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

The Iraqi economy for the period (1990-2015) underwent
various stages of economic and political fluctuations, directly or indirectly
contributed to the effect of exchange rates on directing economic activity in
Iraq through various policies including monetary policy that targeted
inflation through exchange to provide a suitable environment for growth
and development , The study showed the clarification of the long-term
relationship of the mining sector and the independent variables. This is
because the effect of fiscal policy is greater than monetary policy.

The phenomenon of corruption is a widespread global phenomenon,
and the degree of its coverage varies from one society to another, especially
because the reasons for the existence of corruption are economic, political and
social reasons, so that it became a phenomenon without any society or political or
economic system. Corruption has taken various forms, including bribery,
embezzlement, favoritism, fraud. The concept of corruption, according to some
international organizations, is that the use of public influence to achieve profits or
special benefits, including all kinds of bribes of local officials, politicians or
judges, but excludes bribes that occur between institutions private sector .
Economists had stressed that liberalization of the economy, restructuring of the
public sector and economic reform programs in the country, especially in
economies that lack legal institutions, may lead to increased levels of corruption.
Studies show that countries where the public sector expands and dominates
economic activity tend to because it has higher levels of corruption, which means
that it exists in capitalist societies that depend on the private sector on the one
hand and the public-sector-dependent communities on the other. The problem of
research is "administrative corruption represents a serious challenge to economic
development social and political reform, and impedes the country's transition to
democracy and market economy, and to combat it must involve the private sector
alongside the government sector in this role through the implementation of reform
measures for both sectors. "The most important conclusion of the study is that
administrative corruption is one of the most dangerous forms of corruption in
contrast to the development plans and the economic cost borne by the projects
and social is the decline in employment opportunities and increase unemployment
rates, and the most important recommendation is to adopt an integrated program
of administrative reform through reforms on both public and private sectors.

The economic importance of renewable energy uses
(solar and wind power) with special reference to Iraq
There is increasing interest in the study of renewable energies as
one of the most important sources of global energy outside
traditional energy as well as clean and non-polluting energy, which
makes it very important to achieve sustainable development, which
we are trying to highlight through this study by highlighting the
economic importance of global energy With a special reference to
Iraq

Although the term country risk is often used in literature, there is
no general agreement on what is exactly the country's risk. Since political risks
are often used as an alternative term for country risk, these terms need to be
different. The risks of the country indicate the full risks to which the investor
deals, not only the risks of political changes, but also economic and financial
risks, we can identify the risks of the country and the negative impact on
individual investments and companies in the host country for reasons related to
its political, economic and cultural variables.
The country risk matrix and the risk management division used only two risk
dimensions to assess foreign investment opportunities, which would not give
multinational companies an accurate assessment of their investments in host
countries. Therefore, we should take the expected return into this matrix by
adding a third dimension to the risk equation adjustment study Country offers
a more accurate assessment of foreign investment opportunities from two
dimensions
The study results were, the use of modified country risk matrices provides
more accurate results than the traditional hazard matrix with risk-dependent
dimensions only.

The price is one of the most complex paragraphs of the catalog mix and as
the security key to the relationship between the Organization and the customer, the error in
fixing the price of a service means losing competition in the new atmosphere of a complex
environment, so examining all the price paragraphs very carefully is an urgent necessity.
The determination of service prices is the characteristic of the service in tangible goods.
The problem with this study was that there was no clear perception in the study
sample of the role of the price in providing health services in the province of Babylon.
This study involves achieving the following objectives:
1. knowledge of the relationship and influence between price and health service elements
in the sample study.
2. Identification of price fundamentals and provision of health service.
3. To determine the application of the appropriate price in the Health organizations
(sample study).
For the purpose of achieving the objectives of the study, a hypothetical scheme has
been developed, specifying the nature of the relationship between the dimensions of the
independent variable and the dimensions in order to detect the nature of this relationship,
several hypotheses tested using advanced statistical methods and the application of the
statistical program for Windows-spss-18 were formulated. Use the simple correlation
coefficient to measure the correlation between variables and test (z) for the moral
knowledge of this relationship, and test (f) to determine the morale of the regression
equation, as used (R2) to interpret the magnitude of the effect of the independent variable
in the child variable. The Coral Teaching Hospital, the Hilla Educational Hospital, the
maternity hospital and the children were selected as the study sample and the main
findings were.
1. There is a correlation between each price variable and the health service variable in
different proportions.
2. There is a significant moral impact on the price in the health service.
The study recommended the adoption of a clear scientific pricing policy that would
increase the effectiveness of these services on the one hand and maximize hosp

The study sought to find out the impact of Business Re –
engineering and total quality management on strategic performance in the AL –
Waha Branch in order to achieve that purpose the study has been adopted the
dimensions of Business Re – engineering represented and the total quality
management has been represented by the dimensions and The strategic
performance has been represented perspective in order to archive the
objectives of the study virtual scheme has been placed to determine the nature
of relationship and impact between the variables of the study in order to detect
the nature of this relationship and impact several hypotheses have been
formulation and were testing by several statistical methods by applying statistical
program (SPSS vr.18).
The study came to a set of conclusions and the most important is the
significant joint effect of Business Re – enginerring and total quality
management on strategic performance and this is what enhances and support
the orientation of our study in the selection of both in depended variables to
determine their impact on strategic performance as the value of the multiple
regression coefficient between variables is bigger then the value or simple
regression coefficient of each independent variable separately in influencing in
the depended variable.

The study concerned one of the important topics related to
the changes in the production of electric power and the impact on the
emissions of carbon dioxide harmful to the environment and public health
in Iraq and in the study sample Middle Euphrates particularly during the
period of political and economic transformations of 2003 2015. As electric
power is the main engine of all economic sectors, The study included
estimating the general trend equations of the pollutant emissions affecting
the environment and Minitab 17 program was used to analyze and we
have reached several important conclusions, including that the continuity of
dependence on fuels In the production of electric power leads to increased
emissions of toxic gases that are dangerous to human life and the
surrounding environment in addition to the depletion of large sums of
money. It was recommended that financial allocations should be directed
to address the emissions of toxic gases from power plants in modern ways
.and the search for sources of energy-friendly environment And low costs

That the financing of specialized banks is important at the
present time under the conditions of low prices of oil, to work without
relying the oil sector and transfer this dependence to other sectors, and
here comes the need to encourage and mobilize savings and directed
them towards real investment opportunities that achieve development
in various economic sectors (vital) As the importance of research in the
disclosure of the role of the Agricultural Bank in the development of the
agricultural sector, by subjecting this bank to study and research and
the ability of this bank to achieve development in the agricultural sector,
which specializes in this bank and the case of study in the province of
Babylon

To date ,the environment faces many pollutants coming
from activities of industrial companies. So, the idea of this research
depends on the social and health importance of human life and
protection of the environment from the impact of the pollutants. The
study aims to clarify the reality of applying social responsibility
accounting in Al-Furat company for chemical industries as one of the
companies that are generated toxic gases . the results showed weakness
in the application of social responsibility accounting towards
community service and environmental protection as well as its simple
interest in serving the company's employees . the researcher
recommended that are the company should study the type of
contaminants and determine their causes and as a result of that
preserve the environment and protect the community from the impact of
pollutants.

A random sample of the employees of the commercial banks in Babil
and Karbala (40) were selected and analyzed to verify the organization's ability and
contribution to the enhancement of the empowerment strategy. The objective of the
research is to reach the awareness of the senior leadership in the organization, which
is concerned with the importance of organizational skill and its role in influencing the
strategy of empowerment, as well as the positive and negative aspects in the process
of organizational ingenuity adopted therein, and the conclusion of recommendations
and mechanisms of action aimed at developing the objectives and strategies necessary
.to activate the strategy of empowerment in Service organizations.

The conditions of the economic blockade, which lasted for more
than a decade, had a significant impact on the decline of all economic
indicators, especially monetary policy indicators.
The state resorted to adopting the new monetary policy to finance public
expenditure to meet the needs of citizens, After 2003, despite the economic
openness and increasing oil revenues, there was no change in the reality of
the Iraqi economy because of the dependence on oil very much, and there
was no direction of the public authorities to formulate policies economic
reconstruction aimed at rebuilding the economic structure and removing
structural imbalances.
The ARDL model, which is an advanced standard method, is used to test
the stability of time series at the level and at the first difference.
This model gives results on the nature of the relationship in the short term
(error correction model) as well as long term results.
The study reached a number of conclusions, the most important of which is
the existence of a long-term equilibrium relationship as well as the shortterm relationship between the variables of monetary policy and investment.

This study deals with the possibility of employing the top
management team behavioral integration (TMT) to enhance strategic
flexibility for organizations. It introduced a comprehensive theoretical
framework for the most important issues presented by researchers about
these two variables , in addition to a practical analytical framework for the
opinions of heads and members of faculty councils of ( 38 )private
faculties distributed to the provinces of (Baghdad, Najaf, Karbala,
Babylon , Muthanna ,and Diwaniyah).
The sample included (269) individuals who hold the post of Dean, Assistant
Dean, Head of Department at those faculties. The study included two
variables: (TMT) behavioral integration in its three dimensions (information
exchange, collaborative behavior, participation in decision making) as an
independent variable strategic flexibility with its two dimensions (reactive ,
proactive flexibility).
The study assumes that there is a positive influence relationship between
(TMT) (faculty council) behavioral integration and strategic flexibility . In
other words , faculty councils with a high levels of behavioral integration will
achieve a high level of strategic flexibility. The questionnaire is used to
collect data for the study and to adopt a number of statistical methods,
including ANOVA, the structural modeling equation (SEM), the Pearson
correlation matrix, and the simple regression analysis (SRA) .The study
concluded that the hypothesis of correlation and influence between (TMT)
behavioral integration and strategic flexibility was correct. The study
presented a number of recommendations related to its subject, including the
importance of enhancing the exchange of information at the level of the
faculty councils and also at the organizational level through conferences,
scientific seminars , which represent the necessary mechanisms for
information exchange between faculty members .
Tags : behavioral integration, information exchange, collaborative behavior,
participation in decision making , strategic flexibility, proactive flexibility,
reactive flexibility

The main idea in the research is to show the application of international
standards in the accounting practices of the transformation of the accounting
profession at the international level, which raises or stimulates some departments
that are vulnerable to local competition or external competition as a result of
globalization and progress in the field of information technology, One of which
pushed most weak performance management to manipulate the lists to show the
company a strong position and a stable situation for gains and investors, which led to
the result of judicial disputes as a result of the impact on auditors or pressure by the
administration led to the Which resulted in a financial crisis amounting to the
bankruptcy of some companies or banks in Iraq so it was important to strengthen the
accounting profession with the legal expert, which is the future product of the
graduates of the accounting department through the introduction of legal materials
that support the profession of accounting and familiarity with international standards
and understand clearly And the importance of their applications.

The role of entrepreneurship has become critical to the prosperity of
society as it is receiving more attention from governments and institutions. In
recent years, academics and economic policymakers have been told that
entrepreneurship is an activity that provides jobs, innovation and economic
growth, creating better social conditions and addressing much of environmental
.challenges
Despite the great interest in understanding it, since entrepreneurship is a multifaceted concept, there has been an intersection in many academic fields such as
economics, psychology, management or sociology with regard to the concept of
entrepreneurship. The incompatibility of this concept has given rise to some
ambiguity in its interpretation. However, in a rapidly evolving world, the role of
entrepreneurship in the economy has changed dramatically, so the specific
factors and impact it brings to societies are different.
The aim of the research is to discuss incentives and national measures that
promote the culture of entrepreneurship within countries, as well as the
understanding and transmission of guidelines on measures that promote the
culture of entrepreneurship within European countries, with special emphasis on
Romania. To do this, the researcher will follow an Empirical approach to the
determinants, impact and frameworks of entrepreneurship that operate in
Northern Europe and Roman

:This paper analyzes the relationship between oil price shocks and some major
macroeconomic variables (Real Gross Domestic Product, Government Expenditure, Inflation
rates and Unemployment Rates) in Iraq economy For the 1990-2015 period.
We have used restricted VAR model and Johansen Co-integration test and Impulse
Response Functions to investigate the effects of oil price shocks on the Iraq economy.
Our results indicate that despite the decline in oil revenues as a percentage of GDP to
28.6% in 2015 compared with 42.4% in 2014, this was not accompanied by decrease in
public expenditure, because a large part of government spending goes to the operational
budget, Which is characterized by high stability, in light of the increase of government
spending on military operations for the purpose of extending security stability.
Inflation rates have been slightly changed, We believe is due to the fact that the
money supply in the Iraqi economy has not changed due to the changes in oil prices.ا This
is due to the large size of the Operating Budget, which is relatively stable at the expense of
the Capital Budget, 30% at best for the duration of the research

This study intends to identify the Reengineering process as input for
change and its impact on the achievement of public banks objectives and
specifically Agencies of Tebessa, purpose of improve its performance and
enable them to keep abreast of developments in the global banking environment
developments, this study focused on designing a questionnaire and developed as
a tool to collect data, Where they were distributed to the sample and then the
data is contained in the questionnaire analysis by using the Statistical Package
for the Social Sciences (spss) software. The study found the most important
results of the Reengineering and change are two sides of the same coin
profitable condition balance between the needs of the change and the objectives
of these public banks even working correct a way which conforms with its
position in the Algerian banking system

The aim of this study is to study the impact of cash flows (operating,
investment and financing) as independent variables, on the return on investment in
ordinary shares as an approved variable, as well as the role of the cash flow statement in
the financial reports in order to guide the Iraqi investor to use them instead of the income
statement. This study was applied to a sample of 11 commercial banks for the period
(2011-2015). To achieve the research objectives, simple and multiple linear regression
was used. The research reached several conclusions, the most important of which is the
absence of significant effect of cash flows on the return on investment in ordinary shares,
as confirmed by the results of the statistical analysis. In addition, a number of
recommendations have been reached The most important of these recommendations are
improving the image of cash flows and highlighting the importance of their data and their
direct impact on the returns from investment in ordinary shares by adding elements of
attraction, clarifying ambiguous indicators, facilitating reading the data and achieving the
best vision by the beneficiaries.

The aim of the research is to explain the effects of financial
globalization on developing countries and to focus on emerging financial markets.
The research reached several conclusions, including the possibility of moving
from short-term financial market to long-term financial market from commercial
banks to business banks from insurance services to banking services And from
the exchange markets to the financial markets. The current research has shown a
strong positive correlation between market capitalization and liquidity in our
markets in the research table on the one hand, and foreign investments in the
market on the other, where correlation coefficients are positive and very close to
one. The study made several recommendations, including maintaining a kind of
economic stability in relation to the macro variables, the most important of which
are growth rates, inflation rates, interest rates, investment rates, etc., and linking
the emerging stock exchanges among them and integrating them into a unified
financial market.

Is a business continuity management (BCM) branch newly branches
of the administration, which appeared to reduce the serious consequences that
cause work organizations in disasters and crises and emergencies and infect
most of the activities at certain times, as well as to prevent their occurrence in
most cases, and thus have been prepared in this research suggested model for
system continuity management business in order to enable the Iraqi
organizations in the public and private sectors of the ability to build business
continuity in a systematic manner through disaster or crisis or emergency in
order to ensure its products continue to provide goods and services and do
basic tasks

of this research is to study the bonding relation between the strategic
intelligence….(Foresight, Systematic Thinking, Strategic Vision, Motivation,
Partnership) and sustainable competitive characteristic….(IT, self capabilities,
creativity, quality). Further more, the multiple influence between the two variables
mentioned above is studied as well. Considering that the research has adopted, in
its theoretical framework, the strategic intelligence as an independent variable,
verses certified variable for the sustainable competitive characteristic. The search
problem was measured by the fundamental question of whether an organization
whose leadership is strategic intelligence can achieve sustainable competitive
advantage,The importance of research stems from its emphasis on a vital sector
such as the insurance sector, which plays an important role in the economic
activity of the country and its development. Therefore, the study of these variables
(strategic intelligence and sustainable competitive characteristic) improves the
performance of the organization under studyAnd hence the researchers sought to achieve a set of goals, the most important
1. Building an integrated knowledge framework for the study variables (strategic
intelligence and sustainable competitive advantage).
2 - directing the attention of the concerned in the company sample research to be
the adoption of scientific orientations in dealing with strategic intelligence in order
to achieve the competitive advantage through the insight of leaders and those
interested in strategic topics of the importance of the variables of the study and
encourage them to exploit mental abilities, to achieve excellence in performance