journal of Economics And Administrative Sciences

The research aimed to diagnose and interpretation of impact nature between Communities of practice dimensions (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 the impact relationship of Communities of practice in strategic change choices, 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 mix promotion important to any organization in general, has been selected promotional mix tools in this research to identify the role in maximizing the Organization of sales growth business, which included the research problem several fundamental questions about the role of each promotional tool of advertising, public relations and personal selling and sales promotion direct marketing within the promotional mix in the promotion of business sales organization. The research aims to provide theoretical and field organizations surveyed about the role played by the mix promo in sales growth, and importance of research on the identification of more than promotional tools impact on sales growth through the statement of a relationship of the lack thereof and the statement of strength of the relationship in the case of its existence, was the data using collection questionnaire form distributed to the research community of companies contact (Zain and Asiacell Telecom) was the sample of managers and their assistants by 70 individuals and the statistical methods used to search included distributions repeatability and relative circles calculations, standard deviation and correlation coefficient and. Using a computerized program SPSS. The research was based on major premise is no statistically significant correlation between the promotional mix and growth of the company's sales relationship,. The most significant results rise evened the awareness of individuals under consideration of the importance of every tool of promotion mix tools, it is clear that the communications companies surveyed largely concerned with the announcement and personal selling, direct marketing to promote their products in the market and try to expand its sales, development of the surveyed services contact companies that offer to their customers so as to maximize sales , and trends in the field of communications companies to increase their sales focus on the entry of new parts for the current market and this means that the current market (customers) tend to consume more and request communications services. And recommendations of the research that the intensity of competition at the moment and the evolution of the needs and desires of customers have made customers point that underpin the company to identify trends, which requires the support of promotional mix elements in order to create value for customers, and work on the use of direct communication between the company and its customers by publishing direct contact centers in areas where the company resides customers need to do to train marketing and promotional staff who care about the needs of the target customers and their wishes and interact with him to achieve effective communication fruitful in this area

Basic orientation is to look at identifying conceptual perspective to market self-research and descriptive, as has the marketing theme for the same attention in the practical side before endo scopic In recent years, is marketing an integrated and holistic included many areas not limited to the marketing of goods and services, and even included the marketing of religion, politics and individuals for themselves, as the awareness and concepts that seep into the soul of man from its inception until his arrival to the stage of owning a level of skills or expertise, scientific or all of those things degrees mixed with ambition and aspiration for self-realization takes way to search for opportunities or created, often observe individuals Amataron other news activities and job positions and what their lectures and participated in it from the seminars and what they have published books and what assets they have the skills, expertise and functional achievements, and continue to talk about themselves and reading achievement and attitudes heroic and creative, as if talking about the self is only one of the mechanisms used by a lot with a view to marketing themselves, and celebrities and politicians use marketing profile in the context of individuals described to take responsibility for marketing themselves for the purpose of maintaining the public relations industry, are widely used in contrast, the marketing of the same is also meant to create your own individual brand, and in this framework research aims to achieve Mrtkzan fought the first in a display intellectual philosophical implications of dialectics and consensus and differences in views on the variable current research and the marketing of the same based on the literature seriously by Alvkraladarei generally thought catalog, in particular through the previous intellectual efforts and proposals humble researcher, and Alankhrt evaluation of the possibility of adopting those levels and use them in programs and marketing related activities, while the targeted concentration and the second, which the body of the product and ambitious, in relation to Balnteg has the goal to provide a range conclusions, either ambition has targeted an attempt to urge the reader to develop cognition and awareness of the nature and application of marketing with search and seeking to deepen this awareness and how to benefit from the findings of the research results and concluded that such a view to making recommendations.

The research aims at conducting a follow-up evaluation of a number of strategic projects implemented by the Directorate of Public Municipalities, one of the Ministry of Construction, Housing and Municipalities and Public Works. The sample included (35) varied strategic projects implemented in most Iraqi governorates. Buildings, municipal buildings, minarets, massacres, multi-story parking, paving and rehabilitation of streets and residential neighborhoods. The difference between the actual and planned times and costs of these projects was then measured and analyzed. These projects were used as a tool for collecting data and information. The questionnaire included four axes, each representing one of the parties to the project, which may be a cause of delay (employer, contractor, consultant, etc.) in an attempt to explore as many views as possible. And the results of the research were obtained through the use of the statistical program (SPSS). The most important recommendations of the research were the need to develop appropriate policies and controls for decision-making and development of these policies in accordance with the interest of the work, in order to save the decision maker time to make the right decisions, and the need to study the project documents in depth in order to avoid errors during implementation, And to minimize the additional work as much as possible because of the negative impact on the time and cost of the project, and the need to work on the implementation of the prequalification program for contractors and companies, and attention to the continuation of the process of training and development (Project management fundamentals, planning, organization, risk management, feasibility study, quality management, time management), project management and project management. , As well as attention to the information provided by feedback on the employees and give importance to the administrative organization and performance reports related to the development of workers.

The research aims to Applied Study in the nature of the impact of information asymmetry for brokerage firms in the common stock trading, The research included the theoretical concepts associated with each of the brokerage firms ,information asymmetry and common stock trading, It used the financial methods on the practical side of the information asymmetry for brokerage firms based in the sector as well as trading volume and spread for common stock , The community of the research included the Iraq Stock Exchange,the sample of research the companies listed which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms
amounting to 47 brokerage firm. The research based on amajor hypothesis that: " There is a statistically significant effect information asymmetry for brokerage firms on stock trading volume traded in which companies" and with using the (SPSS 23) the hypothesis was testing by simple linear regression analysis, the research found the most important conclusions: The information asymmetry for brokerage firms does not contributed in increasing the volume for common stock for companies it traded , This indicates that high trading volume are not depends the existence of information asymmetry for brokerage firms in the Iraq Stock Exchange .Either important recommendations: Oblige the brokerage firms on the Iraq Stock Exchange to provide information about the common stock traded through financial analysts, and it is recommended in case study information asymmetry for brokerage firms stand on of the information asymmetry measures represented by spread and trading volume and volatility on the prices of common stock associated positively with common stock prices under information asymmetry

The purpose of this research is to highlight the relationship between the administrative investigation and the improvement of institutional performance, and the research sought to achieve a set of cognitive and applied goals.
the administrative investigation is the modern trend of managing the offices of the general hginspectors and the main source to build the necessary standards to manage and invest its resources efficiently and effectively required to achieve the goals it seeks. The institutional performance is the cornerstone for the implementation of all tasks and duties carried out by institutions operating within the borders of a particular country, The significant changes in the environment in which the offices of the Inspectors are operating are many, many of which are looking for ways to help them achieve many of their competitive advantages. The problem of research was that there is a clear lack of application of the administrative investigation and the omission of its role in improving the institutional performance of the investigated offices. Based on this problem and the objectives, and to clarify the relationship between the main and secondary research variables, The questionnaire was used as a tool for collecting data and information related to research. It was prepared on the basis of a number of ready-made measurements and the use of the Lycert quintet. The questionnaire was distributed to a sample of 40 staff members of the inspectors' offices in Diyala Governorate. To analyze the research data, use SPSS and Excel. The statistical methods produced a number of results, most notably the existence of a significant correlation between the administrative investigation and the improvement of the institutional performance, and it emerged that there is a significant effect for all dimensions of the quality of the administrative investigation in improving the institutional performance indicators of the investigated institution. In the context of discussing the results, the study presented a number of conclusions, the most important of which is that the administrative investigation is the most important sources for improving the institutional performance of the research institution in light of the dynamic environment in which it operates, which necessitates increasing the interest in applying its indicators to learn about the experiences of developed countries in this field Form possible.

The current research problem is focused on the level of human resource managers' performance of their contemporary roles and the impact of this on achieving organizational excellence. The research aims at diagnosing and interpreting the nature of the relationship between the roles of human resource manager and organizational excellence. ), And oil companies located in Baghdad governorate. The research included (boards of directors), and collected data from (83) respondents representing the research community exclusively and comprehensively
represented in the positions of function (Directors-General, Associate Directors-General, heads of departments, divisions and divisions). (49) questions, as well as the method of personal interview to support the results of the questionnaire and achieve the greatest realism in the collection of information, and sought to test a number of the main hypotheses derived from sub-hypotheses to see the relationship of correlation and influence between the variables of research, The research reached a number of conclusions, the most important of which was the existence of a significant correlation between HR roles and organizational excellence, as well as a significant relationship of influence to the role of human resource manager in organizational excellence. To discuss the results of the development of a set of recommendations, the most important of which is the need for companies to provide support and support to human resources managers in the implementation of their roles more effectively and efficiently, and the possibility of increasing opportunities to achieve organizational excellence, and the need to benefit from the company's attention to all standards of organizational excellence, To develop future plans and mechanisms to achieve more attention to these standards.

Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).
The study aims to verify the impact of the capital increase through the issuance of new stock on the price of common stock in the Iraqi market for securities, The study sample included 10 companies, the number of cases increase (13) cases, as some companies have increases more than once during the study period which covered the years 2010 and 2011. to achieve this objective has been tested hypothesis of the study, the hypothesis that "There is a significant difference between the average price of the Common stock before and after the capital increase through the issuance of new common stock of the companies surveyed" .To test the hypothesis of the study data were analyzed using T-Test.
The study has reached into number of conclusions, the most important that the test results showed a difference statistically significant between the average price of common stocks before and after the capital increase, recalling the results to the lower average price of common stocks after the capital increase, and this means that the capital increase by issuing new common stocks are negative signal about the company to market Securities. The study was presented a set of recommendations, the most important that it should the boards of directors stay away as much as possible for issuing new shares, and the adoption of the principle of transparency and disclosure by companies and that will reduce the negative assessments by investors for the company's future.

Purpose: To use the balanced measurement approach as a strategic link for increasing the effectiveness of strategic planning in the direction of achieving satisfaction rates at Bisha University in Saudi Arabia
Design / methodology / approach –The questionnaire survey was used to collect the data of the study from the faculty members at University of Bisha.
Findings –Prove the assumption that the use of the balanced measurement approach - as a strategic planning tool - leads to maximize the satisfaction rates among faculty members at the University of Bisha.
Research limitations/implications- adopt effective strategic planning in order to achieve job satisfaction rates in business organizations, especially education, by emphasizing the need to adopt a strategic link method to monitor strategic.

This research aims at highlighting the strategic role of human resource development in developing competitive advantage in light of the great challenges and rapid changes witnessed in recent years in the business world. The human element is the main engine of the organization's resources, especially when it possesses the skill quality and cognitive abilities commensurate with the nature of work. Therefore, this research focuses on the importance of human resources development strategy in contemporary organizations and reviews the summary of literature and theoretical foundations related to human resources development, as well as various philosophical concepts related to the competitive advantage and to indicate the important role played by the HRD strategy in developing the Organization's competitive advantage in general, and in achieving organizational efficiency and effectiveness and the success of the Organization, and based on the study data found that there is a direct and complementary relationship between the level of implementation of human resources development strategy and the level of competitive advantage in the institution, Quality and qualified human resources are the right way to achieve profitability, survival and growth goals. The research highlights the role of human resources development processes in motivating individuals and facilitating institutional innovation as a competing entity among the surroundings.

The process of stocks evaluating considered as a one of challenges for the financial analysis, since the evaluating focuses on define the current value for the cash flows which the shareholders expected to have. Due to the importance of this subject, the current research aims to choose Fama & French five factors Model to evaluate the common stocks to define the Model accuracy in Fama& French for 2014. It has been used factors of volume, book value to market value, Profitability and investment, in addition to Beta coefficient which used in capital assets pricing Model as a scale for Fama & French five factors Model. The research sample included 11 banks listed in Iraq stock market which have met the research conditions for the period (2005-2014). Fama & French proved that the revenues are investors' compensation premium for taking the risk and the risk considered in capital assets pricing Model is for the market. Therefore, Fama & French present two additions for the Model for (1992-1993) and 2014 for factors related to the company itself but not the market. The research looks Fama & French additions on capital assets pricing Model to verify the new sample capacity to explain shares revenues through market and company factors, this contributes effectively and efficiently in supporting needed rules and standards to invest money in common stocks in order to achieve batter investment leads to rationalize investors' decisions in market. The research reached to set of conclusions, the most important one that it is possible to rely on Fama& French five factors Model to evaluate the common stocks in Iraq Stock Exchange because this sample can explain the differences in stocks revenues, this proves its ability to cover all risks; therefore, it can compensate the investor for them. The Profitability factor considers as the most prominent factor that affects the stocks revenues in this model which clearly reflects on these stocks and its market value.

The research started from the basic objective of tracking the reality of organizational excellence in educational organizations on the basis of practical application. The research in its methodology was based on the examination of organizational excellence in the way of evaluating institutional performance. Tikrit University was selected as a case study to study the reality of application to the dimensions of organizational excellence in it, The results of the analysis for ten periods during the year and month. For the accuracy of the test and its averages, it was preferable to use the T test to determine the significance of the results compared to the basic criteria.
The research found that there is an organizational excellence in the University of Tikrit by 60%, mainly due to the dimensions of strategic directions and management of the process as well as financial management. The dimensions of human resources and knowledge management were not at the required level, despite the significance of the results according to test (t) With a set of recommendations that help to raise the level of excellence in the university.

The constitute changes in the oil price have changes real a challenge to the economic growth process in Iraq. The government face a great opportunity to find effective solutions to the problem of increasing the budget deficit by resorting to the issuance of internal and external public debt instruments. This requires building a strategy for the establishment and development of the government bond market in Iraq.
The government can obtain additional funding sources, contribute to the financing of government investment spending and support growth to raise the level of credit worthiness that enhance investor confidence in those government's ability to meet its financial obligations and Thus achieving economic stability.
The research concludes with a number of conclusions, the most important of which is that the internal debt market is strong. It is a means of supporting the reform of the financial sector through its role in providing additional sources of financing that support growth and contribute to economic stability in a way that increases credit rating and enhances creditworthiness.
The recommendations focused on the need to create a variety of financial resources and stability through the development of other sectors along with the oil sector such as agriculture, industry and tourism in addition to investing in securities in order to provide additional sources of funding to increase Algeria's ability to service its debt and raise the rating of credit and enhance creditworthiness .

The research explain the developments in the structure of government Expenditure for the period (1990-2014), this period include tow different periods in terms of the conditions, the first period (1990-2002)characterized by imposing the economic sanctions and deny the Iraqi economy from the oil revenues, while the second period (2003-2014) marked by abundance resource rents as a result of lifting the ban on oil exports, (autoregressive Distributed lag Model) has been used to measure the impact of government Expenditure in both side current and investment in the oil-GDP (gross domestic product) and non oil-GDP, the stady found that there is no significant relationship between current Expenditure in non-oil and oil-GDP in both long and short run, while there is just short significant positive impact to investment Expenditure in oil- GDP and non-oil-GDP, The research found a set of conclusions, including the continuation of behavioral policy Expenditure, both in the period of economic sanctions or the period that followed the political change in 2003 that sacrificing the economic growth and favoring the consumption on production and investment and failure in generating infrastructure that induce growth in the production of non-oil sectors, the research recommended Direction government spending towards activities that increase the productivity of the economy by formating Efficient structure production has the ability to absorb domestic aggregate demand .

The main objective of this study is to measure the Impact of global financial crisis on some indicators of the Saudi Arabia's economy using the Mendel-Fleming model, the importance of the study applied by focusing on the theme of general equilibrium in the face of fluctuations in the global economy. Study used a descriptive approach and the methodology of econometrics to construct the model. Study used Eviews Program for data analysis. The Data was collected from the Saudi Arabian Monetary Agency, for the period (1997-2014).Stationery of the variables was checked by Augmented Dickey-Fuller (ADF) and Phillips Perron (PP) unit roots tests. And also the co-integration’s test was done for the variables and found that the variables were integrated in the long run. Using OLS Method to estimate the model. The findings are as follows: influenced by macroeconomic indicators in Saudi Arabia's global financial crisis. High Marginal Propensity to consume. Low in the exchange rate effect on the Import and Balance of Payments. Dummy variable showed the negative impact of the financial crisis on the balance of payments, The Interest rate a Macroeconomic indicator is influential on the decision to invest in Saudi Arabia.

Estimation the unknown parameters of a two-dimensional sinusoidal signal model is an important and a difficult problem , The importance of this model in modeling Symmetric gray- scale texture image . In this paper, we propose employment Deferential Evaluation algorithm and the use of Sequential approach to estimate the unknown frequencies and amplitudes of the 2-D sinusoidal components when the signal is affected by noise. Numerical simulation are performed for different sample size, and various level of standard deviation to observe the performance of this method in estimate the parameters of 2-D sinusoidal signal model , This model was used for modeling the Symmetric gray scale texture image and estimating by using proposed method, we have conclude that the 2-D Sinusoidal signal model can be effectively used to model symmetric gray- scale texture image and The efficiency of the proposed method to estimate model parameters.

This research aims to study the important of the effect of analysis of covariance manner for one of important of design for multifactor experiments, which called split-blocks experiments design (SBED) to deal the problem of extended measurements for a covariate variable or independent variable (X) with data of response variable or dependent variable Y in agricultural experiments that contribute to mislead the result when analyze data of Y only. Although analysis of covariance with discussed in experiments with common deign, but it is not found information that it is discussed with split-Blocks experiments design (SBED) to get rid of the impact a covariance variable. As part application actual field experiment conducted, begun at 15/11/2015 for wheat crop in the rice research station (in the city Al-mishkhab) affiliated to the department of agricultural research/ ministry of agriculture with split-Blocks design with factors, plating dates (3 dates for wheat kind Iba 99) and seeding rates (4rates), the weight of the crop was considered Y and the variable X is the Wight of 1000 grains. As was the use of Matlab program for make analysis of variance for data of the variable Y only and for make analysis of covariance to exclude the impact of the variable X. it has been reached that the result of analysis of covariance according to data of this experiments which conducted with split-blocks design is the most accurate compared with analysis of variance

The Purpose of this research is a comparison between two types of multivariate GARCH models BEKK and DVECH to forecast using financial time series which are the series of daily Iraqi dinar exchange rate with dollar, the global daily of Oil price with dollar and the global daily of gold price with dollar for the period from 01/01/2014 till 01/01/2016.The estimation, testing and forecasting process has been computed through the program RATS. Three time series have been transferred to the three asset returns to get the Stationarity, some tests were conducted including Ljung- Box, Multivariate Q and Multivariate ARCH to Returns Series and Residuals Series for both models with comparison between the estimation and forecasting models based on the criterion, mean Squared error (MSE), compared to the Suitability of these two models of the nature of the data and the ability to Capture the volatility. We concluded that BEKK is better than DVECH in forecasting from the model

This research aims to study the methods of reduction of dimensions that overcome the problem curse of dimensionality when traditional methods fail to provide a good estimation of the parameters So this problem must be dealt with directly . Two methods were used to solve the problem of high dimensional data, The first method is the non-classical method Slice inverse regression ( SIR ) method and the proposed weight standard Sir (WSIR) method and principal components (PCA) which is the general method used in reducing dimensions, (SIR ) and (PCA) is based on the work of linear combinations of a subset of the original explanatory variables, which may suffer from the problem of heterogeneity and the problem of linear multiplicity between most explanatory variables. These new combinations of linear compounds resulting from the two methods will reduce the number of explanatory variables to reach a new dimension one or more which called the effective dimension. The mean root of the error squares will be used to compare the two methods to show the preference of methods and a simulation study was conducted to compare the methods used. Simulation results showed that the proposed weight standard Sir method is the best.

The grey system model GM(1,1) is the model of the prediction of the time series and the basis of the grey theory. This research presents the methods for estimating parameters of the grey model GM(1,1) is the accumulative method (ACC), the exponential method (EXP), modified exponential method (Mod EXP) and the Particle Swarm Optimization method (PSO). These methods were compared based on the Mean square error (MSE) and the Mean Absolute percentage error (MAPE) as a basis comparator and the simulation method was adopted for the best of the four methods, The best method was obtained and then applied to real data. This data represents the consumption rate of two types of oils a heavy fuel (HFO) and diesel fuel (D.O) and the use of tests to confirm the accuracy of the grey model. After obtaining the results, the best method to estimate the parameters of the grey model GM(1,1) is the method of the Particle Swarm Optimization method (PSO) It has been used to treatment the missing values in the data and in the prediction where it has been shown to have the best results .

The logistic regression model of the most important regression models a non-linear which aim getting estimators have a high of efficiency, taking character more advanced in the process of statistical analysis for being a models appropriate form of Binary Data.
Among the problems that appear as a result of the use of some statistical methods Is not to achieve some or all the requirements including the presence of abnormal values between data, appears when the data of the studied phenomenon are contaminated ,it means some of the observations variety clearly from other observations called outliers.
From this point was the goal of this research to estimate parameters of logistic regression model through study some of Robust estimation methods The representing of the Robust weighted maximum likelihood estimators(WMLE), Quadratic Distance Estimators(QDE) We Use Simulation to comparison between two methods for different sample sizes and for difference proportions of contamination through mean square error (MSE) of the model, to reach the best method to estimate the parameter.
It was Concluded in through this Research to advantage of the method (WMLE( )) in estimate parameters of binary response logistic regression model for different of samples sizes.

The study deals with the issue of multi-choice linear mathematical programming. The right side of the constraints will be multi-choice. However, the issue of multi-purpose mathematical programming can not be solved directly through linear or nonlinear techniques. The idea is to transform this matter into a normal linear problem and solve it In this research, a simple technique is introduced that enables us to deal with this issue as regular linear programming. The idea is to introduce a number of binary variables And its use to create a linear combination gives one parameter was used multiple. As well as the options of linear programming model to maximize profits to the General Company for Plastic Industries product irrigation systems.

The aim of the research is to introduce the international standards of the Supreme audit Institutions, as well as the role of these standards in achieving administrative reform and improving the performance of the Supreme audit Institutions and the performance of the economic units under its control.
In order to achieve the objectives of the research, a questionnaire was designed from two main axes that included a number of questions addressed to a number of officials and employees of the Supreme Audit Institutions and its affiliated bodies on the role of applying the international standards of the Supreme Audit Institutions in achieving administrative reform and improving performance.
The study concluded that the international standards of the Supreme Audit Institutions provide detailed guidelines that provide a general framework for ensuring that the supervisors have the competence, integrity and independence in planning, implementing and reporting the results of their work. The international standards of the Supreme Audit Institutions issued by INTOSAI and supported by the Federal Audit Bureau at all levels, with the need to support communication with other international, regional and Arab professional organizations and benefit from the experiences of Other countries in the adoption or compatibility of such standards

The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of In government units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been introduced and analysis of the application requirements IPSAS23 of D) Different accounting treatments and provision of accounting information that enhance financial reporting with application to the government unit (research sample).
The purpose of the research is to present and discuss the concept of grants and aid, with the study and analysis of the role and importance of grants and assistance on the activities of economic units, and then to determine the factors of obtaining grants and assistance, and the importance of providing accounting information in order to enhance the financial reporting of grants and assistance. The accounting system of the government and determine the areas of shortness, taking into account the failure to issue a local accounting base to determine the basis of accounting measurement and disclosure of grants and assistance to guide, and this is the starting point of the current research and so has been introduced and analysis of the application requirements IPSAS23 of D) Different accounting treatments and provision of accounting information that enhance financial reporting with application to the economic unit (research sample).
The study reached several recommendations, the most important of which is the need to evaluate the accounting system and provide the requirements of the accounting standards, including the transition from the monetary basis to the basis of merit and the amendment of classifications and tabulations to include the types of grants and assistance.

The aim of the research is to determine the impact of evaluating the investment projects in the development and preparation of investment budgets prepared by the economic units, since the investment projects are of an important and vital nature of the economic units, because these projects include the length of time for preparation and implementation and the accompanying period of this risk and uncertainties as well as need To the many funds to complete the project , The process of evaluating the implemented projects, which have been prepared an investment budget previously will contribute to the extent of matching the estimated data with the actual results or deviations, which is a step to avoid these errors in future projects. For the project and its implementation will contribute to the improvement of its preparation), and has been applied research in the laboratory opening, one of the laboratories of the General Company for Sufism industry. The researcher reached a number of conclusions, the most important of which is that the investment projects prepared by the company were not evaluated later after the implementation of the project and the company's lack of commitment to the model prepared by the Ministry of Planning to prepare investment projects, In the light of the conclusions, the researcher recommends the need to evaluate the investment projects after the investment budgeting and implementation of the project for the evaluation of the importance of avoiding future errors and improve budgeting, as well as on the company following the form prepared by the Ministry of planning for its role in rationalizing investment projects.

The research aimed to compare the performance of the commercial and the Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all the commercial and the Islamic banks listed in the Palestinian Stock Exchange to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).
a statistical method was used to analyze the date to find the performance differences between the commercial banks, and the Islamic banks. The results of the study showed that there were no statistical differences between the both banks on the fund liquidity rate, profitability rate, and the market rate). As for the activity rate that showed a statistically difference between the both banks and it was in favor of Islamic banks. The study has recommended a series of recommendations including urging commercial banks to invest their resources appropriately by investing their deposits, in addition to increasing its ability to turn its resources in general, as well as thinking seriously to open branches in accordance with the provisions of Islamic law, and the need to make seminars and workshops to illustrate how the Islamic banks work and to know its mechanism of work and its advantages.

The research aims to use statistical quality control charts to measure the quality level and the quality gap between the perceptions of students and their expectations for the service level provided by Albaha University. The data comprises a total of 200 students selected randomly from a cluster sample of 4 faculties during the period 1-30/04/2015. The data collection involves the use of the service quality (SERVQUAL) questionnaire that measures perceptions and expectations of students for service level in five dimensions consisting assurance, responsiveness, empathy, reliability, and tangibles. The statistical analytic approach of the research focuses on statistical quality control charts (arithmetic mean and capability process). The results reveal that the service level is outside the boundaries of quality control. There is a negative gap in the Faculty of Arts and Sciences in Mandag, and the Faculty of Administrative and Financial Sciences; and there is a positive gap in the Faculty of Arts and Humanities of Sciences in Aqiq, and the Faculty of Science in Aqiq respectively. Also, the results demonstrated that there is a negative quality gap in each of the five SERVQUAL dimensions. The least and the most negative quality gap means are found to be in the assurance elements and tangible dimensions respectively

This paper follows the growing interest and continuity of Islamic finance products worldwide, which has encouraged the formulation of financial institutions based on the concepts of Islamic Sharia in many countries of the world and is no longer limited to Islamic countries only, and Not exclusive to Muslims which is due to Islamic finance services and their ability to apply in non-Islamic societies, and perhaps what encouraged the development and progress of this industry Islamic history, which was attended by many different models With the development of trade's share between different countries as well as trips carried out by Muslims trade in the world and their role in the spread of Islam in Africa, Asia, Europe and so on.
The paper focuses on the need to direct and allocate Islamic funding to non-Muslims so as not to be exclusive to Muslims only and thus highlights the ability of Islamic economic services and its ability to expand its outreach, this will help to activating many of the desired objectives and to clarify and reflect the Islamic principles of other societies, and thus achieve the universality of Islam and reduce the manifestations of hostility to Islam and Muslims in the world
The paper concludes that the spread of various Islamic financial institutions in European countries, including banks, Islamic insurance companies and Islamic sukuk, and the establishment of identical institutions in Europe all this confirms the ability of Islamic banking to spread in the world,