journal of Economics And Administrative Sciences

Abstract
The research aims to design an electronic program that allows users to assess the possibility of different practices for projects management professional according to the PMBOK methodology)) and using the requirements Data mentioned in the "knowledge and experience in project management Evaluation guide" issued by the professional Institute of project management According to the results of this program will be electronic The possible classification of project management in terms of both (proficiency_ perform tasks) as less than the desired level or within or above average in terms of best practices, and finally a number of recommendations to overcome the possible shortcomings. The most important is the need to enrich the service sector of government based on the proposed electronic programs to identify the shortcomings and overcome them as well as the use of standard processes according to the manual of knowledge (PMBOK) because it is comprehensive and covers all areas of knowledge management of the project, which may contribute to higher project success rate.

Abstract:
Purpose: Determining and identifying the relationships of smart strategic education systems and their potential effects on sustainable success in managing clouding electronic business networks according to a green, economic and environmental logic based on vigilance and awareness of the strategic mind.
Design: Designing a hypothetical model that reveals the role and investigating audit and cloud electronic governance according to a philosophy that highlights smart strategic learning processes, identifying its assumptions in cloud spaces, choosing its tools, what it costs to devise expert minds and strategic intelligence.
Methodology: Theoretical dilemma of the diagnosis the knowledge for smart strategic learning systems and sustainable success in managing cloud business networks. It was derived from the fields of strategic learning and electronic business, both thoroughly and deeply. There was a smart, selective review of the contributions of authors in both fields. It was supported by a group of contemporary works that questioned intellectual capital. A strategist, and scientist who have been subject to reading and analysis.
The Approach: focusing on investing strategic learning processes that are effective for change with a global horizon to re-invent the human resource minds and achieve added value in competitive electronic cloud environments. It focuses on the essence of the learning process, the principles, supportive processes, and changes in the basic directions of its systems, tools, and applications, to create a focused cloud strategy, implementation, application, and adaptation to a cloud environment. The entrance included a set of rules drawn from the experiences, sayings and dreams of expert institutions and leading minded consultants, cognition, thinking, intelligence and a will of power, it is an analytical documentary introduction to a hypothetical, integrated model of idea, analysis, design, philosophy and application.
Type of Research: The research has a qualitative approach that has adopted rooted theoretical mechanisms with ideas, concepts and content for a hypothetical model. It was subjected to a logical arrangement of building, interpretation, and expectation with learning and sustainability lenses in the light of cloud business spaces.
Determinants: Relaying on the mental capabilities of cognition, thinking and governing trends of smart strategic learning systems and the sustainability of the success of the awareness of cloud business networks. Validity of the content and reliability of the proven references provide accuracy, honesty, truthfulness, reading and extrapolation.
Practical impacts: Opening thinking of smart strategic learning systems to build strategic leadership capabilities. Functionalizing sustainability rules mechanisms to manage cloud business networks. Which are research, study, tools for measuring and evaluating the improvement in strategic performance.
Social Impacts: Achieving qualitative changes in commitment and strategic patience, and a strategic partnership, the proof of which is cooperation in investing the two fields in the language of intangible resources. The research contributes to the consolidation of its social structure with values, ethics, will, texture and culture.
Authenticity: Raising argumentative idea of logic and philosophy with rational lenses, experience, and alignment in order to integrate mechanisms and rules for sustainability and cognitive deep learning in cloud spaces.

Abstract:
The aim of this research is to study the extent of the impact of government funding decisions on the financial performance of the directorate of Diyala province. The research problem was based on the financial reality of the directorate, and the data were collected from the financial divisions, planning and follow-up, implementation, and engineers of the resident engineer departments. Demonstrate the impact of government funding decisions on financial performance. Using scientific methods in estimating their financial needs through the annual estimated budget. The use of financial analysis to assess the performance of the Directorate, for the purpose of assessing the financial situation of the Directorate of research. The research adopted financial analysis tools, a set of financial ratios, through which the funding decisions taken by the Directorate of Research will be evaluated, and during the five years between (2014-2018). The research also relied on statistical methods such as Pearson correlation coefficient, T-test and simple linear regression. The research concludes with a number of results, the most important of which are: the correlation and influence relationships between financing decisions and financial performance differed; some have a significant relationship, while others do not exist. Lack of government allocations. Weakness in revenue from service activity.

ABSTRACT
The research aims at determining the main reason for the deterioration of the services and determining the correct method of distributing the funds to the administrative and administrative units. The discrepancy between the size of the financial allocations and the municipal services was the main research problem. Therefore, the researcher identified the gaps in municipal services by the concerned departments and compared them with The percentage of funds obtained through the work of a checklist for each of the directorates concerned. The researcher studied the specific criteria for these services, which were approved by the Ministry of Construction, Housing, Municipalities and Public Works, and compared them with the percentage of services provided to the citizens, which were measured from the data obtained from those departments and determining the gap in each type of municipal services. While the study community is the Directorate of Diwaniyah Municipality and water and sewage administrations in the governorate The researcher used the method of comprehensive inventory of the research sample. The researcher relied on the data in these directorates for the purpose of collecting information and using the method of comparisons and extraction of gaps for analytical purposes, and the researcher reached a number of results, the most important of which is a large amount of money accompanied by mismanagement of this money, without services with a strategic dimension.

Abstract
The basic objective of the research is to study the quality of the water flow service in the Directorate of Karbala sewage and how to improve it after identifying the deviations of the processes and the final product and then providing the possible solutions in addressing the causes of the deviations and the associated quality gaps. A number of quality tools were used and applied to all data Stations with areas and activities related to the drainage of rain water, as the research community determines the stations of lifting rainwater in the Directorate of the streams of Karbala holy, and the station was chosen Western station to apply the non-random sampling method intended after meeting a number of. It is one of the largest and most important stations in the Directorate as it raises rainwater from the center of the city and surrounding areas, reflecting the validity of the selection of case study can be generalized results, and the process of processing data collected some of the tools provided by checklists and interviews and personal observation of a number of analysis methods Quantitative, including statistical, and graphical presentation during the period of research subject to analysis between the years (2017-2018), which was clear and easy to understand from the competent staff in the Directorate, the research has reached a set of conclusions can be summarized by the diagnosis of the main reasons and Nuclei causing the delay of rain water pull on the level of networks and stations of rainwater lift service, and then recommending the need to adopt the concept of quality and the use of their tools in the streams of Karbala Directorate and to proceed with the establishment of expansion projects on most of the pumping stations to increase the capacity of these stations.

Abstract
Nations are developed with education and knowledge that raise the status of society in its various segments, beyond that it leads to underdevelopment and deterioration in various sectors, whether economic, health, social, etc. If we considered the general name of The ministry of Education & Scientific Studies, then the second part seems to be not functioning, since scientific research has no material allocation and remains based on the material potential of the university professor. As for the first half of the topic, the reality of the situation reveals problems related to the Holy Trinity of Education which is (Professor - Student - the scientific method) where universities suffer at the present time from this problem, and the situation became worse with the appearance of private universities that operate according to their own agendas.
Therefore, this research has been prepared to build an educational system free of scientific corruption (applied study in a sample of colleges of higher education in Iraq within the framework of the government program and the directions of the Supreme Council against Corruption). The researchers followed two methods, the first of which was devoted to presenting the intellectual framework of the study through the use of research and studies related to the subject of the research, while the second dealt with the applied side, which was implemented by preparing a two-part questionnaire, the first part represents information about people from the staff and teaching staff, this part consists of three axes: (Trinity University Education / Program The government program and the orientations of the Supreme Council for Combating Corruption, Postgraduate Studies), A random sample consisting of (63) singles distributed on the headquarters of the Ministry of Higher Education and Scientific Research by (15) questionnaires and Baghdad University / Jadriya by (15) questionnaires and the universities of Kufa and the Middle Euphrates by (18) questionnaires and finally the University of Karbala by (15) questionnaires, and in light of that Data were collected and analyzed and hypotheses tested using the statistical software (spss).
The researchers reached a number of conclusions, the most prominent of which is that the triad of higher education (professor-student-curriculum) is still below the level of ambition.
The researchers also presented a set of recommendations, the most important of which is the importance given to the essence of the educational process and thus the Trinity known (Professor-student-curriculum) as a basic step in order to stand up to scientific corruption in all its forms.

Abstract
The aim of this research is to demonstrate the impact of credit risk on the banks of the study sample on the granting of loans and credit facilities, and try to reduce the size of credit risk to banks as a result of granting loans and credit facilities, credit risk is the oldest form of risk in financial markets. Every financial institution takes a degree of risk when it gives loans and credit facilities to companies and customers, It is exposed to financial losses when some borrowers fail to repay their loans as agreed, and at the same time credit facilities are the most profitable operations of the bank as it is the most profitable banking operations than other operations, so it represents the research community of private banks listed in the Iraq Stock Exchange, The research sample consisted of 14 banks (Shareholding company) selected from 37 banks listed on the Iraq Stock Exchange, Stretched the duration of the research during the years (2012-2017), A set of indicators and financial methods were used to measure research variables, As well as relying on the method of tablet data (Panel data) in the analysis of the relationship between variables and test hypotheses research, The study concluded that there was no statistically significant effect of credit risk indicators on credit facilities.

Abstract:
The research aims at introducing the principles of six sigma and if it had any effect of the dimensions of six sigma to improve the performance of the dentists and the availability of an appropriate environment in the center Specialist respondent to the application of six sigma principles and how to adopt Specialized Center under the dimensions of the six sigma and if there informed enough with the management methodology six sigma, and if you can adopt six sigma as one of the entrances to reduce medical errors. So Search creating six sigma five dimensions and are (the commitment and support of senior management, the focus on the patient, continuous improvement, training and civil, and infrastructure) as a variable interpretative, and improved performance as a variable-response, so it was determined Specialist Dental Center in Al-baladiat a society for the study, and for the results to be objective and reflect the reality of the quality of medical service and more accurate researcher used random sampling method and distributed a questionnaire research on a sample of 60 dentist, and based on the measurement of research, diagnosis and testing of the link and influence, including relationships variables, research found a set of conclusions recall of which there are difficulties in applying six sigma in practice because of limited financial resources and technological and potential, that the selection of competent people and to improve their abilities and give them adequate opportunity to prove their merit and value their role is a critical factor in the selection of dentists qualified competent, and the need for the administration to provide support and communication with the medical staffs in order to improve their performance so as to contribute to the improvement of the service provided to the patient and that there is a positive and significant correlation between the focus on the patient and improve the performance of dentists in the respondent center which contributes to the provision of health service quality level of the relationship as more focus on providing ways to satisfy the patient's increased was an indication of the high level of performance.
The research came out with a set of recommendations, the most important of which is the rapid response to the requirements of patients, as providing a health service free of defects is the primary goal of the Six Sigma methodology, and through it we achieve the satisfaction of patients with the provided health service and the definition of the importance of improving the performance of medical staff in general and dentists in particular and the continuous quest to spread Six Sigma culture and establishing ethics in support of the outstanding performance of dentists, with a view to identifying ways and methods that develop these skills and help in improving performance in health organizations. Solving the problem (not just fixing) by removing the root cause of that problem, taking advantage of the good talents of dentists and their development and focusing on strengths and realizing that it is not possible to eliminate all aspects of shortcomings and weaknesses only through focusing on improving the performance of workers and addressing weaknesses in performance.

Abstract
The education sector suffers from many problems, including the scarcity of schools that can absorb the increasing number of students in light of the increasing population growth rate, as some regions suffer from a lack of opening of new schools or the expansion of existing schools to increase their capacity, so that attention is required. The research sought to identify the level of maturity of project management at the research site (Building Department in Al-Karkh I/ Ministry of Education) Being responsible for educational projects and their implementation and to know that, the ten areas of the knowledge guide to project management PMBOK have been adopted according to the PM3 model (one of the models of maturity of project management), because of the importance of projects provided by the department of school buildings, especially in the field of education, and that the implementation of projects at a high level of maturity, provides a benefit to a wide range of citizens, the research aims to determine the maturity level of each project department at the site of the research and to find out the most influential reasons and find the necessary solutions to address the decline in the level of maturity of project management. Adopted in this research the method of case study being the most appropriate to achieve the objectives of the research as well as the advantages of this approach of combining more than one method in one, the list of examination was used to determine the level of maturity of the administration and then determine the causes of it according to the scheme of cause and effect and address the causes through the scheme of the impact of the solution, and has The research reached a number of conclusions, the most important of which was the weakness of the departments for advance planning, such as the lack of a special number of divisions in the administration of the project, and a very high neglect of the department for human resources management, the required skills for the project are not identified, and no individual skills are adopted to enhance performance, and accordingly the research suggests using comprehensive quality tools to diagnose the causes of low maturity of project management and treatment in educational and educational institutions to reduce time, effort, cost and ease Application, and training in the organization the site of research on the use and practice of these tools by individuals.

Abstract
This research aims at the possibility of rationalizing business organizations according to the strategic planning directions which have been developed to deal with many problems faced by business organizations, including the General Company for Automobile and Machinery Trade which was chosen as a research society, and several research problems were diagnosed, including an increase in the numbers of employees who constitute hidden unemployment, lack of work in the system of job specialization, and the organizational structure which is the non-application of the company to a modern administrative model. The importance of the research is that the company being investigated is a pioneer in its field of work and seeks to achieve customer satisfaction. In order to achieve the objectives of this research, a questionnaire was designed for a deliberate sample of department managers, their assistants, and people’s directors. They numbered (55) individuals, and the five-step scale (Likert) was adopted, and the results were shown based on the SPSS system and the use of statistical tools, mainly the arithmetical mean, the standard deviation, the spearman correlation coefficient, and the results of the research proved the validity of the hypotheses which The theoretical side was based on some studies and research that refer to the concept, objectives and characteristics of strategic planning and organizational agility, as well as personal interviews conducted by the researcher to enhance the research. The statistical tools used have produced a number of conclusions Concerned with the lack of rapid response to environmental changes and selection of cadres of the job in the company randomly is thoughtful and is not suitable for the movement of the environment, as well as identified recommendations, including senior management support on the preparation of studies on competitors and the need to promote their abilities and work according to overall quality management requirements.

ABSTRACT:
The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous studies, which were carried out a series of tests to ensure their validity and ability to examine the opinions of the research sample. Descriptive statistical methods (arithmetic media, standard deviations, coefficient of variation and relative importance) were used to describe and diagnose research variables Pearson correlation was also used to test correlations and (F, R2, β, a) in the hypothesis test. The most important findings of the study that there is an impact of the dimensions of empowerment strategies on organizational innovation, that the model of the study stressed the existence of a correlation and influence between the research variables.

Abstract
The research aims to investigate the relationship and impact of e-governance as an independent variable in achieving creative performance as a dependent variable .These variables have been studied in the Directorate of Passports Affairs, and seek to come up with a set of recommendations that help in promoting e-governance in the researched organization, and the researcher adopted the descriptive analytical approach, included The sample (122) of the total (194) individuals distributed in several administrative levels (officers, associates, and administrative staff). By adopting the questionnaire, which included (49) paragraphs as a main tool for the collection of data and information, as well as personal interviews and field observations as a tool to collect them, and for the processing of data and information, the research adopted the program (SPSS V., 24 & AMOS V., 24), the main conclusions The hypotheses have been demonstrated by the importance of the Directorate of Passport Affairs for its creative performance due to its interest in e-governance, especially through possessing the capabilities and human resources, and supporting it in monitoring and evaluation tools, adherence to standards and applications, and managing its financial resources and technology infrastructure.

Abstract
The research aims to identify the reality of the management strategy followed in the treat treatment of solid waste in the city of Baquba, and what strategies are used to treat solid waste, and the extent of the application of these strategies, through personal interviews with leading cadres in the Directorate of Baquba Municipality, their assistants and heads of departments, they numbered (55) Individuals. The descriptive method was adopted through a questionnaire prepared to measure the extent of the implementation of the strategy of solid waste management in the city of Baquba and using statistical tools including (arithmetic mean, standard deviation, relative importance, the gap). The research reached a number of conclusions, the most important of which is the failure of the Baquba Municipality to implement any strategy of solid waste treatment strategies. Based on the findings of the research, a set of recommendations that can be relied upon and benefited in improving the environmental situation in the city of Baquba, the most important of which is to seek to increase the experience and efficiency of employees working in the field of solid waste, and the need to implement a recycling strategy for materials in Solid waste, as it is a clean and easy process and provides a good financial return to the municipality with the need to educate citizens of the importance of cooperation with the municipality in the implementation of the strategy of solid waste treatment and preservation of the environment and make the city of Baquba clean and beautiful and healthy environment.

Abstract
The present study aims at identifying the effect of organizational pressure with its aspects (management, work team, nature and conditions of work, external environment) on job performance in all its dimensions (commitment and effort made, capabilities and the rapidity of performance, motivation and job satisfaction, work environment) for the university teacher at the Faculty of Economics, Commercial and Management Sciences at the University of Djelfa, Algeria.
In this research, the descriptive analytical approach is used. Data was collected through the distribution of a questionnaire to a sample that included 130 permanent teachers before being analyzed using the (SPSS) statistical program. A set of statistical methods has been adopted such as the arithmetic mean, the standard deviation, Pearson correlation coefficient, analysis of variance single ANOVA, and T test.
The research reached a number of results, including:
• a strong correlation DOES exist between organizational pressures and the job performance of the university teacher at the above-mentioned faculty.
• an effect relationship could be seen between the aspects of organizational pressure (management, the work team, nature and conditions of work, the external environment) and the job performance of the university teacher at the above-mentioned faculty.

Abstract
Purpose: The research aims to determine the relationship between E-Learning and Total Quality Management (TQM) in Educational institutions in Nineveh Governorate's.
Methodology / Design: The researchers distributed (30) questionnaires to employees (teachers and administrators) of Nineveh Governorate education who represent the community of the research sample, as they were analyzed using the SPSS V.20
The importance of research: The importance of the research in the fact that it focuses on one of the educational methods represented in integrating the traditional method and relying on modern technologies using computers and the Internet in the field of education to improve the reality of education in Iraq in general and the Nineveh Governorate in particular.
Theoretical conclusions: This study has reached a number of conclusions, most important of which are that e-learning has many advantages, such as shortening time and effort, providing a diverse learning environment, alternatives and options, encouraging self-education and the possibility of education outside educational institutions without commitment to time and space.
Practical results: The results showed a correlation and significant effect between E-learning and total quality management.

Abstract
Financial inclusion refers to the access of financial services at low cost and high-quality from the formal financial sector to all segments of society, especially marginalized groups, and then use and benefit from them. Financial inclusion is also associated with banking stability, as well as with financial integrity and financial protection for the consumer, therefore, it achieves a number of objectives, the most important of which is to support and enhance banking stability. This is what made it attract the attention of many countries and central banks in recently.
The study aims to show the impact of financial inclusion indicators on banking stability in a sample consisting of 32 private banks in the Iraqi banking sector for the period from the first half of 2016 to the second half of 2018, according to the hypothesis of the study, which went on to have a positive impact of financial inclusion indicators on Bank stability index, as the study was based on the data of the payments department of the Central Bank of Iraq as well as periodic reports of the sample banks. Using Panel Data Dynamic, specifically the generalized method of moments -GMM, the results did not fully accept the hypothesis, and some indicators of financial inclusion such as the number of bank branches and the size of deposits negative affect on banking stability. In addition, the impact of money credit and the number of bank accounts for corporate on the stability index is not established, except of the number of bank accounts for individuals, the results of the estimate showed significant positive effect.

Abstract
The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loans), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank, and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and their adherence to the instructions and standards of the Central Bank. Are these indicators result from optimal policies of these banks, are they confused policies, or are they as a result of the situation of the prevailing local economy. Thus, bank's liquidity is deemed as the backbone of the bank's work, in fact, bank's work depends on it, since it Reflected the status of solvency, sustainability and continuity, Consequently, this importance led us to choose the subject of the study.
For the purpose of identifying this problem and try to find solutions for it, this study aimed to identify the possibility of investing banking liquidity in order to enhance the solvency of commercial banks. This study was conducted on a sample of Iraqi commercial banks, included three banks, of which two private banks and a government bank, and for the period from 2011 to 2017, in order to identify the nature of investment and credit policies of these banks and analyze their strengths and weaknesses, as well as their roles in enhancing their solvency. The study relies on the combination of inductive and deductive approaches. In addition, the study depends on descriptive analytical approach in analyzing the taken data and information of the governmental and private banks from the official bodies, Central Bank of Iraq and the Iraqi Stock Exchange. At the end of the study, the researcher has reached a number of conclusions, and this includes that the public and privet commercial banks suffer from limited credit and investment activity, which caused a high liquidity and liquid assets at the expense of other assets at banks, Naturally, this means accumulation of non-income liquid funds which significant have an impact on its solvency, and formed a "phantom financial solvency" , This result reflects the fear of these banks to Employ their liquidity in fields of investment and credit, Involves some type of risk.

Abstract :
This research aims to focus on the reality of the imbalance of the balance of trade structure in order to improve it, and determine the size of the imbalance as a result of dependence on one commodity, namely crude oil in the structure of exports versus the diversity of the structure of imports of various goods and goods.
In order to achieve that goal, a deductive approach was adopted, which included a shift from general theory data to special applications.
We have reached through the research to a number of conclusions, most notably the effectiveness of public spending in correcting the imbalance of the balance of trade structure during the study period, despite the increase in trends, and this is due to the predominance of consumer spending on investment spending and the almost complete cessation of the productive apparatus.
Based on this, the research Recommend a necessity restructuring public spending by increasing investment spending allocations in parallel with current spending, thereby reducing the disparity between them.

Abstract
The Iraqi budget before 2003 suffers from the actual deficit problem due to the decrease in the amount of oil exports and the decrease in state revenues, but after 2003 and after the improvement of the financial situation of the country (increased state revenues) due to the lifting of the blockade on Iraq and the increase in the quantities of oil exported, the problem that the public budget suffers from is the deficit Planned from (2004-2018). Because of the dependence on oil revenues, it was noticed that in the case of increased oil prices, the state’s revenues increase, so the waste and spending in spending increases as happened in 2011 and 2012, and in the case of low oil prices, the state shrinks its expenditures, as happened in 2014 and increased The costs of the war against ISIS The state pursued austerity policy. Iraq also suffers in preparing the state’s general budget by relying on the traditional budget (budget for items), which has become inconsistent with the size of developments in spending and increasing current expenditures and weak investment expenditures. Therefore, the type of budget adopted by the country in preparing the public budget must change in order to improve the situation Country economic. In order to assist officials in preparing the general budget, through the relationship between the actual budget and the estimated budget, the actual and estimated expenditures were analyzed and the comparison between the actual and the planned based on the allocative efficiency indicators for the purpose of diagnosing deviations and addressing them by relying on laws in making estimates that are based on accurate scientific foundations.

Abstract
The responsibility of the Central Bank through the implementation of its monetary policy to maintain the integrity and stability of the financial system and the economic system, because any shock, whether internal or external, may endanger the financial system and instability, so the research sheds light on the effectiveness of monetary policy in maintaining financial stability, The most important conclusion is that there is an increase in capital, which gives banks the possibility to face the risks to which they are exposed, as well as a rise in the total bad debts, which weakens its financial position, which constitutes a decline in the financial stability of these banks.

Abstract
Manufacturing industries are at the beginning of the thinking of those who put economic policies in developed countries and also more in developing countries, where manufacturing is the engine of industrial and economic development through its performance and its effective role in the formation of GDP, as well as the great advantages that characterize this sector and affect Largely on sustainable development, as well as its importance in its influential role in protecting national industry through increased exports and reduced imports.
Iraq is one of the countries that rely on its oil economy to rely entirely on the provision of needs and requirements of the state, and this indicates the seriousness of the economic situation not only for Iraq, but for all countries that have become dependent on oil in the preparation of its programs and plans in light of the sharp decline in oil prices, As a result of political and economic reasons, and the lack of exploitation of the financial abundance achieved by the excessive rise in oil prices in recent years.
The importance of the research comes from the importance of the subject of manufacturing industries in Iraq, as well as in trying to find a way to reduce the rent economy, which depends heavily on the state. The research presented a set of conclusions, the most important of which was that the contributions of manufacturing indicators in the development of the Iraqi economy were not at the required level in all the years between 2003 and 2014, Which is why Iraq is the least developed in the world. The research also recommended that the local, Arab and foreign sectors should be encouraged to invest in Iraq, especially in industrial projects, by adopting new policies for promotion and investment.

Abstract:
This article aims to estimate the partial linear model by using two methods, which are the Wavelet and Kernel Smoothers. Simulation experiments are used to study the small sample behavior depending on different functions, sample sizes and variances. Results explained that the wavelet smoother is the best depending on the mean average squares error criterion for all cases that used.

Abstract :
The problem of Bi -level programming is to reduce or maximize the function of the target by having another target function within the constraints. This problem has received a great deal of attention in the programming community due to the proliferation of applications and the use of evolutionary algorithms in addressing this kind of problems. Two non-linear bi-level programming methods are used in this paper. The goal is to achieve the optimal solution through the simulation method using Monte Carlo method using different small and large sample sizes. The research reached the Branch Bound algorithm was preferred in solving the problem of non-linear two-level programming this is because the results were better.

Abstracts:
The purpose of this paper is applying the robustness in Linear programming(LP) to get rid of uncertainty problem in constraint parameters, and find the robust optimal solution, to maximize the profits of the general productive company of vegetable oils for the year 2019, through the modify on mathematical model of linear programming when some parameters of the model have uncertain values, and being processed it using robust counterpart of linear programming to get robust results from the random changes that happen in uncertain values of the problem, assuming these values belong to the uncertainty set, and selecting the values that cause the worst results and to depend build a robust linear model on it ,and then comparing between robust optimal results with usual optimal results.
In this paper has been reached to the most important results, it is possible that a simple neglecting of uncertainty in the parameters values causes decrease in profits, so in case increase the percentage of impurities in raw materials to the maximum of their expected cases, caused a decrease in the concentration of active substance needed to production planned amount, that make decreases production and therefore reducing of revenue the value of (67,883,826.8281) IQD per year from the expected profit, as that total of expected profit is (537,921,100) IQD, and when this value decreases because the values change randomly, the profits are (470,037,273.172) IQD in the worst expected cases. While when robust model was applied, the total profit was (476,269,200) IQD. In contrast ensures that this value is not decreases at any random change to the value was happened, because the robust model was built in its worst-case expected. Also it is possible guarantee that any violation of the constraint was avoided in the event of random variations that obtain in uncertainty parameter value when applying robust style.

Abstract:
In this paper, the process of comparison between the tree regression model and the negative binomial regression. As these models included two types of statistical methods represented by the first type "nonparameter statistic" which is the tree regression that aims to divide the data set into subgroups, and the second type is the "parameter statistic" of negative binomial regression, which is usually used when dealing with medical data, especially when dealing with large sample sizes. Comparison of these methods according to the average mean squares error (MSE) and using the simulation of the experiment and taking different sample sizes where the results of simulation showed that the tree regression is best when the value of variance is large (5) and for all sample sizes model negative binomial regression when variance values (0.01, 0.5, 1) for all sample sizes, this method is superior to tree regression only when we take medium sample sizes.

Abstract :
The adoption of many mathematical concepts contribute to the construction of models of sports and population can be interpreted to explain the movement and growth of the population lead to proper planning to manage the requirements of the population and meet their needs of providing education or providing medical services, health and others. In this study, the number of births in the Governorate of Basrah for the period (1998-2050) is estimated to be based on the assumption that the population of the visually impaired is a stable society. If the rate of growth is (0.0492), some demographic indicators are important for maintaining the average age of women at pregnancy (27.817). Each woman will give birth (3.74) female birth during her reproductive life. And the total fertility rate in the province (3.738795), in addition to proving that the population of the visually impaired population is increasing.

Abstract:
This research aims to address the most recent international standard in the field of insurance contracts, the International Financial Reporting Standard (IFRS17) and the theoretical framework of the standard in addition to the most important characteristics of the standard (IFRS17), as well as to identify the paragraphs of the modern standard, with the challenges its application in general and the use of the approach (inputs - operations - outputs) to present the challenges of its application in the Iraqi environment and specifically in the environment of Iraqi insurance sector companies (government), the research is based on the main premise that the identification of the requirements for the application of the International Financial Reporting Standard in the insurance companies. The practical aspect was to identify the most important requirements that represent the pillars that help the Iraqi insurance sector companies to adopt the standard and apply it in their companies. The sample was represented by the Iraqi (governmental) insurance companies, the national and Iraqi insurance companies as well as the Iraqi reinsurance company. The researchers reached a number of conclusions, perhaps the most notable: that there is a weakness in the adoption of international standards for financial reporting in the Iraqi environment as well as the absence of a mechanism to move towards the application of the standard (IFRS17), and the researchers recommended a number of recommendations, the most important of which: Iraqi study of the application of IFRS requirements (IFRS17) which will contribute to overcoming the challenges applied locally in the Iraqi environment

Abstract
The influence of culture on accounting systems and practices, including financial reports and accounting information through the values identified by Gray and derived from social cultural values, and the four accounting values were derived from general accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values in improving financial performance through attention to the values of accounting culture, this research aims to demonstrate the role of accounting culture values in maximizing financial performance for a sample of Iraqi banks (75) questionnaires were distributed to a sample of managers, members of the board of directors, and workers in the Iraqi banking sector under investigation, of which (72) were valid for measurement, as three private banks were selected (International Islamic Bank, Iraqi Commercial Bank, Gulf Commercial Bank), and a test was conducted The hypotheses of the study using a set of statistical methods by relying on the statistical package program (SPSS), and the research concluded that the values of cultural accounting have a role in maximizing financial performance in banking institutions, and the research recommends the need to deepen the values of accounting culture through publications and small brochures to demonstrate their importance For cadres in banks and for its positive results, especially financial aspects (financial performance) in order to establish the values of the accounting culture they have for practicing at work.