and models still can
understand the movement of the rate of the global barrel in the
impact on the annual growth rate of output The study aims at
estimating time delay models based on methods called arbitrary
weights to reach the best estimated model and using the statistical
program Minitab 17 in this regard and Among the best estimator
model represents the economic relationship is the model of the way
down the curve has reached important search results.
Key words: Economics, Energy Economic , Econometrics

Adult education is a great program that will help adult student’s who left their
school
for a long time. Adult basic Education (ABE) is to provide the basic skills of reading,
writing, and mathematics for adult learners in order to prepare them for transitioning into
the labor market or higher academic or vocational training. This program will achieve the
community development. Community development is the process by which the hard
work of the people themselves are united with those of governmental authorities to
improve the economic, social, and cultural conditions of communities and to enable them
to contribute fully to national progress