journal of Economics And Administrative Sciences

This current study aims to know the characteristics of the doctors’ impact on success “doctors who work as managers specifically”.
The sample contains from (60) doctors work in the three hospitals in Baghdad, The data collected with questionnaire, the main personnel characteristics the desire to work as hospitals managers. The study contains three chapters. The first is to the theoretical, background. The second is methodology and the third is the data analysis and also explains the results and conclusions and the recommendations. Specification and characteristics manager in general hospitals
A survey Study in Al-Rusafa Health Directorate Hospitals

Purpose/ to build clear perceptions about the level of the effects of organizational failures on the competitiveness of dairy factories and the role of dynamic knowledge capabilities in minimizing these impacts
Mythology/ Design approach Use deduction approach, the research was conducted in four dairy factories in Baghdad (Abu Ghraib, Agriculture, Halal and Ayon Al-Rafidain). It was applied to a sample of (155) individuals representing a sample of the research community from factory owners, managers, Engineers, technicians and experienced workers in the dairy industry. The questionnaire was used as a main tool for collecting data, information and statistical tools in the extraction, testing and analysis of results.
Finding/ It was found that having communication capabilities enable to mitigate the negative impact of organizational failures in competitiveness.
Practical implications/ enhancing the dynamic knowledge capabilities of dairy plants will contribute to reducing the causes of organizational failures and thus increase their competitiveness.
Value/ originality Enriches the literature of strategic management, organizational behavior and knowledge management that contribute to the search for how and why to reduce the dynamic knowledge capabilities of the negative effects of organizational failures in competitiveness
Paper type/ survey research

The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following question: And then The data were collected by means of sources and references in addition to the questionnaire, which is considered as a basic tool for data collection, and was distributed to the sample of (63) respondents, which targeted the heads of the departments of Wasit University in Wasit, starting from the number of Of the hypotheses the most important: (There is a significant effect of the total variables of leadership empowerment in knowledge capital), after which the data was analyzed through a number of statistical programs ready (SPSS,ver19) and reached the results of the research ... To a set of conclusions was the most important: Effect of significant statistical significance of the total variables (The participation and transfer of knowledge and interaction with the external environment), and their role in the promotion of capital knowledge, and overcome the obstacles that stand in front of the implementation of the dimension (experimentation and openness, dialogue) in the university .

The study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to test the hypotheses of the study, the difference coefficient, by relying on the Spss (V.23) program , Which showed the validity of the hypotheses, that the investigated organizations do not conduct external monitoring of the factors and the general variables on a regular basis.

The study aimed to highlight the reality of the functional pressures with its dimensions (role ambiguity, role conflict, role burden, glass ceiling, and discrimination in composition). The researchers also relied on the questionnaire as a essential tool for data collection. The field study was conducted at the University of Mohammed Khiedr - Biskra -, the study was conducted on the basis of the total survey, which included all the workers of the 6 faculties of Biskra University (523 female employees).
After the analyzing of the data using the version 21 of the statistical program Spss, The study reached a number of results, the most of them is the low level of the functional pressures of the university employees in their different dimensions

The study focused on the application of smart tourism as one of the applications of electronic commerce in the form of (B2C) to attract tourists to Saudi Arabia, where the tourism sector is one of the important sectors on which the Kingdom depends on the diversity of its economy.
The purpose of the research: With the issuance of tourist visas for the first time the study noted a deterioration in the case of Saudi tourist sites over the Internet, which do not live up to this great interest by the Saudi government for this sector, which became vital to them. The study tried to identify the reality of the Saudi tourist sites through the Internet in order to identify the suitability to attract tourists through the Internet, as well as to identify the determinants of the application of e-tourism these sites so as to be able to attract tourists and then to the tourist destinations marketed through these sites.
Methodology: The study was based on the distribution of an electronic questionnaire on the sample of the study. The aim of the study was to collect the data and geographical diversity of the sample items either inside or outside Saudi Arabia. The responses by vocabulary in Arab countries and these countries are targeted to the tourist attraction of the Kingdom as they can be persuaded and attracted to the destinations of Saudi Arabia at the start of the launch of Saudi tourism.
The research used the Lycert five-dimensional scale to measure the views of the sample of the sample towards the variables of the study, which consists of 5 degrees, and was based on some statistical analysis included in the SPSS program to measure the validity of error of the study hypotheses.
Research Limitations: The search was limited to the determinants of the Smart Tourism application over the Internet. These limitations were limited to cloud computing, mobile communications activation, the things Internet and Artificial intelligence.
The study also excluded religious tourism and focused on other types of tourism except religious tourism.
Findings: The results of the research found that the reality of the Saudi tourist sites through the Internet does not apply in any form of smart tourism, but it could not attract any tourists, and it turned out that smart tourism is more than just e-tourism is beyond that and has determinants to apply cloud computing, mobile communications activation, The things Internet and Artificial intelligence.
The originality and scientific value of the research: The research sought to identify the reality of the tourist sites in the Saudi market and then to determine the extent of their application to smart tourism or not. The research found a lack of previous studies in this subject as it did not address any study of Saudi tourism (other than religious tourism excluded from the current study) Saudi Tourism Websites. There is also no Arab study at all on the subject of smart tourism, and foreign studies have been addressed to smart tourism in a manner of major shortcomings as most of them dealt with the concept of tourism and other intelligent studies dealt with a single requirement of smart tourism and did not deal with the studies in an integrated manner The shortcomings of the present study are dealt with. .

The aim of this research is to identify the role of strategic agility achieving organizational excellence in one of the formations of the Ministry of Municipalities (Dhi Qar Sewage Directorate), as important service organizations that have a key role in serving and developing the society which faced many administrative challenges and issues and as a result of the changes in the environment is continuing and accelerating, so the adoption of modern administrative concepts such as strategic Agility and knowledge of their role in achieving organizational excellence can help them in facing these changes and achieve what they aspire to. In order to achieve research objectives, two main hypotheses have been formulated. The first hypothesis tries to find the correlation between the two variables: Strategic Agility and organizational excellence, while the second hypothesis tries to prove the effect of the first variable in the second sample of this research was selected in a random stratified sample consisting of (56) staff members who occupy senior administrative and supervisory positions in the organization. The questionnaire was adopted as a tool for obtaining. The research reached a set of conclusions, the most important of which is that the level of Strategic Agility and organizational excellence in the organization investigated was high for both variables, And that there are a strong correlation and impact of strategic Agility with organizational excellence.

Investment in the human resource has become an important part of the strategies of educational organizations so that they can be competitive, so that the access of academics in universities to the international awards as a result of their research excellence indicates the effectiveness of this human talent so the interest has emerged in the implementation of a strategy to manage these human talent in organizations in general and educational ones In particular as one of the power sources that can not be imitated. The focus of the organization on the interaction between the working people has increased attention to the human element in order to achieve the desired quality levels, which called for organizations that build this concept, which is known as internal marketing.
This research attempts to urge the educational organizations to reconsider the plans and studies that they adopt in attracting human resources through the adoption of two concepts that are equally important (internal marketing, human talent management). The research was applied at the University of Mosul. A questionnaire was prepared specifically to measur the dimensions of the research on the Likert tripartite scale. Seventy questionnaires were distributed. The research community was represented by a sample of administrative leaders at the University of Mosul. A number of hypotheses were formulated which express the questions raised in the research problem,The Most important was (there is no relationship between internal Marketing and the human tolent management) The researchers used a set of statistical methods provided by the statistical package for social sciences (SPSS) to test the hypotheses formulated in the research. The researchers reached a set of conclusions that were highlighted by the results of the first hypothesis that there is a correlation between the internal marketing and the management of human talent, the researchers also made a set of recommendations, most important of which is the need to strengthen the interest of organizations in the practices and the management of human talent through the commitment to behaviors that support the nominally provide a supportive environment for staff talented and retain them in the organization by employing the concept of internal marketing

This study sought to determine the impact of spreading the culture of quality in improving the quality of tourism service in some hotels in Erbil governorate. The theme of excellence in providing service and attention to it has become the concern of most organizations in general and tourism service organizations in particular. Tourists try to establish the mental status of customers about their tourism organizations had to pay attention to the quality of service provided to the customer and work to develop them to the advanced stages of satisfaction and happiness of customers and this will certainly positively affect the improvement of service in the tourism sector, Of the research variables were examined statistically by distributing the questionnaire to the employees of these hotels and their customers, and then analyzing the data and reaching conclusions and proposals that serve this segment of organizations.

Nowadays, the world adopts a philosophy that relates to environmental conservation. This philosophy can be achieved through providing environmentally friendly products while satisfying customers' needs as well. To attain that, a new systems and programs need to be applied in a scientific manner, and total quality environmental management (TQEM) is among these concepts. The research aimed to analyze the Relationship between (TQEM) Practices and its effect on Flexible Manufacturing in Badush factory. The research sample includes managers and head of divisions at top, middle and front line management levels which were (27) working in Badush factory. To achieve the objectives of the study, the descriptive analytical method was used For data collection, data analysis, and hypotheses tasting. A questionnaire was used to collect information about study variables which consisted of (31) items. A several statistical tools and methods were used such as the arithmetic Mean, standard deviation, one sample T-test, multiple, simple Regression and Canonical Analysis A number of results were reached: there was a significant relationship between (TQEM) practices and (FM) at level (α ≤ 0.05). The research recommended that management must give greater attention to (TQEM) practicing leading to upgrading of firms environmental performance and decrease pollution.

The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation، and the alignment of individual and organization values). The research was based on the analytical descriptive approach in presenting the data and discussing it by describing the situation by analyzing it and extracting its results. Using a set of statistical methods through the statistical program (SPSS)، the empirical data was analyzed، which included analyzing the answers of the 60 individuals interviewed in the company. As well as، the analysis of statistical relations between the variables of research، has been reached a set of conclusions، the most important to achieve a significant impact of organizational spirituality in organizational performance، which implies that the availability of organizational spirituality in the personnel working contributes to the performance High organizers in the company surveyed.

The researcher shed light on a diet in Iraq before 2003 became in this period. And how the ration card has a variety of vocabulary and cover the need of the population of commodities and have a key role in saving Iraq from a real crisis in the period of economic siege, especially in light of the State's direction to support the agricultural sector, which in that period able to fill half of the market needs of food the basic. As well as providing strategic storage at the Ministry of Commerce enough for six months But after the events of 2003 and the crises that hit the country and the unstable security situation began to rise voices calling for reform of the ration card system as a system that is a burden on the public budget. The ration card has been reduced in previous years in accordance with the requirements of the International Monetary Fund, the abolition of government support, but in stages without taking into account the level of per capita income and the reality of productive estates in Iraq, in general, there are many factors affected the system of catering in Iraq, The ration card in 2004 and until 2017 of the most influential factors on the ration card As a result, many of its items were finally canceled and the quantities of each other were reduced. If the abolition of the system of supply, the state is developing the social protection system to contain the poor classes in Iraq, which was based mainly on the livelihood of the ration card

In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances. The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy, it has taking on different degrees and gradually the market economy through policies of privatization, trade liberalization, stimulating direct investment and institutions rehabilitation to improve competitiveness. We will try through this article to come within reach of the competitive position of the Malaysian economy through competitiveness indicators, providing the most important features of investment climate in Malaysia and trying to make proposals in order to improve the competitiveness of the national economy in order to ensure it in the level of international markets

The problem of the study is the main question (Can tourism planning address the phenomenon of unemployment in Iraq ?) , And the importance of the study in the fact that the tourism sector can become an effective development alternative in many countries, especially Iraq, as tourism contributes to diversify sources of income and stimulate other economic sectors , We know how important Iraq's qualifications are in the field of tourism and what it can generate on the public treasury, To confirm the current study on the need to pay attention to tourism planning for its role in providing employment opportunities that reduce the unemployment rate in the future.
The researchers reached a number of conclusions, the most important of which is that tourism planning has a strong inverse relation to the unemployment rate and also has an impact,The impact of the security factor in the rise and decline of the unemployment rate during the study period, as well as the labor force in tourism facilities, the proportions of the total labor force in Iraq in general,
The study concluded with a set of appropriate recommendations that could benefit the relevant authorities in this area, including the need to provide detailed data on the types of employment and unemployment in Iraq, And to focus on awareness campaigns on the importance and necessity of work in the field of tourism activity, work on the issuance of laws and legislation that encourage investment in tourism sector and then achieve tourism development in accordance with international standards to provide employment opportunities for different specialties in different regions of Iraq, which works to reduce the opposite migration and then Reduce the unemployment rate in the rest of the governorates

The various countries seek to encourage their local investments through the various policies they follow. The most important of these is the monetary policy, which is a means and procedures taken by the monetary authority to control the supply of money and maintain its stability of its financial impact on economic activity.
The effect of monetary policy is to stimulate domestic investment through money supply that is inversely related to the interest rate and a direct relationship with domestic investment. When money supply increases, interest rates fall and local investment growth rates rise, but when the rise in money supply is high, Inflationary measures that negatively impact savings and investment. In this case, the monetary policy tools of compulsory reserve and the rate of rebate play a vital role in absorbing this excess liquidity. Thus, the most important variables for private investment in Algeria are Interest rate, money supply.

This study examines the relationship between the increase in the number of tourists coming to Tunisia and GDP during the period 1995-2017, using the methodology of joint integration, causal testing and error correction model. The research found the time series instability of the logarithm of the number of tourists coming to Tunisia and the output logarithm but after applying the first differences, these chains become stable, THUS these time series are integrated in the first differences. Using the Johansson method, we found the possibility of a simultaneous integration relationship between the logarithm of the number of tourists coming to Tunisia and the logarithm of GDP in Tunisia, and there is a causal relationship in one direction between them. By estimating the error correction model, the actual deviation from the balance between the two variables was corrected by 18% each year.

This research paper presents a standard economic study. This study aims to build an economic standard form of the investment effect in Human Capital on Economic Growth in Algeria. The study showed that there is an inverse relationship between the investment and human capital. This is expressed by expending on education and economic growth. This contradicts with the economic theory. Such matter could be explained by that expending on education does not contribute in the economic growth. This refers to that the education sector result does not employee or save jobs. Thus, it does not contribute in growth; in addition, the Algerian economy depends on petrol in the first class. This means the absence of productive sectors. It could also be explained-actually- that the education outputs are unemployed or employed in the public sector and directed towards unproductive sectors. Accordingly, the education outputs are concentrated in public establishments and departments that are not profitable and in the unproductive sectors.
Thus, it is really important to improve the education and to invest intensely in this sector. This could be by making great efforts by the policies makers to strength the investment in education to speed up growth investment in education. This is to speed up growth that should generate the economic development.

The indirect monetary policy tools led to financial stability for the period being studied through the use of indicators of financial stability (aggregate) to show the effect of the foreign reserves of the Central Bank of Iraq and its indirect instruments in achieving financial and economic stability, especially after the significant decline in oil prices and dependence of the Iraqi economy on Oil (rent) and lower reserves of the Central Bank of Iraq after 2014 and now compared to previous years, the goal of this research is to achieve financial stability according to selected indicators and achieve an optimal monetary policy to achieve the development goals of The economic policy in the country. Standard models were used to test the effect of using indirect monetary policy tools in achieving financial stability in the light of selected aggregate indicators. To measure the effect of independent variables, open market operations, discount rate and foreign reserves on the adopted variable, The third variable of the indicators of financial stability, where it is shown that the effect of each of the foreign reserve the price of rebate is a positive and moral effect, ie, the increase in the price of the discount by one unit leads to an increase of 17.14 in the margin or the interest rate. And the value of R2 is also good, since the changes explained by the independent variables in the dependent variable in the model are equal to 66%, and the value of the F statistic is significant and The level of 1% and the R2 value is less than the DW value, indicating that there is no problem of the false regression of the model

In this study, we focused on the random coefficient estimation of the general regression and Swamy models of panel data. By using this type of data, the data give a better chance of obtaining a better method and better indicators. Entropy's methods have been used to estimate random coefficients for the general regression and Swamy of the panel data which were presented in two ways: the first represents the maximum dual Entropy and the second is general maximum Entropy in which a comparison between them have been done by using simulation to choose the optimal methods.
The results have been compared by using mean squares error and mean absolute percentage error to different cases in term of correlation value and the variance and the common variation, as well as taking into account the change in the number of cross sections and time series, when using the R2 accompanying any method of estimation methods, we note their superiority

Because of the experience of the mixture problem of high correlation and the existence of linear MultiCollinearity between the explanatory variables, because of the constraint of the unit and the interactions between them in the model, which increases the existence of links between the explanatory variables and this is illustrated by the variance inflation vector (VIF), L-Pseudo component to reduce the bond between the components of the mixture.
To estimate the parameters of the mixture model, we used in our research the use of methods that increase bias and reduce variance, such as the Ridge Regression Method and the Least Absolute Shrinkage and Selection Operator (LASSO) method as well as the Elastic Net estimation method, In R the comparison criterion is the absolute mean percent error (MAPE).

The aim of the research is to estimate the hidden population. Here، the number of drug users in Baghdad was calculated for the male age group (15-60) years old ، based on the Bayesian models. These models are used to treat some of the bias in the Killworth method Accredited in many countries of the world.
Four models were used: random degree، Barrier effects، Transmission bias، the first model being random، an extension of the Killworth model، adding random effects such as variance and uncertainty Through the size of the personal network، and when expanded by adding the fact that the respondents have different tendencies، the mixture of non-random variables with random to produce the model of the effects of tendencies، the other extension of the model of the degree is to add the lack of awareness of respondents to produce a model of biased Transmission bias، and for the purpose of improving it by adding other information، The composite or common model that combines the second and third methods .
The use of R software version 3.4.1 which is available on the Internet، was used. The random degree is the best model according to the data collected according to statistical questionnaire prepared for this purpose. And the results of the simulation were supportive of this conclusion، while the number of abusers according to this method 32,862 people abusers

In this work, two algorithms of Metaheuristic algorithms were hybridized. The first is Invasive Weed Optimization algorithm (IWO) it is a numerical stochastic optimization algorithm and the second is Whale Optimization Algorithm (WOA) it is an algorithm based on the intelligence of swarms and community intelligence. Invasive Weed Optimization Algorithm (IWO) is an algorithm inspired by nature and specifically from the colonizing weeds behavior of weeds, first proposed in 2006 by Mehrabian and Lucas. Due to their strength and adaptability, weeds pose a serious threat to cultivated plants, making them a threat to the cultivation process. The behavior of these weeds has been simulated and used in Invasive Weed Optimization Algorithm (IWO), as for the Whale Optimization Algorithm (WOA) uses the intelligence of the swarms to reach the goal and achieve the best solution, which simulates the unique hunting behavior of humpback whales, which is called fishing by bubble trap hunting by creating distinctive bubbles along a circle or a path in the form of 9 has appeared for the first time in 2016 by Mirjalili and Lewis. In order to benefit from the intelligence of the flocks and to avoid falling into local solutions, the new hybridization between the IWO and WOA algorithm was proposed to launch the new hybrid algorithm (IWOWOA). The new hybrid algorithm (IWOWOA) was applied on 23 functions of large scale optimization problems, The proposed algorithm showed very high efficiency in solving these functions. The proposed algorithm was able to reach the optimal solutions by achieving the minimum value of most of these functions. This algorithm was compared with the basic algorithms IWO, WOA and two algorithms that follow the swarm system these algorithms are particle swarm optimization (PSO) and chicken swarm optimization (CSO) [7], they have been statistically tested by calculating the mean arithmetic μ and standard deviation σ for these functions.

This study is concerned with the estimation of constant and time-varying parameters in non-linear ordinary differential equations, which do not have analytical solutions. The estimation is done in a multi-stage method where constant and time-varying parameters are estimated in a straight sequential way from several stages. In the first stage, the model of the differential equations is converted to a regression model that includes the state variables with their derivatives and then the estimation of the state variables and their derivatives in a penalized splines method and compensating the estimations in the regression model. In the second stage, the pseudo- least squares method was used to estimate the constant parameters. In the third stage, the remaining constant parameters and the time-varying parameters are estimated by using a semi-parametric regression model. This method is compared with the optimization method, which depends on the algorithm of differential evolution algorithm to estimate unknown parameters. The comparison was made using simulations. The results showed that the results were better to the method based on the differential evolution algorithm.

This study discussed a biased estimator of the Negative Binomial Regression model known as (Liu Estimator), This estimate was used to reduce variance and overcome the problem Multicollinearity between explanatory variables, Some estimates were used such as Ridge Regression and Maximum Likelihood Estimators, This research aims at the theoretical comparisons between the new estimator (Liu Estimator) and the estimators of Maximum Likelihood (ML) and Ridge Regression (RR) by using the mean square error (MSE) criterion, where the variance of the Maximum Likelihood (ML) comes in the presence of the problem Multicollinearity between the explanatory variables. In this study, the Monte Carlo simulation was designed to evaluate the performance of estimations using the criterion for comparison, the mean square error (MSE). The simulation results showed important an estimated Liu and superior to the RR and MLE estimator Where the number of explanatory variables is (p=5) and the sample size is (n=100), where the number of explanatory variables is (p=3) and for all sizes, and also when (p=5) for all sizes except size (n=100), the RR regression method is the best.

The rental activity receives "significant" interest from accounting organizations interested in issuing accounting standards worldwide, such as the Financial Accounting Standards Board (FASB), the International Accounting Standards Board (IASB). As leases represents an important source of finance for economic units as an alternative to financing assets through purchase or borrowing. Professional organizations have focused on addressing the situation of extra-budgetary funding through which the lessee hides many leases that are classified as financing without It shows in the budget, which gives an incorrect picture of the reality of the financial situation of economic unity, IASB has issued IFRS 16, which terminates off- Balance sheet Financing by the lessee by recognizing all leases in the lessee's budget except for short-term contracts of one year, less, and less value of less than $ 5,000, Has been extended. The elimination of extra-budgetary funding is positively reflected "in the quality of financial reporting. The research examines the impact of IFRS 16 on the quality of the financial reporting of the Iraqi Airways Company as a charter entity and it deals with all leases as operating in line with the consolidated accounting system that is required to prepare its financial statements., and with Iraq's intention to adopt international standards, which started with the banking sector according to the instructions of the Central Bank by the end of 2016, the research provides a "modest" effort to adopt a model conforming to IFRS 16, Standardized accounting system in a vital sector of the Iraqi economy, a leasing sector. The research reached a number of conclusions, the most important of which are the following:
- IFRS 16 can be adopted in Iraq while maintaining the consolidated accounting system and utilizing the flexibility of the system to absorb the newly created accounts and the inclusion of accounting account numbers to suit them.
- A positive impact of IFRS 16 on improving the quality of the financial reporting of the Iraqi Airways Company is to reduce the voluntary entitlements of the company, thus enhancing the quality of financial reporting.
The most important recommendations reached by the research are: - Iraqi economic units should apply the finance lease and offer the right to use the asset and lease liabilities within the statement of financial position separately from the rest of the items or under the same item that would have been presented if they had been held.
- Updating the accounting guide in the consolidated accounting system to accommodate the changes resulting from the adoption of international standards, including the leases standard through the proposed model, and trying to formulate accounting models that adopt international standards after adjusting them to suit the Iraqi environment, similar to the proposed lease accounting model.

Performance evaluation is of great importance in all countries of the world, because it has a prominent and effective role in determining the efficiency and effectiveness of the optimal use of available resources, which are rare and important in achieving the desired objectives. With the continued growth of public spending and the limited resources, the State seeks to achieve its objectives through its units with minimal expenditure or deficit, rationality and wastefulness in the spending. In many countries, particularly developing countries, reforms are made in the public sector to achieve that goal through the adoption of IPSAS, which is reflected in the development of the government accounting system and the quality of financial reporting, which is reflected in the development and improvement of the performance appraisal process. The aim of the research is to convert government accounts based on cash basis to accrual basis under IPSAS in a specific unit of government, and to indicate the impact of the transition to IPSAS on the quality of financial reporting and evaluation of the performance of the unit after conversion.
A number of conclusions were reached, the most important of which are the following:
1. The quality of the reporting affects the quality of the performance evaluation by providing information that is characterized by transparency, credibility and objectivity.
2. The main objective of the evaluation is to achieve the objectives without the waste of public money and the lowest possible cost, and to optimize the utilization of resources available to the unit, depending on the quality of financial reporting as one of the sources of the process of performance evaluation, and that the most important step or stage in the process of measurement and evaluation performance is quality Report the results of the measurement and evaluation process to the relevant parties to reach the main objective of the evaluation.
The main recommendations of the research are:
1. The need for the competent authorities to establish local standards to achieve full adoption of international accounting standards in the public sector.
2. The need for the attention of government units to evaluate performance and to help make sound decisions regarding the allocation and expenditure of public funds.

Where the accounting system in Iraq is still using many of these accounting practices according to the legal requirements to measure assets and liabilities away from the measurement that results in information representing the economic essence and represent honestly the financial situation and financial performance and future cash flows, and the needs of users of financial reports to useful accounting information adopted The International Accounting Standards Board (IASB) represents the true representation of accounting information in accordance with the concept of economic substance, which is the basis for the preparation and development of international accounting standards, and because accounting is part of the social sciences that assume The reality is part of the social construction, so it should be understood that the current accounting practices depend on the economic substance of transactions and events and not just the legal form, it is more appropriate to understand the economic reality of the phenomenon to reach its essence and its true meaning and then access to the accounting reality in terms of adopting standards International accounting, which contributes to the enhancement of the quality of accounting information by increasing the degree of appropriateness and honest representation of information and then to the quality of financial reporting and this order will reflect the decisions of users of financial reports, the concept of economic substance In order to provide useful information to the users of financial reports in accordance with the financial reporting objective, the International Standards Board is very important in adopting true representation, so work is being done all over the world to move towards one set of high quality standards through accreditation On international financial reporting standards

The aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of internal control and risk management, And the independence of the internal auditor, to strengthen the effectiveness and independence of the external auditor In order to achieve these objectives, a questionnaire form consisting of two lists prepared for this purpose was designed to be distributed to a sample of banks and a sample of the audit offices and a sample from the Securities Commission final, The analysis of the data in the SPSS program examined the hypotheses and the research reached the importance of the dimensions of empowerment in the work of the audit committees by 84%. The most important of the dimensions of empowerment is motivation, training and knowledge on the work of the audit committees, while the second form, Among the three independent samples are the Central Bank, the Securities Commission and the external audit offices, which are considered inspection committees on these private banks. The impact of empowerment is on supervision of the reporting process (77%). The impact of empowerment in the second dimension is the supervision of the internal control and risk management system (80%). The third dimension was to strengthen the effectiveness and independence of the internal auditor (84%). The fourth dimension is to strengthen the effectiveness and independence of the external auditor (79%). There were no significant differences between the three independent samples according to the t-test of the independent samples and their consensus on the overall effect of the overall audit ability by (79%). The research ended with several recommendations including: Giving importance to the audit committees by the administration, As well as the selection of members according to the standard of professionalism and experience and the need to emphasize the reliance on an integrated system of control and scrutiny and motivation of the principle of self-control by members, as well as highlighting the system of accountability and accountability by the Audit Committees, and to find a real and effective existence of the Audit Committees besides Mam achieving effective communication to cancel all the gaps that may occur between the administration and the expectations of users and external auditors, and that the necessary decisions and taking them as the closest to the operational reality of the banks

The main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implementation of the analytical procedures and audit of the accounting estimates, reflected negatively on the quality of his final report, and for this is limiting the personal judgment of the auditor is necessary from While rationalizing it through international auditing standards, The purpose of the research is to clarify the concept and determinants of the auditor's personal judgments when performing audit work, preparing the report, determining the role of international auditing standards in reducing the auditor's personal judgment, and determining the relationship between the auditor's personal judgment and the quality of his report. The researchers reached a set of conclusions, the most important of which is when the auditor performs his personal provisions, he is committed to implementing the requirements of the international auditing standards at a high rate, which is close to the ideal state of compliance ratio, which helps in reducing the risk of personal judgment of the auditor and reducing them. As a result, the auditors' compliance with the requirements of international auditing standards that limit personal judgments and lead to quality reports in terms of accuracy, objectivity, timeliness and clarity. The research concluded with a set of recommendations, namely: the necessity of researchers' interest in the subject of limiting the auditor's personal judgments and attention to the entrance of the standards of ethical and professional conduct, as well as the international auditing standards as the most important approaches used in reducing personal judgments With training activities related to personal governance and enhancing awareness and confidence in it to enhance the expertise of auditors.

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the income figures (increase and decrease) that affects the disclosure process when preparing the financial statements which will be based on information for many of the misinformation and so that the loss of the most important characteristics of the quality of representation is sincere, which negatively affects the quality of accounting profits, the research community is listed the companies in the Iraqi market for securities, the sample of the research included a number of private banks listed in the Iraqi market for securities and the (5) banks are (Mosul Bank for Development and Investment, Ashur International Bank for investment, the Iraqi Investment Bank, the Iraqi National Bank , The Commercial Bank of Iraq), the search reached several results, the most important of which is that the profits quality in the banks of the sample of the research varies from one bank to another.