Economic Sciences

The study was designed to test random traffic through the ISX60 market index for the possibility of judging market efficiency at a weak level. The Serial Correlation Test, Runs Test, Variance Ratio Test and Rescaled Range Test, The study concluded by accepting the hypothesis of the study that the returns of the ISX60 market index in the Iraqi market for securities does not follow the random traffic in general and as a result of the Iraqi market for securities is inefficient within the weak level of efficiency and recommended the study of the need to work supervisors in the Iraqi market for securities to activate all roads a Which will work to access information to all investors and thus raise the efficiency of the Iraqi market for securities in order to prevent the possibility of achieving unusual returns by some investors.

The research aimed to identify the reader with outsourcing in general and outsourcing internal audit function in particular, And to identify the Possibility and feasibility of its application in the local government of Dhi Qar. In order to achieve the objectives of the research, the researchers reviewed the theoretical and applied studies that dealt with this subject as well as conducting field visits to the local government of Dhi Qar and conducting interviews with its internal audit team, The researchers concluded that Internal audit in the local government of Dhi Qar suffers from many problems, and the outsourcing internal audit function may be the best solution for the administration to avoid these problems.

The research aims at early diagnosis of the financial crisis because it reduces the losses in the financial and banking sector, and the possibility of using strategies such as mergers to reduce the effects of the financial crisis, as well as early confrontation of the financial crisis because the element of time is very important. The research was based on (FDIC) data showing consolidated banks in the period 2010-2016, specifically mergers after the real estate crisis. The main objective of the research is to merge the banks facing bankruptcy into a single entity with the aim of unifying the dealings with all those affected by banks and deposit holders, as well as forming a specialized committee of financial and economic experts which prepares an emergency committee to deal with the expected crises and control financial markets. Government and to prevent short selling of shares in order to minimize the effects of the financial crisis.

The research aimed to investigate the impact of Participation and work relationships on employees' performance.To achieve this aim the research was conducted on a random sample of (51) employees in Basra. The statistical package for social sciences(SPSS)was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and the research results showed there was a significant impact of employees' Participation and relationships on employees' performance in the company of the research sample

The research aimed to investigate the impact of Participation and work relationships on employees' performance.To achieve this aim the research was conducted on a random sample of (51) employees in Basra. The statistical package for social sciences(SPSS)was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and the research results showed there was a significant impact of employees' Participation and relationships on employees' performance in the company of the research sample

logistics Cost management are one of the core issues in the work of contemporary organizations that seek to maximize their profits and achieve cost savings. The cost of logistics activities ranges from 25% to 30% of total organization costs.
That the main purpose of this study is to highlight on the analysis of all elements logistics activities of the costs of individually , the total costs , their impact on financial performance, has been the problem of study in the decline in profits of industrial companies listed in the Iraqi market for securities, as well as high costs of logistics on a single level and Total level.
In order not solutions but analysis and answer questions, the study was tested in the industrial sector, the study was applied to a sample of (5) industrial companies, Data has been collected through data and final accounts of companies.
Logistics costs (transportation costs, communications costs, handling costs, packaging costs, maintenance costs) the study sought to test the hypotheses through the use of the software (spss v.23) to extract the results of statistical analysis period from 2012 – 2016.
The study reached a number of conclusions, the most important of which is the overlap of logistics activities with other activities of the company, the absence of independent management of the activities of the company, the weak efficiency of the sales and marketing management of the sample companies of the study, causing the decrease in sales and weak inventory turnover.

The investment of tourism in the marshes of southern Iraq is an attractive factor for tourists and satisfaction of their desires in terms of visiting the various natural places, and identify the topography and vegetation and wildlife, as well as identify communities living deep in the marshes in order to identify their customs and traditions. The marshes are one of the world's largest wetlands and rich in biodiversity, stretching across the banks of the Tigris and the Euphrates, and the inhabitants of the Marshlands live in reed-built houses that have long been built on islands in deep marshes. These islands have developed into cities and villages, including in Maysan (Upper Hungary and Al-Kahla), and in Dhi Qar (Chabaish, Fohud, Hamar) and other cities. In the province of Basra, these islands have developed and become economically important (Al-Madina, Hawair). The Marshlands of Iraq have significant economic resources. They are rich in plant, animal, waterfowl and fish resources that the Marshlands depend on for their livelihoods as well as their archaeological sites. Therefore, the importance of investing natural resources in the marshes for tourism purposes, especially that one of the most negative in Iraq is not to exploit nature reserves in the country for tourism purposes. Therefore, the reality of the marshes is characterized by attracting tourism from all over the world in order to obtain the economic return and the operation of many manpower and in various fields that serve the tourism sector, as well as interest in the tourism sector, especially in the southern areas (marshes) will reduce poverty through Reduce the phenomenon of unemployment spread in the marshes, and this leads to the recovery of the marshes through the mixing of tourist culture with the culture of ancient Iraq in the southern marshes, and increase cultural awareness among residents of the southern marshlands. Therefore, the investment of the tourism sector is one of the main sectors that are no less important than other economic sectors because of the characteristic of this sector in the operation of large numbers of residents of tourist areas.

The K-Means method is one of the statistical methods used to classify data by collecting data in the form of clusters so that each cluster represents an independent entity that contains a number of homogeneous factors among them. However, the classification mechanism can not explicitly determine the type of cluster containing classified aggregates . The study aimed at the classification of clusters by measuring their efficiency for decision-making units using the Variable Return Scales (VRS) model. This study was applied to the directorates of education at the Iraqi Ministry of Education - Primary Education for the academic year 2012-2013. The results of the study were based on the results of the first two clusters, which included (6) directorates. The second included (14) districts according to the K-Means method. The VRS model was applied to determine the most efficient clusters by measuring the total efficiency of both clusters. It was found that the second cluster is the best by measuring the efficiency of the total cluster and in two directions inputs and outputs with an efficiency of 0.823 and 0.958.