journal of Economics And Administrative Sciences

Several studies have indicated that more than 600 cities in the world (intermas of rapid growth and development) will generate about 60% of international economic growth between 2010 and 2025 . by 2025 , 66% of the worlds population will live in urban areas the management of cities will face challenges that accompany this increase in the population which requires preparing to face these challenges and problems and the need to provide the aim of the research to know the readiness of Baghdad city to implement the strategies of urban management throught on asmple representing the ( Advisiry group for the comprechnsive development plan for the city of Baghdad 2030 and its supporters ) in the municipality of Baghdad and the number of ( 51) people . and used several statit call means to process the information,of which is the percentages to prescribe the study sample , mediary and bange , rang multiple decline and the factors analysis . Strating for two kypo theses : There is correlative connection of incovporeal evidence between all the study variables and influencp connection of incorporeal evidence between the whole study variables and the study has arrived to collection of conclusions , the most important of the success of urban management strategies that regires the interaction of all strategies . The necessary necessities for life such population (proper food , drinking water , energy) , and mast strive to achieve sustainability in the field (Economic , social and environmental) and infrastructure development and control of the level of traffic congestion and pollution to all of this require substantial improvements by cities in how to operate resouces efficiently effective and rational urban management has become one of the most important reqairements and needs of to days cities and the future.

The current research discusses "The Relationship critical factors for knowledge transfer in strategic success opportunities", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in correlation, in order to test the hypotheses I used a field study and applied it on a sample of deans, head departments and their assistant in a number of colleges in Baghdad City and was (60) person, data was collected by questionnaire as a key tool to search, she also used a number of statistical methods for data processing, including: The arithmetic mean, standard deviation, and coefficient of simple linear correlation (Spearman), the most significant outcome of the research was a correlation existence of critical factors for knowledge transfer (knowledge properties, the source of knowledge, recipients of the knowledge, organizational context) in strategic success opportunities, finally found the good use of the research samples correlation. Based on this was the most important conclusions that community colleges and departments use the dimensions of the critical factors for the transfer of embodied b knowledge (knowledge of the characteristics of the source of knowledge, recipients of knowledge, organizational context) combined to promote greater chances of success her strategic her more than if they used these dimensions individually. the study concluded a set of recommendations which was the need to invest the critical factors for knowledge transfer also sustain and develop these factors to maximize the added value that is reflected on strategic success, and support that through their ability to survive and adapt in a highly competitive environment and the need to employ it by private college administrations for critical factors of knowledge transfer dimensions which are (knowledge properties, the source of knowledge, recipients of the knowledge, organizational context), in a thorough contemporary overview than activated individually to enhance strategic success opportunities

This research raised the strategic selection factors and dimensions of the quality of higher education and what the nature of their relationship and has been collecting a sample search from the technological University of president scientific departments and administrative and scientific associates and chiefs of branches This research aims at studying factors affecting the strategic selection effects these factors in the quality of higher education and the combination of these factors has been identified as a group of selected dimensions of quality of higher education and study link relationships and affecting factors and strategic selection of (risk, previous strategies, resources, time, considerations and internal trends) and dimensions of the quality of higher education (senior management commitment, the participation of workers, training , Measurement and analysis, continuous improvement) and the data were analyses using the SPSS statistical software and tools used for analysis are: determining the saturation factor, arithmetic mean, standard deviation, coefficient of variation, simple linear correlation coefficient Spearman to test the validity of hypotheses and affecting link analysis and hypothesis testing adopted in research which proved the existence of a link between research variables and the effects were statistically acceptable degree which shows the importance of choosing strategic alternative within the dimensions of the quality of higher education researcher has come to several conclusions of which he found there is interest in using Application of maybes quality of higher education quality in the Organization discussed, either by the most important recommendations was the need for constant comparisons to handle risk situations that may affect the selection of the appropriate strategic alternative in addition to make good quality strategic goals discussed in organization's reach

The objective of this research is to measure the training programs and identify the nature and then measure how it reflected on the quality of municipal services provided by the municipal departments investigated by measuring the quality of services based on quality standards, the researcher chose four municipal departments in the Rusafa / Baghdad (164 people) representing the directors and their assistants, officials of the municipal departments, the people and the engineering staff in charge of the task forces as well, including the survey of the views of the concerned persons in the management of the Vocational Training Institute in the Secretariat of the Republic, The quality of the municipal services was measured through the dimensions of reliability, responsiveness, reliability, empathy, and motivation. They represent the paragraphs of the questionnaire. Prepared for this purpose. The data was collected through the questionnaire as well as the personal interviews of the stakeholders. The actual data obtained through the field experience and the personal and practical experience of the researcher. In addition to the questionnaire opinion (11) paragraph issued to citizens within the boycotted municipalities of the four surveyed, and for the purpose of data analysis and access to the results was used statistical software ready package (19- Ver-Spss) use ALL range of statistical methods descriptive, and research found a set of conclusions of the most important , That there is an important role played by training programs in achieving the quality of municipal services, through the benefits of these programs reflected positively on the quality of services is to increase motivation and also increase the skills of individuals and their ability to perform their functions better. There is also a significant correlation between the research variables. The results indicate that there is a significant correlation between the training programs in the quality of the municipal services. Based on the findings of the research results of the research, a number of recommendations were made. The human element is the most important components of the production elements, and this comes through the adoption of effective plans and programs for development, especially the engineers and technicians to provide them with knowledge and experience and change behavior towards achieving high quality service.

The purpose of the research is to identify the social capital of the Municipality of Samawah Municipality by defining the level of its three dimensions (the structural dimension, the relational dimension and the cognitive dimension) and identifying the appropriate means that contribute to increasing the structural empowerment of the workers in the Municipality of Samawah. Between the social capital and the structural empowerment of the workers. From the perspective of social capital, the researchers examined the correlation and the effect of dimensions (structural, relational, cognitive) on the structural empowerment of the workers and with data collected from a sample of (168) Samawah, which is part of the Ministry of Construction, Housing and Public Municipalities. This research was presented and analyzed the results of the research (the effect of social capital on the structural empowerment of workers), By presenting the computational environment 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 research sample at the general level of the search variables. Based on the fifth Likert scale in the responses of the sample, the response level will be limited (1 - 5) and five levels according to the categories, and the two research hypotheses on the existence of (relationship and relationship between the impact of social capital and the structural empowerment of workers), and proved the results of the application of the validity of the hypotheses that were raised, on the basis of which was formulated a set of results that Include A set of administrative practices necessary to build social capital and enhance the structural empowerment of workers. The organization, which has been characterized by having active and active networks and a deep reservoir of trust, is likely to have future interest in increasing them. Is characterized by being divided and fragmented to some extent, because it does not characterized by a network of social relations ,the main recommendations were to focus on the importance of joint work and attention to the networks of work by encouraging workers to build social relations through attention to training, working methods and informal practices. Joint work is a successful way to build a solid foundation for structural empowerment. and the value of scientific research through the guidance to use these modern concepts to access the sporadic ways in the management of government departments.

Baghdad and the other Iraqis provinces have witnessed many of celebrations which have the significant effect on the souls of Arabic and Islamic people in general , and Iraqi people, especially the birthday and death of two al-kadhimen Imams(peace upon them) and others .From here the researcher begin to study the visiting of imam kadhimen (peace upon him) on 25 Rajab the commemoration of his sacrifice, simply because have implications of religious, ideological and cultural sectors which represents in finding the greatest flow of visitors .the problem of research appeared due to the clear difference in number of visitors during one day, beside the significant increase in number of visitors through the period of visiting that reached great number on days (22-23-24 of Rajab month), also the researcher has chosen the sample of research, depending on the number of visitors in Sadir city and their neighborhoods to city of holy kadhimen, in order to identify the Maximum flow of visitors in coordination with concerned sides (Shitte affairs divan /Department of religious ceremonies /board of Al-husyania procession), (the general secretariat of holy shrine of kadhimen), (Council of Baghdad province/ governor of Sadir city 1,2), (councilarity of Baghdad /department of designs /section of geographical information), in addition to many of friends who are living near the place which leads to location of visiting ,beside the number of visitors who they done the ceremony of visiting during its time. The goal of study is to find the greatest flow of visitors with create treatment of fuzzy by using the method of fuzzy dynamic programming style, though it used rank function to solve the fuzzy and Trigonometric functions, in order to know the time of increasing number of visitors .The results which have gotten by research that the Maximum flow of visitors on 24 Rajab are (131196, 94100, 46056), Throw( Morning, afternoon, evening) Where the number (46056) represents the Maximum flow for the morning period and so on the rest of the numbers, By using the grade function of the triangular triangulation function to handle the fog of the three periods of visitors per day
(Ie after processing the fog for (22-23-24 of Rajab month) shows that the Maximum flow of the processor is (91391) visitor at day 24), exactly the flow of visitors have increased from or fly intersection to Tarik intersection ,to 55 intersection, to 83 intersection, intersection of complex of teachers ,intersection of oil club, to al– binok, to selekh intersection, to al-nada mosque, to Antar intersection, to intersection of 14 Ramadan bridge, finally passing to kadhimen city .The number of visitors are (131196-51084), and the time of visiting between the noon of 23 of Rajab to night 24 of Rajab As shown in Figure (11).

This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The questionnaire was used as a main tool for collecting data on the research variables through the measurements that were constructed. In addition, the interview was used as well as some paper data. In order to process the data and information, the Statistical Analysis Program (SPSS) The results were obtained by means of several statistical methods (the percentages and frequencies, the analysis of averages, the standard deviation, correlation analysis, linear regression analysis, the coefficient of variation, and the Kay square test). The main hypothesis was accepted (there is a statistically significant correlation between the exclusion of organizational change and organizational performance). There is also a relationship between organizational change and organizational performance. The hypothesis was accepted Second, there is a statistically significant effect on the exclusion of organizational change in organizational performance. The research ended with a number of conclusions. Technological change and change in tasks are the most important dimensions that are directly related to the development of organizational performance. Knulogi and change in the tasks represent the most prominent and most influential dimensions of performance

The research tacklets the role of risks arising from the excessive use of derivative contracts for trading in financial crises, including the recent global financial crisis in (2008) which is known the mortgage crisis.
In order to prove the hypothesis of the research, the risk index of derivative contracts has been chosed as expressed in the measure of (value at risk) to be the main field for testing the hypothesis of research. The duration of the contract has been also chased for (15) years between the years (2001- 2015), the period preceding the global financial crisis, while the second represents the period of time that followed. The research reached a number of conclusions, but the most important one was that there was a significant difference between the risk of derivative contracts in the two periods preceding the global financial crisis and those that followed. The research recommended that the management of the (Toronto - Dominion)bank should measure its revenues from its transactions in derivatives contracts periodically and in detail with a view to reducing and managing risk and achieving the desired objectives of investing in these contracts

This study aims to determine the impact of organization values as an independent variable across its dimensions (organization management values, organization mission values, relations management values, and environment management values) on achieve the strategic success which is the dependent variable and include its dimensions (environmental analysis, creative thinking, strategic decision, effective implementation, and leadership capacities). The study is conducted in the Iraq Oil Ministry. It deployed the analytical descriptive approach. It focuses on the study problem enquiries throughout addressing several principal and sub-hypothesizes in regards to cause and effect relationship. To achieve this result a sample of the subject community has been studied. The sample has ( 60 ) high rank leaderships selected based on comprehensive and elected method. The researcher uses surveys, interviews, and observations to collect the required information. The researcher distributed ( 67) survey on the samples community, ( 60 ) viable surveys were submitted. The information then processed through (SPSS) using natural distribution, percentages, medium, standard deviation, and (Person) coefficient correlation, and simple and multi-liner regression. The research concludes that the hypotheses are true.The research finds that there is a positive correlation relationship between the organizationals values and the strategic success. The research finds that, among other dimension, organizational environment management is the most influential on the strategic success. The research came out with several recommendations. Among them are: investing in active relationship between organizational value and strategic success, promoting the origination investment in the organizational value set, this serves as a pattern of good employees' conduct and entrepreneurship method that reveals the organization reputation in such a way distinguishes the organization from others to reach high levels of strategic success. The organization then deploys values in a collective manner to achieve the strategic success and be able to develop and grow amidst of environmental uncertainty, and deepen the organization interest in its strategic success.

The research aimed to test the effect of independent variables career plateaus and workaholism on employees loyalty through the influence of the mediator variable organizational socialization. Descriptive approach with survey style on a sample of managers and executives in the Iraqi Drilling Company in Basra's (123) employees. The most important findings of the research are: the existence of a significant effect of the independent variables career plateaus and workaholism in employees loyalty by having a mediator variable organizational socialization and introduced numerical from recommendations.

The results of the analysis showed that there is a correlation between ISO 9001 and the competitive advantage, which shows that the implementation of ISO 9001 in the private colleges achieves a competitive advantage through its ability to employ the entrance of quality systems management according to ISO 9001, By focusing on improving the quality of its educational services in accordance with a clear and understandable policy for all and its ability to meet the expectations, expectations and wishes of students and beneficiaries, which leads to lower costs of operations compared to other colleges and achieve a higher level of reliability and quality and value of services provided and rapid response and adaptation to environmental changes and commitment to time and speed in completion Its services, development and continuous improvement and support for all levels of creativity. The most important recommendations must be convinced by the administration of the civil colleges and their councils by applying the international standard ISO 9001: 2008 so that the LED Support and support for the necessary changes that may occur

The research aims to identify the mediator role of workplace spirituality in the relationship between psychological capital and entrepreneurial behavior: field research to a sample opinions from employees at the center of the Iraqi ministry of Oil . The importance of the current research emerged from paucity of studies that have attempted to identify and know the nature of the relationship between the variables as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector.
In order to achieve the goal of research the use of the analytical method (quantitative) was relying on the questionnaire as an essential tool for collecting research data Has been chosen center of the Iraqi Ministry of Oil a field to search, included (307) Employees At all administrative levels in the Ministry.
The evaluating and testing the Validity and Reliability of the measurement research tools we have been relying on test coefficient (Cronbach's alpha) as well as on the use of confirmatory factor analysis for variables research. Then we conducted data analysis and test hypotheses using appropriate statistical tools (some of descriptive statistics, Correlation analysis, direct and indirect effect analysis using the structural equation modeling method, and the Sobel test to verify the significance of the intermediate role assumptions.
The results showed correctness or validity of all the research hypotheses, Accordingly, a set of conclusions was formulated, the most important of which is that variable of the workplace spirituality partially mediates the relationship between psychological capital and entrepreneurial behavior, The research concluded with a number of recommendations Which ensures a range of administrative mechanisms and practices that promote the building of psychological capital and create an environment conducive to the development of workplace spirituality and entrepreneurial behavior of employees

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall. This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of individuals and society in light of population increase and the fluctuation of water resources and lack of incoming water in addition to the increase of salinity and the decrease of water levels and its fluctuation and its reflect on the agricultural sector and its deterioration, as well as the need of industry of all types to water in light of the expansion of industrial activities that Iraq might experience, in addition to the importance of using water in power plants , water law prices is considered one of the factors that led to disruption of water security in Iraq where waste and misuse and loosing big quantities of water in terms of not applying economic implications for water use and hence the importance of adopting a comprehensive strategic plan to determine the factors of water deficit problem and taking in consideration the economic vision and the international experience in managing supply and demand on water that can be applied in Iraq, this is why this study focused on the economic implications of integrated water management in accordance to a strategic perspective to limit the crisis of water in Iraq.

The research is to use the specifications and detection of the main and secondary causes of the problems that lead to the weakness and low quality of local production in Iraqi companies and develop appropriate solutions to them, as Iraqi companies suffer from the low quality of production, And the adoption of the requirements of ISO 9001: 2008, which contributes to the development of production processes within the company, and through the field co-operation and survey conducted for public companies affiliated to the Ministry of Industry and Minerals, The importance of the research through the statement of the most important problems facing the General Company for vegetable oil industry in terms of low and weak in production quality and weak ability to compete imported products, and the most important conclusions reached by the researcher shows that the quality processes within the department (quality and ISO) without other sections The company's lack of interest in the development and training of its employees on the quality system and the lack of financial allocations for training courses and the non-use of technology to examine the products, but limited to the usual physical and chemical methods.
Due to the weakness of the technology in the company and recommends the researcher to increase the incentive of the worker through the equivalent of the active worker and the efficiency and experience and high costs and increased by senior management to achieve and improve the system of high quality. The work of courses and seminars to increase the experience and efficiency of staff working in technical departments.

The investment however "was its description and meaning, it remains a resident" in the composition of capital assets located in the forefront of the creation of productive assets, and this means that the investment in the productive sectors is a priority in achieving capital accumulation, on any other investment that takes place with the stages of advanced development of formation , not forgetting "to humans and investment humans as head of real money product, the source of the economic surplus and accumulation, and the source of producing values, and if human labor was the source of value, and the human was the source of work, therefore humanitarian work on different levels and skills presents capital", so the investment in human beings is the main source of economic surplus, and that the investment in it after stages of the development of the productive forces presents an addition to it .

Foreign trade is very important in global economies because of its impact on the sustainability of economic growth by stimulating economic activity, creating jobs and expanding production . On the other side , this policy is a major obstacle to many developing countries and the reason is due to the nature of the economies of those countries because they rely mostly on one or a few economic resources, which makes them rely mostly on exports to that resource while they import most of the needs of their local market Which makes them in a spiral of underdevelopment , dependence and economic exposure, which requires them to break that cycle and the launch of economic development Perhaps one of the most important means to achieve this is direct foreign investment in vital economic sectors in those countries for achieving the objective of diversification economic activity within these countries to meet the need of the domestic market, export production of goods and services to the outside and reduce the idea of dependence on one resource This economic variable is clearly seen in the experiences of a group of relatively recent countries in economic development that have succeeded in creating a fertile ground for foreign direct investment in export sectors, which is a motive for Iraq to highlight this variable and how to deal with it by these countries for the purpose of benefiting Of these experiments and trying to simulate them in the Iraqi economy as a country that is still far from achieving economic development

In the past years, the Algerian Economy has witnessed various monetary developments characterized by different monetary and banking reforms aimed by monetary authorities to achieve monetary stability and driving overall growth. It should be noted that there is evidence to initiate fundamental changes on the basis of which new monetary, financing and banking policy mechanisms must be formulated in Algeria by enhancing the pursuit of reforming the monetary system, in order to improve monetary and economic indicators.
The study aims to clarify the economic stability policies forms adopted by several countries in order to combat the economic structural imbalances. Based on monetary policy instruments and the fact that the monetary policy represents a side of general economic policy, it requires a high degree of coordination between its instruments. So, a strong conviction have been generated by monetary policymakers that price stability should be the long-term goal of monetary policy and monetary aggregates that have not been effective for long time In fighting inflation, prompting a new monetary policy approach focusing directly on reducing inflation.
There are indications of fundamental changes in the vision on which the monetary policy mechanisms were formulated in Algeria, in order to ensure the safety of the financial system, Inflation has become an important economic indicator for the measurement of economic growth rates in Algeria, and it requires to the monetary authorities to research its determinants and address its causes. As far as it becomes an economic problem as much as it has a quantitative methods for assessing it and provide mathematical methods to measure it and explain its causes and treatment, and showed how monetary policy instruments are integrated to face the inflationary pressures. For that, the study concluded to estimate a long-term relationship between several national monetary policy variables using the ARDL model.

This research reviews the basis for the settlement of claims when marine losses occur, including the settlement of claims in the case of joint maritime losses for goods and ship objects, as well as the settlement of claims for damage to vessel objects when they are at sea risk and loss during the sea voyage. Construction
The Research used descriptive, analytical and historical methods in preparing the research; the society of study composed of the employee in the insurance companies working in Sudan, the questionnaire was distributed for all study samples. The study concluded some important results of which it is , there is a weak of awareness, and lack of understanding by the Insured of the conditions and exceptions of the Marine Insurance Documents and the conditions of the Institute of Marine Insurance Subscribers in London (a), (b) and (c), leading to the occurrence of the dispute between the Insured and the Insurance Companies when settling claims and friendly settlements for marine insurance claims avoid insurers many problems and disputes with the insured. The most important recommendations were resolving disputes over the settlement of marine insurance claims through the courts adversely affects the trust of the insured in the credibility of the company to fulfill its obligation to pay compensation and friendly settlements of marine insurance claims lead to rapid payment of claims at a time when the insured is most in need of compensation until he is affected by the interruption of his business and loss due to delay.

Transport is a problem and one of the most important mathematical methods that help in making the right decision for the transfer of goods from sources of supply to demand centers and the lowest possible costs, In this research, the mathematical model of the three-dimensional transport problem in which the transport of goods is not homogeneous was constructed. The simplex programming method was used to solve the problem of transporting the three food products (rice, oil, paste) from warehouses to the student areas in Baghdad, This model proved its efficiency in reducing the total transport costs of the three products. After the model was solved in (Winqsb) program, the results showed that the total cost of transportation is (269,979.4$) or approximately (33,747,425 ) million diners Compared to the total cost of the company (310,116.59$) or approximately (38,764,573.75) million diners, as well as this only Models achieves a profit of (40137.19$) dollars or approximately (5,017,148.75) million diners

In general, researchers and statisticians in particular have been usually used non-parametric regression models when the parametric methods failed to fulfillment their aim to analyze the models precisely. In this case the parametic methods are useless so they turn to non-parametric methods for its easiness in programming. Non-parametric methods can also used to assume the parametric regression model for subsequent use. Moreover, as an advantage of using non-parametric methods is to solve the problem of Multi-Colinearity between explanatory variables combined with nonlinear data. This problem can be solved by using kernel ridge regression which depend on what so-called bandwidth estimation (smoothing parameters). Therefore, for this purpose two different methods were used to estimate the smoothing parameter (Maximum Likelihood Cross-Validation (MLCV) and Akaike Information Criterion (AIC)). Furthermore, a comparision between the previouse methods had been provided using simulation technique , and the method of Akaike Information Criterion (AIC) has been found to be the best for the Gaussian function .

This paper presents a grey model GM(1,1) of the first rank and a variable one and is the basis of the grey system theory , This research dealt properties of grey model and a set of methods to estimate parameters of the grey model GM(1,1) is the least square Method (LS) , weighted least square method (WLS), total least square method (TLS) and gradient descent method (DS). These methods were compared based on two types of standards: Mean square error (MSE), mean absolute percentage error (MAPE), and after comparison using simulation the best method was applied to real data represented by the rate of consumption of the two types of oils a Heavy fuel (HFO) and diesel fuel (D.O) and has been applied several tests to make sure the accuracy of grey model GM(1,1). The most important results we have reached (LS) is the best method to estimate the parameters of this model, as when applied proved to obtaining the best results and used this method in the process of addressing one of the problems of this data and missing values, and also used in the forecasting process for future values.

The purpose of this paper is to apply different transportation models in their minimum and maximum values by finding starting basic feasible solution and finding the optimal solution. The requirements of transportation models were presented with one of their applications in the case of minimizing the objective function, which was conducted by the researcher as real data, which took place one month in 2015, in one of the poultry farms for the production of eggs in the governorate of Ajlun- Jordan, where the eggs were stored in three stores until marketed to four markets. A suggested method was also presented in case of maximizing the objective function based on the use of the Minimax rule. In the first step, it determines the maximum marginal profit for each row and column, and then selects the smallest marginal profit between rows or columns until the rest next steps. This method used the costs used for real data in poultry farms to find marginal profits.
The most important results of starting basic feasible solution, is that Vogel's method was less total cost(3400) JD when compared with north west corner method and least cost method .
In the optimal solution, MODI method was used for Vogel's method and other methods, where positive or negative values were obtained for all costs or profits of the non-basic variables. The total profit of the proposed method in this paper is equal to the results of the different methods amounting to (20600) JD.

There are many uncertainty sources that may affect the statistical reasoning. However, traditional methods can not deal with all kinds of uncertainty sources, which has led many researchers to develop traditional methods. Studies still exist to this day, making hypotheses to create a common understanding for the purpose of reaching new solutions through the use of new methods that combine traditional and modern theories of sources of uncertainty
The aim of current study was to develop the adaptive fuzzy linear regression model in the case of using inaccurate data as the source of uncertainty. Specifically, the model proposed by [1]. However, instead of what dominant in fuzzy linear regression analysis, we used a new born method that uses the positions and entropy to fuzzification instead membership function. As for the comparison method we used the mean absolute difference as performance's accuracy measures.
The results of this study showed the efficiency of the use of the position and the entropy function to describe the fuzzy numbers over the use of the membership functions. The results also indicated that the develop model has the best results compared to the model adapted using the membershop functions in [1].

This research aims to design a multi-objective mathematical model to assess the project quality based on three criteria: time, cost and performance. This model has been applied in one of the major projects formations of the Saad Public Company which enables to completion the project on time at an additional cost that would be within the estimated budget with a satisfactory level of the performance which match with consumer requirements. The problem of research is to ensure that the project is completed with the required quality Is subject to constraints, such as time, cost and performance, so this requires prioritizing multiple goals. The project of rehabilitating the sand filters unit was chosen as one of the projects of Saad General Company in Salah ad Din governorate to be the sample of the research, the case study method to reach the targets of the search, and used critical path method (cpm) and Microsoft project program because there are non-traditional relationships between the activities, as used Analytical Hierarchical Process (AHP) to estimate parameters of performance criteria, and finally, using the goal programming to assist the project management to achieve their multiple objectives simultaneously. The results of the research obtained from solving the mathematical model showed the importance of this method as well as its efficiency in achieving five goals that can be achieved simultaneously according to their priorities. These objectives include: completion of the project in the minimum time, extra cost become within the budget, and satisfactory performance level of 100% By minimizing design errors or errors that occur in the implementation site through continuous on-site supervision by the project manager, as well as listening and communicating with the customer, this helps improve the quality of the project.

Poverty is defined as a low standard of living in the sense that a poor person can not afford a minimum standard of living. The phenomenon of poverty is one of the most serious problems that must be dealt with seriously. This phenomenon has persisted in Iraq for decades because of the harsh economic conditions and unstable security conditions due to the crises it has faced since 2013. This study requires much study and analysis. And rural areas as a special case. In this study, the researcher examined the poverty line as a criterion in estimating the poverty indicators, which include (poverty percentage H, poverty gap PG, poverty intensity PS), based on the continuous social and economic survey data for households in 2014. The main findings of the study were that 30% of the total population of rural areas (942, 964, 9) was poverty in 2014. Based on average consumption per capita, the individual is poor if his average consumption is less than (122) thousand Iraqi Dinar per capita per month. The objective of this study is to diagnose the phenomenon of poverty. It was found that the percentage of poverty concentrated in the southern governorates compared with the rest of the governorates where Al- Muthanna governorate leads the Iraqi governorates in the percentage of poverty (62%). Within the governorate of Muthanna, where the highest poverty gap (17%) and for the thousand (6%) in Al- Muthanna Governorate. This indicates a difference in the standard of living of individuals

In this paper, the reliability and scheduling of maintenance of some medical devices were estimated by one variable, the time variable (failure times) on the assumption that the time variable for all devices has the same distribution as (Weibull distribution.
The method of estimating the distribution parameters for each device was the OLS method.
The main objective of this research is to determine the optimal time for preventive maintenance of medical devices. Two methods were adopted to estimate the optimal time of preventive maintenance. The first method depends on the maintenance schedule by relying on information on the cost of maintenance and the cost of stopping work and access to the optimum time for maintenance, which achieves the lowest costs. The second method depends on the reliability function, which was to determine the optimal maintenance period, which then cost less Can. We also proved through this research that the method of scheduling is better than the method of relying on the reliability function because it depends heavily on the cost of maintenance.

The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.
And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.
Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-
1- There is a significant positive effect of the development in IFRS in quality accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.
2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental & enhancing) statistically significant.
The research also reached several recommendations, most notably the following :-
1- Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
2- Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

The aim of the research is to determine the impact of the Iraqi public budget on IPSASs by conducting the questionnaire; the research was based on the hypothesis that "there is an impact of the adoption of the International Accounting Standards in the general budget of Iraq”. The research concluded that the government accounting system closely interferes with the general budget at all stages. The shifting towards the accrual basis is the first element of the reform package towards reaching the reform of the state budget. Without reforming government accounting, it is almost impossible to develop the budget. IPSASs are a recognized reference to the assessment and development of government accounting in developing countries. The adoption of IPSASs on an accrual basis helps to provide useful information that helps to strengthen the planning process for subsequent years' budget and enhance financial performance control. The study recommended the need for the concerned parties to amend some of the legislation and laws for the general budget and for all stages to provide a basic basis for the shifting towards the adoption of the basis of accrual, it is also recommended adapting the Iraqi government accounting system and the current financial and accounting manual with IPSASs requirements and in line with the requirements of the economic and political environment in Iraq, which requires shifting towards adopting the budget of programs and performance instead of the current traditional budget, and that the planning of the general budget in the medium term to provide an opportunity for compatibility with the accrual basis.

The study aimed to identify the reality of the application of cost accounting system in the contracting institutions in Saudi Arabia, and the extent of the reflection of the application of this system on the effectiveness and efficiency of the general performance of these institutions. Where the research community consists of the contracting institutions operating in the Saudi Arabia, and then a suitable random sample was selected from seventy one institutions. The researchers used the historical method to track the previous studies as well as the descriptive approach to conducting the field study. The study data were analyzed by SPSS statistical program.
The results of this study conclude that there is a need for cost data in the contracting institutions in Saudi Arabia, and these institutions are able to bear the cost and burdens of this system, but these institutions do not care to implement the cost accounting system in a systematic and sound manner, or for the purpose of helping them in the management of their administrative and achievement goals, growth and development. Remarkably, the problems and obstacles that prevent the implement- ation of this system is the failure to recognize the concept and nature of this system and the benefits that will be achieved by its application by the owners and management of these institutions.
The main recommendations were to raise awareness of the application of cost accounting system in the Kingdom's contracting institutions, to implement modern and computerized cost programs in a sound and systematic manner and to define the objective of implementing this system. Also, the relevant bodies of the contracting institutions should provide assistance and advice to serve and enhance the chances of applying the cost accounting system.

The development of human resources training programs has an applied and important role in the preparation of human cadresin terms of capacity to absorb technical sciences and skills and scientific and practical practices at faster rates in order to bealighed with continous development. Hence the recognition of the significant role that human resources play in the economy of any country,which has stressed the interest towards the economic unity of the qualified staff that it needsin atimely manner through the ongoing training process in the era of high technology day by day In this regard ,the current research deal with accounting of human resources and its impact on reducing costs in the military establishment and then the realit of training and development in this institution. finally ,we have come into the conclusions and recommendatios ,the most important conclusions is that if the military cadets are trained by acadre from within the institution ,the training costs do not appear.The Iraqi training staff dues not receive any fees for this training. The members are also sent to courses outside the country in order to develop them and raise their competences where the Foreign wages in hard currency for each member trained. The most important recommendations are that human resources is awealth not only for the economic units but for the state itself and all that has been up graded skills led to contribute to economic progress and also stressed the need to train qualified Iraqi cadres outside the country for the purpose of development and benefit from their experience in training associates within the country,in providing the cost of foreign trainer.

Were arranged this study on two sections, which included first section comparison between markets proposed through the use of transport models and the use of the program QSB for less costs , dependant the optimal solution to chose the suggested market to locate new market that achieve lower costs in the transport of goods from factories (ALRasheed ,ALAmeen , AlMaamun ) to points of sale, but the second part has included comparison of all methods of transport (The least cost method ,Vogels method , Results Approximations method , Total method) depending on the agenda of transport, which includes the market proposed selected from the first section and choose the way in which check the solution first best suited in terms of costs and then subjecting the solution first to test a way distribution adjusted to reach the fitness in the distribution of products from sites to points of sale and end of the second topic is the comparison between the result of the program ( WIN QSB) and the result of the best solution to the transportation method which is better in terms of costs.
being diagnosed with the imbalance in the factories Company for vegetable oils, which leads to the flux productive products ((Shampoo, ALzahe , Sebon Alsail, Sebon Alger, Sebon Altiwlet, Mesahok Algesel, Alkaser) researcher suggested opening a new market for the disposal of flood productive quotient of these products after consultation with officials of the marketing department of the company and identify places proposed that in the interest of discharge flood productive happening in addition to the company's need to open markets in such places, has been to locate this market using transport models through the comparison between the markets of the proposed and deliver these products to market at less cost , and the researcher has a practical application of the use of modern methods and mathematical techniques to locate the proposed market based on data obtained from the company for the year 2011 and for the above-mentioned products.

In this paper, we present a comparison of double informative priors which are assumed for the parameter of inverted exponential distribution.To estimate the parameter of inverted exponential distribution by using Bayes estimation ,will be used two different kind of information in the Bayes estimation; two different priors have been selected for the parameter of inverted exponential distribution. Also assumed Chi-squared - Gamma distribution, Chi-squared - Erlang distribution, and- Gamma- Erlang distribution as double priors. The results are the derivations of these estimators under the squared error loss function with three different double priors.
Additionally Maximum likelihood estimation method (MLE) was used to estimate the parameter of inverted exponential distribution .We used simulation technique, to compare the performance for each estimator, several cases from inverted exponential distribution for data generating, for different samples sizes (small, medium, and large).Simulation results shown that the best method is the bayes estimation according to the smallest values of mean square errors( MSE) for all samples sizes (n) comparative to the estimated values by using MLE . According to obtained results, we see that when the double prior distribution for is Gamma- Erlang distribution for some values for the parameters a, b & given the best results according to the smallest values of mean square errors (MSE) comparative to the same values which obtained by using Maximum likelihood estimation (MLE) for the assuming true values for and for all samples sizes.

This study aimed to identify the business risks using the approach of the client strategy analysis in order to improve the efficiency and effectiveness of the audit process. A study of business risks and their impact on the efficiency and effectiveness of the audit process has been performed to establish a cognitive framework of the main objective of this study, in which the descriptive analytical method has been adopted. A survey questionnaire has been developed and distributed to the targeted group of audit firms which have profession license from the Auditors Association in the Gaza Strip (63 offices). A hundred questionnaires have been distributed to the study sample of which, a total of 84 where answered and collected. The data were analyzed using (SPSS).
The most findings: Auditors are more able to detect internal and external strategic risks for the client, Thus fore, increasing the efficiency and effectiveness of the audit process.