ISSN: 1818-1074

Current Issue
Volume 14 Issue 58

Volume 14, Issue 58, Autumn 2018, Page 1-240


The Effect of Sustainability Indicators for Governance and Economic axis (EG/ISX)* in Evaluating Performance of Iraqi Industrial Corporations listed in Iraqi Stock Exchange (ISX) **

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, Volume 14, Issue 58, Pages 1-32

The current study has gained importance as the performance evaluation is the basic process that illustrates the potential of the company to continue its activities with failure or success, so that the provision of financial or non-financial metrics gives the company a clear picture about their products and services and processes that lead to the production of such Products and services and the need to develop cost accounting and management accounting systems in the company not only of their output on just financial metrics, but the scope of those outputs to generate non-financial metrics help raise efficiency, effectiveness and economic performance One of the results of the research was that Iraq's research sample companies differed in their level of reporting.
Sustainability according to EG and GRI standards the highest sustainability reporting level reaches (24.04%) For the Baghdad Gas beverage company and the lowest level of sustainability reporting up to 13.09% for the modern sewing company, however, the overall level of average sustainability reporting for the research sample is 19.211%. It is a very weak degree
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Bayes Approach to estimation the Fuzzy reliability for Frechet Distribution By using simulation

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, Volume 14, Issue 58, Pages 52-72

In this research we will estimate the distribution parameters by using the method of Bayes when the data of life times are fuzzy numbers. And then use the estimates obtained in the estimation of the fuzzy reliability function of the distribution and then choose the best estimate of this function by comparing in mean square error (MSE) and Mean Absolut Proportional Error (MAPE). The researcher concluded by means of the simulation results that the estimation of the fuzzy is better than the real for all sample sizes when we estimate of the Frechet distribution parameters by using Bayes method. The mean error squares (MSE) and the Mean Absolut Proportional Error (MAPE) are contrasted to the lowest of the sample size n = 500. n=500

Analysis of interdependence between fiscal and monetary policy in the case of the general budget deficit, Iraq a model

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, Volume 14, Issue 58, Pages 73-112

The interdependence and coordination between fiscal and monetary policy is necessary to achieve the common goals of both policies of achieving economic stability and achieving acceptable rates of economic growth, but the increase in the budget deficit due to the lack of public revenues or the extraordinary increase in public expenditure (Iraq in recent years), makes the government sometimes resort to reliance on monetary policy and its various tools to finance that deficit.
The research dealt with the state of the Iraqi economy as the government used to borrow from the Central Bank or to use the tools of monetary policy, especially the open market in financing the budget deficit and this impacted on foreign reserves with the Central Bank, in this research we conclude that the overlap between the tools of fiscal and monetary policy in Iraq Resulted in an inverse relationship between internal public debt and foreign reserves. One of the main recommendations of the research is the need to coordinate the fiscal and monetary policy in a way that does not limit the efficiency of each of them, as well as the need for the government to diversify sources of non-oil revenues to prevent falling into the problem of dependency global economies.
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The responsibility of the auditor for the evaluation of the administrative control system

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, Volume 14, Issue 58, Pages 130-148

The importance of research stems from the fact that it sheds light on administrative control and the impact of evaluating it properly on the program and objectives of the audit process. And to identify the concept of administrative control and importance and types. Learn about the responsibility of the auditor and types. Identify the importance of the system of administrative control in the work of the auditor and its impact on the development of the audit program. And identify the types of responsibilities entrusted to the auditor in general.
The responses of the respondents from the sample indicate that the administrative control and accounting control are represented as one unit in order to achieve the objectives of the establishment and have an important role in achieving the goals prescribed for the establishment efficiently and effectively. There are a set of basic duties on the auditor to observe them in order to reach the results and objectives prescribed and give confirmation And the auditor is fully responsible for the examination and evaluation of the administrative control system in all its details and types that administrative control contains a set of methods and procedures necessary to achieve efficiency in the use of Of the available resources and the preservation of the property of the establishment. The auditor shall perform the necessary professional care in obtaining the information that enables him to express his opinion in the financial statements.
It is necessary to find formulas for joint cooperation between the administration and the administrative control department and the auditor in order to reach the required results and achieve the objective of the audit process and ensure the proper functioning of the establishment and achieve the goals set. Achieves internal control and thus creates self-control among employees. There must be complementarity between internal control and administrative control activity in the control of any government institution. In order to achieve this integration, it is possible to control all financial transactions and fill gaps that may lead to financial and administrative corruption. And establish a sound and clear organizational structure to identify lines of authority, authority and responsibility and define functional relationships between different units. And to define a precise and clear description of all functions of the administrative unit to ensure the definition of the duties and responsibilities of each job and to facilitate the process of separating the conflicting jobs.
A good system of administrative control is important for the institution, and it is also its responsibility to ensure that its application is safe.
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The impact of The application of the international Standard for the quality of Training ISO 10015 To reduce Production Costs

THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES, Volume 14, Issue 58, Pages 225-240

The aim of the research is to determine the effect of the training programs on reducing production costs. The result is that increasing the training courses of the workers leads to reduction Production costs by reducing the number of units in the production process. This is explained by the data obtained from the training records and the production cost , The study concluded that the number of participants in the training courses is small compared to the size of the factory. The most important recommendations are the need to establish a special section for training and its introduction within the organizational structure of the factory..