Abstract: The current research examines the interactive effect between psychology contract breach and organizational cynicism through mediator role of violation of psychology contract amongst a sample of 104 employees in Al-muthanna cement factory. The research suggest that breach of psychology contract leads to emergence negative emotional reaction by employees reflected indirectly on increasing cynicism attitudes included three aspects are : believe, affective and behavior. This research also assumes that magnitude of positive relationship between breach and violation of psychology contract will reduce when employees perceive internal respect in organizations. The data were colleted by using questionnaire. For testing mediated moderation relationships in hypothesized model, (Baron & Kenny, 1986)' method, (Muller et al., 2005)' approach, structural equation modeling, regression analysis and correlation were used. Results indicate that breach of psychology contract positively related with violation of contract and violation of contract mediates the relationship breach of psychology contract and organizational cynicism. In addition to, the results indicate that perceived internal respect influence negatively relationship between breach and violation of psychology contract. In lights of these results, set of conclusions and recommendation were formulated.

Abstract: During the past fifteen years has developed a field cognitively new so-called "Strategic information systems," which ranked in the framework of regulations that do not stand a vital importance when assigning ability of business organizations to accomplish their tasks current efficiently and effectively, but in the context of supporting its resources to achieve its strategic goals and competitiveness. The search is an attempt to provide a summary of intellectual and conceptual theories in the contemporary field of Strategic information systems, starting from the contributions of Porter on strategic uses of information systems, and then discuss the transformations of intellectual interests internal to the strategic interests and the role of information systems strategy in achieving integration between the two entrances. The limits of the analysis in the search exceeded focus on frameworks and perspectives conceptual to the development and the formation of a model presumably been tested longitudinally in a number of private banks to the extent of his ability to interpret and diagnose the role of information systems strategy is to build and develop capabilities strategic core confirmed results that Strategic Information Systems check attribution active and morally to the ability of business organizations to build and develop the core strategic capabilities.

Abstract: The research aims to study the economic feasibility of growing vegetables under plastic spending such as planting cucumbers, okra, tomato, green pepper and others. And compared the cultivation of vegetables by season seasonal agriculture for the same vegetables.The study confirmed that protected agriculture in plastic tunnels give bigger profits from seasonal agriculture, but high production costs strain the farm budget. Has also been compared to monoculture in agriculture protected and after the increase in costs has become profits few forcing farmers to cultivate crops to give profits more but raise production costs have been the work of a questionnaire that was distributed to (140) farmer to know the problems and obstacles faced by farmers spending plastic was drafted recommendations to solve the problems and constraints facing agriculture and mentioned by farmers.One of the problems and constraints faced by farmers in agriculture are protected:1 - the need to provide affordable plastic sheeting by the state.2 - the need to provide fuel and fuel needed by the farmers for the purpose of irrigation planted charges or heated.3 - the need to control the provision of improved seeds, fertilizers and good quality control of pesticides appropriate and good dealing with plant diseases and pests. But do not be traded adulterated supplies and damage to society and farms.4 - Coordination between domestic production and imports to protect domestic production from recession and the damage and loss of farms, but the import of vegetables, which are suffering from scarcity.5 - the establishment of model farms to watch in all the provinces by the Ministry of Agriculture and Agricultural Extension to persuade farmers to adopt greenhouse cultivation and adoption of drip irrigation to reduce waste in irrigation water and only small amounts of water.6 - the need to establish and provide plants for canning and food industries in provinces where increasing cultivation of vegetables or greenhouses for the purpose of benefiting from the surplus in the vegetables and no damage and the loss of farmers on the one hand and to provide canned vegetables in seasons that suffer from shortages of them.

Abstract: During the eighties many policies has been reform in a large number of developing countries to face the economic problems faced by, and was the reform policies in the "stabilization programs and structural adjustment supported by the IMF and the World Bank, and included goals to secure re-balance the balance of payments with the resumption of growth and focusing on address problems purely economic without attention to social issues, so it has been for these programs have raised significant economic included most economic variables for the countries which have applied policies, and it did not stop at this point, but extended to the social aspect, Vanekst those economic impacts on the social aspect is undesirable in it, a problem that social cost prohibitive incurred poor people, and when you compare these reforms economic reforms that have been implemented under the Islamic economic system, it was found that there is much discrepancy, as included recent all aspects of life, both on the economic aspect, social or humanitarian than leave a positive impact, was to ensure economic well-being of individuals and society thus ensuring social justice.

Abstract: This study aimed to identify the current applications by Iraqi industrial companies methods of management accounting and valuation methods of investment projects as well as the areas in which they are these applications in addition to disclosure of the difficulties and obstacles that limit and prevent these companies from the application of these methods as well as the advantages and benefits that can be achieved for these companies in the case of application of these methods.To achieve this, the researcher prepared a questionnaire contained four main aspects covering aspects required studied in addition to the personal information of respondents to the questionnaire, where the sample was conducted by the study consisting of (53) individuals "from senior management and account managers, accountants and (7) of the large industrial companies , and using some statistical methods to analyze the data which is the arithmetic mean (Mean), standard deviation (Standard Deviation), has reached the study to a number of conclusions of which the most important are:Iraqi industrial companies implement some methods of management accounting and methods of evaluation of investment projects, such as planning budgets and analyze deviations and style payback period and in different areas of administrative processes, such as the distribution of the available funds on investment projects and future planning and deviate selling prices despite the absence of sections or departments specialized accounting administrative and evaluation of investment projects.These companies facing many of the difficulties and obstacles that limit and prevent these companies from the application of these methods and most of these difficulties related departments of companies and its unwillingness and encourage the process of applying these methods, as that of these companies realize the advantages and benefits that can be realized with by the application of these methods of where better financial planning and increase corporate profits.The study was presented a set of proposals drawn from the findings of her study, which will contribute to the development of the awareness of the Iraqi industrial companies of the importance of the application of these methods.

Abstract: The research aims to identify the theoretical aspects and practical applications to carry out construction work and from the point of view of the contractor taking form (Tower Reconstruction Contracting). As well as the impact of laws and instructions for construction work and commitment by the company as well as access to the bases adopted the accounting systems in construction accounts and the adoption of the basis of the full contract for the construction and well-priced basis (cost + profit margin).The company relies closing the accounts of some construction that is completed 100% in real terms. As well as adopt the style of closing expenses and revenues annually of commitments undertaken in accordance with (cost + profit margin), without regard to the actual completion rate, in some cases. Through field visits to a contracting models under implementation and in the course of the discussion and inquiry with the supervisors of the implementation has been reached to the importance of the progress of work program which is the basis of follow-up field upon which to report the actual completion rate for upper departments.The aim of identifying how to set up the program progress and identify the percentages and numbers of standard planned for implementation, which is the basis for the comparison between planned and measured the percentage of completion is the actual attempt to give the role of a field of destinations audit in how to enter deeply into the data analysis and obtaining evidence to prove additional enhance the value of data or disbursements compared to the actual implementation, as well as for the possibility of adapting the audit program with the implementation of the program of entrepreneurship.

Abstract: This research aims to find out the availability of ingredients applied budget system on the basis of activities ABB (which is considered as one of the accounting systems of modern management) and the possibility of its application in the municipalities of the province of Diwaniyah sample search they provided this budget of important features in the planning, control and performance evaluation, in addition to addressing the deficiencies and problems traditional budget through the premise that provide elements of this budget in the above sample and research has included theoretical and practical side was reached to a set of conclusions and recommendations.

Abstract: Occupies money is particularly important in the economic life because it is the only crossing for the meanings of different economic, production is expressed in monetary units and enter measured with money, but that economists do not see the wealth of economic goods wealth unless you money, they are a way to satisfy the needs of human and necessity in every society, It is as old as human civilization, but they are known in primitive societies and taken other forms what Nafah now forms. And that no cash so as to facilitate the so-called specialization in production.Since the economic ideas that we are familiar now about cash and functions not developed in isolation from the cultural and economic environment, social and even political and ideological experienced thinkers and philosophers of the pioneers of positive economic thought and Islamic world. This is because human Walid environment and belief.

Abstract: The research aims to test random model walk for the purpose of analyzing the behavior of stock prices of listed companies in the Iraqi market for securities, as well as analyzing the behavior of prices index of the market and sectors constituent, and to identify the level of efficiency of the Iraqi market for securities, and to reach this goal has been tested a series of monthly prices corporate research sample consisting of (24) companies and the general index of the market and sectors constituent in 2009, for the purpose of testing random prices for companies and index has been used analysis autocorrelation autocorrelation of the error random regression model time series selected for analysis, have been using a test events similar (test iterations) rune test to make sure the results of autocorrelation, in addition to the use of correlation analysis to analyze the relationship between returns general index of the market and revenue sectors, consisting of the market, has reached search several conclusions was that the most important stocks in the Iraqi market for securities and the prices index of the market does not follow the premise random walk This means that the Iraqi market for securities is efficient as weak, so recommendations included preparation of similar studies to determine the level of efficiency of the Iraqi market for securities.

Abstract: The changes that took place in Iraq, in all fields, including the change in the volume dependence on state institutions and organs in spending public money in order to bring about sustainable development, it was imperative for the SAIs to reconsider its regulatory to conform with these changes and expand control, as the poor cope with the SAIs of the evolution of the role and objectives of the executive authorities in the management of public funds led to the misuse and develop and maintain it and the spread of financial and administrative corruption.The focus of the objective of the study to the definition of the problem of administrative and financial corruption, its causes and consequences, and diagnosis of the main reasons that led to the poor performance of SAIs to reduce the administrative and financial corruption. And to improve the performance of SAIs to meet the financial and administrative corruption.

Abstract: Because of what ails systems cost of traditional palaces in the pricing of products and meet the requirements of management strategy to cope with the business environment of contemporary aimed to control costs after the completion of the production of the product, which requires search techniques pricing that focus on the life cycle of the product as a source of the emergence of cost, as the laboratory Kufa Cement suffering from fierce competition led to lower sales due to the policy dumping Iraqi market different types of material cement and impulse different because its reliance on traditional methods of calculating the unit cost of the product, which reflected negatively on the ability to survive and grow in the market and maintain at its for the purpose of reducing of this effect has to be abandoned traditional methods of cost accounting and management and the trend towards the use of more efficient techniques in achieving competitive advantage.

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