JOURNAL OF ADMINISTRATION AND ECONOMICS

This research aims to determine the level of application of Total Quality Management requirements in the Excellence Department in the two ministries according to the EFQM model, as well as to explain the nature of the relationship between the requirements of Total Quality Management and the level of Excellence Management according to the aforementioned model and test the impact of requirements in the management of excellence, and build an electronic service to support search variables. As the research problem was identified as (the lack of perception among workers in the ministries researched of the importance of implementing the requirements of Total Quality Management and strengthening commitment to it, leading to the management of excellence according to the EFQM model) in those ministries.
The research reached a percentage of the gap with requirements, as it reached 61% in the Ministry of Labor and Social Affairs, 75% in the Ministry of Culture, Tourism and Antiquities, as for the EFQM gap, it reached 78% in the Ministry of Labor and Social Affairs, 80% in the Ministry of Culture, Tourism and Antiquities. The two researchers also set keys for improvement and development for the variables, and the results of the statistical methods used in the research indicated that there is a commitment to implement the requirements of total quality management in the Ministry of Labor and Social Affairs), and there is a relationship and influence in the management of excellence according to the EFQM model as for the Ministry of Culture and Tourism And the effects did not appear as a result, due to their lack of commitment to implementing the requirements of total quality management, which affected the Department of Excellence), in addition to weakness in the two ministries researched in presenting their results to reach the Department of Excellence, and the levels of conformity percentage of the two ministries appeared as follows: (Ministry of Labor and Social Affairs: Level 1, Ministry Culture, Tourism and Antiquities: Level Two), as strengthening the strengths and seizing opportunities for improvement by the two ministries will lead to strengthening their position in the future.

The research seeks to know the importance of strategic vigilance and its impact in the entrepreneurial orientation, and the extent of its contribution to its promotion in the agricultural sector represented by the General Mesopotamian Seed Company, one of the formations of the Ministry of Agriculture, so a hypothetical scheme was established in which to clarify the relationships between the variables. Two main hypotheses were formulated from which several sub-hypotheses were tested using statistical methods and programs (Amos, SPSS). And adopted all of the strategic vigilance with its types (technological, competitive, and marketing) as an independent variable, and the entrepreneurial orientation as an approved variable. The research reached a set of results, the most important of which is the presence of a statistically significant effect between strategic vigilance and entrepreneurial orientation, which calls for the possibility of strengthening the entrepreneurial orientation through the availability of strategic vigilance for the research sample that represents decision-making centers in the researched company. And a number of recommendations were reached, among them the necessity of highlighting the technological awakening to follow the agricultural technological developments through partnerships with leading companies in their field of specialization to ensure the company's implementation is carried out faster and more accurately.

The research aims to identify the extent of application of the scientific research axis from among the eight Iraqi academic accreditation criteria, if the research problem is represented in the lack of availability of the requirements of the scientific research axis in universities and colleges (the study sample) because of the weak documentation and successful implementation of them and that interest in them remains below the level of ambition. The research was conducted on a sample that included five government universities, namely (Baghdad University, Al-Mustansiriya University, Basra University, Babylon University, Diyala University) and six private colleges are (Al-Rafidain College, Isra College, Future College, Iraq College, Mesopotamia College, Elite College) and The research adopted the comparative approach in order to make a comparison between them, A number of tools were used to collect data, including personal interviews and direct observation, and to build a check list prepared according to axis indicators, as well as using mathematical equations to extract application ratios and gaps, The research found that the application of the axis of scientific research was low in all universities and colleges, and weak work and documentation procedures, especially among private colleges. The research recommends that attention be paid to applying the indicators of the scientific research axis and adopting the procedures presented in this research that contribute to documentation and successful application..

The study aimed to know the reality of the marketing mix strategies of the banks operating in Syria, to know their role in the process of attracting foreign investments that help in accelerating economic development, and to study the differences between those banks (public - private - Islamic).
The independent variables were represented in the banking marketing mix strategies represented by the strategy (product - pricing - distribution - promotion - place - physical evidence - people). While the dependent variable represented the banks' attraction of foreign investments.
The study population included all the (21) operating banks in Syria, while the study sample amounted to (8) banks, where (105) questionnaires were distributed at the rate of (5) questionnaires for each bank and distributed to (General Manager, Deputy General Manager, Sales Director Public Relations Department (Foreign Relations), Promotion Department), in both the public and private sectors; (95) questionnaires were retrieved from them, with a retrieval rate of (90.4%). (8) questionnaires were excluded because they were not valid for analysis, and the number of accepted questionnaires reached (87) with (97.66%) of the recovered questionnaires, which is an acceptable percentage for the purposes of scientific study.
Among the most important results of the study were:
1- Most of the banks operating in Syria apply banking marketing strategies at a low level that varied between the public and private sectors, but they were not at the required level that should be applied to achieve positive results in attracting foreign investments to Syria.
2- There is a relationship between banking marketing strategies and the process of attracting foreign investments to Syria.

The issue of food security is one of the most pressing issues facing humanity in its present and future, as it is one of the biggest problems that accompany the world with a family, so the issue of achieving food security is one of the topics that has priority in strategic planning for the various countries of the developed and developing world, and these countries, including Iraq, seek, through what it possesses of economic resources, to achieve this, but there are many local economic variables that affect local agricultural production and impede its achievement on this side, and on the other hand there are international economic variables that contribute to influencing the economic activity of various sectors, including the agricultural sector, especially Iraq, covering its food needs for the most important strategic commodities by import.

With the advent of the year 2020, the new year brought us the data produced by the seeds of an economic recession, most of them with inherited roots that cast their shadows on the global economy in general, and the Iraqi economy was not immune to these changes, especially as it is a unilateral economy that depends mainly on the proceeds from the sale of oil. It is characterized by the character of the rentier economy, and the manifestations of this type of economy emerged in the emergence of the health epidemic crisis of Corona virus 19 and the accompanying sharp drop in oil prices as a result of the lack of demand for it and the cessation of global economic activities with high demand for oil such as aviation sectors and major manufacturing industries and others, and thus the most affected economies From the recession are the economies of rentier countries, including Iraq.

The research aims to study at the reality of the Iraqi economy in an analytical manner for the various economic sectors, through provide mechanisms to confront the economic recession and to find optimal solutions ender of different economic scenarios will be put forward.
The research concluded that the economic policy in Iraq doesn't adopts clear and specific paths, and the banking sector has not performed its required role in economic activity due to the weakness of the banking information system and the weak use of modern banking tools.

The research aims to analyze and evaluate the efficiency of the economic performance of small industries in Iraq for the period 2005-2017, based on the hypothesis that the economic performance of those industries in Iraq declined during the period of the research, even though it possesses the capabilities and qualifications that enable it to achieve better performance if it has the natural conditions and Necessary support.
The research adopts the quantitative analytical approach by analyzing the data of these industries and analyzing their economic performance using the indicators of the value added standard as it is one of the most important criteria for evaluating the performance efficiency used in this field, all value added indicators have been used in order to measure and determine the efficiency of the economic performance of small industries in Iraq and indicate the extent of Deviations and their diagnosis, The research concluded to present a set of results and conclusions based on the results of indicators analysis, the most important of which is the decline and fluctuation in the performance of small industries in Iraq during the period of the research, despite the positive results of some indicators, recommending the necessity of setting a clearly defined industrial development strategy Iraqi economy in order to get the industrial sector In general and small industries in particular on the right track for their growth and development.

Tax havens are one of the most important modern subjects interested researchers because they attract capital and give investors advantages in addition to extensive tax breaks and they are not taxed as capital to its tax exempt from carrying on revenue from the activity Economic research derives its significance by examining tax havens and the economic effects of the movement of capital flight, research aims to highlight the concept of tax havens and their geographical distribution and the economic effects of the most important transactions dealing with those havens. Int adopted on deductive method in analyzing the search tools by the effects of capital flight abroad and secure stability in tax havens in search of safety and earn profits and tax breaks. Search is divided into five major investigations in the paragraphs referring to foundations and rationale for tax havens and their geographical distribution and economic effects and models about these researcher found havens of conclusions and recommendations, including
1. tax havens places to receive flight capital tax regimes because they provide security and profits and tax breaks for those funds as well as the high secrecy in business dealings and there are indirect effects of capital mobility abroad affecting Adversely affect the movement of economic activity and investment and disrupts a lot of joints of the national economy.
2. the need for cooperation at the international level to counter the negative tax havens policies that call for attracting capital from its original Habitat in search of profits. And reform of the tax systems in line with the interest of the country in terms of encouraging local investments and gain capital and giving material and moral incentives for investors.

The research aims to identify the extent of the impact of the accounting disclosure on websites on the profitability of commercial banks represented by the rate of return on assets (ROA), Return on Equity (ROE), the return on investment(ROI) and the debt ratio, as well as on the extent of its impact on the value of commercial banks represented in the Economic Value Added (EVA) and index Tobins Q fixed value, as disclosure on websites helps to give a clear picture of financial performance, and thus the ability to make more accurate financial indicators that reflect the true performance of the economic unit. The research problem was that failure to disclose websites as an intangible asset in financial reports will have an impact on the financial performance of the economic unit and on the work of performance indicators that help in evaluating the financial performance of the unit, which helps the unit to diagnose weaknesses to take the necessary corrective measures. The field of research is represented by the Iraqi commercial banks listed on the Iraq Stock Exchange, as the research sample reached (three) banks: (Gulf Commercial Bank, Islamic South Bank for Investment and Finance, and Mosul Bank for Development and Investment). In the analytical side of the research, the data obtained was relied on for the period extending from the date of the site’s acquisition and the year that followed, in addition to the method of personal observation and interview, and the research found that there were no significant differences in the rate of return on assets, the return on investment and the debt as a result of not optimizing the use of the website in collecting revenues in exchange for the services provided. Also, the financial performance indicators showed the existence of weakness in the performance of the banks in the research sample, which negatively affected the economic added value and the fixed value index. Accordingly, the research recommendations came about the importance of commercial banks, the research sample, to direct attention to electronic sites as a digital platform for providing electronic services (E-Banking) and a source of income generation through investing them in providing these services and striving to improve and sustain them.

The subject of contracts in the hotel industry is one of the important topics due to the precedent of which are often quick and complicated procedures and during their implementation and after their implementation, which requires a statement of the results of those contracts reflected on the nature of accounting treatments, From this standpoint, the research came in line with the new trends regarding the need to adopt international standards in the Iraqi environment or to agree with them, The research problem focused on the diversity, diversity and complexity of the contracting contents in the hotel industry, which greatly affects the nature of accounting treatments that may not have a counterpart in the local rules and international accounting standards. The research was based on the hypothesis that accounting treatments based on diligence do not lead to the dissolution of the complexity of contractual contents in the hotel industry and the end of existing accounting problems The researchers reached a set of conclusions and recommendations related to the subject of the research and its selected sample, Baghdad International Hotel Company / shareholdings company, Among the most prominent conclusions, the failure of the contracting company, the research sample, to work according to the required specifications and the time specified, which indicates that the referral of work on it by the preparatory committee to ensure speedy completion, was unsuccessful. The study concluded with many recommendations, including the need for referral of contractors to be well studied and to testify to them through the course of their work, speed and accuracy in carrying out the works according to the required specifications.