journal of Economics And Administrative Sciences

The role of the independent variable and human resources capabilities was the role of the adopted variable. The aim of the research is to identify the level of participation in the knowledge of the organization through human resources and the rigorous scientific investigation to develop new mechanisms of action that help To manage the organization in the implementation of its mission and achieve its main objectives that have been found for it is to encourage the work of scientific research and maintain the preservation of its continuity to increase the competencies of knowledge, technical and skill to form a future workforce qualified to work In the sectors of society.
In order to achieve the desired objectives, the main hypothesis was formulated to test the relationship between the variables of the research. The main hypothesis: There is a relationship of direct moral impact to the sharing of knowledge through its dimensions in the human resource capabilities. The research was applied to a sample of 162 employees of the Ministry of Science and Technology Research As a tool for collecting data, the research results in a set of results, the most important of which is the voluntary knowledge exchange of employees, the accumulation of knowledge and information, the free access to the information needed to accomplish the various tasks, and the encouragement of senior management of the organization's employees

The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advantage of organizations by reducing costs, and adopts the questionnaire as a tool for collecting data and information, 150 questionnaires are distributed, 135 of which are validated and 15 are excluded. The study has two main hypotheses that are subjected to statistical tests. The researcher used the statistical program SPSS and a set of statistical methods for data analysis, The standard deviation, the Spearman correlation coefficient, the coefficient of variation, and the simple regression equation). The main conclusions are the University of Babil adopts some practices of human resources management electronically and this is evident through the results of practical analysis. The most important recommendations are the development of appropriate training plans and programs to educate employees about the academic concepts of the research variables, the positive results of their use, and their cost advantages of reducing costs and maintaining the working environment.

The main objective of the research is to build an optimal investment portfolio of stocks’ listed at the Iraqi Stock Exchange after employing the multi-objective genetic algorithm within the period of time between 1/1/2006 and 1/6/2018 in the light of closing prices (43) companies after the completion of their data and met the conditions of the inspection, as the literature review has supported the diagnosis of the knowledge gap and the identification of deficiencies in the level of experimentation was the current direction of research was to reflect the aspects of the unseen and untreated by other researchers in particular, the missing data and non-reversed pieces the reality of trading at the level of companies , the financial market and concluded by choosing the most suitable one or employing multiple objective genetic algorithm tool, they are limited either by building portfolios and choose one or generate optimal portfolios without paying attention to the issue of the missing data in the data series or the omission of the possibility of generating investment portfolios and classified it according to the preferences of the investor and other employed genetic algorithm without linking them to objective of portfolio return and risk. After the application of the idea of the research mentioned tools, results of quantitative analysis concluded to build two portfolios the optimal portfolio under original data and the optimal portfolio under the original data improved performance using multiple objective genetic algorithm. The optimal portfolio improved by using multiple objective genetic algorithm achieved the highest level of performance to the degree of superiority on the portfolio of the Iraq market index ; that marks the validity of the combination between objective programming and genetic algorithm to Building an optimal investment portfolio that guarantees the investor in the Iraqi stocks market the right tradeoff between return and risk, in a manner that positively reflects the achievement of the goal of maximizing his wealth from his limited resources.

The present research aims to test the effect of cognitive complexity as an independent variable in organizational agility as a responsive variable among the leaders working at the headquarters of the Iraqi Petroleum Products Distribution Company.
To conclude a number of recommendations that contribute in the organizational agility in the company, and due to the importance of this research in public organizations and its notable role in community organizations. The research was carried out on a random sample of 101 individuals out of a total of 308, which represents the high leaders in the company (general managers, head of departments, and division officials). A questionnaire was used as information and data collecting tool, with also the use of statistical programs for testing the hypothesis and to get results (SPSS, AMOS, EXCEL) as well as the utilizing of descriptive statistical methods (Percentages, arithmetic Mean, Standard Deviation, Coefficient of Variation, Simple Linear Regression, Determination Coefficient (2R), Path Analysis, Relative Importance, and Pearson’s Correlation Coefficient). The research reached a number of conclusions, the most important of which is the high level of the cognitive complexity variable within the company being investigated. There was weakness and decline in organizational agility. It was found that individual differences in understanding, understanding and manipulating difficult concepts, which have a significant role in influencing organizational agility, sensing opportunities and changes, The ability required at the organizational level to deal with them intelligently and respond effectively to them, and concluded the research with a set of recommendations for the company to contribute to the development of performance and the achievement of organizational goals.

The main objective of the research is to identify the role of strategic training and its effect on enhancing the self-growth of the individual. Stratigic training represents a contemporary tendency. that is adopted by business organizations in carrying out their activities and tasks.
It is worth to mention, that self-growth of the individual is one of the indictors used to determine the ability of organization to a achieve its goals.
The problem of the research has pointed out to the minimum awareness of the important role played by training strategy in enhancing the self-growth of the individual. The researcher has adopted an analytical approach, in collecting and analyses the research data in order to treat its problem.
Therefore, the questionnaire has been used as a major tool for collecting the research data. It is based on a number of ready –made measurements. After it has been examined by tests of honesty and constancy to suit the search's targets which includes 42 paragraphs distributed to a group of 100 workers who work in Ministry of Industry and Minerals, Military industries Department. The workers are tested in a simple random sample method.
The research depends on the statistical program (SPSS) in analysis of data, analysis of the link relationships and the effect between variables. The statistical tools are used in this field shown a number of results, most notably is the strategy of training plays a statistical important moral role, in enhancing the self-growth. This research recommends that organizations promote the self-growth of an individual in order to enable them the applications of strategy training, implementing their task and activities effectively. Which in return, will contribute in enhancing self-growth of the individual towards the organization.

The spread of the phenomenon of excessive buying in our society, especially for cosmetics, and at the same time increase the marketing deception by the organizations to take quick profit 'and accordingly was identified the problem of research in several questions, including:
Is there a significant effect of consumption culture on marketing deception?
The importance of the current research is that it deals with two important topics' culture of consumption has become a reality and marketing deception is constantly increasing and to study goals, including recognition of the extent of awareness of the subjects of the research variables' Based on the problem of research has been formulated several hypotheses of which there is no significant effect of the culture of consumption in marketing deception .
A sample of 40 employees was selected and the questionnaire was adopted for data acquisition. Several statistical methods were used to analyze the data and extract the results using the spss program. The research concluded that there was a significant correlation between consumption culture and marketing deception. According to researchers .

The aim of the study is to diagnose the level and nature of the relationship between cognitive interactions, cognitive ignorance and the achievement of strategic excellence). The aim of this is to explore theoretical philosophy and intellectual implications of these variables, and, then test the correlation and impact relationships and their feasibility in the application environment, which was formed from the seven directorates in the Ministry of Education. The sample of the study was determined by the directors, their assistants, and the department directors. The sample number is (130). The importance of the study is to come out with a philosophical basis for the nature of the variables, based on an applied effort for the reality of cognitive ignorance processes to achieve strategic excellence. In order to achieve this, two main hypotheses are devised, 8 sub-hypotheses. The validity of these hypotheses has been tested by a set of statistical tools. A questionnaire is used as a primary tool to collect data, and interviews are used to gather information. One of the main conclusions is that there is a link relationship with moral significance between knowledge ignorance processers, achieved strategic excellence and good attention of leaders in the Ministry of Education with the dimensions of ignorance processes, and lack of attention in dimensions of strategic excellence. Based on these conclusions the study recommends with increase the leaders’ attention in Ministry of Education with the dimensions of knowledge ignorance processes in addition to great concentration on dimension of strategic excellence.

The research deals with the relationship between supplier evaluation (single variable) and family brand strategy (single variable) a case study in the battery factory\Al-Waziriya, and the fact that the industrial sector represents a cornerstone for building the country’s economy of and their development. The research has been selected on this basis. The problem stems from the lack of business understanding of the real role played by the assessment of the suppliers' and its strong impact on its reputation and position in the market. The research gains its importance by moving away from traditional marketing style in terms of characteristics related to the resource itself, and the service provided by the factory to customers and keep pace of developments for the purpose of competition and overcoming companies. The research aims at determining the relationship and impact between supplier evaluation and family brand strategy. Based on the research problem two hypotheses are formulated: (There is significant correlation and influence between supplier evaluation and family brand strategy, there is a significant effect of supplier evaluation on family brand strategy).The questionnaire is used to collect data and information related to the research, it is prepared using the fifth Likert scale and is subjected to tests honesty and consistency. It is distributed to a sample of 96 individuals, including a number of department managers, their assistants and a number of managers of divisions and units and their assistants in the factory. In order to analyze the data, SPSS-19 and Excel were used, several statistical tools are used, including the "percentage of the mean, the standard deviation and the coefficient of difference, the Spearman correlation coefficient, and the explanation or explanation coefficient". The statistical methods produce a number of results, most notably the importance of the relationship between supplier evaluation and family brand strategy, as well as the effective impact of supplier evaluation on family brand strategy.
Finally, the research presents a number of recommendations, including, preferably the factory to use methods other than advertising in the search for new suppliers for the purpose of evaluation, such as the use of employees or other companies with good working relationship with the company, as well as the need to use an electronic database to document dealings with suppliers to be an easily found reference when needed compared to paper records that consume considerable time and effort.

Represent a topic occupational safety and health management is one of the priorities of the loading organization in the business environment ,and one of the requirement for the success and its impact on the productivity of workers and their performance in an appropriate working environment .The international responses to the problems that accompany the technological and industrial development of the business environment are the issuance of ISO 45001:2018 aimed at providing an appropriate framework for controlling risks , reducing injuries and work accidents and improving work performance ,after realizing the environmental relationship between safe and sound work with competition .The search’s issue is represented with the existence of a gap between specification requirements ISO 45001 : 2018 and the practical reality in the company's search sample. The interview was conducted with department managers and laboratories as well as access to records, and use checklist, in order to reach the desired results, also the use of a number of statistical analysis methods, the most important of which is the arithmetic mean, weights, percentages, and diagrams. The research result and analysis are explained that safety occupational and health management systems compared to requirements of ISO 45001:2018 in all major and sub-paragraphs the average correspondence reached (3.22), the percentage of the conformity range was (38%), and the gap size (62%), which is close to a partial and unannounced application of the implementation of the standard requirements.

The curr¬ent research aims at identifying the role strategic Orientation of the dimensions (market orientation, customer orientation, Entrepreneurship orientation, competitor orientation, technology orientation) in strategic reputation building in its dimensions (product and service quality, financial performance, environment and workplace, Innovation, Social Responsibility), and its effect on competitive pressure with its two dimensions (Internal and External Pressure), to accomplish the research aim (Zain, Iraq, Asia Cell, Cork, Omnia) have been chosen in the province of Karbala, as the research tries to identify the role of the intellectual and practical framework to played by the direction started from a problem expressed by a number of intellectual and practical questions aimed to answer and diagnose the level of their importance, their impact and the extent of their applicability in the telecommunications companies. The research is based on the questionnaire form as a tool for collecting the necessary data. The research sample reaches (89) managers in the companies, and obtained (81) questionnaire forms valid for analysis. One of the most important conclusions is the lack of discrepancy between the dimensions of the companies in question with regard to attracting customers and care of the quality of services provided. The important recommendations needed to be adopted is proactive strategy consistent with the capabilities of companies promise to impose a strategic as a context of competitive influence.

The purpose of this study is to examine the effect of human resource diversity management practices on achieving entrepreneurship in Jordanian public universities. To achieve the aims of the study, a well-designed questionnaire was used for collecting data. The population of the study was (7433) faculty members (including different ranks such as professors, associate professors, assistant professors and lecturers) in Jordanian public universities. The study sample was selected through the use of a random sample, the questionnaire is distributed to a sample (of 400 with the percentage of 5%) selected by using a random sampling (350) copies of the questionnaire were collected, reaching about (87.5%) out of the sum total of the distributed copies. Descriptive and inferential statistics were used in data analysis.
The study uncovers some significant results. First, the participants' perceptions of the practices of managing the diversity of human resources in different dimensions were medium and the perceptions of the participants towards achieving entrepreneurship in different dimensions were similarly medium. Second, there is a statistically significant difference in the practices of human resource diversity along with all dimensions in achieving entrepreneurship along with all dimensions in public universities.
The study recommends the paramount importance of activating the role of university in effectively benefiting from the diversity of positive human resources as a management method in executing tasks. The study emphasis on offering and institutionalizing training courses which enhance entrepreneurship skills and the capacities of faculty members.

Purpose: To contribute to the development of an appropriate program for the management of medical waste based on clear-cut principles in order to reach the overall goal of improving the public health and environment of the population in our country.
Design / Approach / Introduction: The research is based on the analytical descriptive approach as a method of study in the field of data collection using a check list and analysis of the data through the use of some statistical treatments.
Results: The need is to establish a medical waste management in hospitals and follow international standards in all stages of waste management from sorting, collection, transportation and treatment. It is also recommended to find certain ways to regulate safe and sound management of disposal of such medical waste.
Determinants of the research: The researcher used two data collection tools, namely questionnaire and interviews, to obtain some important details that are not addressed in the research form due to lack of knowledge of existence and their emergence into the light after the beginning of research.
Practical Effects: This research provides the development of modern methods of treatment to medical waste, so managers can use it to improve the surrounding environment
Social Impact: This research undertakes to help health service providers develop medical waste treatment methods and improve public health.
Authenticity / Value: This research undertakes to develop an integrated program for the management of medical waste and the allocation of special resources for its application and training of workers in health institutions
Type of research: The research is classified as a case study using a checklist

Viral marketing has become one of the modern strategies adopted by organizations in the marketing of products and services. The idea of viral marketing focuses on the social relations between individuals and groups. As a result of the technological development, most organizations have resorted to using the Internet and its applications and social media to market and promote their products. To reach the largest number of consumers to display their products and services in many ways, including text, audio, visual or video and thus affect the behavior of the consumer.
The problem of the study was the following question (do viral marketing technologies have an impact on consumer behavior?) The objective of the study is to identify the respondents' views on their acceptance of viral marketing techniques and their impact on their behavior.
To achieve the objectives of the study (294) questionnaires were distributed to a sample of students of the college of Administration and Economics as users of the Internet and its applications (Web Site, E-mail, Facebook, YouTube and Viber) on the one hand, and consumers as well.
In order to test the hypothesis of the main study, which states that (there is no statistically significant correlation between viral marketing techniques and consumer behavior) and its hypotheses, the data were analyzed statistically using Minitab. The results of the study were statistically significant and found that there was a positive correlation between the study variables. The results of the study showed that there is a significant positive effect of the removal of viral marketing techniques on the behavior of the consumer in the sample of the study, except for Viber technology, it does not affect consumer behavior. Organizations that use different technologies to introduce their products have a positive impact on consumer behavior.

Public debt has posed a major challenge to both developing and developed countries, which has focused attention on the optimal limits (threshold of debt) and its determinants.
The study examines the effect of the Public bank debt on the foreign reserves and the work of the foreign reserve as a limitation on the process of bank debt (part of the internal debt) for the period (2017-2004), in addition to finding the type and nature of the relationship between them according to the hypotheses of the study, Public bank debt and foreign reserves.
The study was based on data from the Iraqi banking sector, which showed that Iraq has a foreign reserve in line with international standards, but maintains an excessive reserve. And that the Central Bank of Iraq cannot control the request or offer reserve, but he manages this reserve. It also shows Iraq's dependence on oil revenues in the sustainability of its debt, which means that increasing the oil resource works to sustain the public bank debt.
Non-bank institutions contributed to the internal debt process (the Department for the Care of Minors and the National Pensioners Authority), and the Central Bank of Iraq contributed to the process of bank debt, by discounting remittances in the secondary market only, with the sharp decline in oil prices during the years (2017,2016,2015) (32.6, 51.5 and 48.6) % respectively, which gave an outlet to finance the deficit or military spending, while bonds constituted a low ratio. The contribution of the Central Bank of Iraq in the process of banking debt, led to the depletion of foreign reserves, where the window maintained the sale of foreign currency almost the same amount, while central dollar purchases from the Ministry of Finance decreased, which is offset through the reserves, and thus drain

Financing is one of the important pillars for activating and activating the agricultural sector, through which we can see an agricultural project on the ground. However, supplying the agricultural sector with financial resources requires a credit policy that is capable of making the right financing decision, because the financial resources are limited. The credit policy, and the financing decision, must be the best use not only to provide the necessary money, but to work to provide everything that would develop and activate the agricultural sector.
The transformation of the Agricultural Cooperative Bank of Iraq from specialized banking to the overall would lead to a decrease in the volume of interest in the agricultural sector, which is the main reason for the establishment of a bank, its function to provide everything related to support and support for agricultural projects.

The objective of the study: is to identify the reality of the relationship between the fluctuations in international oil prices and their reflection on the trends of government spending on agriculture and industry.
The study finds that there is no joint integration between the two variables. The independent variable (oil price) has no effect on the dependent variable (expenditure on the agricultural sector) through the calculated value of F (1.906385) A significant level of 5%, which is smaller than the table value of the minimum parameter of 3.62 at a significant level of 5% This is because most of these expenses are operating expenses, which are inflexible and insufficiently responsive to the change in oil prices, since the investment expenditure on the agricultural sector did not exceed 10% of the total public expenditure during the study period. The allocation of the industrial sector out of the total public expenditure was very low, where it reaches an verage rate of this sector over 11 years (1.1%) reflected the low allocation of this sector of total public expenditure, which negatively reflected on the level of domestic production.
The study recommends promotion of private sector, its development, providing necessary support and facilities to improve this sector to relieve pressure on the public sector through the employment of labor and thus reduce public expenditure, mostly salaries, wages of working staff, and prioritize investment expenditures of the total public expenditure of sectors that contribute to the construction of the economy that achieves the ambition to promote the economy, such as the industrial sector, in order to absorb the large numbers of the unemployed. The interest in the agricultural sector is crucial to the provision of food commodities and ensuring that these goods are not imported from abroad. These imports with negative effects on the country's economy.

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of public debt to reduce the budget deficit. Thus, the size of the sustainable debt will be maintained.

The term public budget defects became nowadays a chronic, economical phenomenon, almost all the countries weather advanced or development country suffered from it, despite the different visions to economic schools of a thought to accept or reject the deficit in public budget but the prevailed opinion that is needed to rule the role of the state by reducing the public spending which led to continuous deficits in public budget and the consequent upon increase in government borrowing, increase taxes on income and wealth, thus weakening the in contrive for private investment which contributed to the increase of in flationary stagnation, it became a duty to state covered by the lack of financial sources local which become difficult to be equal to the continuous increase in public spending, is a funding problem the main problem faced by developing state especially lraq, what forced it to resort to external loans which are often controlled by complex political and economic conditions, hence it has focused on finding the estimation and analysis of relationship between the deficit in public budget and external debt during the period (1990-2016) as a result of the difficult circumstances experienced by Iraq during this period Iraq faced difficult circumstances during his period of time, the budget was crippled as a result to the continuous increase in public spending ,which resulted in an increase in external debt as a source of funding this deficit ,and in the framework of rating this relationship, the researcher has reached that there is a relationship equilibrium between the deficit in public budget and external debt.

Most of the studies on this subject, small industrial projects, by researchers and scholars in the economic field show the great and increasing importance of doing this kind of projects, the extent of which can be determined by the contribution of these projects to indicators and macroeconomic and sectorial variables. So this research aims to show the extent of the economic contribution of projects in selected international experiences and in the Iraqi economy. As international experiences have provided the opportunity for the progress and growth of small projects in their economies, which led to an increase in the contribution of these projects in the recruitment of economically active manpower, in added value and in the industrial sector, which contributed to upgrading the level of living for their communities and reduce the rates of unemployment, to generate an income source. The study also aims to analyze the reality of small industrial projects in Iraq in light of the obstacles and challenges faced by these projects in order to formulate measures that improve the economic level of small projects. Thus increasing their contribution to the indicators of GDP, industrial production and the level of employment.
The research finds that the contribution of small industrial projects to Iraq's GDP is relatively low, meanwhile the contribution of these projects to industrial production and to the operation process have been oscillation characterized by relative due to the correlation of these indicators with the economic, political and security situation in Iraq. Therefore, these projects must be supported by financing their investments, in addition to helping them to employ research, innovations and inventions in the practical aspect, thus contributing in increasing the role of these projects in the economic aspect.

Two attempts for development, which the Algerian state wanted to eliminate all the remnants of the French destruction, poverty, ignorance, diseases and deprivation of the most basic necessities of life, and worked hard to be a state that has a place in the ranks of the emerging countries at least, because of what God gave it from materials, financial resources and geostrategic location, which is less in the world, for its geographical area, its natural diversity, advanced ranking in terms of its most important resources, and history of struggle, which became a model for many countries that have taken their independence.
The development process, which has been more than half a century, has been considered as the independence of 1962 and the economic and social reality that it is living today.
These fundamental reasons are2 sufficient to provoke us by presenting the problem of research on study to determine the conditions for the success of development on the one hand, and the reasons for failure on the other.

In recent years, non-oil primary balance indicator has been given considerable financial important in rentier state. It highly depends on this indicator to afford a clear and proper picture of public finance situation in term of appropriate and sustainability in these countries, due to it excludes the effect of oil- rental from compound of financial accounts which provide sufficient information to economic policy makers of how economy is able to create potential added value and then changes by eliminating one sided shades of economy. In Iraq, since, 2004, the deficit in value of this indicator has increased, due to almost complete dependence on the revenues of the oil to finance the budget and the obvious decline of the non-oil sectors contribution in the economy. By using Exponential Smoothing method for predicting the role of this indicator till 2025, It has been shown that the trend of this indicator will rise with the assumption that Iraq's economic and financial policy remains essentially unchanged. This research recommends, policy maker should adopt economy policy that reduce the non-oil deficit by 3% annually and allocating part of the oil revenues to support strategic projects in another sectors.

Most of the robust methods based on the idea of sacrificing one side versus promotion of another, the artificial intelligence mechanisms try to balance weakness and strength to make the best solutions in a random search technique. In this paper, a new idea is introduced to improve the estimators of parameters of linear simultaneous equation models that resulting from the Jackknife Instrumental Variable Estimation method (JIVE) by using a class of immune algorithm which called Clonal Selection Algorithm (CSA) and better estimates are obtained using one of the robust criterion which is called Mean Absolut Percentage Error (MAPE). The success of intelligence algorithm mechanisms has been proven that used to improve the parameters of linear simultaneous equation models according to user criterion and real data of size n=48.

The using of the parametric models and the subsequent estimation methods require the presence of many of the primary conditions to be met by those models to represent the population under study adequately, these prompting researchers to search for more flexible parametric models and these models were nonparametric, many researchers, are interested in the study of the function of permanence and its estimation methods, one of these non-parametric methods.
For work of purpose statistical inference parameters around the statistical distribution for life times which censored data , on the experimental section of this thesis has been the comparison of non-parametric methods of permanence function, the existence of surveillance (Type Ι- censored data) employing simulation style using (Kaplan-Meier estimation method, Kernel estimation method, Nelson-Aalen estimation method, Thompson–Type estimation method and Pandey estimation method) these methods have the most flexibility in data analysis the statements with no knowledge of the distribution who inserts data for the estimator, to get the best way to assess the permanence function using the simulation method of two of the statisticians measure, (IMSE) Integral Mean Squares Error and Mean Absolute Percentages Error (MAPE) for different sample size like (n = 15, 30, 50 ,100 ), has been reached to a preference of the best way to estimate is Kaplan-Meier method from the remainder of the nonparametric methods, the results show that permanence function values start to decrease with increasing of time in relation to nonparametric estimation.

In This Paper, some semi- parametric spatial models were estimated, these models are, the semi – parametric spatial error model (SPSEM), which suffer from the problem of spatial errors dependence, and the semi – parametric spatial auto regressive model (SPSAR). Where the method of maximum likelihood was used in estimating the parameter of spatial error ( λ ) in the model (SPSEM), estimated the parameter of spatial dependence ( ρ ) in the model ( SPSAR ), and using the non-parametric method in estimating the smoothing function m(x) for these two models, these non-parametric methods are; the local linear estimator (LLE) which require finding the smooth parameter ( h ) according to the cross validation criterion ( CV ), the Local linear two step estimator after removing the effect of the spatial errors dependence , once using variance- covariance spatial matrix of errors ( Ω )using kernel function(LLEK2) and other through the use of variance- covariance spatial matrix of errors ( Ω* ) using cubic B-Spline estimator (LLECS2), to remove the effect of the spatial errors dependence, also the Local linear two step estimator using Suggested kernel estimator, once using variance- covariance spatial matrix of errors using kernel estimator (SUGK2), and other through the use of variance- covariance spatial matrix of errors using cubic B-Spline estimator (SUGCS2) to removing the effect of the spatial errors dependence.
From the simulation experiment, with a frequency of 1000 times, for three sample sizes, three levels of variance, for two model, and Calculate the matrix of distances between the sites of the observations through the Euclidean distance, the two estimated methods mentioned above were used to estimate (SPSEM) and (SPSAR) models, using the spatial Neighborhoods matrix modified under the Rook Neighboring criteria. Comparing these methods using mean absolute percentage error (MAPE) turns out that the best method for the SPSEM) model is (SUGCS2) method, and for (SPSAR) model is (LLECS2) method.

The study aims at building a mathematical model for the aggregate production planning for Baghdad soft drinks company. The study is based on a set of aggregate planning strategies (Control of working hours, storage level control strategy) for the purpose of exploiting the resources and productive capacities available in an optimal manner and minimizing production costs by using (Matlab) program. The most important finding of the research is the importance of exploiting during the available time of production capacity. In the months when the demand is less than the production capacity available for investment. In the subsequent months when the demand exceeds the available energy and to minimize the use of overtime due to relatively large cost. It also shows that the total cost of the company according to mathematical model used was reached (74,580,000,000) billion, meanwhile the company's plan for the same period of time in (2017) was reached (78,512,299,092) billion, with a difference (3,932,299,092) billion. When looking thoroughly at the results and the numbers obtained, that leads to one way in which it is an evidence of the optimization of the mathematical model of total production planning

Binary logistic regression model used in data classification and it is the strongest most flexible tool in study cases variable response binary when compared to linear regression. In this research, some classic methods were used to estimate parameters binary logistic regression model, included the maximum likelihood method , minimum chi-square method , weighted least squares , with bayes estimation , to choose the best method of estimation by default values to estimate parameters according two different models of general linear regression models ,and different sample sizes ,and building an experiment simulation experience then displaying the results and the analysis using the statistical criteria Mean Squares Error (MSE),to choose the best standard methods for estimators the binary logistic regression model.
Generally, The method was found to be the best one among the standard estimation methods, for the purpose of estimating the parameters for binary logistic regression model because it has the less (MSE) for estimators compared to other methods, which indicates the accuracy of the method in estimating the parameters of the model.

Congenital anomalies commonly occur in humans, possibly visible. If these anomalies appear in visible parts in human body such as face, hands and feet. They may only appear after utilizing a number of special tests in order to show by means of the anomalies that occur in the internal organs of the body such as heart, stomach and kidneys.
Research data have comprised accessible information in the anomalies birth statistics form situated of Health and Life Statistics section at the Ministry of Health and environment, where the number of anomalies births involved in the study (2603 anomalies birth) in Iraq, except Kurdistan region, at 2015. A two way-response logistic regression analysis has been applied of the dependent variable (y) type of deformation (simple, Complex) and estimation of its parameters in the greatest possible way (ML). Test significance of model as well as the significance of parameter information that reached the six variables affecting determinant of anomaly type of (sex of male type, sex of female type, the degree of relationship existence- type, profession of father of governmental employee-type, type of previous birth to a live birth type, and a former anomaly premature birth).

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of revenue from contracts with customers" and the quality of financial reporting. To achieve the objective of the study, a questionnaire consisting of 423 individuals from the study sample composed of faculty members was designed in the accounting departments of Iraqi universities (academics) and auditors (Professionals), quantitative method was selected using the deductive input in this study. The statistical program SPSS was used to enter the initial data. The number of correct forms entered into the program reached 361 (206 academicians, 155 professionals) with 85.5% of the total sample size , Has reached the study The study concluded with a set of recommendations, the most important being the application of IFRS and the need to create a working environment in Iraq's economic units in order to implement the standards.

This study aimed to measure the accounting conservatism and the lemited factors which affected on it in the annual financial reports of insurance companies which listed on the Amman Stock Exchange during the period from 2005 to 2016, these factors were represented by firm age, firm debt and firm size.
Using the market value model (MV) To book value ( BV) Beaver and Ryan (2000) The level of the accounting conservatism was measured. The study found that the insurance companies which are listed on the ASE exercise the accounting conservatism when they were preparing financial reports. And when conducting a process of the test of the affected of the factors (The age of the company and the debt of the company and the size of the company) As independent variables on the accounting conservatism (The dependent variable) The results showed that the factors used in the study have a significant effect on the level of Jordanian insurance companies' conservatism, The results of the study were analyzed in the statistical analysis of the relationship between the size of the company and the accounting conservatism, The companies were divided into large and small size companies , The results showed that the level of accounting reservation in large companies was high and there was a strong and direct relationship between them. In addition, when measuring the relationship between debt and Accounting Conservatism Companies were assessed after being divided into high and low debt companies, results showed that companies with high financial debts exercised accounting conservatism , but low-debt companies don’t exercise the accounting conservatism, While there was no relationship between the age of companies old-established and new established on the accounting conservatism, The study recommended that to develop of a measure to measure the accounting of conservatism and do not exaggerate companies in applying the accounting of conservatism

The comparison of double informative priors which are assumed for the reliability function of Pareto type I distribution. To estimate the reliability function of Pareto type I distribution by using Bayes estimation, will be used two different kind of information in the Bayes estimation; two different priors have been selected for the parameter of Pareto type I distribution . Assuming distribution of three double prior’s chi- gamma squared distribution, gamma - erlang distribution, and erlang- exponential distribution as double priors. The results of the derivaties of these estimators under the squared error loss function with two different double priors. Using the simulation technique, to compare the performance for each estimator, several cases from pareto type I distribution for data generating, and for different samples sizes (small, medium, and large).
It has been obtained from the simulation results the double prior distribution of gamma-erlang distribution with give a good estimation for reliability function when the true value for for all .Also the double prior distribution chi- gamma square distribution with give good estimation for reliability function when the true value for all t. And the same thing for with the values of the parameters and for all t except t=1.3. It has obtained a good estimation for reliability function ( ), when the double prior distribution is chi-gamma square distribution with at the true value for for all t.