journal of Economics And Administrative Sciences

Abstract: -
The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability, since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The financial period from (2011 to 2015) before the merger and (2016 and 2017) after the merger, in addition to the method of personal observation and interview, the researcher relied on the analytical method and based on some statistical tools such as the Wilcoxon test of significance (0.05) as well as the arithmetic averages. The presence of significant differences in the rate of return on a Assets of companies (General Company for Electronic Systems, General Company for Design and Execution of Projects, General Company for Steel Industries and General Company for Electrical and Electronic Industries), which are symbolized (G1, G3, G4, G5) respectively, excluding the two companies (General Company for Food Industries and General Company for Mining Industries) which (G2, G6) respectively there were significant differences due to the improvement in net sales of companies after the merger and the good utilization of the assets. The absence of significant differences in the rate of return on the right of ownership of all companies sample research except the General Company for Food Industries G6 It was found that the merger has a positive impact on its financial performance, especially through improvement in net sales than it is before the merger, and therefore the researcher recommends the need to search for ways that lead To increase the net profit and reduce operating expenses and good utilization of assets of the company with the need to balance between liquidity and profitability. As well as working to find ways to increase the market share, as well as the competent authorities to adjust the capital of companies to be to the extent commensurate with the moral value of these companies

Abstract
Because of the fierce competition between service organizations on the one hand and the increasing demands of customers on the other. Therefore, these organizations sought to distinguish their service by taking care of all aspects. One of these important aspects is the service encounter environment and its reflection on customer emotions, so we choose the current research to clarify the importance and impact on customer satisfaction, the problem of research is how the interest of Iraqi restaurants in the service encounter environment and how to care about its elements and whether this interest is sufficient to reflect the satisfaction of the customer. the goal of the current research was to clarify how much the application of the environment of meeting services in restaurants and to determine the degree of influence of the independent variable in the dependent. In order to reach this goal, three main hypotheses were formulated, the first one was (there is a significant correlation between the service encounter environment and customer satisfaction),The second was (there is a effect for the service encounter environment in customer satisfaction), While the third hypothesis was (there is an effect for the dimensions of the service encounter environment combined customer satisfaction , the research target was service sector, especially the Iraqi restaurant sector, the search community is the customers in the restaurants of the excellent grade, Sample search (346) customers, As for data collection, the questionnaire was used as a main tool, personal interviews and personal observation of the researcher in the field as secondary tools either the statistical program (SPSS_V.19) was used to analyze data, as well as the use of a set of statistical means such as arithmetic mean, standard deviation, coefficient of variation to analyze and describe Data, correlation coefficient Pearson to test correlation hypotheses, the equation of simple linear regression, and the equation of multiple linear regression to test the hypotheses of impact, and finally the research reached a set of conclusions, the Iraqi restaurants of the is interested in service encounter environment with some obstacles that have to be made up for, has recommended the promotion of research orientation and attention to service encounter environment because of its significant role in the interpretation of customer satisfaction.

Abstract
The research aims at demonstrating the role of the formulation of the green strategy in adopting the areas of the green strategy at the level of jobs in the municipal institutions in the province of Babylon, specifically the Directorate of the municipality of Hilla. The most important areas related to the green strategy were highlighted directly or indirectly, after the indicators of environmental damage emerged from the actions of companies and institutions. The research included a sample size of 222 individual of municipal institutions with different job titles and specializations between the technical and administrative and different levels of academic achievement within the institutions within the Ministry of Construction, Housing and Municipalities, Ministry of Planning as well as the provincial council of Babylon, which is related to the work of municipal institutions. Through the research tool, the questionnaire distributed to the research sample was homogeneous and harmonious and had high answers. The research concludes with important recommendations for the adoption of the Foundation as a green strategy, which included the focus on the formulation of green strategies and follow-up and the importance of the participation of the administration as well as the need to pay attention to the planning of green infrastructure and make it a strategic priority

Abstract
The aim of the study is to study the quality of services in a sample of the municipalities of Baghdad governorate and identify the deviations in their operations and provide solutions to address the causes of deviations. The research field aims at the same activity related to municipal services and their quality and analysis using some tools for continuous improvement to identify the authorities responsible for the delay and quality of services. In the future, the importance of research is shown by the use of these tools and their use and their application to the data of the directorates (sample of the study) to diagnose and treat problems, especially that they include statistical methods that are clear and easy to understand The method of the stratified sample was used to represent the research society to reach real results that represent the society more precisely. The research used a case study methodology to reach a comprehensive picture of the research community represented by the municipal administration of Baghdad governorate. Four samples were used for the first research. , The second was the Municipality Directorate of Abu Ghraib, the third was the municipality of Mahmudiyah, and the fourth was the Nahrawan Municipality Directorate. The researcher used a questionnaire to express the views of the research sample of (50) engineers and technicians from the directorates (sample of the study), representing more than 25% Data collected through the examination lists, records and documents, the survey form, and the workshops conducted during the period of research. The research reached a number of main and secondary reasons responsible for the delay and quality of municipal services in the research sample, (Sewage networks, drinking water plants, and conflicts with projects).

Abstract:
The technology in continues and quick development, that reflect in all parts our life and interred both scientific and practical fields. Marketing is one of them, a customer’s way to deal with choosing and demanding the product deferent from the traditional way. Some of the buying process is electronic now, therefore the current research is identifying the digital channels that entered the world of marketing and influenced the activities and types that fall under this name and how it affects in positioning strategy, which is how to install the product or brand in the mind of the customer and was dimensions (brand identity, brand personality, brand communication, brand awareness, brand image), The researcher took the basic problem of the change in the application of marketing operations using digital channels and how it reflected in the application of the steps of positioning, and the aim of the research was employ digital channels in the application of the strategy of positioning and study the relationship between variables and test according to the hypothesis “The digital marketing channels have a significant impact on positioning strategy”, the managers of the global smart card company in Iraq were chosen 203 manager of the research community and 86 of them were selected for a practical sample to test the hypothesis using the statistical methods of The means and standard deviation to measure the homogeneity of the answers on the questions asked and the simple linear regression to measure the degree of influence between the variables tested. The research found that there is a relationship of influence of digital channels in the application of the strategy of concentration, and the stronger impact on the identity of the brand while the character of the mark relationship weaker, and the researcher recommended to focus on strengthening the elements of the identity of the mark in promotional messages and also needs to strengthen the brand by adopting the principles of commitment and honesty By providing the customer with more honest information and commitment to the timing of service delivery to complete the subsequent steps and crystallize concentration in the mind of the target customer.

Abstract:
The research aimed to investigate the level of Organizational Cynicism and Job Engagement of Government Schools' teachers in Al Zubair district. To achieve this research was conducted on a random sample of (66) item. The statistical package for social sciences (SPSS) was used to analyze and examine the hypotheses. The researcher used many statistical methods to achieve the research objectives, such as simple, multi regression and the research results showed there is significant impact to teacher's in the schools of the research sample between Organizational cynicism and Job Engagement

Abstract:
This study identified intellectual and applied research in key variables (Strategic Control and Strategic Pitfalls) through internal dimensions then founded the (Federal Board of Supreme Audit) is the good area for analyzing the relationship and effect between variables by (125) questionnaire selected from (148) was distributed to the top and middle management as a seniors in controlling action. Appropriate methods, statistical tools and programs were used to enhance the basic outputs, represented as a set of Conclusions and recommendations from the reality control work with specificity of potential Pitfalls in the effectiveness impact by Strategic Control in other dimensions which Studied.

Abstract
This research aims to know the effect of job burnout in the worker’s performance. The researcher presented a theoretical basis for the job burnout and the workers performance. In order to achieve the objectives of the research, a hypothesis was drawn up that determines the nature of the relationship between the independent variable of job burnout and its dimensions (reduced personal accomplishment, depersonalization, Emotional Exhaustion) and variable dependent performance of workers dimensions (productivity, job satisfaction, organizational commitment, creativity), And to represent the volume of this community according to (de Morgan, D. Morgan) global; to represent difficulty at the level of significance (0.05), and up to (0.01), in order to identify the nature of the relationship between the variables adopted, the research sets main and sub-emanating hypotheses from them.
In order to test the hypotheses of the research, the research was carried out by the employees of the General Company for Vegetable Oil Industry for the purpose of obtaining the necessary information through a questionnaire prepared for this purpose distributed to the same number (130) individuals representing the middle and lower administrative levels in different sections and used a total Statistical methods such as relative frequency, arithmetical mean, standard deviation, and coefficient of variation for the measurement and analysis of the same research hypotheses and the simple correlation coefficient Pearson to measure correlation between the variables and (t-test) for his knowledge of the relationship of simple correlation and multiple regression analysis .
The research has reached a number of conclusions, the most important of which is that the presence of functional combustion in the company contributes to low levels of functional performance the existence of a strong correlation between the functional combustion and productivity, and it turned out that the variable sintering the emotions the strongest dimensions of the absence of any correlation between the effect and performance added to that provided The researcher 's group of recommendations was the most important reduction of the phenomenon of combustion functional and work on the development of preventive treatments benefit the company investigated

Abstract
The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total assets to measure the quality of assets, the ratio of expenses to profits to measure management efficiency, the ratio of net profit to income to measure profitability and the ratio of cash to deposits to measure liquidity and the proportion of interest income to its expenses to measure the sensitivity of market risks. The most important results of the research were that the bank obtained the third classification for its overall financial performance according to the results of the composite classification of the CAMELS model during the years of research, in addition to the weak management of the bank's assets.

Abstract
The research aims to identify the role played by the strategic mind of human resources managers in reducing the levels of strategic drift that can face the organization, as the problem of research to overlook the importance of this role in monitoring and follow-up all the changes that may face the organization during the implementation of its strategy, therefore highlights the importance Research in providing a set of solutions to the problems faced by the researched organization and as far as the research variables, the researchers have adopted the descriptive analytical approach in the applied side, as adopted the questionnaire as a main tool for data collection, which was prepared based on a number of ready measures after adapting them to the Iraqi environment, which was distributed to a sample of (52) of those who hold administrative positions in the General Company for Iraqi Cement, and after processing and analysis of data using a set of statistical tools, a set of results have been confirmed Therefore, it was concluded that the explanatory variable (the strategic mind of human resources managers) contributes to reduce the levels of the response variable through its components, and therefore recommended the need to activate the role played by the strategic mind. Beyond human resources in the strategic drift through the creation of all supplies to activate its role and to create the right environment to work.

Abstract
The aim of the research is to know the level of time management application and its impact on the performance of the job, a survey search in the general company for communication and information technology and provide recommendations that help employees to optimize the use of time and improve performance, which is an important element in controlling the various functions of the company. In order to achieve the objectives of the research, the questionnaire was based on two main variables and distributed to a random sample of (44) employees in the company out of (308) employees, thus the proportion of the sample (14%). After collecting the samples from the sample, there are (6) incomplete forms that have been retrieved because they are not valid for statistical analysis and to become the number of forms (44) form. Some statistical methods such as (arithmetic mean, standard deviation, and relative importance) were used to find out the perception of the sample individuals towards the research variables, and to test the validity of the hypotheses. The statistical program (spss ver.21), which is used in the correlation test and the effect between the main and sub-variables of the research, was used to test the validity of the hypotheses. And by adopting the simple linear regression coefficient used to test the effect of time management and its dimensions of (planning and organization) on the explanatory variable (performance of the functional work). Finally, the research concluded that the most important results were a strong correlation and influence between time management and job performance.

Abstract
The intensification of competition in the business environment has forced research organizations to develop marketing dynamics that help them to sense and conceptualize market opportunities and uncertainties. Then, the marketing capabilities of the organization are restructured and developed according to mechanisms such as speed, timing and frequency of application. The problem of most organizations is their lack of interest in capabilities Marketing dynamics, which represent the most important factor in enhancing their marketing performance, so the objective of the research is to identify the most important capabilities that banks should pay attention to and evaluate their role in determining the strategic direction of these banks, and test the hypotheses of correlation and influence The variables of the study were distributed through a sample of 62 managers, heads of departments and divisions working in a group of private banks (Ceyhan Bank, Northern Bank, Iraqi Commercial Banks). These hypotheses were tested using a variety of statistical means the most important conclusions of the study are the interest of the banks in the research sample by investing in the dynamic marketing capabilities of (customer relationship management, marketing knowledge, service development) because they are important in enhancing the ability of the senior management in determining the Strategic DBS to ensure growth within the circle of competition and maintain market share, it has recommended research sample need to research and attention Balmekdrat dynamic marketing as banks and contribute actively in defining strategic direction.

Abstract
The aim of the research is to identify both the re-engineering of management processes and the strategic decision-making process in the research community and determine the nature of the correlation between the two variables and know the relationship between them to achieve the research goal. The researcher used the descriptive and analytical method . The research community consists of a group of professors and staff of the College of Education affiliated to the University of Mustansiriya in Baghdad, which their number were (45), the researcher has distributed the forms to all members of the sample, only (3) forms was excluded for invalidity and thus the number of forms approved in the analysis were (42) forms .The research questionnaire was designed based on previous studies related to the subject of research and a comprehensive survey of the research sample was used. Using statistical methods, the research found a significant correlation between the re-engineering dimensions of the administrative processes and the strategic decision-making process .

Abstract:
In the city of Hebron, small business industrial organizations face a major challenge related to its ability to reach, attract and sustain a sufficient number of customers in order to ensure its continuity and sustainability. The research problem is summarized in an attempt to reveal how the e-marketing could improve and support the marketing effectiveness of small business industrial organizations in the city of Hebron/Palestine. The importance of this research stems from the fact that it addresses a new knowledge branch of the field of marketing, which is electronic marketing for small business organizations, and the fact that the research highlights appropriate marketing solutions for these organizations in light of the Internet and its marketing uses, as it was found that this new tool carries solutions to this problem through extensive use of the electronic marketing mix strategies that give it a great marketing leverage, and gives it the opportunity to enter and access local, international and global markets that were not accessible except for large organizations. This research aims to identify the degree of use of electronic marketing in these organizations through the main strategies of the electronic marketing mix, and to identify the degree of marketing effectiveness, and highlight the role of electronic marketing in achieving the marketing effectiveness of these organizations. The research population consisted of 120 marketing managers in small business organizations in the industrial sector in the city of Hebron that adopt electronic marketing of their products (through their websites or social media sites). The researcher used a simple random sample technique. The number of sample respondents is (92) managers. The questionnaire was distributed to each marketing manager. 84 questionnaires were retrieved, and this is considered a statistically acceptable recovery rate, this percentage reached about (89%).


In this research, the zero hypothesis, which stipulates that “there is no relationship between the electronic marketing mix strategies and the marketing effectiveness of small Palestinian business organizations in the industrial sector in Hebron”, was examined, in addition to examining the sub-hypotheses of the main hypothesis. The researcher used the descriptive approach due to its suitability to the nature of this research. A special questionnaire was designed to collect data from the respondents. The validity and reliability of the research tool (the questionnaire) was examined. A set of appropriate statistical tools were used, such as frequencies, percentages, standard deviations, t-test, Spearman correlation coefficient, and the Cronbach alpha.
The results revealed that these small Palestinian business organizations adopt multiple aspects of the e-marketing mix strategies, which are the product strategy, pricing strategy, promotion strategy, distribution and website strategy, privacy strategy, and security strategy.
This research reached a set of conclusions, the most important are the organizations' awareness of the importance of using e-marketing for their various products, and adopting this in their marketing strategy.The use of e-marketing for the products of small business organizations has multiple advantages related to the organization and customers, such as reducing marketing costs, increasing sales, displaying a large number of products online, and changing some negative trends of customers towards the products of these organizations.
The research recommends these organizations to provide all the necessary requirements to achieve the continuous development and improvement of the applications of electronic marketing strategies in these organizations. The research recommends also to design and implement an electronic financial system for the online payment.

Abstract :
This research aims at clarifying the concept of social auditing, which is one of the most important reasons for its emergence is social responsibility accounting and its role in measuring the social performance of enterprises. The study also aimed to know how social auditing has an impact and its role in improving the social performance of business organizations, and the research refers to testing the hypotheses of an impact of social auditing on social performance through a commitment to social responsibility. The research sample consisted of 200 individuals from 20 Algerian business organizations and represented individuals who were researched in managers and employees of these organizations, and to achieve research objectives the survey was a tool for collecting information and relying on the partial micro squares method using the PLSPM package in the programming of the R. The results of the field study showed that there is interest on the part of Algerian organizations in social scrutiny by improving its social performance, despite its lack of practice, it is necessary to take care of the subject of social scrutiny by scientific and professional organizations in Algeria by teaching it at the universities and relevant institutes and encouraging research on the subject..

Abstract:
The Agricultural Policy is one of the most important tools adopted by the state to guide its economic and social activities through the delivery of suitable agricultural commodities to the consumer and in return to deliver agricultural inputs to the agricultural producers at the lowest possible cost to contribute in achieving a profit that helps the agricultural product to continue in the production process with the same efficiency and ambition. So as to help increase the contribution of the agricultural sector to GDP and achieve the best picture of sustainable agricultural development.
The research aimed at identifying the reality of agricultural policies and their role in achieving sustainable agricultural development. The researcher found that there are a number of factors that hinder the application of agricultural policies in Iraq, foremost administrative and financial corruption. He also found that some agricultural departments of the Ministry of Agriculture, the agricultural product, has changed the direction of the impact on the production process, and concluded that most of the agricultural policies in Iraq are disabled and ineffective, they do not serve the agricultural product and the consumer and does not maintain the sustainability of natural resources is just ink on paper. At the end of the research, the researcher recommended a set of recommendations, including re-work on the agricultural initiative with not repeating the same mistakes and the work of serious meetings with riparian countries and leave shy meetings with them in the water crisis by making some suggestions satisfactory to all parties.

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
The process of granting loans by banks is the confidence they give to their customers, but this trust should not be a cornerstone in granting loans even if granted these loans on the basis of sound banking should involve risks that may be exposed to the bank because of the failure of the client to meet The bank's financial obligations to the bank due to the unexpected economic conditions affecting the customers, which makes them in a state of faltering, which weaken the ability of banks to provide loans, which are the most important sources of revenue and profits, so the problem of non-performing loans is one of the main problems facing most of the banks Which impede the functioning of its work and the reasons that led to the aggravation of the problem of banking failure and the lack of safety and the study of credit decisions in the case of granting loans and errors in the feasibility study and non-compliance with the procedures and controls of credit policies within the bank in addition to embezzlement and thefts exposed to the bank and the inefficiency of banking management and to avoid these The problem is that there is a need for careful study using scientific methods in terms of credit decisions and guarantees. This study varies according to the type of loan. In the case of long term loans, the risks are high. The volume of non-performing loans in the Rafidain Bank, the largest Iraqi banks and suffered large losses due to bad loans and inherited debt by the year 2003 and thereafter, which negatively affected the profits and reserves where the bank deduct part of its profits to meet non-refundable debt in the form of provision for doubtful debts despite the decline Its capital is due to the failure of the Rafidain Bank to comply with the instructions of the Central Bank of Iraq, especially with regard to the adequacy of capital and the guidelines for the classification of credit, which reflects the inefficiency of the bank's management in dealing with the problem of defaults.

Abstract
Waste recycling is one of the modern means of treating waste and minimizing its harmful effects that have caused problems for all countries of the world through the disposal of them in a safe and healthy manner as well as achieving economic and social benefits to the United Nations, and through the goals of sustainable development. 2015-2013 seeks to solve the environmental problems, including various peoples of the world, through various projects and programs, including waste recycling. Here is the question of whether there is a relationship between waste recycling and the goals of sustainable development, the research seeks to answer through five categories to determine the type of relationship between waste recycling and the goals of sustainable development (direct contribution, indirect contribution, achieving this goal contributes to the progress of recycling, opportunities and initiatives that offer opportunities for recycling. The main results were that waste recycling has a relationship with 157 out of 169 targets, which contributes directly to the achievement of 32 sub-goals and indirectly contributes to the achievement of 23 sub-goals, and the most important recommendations were the need to adopt and support the policy of recycling waste to ensure the achievement of sustainable development goals 2015-2030.

Abstract:
The investment climate is the main engine of economic development. If an appropriate and attractive investment climate is created that takes into account economic, administrative, political and environmental issues, it will contribute to the development of industry, transfer of technology, diversification of agricultural production, increased productivity, the promotion of a green economy and support for sustainable and inclusive growth. Thus, analyzing the investment climate of a country can provide reasons and roots for the complexity of the problems in the economy. In the Iraqi economy, the problem has not been rooted in the economy, but the roots of the problem are deeper and inherent in the management of the economy. Investment in Iraq suffers from an irrational administration that has been reflected in complex imbalances in the Iraqi economy, thus creating an environment for expelling investment. In light of the foregoing, the research assumes that there are administrative, security, financial and monetary constraints, as well as the spread of corruption in all forms, which have hindered the expansion of the scope of investment and the diversity of its tracks due to its impact on the investment environment. The research has proved this hypothesis, in addition to improving the investment climate depends on changing the overall methodology of administrative and economic policies, financial, monetary and how to coordinate with each other effectively. The research also found that the main reason for the poor management of the economy is the almost total absence of the pillars of good governance because of the negative factors that put pressure on it. And this led to the lack of a clear policy adopted by the government to improve the investment climate, national development plans have not been ratified by parliament and many of the strategies approved by the government lacked the appropriate mechanisms to implement them, therefore, the most important recommendation by the research is to instill and stabilize the basis of accountability rules, elements And their controls in the institutional environment, before any reform is initiated; in order to correct the course of macroeconomic management.

Abstract
The evaluation of banks plays an important role in maintaining the interests of customers with the bank as well as providing continuous supervision and control by the Central Bank. The Central Bank of Iraq conducted an assessment of the Iraqi banks through the implementation of the CAMEL model during a certain period. This evaluation did not continue. The research provides continuity to the Central Bank's assessment and as a step to continue the evaluation process for all banks through the use of the CAMEL model. ROA and ROE by using the regression model for four Iraqi banks registered in the Iraqi market for securities during the period 2010-2016. The results showed that the capital and profitability indicators have a significant effect on the profitability variables. Efficiency of management had a Negative impact on profitability variables and banks maintain high liquidity ratios that should be invested.

Abstract
Bivariate time series modeling and forecasting have become a promising field of applied studies in recent times. For this purpose, the Linear Autoregressive Moving Average with exogenous variable ARMAX model is the most widely used technique over the past few years in modeling and forecasting this type of data. The most important assumptions of this model are linearity and homogenous for random error variance of the appropriate model. In practice, these two assumptions are often violated, so the Generalized Autoregressive Conditional Heteroscedasticity (ARCH) and (GARCH) with exogenous variable (GARCHX) are applied to analyze and capture the volatility that occurs in the conditional variance of a linear model. Since time series observations rarely have linear or nonlinear components in nature or usually included together. Therefore, the main purpose of this paper is to employ the hybrid model technique according to Zhang methodology for hybrid models to combine the linear forecasts of the best linear model of ARMAX models and the nonlinear forecasts of the best nonlinear models of (ARCH, GARCH & GARCHX) models and thus increase the efficiency and accuracy of performance forecasting future values of the time series.
This paper is concerned with the modeling and building of the hybrid models (ARMAX-GARCH) and (ARMAX-GARCHX), assuming three different random error distributions: Gaussian distribution, Student-t distribution, as well as the general error distribution and the last two distributions were applied for the purpose of capturing the characteristics of heavy tail distributions which have a Leptokurtic characteristic compared to the normal distribution. This research adopted a modern methodology in estimating the parameters of the hybrid model namely the (two-step procedure) methodology. In the first stage, the parameters of the linear model were estimated using three different methods: The Ordinary Least Squares method (OLS), the Recursive Least Square Method with Exponential Forgetting Factor (RLS-EF), and the Recursive Prediction Error Method (RPEM). In the second stage, the parameters of the nonlinear model were estimated using the MLE method and employing the numerical improvement algorithm (BHHH algorithm).



The hybrid models have been applied for modeling the relationship between the exogenous time series represented by the exchange rate and the endogenous time series represented by the unemployment rate in the USA for the period from (January 2000 to December 2017 i.e. 216 observations), and also the out-of-sample forecasts of unemployment rate in the last twelve values of (2018). The forecasting performance of the hybrid models and the competing individual model was also evaluated using the loss function accuracy measures (MAPE), (MAE), and the robust (Q-LIKE). Based on statistical measurements, the results showed the hybrid models improved the accuracy and efficiency of the single model. ( ) hybrid model error whose conditional variance follow a GED distribution is the optimal model in modeling the bivariate time series data under study and more efficient in the forecasting process compared with the individual model and the hybrid model. This is due to having the lowest values for accuracy measures. Different software packages (MATLAB (2018a), SAS 9.1, R 3.5.2 and EViews 9) were used to analyze the data under consideration.

Abstract:
In this paper, we introduce three robust fuzzy estimators of a location parameter based on Buckley’s approach, in the presence of outliers. These estimates were compared using the variance of fuzzy numbers criterion, all these estimates were best of Buckley’s estimate. of these, the fuzzy median was the best in the case of small and medium sample size, and in large sample size, the fuzzy trimmed mean was the best.

Abstract
Factors affecting the number of hours of electricity supply in Baghdad city were studied. The sample consisted of (365) daily observation for 2018, and were represented by six variables used in the study. The main objective was to study the relationship between these variables and to estimate the effects of predictor variables on the dependent variable (number of hours of electricity supply in Baghdad). To achieve this, structural equation modeling / path analysis and AMOS, multi-linear regression model analysis using SPSS. It is clear from the latter that there are statistically significant relationships between study variables, and that there is a significant effect of the predictive variables combined in the dependent variable (y), and using EViews. Using the structural equation modeling, it was found that the most predictor variables explained the variance of the dependent variable (x3), explaining )35.64 %( of the total variance, while the other variables (x4, x1, x5, x2) interpreted (5.47%, 0.88%, 0.59%, 0.14%) respectively of the contrast.
According to the indicators of appropriateness assessment, it was found that the proposed structural model did not achieve an acceptable suitability for the study data. Some specialists attributed this to the quality of the official statistical data obtained by the researcher, as it is not a reflection of reality

Abstract:
The recent development in statistics has made statistical distributions the focus of researchers in the process of compensating for some distribution parameters with fixed values and obtaining a new distribution, in this study, the distribution of Kumaraswamy was studied from the constant distributions of the two parameters. The characteristics of the distribution were discussed through the presentation of the probability density function (p.d.f), the cumulative distribution function (c.d.f.), the ratio of r, the reliability function and the hazard function. The parameters of the Kumaraswamy distribution were estimated using MLE, ME, LSEE by using the simulation method for different sampling sizes and using preliminary values of the parameters. The parameter rating was compared based on the average error squares of the parameters. The results indicated that estimating the parameters as far as possible.

Abstract
The research aims at integrating the disclosure of the business models with the qualitative characteristics of accounting information. To achieve this, the elements of the business model should be identified and disclosed, and then study the possibility of integrating the disclosure of the business model with the qualitative characteristics of accounting information.
To achieve this objective, the research was based on the indicators of disclosure of the business model of the International Accounting Standards Board to measure the disclosure of the business model.
The research reached a number of conclusions, the most important of which were as follows:
First: The indicators contained in the disclosure of the business model according to IASB 2010 explain the business model of the research sample banks. Results of operations, prospects, and critical performance measures).
Second: the results show the possibility of formulating an integral relationship between the disclosure of the business model and the qualitative characteristics of basic accounting information, since the addition of the disclosure of the business model to the relevance property has enhanced this characteristic and increased the Sig. value of the model, while the disclosure of the business model does not appear to have a significant impact on the property of faithful representation.
The research has drawn a set of recommendations, the most important of which are:
First: all companies are required to disclose the business model in accordance with the IASB 2010 framework.
Second: the conceptual framework for financial reporting should be developed especially with regard to the qualitative characteristics of accounting information, commensurate with the importance of disclosure of the business model, and how this is reflected in strengthening financial reporting, and thus meet the requirements of international financial reporting standards.

ABSTRACT:
The Study aims at investigating quality of internal auditing and its impact on nature, timing, and procedures of external audit, based on international auditing standards, in particular ISA (610). The standard ISA (610) requires external auditor to assess independence, scope of internal audit unit, competence, and due professional care of internal auditor as indicators that reflect quality of internal audit performance before deciding to rely on internal auditors.
The sample of this study consisted of external auditors in Iraqi Solidary Companies for Auditing. A questionnaire was distributed to them via e-mail. response rate was (70%) of sample which reached (40) participants. Statistical analysis was carried out by using SPSS.
The results of the research showed a statistically significant effect between elements of quality of internal audit and between nature, timing and extent of external audit procedures in accordance with international audit standards. The scope of internal audit unit's work, and due professional care of internal auditor represent the most significant aspects of quality of internal audit affect nature, timing, and procedures of external audit. External audit procedures are more affected by quality of internal audit than nature and timing of external audits. The researcher recommends strengthening independence of internal audit and working to raise scientific and practical qualifications of internal auditor in order to increase their influence in nature, timing and procedures of external audit.

عند إطلالتنا على هذا البلد العربي لابد من التقصي ولو بعجاله عن اقتصاده وهو الاهم باعتبار ان الاقتصاد هو شريان الحياة لأي أمة فلا غنى ولا تهاون في نفس الوقت عن هذا الجانب المهم الذي يرتبط مدى تطوره بتطور البلد وهذا الاخير مرتبط بما متوفر لديه من موارد بشريه ومادية وان تفاوتت النسبة بينها فلا ضير في ذلك فالاهم هو وجود الموجه والمخطط بالاتجاه الصحيح نحو الاستغلال الامثل لهذه الموارد
(وان قلّتْ) وبالتالي الافادة منها بما يعود بالفائدة على الاقتصاد الوطني الاردني ..
ففي جانب الموارد الطبيعية امتلكت الاردن الثروات الطبيعية كالفوسفات بالدرجة الاولى والبوتاس والاملاح والغاز الطبيعي والحجر الكلسي والصخر الزيتي ولا ننسى قطاع السياحة والخدمات واتفاقيات التجارة وبعض الصناعات الاستخراجية جنوب المملكة ..