JOURNAL OF ADMINISTRATION AND ECONOMICS

The Water scarcity became one of the most important challenges that facing Iraq. Water losses in Irrigated Agriculture consider one of important influences in water scarcity. This study is an economical analyzing shows that water losses amount in Irrigated Agriculture in Iraq in 2009 was (14) milliard cubic meter for whole crops , and loosing each one milliard cubic meter of water leads to driving out (349) thousand donum from Irrigated Agricultural lands that can be planting and by then leading to decrease production of agricultural crops . That amount of lands can be plants by losses water in 2009 reached to (4886)) thousand donum . The biggest losses were in cereal crops (especially wheat) in 2009 .where as the lowest losses were in winter crops. This study recommended that should be obligate the farmers with (water rations), complementary irrigation and pricing of irrigation water.the study suggested several of treatments to reduce from water losses.

The study aimed to high lighting the extent of using the methods of managerial accounting in the Jordanian industrial public cooperation firms and to know which of these methods is the most common and areas of their use. The study concluded that most of the companies have a clear definition of the concept of managerial accounting and provide independent sections or persons in charge of the application of these methods. The study also concluded that the use of these methods in the companies is generally poor in the use of the modern managerial accounting methods where most of these companies use traditional methods of management accounting. It is also observed that companies focus on the main objectives of management accounting, planning, control and managerial decision making. Moreover, the study pointed out that companies should pay attention to the neccesity of using the methods of managerial accounting especially modern methods. They should also increase the awareness of officials to the importance of the role played by management accounting and develop its sections in companies.
They should also take into account training and continuous education and research on the different areas of managerial accounting to evaluate the efficiency of managerial accountants; hence the focus in the present time is on the use of modern methods of managerial accountans.

The importance of this study rises from the economic, social and cultural significance of the medical services and its importance in developing and sustaining the services level in the hospitals by the optimal using of the human & fiscal resources, so the performance evaluation process has taken a core position in the administrative process due its impact in the society life and measure its development and prosperity. This study is aiming at using the modern technique to manage the cost balanced scored card performance evaluation ) whereas the time and place limits of the study was Kamal Al-samraee hospital / center for fertility & sterility treatment of 2008. the study has depended on two sides to measure the performance regarding Balanced scored card ,whereas a questionnaire form were used for client ,learning and growth prospective ,while the internal process and financial prospective have been measures from the hospital data & records.
The study has reached the following conclusions:
1- Imbalanced staff members in terms of doctors ,nursing staff and medical professions in addition to the lack in matching with the standards related to the international Heath organization prepared for this purpose, besides insufficient of the member above to the number of patients then the services can not submitted in a way that satisfy the client.
2- The responsible bodies in the hospital have no care to the continuous learning programs, other than the international network.
The most important recommendations of this study as follows:
1- The necessity of block the shortage in the human staff of doctors ,nurses and medical professions as it matching the indicators of the Ministry of Health.
1- The necessity of making a training courses available to the doctors, pharmacists and supporting staff in and out Iraq. In addition to increase the attention with the international information network beside encouraging the human staff to take care of computer

Image recognition is the best subject that has been studied in last decades and there are many methods for digital image recognition the more generally used is invariant moment Hu , since this method work on digital image recognition for many different cases such as changing scale of the image size , rotate image , change or translation of image position and image noise , so this method work on recognition of seven invariant properties for this differences on the shape of original image , but the recognition for this multiple differences for digital image needs image which having a high obviousness degree more than 150 dpi so that more obviousness degree for digital image high method of recognition more accurate and effective , but obtaining of high obviousness digital image would not be available to us for many reasons there for we cannot know the effect digital image with low obviousness on the method of invariant moment Hu and for many different cases for above mentioned difference.
So that this research focus on the study of method of recognition according to invariant moment Hu approach with low obviousness degree less than 150 dpi for different digital image cases as regard changing image scale size , image rotation ,changing or translation image position and image noise so that we can know the accuracy of recognition method Hu under those different cases which change the shape of original image also in this research a suggestion have been done for improving Hu method to invariant moment to get more accuracy and efficiency concerning recognition of digital image with more invariance for different digital image cases as regard changing image scale size , image rotation ,changing or translation image position and image noise , so that we try to know about accuracy of improving Hu recognition method and comparing its results with results of original Hu method .

Corruption is a phenomenon of Poor administrative satisfactory deepened between nations and communities so that they were considered among the products as well as they contributed to the disarmament the cover of truth and wear it variegated forms and fluidity, To the extent that practitioners but spoilers can steal money from the pocket of the owner on the pretext concealed face of relief from the burden of routine and interior vandalized souls and then driving around the slides and even usurped part of the so-called facilities, and this could be sought in many communities so that organizations have collapsed and the figures was polluted and individuals become within the framework of spoilers.
But it's very important to Gather ingredients clean and speed up the completion of the circle that control this phenomenon that make a sick in flue a lot of noses, It was our way to support struggling to propose to them a strong supporter and active addresses the sick souls and put it before the truth has a serious need for that divine inspiration heritage which is the entrance to rip vices inherent to this phenomenon.
It was narrated that pave the way means and invest the resources and recognizes the rights and duties and reveals signaling the procedures as well as voicing general violations, particularly when it violates the privacy Slogans to sing don’t make the poor people rich, In the literature dealing with sick or appeals dilute infatuated, the solutions lie in bringing the working mechanisms legacies heavenly.
Note the contents of these mechanisms is to approve the principles of accountability adults what they have done from the mistakes and accumulated in darkness, and they got it from Gift Envelopes under the facilities as well as identify the property and defamation corruptions in front of groups to end the rule of ethics in the framework of codes to give it expression and embodied the spirit, This means addressing the human mind through its legacies excelled heavenly verse .

Project Planning Tourism occupies a prominent place in the large spatial planning and focuses on the importance of the position and location of their importance in the planning of major tourism projects.

For the Wild expansion of internet using in our daily life, This Technique inverted from just an environment to exchange information to one of an important pillars in the filed of global digital marketing and the internet opened wide horizon in front of Tourism and hotels industry, The Stanford – specialized American institution predicted that the tourism trip sells record about (19.5) billion $ at the season of holidays in 2006
The Tourism Promotion mix regarded as efficient tool in building a good tourism image through (advertising – Personal Selling, public relations and sales activate which work out through internet, So the Successful of promotion Policies depend on the availability of necessary and attractive information that capable for recruit the maximum number from tourist.