journal of Economics And Administrative Sciences

Purpose: to demonstrate the possibility of moving to electronic data exchange dimensions (regulatory requirements, technical requirements, human requirements, senior management support) to simplify the work procedures dimensions (modern procedures, clarity of procedures, short procedures, availability of information and means required. The simplicity of the models used because of its importance to keep abreast of recent developments in the service of municipal works through the application of electronic data interchange, which simplifies procedures and out of the routine in the performance of the work of municipal departments has developed. It was applied on Municipality (Hilla) so that the transformation of the exchange of electronic data is to save time and reduce the expenses, thus the importance of these applications should be considered to raise the business of municipal provided to citizens. The study has developed two hypotheses for research.
Design / Methodology / Approach: To achieve the objectives of the research, the research used the questionnaire as a main tool for collecting data, in addition to personal interviews with some employees of the municipality of Hilla Municipality. The sample included (69) individuals who occupy the position (department manager, division director), and these data were processed using the SPSS statistical package.
Findings: The research reached a number of conclusions, the most important of which is that there is a clear vision in the sample of the study of the importance of moving towards electronic data interchange with its clear advantages in the development of working methods and procedures. Simple computerized management information systems are available that do not rise to the level of electronic exchange. The use of electronic exchange is limited to e-mail with some government agencies, and there is no type of electronic data exchange between departments of the municipality.
Originality / Value: The current research provides a basis for adopting electronic data exchange and the most basic requirements as a tool to simplify work procedures and reduce red tape.

The research aims to enrich the subject of marketing deception, which is still in the concept stage at the level of the research sample and to allow future researchers to contribute to address the concept of marketing deception and linking it with other variables. The research problem is that is there a correlation between marketing deception and organizational reputation in Baghdad assets. What is the reflection of marketing deception on the organizational reputation in the assets of Baghdad? The research is concerned with shedding light on the reputation of the organization in terms of frequency of purchase, place of purchase, brand loyalty and knowing the impact of marketing deception on these factors. This importance comes from the differences in the organization’s ability to absorb such practices and to know how the organization will behave with regard to these products after realizing the extent of deception in them. The aim of the research is to test the relationship between marketing deception and the organization’s reputation for assets, and to measure the extent of the organization’s acceptance of these products. For these practices, and to contribute to the development of the vision of the stores and the responsible authorities of the concept of marketing deception and its effects on customers. The research was based on the method of analytical survey. The research sample targeted (364) stores exclusively within the capital, Baghdad. The main tool for the research was the questionnaire as well as the design of models prepared for the interviews based on a set of sober global standards for the research variables after they were adapted to the needs of the Iraqi environment. The hypotheses were tested and the data analyzed using appropriate statistical tools. The Bartlett-Test scale was used, Cronbach's Alpha coefficient was used to measure the level of internal consistency of the parameters and dimensions of the scale to ensure the reliability of the scale. The arithmetic mean, standard deviation, coefficient of variation, significance and precedence ratio of the paragraphs adopted in the scale questionnaire and its dimensions were relied on, and the five-year Likert scale was used for the research sample, and the research hypotheses were tested, which is the hypothesis of correlation, influence and significant differences of the research sample, the most prominent conclusions of the research showed the results of the description The diagnosis of the organizational reputation variable is that the valuation of assets and companies is at a good level, meaning that there are some of them with a good organizational reputation, and this does not include those stores and companies that have been subjected to marketing deception and were high-performance and aware of social responsibility and of high attractiveness to customers and provide high quality products in whole or in part within the value chain From companies to the final consumer, the most prominent recommendations are that Al-Makhir should have a database on companies, pharmaceutical products, and alternatives from the industries of competing companies that can be used in their field of work to differentiate between alternative products and companies' offers.

This research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a changing environment in Iraq. For this purpose, a number of the most important hypotheses were formulated (there is no significant correlation between the Relational leadership and organizational energy) in both banks (Al-Rafidain and Al-Rasheed). To achieve these assumptions, field research was applied through a comparative study between Al-Rafidain and Al-Rasheed banks. The study was applied to a number of general managers and their assistants, department managers and people managers. The sample reached (111) director or 55 directors for Al-Rafidain Bank and 56 for Al-Rasheed, statistical methods were used, including the arithmetic mean and deviation. The data was analyzed through a set of statistical programs (SPSS, 23 Amos, PPR 2.16.3). The most prominent findings reached by the researcher were that both Rafidain and Al-Rasheed banks have a good interest in work according to the relational leadership factor, but there is a disparity in results between the two banks and found a significant superiority of the Rafidain Bank on the rational for both variables any leadership relational and organizational energy, especially in the behavioral side.

The research aims to improve the operational performance through the application of the Holonic Manufacturing System (HMS) in the rubber products factory in Najaf. The problem was diagnosed with the weakness of the manufacturing system in the factory to meet customers' demands on time within the available resources of machines and workers, which led to time delays of Processing and delivery, increased costs, and reduced flexibility in the factory, A case study methodology used to identify the reality of the manufacturing system and the actual operational performance in the factory. The simulation was used to represent the proposed (HMS) by using (Excel 2010) based on the actual data and calculate the operational performance measures and compare them with the actual operational performance measures in the factory. The results confirmed that the application of the (HMS) in the factory leads to a reduction in the delay time, delivery times and production costs due to the participation of the machines and workers in the resources and workers Holons

The current research aims to verify the relationship and impact of internal control activities as an independent variable in its dimensions (efficiency, training, independence) in making administrative decisions as a responsive variable and its dimensions (identifying and diagnosing the problem, searching for alternatives, evaluating alternatives, choosing the appropriate alternative, implementing the decision, following up Decision and evaluation) in the Kirkuk Water Directorate, as well as to identify the levels of their practices, and then try to come up with a number of recommendations contribute to the strengthening of internal control activities and the process of making administrative decisions of the researched Directorate, and proceeding from the importance of the subject of research in public service organizations, and Its importance to the research department and to the community, The methodology was adopted by the case study in the completion of this research, and data were collected from (52) respondents representing the research community exclusively and comprehensively, represented by (Director General, Assistant Director General, heads of departments and divisions), using the questionnaire which included (51) paragraphs, and used interviews And field observations as methods to assist in their collection. The research adopted the program (Amos V.23, Spss V.23) with the adoption of descriptive statistical methods (natural distribution test, empirical factor analysis, modeling of variables, arithmetic mean, percentages, standard deviation, relative importance, coefficient of variation, Pearson correlation coefficient, Simple regression coefficient, and multiple regression coefficient) to test its hypotheses, The research concluded to the most prominent conclusion, which showed the validity of the hypotheses and reflected the existence of good interrelationships between internal control activities and administrative decision-making process, which made management control activities influential in the process of administrative decision-making in the Kirkuk Water Directorate, as well as the emergence of efficiency and independence more influential in the process Making administrative decisions

The main focus of research is on how to achieve the internal and external dimensions of corporate social responsibility through human resources management strategies, which is a major of research aimed. The main problem of this research was confirmed, which confirms that there is an unclear role for social responsibility, lack of human resources management strategies and ambiguity of roles in the municipality under study. The diagnose of problem and determining the gap between the internal and external dimensions of social responsibility and human resources management was identified, which attacked the researcher attention to navigate in this subject, look for the reasons of the gaps and try to reduce them. The case study method was used in Ramadi Municipality, which was chosen as a research population and the case study was used a style of this research. The researcher was able to inspect and experience the research population and get the information and data, then analyze and test via the checklist. Human resources are one of the most important resources that organizations possess, especially organizations that have efficient and distinct human energies through which the organization can gain a competitive advantage. Therefore, the importance of research has emerged in the direction towards the service sector. The results of the research revealed that human resource management strategies do not meet global aspirations and trends, and that the total results indicate that the internal and external dimensions of social responsibility have not been achieved through human resource management strategies, and the gap is greater than the match rate.

The investment decision, a critical decision for each investor as it involves risks and uncertain returns, so investors should avoid cases of uncertainty associated with the final decisions they are involved, and the problem of research in individual differences and differences in the behavior of individual investors and reflect the impact of this investment decision in the Iraqi market for securities. Therefore, the research aims to understand and analyze the impact of determinants of investor behavior as an independent variable in investment decision-making as a dependent variable in the Iraqi market for securities, and the research started from two main hypotheses to explore the influence and correlation between research variables Through the analysis of the responses of the research sample (385) individual investor, present in the Iraq Stock Exchange, and the tool used to collect data (questionnaire), the data were analyzed using the Statistical Package for Social Sciences (Spss – V.19) and a set of statistical methods (Such as arithmetic mean, standard deviation, coefficient of difference, relative importance, simple and multiple regression equation, t-test, f-test and Pearson correlation coefficient). The research reached a number of important conclusions, and the presence of a positive and moral impact to the determinants of the behavior of the investor (personal, learning, trends, motivation perception, needs, ethics) in the investment decision in the Iraqi market for securities, and the most important recommendations, the need for further studies in the study and analysis of the behavior of the investor and identify the most important dimensions affecting the investment decision in the Iraqi market for securities, and the market concerned to increase the awareness of the investor and its focus on the most important determinants and implications resulting in his investment decision, and not to minimize or omit any of them when looking at the decision-making process for an investment, but are equally important, as a result of mistakes which it is located

Current research aims to analyze the relationship and impact of the explanatory variable transcendental leadership, which includes dimensions (values and attitudes, behavior, spirituality, vision and hope / faith) in the responsive variable university performance dimensions (relationships and resources available, human capital development, scientific research, community service). Field research for the leaders of a number of colleges of the University of Baghdad of the deans of the colleges of research and assistants of deans and heads of departments, the main research problem was the important question (what is the role of transcendent leadership in promoting university performance) and the research started from two main hypotheses for the purpose of clarifying the relationship of influence and For the correlation between research variables, the questionnaire was used as the main tool for collecting and analyzing data. The answers of the research sample were analyzed which included (104) respondents representing the research sample exclusively and comprehensively. Interviews were used as well as field observations through the field presence of the researcher. The statistical program (SPSS_V.20) was used with the adoption of a set of statistical methods such as (mean, percentages, repetition, standard deviation, coefficient of variation, relative importance, Spearman correlation and simple linear regression equation). The research is based on the results obtained, including the lack of financial resources available to the colleges of the respondents to cover their expenses, as well as transcendent leadership directly affect the enhancement of university performance in the population of Baghdad University and its research colleges. This influence is increased and is exacerbated by behavior, vision, hope / faith, values, trends and spirituality.

The research seeks to identify the dimensions of creative thinking and its impact on the re-engineering of hotel service operations by analyzing the correlation and impact between research variables as well as comparing the research sample The importance of the research comes from the need to motivate managers the importance of creative thinking among workers in the researched hotels because it is an essential part in the re-engineering of hotel services. To achieve this a questionnaire was designed containing (33) items that include the independent research variables (creative thinking) and the accredited (re-engineering the hotel service) and distributed to a sample of (50) individuals represented by (Commissioner Director, Deputy Commissioner, Department Director, Division Director) of the workers Excellent class hotels in Baghdad and after analyzing the answers of the sample Several conclusions have been reached, the most important of which indicates the importance of creative thinking in re-engineering the hotel service to keep the hotel organization in keeping with its external environment, and in light of this research the managers working in hotel organizations recommend a comprehensive periodic review of the hotel's location in the local and global labor market by evaluating its activities and comparing it with the market requirements the work.

While the impact of fourth Industrial Revolution on the economy keeps accelerating, the signs of the fifth industrial revolution, whose key is innovation and creativity started to evolve. However, the challenge of achieving sustainable development and its goals remains faced by the global organizations; In this situation, Islamic banks are exposed to many challenges among which is the challenge of keeping themselves abreast of the latest developments in the modern technology which in turn is a tool for continuity and competition. On the flip side, to avoid the negative impact that these changes can have such as increased gap between financial innovations and the requirements of sustainable development. Islamic banks in their nature are considered more demanded to fulfill these requirements than their counterparts. Thus, this study comes as an attempt to adopt some guidelines on how to take advantage of the challenging financial innovation to address the challenging sustainability through introducing innovating sustainable finance products in Islamic banks. The study aims at illustrating the concept of financial innovation and sustainability, and to shed light on the importance of financial innovation to the Islamic finance industry. Also, the study examines the status quo of the Islamic banks in the State of Qatar by highlighting on their practices related to sustainability and products thereof. Finally, the study proposes some general guidelines for innovative and sustainable financing model. Descriptive method was used in the study with analytical method in some areas. The study concludes with a number of results and recommendations, among which are financial innovation is critically important within Islamic financial institutions, existence of a distinguished catalytic regulatory environment in Qatar to achieve the Sustainable Development Goals, more attention is needed to the development of Islamic finance products in line with the legal objectives which support sustainability requirements as well.

This study deals with the impact of leadership styles in its three main dimensions (democratic, autocratic, lenient) as an independent variable of the dimensions of functional combustion (emotional stress, inhumanity, personal achievement). The research sought to achieve a set of goals, the most prominent of which are: studying the reality of the researched organization to identify the leadership patterns used in its management and its impact on the phenomenon of functional combustion, Moreover, knowing the extent of support for these established patterns and their contribution to mitigating the phenomenon of functional combustion in the organization\'s environment, and testing the impact of these leadership patterns on the phenomenon of functional combustion. The research adopted an analytical and descriptive approach, and also identified a set of hypotheses that have been tested by the (spss) program .Through extracting the arithmetic mean, its rations, coefficient of variation and standard deviation, and knowing the amount of influence through calculating the calculated F, then a random sample consisting of (50) teaching and administrative staff were chosen from “Baghdad University College for Economic Sciences” out of (150) is the research community. The research reached a set of conclusions, the most important of which is that the total leadership patterns had a reasonable effect on the phenomenon of functional combustion of the researched organization. The research also presented a set of recommendations aimed at reducing the size of the problem studied.

The research problem lies in the fundamental questions that revolve around the role of each of the tools of promotion, namely advertising, personal sale, public relations, sales promotion and direct marketing in achieving leadership for business organizations. Research to know the role of promoting the service in the researched company and whether the promotion of the service is qualified to lead the researched company to leadership, and for this purpose formulated research hypotheses of three hypotheses, the first hypothesis says that there is a significant impact relationship between promotion and entrepreneurship. The second hypotheses aimed to determine the role played by promotion in the researched company to achieve uniqueness and excellence over its competitors, while the third main hypothesis was that (There is an impact of the dimensions of the promotion combined in entrepreneurship). To test the hypotheses of the research was applied research in the Iraqi Airways company, where the sample of the research (75) managers of senior and middle management leaders in the company. Data was collected using the questionnaire and personal observations by using (SPSS-v24) program and a set of statistical methods. One of the most important conclusions of the research is that the airline takes into account the promotion of the service to an acceptable degree, which enhances the possibility of promotion in making the company abler to achieve leadership and dominance and superiority over target markets. The conclusion of the research was a set of recommendations, most notably the importance of the attention of Iraqi Airways to develop and activate new and innovative means of promotion, as well as the use of technologies that are broader and more comprehensive to be able to reach the public.

The aim of this research is to measure and analyze the gap between the actual reality and the requirements of the environmental management system in the middle refineries company / refinery cycle according to ISO14001: 2015, as well as to measure the availability of a clean production strategy and test the relationship and impact between the availability of the requirements of the standard and a clean production strategy for the actual reality in the company.
The research problem was determined by the extent to which the requirements of the environmental management system are applied according to ISO14001: 2015 in the middle refineries company? To what extent are the required clean production strategies available in the company? What is the nature of the relationship and influence between them? In order to reach the scientific facts, the research used a case study approach which includes relying on checklist in collecting data and information on the items of ISO14001: 2015 and clean production strategy, in addition to personal interviews, observation, field coexistence and relying on documents and records related to research as a tool. Using a number of statistical methods represented by weighted mean and percentage of conformity to diagnose the gap between the application of the requirements of the environmental management system in accordance with the international standard ISO14001: 2015 and the strategy of clean production between The actual production for both, as well as utilizing simple linear regression coefficient, correlation coefficient and the coefficient of determination test (t) test (f) in order to test hypotheses and morale between the variables of the study and testing of (LSD) to determine the average differences between the two samples.
A number of results, the most important of which is that the researched company has a weakness in the application of ISO 14001 and the researchers noted that the reason for this is due to the lack of financial allocations and limited qualified human resources in the field of application of the standard and also a weakness in the company's knowledge of applying a clean production strategy. In addition, the company does not have any clean environmental strategies. And a number of recommendations, the most important of which is that the senior management of the company must work to provide the financial allocations necessary to implement the ISO14001 standard and focus on qualifying human resources to be able to apply the environmental management system according to the requirements of the standard and the company should also study the clean production strategy because of its great importance in Improve the environmental reality of the company.

The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as a main tool for data collection research which included (31) items distributed on (50) employee in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company in reducing the alienation that staff are feeling at work, because that the possibilities and capacities of staff are not being properly exploited in General Motors Company, which increases their feeling Isolation and alienation at work. Important recommendations were of interest of the company's management in terms of employees They feel bored in their performance, by reducing the routine. and encourage them to work collectively, and assign them to work that makes them feel important in the company, this role can limit the phenomenon of social isolation for employees in the work.

The aim of the research is to identify the availability of the dimensions of the research variables represented by organizational symmetry and the quality of work life at the University of Information and Communications Technology, which is one of the formations of the Ministry of Higher Education and Scientific Research in Baghdad, in addition to knowing the relationship and influence between them. The research relied on the descriptive analytical approach based on peer description. The research was analyzed and the research sample consisted of (148) individuals, the sample was chosen using the comprehensive inventory method, data was obtained by relying on the questionnaire which was prepared from ready-made measures from foreign studies and was subjected to tests of honesty and persistence then presented to a group of scientific constituents. A number of statistical tools were used for statistical analysis (Simple linearity, Pearson correlation coefficient, simple linear regression), Also relying on the statistics program (SPSS. V.25) to test the validity of the hypotheses. The research reached several conclusions, including the level of organizational symmetry and the quality of work life in the research organization was high for the two variables and that there is a strong impact after loyalty, which is one of the dimensions of organizational symmetry in the quality of work life, the enhancement of organizational symmetry among the employees of the researched university will contribute to enhancing work conditions and improving opportunities for career growth in addition to social integration and leading to improving the quality of work life, and the research recommended a number of recommendations that benefit a community. The most important study: Developing the quality of work life in the researched university through the continuous pursuit of creating a general culture that believes in proposals and ideas New to workers. The originality of the current research lies in linking the two variables of organizational symmetry and quality of life work. The researcher only knows that it is the first local study that attempted to link these two vital variables.
Type of research: research paper.

The subject of the research seeks to indicate the level of influence of emotional intelligence in the empowerment of workers in the Ministry of Industry and Minerals General Company for Food Products. The research problem is illustrated by knowing all of the following:
1. The level of the relationship between emotional intelligence in promoting the empowerment of employees of the Ministry of Industry and Minerals.
2. The impact of emotional intelligence on the empowerment of workers in the ministry.
3. Recognize the interest of the management of the Ministry of Industry and Minerals in emotional intelligence and the empowerment of workers and its variables?
To achieve the goal of the research, a sample of individuals working in the administrative levels was surveyed from the directors and officials of the people in the ministry. The number of respondents was (57) employees. The research adopted the descriptive analytical method and the questionnaire was used as a data collection tool based on the statistical analysis program. The research reached a number of conclusions, the nature of the relationship and influence between the variables of the research was the most important and the existence of a direct correlation between the emotional intelligence and the empowerment of workers as well as the existence of the relationship of moral influence between the variables. The research concluded a set of recommendations to the relevant authorities, including the possession of administrative leaders in the Ministry of the researched skills of emotional intelligence and use in appropriate situations and this enhances the requirements for the empowerment of employees and their use of those skills in a timely manner.

Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that requires the time-series of the dependent variable to remain At the first difference, as the estimate results showed that the foreign reserve as a macroeconomic indicator was affected by the rise in internal debt, especially for the years (2014-2017), after the government went to the sources of internal debt to finance the budget deficit, as the contribution of the domestic debt to the GDP reached 49% in 2017 in addition to The contribution of non-bank financial institutions to the internal lending process after it was controlled by banks until the year 2010. The research found that the total banking capital (index of the banking sector) was adversely affected by the internal and external debt in the short term and their influence on it in the long term has weakened due to the high capital adequacy attributable to the modest employment of banks resources, and the results of the estimate reached the impact of the volume of stock trading (the financial market index) Inversely to the increase in domestic debt in the short and long term due to the decrease in the number of registered shares and the failure of disclosure reports.

The research aims to introduce sustainable agricultural development and the possibility of its application in the Iraqi agricultural sector by setting a proposed plan by which to overcome obstacles and then advance the reality of the agricultural sector in Iraq and the fact that the process of achieving agricultural development in the Iraqi agricultural sector today has become more sophisticated and more distant than before. The study adopted the descriptive analytical approach based on the principles of economic theory to clarify the shortcomings in the process of harmony between the three main elements of sustainable agricultural development, which are the natural, social and manufactured.
Findings – The most important obstacles facing the agricultural sector in Iraq were identified, a plan was also developed to overcome these obstacles and achieve sustainable agricultural development in Iraq, and that is by applying modern agricultural technology.
Practical implications – Review the reality of the agricultural sector, supported by official data on the volume of production and productivity and other important indicators, as well as a practical plan based on the introduction of advanced technology in agriculture.
Originality/value – The study is unique in offering sustainable agricultural development by linking its three main components, which are the natural, social and manufactured environment, explaining the process of interdependence and overlap between these elements and its positive impact on the reality of the agricultural sector in particular and the national economy in general.

The researcher highlighted the general budget in Iraq for the period (2003-2018) facing the challenges of administrative and financial corruption, in addition to the fluctuations in oil prices, the repercussions and many problems suffered and will suffer the Iraqi government in the process of preparing the general budget of the state and weak contribution of the agricultural and industrial sectors and other economic sectors and neglect altogether, oil has become the main supplier in funding Iraq's budget after 2003, and the impact on the unemployment rates in Iraq, which recorded fluctuating rates and then increased during the period (2012-2018) to achieve this, an inductive method was adopted, using theoretical and descriptive analysis.
The decline in oil prices globally has a negative impact on the economy of Iraq after falling to the lowest levels to record the price of a barrel low levels, causing a crisis in the sources of funding for the country, forcing Iraq to resort to the policy of austerity between 2014-2018, Has not been officially approved in the country and continued austerity crisis for the year (2019), and its impact on the simple Iraqi citizen and take a series of austerity measures, including the suspension of appointments in the state departments and scholarships and foreign development courses for state employees due to lack of revenues and budget deficit pay the government. The resort to borrowing from the International Monetary Fund and the World Bank and other countries and economic conditions unfair made the economy of Iraq to the domination of foreign countries and the offer of foreign debt in the long term led to the growing economic problems, including the problem of unemployment through the pressure of expenses with the aggravation of manifestations of economic corruption in all forms in all circles the state and not to benefit from the revenues achieved for the financial budgets of previous years. The researcher proposes to prepare a stable financial budget that guarantees the sovereignty of Iraq through the need to combat corruption and activate non-oil sources in financing the public budget, develop and support other economic sectors, reform the tax system and the role of foreign investment in Iraq on economic terms to achieve public benefit.

In the analysis of multiple linear regression, the problem of multi-collinearity and auto-correlation drew the attention of many researchers and given the appearance of these two problems together and their bad effect on the estimation, some of the researchers found new methods to address these two problems together at the same time. In this research a comparison for the performance of the Principal Components Two Parameter estimator (PCTP) and The (r-k) class estimator and the r-(k,d) class estimator by conducting a simulation study and through the results and under the mean square error (MSE) criterion to find the best way to address the two problems together. The results showed that the r-(k,d) class estimator is the best estimator.

Segmented regression consists of several sections separated by different points of membership, showing the heterogeneity arising from the process of separating the segments within the research sample. This research is concerned with estimating the location of the change point between segments and estimating model parameters, and proposing a robust estimation method and compare it with some other methods that used in the segmented regression. One of the traditional methods (Muggeo method) has been used to find the maximum likelihood estimator in an iterative approach for the model and the change point as well. Moreover, robust estimation method (IRW method) has used which depends on the use of the robust M-estimator technique in segmentation idea and using the Tukey weight function. The research’s contribution lies in the suggestion to use the S-estimator technique and using the Tukey weight function, to obtain a robust method against cases of violation of the normal distribution condition for random errors or the effect of outliers, and this method will be called IRWs. The mentioned methods have been applied to a real data set related to the bed-load of Tigris River/ Baghdad city as a response variable and the amount of water discharge as an explanatory variable. The results of the comparison showed the superiority of the proposed method.

Brainstorming is one of the fundamental and necessary concepts for practicing the auditing profession, as auditing standards encouraged the implementation of brainstorming sessions to reach reasonable assurance about the validity of the evidence and information obtained by the auditor to detect fraud, as the implementation of brainstorming sessions and the practice of professional suspicion during the audit process lead to increase the quality of auditing and thus raise the financial community's confidence in the auditing profession again after it was exposed to several crises that led to the financial community losing confidence in the auditing profession.
The research aims to explain the effect of brainstorming as a contemporary concept in discovering the risks of fraud, as well as its role in improving the quality of auditing in Iraqi audit firms and offices, through a questionnaire form distributed to a sample of auditors in Iraqi audit firms and offices, and the number of distributed forms has reached (112) form. The effect of the variables was explained through the use of statistical models using the least squares method and the linear regression model. After testing the research hypotheses a set of conclusions were reached, represented by the implementation of auditors in Iraqi companies and auditing offices for brainstorming sessions that contribute to improving the quality of audit by helping auditors accounts are to make better assessments of the risk of fraud, as auditors can start their assessments by looking at the signals of the fraud triangle hypothesis, and that using brainstorming sessions during audit planning increases the quality of the audit process by discovering the fundamental errors resulting from fraud or errors which lead to maintain the confidence of the financial community in the auditing profession, the research recommended that the legislative and regulatory bodies in Iraq should emphasize the importance of peace, Describe the mental and the need for auditors to practice brainstorming during planning and implementation of the audit process, which leads to an increase in the quality of the audit.
Type of research: research paper.

The study aims to indicate the role of the mechanisms and principles of corporate governance in the activation of social responsibility reports, and increase disclosure, to achieve sustainability, legitimacy and integrity of the business. Through the presentation of the conceptual framework for corporate governance and social responsibility, identify the key dimensions of social responsibility and the statement of the relationship between the mechanisms of governance and social responsibility reports in accordance with these dimensions. To prove the hypothesis research was selected a sample of listed companies in the Iraqi market for securities, The use of two methods for data analysis, The first is the analysis of the annual financial statements for the research sample to indicate the level of disclosure of social responsibility, The second method is the use of statistical analysis (SPSS) data questionnaire form which was distributed to the members of the research community sample, to indicate the level of understanding and awareness of the importance of the sample governance members and their role in activating social responsibility reports. In order to measure the impact of the mechanisms of corporate governance and social responsibility reports. The research found a number of important conclusions of the existence of a significant effect of the mechanism of the Board of Directors on the activation of social responsibility in the Iraqi economic units for the research sample. Despite the existence of the understanding and application of the mechanisms of governance in the research sample companies but does not rise to the degree of transparency in the disclosure of non-financial information for the absence of a separate law supports governance and social responsibility. The research found a number of recommendations, the most important of which the lack of independent law governance and social responsibility generates weakness in disclosure and transparency of the reports of social responsibility, leading to a delay in achieving the goals of sustainable development, So requires professional organizations to support the government and issuing a separate mandatory law in line with the principles of the OECD 2015, In harmony with the needs and expectations of the community. Duty implementation of all units in different sectors and the imposition of penal sanctions in the case of non-implementation.

The other recommendation to emphasize the responsibility of the Board of Directors in the implementation of the follow-up mechanisms of corporate governance Which is the framework and organizational structure of the practices of responsibility, And establishing a culture of responsibility within the company's strategy and relationships to ensure the transparency of the reports of social responsibility Which creates additional value for the company to accept its help in the community And excellence in local and international markets to achieve sustainable development.

The research aims to identify the importance of using analytical procedures in the detection of creative accounting practices. To achieve this goal, (100) questionnaires were prepared and distributed to the auditors in the Federal Financial Supervision Bureau and the authorized auditors' offices and practitioners of the auditing profession in Iraq. For the purpose of testing the research hypothesis and analyzing data, some appropriate statistical methods have been used and the use of the statistical program (SPSS) to analyze the data. The results of the research showed that the analytical procedures and tests applied by the auditor have a role in revealing and limiting creative accounting practices and methods, and that auditors use Analytical procedures at all stages of the audit. The most important recommendations reached are the need for auditors to pay attention to the implementation of the auditing process with all elements and components of the financial statements and to use analytical procedures to identify all possible creative accounting practices and methods applied. The need for the Federal Financial Supervision Bureau and the Association of Certified Public Accountants in Iraq to organize training courses for auditors the importance of using analytical procedures in auditing, and to follow developments in international accounting and auditing standards, creative accounting practices and ways to limit their effects.