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

This research aims to propose a new methodology of obtaining the basic solution of the transportation model, which is one of the operations research. Transportation model aimed to find the economic solution to the plan of allocation of products from production centers to consumption centers. A comparison was made between the proposed alternatives for funding and the transportation of raw raw materials and half, based on the company's accounting data, And the extent of their impact on reducing the industrial costs of the company investigated using the following methods to reach the basic solution acceptable:
1. North West Corner Method.
2. Least Cost Method.
3. Vogel Method.

The Iraqi economy is characterized by its legitimacy due to its dependence on the oil sector, which is the main source in the financing of the revenues side of the public budget of the state by more than (82%), which constitutes more than (56%) of GDP, And this dependency imposed on the economy the feature of instability and volatility of the direction of shocks in oil revenues associated with oil prices and this dependency has made the monetary authority (CBI) has difficulty in controlling the variables of monetary policy in such a way that ensures the achievement of its final objectives, Economic stability, maintaining the foreign exchange rate and lowering inflation rates .
This study attempts to measure the effect of fluctuations in oil revenues on the exchange rate for the period 1999-2015, based on the hypothesis that the fluctuations of oil revenues in both of them (positive and passive) contribute to monitoring the course and movement of changes in the foreign exchange rate .
To achieve this hypothesis, the research structure was divided into three sections, the first dealt with the theoretical framework of oil policy and the exchange rate, while the second dealt with the analysis of economic variables studied for the Iraqi economy and the third dealt with the economic measurement of the impact of the shock of oil revenues in the exchange rate

The results of the study reflected the large role played by the shocks of oil revenues in the exchange rate, and recommends the study monetary policy in Iraq to pursue an effective monetary policy in order to maintain the exchange rate, at the lowest costs, which maintaining foreign Exchange reserves

Rate in employment directly and indirectly in the Iraqi economy for the period (1990 -2015) and the determination of the direction of this impact, and the Iraqi economy, like most of the economies of developing countries exposed to many economic imbalances and more sharply since the early nineties of the last century to the present time, which led to the loss of factors of economic stability, the wars and economic sanctions imposed on Iraq
The first work to be done is to reform the prevailing mode of operation, for Iraq to have a dependable operating system and a lack of an unemployment support system.
And to solve this problem, it requires a change in the environment of the Iraqi economy and rely on the private sector and correct economic decisions wrong, and here comes the importance of research on the role that the exchange rate can affect the employment in Iraq and the advancement and overcome the problem of lack of employment opportunities.
The research used the Econometric analysis through the E-views9 program and after estimating the VAR of the study variables. We concluded that the increase in the exchange rate for the previous two years by one unit leads to higher usage (NW) by 0.168159. The value of R-squared (0.987348), which means that there is a strong relationship between the exchange rate and employment, while the value of R-squared Adj (0.953610

The research aims at identifying the components of both human and structural capital and their impact on the quality of the internal control system. It was found that there is weakness in the internal control system. This is due to the lack of attention to the human and structural capital components and the lack of supplies for internal control. Reflected negatively on the performance of the staff of the control department for the tasks entrusted to them, and that attention to these components contributes to the quality of internal control , The importance of internal control quality for the management of the economic unity is to assist in the detection and treatment of weaknesses, as well as prevent many embezzlement and errors. The external auditor also uses them to determine the amount of proof of evidence, the time of audit and the audit fees. The main findings of the research are that patents, compliance with the laws, regulations, instructions, skills and experience, as well as innovation among the employees of the internal control department, all lead to increased quality of internal control.

One of the most important and fundamental reasons for all the economic companies is the service or the industrial is to continue and stay, and in order to achieve these companies for their objectives must produce goods and services of the highest quality and less costs and then increase profits. The cost of the product is the main determinant of the price of the product by companies seeking to reduce it constantly as it is the most competitive option of the organizations as it can reduce and in turn lead to reduce the price of its products without neglecting the quality of the product, the production just in time (jit) is one of the important systems to reduce the costs borne by The company ensures the achievement of total quality requirements. The research dealt with the first aspect of the study of the production system in time (jit) in terms of concepts and objectives and the elements and benefits achieved, and its impact on production costs and clarify the limitations associated with the application of this system. The second aspect of the research dealt with the applied axis of the research, applied in the General Company for Electrical Industries / Waziriya, using the statistical system spss to analyze the results of the search, and the research concludes that the implementation of the system of production on time (jit) and improve the quality of products. As for the company in question, the researchers conclude that the components of the production system are not available on time at the General Company for Electrical Industries or in any Iraqi company or sector because of the weak economic capabilities of these companies. The two companies identified the raw materials and half of the factories of the determinants of the Ministry of Industry and Minerals on the companies in the procurement operations and determine them in the procurement tenders. As for the recommendations reached by the researchers, it is best to apply the production system on time in the General Company for Electrical Industries to reduce their production cost

The study aimed to identify and test the determinants of cost of equity and appling it in growth market as sultanate of Oman launhed the study of the problem has been expressed a number of intellectual and practical questions using a data set of 25 firms listed on Muscat security Market; we used Capital Asset Pricing Model (CAPM) to calculate the cost of equity. Correlation and regression analysis were run to test the main effect of net earnings, retention of fund, time interest earned, gearing, fixed asset backing, long term debt, tax, Share market price on cost of equity. The results’ robustness is evidenced that share market price and times interest earned have significant impact on cost of equity. We also show that net earnings growth, retention of funds, financial leverage , fixed asset backing, long term debt and tax have no impact on cost of equity,
Finally, This indicates that financial markets in sultanate of Oman are more volatile with respect to any information
Keywords: Determinants of Cost of Equity, Capital Asset Pricing Model, Capital security market, Sultanate of Oman

The aim of the research is to show success or failure in the performance of the Central Bank of Iraq after 2003 by using the means and tools of modern monetary policy such as currency auction, existing facilities, the auction of remittances and bonds because of their role in achieving monetary stability, identification of the obstacles that stand in the way of achieving its objectives and the use of standard model in analyzing the impact of monetary policy indicators, namely, money supply, interest rate and exchange rate in the growth rate of the Gross Domestic Product (GDP) and the rate of inflation.
In order to reach its goal, the research was divided into three chapters. The first chapter dealt with the central bank, monetary policy and monetary stability. The second chapter wasunder the title of "the Central Bank of Iraq and the development of monetary policy". The third chapter dealt with measuring the impact of tools of the Central Bank in achieving monetary stability in the Iraqi economy (1990-2015).
The research was based on the hypothesis that the monetary policy carried out by the Central Bank of Iraq was sufficient to achieve the state of monetary stability during the period of the research. The research reached conclusions, the most important of which is the usage of modern tools by the Central Bank in addition to traditional monetary tools that have significantly participated in achieving goals. The standard results showed that the indicators of the monetary policy used in the standard model for both equations have a significant impact on the dependent variables when the determining coefficient (R2) is 97%, which means that the independent variables interpreted 97% of the dependent variables.
As is also evident from the relation between the independent and dependent variables used in the research, they do not all agree with the logic of economic theory due to the incorrect decisions taken in most areas (if not all) and the adoption of GDP on an almost single source of revenues representing in oil sector as arentier country. When studying the relation between the indicators of monetary policy used in our research as independent variables and the rate of growth of GDP as a dependent variable in the first model or the first equation, we find that the exchange rate is inconsistent with the nature of economic theory because of the sharp fluctuations of the foreign exchange rate against the dinar, which is slowing the process of economic growth. Similarly, in respect to money supply, the negative signal indicates its inverserelation with the rate of growth of GDP and this does not correspond to the logic of economic theory.
This is due to the weakness of the productive economic sectors except the oil sector, which is not affected by money supply but has effect upon it. When studying the relation between the monetary policy indicators used in our search as independent variables and the rate of inflation as a dependent variable in the second standard model, we find that the money supply has an inverse relation with the inflation rate. This result does not agree with the logic of economic theory due to the nature of the Iraqi economy and the structure of its foreign trade, namely, the open borders and the dumping policy practiced by many countries of the world towards Iraq, as well as the interest rate. The positive sign indicates the direct relation between it and the rate of inflation and this is contrary to the logic of economic theory, which indicates the existence of an inverse relation between them. This fluctuation in the interest rate shows that the Central Bank of Iraq was constrained by government decisions, making the interest rateexert a slight influence on the country's monetary policy

The inflation problem represents a real obstacle to development in all countries, whether developed or developing. That is why, the economic pioneers have spared no effort to put so many policies in order to fight inflation and provide a suitable atmosphere to stimulate domestic and foreign investments to push consequently the economic growth locomotive. In response to this purpose, inflation targeting came as a framework for management of monetary policy, after the other frames had shown ineffective in reaching the ultimate goal, especially in the light of the growing intensity of changes at the local and global economic levels. In the beginning, a lot of accumulated experimentation and expertise pointed out that monetary policy affects indirectly inflation rates through traditional approaches based on intermediate targets such as monetary aggregates or exchange rate, but this belief has been declined in many countries which have different development levels, due to the inefficiency in these mechanisms to reach the stability objective, the raison why the necessity was to focus on the inflation rates themselves as intermediates targets. This modern framework for monetary policy management is known as the inflation targeting policy, which has been

This research aims to propose a new methodology of obtaining the basic solution of the transportation model, which is one of the operations research. Transportation model aimed to find the economic solution to the plan of allocation of products from production centers to consumption centers. A comparison was made between the proposed alternatives for funding and the transportation of raw raw materials and half, based on the company's accounting data, And the extent of their impact on reducing the industrial costs of the company investigated using the following methods to reach the basic solution acceptable:
1. North West Corner Method.
2. Least Cost Method.
3. Vogel Method.

The research aims to introduce the concept of governance and its inception and review its importance and objectives.The research also dealt with the subject of financial corruption and its definition, with the reasons for its occurrence and its most prominent manifestations, and then addressing the role of governance in combating it.
The phenomenon of corruption is widespread and has wide-ranging roots in which different factors are intertwined, which are difficult to distinguish from one another to the extent that they involve the destruction of the economy and the financial capacity of the state and the institution. The study hypothesized that a number of conclusions have been reached, the most important of which is that the phenomenon of financial corruption is one of the most serious problems faced by public sector institutions.
As a result of the collapse and major financial crisis that faced the world economy because of the failure of old methods, which led to the search for a concept that regulates the legal relationship and legitimacy between the parties management of the institution and the parties to avoid conflicts between these parties, as a result of this increased attention to the concept of corporate governance and became a cornerstone of Should be based on the institutions as the most important mechanism to combat financial corruptionThe study hypothesized that a number of conclusions have been reached, the most important of which is that the phenomenon of financial corruption is one of the most serious problems faced by public sector institutions. The commitment to implementing the mechanisms of corporate governance leads to the reduction of financial corruption,There are reasons for financial corruption, including social and moral.
In addition, a number of recommendations have been reached, most notably the development of the Anti-Corruption Law to cover corrupt practices in government units, urging institutions to adopt corporate governance mechanisms in accordance with the latest standards in order to reduce corruption within government institutions and to promote intellectual, economic, social and religious awareness

This study aims to determine the impact of the service provider's behavior in enhancing the customer equity based on the moderate of customer trust. It was selected a sample (375) of EarthLink's subscriber. In order to determine the impact of adaptive selling behaviors, sales-oriented behavior or customer behavior and unethical behavior on the dimensions of a customer equity (brand equity, value equity, relation customer equity) based on the moderate of customer trust, the study used a set of statistical tools, The validity of the study scale was verified by the study hypotheses. The study reached conclusions, the most important of which was to enhance the impact of the service provider's behavior on the customer equity based on the moderate of customer trust. Because of their significant impact in enhancing the company value and intangible market assets

Commercial banks seek to minimize the negative effects of credit risk by measuring and evaluating risk and developing strategies for their management. Credit risk management is simply the procedures that banks undertake to reduce or avoid credit risk. This is a form of engineering in which models and structures that prevent financial failure or Provide guarantees against them. The results of the study indicate that there is a relationship between the management of credit risk and performance, as well as the existence of a relationship of impact To manage credit risk in performance

The current research aims to studying the theory of constraints (TOC) through studying the knowledge pedestals of this theory, and explaining the role of using its in decision making optimal production mix in the economic unit products and its throughput maximization through achieve access throughput contribution margin and access profit response of changes and developments accompanying to modern manufacturing environment, it is necessary to indicate the impact of the outputs or the throughput through limitations or determinants, Therefore, the current research studies the importance of using theory of constraints in the decision making optimal production mix and throughput maximization, The current research has compromise a number of conclusions, the most important of which is that the theory of constraints is one of the important methods of dealing with economic unity with the internal or external constraints or limitations that it faces, this is done through an integrated comprehensive approach with the aim of identifying these constraints and limitations them and overcoming them on the overall level of economic unit, and the research concluded that there is a possibility to using the theory in decision making optimal production mix and throughput maximization, the research was applied in General Al-Fida Company / Tammuz Factory on fiscal year ended in 31/12/2017. The research also presented a set of recommendations that emphasize the importance of using the theory of constraints in decision making optimal production mix and throughput maximization

The purpose of the current research is to analyze and explore the nature of the correlation and impact relationship between Deceptive Marketing, Hype Marketing, and of Customers Happiness . The research problem that most organizations adopt the chambers in marketing mix of new products offered by the market to marketing, through Hype Marketing and the extent of reflection on the happier customers. The researcher developed two hypotheses: correlation and impact to test and measure the level of relationship between search variables, by surveying the views of customers of (Samsung) and its mobile product (Galaxy). A sample of professors from the College of Computer Science and Mathematics was selected at the University of Baghdad. Search the questionnaire was adopted as a Chairperson, if the research community (140) was used device (Galaxy) (125) was distributed in a way researcher intentionality sample phone users. The total number of valid questionnaires for analysis (100) and the response rate was (93%) and after appropriate statistical tests using the program SPSS v.22. The results showed the presence of two types of relationships between the search; one variables directly related to the effect of the Deceptive Marketing, and Customers Happiness and other have an indirect impact relationship between deceptive marketing and Customers Happiness through the Hype marketing, of these results has been developed a number of conclusions and recommendations.

unemployment is a disease that affects that body of the economies of most developed and developing countries. Societies have to cope with this serious disease because it has political , social and cultural implications. And a painful structure that affects the dignity and livelihood of the human being and must be sought for all effective remedies at all levels , whether economic , financial or even educational and financial policy , which is part of economic policies and a major role in treatment of unemployment and unemployment It is necessary to forget that fiscal policy is not the only successful instrument . It is one of a number of solutions . We must also strive for harmony between the fiscal and monetary policies to deal with this serious disease.

Banking activity occupies extraordinary importance in economic life, especially commercial banks, as the financial facilities contribute to the promotion of various investment activities, it also plays a significant role in perpetuating the link between the units of surplus and deficit units, Being the financial facilities they aim to make a profit as well as social responsibility to achieve the rates and rates of continuous development and economic development process, has become a phenomenon of transition to a market economy is a matter of considerable debate on the global economic stage, it has tended to the former socialist countries after the collapse of its system in the early nineties century the past, These countries followed the recipes submitted to the organizations calling for the transition (Fund and the World Bank International), and after application of those recipes that countries bore the social and economic costs and even politically, as a result of taking urgent trails in transition and not to create the conditions for change as required.

The present study focuses on building and testing a model that explains the impact of the relationship between impression management methods and transformational leadership roles, which was proposed based on a review of the literature related to the research variables that emphasized the importance of impressions of individuals about the leader or organization in reaching organizational goals . The study was carried out by the heads of the scientific and administrative departments in a number of faculties at the University of Thi- Qar. The researcher distributed a questionnaire form to a sample of the heads of the departments in the selected colleges with (180) questionnaire retrieved (150). The researcher found that (50) Valid for analysis for incomplete answers, Therefore, the number of valid questionnaires for statistical analysis (100) .
The data were analyzed using a number of statistical methods and the SPSS program was used to produce the results The results of the research confirm the validity of the hypotheses shown, which was the most prominent of the existence of a relationship between the methods of impression management and transformational leadership roles as well as the impact of the application of these methods on the roles of transformational leadership and succ

The current study attempted to explore the nature of the relationship between transformational leadership of heads of departments in the 18 colleges of AlQadisiyah University and the self-efficacy of faculty members. The study adopted the analytical descriptive method to analyze the data obtained through the questionnaire distributed to 287 of teaching staff working in the university colleges. It has been dealt with transformational leadership with its four dimensions (idealization influence, inspirational motivation, intellectual stimulation and individual consideration) as an independent variable, and self-efficacy was then treated as a dependent one-dimensional variable. The results of the study resulted in a number of conclusions, the most important of which is the existence of significant influence relationships for the dimensions of transformational leadership in the self-efficacy of the faculty members, in the sense that the university leaders who have a high level of transformational leadership skills can predict the existence of a high level of self-efficacy of faculty members in their various departments. The study also presented a number of recommendations, including the focus of department heads on practices that promote the self-efficacy beliefs of faculty members, whether in terms of intellectual motivation, idealization influence, inspirational motivation or individual consideration, and to develop the leadership skills of the teaching staff nominated for positions of leadership in how to deal in the changing environment with its own requirements, whether related to the activities of teaching and learning on one hand or those associated with research and development activities through the establishment of specialized training courses in this field, both inside Iraq and abroad.

The research aims at shedding light on the ways and means
employed by the taxpayers to continue evading the payment of the tax,
whether legitimate or illegal, while determining the factors that lead to the
continuation of the tax evasion based on the hypothesis that 'most of the factors
of evasion of income tax in Iraq are The research in the General Authority for
Taxes conducted a research in the General Authority for Taxation through a
group of taxpayers whose activities are subject to income tax. The conclusions
indicated that how the government acts with tax revenues is a factor affecting
Lq a positive outlook to the tax