journal of Economics And Administrative Sciences

Abstract
Abstract has many advantages as has historically been one of the regions leading cultural centers . for centuries , it has been a center of commertial and financial operations in Iraq. it is also rich in archeological sites and natural resources, but because of its wars and implementation of urban development strategies are effective and sustainable , so contracted the secretariat of Baghdad with the company (khatib and scirntiffic) for the preparation of the comprehensive development plan for the city of Baghdad in 2030 and funded by the world bank and the fact that the plan was approved ( three stages of it ) and only one phase remains the fourth stage, which is under discussion the aim of the research is to identify the extent to which it is oriented towards the smart cities approach that the cities of the world are dealing with today through a sample representing the consultative team of the comprehensive plan of the city of Baghdad 2030 and its supporters in the municipality of Baghdad which number (51) people tha data was collected by means of several tools, namely, questionnaire and personal inter views and a number of statistical methods were used to process the information including the comparative rations of the empirical analysis to test the hypotheses of the study, which states that there is a significant correlation between the study variables, there was a significant correlation between the study variable varibles, the effects of significant significance among the variables of all study and the study reached a set of conclusions, the most important of which is the comprehensive development plan for the city of Baghdad requires the integration of all its vocabulary with in the development of smart cities .

abstract
the research discussed a stage of strategic management. The strategic of the evaluation of the proposed strategy through feedback is to ensure that it is implemented with the least possible variation. The research aims at evaluation a proposed strategy for the Ministry of Planning for the years 2018-2022 in line with the orientations of the state, taking into account the surrounding environmental conditions. It relies on scientific bases and steps to formulate the strategy The extent of the strategy suitability was tested through a set of statistical means and its objectivity was verified through a survey of a number of specialized experts who were selected in accordance with the principle of intentional sampling in order to select the experts most compatible with the strategy. The questionnaire was used to survey the experts' opinions(15) as beneficiaries of the strategy proposed to the Ministry, on whom the follow-up of its execution fell, as well as the opinions that the researcher drew during the interviews with many of the executive managers as being closer to the implementation process and with direct contact. The results indicated a clear acceptance of the strategy and in line with the strategic alternative proposed to the ministry, especially that they included the obstacles, time horizon, strategic issues, programs and procedures, the determination of the implementation entity, follow-up and the definition of evaluation criteria. A number of recommendations were presented, most notably the need to adopt this proposed strategic document, especially as it reflects the Ministry reality and responds to the requirements of its developmental role.

Abstract
The current research problem includes a variety of research motivations to serve the private health sector, which is witnessing a great competition from internal and external environments. In this regard, private medical clinics are increasingly seeking to attract and retain customers through the quality of their service offerings represented by health services. Innovative and effective marketing methods to improve performance and stay in competition, by relying on the physical evidence of the product as a component of the marketing mix of services and its role in particular in packaging and supporting the health service with concrete evidence that affects the customer and works to attract and know If the physical aspects of health services serve the customer correctly, thus achieving a marketing motive in the private medical clinics, the research is based on three main hypotheses are the correlation and impact and variance and sub-hypotheses, and tested the research in a number of private medical clinics in Maysan, A sample of (379) customer in private medical clinics. The questionnaire was used as a main tool for collecting data and information as well as personal interviews. A number of statistical methods were used to analyze, interpret and process data (arithmetic mean, standard deviation, Difference, relative importance, and z test) and the adoption of ready statistical programs such as SPSS V.23 and Microsoft Excel v2010. The research found a number of conclusions, the most important of which was the interest of the medical clinics, which are concerned with the dimensions of the physical evidence of the product (light, temperature, design, waiting time, appearance of the doctor, posters) and based on the assessment of the opinions of the sample examined for its importance in attracting the customer Of the same specialization to enable them to provide medical service attractive to the customer in the medical field), and in the light of the conclusions were developed a set of recommendations was the most important (working to develop and enhance the dimensions of the physical evidence of the product in medical clinics investigated through the use of marketing methods limit And in keeping with the development, especially in the medical field, because the customer at present is fully aware of the environment in which medical service is provided and its role in attracting and building a positive image).

Abstract
The research aims to study the role of e-government in enhancing institutional performance. The dimensions of e-government are: (support and commitment of senior management, technical structures, organization and human resources, knowledge and information, work procedures, attention to citizens' satisfaction, and client parties),while the dimensions of institutional performance are: (Service improvement, innovation, efficiency and effectiveness).
The research used electronic questionnaire as a main tool for data collection, The questionnaire included all the employees in the e-government project in Department of Government Coordinate and Citizen Affairs at the General Secretariat of the Council of Ministers in all its administrative level and branches whom number are (169)and the response rate was (100%), a number of statistical methods were used to process the data. The research assumed that e-government is related to institutional performance and at the same time affects it, a set of conclusion has been reached, but the most important is that reflecting the usefulness of e-government on the efficiency of work and its procedures and thus the quality of service provided to the citizen by reducing effort, tim and cost. the development of the project is measured by knowing the citizen's satisfaction with the services provided. All of the above, we conclude that the use of the e-government technique in all aspects of the institutional work has a significant impact on improving the institutional performance to achieve its excellence, which is also reflected positively on the performance of the parties dealing with the institution. The research recommended a set of recommendations, the most important of which is the application of this technique in all Institutions of the Iraqi state, and encourage research related to this area for its success and spread.

Abstract
This research is aiming to find the effective role of the personality characteristics of the Leader in business organization entrepreneurship by studying the effect of the special dimensions of personality characteristics (neuroticism, extraversion, openness, Agreeableness, and conscientiousness) on business organizations entrepreneurship dimensions representing in the two main dimensions (entrepreneurship direction and strategic entrepreneurship) across field study was conducted in thirteen private colleges in Baghdad.
The problem of the research relies in asking the question, is there an effect for Leader personality characteristics on business organizations entrepreneurship. and statistical methods have been used including (frequency distribution, arithmetic mean, standard deviation, coefficient of variation,…) as statistical program is used (SPSS v. 19), (Excel 2010) to reach results.
The research has come into a set of theoretical and practical conclusions, most important of which is the organizations use the entrepreneurship to achieve customers satisfaction through improving the levels of presented services to them, and through the possessing of the leaders of these organizations of personality characteristics qualify them to reach the level of entrepreneurship in their work, where the respondents sample characterized with cooperation and love for others and acceptableness to them and also characterized diligence at work.

Abstract
The aim of the study is to study the relationship between strategic orientation and organizational performance. The strategic direction is the main purpose for which the organization is found. Therefore, it is the main engine for all the activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. ,. The research problem was formed by several questions to determine the level of the strategic direction and the nature of its relationship with organizational performance in the Iraqi Ministry of Defense / Inspector General's Office as the field of application to answer. The sample was selected by a sample of 60 individuals, department managers, And the questionnaire was adopted as a tool to obtain the research data that was prepared based on a number of ready-made measurements after being tested for honesty and consistency. The SPSS program was used in the introduction and analysis of research data. The practical side resulted in a number of results Of which :
1) The organization introduced strategic orientation through its mission that it has been made for, although there is no resiliency in its dealing with the surrounding environmental variables to respond to it rapidly. However, the mission was clear to all the staff on all administrative levels, especially the high administration.
2) The organization succeeded in dealing according to values such as: justice and encouraging right behaviors to be positively reflected—on behavior level.
Accordingly, the hypotheses included in the research were accepted. Therefore, the researcher recommended that the research organization should identify the most important areas in which organizational performance indicators can be strengthened and used in formulating the strategic direction.

Abstract:
Because of the new political stage that Iraq is living in, which called on researchers to choose the subject of political marketing and increase its effectiveness through strategic intuition. The problem of research was reflected in the following question: How can strategic intuition be used to achieve efficiency in marketing marketing to achieve voter acceptance and achieve political success later on? ).
The research derives its importance from the fact that it is related to the developments in the concepts and areas of marketing in various fields, and it has a role in identifying the gain of new markets, where it is specialized to provide a political product and identify the mechanism of marketing the political product.
The current research aims at verifying the role of strategic intuition among leaders of political organizations in achieving efficiency in the dimensions of political marketing to achieve the attractiveness of voters and to win the most electoral seats, according to a sample of candidates in the Babil Governorate Council of five political entities (A, B C, D, and E), which achieved the highest votes and based on the official results of the local elections in 2013 in the province of Babylon, to verify the nature of the relationship between search variables based on the program (Smart Pls) and resorted to the test (Mahalanobis) ) To reach practical results.
The study concluded that there is a significant relationship of strategic intuition among the leaders of the political entities (candidates in the political entity) in the dimensions of political marketing in the sample of the research. The research also came out with a number of recommendations, the most important of which is the tendency of the political organizations to adopt leaders with high intuition and knowledge through their extensive experience and learning On the course of political matters to gain the ability to use their awareness in making strategic decisions to achieve efficiency in the dimensions of political marketing and maximize the competitiveness in attracting votes.

ABSTRACT
This research aim to measure the critical success factors for total quality management applications, in order to know the key and important role played by these factors at applying the total quality management through a comparative study conducted in a number of a private colleges.
The research problem posed a set of questions, the most important ones are: Are the colleges (sample of research) aware of the critical success factors at applying the total quality management? What is the availability of the critical success factors at the work of the colleges (sample of research)?
What are the critical success factors in the work of the research sample colleges? What are these factors? Which one of the critical success factors is more effective on applying the total quality management?
For the purpose of completing this research, questionnaire has been designed as a tool of data collection and information, the questionnaire has been distributed to a number of private colleges which consisted of (12) private colleges in Baghdad and at a sample of (97) individuals, and the sample included members of the boards of colleges surveyed represented by (Deans, Deans deputies, heads of departments, and quality officials). The researcher adopted in the preparation of the questionnaire on the ready-made scale (Hietschold et al., 2014) to identify the critical success factors, as these factors are most relevant to the current research tendency, since a 7-scale Likert was used to determine the answers to the questionnaire paragraphs. In addition, the researcher used a Poll form to identify the importance of the new factors obtained by exploratory factor Analysis, and used the fishbone diagram to determine the causes of the key factors and the next step was to use the prioritization matrix after it had been developed to include the influence between key and subsidiary factors after it was include only importance, subsequently the relative effect of these factors was extracted and compared with the ideal state that they should be , thus extraction the gap between them, The researcher have used the ready statistical program (EXCEL 2010, SPSS V.23) to analyze the research data and obtain the results.
The research reached a number of conclusions, the most important of which are: Each organization or industry has its own critical success factors that are different from other organizations or industries and this depends on the size, structure, strategies and location of the organization, in addition, taking these factors together would have a more positive effect than if each factor were adopted separately. The most private colleges that have been studied adapt critical success factors when total quality management have applied but in different levels and this confirm the success and progress have been acquired by these colleges in the last years, and a few numbers of these colleges had not set an administrative structure specialized in quality and some other have this structure but not effective.

Abstract:
Complexity is the inherent characteristic of contemporary organizations. It is characterized by the intertwining and expansion of its relations, by the severe disorder and rapid change in its environment, which makes it suffer from a state of uncertainty in determining the direction of its future or the assessment of the rules governing its paths. All organizations tend to evolve with increasing sophistication, And to take measures that contribute to the simplification of the system as it moves towards complexity, allowing the administration to easily control its movement and directions, and the problem of complexity in the university is based on the entanglement and overlap in the goals and processes between the driving forces of the University processes, In order to study the problem, its causes and methods of control, the Southern Technical University was selected as a field of study. (Vorgelegt von, 2009) to measure the level of complexity in the university subject of the study, because it is the most comprehensive and accurate in measuring the level of complexity, and developed a checklist for the collection of data on complexity in the university referred to above, and results of data analysis, The study (the Southern Technical University) is heading towards complexity and is now in its infancy. Leaving the subject unchanged may cause more serious complications, so the recommendations have been developed to achieve a dynamic balance between the complexity requirements and the need for simplification.

Abstract
This Study aimed to investigate the reality of the application of the degree of management practice by Walking Around, namely (discovery of facts, improvement of communication, motivation, development, creativity and feedback) and Its role in achieving organizational justice (procedural justice, distributive justice, Interactional Justice),The availability of the core principles of this system from the point of view of the senior management personnel in the Directorate of Anbar Education, and the importance of research in the philosophical rooting of the nature of the variables as a modern administrative terminology, the research dealt with a problem expressed by a number of intellectual and applied questions, To the status quo witnessed by the Anbar Educational Directorate, and represented the gap in fact a lack of understanding the importance of respondent variables, In order to achieve the above, the researcher developed a virtual model based on the documentation and assignment of tasks. It was adopted in the formulation of hypotheses based on the research problem and its questions in order to achieve the purposes of the research. The research was based on the descriptive and analytical method. The questionnaire was used as a research tool And distributed to a sample of managers in the Directorate of Education Anbar and its branches amounted to (64) . The study was analyzed using statistical methods through the statistical program (SPSS). The study came out with the theoretical conclusions of the study, the most important of which is the inability to employ the benefits of the administration by roaming towards achieving organizational justice because the heads of departments do not have sufficient authority to follow the reports of the tours to solve the problems and difficulties, and applied the actual reality of the variables investigated in the environment of Anbar Directorate, Which focuses on activating the concept of management by roaming in organizations to the ability to find a fair balance between the inputs distributed to the employees and the outputs they have to be in a general context calling for equity and comparison with others.

Abstract
The current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of study and reach the goals set. In order to process the data and information, many statistical methods were used: the Runs test (kruskal-waills). The study reached a number of conclusions, including the existence of significant differences in both the dimensions of organizational skill and the removal of strategic fitness. The variables are characterized by complete randomness in the election and complete independence from the rest of the variables of the study as well as the existence of significant moral effects towards the organizational skill in the fitness strategy.

Abstract
The research aims at clarifying the relationship between innovative marketing skills and broad recommendation as a vital and important issue for organizations in general and service organizations in particular to demonstrate how innovative marketing skills contribute to broad adoption and to determine the relationship between interdependence and the impact of innovative marketing skills on the broad recommendation. Some questions are posed by the research problem. Is there a clear awareness among individuals in the company about the concept of marketing marketing skills and how do innovative marketing skills affect the broad recommendation of the surveyed company? How innovative marketing skills relate to the broad recommendation of the company being investigated and answered These questions include developing a virtual model that illustrates the relationship between innovative marketing and broad governance. The research relied on relevant sources, references and literature to complete the theoretical framework, as well as the use of direct control methods and tools. (107) Questionnaires were distributed to the research staff. The data were analyzed using a set of statistical indicators and with the help of the Statistical Program (SPSS), trying to link theoretical and applied aspects of innovative marketing skills and wide survey dimensions. To a set of theoretical and field conclusions, the most important of which is that innovation is of great importance because it provides new services in the market, making the organization distinct from its competitors. The research presented a set of recommendations consistent with these conclusions, the most important of which is to provide an environment conducive to creativity and innovation

Abstract
Leadership has now become a process for applying methods and techniques that make the Organization at the top of its competitive pyramid a greater market share. Leadership has become a focus for all leaders and managers، and leaders and managers are increasingly seeking to develop their skills and leadership skills. The research started with a clear problem of specific questions to ensure that the general objective of the research is to describe the characteristics of the leader and to clarify the dimensions of empowering the workers and to highlight the role of the leader in empowering the workers. The study examines the relation between the role of the leader in empowering employees and the role of leadership in its creative، proactive and strategic dimensions، and the investment of opportunities and risk in empowering workers in their dimensions of sharing information، freedom، independence and knowledge. The study examined a number of hypotheses and questions according to the content of the problem and its questions. In order to test the validity of these hypotheses، a special questionnaire was used، including the variables of the descriptive model of the research، where 50 questionnaires were prepared and distributed randomly and 40 samples were retrieved for statistical analysis. The research found a number of conclusions and a number of recommendations were made that deepen the role of the leader in empowering the employees of AsiaCell.

Abstract
In this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance.
To meet the aims of this research, two hypothesis have been tackled; and eight variables depending upon a questionnaire collected by 50 college teacher Distributors on college Administration and Economics and Basic Education college/ Sumer university. The data have been analyzed using SPSS computer program to find out ( rational mean, normative deflection, correlation factor (Spearman)…).
The results shows that the correlation factor between Talent management and the strategic performance is very clear and have a physical indication. In which it clarifies the fact that the Talent management role on strategic performance. Finally, the research recommending the necessity of using developed approach of skillful human role management, depending upon clear (countable and quant table) and measurements, to be measured and in continuous supervision of skillful human by some specialized commissions, and comparing them with other colleges.

Abstract
The increasing of some traded Agricultural crops prices coincide with the increasing of crude oil prices in global market since the beginning of 21st century which indicate the possibility of short run and long run causality relation between the imported economic variables. The study aims to analysis the causality effects between some of Agricultural crops prices imported by Iraq and the prices of crude oil and Iraq dinar exchange rate in global markets for period (2004:1 -2016:4) theory for developing the adequate price and economic police for Iraqi economic sector. The results show the existence of short- run and long- run between the economic variable go form crude oil prices to agricultural crops prices.

Abstract:
Since the railway transport sector is very important in many countries of the world, we have tried through this research to study the production function of this sector and to indicate the level of productivity under which it operates.
It was found through the estimation and analysis of the production function Kub - Duglas that the railway transport sector in Iraq suffers from a decline in the level of productivity, which was reflected in the deterioration of the level of services provided for the transport of passengers and goods. This led to the loss of the sector of importance in supporting the national economy and the reluctance of most passengers and owners of goods The acquisition of that service in mobility and transfer to other modes of transport and then loss of competition with other means of transport.
As shown in the estimate of the output function that the capital variable negatively affects the value of production, and this is evident from the capital coefficient that took the negative signal and was associated with the inverse relationship with the level of productivity, and this result shows the poor implementation of investment projects and not implemented on time and that was not In parallel with the level of services provided. On the other hand, there was a positive relationship between the work and the value of the output. This was achieved by reducing the number of workers in this sector according to the period of time chosen in the research. It also became clear that the conditions and events that Iraq experienced had a great impact on the railway sector and other sectors. For other economies.

Abstract
It is clear to everyone how important it is to implement transactions electronically, as it facilitates the provision of services to beneficiaries, whether individuals or institutions, to achieve many benefits that are not exclusive to the beneficiary or the applicant, but extends to the governmental and international bodies. And the number of users has reached millions since its emergence in 1995, because the concepts of electronic transactions have great advantages for the economy in general and the banking sector in particular, so cooperation in various fields with the aim of becoming an information society has become paramount, It allows customers to pay money to any company they want to invest in, to withdraw profits from profit companies to their own account, to shop online, and to send money to and from anyone in the world who has an account in an electronic bank using simple linear regression (The number of subscribers) and that the greater the volume of transactions through the increase in the number of subscribers, especially in the bank paypal directly led to an increase in net revenue, which adds to the increase in subscriber profits and increase in electronic transactions, and by uses least squares method to test the dynamic joint integration, as interpreted by the independent variable (99%) of the changes in the net income changes for the period (2010-2016) Bank paypal in electronic dealings in the United States of America..

Abstract:
The objective of this study, is to attempt to explain the reality of the Structural Imbalances in the Iraqi Economy during the period of research, by providing a quantitative analysis of the most important types of Imbalances, Which are represented by the disruption in the Productive Structure, the imbalance of the structure of Public Budget, and the imbalance of the Structure of Trade. The problem of the research, is the fact that the economy structure in Iraq has long suffered from an Imbalances in its economic structure, which are represented in the unequal relations between its constituent elements, according to the proportions levels defined by the economic theory. This has resulted in a weak growth in the sectoral contribution to GDP, and employment and the continued profitability of the economy based on oil exports. Hence the importance of research, is an attempt to study and analyze the most important manifestations of these imbalances, through the use of quantitative indicators and relative proportions. The study concluded that there are obvious Structural Imbalances, the most prominent of these are the imbalance of the public expenditure structure, which is the lack of proper proportion between its investment and operational naps, as well as the imbalance of the structure of public revenues, which is highly dependent on oil rents. And all of this has led to imbalance in the structure of foreign trade of the country represented in increasing the degree of commercial exposure due to the growth of imports and its superiority over exports, if we excluded oil. The result of all this was the faltering and weak development process, which negatively affected the reality of economic operation. The researcher recommends, to supporting the sectoral productive growth in agriculture, industry, and services, especially tourism of all kinds. This is done only creating harmony between financial, monetary and trade policies, as well as supporting the role of the private sector and encouraging the foreign investment.

Abstract
Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of several development projects whose capital is the return on the funds obtained is the effect of efficiency in the tourism sector .Tourism has become one of the leading industries that generate a large income and has been relied on in many countries such as Egypt, Tunisia, Morocco ,Italy ,Malaysia…ext. and which have succeeded in increasing its resources and described tourism as the new economic giant and the most developed industry because the industry plays an important role in the economic development of the country. a source of income in foreign currency and the creation of employment opportunities in addition to its role in the promotion of investment and the development and development of tourist areas.

Abstract :
The study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attention to the industrial sector for its important role in GDP growth.

Abstract
The logistic regression model is an important statistical model showing the relationship between the binary variable and the explanatory variables. The large number of explanations that are usually used to illustrate the response led to the emergence of the problem of linear multiplicity between the explanatory variables that make estimating the parameters of the model not accurate.
The methods used to estimate the parameters of the logistic regression model in the case of the linear multiplication problem.
These methods are the method of regression of the partial least squares and the algorithm of singular value decomposion.
The simulation method was used to compare estimation methods through the mean error squares of the model.
It has been shown through the comparison that the algorithm of singular value decomposion is best in estimating the parameters of the logistic regression model in the case of the problem of linear multiplicity.

Abstract :
Mixture experiments are response variables based on the proportions of component for this mixture. In our research we will compare the scheffʼe model with the kronecker model for the mixture experiments, especially when the experimental area is restricted.
Because of the experience of the mixture of high correlation problem and the problem of multicollinearity between the explanatory variables, which has an effect on the calculation of the Fisher information matrix of the regression model.
to estimate the parameters of the mixture model, we used the (generalized inverse ) And the Stepwise Regression procedure, as well as the use of the( Variance Inflation Factor) (VIF) scale to demonstrate the high variances in both models, as well as the use of the (L-Pseudo component) , by Using the R-language simulation To compare them. with critical for compare mean absolute percentage error (MAPE).

Abstract :
Mixture experiments are response variables based on the proportions of component for this mixture. In our research we will compare the scheffʼe model with the kronecker model for the mixture experiments, especially when the experimental area is restricted.
Because of the experience of the mixture of high correlation problem and the problem of multicollinearity between the explanatory variables, which has an effect on the calculation of the Fisher information matrix of the regression model.
to estimate the parameters of the mixture model, we used the (generalized inverse ) And the Stepwise Regression procedure, as well as the use of the( Variance Inflation Factor) (VIF) scale to demonstrate the high variances in both models, as well as the use of the (L-Pseudo component) , by Using the R-language simulation To compare them. with critical for compare mean absolute percentage error (MAPE).

Abstract
The analysis of Least Squares: LS is often unsuccessful in the case of outliers in the studied phenomena. OLS will lose their properties and then lose the property of Beast Linear Unbiased Estimator (BLUE), because of the Outliers have a bad effect on the phenomenon. To address this problem, new statistical methods have been developed so that they are not easily affected by outliers. These methods are characterized by robustness or (resistance). The Least Trimmed Squares: LTS method was therefore a good alternative to achieving more feasible results and optimization. However, it is possible to assume weights that take into consideration the location of the outliers in the data and determine them accurately. In order to increase the Weighted Least Trimmed Squares: WLTS, the weight of the sample data on the estimation is repeated. In order to perform this research, the need for detection and investigation of the impact of pollution of the Tigris River in Wasit Governorate has been called for by wastewater, particularly Total Dissolved Solids: TDS as dependent variable, and the impact of three covariates Sulfates: SO4, Chloride: Cl and Phosphate: PO4 pollutants. The evaluation was done in in a precise manner and submitted to the competent authorities. In order to achieve this objective, a sample of (91) positions were drawn and checked in the laboratories of Wasit Governorate.

Abstract:
The models of time series often suffer from the problem of the existence of outliers that accompany the data collection process for many reasons, their existence may have a significant impact on the estimation of the parameters of the studied model. Access to highly efficient estimators is one of the most important stages of statistical analysis, And it is therefore important to choose the appropriate methods to obtain good estimators. The aim of this research is to compare the ordinary estimators and the robust estimators of the estimation of the parameters of the Autoregressive with exogenous variable (ARX) model with the order of (1,1,1) using real data containing outliers, the order (1,1,1) has been used based on a number of criteria for determining the rank, which were explained in the thesis under construction. The study showed that the method employed The Least Trimmed Squares (LTS) method is the best method of estimation. The comparison was done using the Root Mean Square Error (RMSE), Mean Absolute Percentage Error (MAPE) and Expected Error Percentag (EEP), A test was also carried out to ascertain the accuracy of the model reached and then used to predict future values.

Abstract
The problem of Multicollinearity is one of the most common problems, which deal to a large extent with the internal correlation between explanatory variables. This problem is especially Appear in economics and applied research, The problem of Multicollinearity has a negative effect on the regression model, such as oversized variance degree and estimation of parameters that are unstable when we use the Least Square Method ( OLS), Therefore, other methods were used to estimate the parameters of the negative binomial model, including the estimated Ridge Regression Method and the Liu type estimator, The negative binomial regression model is a nonlinear regression model or part of the general exponential family. This is the basic structure of the Count Data Analysis, which was used as an alternative to the Poisson model when there is a problem with overdisperison Where the variation value of the response variable (Y) is greater than its arithmetic mean ,The Monte Carlo study was designed to compare the Ridge Regression Estimator and the Liu Type Estimator By using the standard Compare Mean Square Error (MSE), A simulation result showed that the method of the Liu Type estimator is better than the Ridge Regression Method, The Mean Square Error in Liu Type Estimator are lower in the third and fourth estimation formulas.

Abstract:
This paper discusses the problem of semi maulticollinearity in the nonlinear regression model (the multi-logistic regression model) When the dependent variable is a qualitative variable, the binary response is either equal to one for a response or zero for no response, Through the use of Iterative principal component estimatorsWhich are based on the normal weights and conditional Bays weights .
If the appliede Estimates this model Through the use of two types of drugs concentrations thy concentration of ciprodar (variable X1) On a number of people with Patients with renal disease represent the dependent variable (The person heals from the disease , The person has not recovered from the disease )from through Mean Error Squares (MSE) The results were indicative of Iterative principal component estemaite Depending on the conditional Bays weights prefer the Iterative principal component estimators Depending on the the normal weights.

Abstract
The aim of this study is to clarify the concept of hedge accounting, foreign currency transactions and the problems arising from dealing with them, and to highlight the local and international accounting rules related to hedge accounting to reduce the risks of fluctuations in the currency exchange rates of the units by developing the financial reporting of local units in accordance with international reporting standards To achieve this objective, a sample of Iraqi units was selected to be exposed to the risks of fluctuations in foreign exchange rates, The study reached a number of conclusions, the most important of which are:
1. Many companies and banks in the local environment a lot of losses due to fluctuations in the exchange rates of foreign currency.
2. Hedge accounting is a mechanism to avoid the risks faced by the unit through the use of financial instruments of derivatives, the study recommended that:
1- The Iraqi units should use hedge accounting to address the risks faced by the unit
2- The financial reporting in the Iraqi environment shall be based on IFRS by providing information on the risks and methods of hedging the risks that the unit may face and assisting the decision maker in making informed decisions.

Abstract
The cash flow statement is an important data issued by non-profit government entities after adoption of IPSAS, which provides broader information that meets the needs of users to make appropriate decisions. The cash flow statement under IFRS 2 includes cash flows by operating, investment and financing activities. This is not in line with the output of the Iraqi government accounting system. The aim of the research is to identify the components of the cash flow statement under IPSAS, and to highlight the concept and relevance of IPSAS and IPSAS 2. The main conclusion of the research is that the preparation of the cash flow statement in accordance with IFRS 2 and on the accrual basis is not significantly different from the cash flow statement in accordance with IFRS 7, taking into account the specificity of the public sector, which is prepared in two direct and indirect ways The direct method is preferred in accordance with Standard 2, and the disclosure is divided into three activities: operational, investment and financing activities. The cash flow statement has many benefits at the state or public sector level, including knowledge of cash flow, This is not available in the cash flow statement issued by the Iraqi government accounting system. As stated in the Iraqi Accounting Manual, the College of Administration and Economics does not prepare this disclosure, but only the balance of the final audit. The main recommendations are to develop or fully adopt local standards that comply with the requirements of international accounting standards in the public sector and to facilitate the development of procedures that help to understand and apply IPSASs, as well as the need to utilize information technology to facilitate the adoption of IPSASs .

Abstract:
The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of sustainability reports according to SASB standards, which instructs economic units to issue sustainability reports so that they can make comparisons with similar units and disclose related matters The relative importance and reporting on the essential aspects of their environmental, social and economic contributions that help them to gain the support of society, and this helps them to continue their work and achieve their goals, thus achieving their values for them and the society and all the owners of the Saliha. The publication of sustainability reports as well as the annual financial report provides sufficient information on all aspects of the economic unit of the stakeholders so that they can know their future vision and direction and current and future strategies. Therefore, they can make good decisions that lead to the expansion of economic units activities that benefit the economic development and society, This leads to the economic growth and social well-being of society as a whole. As demonstrated by sustainability reports prepared by the Economic Units of 2015.

Abstract :
The impact of the auditor's personal judgment starts from the beginning of the audit process to the formation of the final opinion and the issuance of the report, and because of the possibility of bias in the auditor's judgment for various reasons that may relate to the auditor himself or the circumstances surrounding it, which requires assessing the current reality of the auditor's personal judgments In the local environment and determining their determinations. To clarify the concept and determinants of the auditor's personal judgments when implementing the audit work, prepare the report and determine the role of the international auditing standards in rationalizing the auditor's personal judgment when conducting his audit activity. Implementing the requirements of international auditing standards that require the exercise of personal judgment, which helps the auditor in rationalizing and limiting his personal provisions .But , there are some shortcomings that may be reflected in the auditor's judgment, including the auditor's reliance on his personal experience only in determining the relative importance of the component, as well as the auditor's greater reliance on the internal audit evidence, as well as the fact that the auditor does not use analytical procedures at the end of the process The audit is in the preparation stage of the report, which is a basic requirement of the audit standard 520, which is reflected in the personal judgments taken. The study concluded with a set of recommendations, the most important of which is the need to carry out training activities related to personal judgment and to raise awareness and confidence in it to enhance the expertise of the auditors and the auditor to collect more relevant internal and external information before taking personal judgment as well as guidelines and instructions to improve the ability to exercise personal judgment. With regard to carrying out analytical procedures near the end of the audit process, and relying more on external audit evidence.

Abstract :
The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (budgets) and without taking into account the risks of both types and without activating the role of this list in the decision-making process. The following hypothesis will be tested through this research. (The "Pepsi Baghdad"), as well as companies listed in the industrial sector of the Iraq Stock Exchange and for ten years starting from the date of the report. In 2006 and until the year 2015 and to clarify the impact of risk on the statement of cash flows and their role in guiding decisions through the application of standard financial ratios derived from the statement of cash flows. The study found a number of conclusions, the most important of which is the need to take into account the risks (systemic and irregular) in the process of preparing the list of cash flows, and the application of financial ratios in different dimensions (actual, expected, targeted) Cash Flows. Therefore, the researchers recommend all economic units to use the standard financial ratios as a tool to rationalize administrative decisions, and also to redevelop the process of preparing the list of cash flows and adopt the proposed mechanism to prepare the list of cash flows targeted, taking future risks of both types