Tikrit Journal of Administrative and Economic Sciences

This paper aims to investigate in which extent of the possibility of international financial reporting standards (IFRS) to reduce the degree of conservatism in the financial statements of Iraqi companies listed on the Iraq Stock Exchange (ISX). The sample was represented by 10 Iraqi banks listed on the Iraq stock exchange for the period from 2012-2017 (3 years before IFRS and 3 years after IFRS). This paper was based on a major hypothesis is that IFRS has a negative effect on the Conservatism in the balance sheet and income statement, we find that the IFRS have a significant affect the conservatism in the balance sheet only. but the income statement, IFRS has no significant negative impact on it.

The research aims to verifying the role that the audit committee (independent) can play in the economic entities of Iraq to protect the rights of non-controlling shareholders by limiting earning management practices to improve the earning quality in 2020. The study was conducted according to an exploratory method to collect data through questionnaire tool for a sample academics and working professionals respectively academic and professional institutions in the field of accounting and auditing. The research found that there is a direct correlation relationship with statistical significance under the level of 5% between mechanism of audit committee (independent) and the earning quality, as the value of the correlation between them reached 0.595. Mechanism of audit committee (independent) has a significant effect on the earning quality, the research recommended the necessity of making fundamental amendments to the Iraqi companies law No. 21 of 1997 amending the year 2004 in a manner that ensures the formulation and construction of a solid corporate governance system. Including the formation of the audit committee that contributes to reducing agency conflicts especially the conflict between the controlling shareholders and the non-controlling shareholders.

The interest in the performance of government units has gradually led to more dependence on external auditing, and the constant pressure towards re-designing new evaluation strategies at the global level has led to the entrance to the strategic audit as a mechanism to improve accountability and oversight of these units to support their overall performance and gain public confidence. As the nature of strategic auditing crystallized through the holistic and integrated approach to auditing, focusing on confirming the harmony between the unit’s operations and its strategic goals, and measuring them in a phased manner towards adding value, and expanding the base of predicting the unit’s ability to achieve its goals. As the strategic auditor plays the role of a researcher who intends to access expanded data on the unit dependent on the methods Quantity is mainly for showing value systems. On the theoretical side, the research dealt with the intellectual approaches to government auditing, while touching on the common aspects between the concept of re-engineering and the strategic approach to auditing towards improving the performance of government units. The research also included, in its practical aspect, an analytical study based on the official statistical reports of the Iraqi Ministry of Health and Environment for three years (2016-2018) to prove the hypotheses and extract the important results and recommendations.

The research aims to explain the role of cleaner production and the impact of its application on the economic unit costs, its tools and techniques that contribute to supporting and achieving sustainable competitive advantage by raising the environmental and financial performance of the economic unit and reducing the rates of environmental pollution and producing sustainable environmentally friendly products. In order to meet competitive challenges and achieve social, economic and environmental development, and analysis the internal and external environment of the economic unit through the entrances of the sustainable competitive advantage to determine the appropriate competitive strategies for it, and the adoption of the cleaner production strategy helps in the foundation optimum yields for available resources and reduce energy consumption, which contributes to reducing costs, increasing productivity, achieving growth and persistence, improving product quality and increasing market share. To achieve the research goal, the researchers relied on the descriptive approach through relying on books and periodicals and foreign and Arab articles, theses and dissertations related to the topic of research. The researchers reached to a set of conclusions, the most important of which is that the use of cleaner production costs contributes to achieving a sustainable competitive advantage and the production of environmentally friendly products that meet environmental requirements.

The current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of standards and requirements for efficiency and evaluation of auditors according to the international standard (ISO19011:2018) with its latest release. the research relied on the case study method using the Check List prepared according to the requirements of the competency and evaluation requirements of the auditors in the International Standard (ISO19011: 2018), The interviews were conducted and documents and field coexistence were measured through which the extent of application and documentation of this requirement was measured. The researcher used the Pareto scheme to diagnose the most influencing requirements in the application of the competency requirement and to evaluate the auditors according to the international standard ISO19011: 2018. Among the most prominent results that the research came up with is the availability of the ability to apply an efficiency requirement and the evaluation of auditors according to the international standard ISO19011:2018 partly in the directorate due to the lack of financial allocations and the lack of human resources with expertise and the weakness of specialized training programs in addition to weak material and moral incentives as well as the process affected by the Personal evaluation, which requires hard work to reach the integrated application of the requirement.

As a result of the great development in the economic field and the expansion of banking activities, it is necessary to have an effective control activity to audit and detect errors or manipulations. Manipulation to a minimum of 3.4 per million opportunities, this method is the use of the Six Sigma approach to activate and improve the components of internal control through Enterprise Risk Management (ERM) as one of those components under the framework of the committee of sponsoring organizations COSO.
In order to achieve the objectives of the research, the theoretical side of the Six Sigma approach and the components of internal control through (ERM) were presented as one of those components according to the framework of COSO and the relationship between them, the research concluded with a set of theoretical and field conclusions, the most important of which are: the internal control components are considered through (ERM) according to the COSO framework in Gihan bank for Islamic Investment and Finance is largely appropriate to the application procedures through the checklist paragraphs on the importance of applying the Six Sigma approach to internal control components via (ERM) according to the COSO framework as it was 84%, and the most important research recommended is to strengthen the role of internal control through developing its employees and developing the skills and abilities to diagnose deviations.

phenomenon of money laundering that people with poor spirit. For the purpose of proving the research hypothesis, the questionnaire form was presented through social Media and was answered by 70 respondents. The results were analyzed through accreditation on the SPSS statistical program. The article reached several conclusions, the most important of which is that Sharia audit has a role in limiting the phenomenon of money laundering throughout the stages through which it is carried out. In conclusion a set of recommendations was developed, the most important of which is the interest of Islamic banks in the Sharia audit process because it has a role in limiting From the phenomenon of money laundering

The current research aims to provide a theoretical framework that tests the correlation and impact between cloud computing and the efficiency of accounting information systems, as cloud computing has achieved a major change in the economics and sustainability of information and communications technology, which is one of the most innovative technological models for the development and exploitation of infrastructure resources at the world level, as this provides The model is a shift from purchasing infrastructure and technological applications for it as a product that is acquired to a well-served service, so the user no longer needs to search for large financing to purchase infrastructure equipment and related applications and their operating license, The accounting profession was not in isolation from keeping pace with these technological developments, as those responsible and practitioners must understand these changes that require reorganizing the work of the economic units they serve, and accountants must realize the need to analyze and evaluate the effects and changes that affect accounting information systems.
The research aims to frame the theoretical concepts of cloud computing and efficient accounting information systems in the academic part, and building the practical side in the light of the construction of the assumptions and analysis of the views by using the method of the questionnaire that was prepared and analyzed using statistical applications and display the research and its findings and proposals results in the light of that

The study aims to find out the role that crisis management plays in reducing wrong practices for the use of accounting and financial reporting standards, because of its implications for the occurrence of financial crises to which business organizations are exposed. To achieve this, the researchers used the inductive and deductive methodologies through a questionnaire prepared for this purpose to complete this study. The study reached a set of the most important results; there is a statistically significant relationship between activating crisis management and limiting wrong practices for the use of international financial accounting standards. Which confirms the role of crisis management in performing a set of activities that contribute to activating the process of identifying wrong practices for the use of international accounting standards and reducing them. The study recommended the accreditation of all institutions to activate crisis management and the need to implement new professional ethical foundations and standards or the so-called corporate governance concept

The Study focused on testing the relationship between the cost of capital for a sample of Iraqi industrial companies and the value of the company and its performance, by insert the cost of shares and financial leverage. Due what the cost of capital represents in achieving stability in profits and then maximizing the market value of the company. Therefore, the study sought to deal with the cost of Capital as one of the inputs used to explain the value of the company through the information stated in the financial statements, and this information includes valuable signal for investors and lenders to enable them to formulate their financial decisions. In order to test the research hypothesis, The cost of capital was measured for a random sample consisting of 12 companies from industrial companies contributing to the Iraqi market for the period 2010-2018 using annual data, The study indicated an additional test to measure the value and performance of the company, through its financing decision, and in detail the cost of capital was measured as the linking function to changes in the company's value and financial performance, and the study concluded that there is an impact of the cost of capital in the interpretation of the value of the company (Tobin Q) for the study sample companies, which It necessarily means that companies borrow and increase capital when their cost is less than return on investments. As the percentage of what the cost of capital explains in determining the value of the company increases after the cost of the capital has been included, meaning that the cost of capital can be relied upon to interpret the value of the company, the study suggests and given the importance of estimating methods of calculating the cost of capital between companies and using them to predict the value of the company. The study suggests that the financing decisions of the company’s management be included in the mechanism of calculating the financial analysis by dealers in the financial market to estimate its cost and its management accurately

The research sought to identify the indicators of financial systems and their division into indicators specific to the financial markets and indicators belonging to the banking sector, which together constitute the financial system indicators. To identify financial indicators that are more influential in the performance of financial systems by knowing their impact on the cash flows of the Gulf Cooperation Council countries through the use of a form (Panel Data) for the period 2007-2017. When the volume, activity and efficiency index was used as explanatory variables, while it relied on cash flows as an approved variable, and the research indicated that there is a positive and statistically significant effect of the indicators of financial markets and the banking system in the performance of financial systems expressed with cash flows. The research came out with a set of conclusions, the most important of which is that the work of the financial system based on financial markets, and the financial system based on banks, is governed by financial information. Therefore the low quality of information pays instability and the imbalance of financial systems, and among the research proposals was to enhance the efficiency, size and activity of the financial system, which helps this system to upgrade its important functions in the economy

The Research dealt with two variables: Business Process Re-egineering and the managing Material Requirments planning system in the General Company for Food Products. The research problem has crystallized in whether there is an impact of the basic requirements for the business process re-egineering in managing the material requirements planning system. The questionnair was approved to know the views of research sample from the managers (the general manager, the general manager’s assistants, heads of departments, divisions, laboratory managers, and production supervisors), whose numbers were (62) and (4) Forms from which the sample were limited to (58) managers for analyzing relationship and measuring impact the (SPSS- Ver. 17) program was adoption. The resesrch reached a set of set conclusion and prosala the most important of which is the relationship and impact between the two search variables

The current research seeks to provide a theoretical and practical framework on the extent of the possibility of adopting the strategy of industrial clusters in light of the availability of elements of organizational culture. As companies can invest what they possess of the elements of organizational culture in adopting the strategy of industrial clusters by forming joint alliances and in a way that gains them strength to face external threats in a way that achieves them a remarkable competitive advantage. Accordingly, in order to define the role that the elements of organizational culture can contribute to adopting the strategy of industrial clusters in our companies. A hypothetical scheme has been designed from which several hypotheses emerge that reflect the relationships of influence and influence between the elements of organizational culture and the strategy of industrial clusters in the General Company for General Cement Industry/Northern Cement Cooperative/Nineveh. By relying on the results of analyzing the data collected by the questionnaire distributed to (30) managers of the divisions and divisions of the company in question, the research reached a set of conclusions that emphasized the role of organizational culture elements in the possibility of adopting the strategy of industrial clusters in the light of correlations and influence. And the presence of variation in the contribution of each element of the organizational culture to the possibility of adopting the strategy of industrial clusters. As well as providing some proposals that emphasized the need to create requirements and constituents for the adoption of the strategy of industrial clusters, including possession of elements of organizational culture, attention to them and their application in a way that ensures the adoption of the strategy of industrial clusters in an effective and efficient manner

The study aimed mainly to identify the employing of technological vigilance in strengthen the quality of banking services in government and private research banks in the city of Tikrit. To achieve the aim of the study, the researchers relied on the descriptive analytical approach to test the hypotheses. The questionnaire was used to collect preliminary data on the random sample, where (100) forms were distributed to workers in banks, and the valid ones for analysis were (76) forms, any response rate (76%), and (100)additional forms were distributed. to customers of the research banks, and the valid ones were for analysis (76) forms, any response rate(76%). The data were statistically processed using the appropriate statistical methods for each hypothesis in order to reach the results. The study reached many conclusions, most notably. There is a positives significant of effect technological vigilance in general in the quality of banking service at the level of the banks researched in the city of Tikrit

The researchers aimed to define the supply chain activities at the Petroleum Products Distribution Company, Nineveh branch. The researchers proceeded from a problem; Does the level of availability of supply chain activities in the research company vary? In order to reach a solution to the special questions in the research problem, many hypotheses were formulated, including "There are no significant differences in the answers of the employees of the researched company regarding the activities available in the supply chain".
The selection was for "Oil Products Distribution Company, Nineveh Branch", which represented the field of research (1831 individuals). Using the descriptive analytical method, theoretical and applied research data were dealt with, and by selecting the random sample and using the questionnaire, (200) answers out of (301) were distributed to the respondents who were represented by the engineers, administrators, and technicians working in the researched company, as their views were investigated about the availability of Supply chain activities. In the light of the statistical treatments (SPSS Ver. 23 program) of the research data, a set of conclusions were reached, including: the availability of supply chain activities, but to varying degrees, the highest purchase activity and the last one is scheduling activity

The Current research aims mainly at examining the role that happiness plays in the workplace in promoting job Engagement among workers in student's affairs departments in the colleges and institutes of Al-Furat Al-Awsat Technical University. To know the availability of dimensions of research variables in those departments. The researchers constructed hypotheses to measure the correlation and impact relationships between research variables and their testing. While the questionnaire was the main tool for measuring research variables, where (129) questionnaires were distributed to the total number of workers in all sections of student affairs, (117) questionnaires valid for analysis were returned. Where the data were analyzed through a set of statistical tools such as (Alpha Cronbach coefficient, arithmetic mean, standard deviation, Pearson correlation coefficient, regression analysis). The results have proven the validity of the hypotheses, and in light of this a set of conclusions were formulated, the most important of which was a causal relationship between happiness in the workplace and job engagement. Where that any improvement in the levels of dimensions of happiness in the workplace and the factors that support them will reflect its impact on the overall individual performance and the collective, and that this continuous positive effect of happiness will encourage individuals to increase levels of job engagement and enhance their commitment and loyalty

The study aims to identify the role of core capabilities as one of the basic ingredients necessary for the survival and growth of companies in enhancing manufacturing flexibility as one of the necessary weapons that should be owned by companies aspiring to continue in the field of intense competition. To this end the problem of the study was formulated with a set of questions, most notably "What is The role of core capabilities in enhancing manufacturing flexibility?
The questionnaire was used to collect data related to the field (the Karwanchi group of soft drinks, juices and water located in a governorate), and a hypothetical model was developed for the study and many hypotheses were developed. Then the hypotheses were tested using statistical methods in their analysis using the statistical program (SPSS) to measure the correlation relationships The effect and the variance between the variables of the study. The study reached a set of conclusions, the most important of which is "There is a correlation relationship and positive moral effect between the dimensions of the core capabilities and the flexibility of industrialization." On the basis of these conclusions, a set of proposals was presented to the researcher field.

new knowledge approach to deal in the knowledge economy based on knowledge as its most important asset and an essential source for building partnerships that lead to progress and keep pace with technical developments towards building a smart university through its components. To achieve the goal the researchers have relied on the investigative-analytical approach based on studying the relationships between dimensions and variables whose data are derived from the researched organization. The research community was represented by administrative leaders and higher scientific ranks (1397), of whom a deliberate sample was chosen according to the equation (Krejeie & Morgan, 1970) by (302). Data was collected through them by a list examination, which is the main tool for research. The research reached a set of conclusions, the most prominent of which (it turns out that the researched organization (University of Mosul) works according to agreements and memoranda of understanding at the internal and external levels in order to address the overall unexpected changes, and keep pace with developments because they achieve opportunities for success, development, leadership and precedence). In light of it, the researchers presented a set of recommendations, the most important of which (the necessity of spreading the culture of partnership with knowledge and identifying the characteristics of the world get bored with it and activate ideas in the tangible assets because it represents a source of value, especially since it is the strength of the researched organization

The present study is concerned with learning about the nature of the role that information & Communications technologies play in enhancing entrepreneurial leadership, not one of the municipal organizations in Karbala Governorate, which is (Al Hur Municipality). The aim of the study was to identify the role of technologies and information & Communications technology in enhancing the ability of administrative leaders in the organization to achieve leadership in their performance. Where the concerned directorate was chosen as being the largest municipal organizations in the province’s districts. The questionnaire was distributed to a sample of people managers, divisions, assistants and the director of the organization by (40) individuals from a community whose sample represented (390) individuals. Sincerity and confidence were measured after the questionnaire was presented to a committee of scientific arbitrators, the questionnaire was analyzed by relying on statistical tools and methods using the (SPSS-Ver.23) program, and after statistical analyzes, a conclusion was reached that information technologies have a major role in strengthening entrepreneurial leadership in the researched organization

The study aimed to identify the possibility of adopting the strategic development entrance according to a number of dimensions of the (Dyson) model by diagnosing the reality of the club's adoption of the dimensions of the model and its readiness to adopt strategic development. The choice fell on the Al-Fatwa sports club in the city of Mosul for the researcher to understand the extent of this club's need for strategic development and what strengthened that is to inform him about a research on the problems he suffers from. Which was confirmed by the field visits he conducted with officials and members of the club which amounted to (40) people. By that point the researcher study the problem and ask questions in question is the most important knowledge: To what extent is Al-Fatwa Sports Club ready to adopt the strategic development entrance according to a number of dimensions of the Dyson model?
Do the managers of Al- Fatwa sports Club have awareness of the content of each dimension of strategic development?
In light of this, the study adopted the following main hypothesis (Al-Fatwa Sports Club has the willingness to adopt the strategic development approach according to the dimensions of the Dyson model) from which sub-hypotheses emerged. Ready statistical programming (SPSS .Ver 25).
Al-Fatwa Sports Club is not prepared to adopt the strategic development approach according to the dimensions of the Dyson model, and this is shown by the results of the analysis and hypothesis testing, which indicates the decline in this type of organization due to neglect of the required change and development

The current research aims to study risk management and its effects on the quality of services provided by Salahalddin Sewage Control Directorate. To achieve this purpose, an investigation to the relationship between two variables was performed: First, the dimensions of risk management (the stage of diagnosing and assessing risks, the stage of decision-making and facing risks, Risk assessment and review stage); second, the quality of municipal services (Tangibility, Reliability, Responsiveness, Assurance and empathy). Samples of this research were chosen through the targeted sampling method and it consisted of 91 individuals with 65 out of them were public sector employees. A survey was used to collect the data that consists of 43 items based on two parameters and was tested using honesty and consistency test. In order to examine the accuracy of the hypothesis and its success in achieving the study aims, we have used the analytic adjectival approach and statistical data analysis, which includes the mean, standard deviation, Coefficient of variation and relative importance index, using SPSS.V.26 software. The research concluded that Salahalddin Sewage Control Directorate aspires to provide a high quality service to its customers, employs risk management to support such objective through the assessment and review of risks and decision-making. In addition, the directorate employs risk management to improve the quality of its services using offensive and defensive approach, especially when decisions are made to encounter and review risks. Finally, this study has revealed a relationship and effect between risk management and improving the quality of provided services.

The research aims to show the extent of the actual impact of Information Technology Capabilities in enhancing Innovation in Banking Services. In addition to answering the questions raised in the research problem, the research. Adopted the descriptive analytical approach and private Iraqi commercial banks were chosen as a field of research, and managers and employees were chosen at the level of middle management for (Middle East Investment and Gulf Commercial) banks for a research community. A random sample of (122) individuals from a total of (270) managers and employees in the two research banks were selected. In order to collect data for the research, a researcher adopted the questionnaire as a main tool. The research reached several conclusions, the most important of which are: the existence of a moral impact of Information Technology Capabilities in Banking Services Innovation. The research also presented a set of recommendations, the most important of which are: The need for bank management to pay attention to the capabilities of information technology because of its clear impact on the ability of the bank to achieve innovation in the services provided to its customers

The research seeks to measure the relationship between Community Participation and Organizational Excellence: a field study in the Directorate of The municipality of AL-Dhuluiya, which is one of the formations of the Ministry of Housing, Municipality and public Work in Salah al-Din Government. As it is one of the vital service organizations that have a primary role in community service and that have faced many administrative challenges, problems and Issues as a result of accelerating and continuous environmental changes. Therefore, adopting modern management concepts such as community participation and knowing how they relate to organizational excellence can help them to face these changes and achieve what they want. The research sample was chosen in a comprehensive inventory method consisting of (83) employees, and the questionnaire was used as a tool in order to collect the required data, which was prepared based on a number of ready-made measures after it was subjected to tests of honesty and consistency. To test the validity of the hypotheses and answer the research questions, an analytical descriptive approach and statistical tests were used, among which are: the mean, standard deviation, percentages and frequencies, Pearson correlation coefficient. By relying on the statistical program (SPSS. V. 25). The research reached a set of conclusions, the most important of which is that the level of community participation and organizational excellence in the researched organization was of a high degree for both variables and that there is a strong correlation between community participation and organizational excellence. The search was limited to one department, and therefore it is not possible to generalize the results to other organizations

The research aims to measure the reality of the two variables of the electronic administration search on the Job stress in the directorate of Hilla Municipality. As the importance of the research comes from the importance of its researched variables as it is an important topic in administrative thought, and the research has been applied in the directorate of Hilla municipality. The researcher adopted the descriptive analytical approach in his accomplishment of the research As the research included an answer to the questions related to the research problem that relate to the fact that most Iraqi organizations, especially public sector organizations, are not dependent on the application of the principles of electronic management. Through testing a number of sub-and major assumptions regarding linking and influence relationships. The research sample was b (125) employees out of the total number of employees in the directorate. The questionnaire was used to collect information and data on the practical side, as the questionnaires. Were distributed to the mentioned sample and the recovery rate was (125), i.e. (100%). The means were used Statistical represented by (iterations, arithmetic mean, weighted arithmetic mean, standard deviation, coefficient of variation), and the data was processed through the two programs (AMOS-SPSS). The research reached a set of results, the most prominent of which is that the administration has a tendency to adopt serious and atypical ideas with topics using computer technologies and programs to facilitate to work with the employee's first citizen and secondly

The phenomenon of financial contagion is one of correlated phenomena of financial crisis, it has pervaded in the 1990s in the world to encompass many countries so its influence was locally and globally. The subject of financial contagion is current one in the last decades especially when financial crisis have moved easily among countries at 1980s, 1990s, and 2000s. In spite of the size and structure of its economy are different from the country which witnessed rising of the crisis. The financial contagion is referring into moving of a special shock that effect on a bank or several ones and how this shock has been moved into another banks or into banking sectors, so in this situation the bank needs measures to reduce of this shock and its results. Thus this research has studied the importance of the interbank market and its clear role in transferring the financial contagion among banks. Then a studying for the capability of considering interbank market as a strategy to reduce the risk of financial contagion although it is one of the reasons which may lead to increasing financial contagion through studying the structure interbank market has been studied. The research has reached into several conclusions and suggestion such as the risk of financial contagion has to be taken into consideration by countries generally and by banks especially because of the financial contagion transfers the negative phenomenon from one economy to another. One of the most important suggestions is making concerning for studying the risk of financial contagion through taking into consideration the structure of interbank market because there are many structures for interbank market and each on has certain method in spreading and transferring the risk of financial contagion

The industrial growth and its progress considered an important integral part of economic growth. The positive role of the industrial growth in achieving the social and economic well-being, but it is at the same time it leaves negative impact on environment, because it is entirely depend on the traditional energy especially the fossil fuel, which led to the pollution of environment with the gases of global warming. The research sets out according to a hypothesis that the expiation of industrial activities, which depends on the energy of fossil fuel as a main source, this leads to an increase in the concentration of global warming gases. Therefore, making to the natural balance of the Earth, leading to environmental problems, and one of them is global warming problem and its consequences on the climate. India considered as a model for this research for the period (1990-2015). Using quantitative standard model, least squares method, of two stages, the impact of the indicators are identified through the power of relationship between these indicators and industrial growth indicator (the respondent indicator) for the first model, then identifying the effect of explanatory indicators by using the power of relation between the explanatory indicators and global warming indicators (the respondent indicators). Through the increase in quantity of CO2 and CH4 emissions for the second and third model, the study concluded that there is a causal and explanatory relation between the explanatory indicators and respondent indicators, and the explanatory indicators (economic activities) had a negative impact on the environment.

Using data from survey conducted in Kurdistan Region of Iraq, this paper aims to investigate: the awareness of energy savings measures for electric water heaters; whether or not consumers are implementing suggested measures or not; and if consumers understand and effectively control their electric water heaters energy usage. Also, the data is used residential energy usage and to determine possible motivations for encouraging users to reduce or alter their electric water heaters energy and warm water consumption. The results of this questionnaire indicate that: convenience is a key factor in consumers' willingness to implement curtailment actions; users do not understand the energy consumption of their electric water heaters; and they do not know how to control their electric water heaters efficiently

In this paper we propose a new continuous distribution called Probability Distribution (Marshall Olkin Exponential Generalized-Whipple) derived from the structure of the Marshall Olken Family and generalized exponential distribution with the inclusion of Whipple distribution in the resulting formula from the combination of the two methods. Study the mathematical and statistical properties of this distribution such as; Survival function, quantile function, , hazard function, order statistics, normal and incomplete moments, moment generation function, probability weighted moments, entropy and shapes and study the expansion of the function to facilitate the process of finding the listed properties. Use the greatest possible method in estimating the distribution parameters. A set of real data is used to demonstrate the suitability and application of the new distribution. For the purpose of comparison, we use different models to test the quality and suitability of distribution

The aim of the research is to test the effect of job analysis and description on job stability, to show the extent of interest in job analysis and description in organizations. The research used descriptive statistics and some other statistical measures to measure variables, and the research community included workers in the Al`Alam Department / Salaheddin Education Directorate, The number of (50) male and female employees The research started from two hypotheses (relationship and influence), which stipulate the existence of a relationship and influence for job analysis and description with job stability, and the research came out with a set of conclusions and recommendations. Job description is based on job stability for workers in the science education department. As for the most important recommendations, they stipulate the need to keep pace with recent developments in the field of recruitment and appointment