Warith Scientific Journal

The objective of the current research is to test the mediating role of the job-related characteristics of the relationship between soft leadership and the employee\'s readiness for change, and for the purpose of achieving the research objectives and answering the questions raised, the analytical field approach was used through the measurement tool (questionnaire) as a main tool for data collection, and the research was applied to a group of Administrative professors and employees in a group of private universities and colleges in the holy city of Karbala. (281) measurable ones have been distributed. After processing the data statistically, a set of conclusions was reached, the most important of which was: verifying the ability of the job-related characteristics variable to transfer influence from the independent variable soft leadership to the employee’s readiness for change. The most important recommendations that the research reached was to promote soft leadership practices in private universities and colleges In Karbala, and its application, due to its importance in achieving its set goals, through successful management and activating the role of leaders by supporting strengths, addressing weaknesses, and discussing them with members of the groups to reach future solutions that contribute to raising the level of performance .

The study aims to know the effect of strategic thinking as an independent variable with its dimensions (reflection, organizational awareness, destination analysis, and model discrimination), which were determined based on (Sanjay Dhir, et al: 2018). ), which was determined based on (Jansen, et al., 2016).In view of the importance of the security sector and its impact in the country, the study was conducted on all the subordinates of the Ministry of the Interior in the holy province of Karbala, as the opinions of a sample consisting of (314) of the organization’s senior and middle leaders were surveyed, the research sample being at the rank of (Lieutenant Colonel, Colonel, Brigadier General, and Major General). ) by means of the questionnaire as a main tool for obtaining data and information.

Abstract: Abstract: The research aims to explore the role that Ambidextrous leadership behaviors can play in enhancing the positive mental image of customers, given that Ambidextrous leadership behaviors have an important role in contributing to improving the positive image of customers towards organizations and improving their competitive position by relying on a set of activities and procedures. Which enables it to achieve that success, and was relied on three dimensions to measure the independent variable Ambidextrous leadership, namely (open behavior, closed behavior, temporal flexibility) Its customers through the availability of Ambidextrous leadership behaviors in it, so the importance of research emerged that works to show the level of availability of the dimensions of both Ambidextrous leadership and the mental image of the organization, and the Kufa Cement Factory was chosen as the field for the research, and the research sample consisted of 262 workers in the Kufa Cement Factory, and it was approved The questionnaire was used as a data collection tool, and the analytical descriptive approach was used, and the data was analyzed using the (SPSS V.26) program to find (the median, standard deviation, correlation and degree of influence) where the researcher concluded that there is a direct and significant correlation and effect relationship between Ambidextrous leadership and the positive mental image of customers, and this result reflects the capabilities of leaders and individuals working to enhance the mental image of customers if they show their ability to practice these behaviors in a manner In addition, the research concluded that the Ambidextrous leadership of the organization is positively reflected in enhancing the mental image of customers in general

The study aimed to identify the roles of the two departments and to know the differences between them when using them (human resources and environmental management) by promoting green marketing to be a sustainable development by increasing public awareness and culture of the positive impact and encouraging the ecological management system to ensure the health status of future generations and reduce harmful residues caused by industrial enterprises. The importance of the research is to raise awareness of the environmental name (green marketing) and the ecological management of the Iraqi society and other societies for the novelty of the word and to clarify the benefits of the marketing product offered (the agricultural plant of Gujarat) in the research and push it towards its activation in terms of health and the environmental aspect and its chemical and scientific properties and its interactions and its impact on the researched community. To the most prominent recommendations, the researcher recommends to go and work in environmental management, as it represents an important and effective role in revitalizing and developing an improvement in the level of the internal and climatic environment, and in reducing harmful pollutants that cause air pollution and cause global warming and desertification caused by industrial institutions, through the use of environmentally friendly products, and the researcher recommends By clarifying the importance of environmental management by encouraging further promotion of its culture and awareness of its system through conferences and academic workshops and urging to preserve the environment and the most important conclusions, as the “Human Resources Management” dimension was achieved with a moderate degree of interest in the University of Qadisiyah, according to the opinion of the sample community, as they are the most devoted to their researched management “Resource Management” Humanity, as they see that management has no role in creating an interactive environment for employees by supporting and motivating them, which makes them more loyal and increase production and quality. The environmental management dimension has achieved a high degree of interest at the University of Al-Qadisiyah, and according to the opinions of the research community regarding environmental management, it has a role in improving environmental performance through Training, development and improvement of the performance and ideas of the employees by defining quality assurance with these specifications to the community of the institution, where the opinion of the sample was to express their opinion that it has a role in improving according to what they think is appropriate for their environment, and I summarized the most important findings of the researcher by relying on the spss program and its use of statistical measures by distributing it as a questionnaire With (175) valid for statistical analysis, it was distributed among the employees of Al-Qadisiyah University (employees and teaching staff).

Abstract The main objective of this study is to measure the credit gradient of the hotel sector, as the use of the credit gradient indicator in companies is very important because of its prominent role in showing the company’s position in general. In the investment process, because whenever the degree of credit gradation is high, this prompts investors to visit the demand for their assets, which leads to a rise in the stock prices of these companies, as if the company is stable, this basically indicates that there is a correct and studied policy followed by these companies, and then expressing Credit hierarchy through financial ratios, as this study was chosen in the Iraqi Hotel sector, as the necessary financial information related to the activity of each of the two sample companies for the study, from 2006 to 2015, was obtained through the data available in the Iraqi market for securities. Finance for the purpose of testing the study’s hypotheses in (Microsoft Excel 2019).

The current research aims to demonstrate the ideal leadership and its reflection on professional flexibility, and to determine the nature of the correlation and impact relationships between the research variables. The study adopted the descriptive analytical approach as a basic approach for the research, and the directorates of Salah al-Din municipalities were chosen as a field for the research. The ready-made SPSS statistical programming was used to calculate the frequencies, percentages, arithmetic mean, and standard deviations for each of the study variables, as well as to test the research hypotheses.

The study aimed to determine the level of the impact of the search for knowledge on the strategic superiority represented in its three dimensions (areas of influence, competitive pressure and competitive formation) for leaders in private universities in Kirkuk (Al-Qalam University College, Al-Kitab University, Imam Jaafar Al-Sadiq University, peace be upon him). To achieve the goal of the study, the descriptive analytical approach was used to describe the study variables. The questionnaire was relied on, which is the main tool for data collection, which was developed by the researcher based on contemporary literature and was subjected to tests of validity and reliability, as it was prepared in line with the objectives of the current study and was answered by The sample members accepted, and by (135) valid questionnaires that were analyzed, out of a total of (180) distributed questionnaires. The study reached a set of results, the most prominent of which is that the awareness of the study sample members about the search for knowledge made by the leaders of the civil university in Kirkuk included in the study came The level of great importance for the variable as a whole, and a set of recommendations were presented, most notably the need for the management of the surveyed universities to pay great attention to the variables of the current study because of their importance in the performance of their work and their superiority over their competitors, making the search for knowledge for workers a work culture through which creativity, excellence and superiority over competitors are achieved.

Abstract: The current research aims to demonstrate the role of marketing intelligence in enhancing customer value in business companies, as in light of the rapid changes in customer tastes, customer value has become a major factor in the process of marketing products instead of limiting the process to production policy and then marketing, and the research community included sales stores Retailing of mobile phones in the city of Mosul, represented by a sample of (15%) of the research community, The study stated a number of conclusions, the most important of which were: The existence of marketing intelligence in its dimensions is a scientific approach based on providing decision makers with details of the necessary information about customers, markets and competitors, in a way that contributes to achieving customer value. Customers about the company's products after using them.

The research aims to identify the importance of organizational Ambidexterity in public organizations and its effects in creating a new-style work mechanism through the mechanism of shifting from bureaucratic work practices to electronic work mechanisms for the sake of being able to exploit internal opportunities that include the capabilities of workers and available resources in order to find the ability to explore external opportunities by making The e-government program is a working and dealing mechanism for all citizens and government employees, The research relied on formulating a problem that states: (is there the presence and impact of organizational Ambidexterity in the researched organization in order to find e-government) the data was analyzed based on the descriptive Descriptive analytical method, analyzing and interpreting information، The questionnaire as a main tool in collecting data and information from an intentional community of (60) employees, which included the senior leaders in the ministry by interpreting the effect relationships between the two variables using the statistical program (SPSS). Independent and dependent, and the interest of the Ministry of Higher Education in establishing the government program Through supporting the administration and senior leadership in developing the capabilities and skills available to them and working to create an environment and culture that works to find that flexible organizational structure that is reflected in the formation of a supportive and changing culture in order to be able to carry out re-engineering mechanisms according to business mechanisms and changing processes and to be able to apply the mechanism of ingenuity In addition, the research reached several recommendations, the most prominent of which is the necessity of the ministry’s interest in finding targeted training programs that work to create an appropriate climate that works on workers’ understanding of their business requirements and for workers to realize the benefits of e-government that enhances the effectiveness of management and leadership.

The research aims to confirm the importance of intellectual capital and its impact on the competitive advantage in telecommunications companies in Baghdad and Diyala, as well as to identify intellectual capital and the concept of competitive advantage, and to clarify the relationship between intellectual capital and the competitive advantage of those companies. A questionnaire was then distributed to the employees of telecommunications companies in Baghdad and Diyala, as the number of distributed questionnaires was (70), and the factorial and confirmatory validity tests were used, depending on the statistical analysis program AMOS 19.
In addition to statistical tests such as arithmetic averages and standard deviations, and the statistical test (t test) to analyze results and test hypotheses, and in the end a set of conclusions and recommendations that can serve telecom companies were reviewed, and one of the most important findings of the research is the existence of a statistically significant correlation Between each of the (intellectual) capital with its branches and the competitive advantage, and the most important recommendations of this research are the following:

Telecom companies should deal with intellectual capital as an important and strategic resource for the company, and it must be constantly preserved because it is an effective element in the development of companies, and emphasizing the importance of its role in the success of the competitive company and achieving competitive advantage, especially in light of the information revolution.
The competitive advantage is achieved through strategic planning of intellectual capital through the proper management of human and material resources towards the success of these companies

Most companies listed on the Iraq Stock Exchange suffer from declining share prices due to several factors and such as the political, economic and security conditions they are experiencing, Here emerges the main objective of the study, which revolves around the possibility of using the sectorial distribution of bank credit and directing it towards the economic sectors in order to encourage them to grow and invest and thus increase the value of their market shares on the one hand, On the other hand, knowing the reality of the response of economic sectors to bank credit. The researcher relied in her study on the applied side on a group of productive sectors listed in the Iraq Stock Exchange that were selected based on the availability of data for the duration of the study (2010-2021) and the study sample included (3) productive sectors (industry, hotels and tourism, agriculture). The researcher used statistical means to achieve her goals, which are (arithmetic mean, standard deviation, linear correlation coefficient and simple linear regression) and test the impact relationships between the study variables through the use of the statistical program SPSS. V.23.
The study reached a set of conclusions, including the existence of an inverse relationship of influence and correlation between the volume of credit granted and the market value of the sector (industry, hotels and tourism), The research also found that there is a direct relationship between the credit granted and the market value of the (agriculture) sector, meaning that increasing credit leads to an increase in investment opportunities for the sector and an increase in the value of shares. The study presented a set of recommendations, the most important of which was the need to follow up on bank credit granted to the productive sectors by the Iraqi Central Bank and to ensure that this credit is used this credit for economic productive fields.

The study aimed to test the effect of the determinants of loan growth represented by (the growth rate in deposits, the percentage of deposits on assets, and the percentage of owners' rights on assets) on the indicators of (financial strength) for a sample of Iraqi private banks listed in the Iraq Stock Exchange. The problem of the research was the excessive growth in loans that leads to instability of banks, and specifically the rise in credit risk. Avoiding financial crises, as well as the efficiency of economic resources, is best said by private banks listed on the Iraq Stock Exchange. The study relied on the statistical program (SPSS). To test the research hypothesis, the research concluded that the determinants of loan growth have a statistically significant effect on financial strength, and the research concluded with many recommendations, the most important of which is the need for banks to have sufficient knowledge of the determinants of loan growth and the extent of their impact on financial strength.

The research aims to explain the effect of measuring the faithful representation of the financial statements, in connection and influence in revealing (accounting fraud) by presenting the concepts of faithful representation and accounting fraud and explaining the importance of measuring faithful representation in the financial statements in companies and its impact on the detection of accounting fraud. The researchers have reached to Financial lists in which the percentage of faithful representation will be reflected on the statement of accounting fraud, where the more the percentage of faithful representation is high, the less the fraud and vice versa, the researchers recommend that the financial statements should be represented objectively and sincerely when formulating any model of the qualitative attributes of accounting information with the necessity of taking public qualities For information referred to by the scientific references concerned with consideration as general recipes for accounting information and encouraging studies that deal with the subject of faithful representation and fraud of the accountant and auditor's profession and the extent of its impact on the improvement of the economic situation of the country

Abstract: The study focused on testing the relationship between financial leverage and financial fragility within the sector of the studied companies to find out whether the financial leverage could affect the reduction of the financial fragility of Iraqi commercial companies, as the main objective was to indicate the importance of financial leverage and its impact on the fragility of the studied companies. The study of the companies listed in the Iraqi Stock Exchange, which numbered (82) companies, according to the reports published on the official website of the Iraqi Stock Exchange, a sample of (15) companies was selected and a set of statistical tools are used, and based on the statistical program (SPSS), and from The most important conclusions reached by the study is that there is a significant (inverse) relationship between financial leverage and financial fragility, as the higher the financial leverage, the lower the financial fragility. The degree of financial leverage rises in the degree of risk, as it was found through the descriptive analysis that the Iraqi Carpet Company achieved the highest percentage of the medium of sense Abe for leverage.

Financial ignorance has received great research attention at the individual and institutional level because of the cognitive and practical importance of the main economic variables and the main contributors to sound financial management and financial development, and it is one of the most important topics these days. Therefore, one of the most important objectives of this study is to examine the effect of degrees of financial knowledge, financial behavior, and financial attitude on changes in investors' tendencies by measuring the effect on the emotional and cognitive biases of the investor and designing indicators to measure financial ignorance and behavioral biases. The research community was the Iraq Stock Exchange. , 2020 We used a sample of (55) investors, and the study showed a variation in the reactions of investors regarding the dimensions of financial ignorance, but on average, investors showed a reasonable degree of financial intelligence. And that investors are somewhat biased in most paragraphs of behavioral bias, because they are overconfident, that they reach a degree of certainty about their financial decisions, and they hate losing, and that they also suffer from cognitive biases, such as they often make their decisions based on historical information or simulation of others without investigation and research. One of the most important results of this study is the strong relationship between the dimensions of financial literacy and the dimensions of behavioral biases. Increased financial literacy led to a decrease in the overconfidence bias index, which is evidence that investors having high financial literacy contributes to reducing the effects of several biases, including the overconfidence bias.

The study deals with the factors affecting the returns of the shares of companies listed in the Iraqi Stock Exchange. The study sample consisted of (33) companies and from various sectors during the period from 2016 - 2016 The research adopted the performance of the stock as a dependent variable and the determinants of performance as independent variables Which included a set of financial ratios, which are as follows: (the percentage change in sales growth), (earnings per share), (the ratio of price to earnings per share), (earnings before interest and taxes), (the ratio of sales to total assets), (the book value of the share). One), (the book value of the company), (return on assets), (return on equity), (debt-to-asset ratio), (ownership-to-asset ratio) as internal determinants that were determined as internal determinants, while the external determinants were As for the external determinants, they were (share turnover), (issued shares), (listed shares), (deals), (traded value), (sessions) And the most important conclusions reached by this study are that the logistic models can be estimated in the Iraqi stock market on the basis of the stock performance (return) as a dependent variable, and the determinant of X5 performance represented by the ratio of sales to total assets was one of the most diagnostic determinants and an inverse relationship with the performance of the stock, i.e. The more this determinant increases, the more likely that there will be losses in returns, and this means that investors tend to keep stocks if companies achieve high sales performance, which reduces the volume of available ones, and consequently, the decline in purchases and consequently the decline in capital return. Statistical like logistic regression to reach results that benefit company owners, investors and fund managers in the Iraqi Stock Exchange in building their strategiesandmakingcorrectinvestment decisions

The study aims to evaluate the financial performance of the insurance sector in Iraq and to show the extent of its impact on financial market indicators, and the direct impact of the study variables was tested through financial analysis first and then using appropriate statistical methods for the period from 2007 to 2021, and a set of performance indicators that are related to In the insurance sector, which are (the index of the total insurance premiums, the index of the intensity of insurance, and the index of the depth of insurance). A group of market indicators was used, which are (trading volume ratio index, market return index, and number of transactions index)..and to measure the effect between the research variables, panel data was relied on using (EViews v.12) program and the Excel program. The study concluded To a set of results, the most important of which is that there is a significant impact of the financial performance of the insurance sector on market indicators. The results also showed a weakness in the performance of insurance companies as a result of several factors, the most important of which is the lack of legislation that obliges individuals

The research aims to reveal the relationship between cash liquidity and credit capacity in Iraqi commercial banks, where the issue of cash liquidity is one of the main and important issues in commercial banks and their preoccupation in their daily work and friction with customers, and the credit capacity is considered one of the most attractive areas of investment for banks, due to the high returns Thus, the main goal of banks is (profitability). On the contrary, the bank may retain liquidity that exceeds its need, which results in the case of improper use of available resources, and good management of liquidity leads to the bank's inability to take advantage of appropriate opportunities to achieve the shortest profit. The loss of investment opportunities includes the idea of research by analyzing the relationship of cash liquidity in banks, the study sample, and comparing them. The three standard models using the Todayamomoto model between the independent variable (The cash liquidity of the Iraqi currency in the funds of the three banks mentioned) does not affect the dependent variables (cash credit and pledge credit). A set of recommendations was also formulated, the most important of which is the need for the banks under study to strengthen their financial position through increasing interest in cash liquidity to achieve acceptable bank credit ratios.

The research aims to study and analyze the Time Driven Activity Based Budgeting (TDABB) technique and the Cleaner Production (CP) technique and the areas of integration between them and their reflection in achieving sustainable competitive advantage through application in one of the economic units of the Iraqi Ministry of Industry represented by the Kufa Cement Factory as a sample for research.
After studying the reality of the Kufa Cement Factory for the purpose of applying the integration between the two techniques Time Driven Activity Based Budgeting and Cleaner Production based on data and personal interviews with the workers in the factory, the research sample reached several conclusions, the most important of which are: The integration of the two techniques Time Driven Activity Based Budgeting and Cleaner Production presents A model of the reciprocal relationship between contemporary managerial accounting and productivity techniques by eliminating environmental problems as well as taking advantage of identifying idle energy as output from the time driven activity based budgeting to be inputs for cleaner production by investing it in a new production line to increase production, sales and profitability. The most important recommendations were: the pursuit of economic units to achieve integration between the two techniques Time Driven Activity Based Budgeting and Cleaner Production, because of the benefits they achieve that include cost reduction, product quality, limiting / reducing time, continuous improvement.

. The research aims to identify the concept of profit quality, how to measure it, and the factors affecting it, and that one of the most important factors that affect investment decisions in the company is the quality of profits, because of its implications for many factors that give a clear picture of the company's health and safety of its activities and the possibility of investment In it, and that the quality of profits is the primary evaluation source for investors and decision makers, to give a final result related to their investment decisions regarding establishments, whether they approve or not. Hence, the quality of profits is a basic indicator in evaluating the financial performance of the company, and for the purpose of achieving this goal, a questionnaire was designed It was distributed to a sample of accountants, auditors, investors and managers in Iraqi companies listed in the Iraq Stock Exchange. The results showed that there is a direct effect between the quality of profits and the confidence of investors. Profits) by one degree leads to an increase of 68% in the dependent variable (investor confidence), and in the light of these results a The study emphasized the interest in the level of quality of profits as one of the main pillars important for predicting the future of the company, and interest in developing and developing a model for measuring the quality of profits in the Iraqi Stock Exchange as an indicator and measure for investors about the quality of profits in companies, which leads to the rationalization of their investment decisions.

The research aims to test the impact of international auditing standards and the amendments contained in Standard (705) ISA (amendments to the opinion in the report issued by the independent auditor) issued by the International Auditing and Assurance Standards Board on the content of the external auditor's report using Descriptive analysis of the opinions of the sample, which consists of auditors and certified accountants, and the use of the statistical program (SPSS) according to the statistical test called (Kolmogorov-Smirnova test) (Kolmogorov-Smironov) and (Shapiro-Wilk) test (Shapiro-Wilkes). The researcher concluded: "There is a statistically significant effect of applying the standard (705) ISA (modifications of opinion in the report of the independent auditor) on the content of the report of the external auditor

The research aims to identify whether there are obstacles that can affect the measurement of the auditor's professional skepticism in the local environment. Despite the multiplicity of studies conducted by the scientific and professional bodies responsible for the auditing profession to study professional skepticism and the importance of its application in practice, the amount of professional skepticism was not measured quantitatively in most of these studies. Theoretical, based on books, research, and previous studies published in relevant periodicals and websites. The descriptive, quantitative, and analytical approach was employed in measuring the professional skepticism of auditors in the research sample companies. The two researchers reached a number of conclusions, the most important of which is that the rapid developments in the business environment have made Professional skepticism for auditors represents a major challenge for both audit firms and regulatory bodies, especially in areas that include important administrative provisions with great uncertainty in measurement. Therefore, it is expected that the number of these areas will increase in the future, which makes the process of applying an adequate level of professional skepticism in Audit procedures are more important, and in order to achieve the goal of the research, the researchers recommended the need to adopt mathematical measures to measure the level of performance Professional skepticism In order to help auditors fulfill their responsibility to express a neutral professional opinion, because users of all categories place their trust in this report.

This study aims to determine the impact of the use of the offensive response system on the quality of internal auditing in private Jewish stores, with a focus on the role of accounting information. We will participate in the study by CO hospitals in Amman, where the sample includes 69 internal individuals, including financial managers, accountants, supervisors and members of audit committees.
The study uses a descriptive analytical methodology, and chose simple and multiple analyzes to examine the impact of commercials on audit quality. Path analysis was also used to examine ways of coping in interpersonal relationships.
The results have a positive, statistically significant effect on accounting information and its components (sound software) on the quality of internal auditing. The characteristics of accounting information, including solvency, also have a positive and significant impact on audit quality. The study also has a statistical effect on the quality of accounting information, through the role of the extension variable in the characteristics of accounting information.
The study did not reach any objective on developing and monitoring the accounting information system in private Jordanian clinics, to enhance the quality of internal auditing and enable management to have an effective influence. It is also keen to improve the quality of accounting information to enhance the performance of the internal division departments in these hospitals.

Abstract: The process of estimating the reliability function is one of the important processes, where the (Chen-Poisson) distribution was adopted using the standard Bayes method based on the quadratic loss function and the general entropy loss function. Estimation The simulation method (Monte-Carlo) was employed to generate data with different sample sizes (25,50,75,100), and the results showed that the standard Bayes method by adopting the entropy loss function is the most efficient for estimating the reliability function of the (Chen-Poisson) distribution for most default values, by adopting The statistical measure is the mean of squares integral error (IMSE).

Abstract: In this research, the parameters of the transformed semicircular inverse gamma distribution (HCTIG) were estimated using the Maximum Likelihood method and the Moments Method using Monte-Carlo simulation by MatLab program assuming three sets of default values for ( α, β) are

To analyze data with The spatial effect of the data, the concept of spatial regression models came as a new method for analyzing spatial data, which relies on analyzing data on location instead of years to study the direct effects of a group of influencing factors, as a particular phenomenon is affected by many factors that have a direct impact on the phenomenon. In this research, we used breast cancer incidence data, the most important factors affecting the incidence, and the use of spatial regression models to analyze the data, including: the autoregressive model (SAR), the spatial error model, SEM, and the fuzzy autoregressive model, FSAR. For the purpose of estimating the parameters of the regression models, we used two methods: the ordinary least squares method and the maximum likelihood method, For comparison of the methods we used mean squares error , The data collected for patients were also blurred and research methods were used to determine which model is the best. The most important conclusions were that the method of greatest possibility of the SAR model is the best according to the size of the sample used and the number of explanatory variables.

ABSTRACT: This research presented the compound distribution (Odd Chen Fréchet Distribution) obtained by using the rule (The Odd Chen Generator (Family). This rule was discovered for the first time by the scientist (El-Morshedy and all) in the year (2020), as a basis for proposing distributions Probability, which is characterized as distributions with flexibility and high accuracy in representing statistical data, as it is characterized by the largest number of parameters compared to the existing probability distributions in order to obtain a new probability distribution characterized by accuracy, comprehensiveness, modernity and flexibility in representing the data of the studied phenomenon, as some mathematical properties of the proposed distribution were derived. Where the survival function estimates were derived using the Maximum Likelihood Method, and the Cramer von Mises method in the experimental aspect. Monte Carlo simulations were employed to generate random data for a sample of five sample sizes (30,50,75,100,150) following the proposed model (Odd Chen Fréchet Distribution) in order to give a complete idea of the statistical measures used and using the statistical indicator Mean Square Error (MSE) to compare the preference of the used estimation methods, as it showed the preference of the Cramer von Mises (cvm) method in estimating the survival function for the sizes of medium and large samples As for the applied (real) side, the researcher used the Cramer von Mises method. To estimate the survival function on the study sample (kidney failure patients in the holy governorate of Karbala) for the period between 5/8/2020 until 17/7/2020, as the number of observations was (110), and the results shown in the experimental and applied aspects confirmed the use of Cramer von Mises method to estimate the survival function at the sizes of medium and large samples, as well as the recommendation to adopt the results of the research at the Holy Karbala Health Department.

The issue of partnership between the public and private sectors is of great interest in the countries of the world to achieve economic progress and support development. The research aims to study and analyze the Saudi experience in the field of partnership between the public and private sectors and its recent trends. The data indicates that the number of projects reached 306 projects, which is a large number that would support the economy and provide financial resources, in addition to providing job opportunities. The research reached a number of conclusions, which are that the government trend refers to supporting the private sector and increasing its contribution to economic activity, and its endeavor to develop and enhance a cycle in industrial and agricultural projects to achieve sustainable development, The most important recommendations reached by the research is to go towards developing the necessary legislation to regulate the partnership between the public and private sectors, and to benefit from the experiences of successful countries in the field of partnership between the public and private sectors.

Abstract: The increasing pressure on economic units to improve costs while maintaining quality has led to the emergence of value engineering as a strategic tool. The paper begins by providing an overview of the value engineering process, emphasizing the importance of the multidisciplinary team and their involvement throughout the project life cycle. It sheds light on the origin, concept, objectives, elements and steps of value engineering and the concept, principles and stages of target costing, while this summary examines the impact of value engineering on cost reduction. and demonstrate how value engineering techniques facilitate the identification of value-added components and the elimination of non-value-added components, thereby streamlining operations and optimizing resource use. By scrutinizing functional requirements and alternative design solutions, value engineering helps organizations identify cost saving opportunities without compromising quality or functionality. This summary also addresses the broader implications of value engineering beyond cost reduction. It explores how value engineering can foster innovation and foster a culture of continuous improvement. By encouraging job identification and challenging conventional thinking, value engineering facilitates the discovery of new approaches and cost-effective alternatives. In conclusion, the importance of value engineering as a powerful tool for cost reduction is highlighted, particularly in today's competitive business landscape. It stresses the need for economic units to adopt the principles and approaches of value engineering and to enhance operational efficiency, achieve sustainable cost reduction, and maintain a competitive advantage in the market.

The research aims to achieve Several goals, which are as follows:- Create a Clear Picture of everything related to the conceptual and theoretical aspects of Foreign direct investment and the balance of payments, Presention of some international experiences of foreign direct investment and its impact on the balance of payments. Statement of the reality and impact of foreign direct investments on the balance of payments in Egypt. Proposing a group of Policies that encourage direct foreign investment in the light of international experiences and the research Problem is represented in the lack of attraction of foreign direct investment into the Egypt economy as required, Which was negatively reflected in the balance of payments and the performance of the national economy, The research is based on the hypothesis that (the foreign direct investment affects the balance of payments well).

It aims to research the use of cost-by-cost and lean manufacturing technology in the field of administration and accounting costs for two Iraqi industrial entity (Ard Al-Amara Cement Factory) development and the occurrence of competition in the environment, the modern work of Art of Architecture Cement must keep pace with these and rely on contemporary competitive details that are compatible with good performance and quality of production and consumption that do not complete the value contribute to achieving profits and this This is a reason to use the techniques of detailed costing and lean manufacturing to satisfy customers and maintain the main market share after heading to compete for the work of cement land for architecture . To achieve the objectives of study for data and calculations with architectural cement in addition to communicating with employees in other agreements to know the prices of products for other transactions . the study reach to the following conclusion : Applying targeted costing and lean manufacturing helps achieve significant cost savings, which helps the Ard Al-Amara Cement Plant reduce costs and improve and evaluate performance The research concluded: The Ard Al-Amarah Cement Factory must think in general terms using contemporary techniques by switching to a lean manufacturing system due to the intense competition due to the multiple needs and desires of customers.