journal of Economics And Administrative Sciences

Values are penetrating or interfering in the lives of individuals and groups and are connected to them in the sense of life itself, because they are closely linked to the motives of behavior, hopes and goals, and can be said that values are everything. The concept of values is one of the concepts that have received the attention of researchers from different disciplines. This has resulted in a kind of confusion and variation in use from one specialization to the other, and uses multiple uses within one specialization. Therefore, there is no uniform definition of values because they relate to individuals. Individuals differ in many things, such as perception, personality, attitudes and values.
Individuals sometimes fall into conceptual confusion between the concept of values and trends, and there are those who combine the two concepts and refrain from differentiating between them. The need to recognize the existence of fundamental differences between trends and values is highlighted. Values are a standard of conduct, while trends are not. Values are also not linked to a specific goal or position contrary to trends that are closely related to a particular goal or position.
The research aims to identify the impact of the value system in the city of Al-Hussein Medical in the holy province of Karbala in the ethics of the public function of its personnel, through a sample of (72) doctors and (60) administrative staff. The researchers used the questionnaire form to collect the necessary data and were subjected to a number of statistical analyzes in order to test the hypothesis of research, which states that there is a significant effect of the value system in the ethics of the general function of the individual.
At the end of the research, the researchers concluded that the value system adopted at Al Hussein Medical City has a significant role in influencing the ethics of the general function of hospital staff, which enables management to benefit from this in improving performance.

The research (Relationship of Communities of practice in adoption of, Strategic Change choices) aims to diagnose and interpretation of correlation nature between Communities of practice deportation (participation and spreading knowledge, confidence, social capital build) deportation strategic change choices (reengineering business process, business re-structuring, business innovation) in construction companies in the Iraqi Ministry of Construction and Housing, the research tested 4 construction companies working in investing sector in Iraq, the research applied on a sample of 102 persons who participated in Communities of practice distributed in several administrative levels (directors, division directors, project directors and engineers) the research used questionnaire as a main tool for data and statistical tools tool to extract the results, testing and analysis. The most significant result of the research is the obvious correlation relationship of Communities of practice in strategic change choices and the best choice for restructuring business. and there is a validity of correlation research samples and according to these findings has developed a set of recommendations and the most important was: the construction company managers must make more attention on Communities of practice than working as individuals because the trust between the individuals of these groups will become more active when they activate the participation principal and spreading knowledge among them and the more were serious attempts to build social capital through official reports to participate in meeting deals with the reality of the companies and the development of new practices by using practical side of this dialogue, as well as the allocation of special knowledge administration division to care of knowledge management tools and works to facilitate the participation and spreading knowledge among departments during and after the regular meetings based on trust, so as to enhance social capital which is reflected on , Strategic Change choices awareness.

The present study addressed "Performance Appraisal of Human Resource Management and Its Effect on Achieving the Organizational Success", for the topics of performance appraisal of human resource management and the organizational success gained an increasing interest being relatively important and modern topics which had a great effect on the future of organizations.
The study aimed at revealing the pattern of appraising the performance of human resource management for the study sample, and whether it was qualified to lead the ministry towards the organizational success, for this purpose two main hypotheses were formulated: 1) there is a positive significant correlation between both variables: performance appraisal of human resource management with its dimensions (polarization, workers' performance appraisal, training, and motivation) and the organizational success with its dimensions (vision, strategic planning, operational activity, organization development, leadership and management, appraisal and review) and 2) there is a positive significant effect between the two variables. To achieve the hypotheses tests, the field study was used and applied to a sample of general managers, their assistants and heads of departments at the center of the Ministry of Oil. The number of the sample individuals was (65), yet the number of returned questionnaires was (58). The data was collected through the questionnaire, field visits, personal interviews and some formal documents so as to complete the study data. Also, a number of statistic means to treat the data like the mean, percentage, standard deviation in order to describe the sample, and the simple linear correlation coefficient (Spearman) to test the hypotheses validation, correlation and the simple linear regression to test the effect validation. The study come to a collection of conclusions and recommendations, the most important of which were: the statistic results recorded that all performance appraisal correlations of human resource management and the organizational success were strong and of significant effect as well as effect relations were all significant The study ended up with a group of recommendations, the most important of which were: the necessity to take care of human resource as being one of the main corners in leading the ministry towards the organizational success.

The study aims at measuring the dimensions of binding and non-binding social responsibility and its relation to the organizational performance in telecommunication companies in the Republic of Yemen using analytical descriptive approach and questionnaire as a main tool for data collection and comprehensive inventory method.
It has been found that there is a positive effect and significant moral relation between social responsibility with its binding and non-binding dimensions and the organizational performance of telecommunication companies in the Republic of Yemen at a level of significance below (0.05). It has also been found that the correlation between the non-binding social responsibility and the ethical dimension is a highly significant and positive and medium in the human dimension. A positive correlation has been noticed between binding social responsibility and the economic and legal dimension of the Organizational performance. The level of corporate social responsibility commitment was significant. This is represented in the legal, and the economic dimension. This is followed by the non-binding social responsibility which is represented mainly in the level of commitment in the ethical dimension and the humanitarian. However, the level of regulatory performance in telecommunication companies in Yemen was generally average

This study aims to identify the amount of the effect of the ability to learn the individuals within the organization on the accumulation of intellectual capital and the role it plays in improving the performance of the organization, and to achieve that, the researcher designed a questionnaire to collect data and information from the surveyed respondents and analyzed using SPSS software, the study concluded after testing hypotheses to have a direct impact between the capacity for organizational learning and the accumulation of intellectual capital, which in turn affects the accumulation of intellectual capital as a positive and direct impact on the performance of the organization, also found the existence of an indirect effect of the ability to organizational learning organization and performance, the study recommends the attention of hospital leaders circuit medical knowledge possessed by individuals acting on various qualities, since they represent the intellectual capital owned by the surveyed hospitals, and work to pay attention to the internal customer to the hospital if NH is in the end who has the ability to learn from his experiences in hospital, which accumulate has knowledge of the works published throughout the hospital to raise the level of performance and satisfaction among patients.

This study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample members on the application of electronic administration in the university in its administrative processes (planning, organization, guidance, supervision) according to the experience. Finally, the application of electronic management at Imam Muhammad bin Saud Islamic University has a role in simplifying work procedures to a very high level.

The administrative leadership relies on a variety of behavioral paths in the functional areas in which it operates, and thus indicates its ability and thus has the upper hand in the organizational events, and in such a way that it can draw lessons and evaluate the results so as to test the expectations within the framework of the changes.
Does the study sample leadership have the characteristics that enable it to contain both crises and environmental stresses?
The aim of the study was to determine the location of the administrative leaders in the system of the study sample from the issue of crises and environmental pressures. The study concluded with a number of conclusions, the most prominent of which is the difference in the interpretation of the variables that reflect each of the factors under study.
Based on the findings, a number of recommendations were presented, the most prominent of which was the introduction of the idea of giving precedence to knowledge makers in relation to other organizational levels, and taking their observations and suggestions when formulating crisis response policies and strategies as well as development and development strategies of the organization without hesitation or hesitation.

The problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowledge capital representing the dependent variables. The sample consisted of (227) Faculty Member in ten colleges in Baghdad. The research found that There a significant correlation between quality of work life and job enrichment, and the high quality work life will be reflected in more positive impact in the capital knowledge, The results also showed that the adoption of the job enrichment is more suited to the nature of knowledge work, Finally, the research concluded that the impact on knowledge capital is increasing by integrating the quality of working life and job enrichment. Accordingly, the research recommended the necessity of provide High quality work life and adopting job enrichment as an approach to design the functions of the knowledge capital owners.

Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.
According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the activities of Insurance company and the main challenges facing the insurance as sector , so the goal of this search is studying the fact of insurance in Iraq and identifying its types and conditions of applying it as well as identify the challenges facing insurance sector and set solutions for it.
The main problem in the search lies in the challenges facing insurance sector in Iraq that prevents spreading the culture of insurance.
This search based on many of hypotheses, the important one is an inverse relationship between insurance and insurance awareness, whereas insurance retreat in case of lack in insurance awareness via advertising , promotion and reverse was true as well as insurance sector related to security situation in a direct correlation thus serious security situation means more needs for insurance via convincing the insured people to reduce the risks that appeared during the serious security situation and the opposite is true.
The study relies on Analytical descriptive status, the researcher made questionnaire form and depend on (SPSS) program in analyzing data m the research reached to the following conclusions :
1- The lack of effective programs to increase the level of insurance culture in society nailed.
2- The insurance does not play an important role in addressing the effects of terrorist attacks.
The study ends with some recommendations that may help other researchers in this field, like the following:
1- The need to develop effective programs to raise the level of insurance culture in society constantly.
2- The researcher recommends search sample company to provide sufficient information about its services and work to make appropriate insurance covers for his clients.

The volatility of the financial markets and the oil market plays a major role in influencing macroeconomic activity, as well as the high interaction between the both markets and the remarkable sensitivity to their each other fluctuations which cause the undesirable impact on other economic sectors as an expected result due the mentioned interaction.
The study aimed to analyze the relationship between the volatility of the major US market indices represented by the DJIA index, S & P500, due to their comprehensiveness of the financial market, as they summarize the performance of the entire US market which is the largest economy in the world, as well as the difference in the calculation mechanism, and oil market benchmarks: West Intermediate Texas(WTI), Brent and Dubai, using a monthly data for the period 1990-2016. The data were integrated at the first rank, which encouraged the researchers to run the Johansson and Juselius model in order to explore the Cointegration relationship between the variables, causality test, along with Vector Error Correction Model - VECM.
The study found an important relationship between The volatility of financial markets indices and volatility of crude oil prices. in one part, it was characterized by the causal influence between the S & P 500 index and the Oil benchmarks. Meanwhile, the volatility of the DJIA index has had an important impact on the formation of long-term volatility in crude oil prices.

The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use based on increased water consumption, ie, the need for drinking water, the need for expansion in the economic sectors, and the attendant increase in consumption and consumption .Water in industry, agriculture and other economic activities in light of the lack of guidance in water use and the lack of strategic planning for many countries in this world on the demand side either supply side there is an increasing demand for countries to increase their quotas And the lack of strategic planning, especially in the Arab region .All indications indicate that the future of water is very dangerous, so that everyone agrees that the conflict on water is the characteristic that will characterize the next decade, so it is represented by the administration It is not the right of any coastal country to invest inshared water resources in away that harms other countries and to enhance confidence and cooperation through the establishment of joint committees that are concerned with the management and management of international water Common

The global oil market is one of the most important markets in the world and occupies especially for countries consuming and producing countries, and the status of understanding of the mechanism for determining prices in the market help to stand on many factors affecting oil demand and supply of oil and geopolitical factors, climate and alternative sources of energy .. etc. factors, and that the main objective of the research is to study the causes and results left behind by the oil price shocks in the world market, and the movement of these factors be through a cycle of energy that explain the strength of competition between these factors and their effects on prices, when demand increases evolution Large image leads to significant increases in prices because of the oil supply is flexible and needs a period of time to adjust and balance again in the oil market generator that imbalance in the energy cycle evolution (positive shock), when falling oil demand in front of increase oil supply, the balance is collapsing because of satiety The oil market witnessed many shocks in its prices from 1973 to 2014, sometimes negative and sometimes positive, and the factors affecting each shock vary. time history, vary Nes The impact of each factor affecting the market in each shock and this complicates the possibility to predict positive negative price shocks, as well as in the difficulty of determining the length of time separating the shock and other.

The importance of this research is to clarify the nature and the relationship between the indicators of financial policy and banking stability in Iraq, as well as to find a composite index reflects the state of banking stability in Iraq in order to provide an appropriate means to help policymakers in making appropriate decisions before the occurrence of financial crises.
Hence, the problem of research is that the fiscal policy has implications for the macro economy and does not rule out its impact on banking stability. Moreover, the central bank does not possess a single indicator that reflects the stability of the banking system, rather than the scattered indicators that depend on determining the stability of banking through changes Relative to those indicators.
The paper used quarterly data for the period 2010-2016. It apply the ARDL model to examine the hypothesis that financial policy had an effect on banking stability through the proposed aggregate index of banking stability. The paper found that government’s borrowing by treasury bills enhance the banking stability and this Positive relationship emerged because of the classification of the treasury bills within the liquidity components during the period of the study (2016-2010). This is done if there is a capacity of fiscal policy to repay the debt, but if the debt exceeded the capacity of the government to repay will have a negative impact on the banking stability. The paper suggested that the fiscal policy must build sovereign fund for the purpose of exploiting the surplus in fiscal policy in times of prosperity and use them in times of crisis in which the fiscal policy needs funds to carry out its duties and the purpose of not to crowd out the economic units especially the banking system through continuous borrowing. This may lead to a decline in the ability of the government to repay debts. The Central Bank of Iraq should adopt than aggregated index of banking stability, which is a mean for forecasting early warning of banking crisis

In this paper, The transfer function model in the time series was estimated using different methods, including parametric Represented by the method of the Conditional Likelihood Function, as well as the use of abilities nonparametric are in two methods local linear regression and cubic smoothing spline method, This research aims to compare those capabilities with the nonlinear transfer function model by using the style of simulation and the study of two models as output variable and one model as input variable in addition to generating random error in the model of the transfer function model that follows the ARMA model by two functions and a variation (0.5) at sample sizes (n = 100,150,200) The results showed the superiority of the nonparametric transfer function model at the cubic smoothing spline estimator C.S.S On the nonlinear and nonparametric transfer function model.

Many production companies suffers from big losses because of high production cost and low profits for several reasons, including raw materials high prices and no taxes impose on imported goods also consumer protection law deactivation and national product and customs law, so most of consumers buy imported goods because it is characterized by modern specifications and low prices.
The production company also suffers from uncertainty in the cost, volume of production, sales, and availability of raw materials and workers number because they vary according to the seasons of the year.
I had adopted in this research fuzzy linear program model with fuzzy figures use quarter function for cooler products of AL-Hilal Industrial Company which consisting of (6) products for the year 2015, this model was resolved by transfer of fuzzy linear program problem to a normal linear programming problem according to Mehar method, and then apply one case of sensitivity analysis which are fuzzy cost change, and has been reaching the optimal solutions for this case.
The research found that it is better to product the same number of units in all seasons and store the surplus products of the first and fourth quarters because of a lack of a demand in that period and sell them in the second and third quarters to increase demand because the production cost is low in the first and fourth quarters and increase in the second and third quarters

Quality is one of the important criteria to determine the success of product. So quality control is required for all stages of production to ensure a good final product with lowest possible losses. Control charts are the most important means used to monitor the quality and its accuracy is measured by quickly detecting unusual changes in the quality to maintain the product and reduce the costs and losses that may result from the defective items. There are different types of quality control charts and new types appeases involving the concept of fuzziness named multinomial fuzzy quality control chart (FM) , dividing the product to accepted and not may not be accurate therefore adding fuzziness concept to quality charts confirm and add a new perspective. In this study, we will compare between the sensitivity of traditional quality control chart (fraction defective chart – P chart ) and multinomial fuzzy quality control chart (FM) to monitor the yarn gauge applied study using data (101 ) samples from Nineveh textile factory, sample size (20 ), we notice that (FM) control chart was more sensitive to detect the changes in the quality because it take in the consideration all the levels of the product not only accepted or not .So we have to take in consideration these kind of control charts to monitor the quality but dividing the product to accurate levels depending on experts.

This research aim to overcome the problem of dimensionality by using the methods of non-linear regression, which reduces the root of the average square error (RMSE), and is called the method of projection pursuit regression (PPR), which is one of the methods for reducing dimensions that work to overcome the problem of dimensionality (curse of dimensionality), The (PPR) method is a statistical technique that deals with finding the most important projections in multi-dimensional data , and With each finding projection , the data is reduced by linear compounds overall the projection. The process repeated to produce good projections until the best projections are obtained. The main idea of the PPR is to model the multiple regression as a sum of the nonlinear functions of the linear structures of the variables.
Two approaches were used to solve the problem curse of dimensionality : the first approach is proposed projection pursuit regression method (PPR) and The second approach is the method of neural networks (NN) representing by (Back Propagation of error) which is one of the methods used in reducing dimensions . A simulated study was conducted to compare the methods used. The simulations were based on findings that showed that the method (NN) in this study gave better results than the (PPR) based on RMSE.

The idea of carrying out research on incomplete data came from the circumstances of our dear country and the horrors of war, which resulted in the missing of many important data and in all aspects of economic, natural, health, scientific life, etc.,. The reasons for the missing are different, including what is outside the will of the concerned or be the will of the concerned, which is planned for that because of the cost or risk or because of the lack of possibilities for inspection. The missing data in this study were processed using Principal Component Analysis and self-organizing map methods using simulation. The variables of child health and variables affecting children's health were taken into account: breastfeeding and maternal health. The maternal health variable contained missing value and was processed in Matlab2015a using Methods Principal Component Analysis and probabilistic Principal Component Analysis of where the missing values were processed and then the methods were compared using the root of the mean error squares. The best method to processed the missing values Was the PCA method.

The aim of this research is to estimate the parameters of the linear regression model with errors following ARFIMA model by using wavelet method depending on maximum likelihood and approaching general least square as well as ordinary least square. We use the estimators in practical application on real data, which were the monthly data of Inflation and Dollar exchange rate obtained from the (CSO) Central Statistical organization for the period from 1/2005 to 12/2015. The results proved that (WML) was the most reliable and efficient from the other estimators, also the results provide that the changing of fractional difference parameter (d) doesn’t effect on the results.

This research is aiming to analyze the impacts of the current budget in Iraq by using the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets the requirements of (GFSM) on an accrual basis the adoption of GFSM contributes to the development of accounting principles and policies and helps to provide a lot of information that meets the requirements of financial management in general and government accounting systems in particular for the management and optimal utilization of government resources, one of the most important recommendations is to adapt the Iraqi government accounting system and the current financial and accounting manual with (GFSM) in line with the requirements of the economic and political environment in Iraq to work on the adoption of (GFSM) in terms of the accounting principles, procedures and accounting policies adopted by it, taking into account the specific circumstances of the Iraqi environment, and working towards the adoption of the budget of programs and performance instead of the current traditional budget and provide information on the state programs and results of its activities and the transition to planning the general budget in the medium term to provide an opportunity to comply with the basis of accrual accounting, as well as the development of the government accounting guide currently supported with (GFSM) encodings and patches.

The objective of this research is to develop a method for applying financial derivatives in the local environment to reduce the risk of foreign exchange rate fluctuations to enhance quality of accounting profits through Financial reporting to local units In accordance with international financial reporting standards, To accomplish this objective was selected a sample of Iraqi units exposed to the risk of fluctuations in foreign currency rates, As the research found:
1- many companies and banks in the local environment a lot of losses due to fluctuations in foreign currency exchange rates.
2- that financial derivatives in the Iraqi environment represents a mechanism to avoid risks faced by the unit to recognize the changes in the value of a financial instrument in the same period to admitting the hedge item changes that is for, The search has recommended the following:
1. to achieve the requirements of the developments in the Iraqi environment and opening up of the Iraqi units on foreign business dealings, especially made in foreign currency that are accompanied by many risks is to activate the financial derivatives transactions in foreign currency is important to reduce the the associated risks.
2. the need to develop domestic accounting rule 4 by adding financial tools to rule in accordance with the measurement and disclosure of international financial reporting standard 7 & 9 to help the decision maker to take rational decisions.

Recently, there has been a major trend towards environmental issues and concern for the green product because traditional products cause serious environmental impacts such as reduced resources, global warming, energy consumption, emissions and other environmental damage. Under these developments, economic units are looking for cost-effective technologies that reduce the cost of a green product that has four main dimensions: reducing energy, reducing resource consumption, preventing pollution, and using renewable energy while not compromising quality and satisfying customers in order to enhance competitive advantage.
This research will address one of the most important cost-effective green technologies, Green Target Cost, as a strategic input to cost management from the product design stage. This technology is used to reduce costs and achieve competitive advantage through integration with other technologies. Research Value engineering technology will be used as one of the methods of quality improvement and cost reduction through product functional analysis, identification of host activities of value and non-value activities as well as identification of activities that have environmental impacts and activities that It has no environmental impact and has been used as it aims to direct economic units to focus on customer needs and work towards achieving them. This research presents the knowledge bases of these inputs and their lessons in achieving competitive advantage. It will also explain the steps to be followed to achieve the green target cost. The research problem includes finding how to produce environmentally friendly products that support the competitive position of the economic units and help them increase their market share by providing environmentally friendly products of high quality. The main aim of the project is to find appropriate solutions to the problems experienced by the economic units through the use of modern technologies that are sensitive to environmental issues.

This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on method Experimental analysis and descriptive statistical tests. For population of (32) Listed company on PEX
The study found that: The following variables have a significantly related to the timeliness of corporate financial reporting as :( 1) Audit report lag. (2) Profitability of the company (3) Gearing (4) Profit or Loss Company. The other Eight Variables are not significantly associated with the Timeliness "Reporting Lag".The Adjusted R2 of The Multiple regression analysis model is )41%(. Descriptive statistics shows that the mean reporting lag is (85(days which is less than the legally stipulated period (90) days, and the mean of audit lag is) 67(days.
The study recommended a set of points including enforcing, the corporate company in reporting lag Specific company law, Act for the preparation and issuance of financial reports, in appropriate time. In addition, enforcing the audit firms, not to delay their reports, where the delay of audit reports, leads to a delay in the issuance of annual financial reports for companies. There should be legislation that required companies, to issue their financial reports, within a specified period after the audit period, to reduce reporting Lag. The need to confirmation and activation toward violators, of the regulations and directives, related to disclosure including the time limit, to publication financial reports, Moreover the need for companies to determine

The dividends is one of difficult and important decisions taken by the administration in the economic units, because this decision has a direct impact on the investor and economic unit, so the main objective of any investor is achieve earnings, as well as information borne by dividends about the earnings quality of the economic unit and the level and efficiency of management to achieving earnings.
The research aims at explaining the effect of the dividends policy on the earnings quality in the companies listed in the Iraq Stock Exchange. The Miller model was used to measure the earnings quality in the companies listed in the Iraq Stock Exchange by using discretionary accruals short-term, the impact of the dividend policy on the earnings quality in the joint stock companies listed in the Iraq Stock Exchange was measured by organizing a questionnaire was distributed to a sample of employees in the companies. The effect of the variables was shown through the use of statistical models in the form of the smallest squares and linear regression model. After testing the hypotheses, a set of conclusions was reached, was the existence of an acceptable level of earnings quality in the financial statements issued by the companies listed in the Iraq Stock Exchange, as well as a significant relationship between dividends policy and earnings quality in the companies listed in the Iraq Stock Exchange, A number of recommendations were made the need to urge the joint stock companies listed in the Iraq Stock Exchange to follow a of fixed dividends policy, and maintain stable levels of dividends on a regular basis to avoid a negative impact on stock prices in the financial market, as well as the need for the Iraq Stock Exchange to increase the awareness of companies listed in the market the concept of earnings quality, as this concept of special economic benefits to the company itself and the general return to the market as a whole.
Key terms: Dividends, Dividends Policy, Earnings Quality.

The purpose of this study is to assess the performance of government units (Iraqi hospitals) by trying to determine the possibility of the current governmental accounting system to provide information on the performance reports of government units. In order to improve the efficiency of hospital resources management, the services provided by the hospital should be subject to performance measurement and evaluation The importance of the health sector in the provision of services, in order to raise the efficiency of the performance of services provided by government units has reached the researcher a set of conclusions, the most important
1. The financial reports produced by the accounting system in government units are not capable of meeting the needs of the legislative, executive and supervisory bodies to carry out the tasks entrusted to them. They do not include methods of financial analysis and comparative figures from previous years that help to detect deviations, analyze their causes and address them.
2. Performance indicators are descriptive indicators that do not reflect the current reality of the hospital.
The researcher reached the most important:
1. It is necessary to provide an integrated and consolidated financial reporting system that includes appropriate data and information that meet the needs of its users in a timely manner.
2. To raise the level of performance of the hospital by supporting the evaluation process with expertise from outside the country to help the hospital to perform better.

The research aims to reveal the role of financial analysis in rationalizing the investor decision on the Iraqi stock Exchange market, by studying the relationship and impact techniques and methods of financial analysis on the decisions of investors in the market. The most important techniques and methods discussed in this study were: analysis (financial ratios analysis, comparison of financial statements analysis, cash flow statement analysis) for companies listed in the Iraqi stock Exchange market. The researcher adopted the analytical descriptive method which depends on the collection of data on the phenomenon and its interpretation. The questionnaire was used as a tool to survey on local investors in market (30) investors, the research hypotheses were analyzed using the statistical program SPSS and using the T-test and ANOVA-test. In light the theoretical and practical study of the research, the researcher reached a set of results, the existence of a strong relationship and influence between the techniques of financial analysis selected and decisions of investors in the Iraqi stock Exchange market. The study presented many of the recommendations, the most important of which were the need to provide financial analysis of the lists and financial reports in the Iraqi Stock Exchange by specialists and analysts with efficiency and experience to increase the awareness and culture of the Iraqi investor, which help in rationalizing its investment decision.

We produced a study in Estimation for Reliability of the Exponential distribution based on the Bayesian approach. These estimates are derived using Bayesian approaches. In the Bayesian approach, the parameter of the Exponential distribution is assumed to be random variable .we derived bayes estimators of reliability under four types when the prior distribution for the scale parameter of the Exponential distribution is: Inverse Chi-square distribution, Inverted Gamma distribution, improper distribution, Non-informative distribution. And estimators for Reliability is obtained using the well known squared error loss function and weighted squared errors loss function. We used simulation technique, to compare the resultant estimators in terms of their mean squared errors (MSE), mean weighted squared errors (MWSE).Several cases assumed for the parameter of the exponential distribution for data generating, of different samples sizes (small, medium, and large). The results were obtained by using simulation technique, Programs written using MATLAB-R2008a program were used. In general, Simulation results shown that the resultant estimators in terms of their mean squared errors (MSE) is better than the resultant estimators in terms of their mean weighted squared errors (MWSE).According to the our criteria is the best estimator that gives the smallest value of MSE or MWSE . For example bayes estimation is the best when the prior distribution for the scale parameter is improper and Non-informative distributions according to the smallest value of MSE comparative to the values of MWSE for all samples sizes at some of true value of t and .