JOURNAL OF ADMINISTRATION AND ECONOMICS

When we estimate a statistical model for parameters, to optimize it we need some kind of objective function. As a general example, least square estimates are obtenues by minimizing the sum of squares, and in many cases it is not possible, to obtain a closed form for the estimates as a function of the sample values, and this happens, when the sum of squares is not n about those ordinary equations are linear. Now, let be the general objective function, that is, the one that is given a minimum with respect to the parameter. In general, iterative minimization methods follow the following steps,

The issue of labor productivity is of great importance in all countries of the world, whether developed or developing. The importance of this issue is due to the role that labor productivity plays in increasing national income and raising the standard of living, in addition to being one of the most important indicators that reflect the effectiveness of using economic resources, both material and human.

Due to the tremendous and rapid development in the field of software and in the era of the abundance of information and the development of its means of circulation and communication, knowledge is expanding in a way that resembles an explosion in the sciences and dealing with and benefiting from its numbers becomes a growing skill and experience. We need to spread new sciences and scientific concepts. Here, the spirit of personality and creativity emerges and it becomes not important to know what to produce, but it is necessary to be creative in the method of presenting the production and how to provide and market services so that we find the world competing to build a system with many advantages that facilitate the process of performing exams for the professor. The struggle has become to build this system, and during the short present time periods, we see that the world has moved towards using data and information more effectively in the present time. The world has relied on the huge amount of previous information that was stored in the form of files in devices that have developed in the present eras.

This study aims to identify the factors influencing the discovery of errors and fraud from the perspective of auditors the Audit Bureau of Jordan, through the analysis of variables of the study the amount of seven independent variables and to make recommendations about raising the level of performance of the Audit Bureau, and to achieve the objectives of the study and test hypotheses, the questionnaire was designed consisting of two parts, so after returning to the previous studies and international auditing standards and the law of the Court of Accounts, formed and approved the final sample for the purposes of research and analysis of (125) auditor, selected randomly from the 396 until the end of 2005.Study found that the highest percentage impact due to the variable of financial independence and administrative (79.7%), while the lowest degree of influence (74.6%) due to the variable of top management support to the Audit Bureau, whether legislative or executive, has concluded the study some of the recommendations addressed to the Audit Bureau The auditors themselves in order to improve performance.Key words: error, fraud, the Audit Bureau

Financial analysis includes a detailed study of the data contained in the financial statements and a study of the results of financial performance to interpret it and identify the strengths and weaknesses in the financial policies followed by the facility. This enables the facility to plan for the future in light of past achievements. It also includes converting the data obtained from its sources into information with specific implications. This conversion process requires the use of a set of methods, the most important of which are financial ratios. The financial analyst must only choose the most appropriate one for the problems facing the financial management, and do everything in his power to help the management adopt corrective decisions that make the actual performance as required.

This study aimed to know the relationship between environmental analysis, both internal and external, and competitive advantage, as applied to the Jordanian banking sector, as the environmental analysis process still does not receive great importance and there is a lack of awareness that competitive advantage is built based on the strengths available in the organization’s treasury and working to overcome its weaknesses. This does not happen in isolation from the opportunities that may appear in the external environment, which, if invested properly, work to enhance competitive advantages. It has been shown in the field that there is a positive relationship between conducting the environmental analysis process and the dimensions of competitive advantage to confront the upcoming competitive conditions in the Jordanian market, whether this is represented by increasing the number of banks or by diversifying competitive advantages.

The topic of knowledge and its impact on creativity is of special importance to administrative researchers, given its great importance in various organizations, because these organizations struggle to achieve development and prosperity within unstable and competitive environments. Therefore, knowledge and its impact on creativity and innovation become extremely important matters, especially if we know that these organizations live in intangible economies, information economies that depend on flexibility, creativity and innovation. Therefore, the value of creative participation is not limited to the organization alone, but rather the ability to reach unique and appropriate solutions and ideas is of great benefit to individuals (Rashid, 2004, 22).

The budget has several names, including the planning budget, the estimated budget, and the control budget. The word planning budget indicates that the budget contains data about the plan adopted by the company. The name (estimated) means that it is expected and has not yet occurred, while (control) means that the budget data is used to control and measure actual performance. The budget method is not limited to specific activities, but extends to every branch and sector, regardless of its activity, by making estimates of the expected conditions in the future to achieve the goal at the lowest possible cost.