journal of Economics And Administrative Sciences

Attitude is an important subject that has attracted researchers and thinkers in organizational theory and organizational behavior because of its great importance in various field studies. Field evidence suggests that individuals in their daily lives or careers respond to specific events through a set of internal tendencies Internal tendencies are negative or positive and systematic. These trends tend to be invisible, not limited to certain boundaries, and involve a significant number of individuals within organizations or society.
The research aims to identify the impact of trends in the ethics of public service workers for individuals, through a sample of (72) doctors and (60) administrative staff workers at Al-Hussein Medical City in Karbala.The two researchers used questionnaire in order to collect the necessary data, and was subjected to a series of statistical analyzes in order to test the hypothesis, which states that there is a significant effect of values in the public service ethic of the individual.
At the end of the research, the researchers concluded a number of conclusions, including that the trends have an effective and specific role to influence the behavior of doctors and administrators in the hospital and senior management should take this into account. Doctors and administrators have a key role in promoting ethical and cultural values in order to achieve a good and efficient functioning in the hospital.

The purpose of this research is to highlight the nature of the relationship between the mental abilities of decision makers and strategic orientation . The intellectual capacity of decision-makers is the cornerstone for the implementation of all the tasks and duties of the Organization and constitutes the most important of its capabilities. As a result of the sharp changes in the environment in which it operates, this organization must accurately define its strategic directions to ensure its
survival and continuity. The problem of field research was to answer a fundamental question: Is the Iraqi director aware of how to employ mental abilities in strategic direction? , And based on this problem and objectives, and to clarify the relationship between the main and secondary research variables, two basic hypotheses were formulated. The questionnaire was used as a tool to collect data and information related to the research. It was prepared based on a number of ready-made measurements and the use of the Lycert quintet. It was subjected to the standards of honesty and consistency. It was distributed to a sample of (82) employees of (16) (SPSS) and Excel. The most important statistical tools used in the analysis are: (percentage of frequency, arithmetic mean, standard deviation, coefficient of variation, correlation coefficients for Spearman and the unit T simple linear). The statistical methods produced a number of results, most notably the existence of a significant correlation between the mental abilities of the decision-makers and the strategic orientation. It also emerged that there is a significant effect on the mental abilities of the decision-makers in the strategic direction. In discussing the results, the researcher presented a number of conclusions, The sources are the most important to identify and build the strategic direction of the organization in the dynamic environment in which it operates, which requires them to increase interest in the development and development of these capabilities through knowledge of the experiences of developed countries and benefit from the Baf Stray shape is possible.

Basic Orientation and search path in determining the impact of creative thinking in cultural intelligence field research on the doctors competence, as is a theme of creative thinking great importance in spite of being a old , but his role at the individual level and / or organizational a sustainable effect toward developing a fact uncommon , any sense that one of the pillars of modernity and provide a unique future, as is the competitive weapon of the organizations in an environment dubbed fundamental change and provide all that is unfamiliar, and in the center of the field of research and objective measurement of creative thinking on doctors specialists at the construction of a state of the preference and loyalty of by auditors require to be with information on modern methods of providing medical service and provide grants to do their thinking creative both in regard to treatments or how to deal with auditors and in relation to medical examination, also it attracts cultural intelligence attention for its novelty and for being the ability and defensive ability and offensive at the same time to deal with cultural diversity, which has become the age feature specifically in the aftermath of the diversity of affected its effects with the adoptive category of culture and social class within the same country as the trend was the result of differing ideologies and ideas and the adoption of norms and values even at the micro level and this led to find variations in the nature of preferences and the needs and requirements of the student medical service that in turn require the possession of knowledge culture Forever and fork them of subcultures, since owning a propensity to creative thinking is not enough for the success of doctors specialists in their field, but should enjoy the susceptibility and the ability to cultural intelligence in order to deal with this cultural diversity, and in this framework consisted sample of physicians jurisdiction in the Department of Health in the Rusafa and Karkh and Medical city has been the exclusion of the forensic medicine department because it does not include the profit area and have been using the questionnaire as a tool to collect data, reaching number (336), and Search for the existence and effect correlation between creative thinking and cultural intelligence had reacheddata, reaching number (336), and may reach search for the existence correlation and effect between creative thinking and cultural intelligence .

The current research aims to study social capital and its effect in enhancing the psychological empowerment of workers through the two variables of social capital within its dimensions (structural, relational, cognitive) and the variable of psychological empowerment within its components (ability, meaning, personal will and influence). The questionnaire was used as a main tool in the collection of data and with data collected from a sample of 168 employees in the Municipality of Samawa Municipality, which is part of the Ministry of Construction, Housing, Municipalities and Public Works. The results of the research (The impact of social capital in enhancing the psychological empowerment of workersApplied research in the Directorate of the Municipality of Samawah) will be presented and analyzed by presenting the computation community to diagnose sample responses, standard deviations to estimate the extent of dispersion in the responses, and the coefficient of variation to determine the degree of homogeneity in the responses of the sample The level of response is limited to
(1 - 5) and five levels according to the categories. The research hypotheses were: (a relationship of correlation and relationship of social capital and empowerment) Psychological Workers), And the research concluded that a constructive confidence of importance and value exists in the teams within the organization, with the need to extend this confidence to customers and processors, and not limited to working individuals. This means that the high confidence is the result of successful collective work in this organization and An important component of social capital as it can produce a functional commitment, group organization, high flexibility of work and can create an environment conducive to the psychological empowerment of the employees of the organization in question. The most important recommendations were focused on the analyzes include the psychological aspect of the workers. The goals for Organization and sense of power and assimilation describe the concept of psychological empowerment that addresses the feelings of staff and can enhance the efficiency of the organization by improving the atmosphere within the organization.

The research topic was chosen because of the importance of communication in organizations in general and the marketing process in particular. Without communication, the organization can not live and continue ,The problem of study diagnosis the reduction in sales in the company of plant oils in some its classes and weakness in differentiation and its reputation at market in spit if having good products with standardized features And lack of customer communication channels, also the company does not have any whole view about the concept of marketing communication, Therefore, This sudy aimed ro define to know the type of relationship between the extent of the impact of the integrated marketing communications an independent variable represented the nine dimensions and performance catalog dependent variable represented the four dimensions Using a descriptive and analytical approach That is formulated to search premises branched out of the nine major hypotheses, in order to achieve these objectives applied study the company of plant oils', in fact the size of sample is 84 person, and the researcher used analytic and descriptive method with using the statistical analysis program (spss-v23 ) with interviews, Statistical Methods showed a number of results, the most important active results with a good and positive relation between marketing communication and its dimensions with marketing performance. In conclusion, the researchers presented a set of recommendations and proposals, the most important The state should protect the products of company by application the customs taxes for imported products

The research's purpose is to highlight the role that the Approach of the strategic decision play in universities' governorships, assuming that the universities' governorship are definite result that can be reached by modern universities through their active strategic decisions that they take based on the correct way of thinking and the appropriate entrance that achieve the strategic goal of these decisions. The current research depended on two curriculums necessitated by the research requirement which are the analytical description curriculum and compare curriculum, the field research was done in the (Baghdad and Al-Mustansiriya) universities, the samples that were selected were the president, assistants and members of the board's secretary for both of universities, a total of (40) answers were collected out of (47) from the community research. For this purpose the survey was chosen instead of personal interviews and that for making sure from the accuracy of the survey, a number of programs were used to complete the research procedures such as (EXCEL 2010) and the last version of (SPSS V24), also a number of methods and statistical measurements were used to analyze the data of the survey such as (weighted arithmetic mean, standard deviation, relative importance, identification factor of R2, F test, T test, exploratory analytical variable, underlying root, Bartlet test and Cronbach's Alpha test). The statistical methods led to a number of results, the most important of which is (there is significant difference between Baghdad and Al-Mustansiriya universities from the two variables of the research, the progressive entry of the strategic decision variable and universities' governorships except a minor difference between the two universities in one of the aspects of the progressive entry of the strategic decision which is after initiative). The results came to ensure that there is a relationships with statistical indicator between the progressive entry of the strategic decision variable and universities' governorships and that there is a moral effect with statistical indicator for the variable of the progressive entry of the strategic decision variable in the universities' governorships. The research was finished with a number of recommendations that included inviting Baghdad and Al-Mustansiriya universities to take care of the progressive entry of the strategic decision as one of the important entries for making active and efficient strategic decisions and the necessity of employing ideas for this entry to achieve the universities' governorships which an important property of the modern universities that compete international universities

The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 questionnaire forms 174 had been returned which represent 80.9% of response rate. For reliability test Alpha had been conducted، correlation test. followed by regression analysis were performed to test the hypothesis. The results revealed that insignificant relationship between the processes (diagnosis, the acquisition, storage, distribution) knowledge and organizational creativity. However, there is a significant relationship between the application of knowledge management organizational creativity. Conclusion and recommendations provided. The study recommended a knowledge management unit should be established in the respective companies ,training for their employees in the field of knowledge is a must

The problem of the current research as the Iraqi Drilling Company suffers from the many challenges facing its work as a result of the current conditions in Iraq and the subsequent changes in the policies of the State Which left an impact on its activities and objectives, which created pressure on the importance of an organizational power capable of diagnosing the core competencies and development and maintain them to contribute to the raising and success in the performance of the company. The researchers adopted the method of analytical research and adopted the questionnaire as a main tool in the collection of research data and information . It was distributed to a community of (140) individuals from the low management levels . The questionnaire was dependence (110) from the research community, . The Statistical Package for
Social Sciences (SPSS) was used to analyze the data. The research reached a number of
conclusions, the most important of which proved that the organizational power has a role in building the core competencies, the more the application of the organizational power increased the ability of the top management of the company in developing the competencies . the research also identified a relationship Correlation and influence between the organizational power and the core competencies Of the recommendations was the most important The necessity of adopting a functional strategy as a strategic resource to achieve future benefit and the preparation of special training programs and reward the distinguished cadres and investment of creative human resources and improve the performance of the company in the future

The research aimed at measuring the compatibility of Big date with the organizational Ambidexterity dimensions of the Asia cell Mobile telecommunications company in Iraq in order to determine the possibility of adoption of Big data Triple as a approach to achieve organizational Ambidexterity.
The study adopted the descriptive analytical approach to collect and analyze the data collected by the questionnaire tool developed on the Likert scale After a comprehensive review of the literature related to the two basic study dimensions, the data has been subjected to many statistical treatments in accordance with research hypotheses By using the SPSS program .The research has reached many conclusions, the most important of which are: The existence of relationship between the Big data in its three dimensions and organizational Ambidexterity, reflecting a state of compatibility between the two variables, indicates that the potential for the adoption of the Big Data trilogy as approach to Ambidexterity In the field, the research has made a number of recommendations, including that Ambidexterity is one of the best treatments adopted in the face of challenges and environmental changes that maintain the organization's continuity in the environment by expanding its current activities, entering into new activities and for the purpose of achieving them requires Provide the necessary data, which must be of a specific size and diversity, as well as provide it with the required speed.

The study aims to identify the impact of competency-based training in its dimensions (skills, cognitive abilities, attitudes, and attitudes) in improving the performance of employees (achievement, strategic thinking and problem solving) in Jordanian university hospitals.
The study based on analytical descriptive method. The study population consisted of the Jordanian University Hospitals, the University Hospital of Jordan and the King Abdullah Hospital, as applied study case. The sample of the study consists of all upper and middle administrative employees of these hospitals; questionnaire distributed all of them and the number of valid questionnaires for analysis were 182 questionnaire.
The results showed that the independent variables (skills, diagnosis of attitudes, trends) have a statistically significant effect on improving the performance of workers in Jordanian hospitals, in light of the results study recommended increasing the efficiency of hospital staff and develop their skills through specialized training programs to improve their performance. The study also recommended rehabilitation of hospitals leaders with the ability to anticipate future events and the interaction of different visions in line with the environment challenge faced effectively.

The current research aims to know the reality of the research's coefficients, to know correlation and effectiveness between the organizational Agility and high performance . The current research has been applied on the official banks , including a sample of senior administration members (120) ; besides , the research has used questionnaire that being considered as the main tool for gathering information and data . It includes 59 questions in addition to the personal interviews program as to support the questionnaire and to fulfill a great deal of reality. It has been analyzed the answers as to get to the ultimate results using a set of statistic means ( average , scaling diversion , difference coefficient, Pearson coefficient , and multi- diversion) . This have been carried out by SPSS and the research has tested a number of main and sub-main hypotheses concerning with the correlation and effectiveness among the research factors, especially the basic inquiry (Is there an effectiveness on the organizational Agility in the high performance? ) . The research has reached to conclusions , most importantly the unconcern of the official banks to follow up the environment changes in respect to the competitive ' movement , from other banks since they are of an official body and not being considered as a competition with others. Since the employees' s salaries continue and being not effected by the competition or achieving profits , this could lead to the exchange of workers to know each other , along with their training courses ,to increase their abilities in learning . The reasons lying behind the unconcern of the official banks over the comprehensive quality, lie in the low awareness within the senior administration members to improve the service quality and production. The researcher has reached to a set of recommendations, most importantly the necessity of the organization to seek for following up the modern technological changes and to go ahead for development and modernization; besides, the concern over the quality by the researched organization as to meet the customer's needs via commitment to the improvement performance for operations as to increase the willing within the customer and to increase loyalty within the workers and finally to increase efficiency.

The current study aimed to identify the quality of health services provided by the Omani health sector through the comparison between public and private hospitals in Dhofar Governorate, Oman. A questionnaire has been developed to collect data from 360 patients who received health services in one public Hospital (Sultan Qaboos) and three private Hospitals (Badr Al-Sama, Lifeline, and Al-Hakeeim). The data were analyzed using independent samples T-Test and One Way ANOVA. The results of the study showed that the quality levels of health services offered in private hospitals were better than public hospitals. The study results also reveled that there are significant differences between public hospitals and private hospitals regarding four dimensions of quality of health services (i.e. Reliability, Responsiveness, Assurance, and Empathy), however, one dimension namely )Tangible( has been found to have no effect. Regarding demographic factors, the study showed significant differences between males and females in terms of quality of health services provided. Whereas, there are no significant differences concerning age and academic qualifications. Recommendations have been provided to improve the quality of health services in the Omani health sector.

Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product
Therefore, this research focused on the definition and definition of value added tax and its financial, economic and social effects, as well as its strengths and weaknesses. The research, through its problem, emphasized the lack of studies that dealt with value added tax because of its global importance through its tax revenues To protect the local product and to deal with VAT in Lebanon to prove its hypothesis that the value of VAT is both financial and economic. Lebanon is also one of the developing countries to which Iraq belongs. It is possible, through the technical regulation of value added tax in Lebanon, Benefit from it when studying the possibility of applying this tax in Iraq.

In light of the trend of the countries of the world to adopt the policy t the overall stability. In this direction, competition is a condition of efficiency and competition can not be achieved unless the restrictions on The entry of new banks and financial institutions to the market, including foreign banks, as well as changing legislation and licensing regulations to ensure this. This study is coof financial openness, many countries have tended to emphasize the reforms in the financial and banking sector in order to raise its efficiency in order to supporncerned with the measurement and analysis of indicators of financial liberalization in Iraq for the period (2015-1990) using the FLI method. This indicator shows the degree of financial liberalization at that time. The use of this indicator is useful in monitoring the pace of liberalization and assessing the impact of fiscal liberalization on various aspects of the economy. This study also includes partial liberalization measures in the index.
The study focused on four key variables of fiscal liberalization in Iraq: the liberalization of the interest rate; the reduction of the legal reserve; the free access of foreign banks to Iraq; the cancellation of credit controls during the study period; State-owned banks. The financial liberalization process in Iraq began in 2004, following the issuance of the new law of the Central Bank of Iraq No. 94 of 2004. Since then, the financial liberalization measures have been implemented to expand and deepen the financial system in order to increase competition and improve the efficiency of the financial sector and maintain the stability of the Iraqi financial system. All these policy instruments are expected to complement each other in achieving the overall objectives of competition and efficiency, the sound functioning of the financial system and capital markets, and stabilization of the financial sector in Iraq. The FLI shows that the financial liberalization process accelerated in Iraq during For the period from 2004 to 2015

The Issue of trade policy is one of the most important topics that researchers have been interested in because of its important role in the economy over the ages. This importance has increased due to the increasing of commercial operations at different levels in both developing and developed countries Foreign trade is one of the means of achieving economic development through the economic surpluses resulting from exports and imports, as it is an important pillar of the economy in general and the Iraqi economy in particular, in light of the transformation process that took place for the Iraqi economy in various fields due to the implementation of foreign trade liberalization policies undertaken by Iraq after the changing of the political system in Iraq and the transition to automatic market. Iraq's trade policy may contribute to recovery Iraq from the current situation, Paving the way for its entry into the international markets through its role in diversifying its exports and freeing it from unilateralism. This leads to rescue Iraq of underdevelopment , economic dependence and economic exposure through comparison with the Malaysian experience and the extent of benefit from the data and the potential of the imitation of experience to promote the Iraqi economic , and give perceptions about finding possible solutions to the Iraqi economic, which complains about the lack of diversification exports and unilateralism because oil exports constitute 99% of Iraq's total exports, and this is reflected negatively on foreign trade as Iraq's dependence on most of its consumed needs on imports from abroad .

That Iraq's dependence on the revenues of the oil product in financing its development programs and growth rates , Making the economy affected by external forces represented by fluctuations in crude oil prices in the global market, Which is directly reflected on the performance and efficiency of the Iraqi economy.
The study adopted its objectives to analyze the time series for the period (1988 - 2015) through the use of standard and statistical methods, Four standard models were estimated to reach those targets, Where the results of the stability test showed instability of most variables at their original level, But to achieve stability when taking the first differences, While the results of cointegration Johansen- Juselius there is an integrative relationship between crude oil prices and nominal GDP with and without oil, While the absence of it with the variable with inflation rate.
Finally, the study shifted to a Granger causlity test to show the causal relationship between oil prices (independent variable) and the rate of inflation and output of with and without oil (dependent variables). And found a one-way causal relationship from oil prices to nominal GDP with and without oil, While we find that there is no relationship with the inflation as well

The problem of poverty is one of the most important development challenges facing developing countries including Sudan for several decades. Although many efforts have been made to reduce poverty, however, its rates are increasing, and public policies adopted by the government in this regard remain elusive in achievinging its main objectives or making any significant progress. The purpose of the present study is to analyse poverty in Sudan by identifying its measurement, causes and the factors that have contributed to the increasing poverty rates over the past two decades. Also this study aims at investigating the interim poverty reduction strategy in Sudan as well as evaluates that strategy through its main objectives, themes and areas of concern. This study uses the descriptive analysis method for diagnosing poverty in Sudan based on the latest official statistics, which raises concern about the analysis of key elements of the interim poverty reduction strategy. The present study concludes with a discussion of the main challenges facing the interim strategy and its weaknesses. Some useful policy implications can be suggested to improve the strategy for its chances of success.

In this research we discussed the parameter estimation and variable selection in Tobit quantile regression model in present of multicollinearity problem. We used elastic net technique as an important technique for dealing with both multicollinearity and variable selection. Depending on the data we proposed Bayesian Tobit hierarchical model with four level prior distributions . We assumed both tuning parameter are random variable and estimated them with the other unknown parameter in the model .Simulation study was used for explain the efficiency of the proposed method and then we compared our approach with (Alhamzwi 2014 & standard QR) .The result illustrated that our approach was outperformed.
This is the first work that suggested Bayesian hierarchical model with four level prior distribution in estimating and variable selection for TQR model

Multivariate GARCH Models take several forms , the most important DCC dynamic conditional correlation, and CCC constant conditional correlation , The Purpose of this research is the Comparison for both Models.Using three financial time series which is a series of daily Iraqi dinar exchange rate indollar, Global daily Oil price in dollar and Global daily gold price in dollarfor the period from 01/01/2014 till 01/01/2016, Where it has been transferred to the three time series returns to get the Stationarity, some tests were conducted including Ljung-Box , JarqueBera , Multivariate ARCH to Returns Series and Residuals Series for both models In Comparison with the estimation and forecasting based on criteria ,MAE,MSE , mean absolute error and mean Square error , respectively Compared to the Suitability of these two models of the nature of the data and the ability to Capture the volatility. We concluded that CCC is better than DCC

Statistical control charts are widely used in industry for process and measurement control . in this paper we study the use of markov chain approach in calculating the average run length (ARL) of cumulative sum (Cusum) control chart for defect the shifts in the mean of process , and exponentially weighted moving average (EWMA) control charts for defect the shifts for process mean and , the standard deviation . Also ,we used the EWMA charts based on the logarithm of the sample variance for monitoring a process standard deviation when the observations (products are selected from al_mamun factory ) are identically and independently distributed (iid) from normal distribution in continuous manufacturing . The case study approach used as the appropriate approach to reach the research objectives , all of the (Product toothpaste Anber , Product Hand Cream Balsam , Product Menem Eutur fabrics, and Bathroom Cleaner Rwnaq ) represent for the research sample , the statistical methods used are the Cusum and EWMA chats And the adoption of the (ARL) and (SDRL) obtained using the method of Markov chain.
The researcher recommended that the application of the standard Average Run length of ARL to reach the production process and disciplined statistically reduce deviations in the production process for the target value

The extremes effects in parameters readings which are BOD (Biological Oxygen Demands) and DO(Dissolved Oxygen) can caused error estimating of the model’s parameters which used to determine the ratio of de oxygenation and re oxygenation of the dissolved oxygen(DO),then that will caused launch big amounts of the sewage pollution water to the rivers and it’s turn is effect in negative form on the ecosystem life and the different types of the water wealth.
As result of what mention before this research came to employees Streeter-Phleps model parameters estimation which are (Kd,Kr) the de oxygenation and re oxygenation ratios on respectively, after detect and putting aside the extremes effects by follow some suggested algorithms.
The experimental results shows the effects of parameter estimators and the mean square errors(MSE) that belong to it by the different ratio of extremes.
We can follow some other estimating methods such as (bias and robust estimators ) to remove the effect of the extreme values specially with the ratio more than (20%).

he assignment model represents a mathematical model that aims at expressing an important problem facing enterprises and companies in the public and private sectors, which are characterized by ensuring their activities, in order to take the appropriate decision to get the best allocation of tasks for machines or jobs or workers on the machines that he owns in order to increase profits or reduce costs and time As this model is called multi-objective assignment because it takes into account the factors of time and cost together and hence we have two goals for the assignment problem, so it is not possible to solve by the usual methods and has been resorted to the use of multiple programming The objectives were to solve the problem of assignment of real data, which was approved by the Kut textile factory, where the data included two important factors, namely cost and time factors. The problem was solved in( Win-QSb) by the special methods of allocation problem. The results revealed that the cost of allocating workers to machines is (248.60) thousand dinars The allocation time is (202) hours and also the mathematical model was built for the problem of multi-objective assignment and its solution using multi-objective programming. The results showed that the allocation cost is (230) thousand dinars and allocation time is (162) hours, The above results show that multi-objective programming is better than special methods to solve assignment problems

That the reduction of costs for products and services provided by economic units is one of the main concerns at the present time to keep pace with competition in the markets, economic units are always striving to stay competitive in a modern business environment and achieve a competitive advantage, (TDABC) in the General Company for Electrical and Electronic Industries / Air cooler engine plant to reduce the costs facing the economic units under the circumstances of the Iraqi environment, especially the industrial, and the need for development events in traditional methods (TDABC) as a technology for reducing costs by relying on time guidelines. The research also concluded that the financial and non-financial information provided by TDABC, As an input to Balanced Scorecard (BSC) technology, it is an important database that helps to achieve development, improvement and cost reduction objectives for economic units. The most important recommendations of the researcher to work on the integration of the balanced scorecard and TDABC technology to contribute to the formation of a strong administrative system helps in achieving the objectives of economic units, including reducing the cost of products and provide information on the cost and profitability of the products they provide, and contribute to the identification of resource requirements and The company uses the TDABC technology to help reduce product costs by using time equations, highlighting unused energy that can be avoided, and contributing to providing more accurate information on the costs of production processes that are necessary to improve the production processes of the research sample company.

This study aims at clarifying the current performance appraisal system in government units and the extent to which they contribute to the development of the performance of these units by evaluating and measuring the performance of these units on an ongoing basis to subject their services to an assessment and measurement process in order to improve the efficiency of these units to reach their objectives efficiently and effectively. (Iraqi hospitals) by trying to determine the possibility of the government accounting system in the process of evaluating performance, through the comparison of financial performance for successive years and different hospitals using the financial and non-financial model of the evaluation process, to help those Units to improve the services provided by it.
The study has reached a number of conclusions.
1. The process of measuring performance is essential to know the capabilities and effectiveness of government units to achieve their objectives and determine the efficiency and effectiveness of the performance of those units.
2. The method of evaluating the performance adopted by the hospital is based on a form prepared by the Ministry of Health containing a set of questions completed by the hospital according to the statistics they have
The study reached a number of recommendations.
1. It is necessary to implement the performance measurement system, many units failed to achieve good results despite having a performance measurement system.
2. Making the performance appraisal process part of the supervisory functions used by management.

The research has been concerned with the modalities of foreign trade payments (foreign trade financing), and made an accounting comparison between them to choose the best way to pay for the imported goods (payment of the real values of imported goods), given the importance of the impact of this activity on the national economy of all countries of the world, especially Iraq for the adoption of a very large amount of imported goods to meet the requirements of the people, which require the flow of huge amounts of foreign currency outside Iraq to pay for these goods, and therefore dealing incorrectly with it leads to the destruction of the national economy and the spread of a number of negative social and economic phenomena of funds smuggling and financing of terrorism also financial and administrative corruption and flooding the local markets with bad and non-standard goods, this issue is becoming increasingly important in Iraq because the high reliance on imported goods to meet the needs of people, the research reached a number of conclusions, the most important of which are:
1- The method of Foreign Bank Transfers differs from the method Documentary Credits Issued for Import in terms of enhanced documents for each of them, where the method of foreign bank transfers depends on one or two documents, which makes it easy to falsify, while the method of documentary credits issued for import depends on a complete set (package) of documents, making it difficult to falsify.
2- Although the Documentary Credits method is based on a complete set (package) of documents that are difficult to falsify, in fact, it is also possible to falsify their documents but at a much lower level than the level of falsifying the documents of the method of Foreign Bank Transfers.
The researcher also recommends using Documentary Credits Issued method for import exclusively in the process of foreign trade payments and to prevent the use of foreign bank transfer method for this purpose in order to maintain the strength of the Iraqi national economy to reduce or eliminate the following negative phenomena:
1- Money smuggling.
2- Financing terrorism.
3- Financial and administrative corruption.
4- Dumping markets with poor and non-standard goods.

The impact of management control systems (MCS) on organizations performance empirical research has been the subject of numerous studies during the past decade in developed and emerging economies. In the contemporary competitive, complex and changing global business environment, firms are being challenged to adopt business models that enable them to address the strategic uncertainties and risks they face in their business environments. The main issue of this study is that management accounting researchers argue that one of the ways firms can continually rejuvenate themselves to survive and succeed in these complex and uncertain environments is to understand the role of management control systems in Formulating a business strategy in management control systems that yields a sustainable competitive advantage which in turn lead to enhance organizations performance. The purpose of this study is attempting to wading in the literature review related to The impact of management control systems on organizations performance based on 10 articles published in a wide variety of journals.
Discuss some methodological issues related to stage in the organizational life cycle and, finally, review the main results related to this topic and provide suggestions for future research Literatures indicate several factors that could possibly influence management control systems and organizations performance. It is worth highlighting the numerous factors as it is possible to conduct the proper orientation of influence of management control systems on performance