An Authentic Scientific Quarterly Issued by the College of Administration and Economics - University of Al-Qadisiyah ISSN Print 1816-9171 ISSN Online 2312-9883 Register number at the Books and Documents House 696 for the year 2000 Chairman of Editorial Board:  Chief Editor Prof. Saleh A. Rashid (Ph.D.) - University of Al-Qadisiyah  Managing Editor Prof. Ihssan Dahash Chalab (Ph.D.) - University of Al-Qadisiyah Members:  Prof. So'aud Ch. Mashkor (Ph.D.) - Al-Muthanna University  Prof. Adeeb Q. Shindi (Ph.D.) - Wasit University  Prof. Abdulhosein J. Al-Ghalibi (Ph.D.) -Al-Kufa University  Prof. Allam M. Mosa (Ph.D.) - Ahlia University - Bahrain  Prof. Batol M. Abady (Ph.D.) - University of Al-Qadisiyah  Asst. Prof. Ali J. Abd (Ph.D.) - University of Al-Qadisiyah  Asst. Prof. Nadhem Sh. Jabbar (Ph.D.) - University of Al-Qadisiyah  Asst. Prof. Raheam J. Dhaher (Ph.D.) - University of Al-Qadisiyah Advisory Body:  Prof. Mahdi M. Al-Allaq (Ph.D.) - Secretary General of the Council of Ministers  Prof. Qassem N. Al-Mahyawi (Ph.D.) - President of the University of Sumer  Prof. Ahmed I. Al-Ali (Ph.D.) - Board member of the Central Bank of Iraq  Prof. Mudhhir M. Saleh (Ph.D.) - Economic Adviser - Office of the Prime Minister  Prof. Adem G. Al-Auteibi (Ph.D.) - Editor of the Arab Journal of Administrative Sciences, Kuwait University, Kuwait  Prof. Mohammad Ratol (Ph.D.) - Editor of the journal Economics of North Africa, Algeria  Prof. Abdulnafea A. Alzirari (Ph.D.) - College of Administrative and Economic Sciences University Philadelphia, Jordan  Prof. Ateya Al-Jayar (Ph.D.) - Professor of Economics Department of Land and Water, Agricultural Research Center, Egypt  Prof. Larissa Vladimirovna shulgina (Ph.D.) - The Voronezh State Technological Academy in Russia  Prof. Mourad Kouachi (Ph.D.) - Editor of the journal Economic and Financial Research - Oum El Bouaghi University, Algeria Language Supervisions:  Arabic language: Asst. Teacher: Abdul Hassan Shoaib Ahmed  English language: Lect. Lobna Ali Technical Supervisions:  Typesetting & Print: Mr. Amir Kadem Abed  Secretarial: Mrs.Sana Jabbar Tuoama