journal of Economics And Administrative Sciences

Abstract:
Purpose to test the effect of strategic Supremacy on strategic success A case study in Thi Qar Governorate , methodology/approach – this is a mandatory entry.
a case study was used and applied to the Department managers of Government of the province of Thi Qar , Research limitations/implications – It is clear that the strategic Supremacy variable is not being used effectively to achieve strategic success.
Practical implications – use strategic supremacy positively to Support of strategic success. implementing and monitoring ignorance of them in how to use this supremacy to achieve strategic success and public serve So the researcher recommended giving Opportunities to those who have experience in the field of administration, law and other vital magazines that affect the work of the Governorate and provide them with those with experience who worked a long time in the Governorate, forming a solid team to discuss the methods that enhance the benefit of the Supremacy to achieve strategic success.

Abstract:
Purpose : clarify the integrative relationship of strategic leadership skills and effective management and the role of those skills combined or individually in achieving effective management.
Research design: The researchers used the quantitative method by surveying a class sample from the heads of the executive departments in a group of Iraqi private banks, consisting of (106) individuals according to the (VUCA Prime) methodology for effective management and the ten skills model for Johansen. The questionnaire was analyzed using a model of the structural equation.
Findings : The most prominent results of the research were the presence of a weak role for skills at the individual level and highly influencing in a general way to reach effective management. Accordingly, a mechanism has been proposed to invest and develop leadership skills and develop them to reach effective management that is reflected in the success of the higher departments with an integrated view to enhance their strategic opportunities.
Research limitations: The researcher faced many difficulties, including the country's difficult circumstances and the fear of most Top management of banking from the results of the evaluation, which led to inaccurate answers that were avoided by conducting direct interviews with the Iraqi Private Banks League and the top management of those banks and the use of appropriate statistical methods in the quantitative analysis of the results
The practical implications: Establishing a clear methodology to enable the top management to reach effective management through developing and acquiring high leadership skills, enabling them to achieve success and adapt in the face of successive crises.
Social implications: The necessities of economic prosperity. the presence of successful the top managements that use the stock of skills they possess in order to flourish their societies, which represents the social responsibility of the research sample banks and their use in finding a customer-centered relationship.
Originality/value : Skills are among the topics presented by the literature since the early fifties and in a volatile environment (VUCA environment) and a failure to manage successive crises since the early 1990s, including the global financial crisis and the Corona crisis and moral and emotional challenges since the early nineties, and originality lies in examining how to address those Skills for the effects of the environment (VUCA) to reach effective management.

Abstract
The research discusses the problem of salaries in the public sector in terms of the process of analyzing its structure and the possibility of benefiting from the information provided by the analysis process for the strategic planning process, and the General Authority for Groundwater has been adopted and one of the formations of the Ministry of Water Resources, which is centrally funded, to represent the salary structure of its employees (1117) employees be a field of research, as the salary structure in it was analyzed for the period between (2014-2019) using the quantitative approach to analysis and by relying on a number of statistical tools in the analysis process, including mathematical circles, upper limits, lower limits, percentage and rate of change, and the research reached a set of conclusions, including knowledge of the behavior of salary movements, the size and distribution of detailed spending and its concentration, giving a clear vision about the nature of the use of the country's financial and human resources as far as the matter is concerned with research, analysis of the strategic dimension resulting from decisions to reduce spending, and the contribution of detailed data and information resulting from the analysis process in developing appropriate policies and strategies. The process of analyzing salaries and according to the approved tables of analysis tables, contributed to the disclosure of the failures in salaries and its structure, whether in the technical side of the structure or the administrative and accounting aspects related to public operational spending and the preparation and distribution of workers, and their impact on the strategy developed and in a manner that leads to the achievement of maximum benefit resources and capabilities and directing them towards optimal use.

Abstract
This research aims to know and the role of the marketing recovery dimensions in improving the organization's reputation through an exploratory study of private banks in the city of Baghdad. The aim of the research is to define the role of the marketing recovery through its dimensions (compensation, apology, speed of response, assistance and problem solving), in improving the organization's reputation, as the research will attempt to provide a theoretical framework for the dimensions studied through the most important of what researchers presented and then conduct the applied aspect of the research. Data were collected using a questionnaire-based survey consisting of 35 questions and distributed to 110 managers of private banks in the city of Baghdad. Therefore, the research attempts to answer a set of questions that embody the research problem (is there a role to exclude the marketing recovery on the dimensions of the organization's reputation), and in order to analyze the data obtained from the questionnaire, statistical methods such as the arithmetic mean, standard deviation, coefficient of variation, and the simple correlation coefficient were used, The results showed that there is an effect of the marketing recovery dimensions on improving the organization's reputation. Therefore, the research recommends that the banks administration should work to improve the bank's reputation by focusing and increasing attention to the dimensions of recovery in banks to obtain customer satisfaction. The researcher has faced the difficulty of obtaining data and the unwillingness of banks to cooperate with him, so it is not possible to generalize the results of the research to the research community for the privacy of banks compared to other service institutions. The research banks should use the marketing recovery dimensions to contribute to achieving customer satisfaction. Therefore, the research will contribute to knowing the mechanisms that help the bank to recover, improve its reputation and increase customer satisfaction.

Abstract
The research aims to form a clear theoretical philosophy and perceptions about strategic Entrepreneurship through the relationship between high Involvement management practices, the basis in creating that leadership and high performance work systems as a support tool in achieving them according to the proposals (Hitt et al, 2011), in an attempt to generalize theoretical philosophy and put forward how to apply it within The Iraqi environment, and on this basis the problem of the current research was launched to bridge the knowledge gap between the previous proposals and the possibility of their application, aiming to identify the practices of high Involvement management and the possibility of high performance work systems and their impact in promoting strategic Entrepreneurship .The research adopted the analytical survey of (69) managers in the General Diyala Company to ensure the availability of high containment management practices and high performance work systems in addition to strategic leadership in them using statistical means, and by relying on that it formed a set of results, the most important of which affects the practices of higher containment management in strategic Entrepreneurship from Through high performance work systems, we recommend introducing high Involvement management practices, enhancing their programs in the Diyala State Company, and making use of high performance work systems programs to reach a company that is able to discover opportunities at the right time.

Abstract
The Environmental Management System (EMS) according to ISO 14001: 2015 is considered one of the modern and important administrative systems in our time, as it is one of the tools of environmental management after it is an entry point for treatment or reducing environmental risks and their effects, especially the effects resulting from the oil industry, which is the main source of the trimester Environmental and waste and depletion of natural resources. The problem of the study is manifested in the weakness of the process of diagnosing and reducing the risks of environmental aspects and the resulting environmental impacts that have a clear and tangible impact on the lives of workers and the general environment. The aim of the study is to identify the extent of application of the environmental management system in (Midland Refineries Company / Al-Dora Refinery). This is done by determining the size of the gap in the application of the environmental specification by using the Checklist and a number of statistical analysis methods (arithmetic mean, weights, Percentages), and the diagnosis of environmental aspects. This study reached a set of results, the most important of which was a gap in the application of the above specification at a rate of (43%) resulting from a weakness in the application of most of the specifications of the company, as well as a lack of interest in the implementation of planned programs related to addressing or limiting environmental aspects and their impacts. The added value in this study is illustrated by diagnosing the strengths and weaknesses of each item of the environmental specification with setting an action plan for eliminating or reducing the gap in the researched company.

Abstract:
The current study aims to determine the extent of SOMO's interest in governance and whether this interest is sufficient to be reflected in enhancing its organizational reputation, and the field of research was in the oil marketing company SOMO. (109), (105) questionnaires were distributed, (94) forms and (11) forms were not retrieved, and the valid questionnaires had reached (91). The analytical and descriptive approach was used for the study, and the current research has found a positive impact of government on the reputation of the organization, and this research demonstrated the existence of the proposed relationship and the impact between governance and the reputation of the organization.

Abstract:
The research aims to evaluate Evaluation of the investments Iraqi fund for External development through the application of financial tools to a number of companies of the Iraqi Fund for External Development, and from the point of view to achieve the best returns from investment and the feasibility of the investments of the Iraqi Fund for External Development and the research community represents the Iraqi Fund for External Development and the amount of (28) A company, while the research sample is (4) companies (the Arab Petroleum Transportation Services Company, the Arab Iraqi Company for Livestock Development, the Bauhaus Company for prefabricated buildings and mineral installations, the Arab Fisheries Company) that were chosen to provide data and based on the decision of the Iraqi Council of Ministers No. 284 For the year 2018, who diagnosed that there are (12) companies in which there are problems and the Iraqi Fund for External Development continues to invest in them, as well as the use of financial failure models, activity ratios and profitability ratios to evaluate these companies. The research reached a number of conclusions, the most important of which was that the financial position of the companies, the sample of the study, suffers from weakness in the operational side to a large extent, which appeared through the financial indicators (activity percentage and profitability ratio) to show us the inefficiency of companies in using their assets as well as the weakness of the overall performance of the companies ,Poor profitability ratio results, and that the poor investment performance and the overall performance of companies are a clear indication of the companies ’financial failure. Other results indicated the value of the discriminatory function (Z) to predict the financial failure of the Altman and Kida model, The results of the two models showed financial failure of companies during the study period.

Abstract
The Innovation Of Knowledge Is An Important And A Key Element In The Progress And Business Excellence Organizations, Therefore Requires Several Elements To Help Create And Implement And Move The Innovation Process Of Knowledge, Including The Strategic Empowerment Associated With The Element Of The Process Of Strategic Momentum Engine Driven Wheel Continuous Dynamic Innovation, And Focused Research Problem By Measuring The Availability Of Strategic Empowerment When Individuals From By Senior Departments And Ways To Help Organizations To Provide Empowerment Commensurate With The Requirements Of Achieving The Goals Of Time And Place Appropriate For The Individual, And The Importance Of Research Stems From The Importance Of The Variables And The Possibility Of Providing An Element Helps To Feature Competition And Lead A The Market Between Organizations, Research And Seeks To Draw Attention To The Empowerment Of This Element Important Strategic Personnel For Individuals Among The Factors Contributing To The Process Of Strategic Momentum Catalyst For The Strategic Plan As A Whole, And Began Research Hypotheses Main Points To Explore The Impact Of Relationships Between The Main Research Knowledge Creation And Empowerment Of Strategic Variables, And Included Community (103 ), An Expert And An Engineer And Consultant In Three Telecom Companies Iraqi Market Leader (Asiacell And Korek Telecom And Zain Iraq) Of The Total (138) Individuals, And Included Methods Of Data Collection And Note The Corresponding Field And Resolution As Well As The Field Of Presence Researcher, Were Analyzed Data By Statistical Methods Represented Ballosth Arithmetic Mean, Standard Deviation And Coefficient Of Variation And Analysis Of Exploratory And Assertive And Standards Differences Moral Among The Surveyed Companies As A Test Kruskal And Mann-Whitney, The Researcher Reached Several Conclusions Of The Most Important Lack Of Surveyed Companies To Enable Their Members Strategically And Administratively And Aguetsaarham On The Implementation Of The Orders Only, Which Limits The Validity Of The Experiences And Knowledge In The Minds Of Providing Ideas And Contributions To Work On The Progress Of Their Organizations As Well As To Facilitate The Course Of The Strategic And Administrative Implementation, The Most Important Recommendations Was The Need To Confirm Supreme Departments To Enable F Radha In The Strategic Planning Process And Implementation And The Creation Of Appropriate Conditions To Enable Them And As Permitted Suitability For Individuals Strategic Empowerment.

Abstract :
The research aims to identify the role of community participation in achieving organizational distinction in the Dhulia's municipality, which is one of the formations of the Ministry of Construction, Housing, Municipalities and Public Works in Salah al-Din Governorate, which is one of the service organizations that have a fundamental role in providing service to the community, which has faced many administrative challenges and many problems caused by the rapid and continuous changes in the environment, therefore modern management concepts must be adopted, such as community participation and the knowledge of its role To achieve its goals, which helps it in facing changes as well as achieving organizational excellence. An analytical descriptive approach was used, so the research sample consisted of (83) individuals and the sample was chosen by using a comprehensive inventory,
The research evidence was obtained by relying on the questionnaire, which was prepared from ready-made measures from foreign studies and was subjected to tests of validity and reliability, with using of statistical tests, including: arithmetic mean, standard deviation, percentage and iterations and Pearson correlation coefficient, simple linear regression Based on the statistical program (SPSS. V.25) for testing the validity of the hypotheses. The research reached a set of conclusions, including that the level of societal participation and organizational excellence in the researched organization was at high degree to the two variables and that the the inclusiveness dimension has a strong impact of which is one of the dimensions of societal participation in organizational excellence. Enhancing the community participation in Dhulia's municipality will contribute to enhancing leadership and employee development, improving the current policy and strategy, and strengthening relationships and resources, and Enriching the literature on organizational behavior and contributing to research on how community participation contributes to achieving organizational excellence.

Abstract
The,current,research,aims,to,verify,the relationship between talent development practices and organizational performance through a mediating role of creative organizational climate at the Institution of Industrial Development and Research- the Iraqi Industry Ministry. The descriptive and analytic approach was adopted as a research design. The research sample was represented by a number of managers and employees who work at of the middle management level. The researchers used the questionnaire as a main method for collecting data to achieve the main research objective. It was distributed 162 questionnaires, of which 146 received; and then all of those were used on the final statistical analysis. The sample response-rate rate was 90%. The, data ,were ,analyzed, using a ,number, of ,statistical techniques such as weighted mean, standard deviation, simple determination coefficient, relative repetition, sample sufficiency test, confirmatory factor analysis, relative importance, Pearson coefficient, trend determination); all of these were within SPSS V.25 and AMOS V.25 software. The results indicate that all the research hypotheses were supported. Finally, the research reached a set of conclusions. The, most important conclusion is that there is a direct impact between talent development practices and organizational performance. Moreover, this relationship can be indirectly improved when there is a high level of organizational innovation climate. This study is only limited to one organization (Industrial Development and Research) and one environment (manufacturing). Hence, the generalization of results to other sectors and organizations is difficult. Its intellectual boundaries was to verify the relationship between the influence of talent development practices on organizational performance and the mediation of the creative organizational climate). And its scientific implications was to verify of the relationship between the influences of talent development practices on organizational performance and the mediation of the creative organizational climate. Because of the lack of studies in the Iraqi industrial organizations, especially in addition to the current trends that focus on how to develop our national products. Moving the variables under consideration towards the field reality, in order to form an applied knowledge base that represents one of the episodes of intellectual complementarity to the recommendations of previous studies and also adding a simple part of knowledge and thus is a starting point for many upcoming researches and a solution to problems that may face industrial companies in the future through the recommendations that will be formulated.

Abstract
The current study aims at the extent of determining the interest of the Ministry of Higher Education and Scientific Research and its various departments in the process of strategic foresight, and whether this interest is reflected in its strategic decisions, if the study relies on an exploratory and analytical approach and has targeted managers in the higher management within this ministry, and the questionnaire has also been used as a basic tool for collecting For data, the study population was (94), (89) questionnaires were distributed, (86) questionnaires were retrieved, and usable questionnaires amounted to (83). The sub-variable had the highest impact on strategic decision-making (intuition), as this research demonstrated the existence of the effect relationship and a link between strategic foresight in strategic decision-making, and through the two researchers polling previous studies at the local level, no study examined the relationship between These two variables.

Abstract
The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ) , by the bank’s ability to maximize its profits from its business results without excessive bank’s liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain , the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liquidity and profitability as the main tool to measure the level of research variables and correlation relationships and influence among them, in order to processing data and information was used statistical analysis program(SPSS) to reach a number of results including the increase in cash compared to deposits which constituted a large percentage . In addition, there is a weak moral correlation. The researcher has between liquidity and profitability, arrived several conclusions strengthen the bank’s performance.

Abstract :
The current research aims through its chapters to verify the relationship and impact of strategic leadership as an independent variable in the marketing performance as a respondent variable, in a leap cement plant, and try to come up with a set of recommendations that contribute to enhancing the practice and adoption of the two variables in the organization under discussion. And based on the importance of the research topic to the community, and to the researched organization and its members, the analytical and analytical approach was adopted in the completion of this research, and the research community included a leap cement plant in Anbar Governorate, while the research sample was represented by (department heads, and people officials) as a class intentional sample, when the researcher distributed (80) Questionnaire of the research sample, then collected data from (75) respondents, excluding them (3), so it became good for them to analyze (72) from the research community by adopting the questionnaire that included (46) paragraphs, and providing them with personal interviews as aids in strengthening them. The research adopted the program (Amos V.25, SPSS V.25) with the adoption of methods of descriptive and inferential statistics (natural distribution test, confirmatory factor analysis, arithmetic mean, percentages, standard deviation, relativistic importance, difference coefficient, correlation coefficient Pearson, the simple regression coefficient,) to test his hypotheses. As for the most prominent results of the research, the possession of a leap cement factory led to a marketing performance that strengthens it through strategic leadership, especially when it is interested in employing the entrepreneurial mindset and owning strategically managed resources and promoting culture and entrepreneurial leadership. His pioneering strategies in that promotion..

Abstract:
The research aims to measure the impact of envy on job stress, because the topic of envy represents a negative emotion that exist at all organizational levels, which may cause stress in the work environment.
The Research problem is represented by the lack of perception of most of the faculty staff on the negative effects of envy on their well-being in the Technical College of Management - Baghdad, and what is the impact level of envy on their job stress.
To achieve this, the scale of envy was based on two dimensions (being envied, Envying others),While the job stress scale was based on seven dimensions (workload, conflict role, Family factors, work environment, work relationships, peer support, work role).
The descriptive and analytical approach was adopted. The research community was represented by the Technical College of Management– Baghdad. A questionnaire was distributed to a sample of (60) faculty Staff in the various departments of the college. The statistical program SPSS V.23 is used, as the researcher adopted the following statistical methods (arithmetic mean, standard deviation, correlation coefficient, simple regression and multiple regression) to test the research hypotheses.
The results showed that, the faculty staff has the knowledge of how to perform his duties and responsibilities in the faculty, as well as has clarity about what is expected of him, which reflects positively on his role in this college, in addition there is a significant impact of envy on job stress.

The study aimed to reveal the role of social capital represented by its dimensions (structural, relational, and cognitive) in strengthening the management of excellence in Azadi Hospital / Duhok. In order to reach the goal of the study, the study variables were highlighted in theory through framing concepts and literary contributions for researchers in this field, In the field, the questionnaire was used as a basic tool to collect data from the individuals in the research sample who were represented by officials and individuals working from administrators and technicians, as (120) forms were distributed to the respondents, and (110) were retrieved from them in a way that is valid for analysis. Several statistical methods have been used in dealing with data and testing study hypotheses, including central tendency measures, correlation coefficient, and the regression line equation, A set of conclusions was reached the most important of which was the existence of the relationship and the moral impact of social capital in all its dimensions in the distinction management in the researched hospital and all the effects were good, which explains to us that there is tangible interest by the hospital examined with social capital, which reflected positively on the process of excellence and management Its activities, The study is out with several proposals, the most prominent of which is to support the dimensions of social capital in the researched organization by spreading the culture of cooperation and supporting social relations and clarifying its role in promoting excellence in the performance of activities and increasing their effectiveness as well as The possibility of benefiting from the strengths of the researched hospital in relation to social capital, which had a clear impact on managing excellence.

Abstract:
This research aims to analyze and the impact of human resource management policies (as an independent variable) contained in the public sector reform program on the civil service (as a dependent variable). The importance of the research lies in the implementation and implementation of various projects in the reform groups of the public sectors and the human resource management system in particular, By analyzing the administration’s trends and policies, identifying all strengths, working to improve and increasing its efficiency rates, working to identify, fix and remove all weaknesses, as well as working to replace them with strengths, and then work to develop resources in more than one form, especially human resources The research problem was also represented in finding the knowledge that the Iraqi state carries out in determining all the administrative foundations used in human resources and how to integrate them into the public health sector, in order to achieve and organize the social reform program that the state aims to achieve using the various civilized and widespread methods spread around the world to improve the field services provided For individuals without discrimination or racism, as it works to improve the role of human resources and take care of the main pillar present in it and expressed in it, through the evaluation and evaluation of the human element using the criteria of equality and equal opportunities, control and transparency, and to clarify the relationship between the research variables, the descriptive analytical approach was used in the study To renew the effects of human resources management and the policies used in the public sector, where the number of the sample used was 160 individuals as an experimental sample. One hundred (100) individuals were physicians, and sixty (60) nurses were in (7) hospitals, including governmental and some private, and the data were analyzed. In the statistical program (spss) and (Excel), using a number of statistical methods, including (arithmetic mean, mean deviation (Yari, Alpha Crow Nbach Factor, Pearson Correlation) The research has reached many results, the most important of which are identifying the different trends in each of them, the integrity and efficiency provided in identifying the different actors between different organizations and establishments, as well as the trends for human development resources and the development programs responsible for that.

Abstract:
During the last quarter of the twentieth century , the global economy witnessed transformation in various commercial , technological and financial fields that changed its structure and produced a new situation that is mainly represented in the increasing movement of foreign capital and the rapid expansion of international production and trade in addition to the tremendous technological development and technology transfer, which led countries to Being obsessed with competing at the global level and seeking to enter international markets and improve their competitiveness. It was agreed that these factors are among the manifestations of adopted the slogan of economic and commercial openness for the sake of a global market that achieves gains and growth for all . The industrial sector is considered one of the most vulnerable sectors to the effects of changes in the international economic environment , in a way that makes the local industry in Iraq become more fragile with the passage of time , as it experiences sharp competition with global institution that have come to control the world , and this competition does not affect the institution of developing countries targeting local markets as well . this is in the environment of markets and competition , and from here it has become imperative to respond to these challenges by working to develop its competitiveness to ensure its continuity and survival which is controlled by a set of determinants whose nature differs between price , non- price organizational , facilitation technical …etc . As for the industrial sector in Iraq under the current stage , it inherited an industrial reality characterized by backwardness and shackled by many problems and obstacles that limit its activity and its ability to work in light of the new economic policy characterized by freedom of trade and the adoption of market mechanisms and economic standards in allocating resources According, we will review the most important international industrial and technological. within the global competitiveness indicators .

Abstract:
The problem of housing in Iraq is a long-rooted and rooted problem, and it needs a great effort to find out its causes and thus give essential points that contribute to alleviating and addressing it, and it is worth noting that research into the housing problem and the housing sector in Iraq is not done in isolation from other sectors and studies. As well as the economic policies pursued and the social and political conditions. It is known that the Iraqi economy is a unilateral (rentier) economy, that is, it depends almost entirely on exporting oil and obtaining revenues, and that the economic decision and economic policies followed in Iraq are greatly affected by several factors, including the economic, social and political factor, and this led to structural imbalances And many economic problems need continuous efforts to sort and arrange them and then reconfigure them again, and this matter calls for studying the Iraqi economy in detail with a focus on the many problems that its economy suffers from, especially the housing problem, in order to analyze and know the reasons that led to its emergence, as well as the result that brought To avoid these problems in the future.

Abstract
The exchange rate is of great importance at the global and local levels alike, as this importance increases with the increasing rates of development of economic relations between countries of the world due to openness and integration into the global economy, expressed by the expansion of the volume of trade and financial relations between countries. The Central Bank of Iraq has set the need to stabilize this price as a goal to reduce inflation rates and reduce them to the internationally accepted rates by using the foreign currency sale window to achieve a balance between the forces of supply and demand for foreign currency and to preserve the value of the Iraqi dinar. The research concluded that the central bank was It has a major role in influencing inflation rates in the economy after the CPA issued Law No. (56) of 2006 and this came as a result of the success of the CBI policy in targeting inflation as a primary objective of the monetary policy, through the currency sale window, which was able to improve the exchange rate of the dinar. Against the dollar, to achieve relative stability in the official and parallel markets, which reflected positively on the inflation rate and its reaching very low levels. There is also a disconnect in the relationship between changes in the exchange rate and the real product without oil, while the research recommended the necessity of work by the monetary authority represented by CPI that the exchange rate of the dinar be high in light of the scarcity of non-oil exports, weak domestic production and reliance on bridging the demand gap on the importer from abroad. Going to reduce that price, as well as the necessity to continue to follow the current exchange rate regime (the fixed exchange system) .

Summary:
Founding a System to secure deposits and protecting the depositors is considered one of the important and exchanged subjects out there in the banking system/field in Iraq at the current time, and the reason behind the exchange and spread of this subject is due to the financial crisis of which the banking sector is suffering from and the stumbling of many banks, those factors have had led to the insecurity of the depositors and their mistrust towards banks, thus, it is necessary to create a system to secure deposits in which depositors would be compensated for the losses caused by the banks failures. in addition, it could be a counter measure system which maintains the banking stability, protects the rights of depositors and gain/win their trust in the banking system., considering the stability of the banking system would positively reflect upon the safety of the banks' financial branches and avoiding its' exposure to failure. In addition to that, this system protection to the rights of the depositors is considered an indirect assurance for the stability of the banking deposits activities through strengthening trust in the banking system and support the financial security of the depositors, that trust can affect the increase of deposits volume in its' various forms and increasing the banking transactions volume. The achievement of what we've addressed and detailed prior to this is depending on founding the right platform which represents the readiness of the banking sector to create a system to secure banking deposits.

Abstract
The purpose of the study is to analyze the extent of the impact of liquidity as an independent variable on profitability as an intermediate variable and the value of banks listed in the Iraq Stock Exchange as a dependent variable, as the research problem is summarized by the fact that most banks focus on profitability as a phased goal without focusing on maximizing its value as a strategic goal by enhancing the wealth of owners and shareholders. On the long term, the research community is represented by the banks listed on the Iraq Stock Exchange, while the research sample was deliberately chosen, which included three private banks such as Baghdad Commercial Bank, the Iraqi Commercial Bank and the Iraqi Investment Bank, and the researcher used the applied analytical approach through the use of a set of methods The financial and statistical analysis in conducting the analysis process for the banks, the research sample, and the results of the analysis also showed the validity of the sub-hypotheses, namely the presence of a statistically significant correlation and an adverse effect between liquidity and profitability, as well as the existence of an adverse statistically significant correlation and influence between the profit and the value of the bank.

Abstract
The aim of this research is to solve a realistic problem in the Department of Economy and Investment in the Martyrs establishment, which is the selection of the optimal project through specific criteria by experts in the same department using a combined mathematical model for the two methods of analytic hierarchy process and goal programming, where a mathematical model for goal programming was built that takes into consideration the priorities of the goal criteria by the decision-maker to reach the best solution that meets all the objectives, whose importance was determined by the hierarchical analysis process. The most important result of this research is the selection of the second project (constructing a cultural center in Sadr City) as the best alternative out of seven projects. Also, the possibility of applying this model to solve multi-criteria decision-making problems in many institutions and companies was reached.

Abstract
Quality control is an effective statistical tool in the field of controlling the productivity to monitor and conform the manufactured products to the standard qualities and the certified criteria for some products and services and its main purpose is to cope with the production and industrial development in the business and competition market. Quality control charts are used to monitor the qualitative properties of the production procedures in addition to detecting the abnormal deviations in the production procedure. The multivariate Kernel Density Estimator control charts method was used which is one of the nonparametric methods that doesn’t require any assumptions regarding the distribution of the data or determine the control limits in monitoring the production procedure when the data doesn’t follow the normal distribution or has an unknown distribution. The aim of this paper is to monitor the production procedure throughout a number of variables simultaneously to reflect the quality of the produced material. Simulation experiments were used with deferent significance levels to illustrate the way in which the multivariate Kernel Density Estimator charts method work while adopting the average range length criterion to demonstrate the performance and efficiency of the used methods. The results show that the method of nonparametric Kernel Density Estimator charts for the Gaussian Kernel had a good performance especially at significance levels with long range

Abstract
The research aims to define the main and subsidiary criteria for evaluating the industrial market sectors and proposing a model for arranging these criteria according to priority and knowing the highest criteria in terms of relative importance in the General Company for Automobile Trade and Machinery, and for the purpose of establishing this model, experiences in the concerned company were approved, and this study proposes a multi-criteria decision model According to the FEAHP, the expanded fuzzy hierarchical analysis method enables the commercial company to develop clear strategic policies on which the company’s management system depends on determining criteria for evaluating and selecting market sectors and making appropriate decisions in determining priority criteria towards achieving the company's goals and requirements, and the main results prove the efficiency of the proposed model in determining importance The relative quality and advantage of the sub-criterion is the quality and advantage of competition in the first place among the 22 sub-criteria, being the criteria that meets the requirements of the company and meets the requirements of its markets according to the results of the applied methodology within that criteria.

Abstract
The Estimation Of The Reliability Function Depends On The Accuracy Of The Data Used To Estimate The Parameters Of The Probability distribution, and Because Some Data Suffer from a Skew in their Data, to Estimate the Parameters and Calculate the Reliability Function in light of the Presence of Some Skew in the Data, there must be a Distribution that has flexibility in dealing with that Data. As in the data of Diyala Company for Electrical Industries, as it was observed that there was a positive twisting in the data collected from the Power and Machinery Department, which required a distribution that deals with those data and searches for methods that accommodate this problem and lead to accurate estimates of the reliability function, The Research Aims to Use The Method Of Moment To Estimate The Reliability Function for Truncated skew normal Distribution, As This Distribution Represents a Parameterized Distribution That is Characterized By flexibility in dealing with data that is Distributed Normally and Shows some Skewness. From the values defined in the sample space, this means that a cut (Truncated) will be made from the left side in the Skew Normal Distribution and a new Distribution is Derived from the original Skew Distribution that achieves the characteristics of the Skew normal distribution function. Also, real data representing the operating times of three machines until the failure occurred were collected from The Capacity Department of Diyala Company for Electrical Industries, where the results showed that the machines under study have a good reliability index and that the machines can be relied upon at a high rate if they continue to work under the same current working conditions.

Abstract:
Often Times, especially in practical applications, it is difficult to obtain data that is not tainted by a problem that may be related to the inconsistency of the variance of error or any other problem that impedes the use of the usual methods represented by the method of the ordinary least squares (OLS), To find the capabilities of the features of the multiple linear model, This is why many statisticians resort to the use of estimates by immune methods Especially with the presence of outliers, as well as the problem of error Variance instability, Two methods of horsepower were adopted, they are the robust weighted least square(RWLS)& the two step robust weighted least square method(TSRWLS), and their performance was verified by applying it to simulate & selection the best methods for estimation by using measures mean absolute percentage error (MAPE) to compare them, the results show the method of (TSRWLS) is the best.

Abstract
Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is based on specific conditions for the recognition of revenue from the contract when both parties to the contract or one of them meet performance obligations, specifically after the customer has the ability to exercise control over the product or service subject of the contract, and to complete the reflection of the application of the standard on the accounting side. The current research aims to demonstrate the reflection of the application of the standard. On the revenue audit procedures and then proposing the appropriate mechanism to understand the requirements of the standard and work to find additional and somewhat integrated procedures that help auditors to audit revenues in the Iraqi environment in accordance with the requirements of the new standard.
The importance of research stems in the framework of providing scientific and research support and support for the efforts made by governmental and professional bodies in Iraq in implementing their recent directions regarding the adoption and application of international accounting and financial reporting standards IAS / IFRS in Iraq by 2021 and the subsequent tasks incumbent upon the professionals and Among them are the account auditors regarding the formulation and implementation of audit procedures that are sufficient and appropriate for the task of expressing an opinion on the truthfulness and fairness of what is expressed in the financial reports of the Iraqi economic units that will have to apply the aforementioned standards by 2021. Among those standards that may pose challenges in the field of their application at the accounting and auditing levels are related to the International Financial Reporting Standard (IFRS 15) "Revenue from contracts with clients". Therefore, the importance of research lies in the possibility of proposing new or complementary procedures for revenue audit procedures in the Iraqi environment, whether Those prepared by the Federal Office of Financial Supervision or procedures designed by auditors in Iraqi audit firms and offices.
The most prominent finding of the research is that the procedures currently followed in auditing revenues suffer from many areas of deficiency in the field of assessing the risks of external auditing, evaluating the internal control system and examining the method of its implementation, as well as the operational procedures that enable the auditors to collect the necessary evidence that enables them to express their opinion. Neutral technical, and accordingly, a guide was proposed that auditors could follow during the stages of the revenue audit process, which must be recognized, measured and then disclosed in line with the requirements of the International Financial Reporting Standard (IFRS 15), The fact that this guide provides, from the researchers' point of view, detailed and clear procedures in the field of assessing auditing risks and studying the internal control system, as well as the detailed procedures contained in the proposed guide to audit revenues according to the requirements of the above standard.

Abstract:
The research amid to find out the extent of Iraqi oil companies commitment to implement internal control procedures in accordance to the updated COSO framework. As the research problem was represented in the fact that many of the internal control procedures applied in the Iraqi oil companies are incompatible with most modern international frameworks for internal control, including the integrated COSO framework, issued by the Committee of Sponsoring Organizations of the Tradeway Committee. The research followed the quantitative approach to handling and analysing data by designing a checklist to represent the research tool for collecting data. The study population was represented in the Iraqi oil companies, while the study sample was midland Oil Company, which is one of the Iraqi Oil Ministry formations. The sampling unit consisted of interviewing those responsible for the company's internal control system. The results indicated the weakness of the Iraqi midland Oil Company commitment to implement the internal control procedures in accordance with the integrated COSO framework for internal control in a relatively weak degree (about 25.67%). It is expected that the results of the current research will affect improving the commitment of midland Oil Company to the global frameworks of internal control, and the importance of cope with global developments related to internal control through the adoption and implementation of integrated global frameworks to improve internal control procedures. Lastly, the current research represents the first research interested in comparing internal control procedures in Iraqi oil companies with reliance on modern global frameworks as a basis for evaluation and comparison.

Abstract:
The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International Auditing Standard 701, in addition to explaining the impact of applying the International Auditing Standard 701. International Auditing 701 in enhancing the quality of the auditor's report, and in order to reach these goals, a comparison was made on international experiences before and after the application of the standard in addition to the results of the questionnaire distributed to auditors in the Iraqi environment in the Federal Office of Financial Supervision and private offices. To a set of conclusions, the most important of which was the apparent deficiency in the Iraqi audit legislation and evidence, especially the local audit manual (2) as it lacked many things because it did not include many of the paragraphs of the new auditor’s report in the world compared to the international auditing standard 700, the most important of which is the reporting paragraph On the important matters in accordance with Standard 701, as well as the different contents of the accounts of the auditors' reports in Iraq, each according to the duration To be informed, convinced, experienced, and adhered to international auditing standards and local audit evidence. And that the majority of account auditors in the Iraqi environment do not adhere to the Iraqi and international auditing standards, and this greatly affects the accuracy of the information contained in the Iraqi report as it is the means used to inform the data users of the opinion of the neutral technical auditor, as they claim that they are reporting important audit matters from Throughout the explanations section they present in their reports relying on Iraqi audit evidence, as they assume that the users concerned with their reports are rational, and this does not mean abandoning the responsibility to protect the interests of those users in all circumstances.



The results of the questionnaire were supportive of enhancing the quality of the auditor’s report by reporting important audit matters in a separate paragraph, as well as adhering to the international auditing standards for the auditor’s report. The results confirmed that reporting on important audit matters provides more transparency in the report and that this report is undoubtedly a report. Additional responsibilities for the auditor, which will contribute to protecting the interests of users of these reports and improving their current and future predictive capabilities. The study recommended that the Accounting and Supervision Standards Board in Iraq begin to work on amending the Iraqi audit evidence related to the auditor’s report, especially the local audit manual (2) in line with developments in the international auditing standards for the report, especially Standard 700 and 701 to develop the auditor’s report in Iraq and improve its content To be more helpful to users in making their current and future decisions. And adopting the proposed Iraqi guide model for the report of the auditor in Iraq by the competent professional authorities.

Abstract
The research aims to investigate the possibility of joint auditing in improving the market value of Iraqi companies listed on the Iraq Stock Exchange. The sample was represented by 10 Iraqi companies listed in the Iraq market for the period from 2014-2017 (2 years before implementation and 2 years after implementation) and the research was based on the idea that joint auditing enhances investor confidence and raises their level of security as a result of providing quality and reliable reports, and thus This indicates good news in the market that reflects on the performance of stocks and the market value of companies that adopt joint auditing. The results of the analysis indicate an improvement in the market value, but this improvement is not due to the application of joint auditing, so it was concluded that the mandatory application of joint auditing does not have a significant impact on the market value, but this is due to the improvement in the performance of companies, and the research recommends that the concerned bodies should not be obligated to audit companies The question of its application is voluntary, to reflect the companies' intentions to improve the quality of their reports.

Abstract
The research aims at identify of the accounting information and its characteristics, and then to study the possibility using of accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study was tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the accounting information in rationalizing the decisions of capital expenditure: weakness of skills and the ability to deal with accounting information and its analysis. and the research recommends the providing all data and information that helps in rationalizing the decisions of capital expenditure, conducting more researches and studies that are concerned with studying the challenges to using accounting information in rationalizing the decisions of capital expenditure.