journal of Economics And Administrative Sciences

The current research discusses “The impact of the critical factors for the transfer of knowledge on opportunities and strategic success ", 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 impact, 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 simple regression coefficient and multiple, the most significant outcome of the research was a impact 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 impact. 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 study has taken into consideration two vital variables (leadership, leadership styles and intellectual capital). The research aim through the relations between the leadership styles and intellectual capital, to building conceptual frame for the variables of study and exploring the nature of correlation relations between these variables and their effects in enhancing intellectual capital.
The research was conducted at the Ministry of foreign in Iraq, and included a sample of leaders and subordinates amounted to (186), has been using the questionnaire as a key tool to collect data on the sample.
For the dealing with collected data and reached the results, the research tried to test some hypotheses related to the correlation and regression among the variables. For the purpose of dealing with and processing data and information, the researcher has used many statistical techniques, such as (mean, standard deviation, percentages, spearman rank, and simple regression).
The reseach found a set of conclusions such as the effect of varying patterns of leadership in building and strengthening intellectual capital, and the varying answers of the sample of leaders and subordinates about the variables of the study.
According to the conclusions that have been reached, it was a set of recommendations introduced, hoping to take advantage of them by the ministry researched such as the necessity for the ministry researched the development unit within its organizational structure called (unit intellectual capital), working to enrich people’s information (leaders and subordinates) about the importance of intellectual capital for the ministry, and his conducting well as a whole or through its components studied in this research, and the diagnosis of individuals who have these abilities and skills.

This research is based on interaction of two most important variables to the business organizations in the current era , these two variables are (marketing orientation and quality of service), this research is trying to urge the service organizations to reconsider the mechanisms adopted in the formulation of its plans, It was the application of research in Korek Telecom and Asia Cell Telecom as a sector of service active and important in the business sector in Iraq, the information was obtained through the design of the Likert questionnaire , it was distributed (92) questionnaire , (50) for the company Korek Telecom and (42) of the Asia-Cell and represent research population sample included a number of staff in the departments and units in the two companies , the questionnaire was supported with the help of interviews and observation were formulating President hypothesis for research, The researcher used a number of statistical methods and descriptive is, the arithmetic mean, standard deviation, variance, coefficient of variation, simple correlation coefficient based on SPSS , The researcher reached to the group's conclusions most notably the a correlation relationship between marketing orientation and quality of service, and the most prominent recommendations that concluded by the research was about the necessity companies focus their efforts in the development- marketing orientation through to pay attention and focus on providing quality service and take into consideration the activities relating to the provision of service.

The production companies in the Iraqi industry environment facing many of the problems related to the management of inventory and control In particular in determining the quantities inventory that should be hold it. Because these companies adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventory.
This research aims to identify the economic quantity of production and purchase for the Pepsi can 330ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs associated with inventory, and has been using the fuzzy time series method to dispose of uncertainty and fluctuation accompanying demand for finished product , and using the fuzzy inference system (If-Then Rules) to remove the cases of uncertainty associated with the holding inventory cost for the finished product and essential components.
After removing the fuzzy of demand and holding inventory cost Parameters, been used the production model without Shortage to determine the economic production quantity for the Pepsi can 330 ml, and the purchase model without Shortage to determine the economic order quantity for the product components. The statistical programs (Matlab, Win Qsb.v2) were used for mathematical and statistical analyzes.

This research aims to study the mechanism of application of international specification requirements (ISO 9001: 2015) at the Iraqi Center- Korean Vocational Training return to vocational training department at the Ministry of Labour and Social Affairs for the purpose of preparing and creating the center to get a certificate of conformity with the requirements of the standard (ISO 9001: 2015) that would elevate the level of performance and services provided in the respondent Center after it is identified and the study of the reality of the quality management system by identifying strengths and weaknesses in the system to diagnose the gap and find ways to address that gap, and adopted the researchers the case study method to conduct the search, and was the use of checklists (CHICK LIST) private international has been stated (IS0 9001: 2015) and through the field of cohabitation and conducting interviews and access to records and documents were necessary data collection as it has been to measure the application and documentation based on percentages, the arithmetic mean is likely, he found a number of results most notably the adoption of the senior leadership of the practices of quality and willingness to apply the international standard requirements, owning a place basic infrastructure to qualify from the application requirements of the standard, and the possession of employees at the center of expertise and skills that will qualify them to provide better services, but the failure of the center using a practical approach and thinking is based on the risks and opportunities as a context work practice in all actions within the center, particularly in the training process provided for the trainees that, there is a difference in perception employing the concepts of measures to meet labor market needs in terms of identifying needs and speed of response to changes in the external environment as well as an overlap in the planning process for the system of quality management center.

This research Sought to identify the correlation relationships and the impact of each of the job description and perceived organizational support, Excellent Job performance of the heads of academic departments in the faculties of the University of Sulaymaniyah Iraqi Kurdistan Region, totaling (89) as President, and to achieve this was Default plan includes research variables as well as the formulation of a number of preparation fundamental assumptions, and researchers used a questionnaire for this purpose as a tool head of the collection of data and information, as it was distributed (80) copies, and the number of retrieved them (76) a copy of a valid statistical analysis, as well as conducting personal interviews with (11) heads of departments in All S university surveyed, with the use of a number of statistical methods to test hypotheses.
Because of the limited studies on the relationship and influence between these variables in the general Iraqi environment and specially in Kurdish environment within the limits of informed researchers, therefore present their research to address these variables within a holistic framework, and generally tried to research the answer to the following question: What is the nature of the correlation and influence relationships for each of the Job description and perceived organizational support both individually as well as two societies together in achieving Excellent Job performance in the surveyed university? The research has come to a set of conclusions including: a weakness by the university regarding the status of the right staff in the right job, it turns out that there are shortcomings to some extent by the university with regard to overall organizational support through its determinants, and therefore a reflection on the performance of its employees, which limits improve their performance level of Excellent performance, also shows a correlation and impact of relationships significant statistical evidence of both job descriptions and Excellent Job performance, as well as perceived organizational support and Excellent Job performance, and finally job description and perceived organizational support together with the Wireless Excellent Job performance in the university surveyed, and depending on that the researchers have presented a set of recommendations and proposals consistent with those conclusions

bjective researcher through this research to Put a theoretical framework to strategic orientation the center on the market in the business and the diagnosis and interpretation of the nature of the link between relationships and influencing strategic orientation dimensions Almtmthelh organizations (Entrepreneurial Orientation, market Orientation, Interaction Orientation) and the performance of the Iraqi Private Banks The research community and the level of dimensional and through the use of scale (Balanced Scorecard) Bmnzawradtha the four, the test of this research in the Iraqi banking sector (Gulf Commercial Bank and the Bank of Ashur International), and applied research on a sample of (85)Director and employee distributors in several administrative levels (manager, department manager, branch manager, higher management staff), and use the search resolution tool to collect data and information as well as personal interviews Program and some private banks annual reports, has sought research to test a number of major and minor hypotheses concerning Relations link and relationships influence between research variables, in order to answer questions related to the problem of research and questions basic (Are Iraqi banks Private research community has a strategic orientation led to achieve better performance?, What is the effect of strategic orientation of the three dimensions (Entrepreneurial Orientation, market Orientation, Interaction Orientation) the performance of the Iraqi private banks?). and the dimensions of the strategic orientation its effects on the performance of banks varying sample of the research it is found that the impact of the Entrepreneurial Orientation trend in the first priority, Interaction approach in the second priority, market orientation in the third priority. There are also showing high positive correlation between the strategic orientation(In general) and the performance of the banking banks the same topic, also showed the results of descriptive analysis (general rate) to keep strategic orientation of Gulf Commercial Bank and the Bank of UNESCO's International achieved a force that builds high paragraphs Find variables implying the absorption of researched banks of the importance of strategic orientation dimensions are all "which will reflect positively its performance. strategic direction because of its direct impact on the performance of banks and the success of its business, , as well as in-depth studies to find out the reasons for the negative impact of the move towards the market in the performance of banks researched and processed increases the efficiency of its interaction with other.

The objective of this research is to study the effect of human capital dimensions (knowledge, skills, abilities, value) and his management dimensions (leadership practices, employess engagement, access knowledge, workforce optimization, learning capacity) with the Office of the Inspector General's staff - the Iraqi Ministry of Culture, has depended questionnaire as a tool in data and information related to research collection, as distributed to a sample of (63) individuals were distributed in positions (director, director of the Division of employees) the search data analysis using ready-statistical program (spss) the researcher used hypothesis testing and correlation coefficient) Spearman (and regression analysis. the statistical methods have produced a number of conclusions, most signific was the human capital and his management has achieved a good position in the long term. the study showed the presence of differences between the responses of managers and answers staff and this Mapenth correlations, and also has to be the of formulation human capital strategic, because it is the contribute to achieve excellence in performance and contribute in leading change through by the majer and benefit from the innovations and individual energies in improving work efficiency. As the main recommendations was to rely on the core capabilities found in the office and the adoption of management methods to be measured, as well as take advantage of new ideas and innovations that raised by the staff

This study was conducted in the Department of Employment and Loans at the Ministry of Labor and Social Affairs to indicate the importance and impact of both the empowerment and the functional flexibility in evaluating the performance of the employees. To achieve the objectives of the study, the data was collected through a questionnaire form designed for this purpose based on previous studies. Data obtained for a significant evaluation of the relationship between the components of both the empowerment and the functional flexibility with the components of the evaluation and determining the degree of importance of each component of both the empowerment and functional flexibility for the components of the evaluation by the extraction of the arithmetic mean, the standard deviation, the coefficient of variation and the correlation coefficient to determine the relationship and its significance between the two variables. The coefficients of (F), (R2) and (t) were also extracted to neutralize the effect of the variables.
The study reached a set of conclusions from a moral link between related components of both empowerment and functional flexibility and evaluation, both at the level of some components or aggregate level. The research also found that the impact of all components of empowerment and functional flexibility. Search recommended the need to the attention of the Organization discussed the need to adopt administrative empowerment as one of the methods by which to exploit better expertise search also recommended that the Organization discussed consideration functional flexibility as one of the methods to meet changing work environment and through attracting and set with experiences and knowledge

This study aim to identify the concept of web based information systems since its one of the important topics that is usually omitted by our organizations, in addition to, designing a web based information system in order to manage the customers data of Al- Rasheed bank, as a unified information system that is specialized to the banking deals of the customers with the bank, and providing a suggested model to apply the virtual private network as a tool that is to protect the transmitted data through the web based information system.
This study is considered important because it deals with one of the vital topics nowadays, namely: how to make it possible to use a distributed information systems based on the web without having sufficient infrastructure.
To achieve the goals of the study we designed a web based information system by using a high level programming language (PHP), and linking it to My SQL language to build a database for the system, and we chose Al-Rasheed Bank/ general agent office/ northern region as the study's scope and excute the research, We can summarize the research problem with the following research questions:Does Al-Rasheed Bank/ General Agent Office/ Northern Region have enough infrastructure components to excute a distributed information system for managing customer's data in the real world?, Does the bank have a unified system that combines the bank's branches and then connecting it with the central bank in Baghdad.?, Does the system that have been used in every branch in the bank satisfy all customer's requirments which include speed, security, accuracy, and avoiding human errors.
And the study ended with a set of conclusions, the most important ones are that the web based information system represents a new generation of information systems which is based on the exploitation of the internet that connects the whole world, and thus reduces the need of the time, effort and the money made to link and organize the information and the private businesses of the organizations in the geographical spread wide, and representing a suggested customers data management system reduces the redundancy problem in customers data, and unifies the information of the different departments of the bank.
Based on the conclusions the study ended with a set of suggestions, the most important ones are unifying the work of all the departments of the bank, and the line of its work, which is make it easy to assure the existence of previous information about the customers, or previous accounts of the customers in any of the departments of the bank

Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of the banking sector in achieving economic and social development. Comprehensive, attracting foreign capital and preserving national capital. The study concluded with a set of conclusions and recommendations aimed at rehabilitating Iraq's commercial banks so that they can meet the requirements of Basel III so as to confirm their position in the global banking system and benefit from their competitive advantage to gain their share of the local and international banking industry.

The objective of this study is to highlight the skills of office managers and it's impact on the effectiveness of time management in the institutes and faculties of middle technical university and a group of cognitive and practical aims. The managers skills forms mthe modern trend and the main source to provide organizations with highly skilled managers with distinctive performance and because of the sharp changes in the environment which today's organizations works in it , business organizations generally and managers especially realise the importance of time management and it's role in achieving competitive advantage . The problem of this study raised from this point which reflect the extent of departments managers realisation in the surved organizations to the great impact of skills on the effectiveness of time management . According to this problem,and to explain the relationships among research variables,we put two main hypothesis and ten secondary hypothesiss. We used questionnaire as a tool to collect data and information related with research variables and it was prepared according to pre tested measures using Lechert scale . We choose an intentional sample consists of 40 office managers in some technical institutes and faculties in Baghdad city. The main results refers that the skills of office managers (the sample) correlate with and impact greatly on the effectiveness of time management especially when it's accompanied

The use of economic resources enjoyed Iraq by especially oil resources, which constitute the main source of financial revenue, would the economic surplus outside the oil sector increases by mobilizing and rallying the labor power and turn it into an access capitalism, , was the cause of "the inaction of the productive sectors of the economy, made the investment planning process and even investment in human capital was not rationality with the increasing number of unemployed, particularly certificates and specializations high campaign, direction of the government towards market liberalism after 2003 through the, was focused not follow a clear economic policies, and the absence of planning, and the absence of rational allocation of economic resources, led to a waste by human capital and investment in
Market liberalism

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.

تحاول هذه الدراسة تبيان دور الزكاة كآلية لتوفير حد الكفاية، ودورها في التقليل من حجم الفقر والفقراء، وتحليل أثر الزكاة على عملية إعادة توزيع الثروة وذلك من خلال حساب معامل جيني قبل وبعد الزكاة ورسم منحنى لورنز أيضا قبل وبعد الزكاة في المملكة الأردنية الهاشمية كدراسة حالة، إنطلق البحث من فرضيتين رئيسيتين هما: إمكانية أن تكون الزكاة آلية ناجحة في توفير حد الكفاية. وأنّ للزكاة أثر في إعادة توزيع الدخل بين فئات المجتمع.
وقد توصلت الدراسة إلى مجموعة من النتائج أهمها أن هناك اختلاف واضح بين حدي الكفاف والكفاية، كما أن للزكاة دور كبير في عملية إعادة توزيع الثروة وتقليل الفجوة بين الأغنياء والفقراء وتعمل على تحجيم الفقر إلى أدنى مستوياته، كما بينت الدراسة أنه في حال تطبيق الزكاة فان معامل جيني سينخفض من (0.3945) قبل تطبيق الزكاة إلى (0.3681) بعد تطبيقها، مما أثر في الاقتراب من عدالة التوزيع بنسبة (0.0264) أو 2.64 % وهذا ما يؤكد إثبات فرضيات البحث

This paper reflects the evidence of the Islamic Development Bank's role in building human and institutional capacities in Member States and assisting governments in achieving economic development. The Bank's activities in the area of capacity development are an important part in following up the economic developments, And help governments to build and formulate effective policies and institutions to implement more effective macro policies leading to better economic outcomes. It is therefore helpful to help Member States increase their resources, modernize their banking systems, establish effective legal frameworks and improve Reports on macroeconomic and financial statistics. The Bank has faced many challenges and risks that have focused on applications in fear of applying Sharia concepts in financing and how they can respond to the increasing demand for support and financing and the provision of development needs that exceed the Bank's capabilities to developing countries, as well as the obvious shortage of qualified and trained personnel in Islamic banking and finance .
The bank has been able to overcome these challenges by increasing its efforts by increasing member countries and increasing the Bank's annual funding. The bank has since established Sharia-compliant financing methods and issued Islamic financing instruments to complement these efforts. The new financing for development in member countries included electricity and construction Capacity, and exchange of experiences with water, industry, housing, telecommunications, agriculture and health, in addition to educational and health projects for a number of Muslim communities in non-member countries, as well as benefiting from areas that enable relatively developed Member States Old technical assistance, exchange
As a result of all the efforts exerted by the bank, it has become the first financial institution in the world to address poverty, support capacities, encourage youth and students and support small enterprises even in non-member countries.

The aim of the research is to clarify the importance of documentary credits in foreign trade and especially their impact on the balance by limiting imports we highlighted the reality of documentary credits in Iraq and the accompanying changes and developments highlighted the indicators of foreign trade and finding solutions for harmonizing the fund Documentary and trade balance in order to achieve long term economic development.
The local banks are urged to restore the documentary credit system despite the backwardness and primitive methods used. The documentary credits have increased especially in the last years of the study period.
The advantages of the documentary credits have not been used to limit these imports and support the economic development process

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth. The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects. In addition, it contributes in providing inappropriate environment to inflow the foreign investments into hosted countries particularly those with high level of corruption.
Iraq is among the countries with high level of corruption according to the corruption perceptions index via the low range of this index. Moreover, Iraq has been listed in the bottom according to the Transparency International Organization which lists the countries from the lower corruption to the highest.
The corruption play negative role in investment reduction through reducing the ratio of domestic investment to GDP as well as reducing the foreign direct investment to Iraqi economy.
The paper finds through ARDL estimation that there is a long run nexus between the corruption and the ratio of domestic investment to GDP. In addition, the econometric estimation discovered that there is long run and short run relationship between the corruptions and the ratio of foreign investment to GDP in Iraq during the period (2003-2016) by using quarterly data.

Foreign direct investment is considered one of important bases to blind economy for many. Countries as if the main stage for developing national economy ,so for this ,many of countries give great prominence to the role of drivel foreign investment due to its importance as one of economic growth pillars in the developing countries. They offer a support for modern technology, organizational and managerial skills.
Dneto the importance of direct foreign investment on the economic growth, today, we discover that Iraq in need to rebnlid the in frastructuve and renew what has been destroyed during was in many production and export institutions . as well as the internal and external challenges which Iraq faced like the huge financial wasting results from the corvnption of many Iraq officals and that led to prevent Iraq from allocating these funds in developing projects which contributing in raising the growth rate in the economic sectors and the political influences by neighboring countries and this often reflecting negatively on all local levels , as long as Iraq seeking to enconvaqe it’s activities so direct foreign investment plays a gruel role to increase the economic growth rates . Iraq, nowadays real:zes that investment needs suitable environment to attract foreign investment through putting legal protection.
We have reached two important conclusions. The first is that foreign direct investment flows in Iraq after 2003 have increased due to the lifting of the economic sanctions imposed on Iraq, the openness of Iraq to the outside world and the issuance of the Investment Law for 2006, but these flows are still modest and weak and the majority of them In the oil sector, with regard to the second conclusion that security and political instability and cases of administrative and financial corruption were among the reasons that prevented the provision of an appropriate investment atmosphere capable of attracting foreign investment.

Estimation of the unknown parameters in 2-D sinusoidal signal model can be considered as important and difficult problem. Due to the difficulty to find estimate of all the parameters of this type of models at the same time, we propose sequential non-liner least squares method and sequential robust M method after their development through the use of sequential approach in the estimate suggested by Prasad et al to estimate unknown frequencies and amplitudes for the 2-D sinusoidal compounds but depending on Downhill Simplex Algorithm in solving non-linear equations for the purpose of obtaining non-linear parameters estimation which represents frequencies and then use of least squares formula to estimate linear parameters which represents amplitude . solve non-linear equations using Newton –Raphson method in sequential non-linear least squares method and obtain parameters estimate that represents frequencies and linear parameters which represents amplitude at the same time, and compared this method with sequential robust M method when the signal affected by different types of noise including the normal distribution of the error and the heavy-tailed distributions error, numerical simulation are performed to observe the performance of the estimation methods for different sample size, and various level of variance using a statistical measure of mean square error (MSE), we conclude in general that sequential non-linear least squares method is more efficiency compared to others if we follow the normal and logistic distribution of noise, but if the noise follow Cauchy distribution it was a sequential robust M method based on bi-square weight function is the best in the estimation

In this paper was discussed the process of compounding two distributions using new compounding procedure which is connect a number of life time distributions ( continuous distribution ) where is the number of these distributions represent random variable distributed according to one of the discrete random distributions . Based on this procedure have been compounding zero – truncated poisson distribution with weibell distribution to produce new life time distribution having three parameter , Advantage of that failure rate function having many cases ( increasing , dicreasing , unimodal , bathtube) , and study the resulting distribution properties such as : expectation , variance , comulative function , reliability function and failure rate function . In addition to estimating the parameters of the resulting distribution by using three methods of estimation are maximum likelihood method ,minmum chi square method using Downhill simplex algorithm , percentile method. The comparison between them was depending on the statistical measure mean square error ( MSE ) by implementing simulation experiment using different samples size ( small , large , medium ) , which through their results was reached that minmum chi square method using Downhill simplex algorithm is the best to estimating the parameter and probability function for compound distribution

The researcher studied transportation problem because it's great importance in the country's economy. This paper which ware studied several ways to find a solution closely to the optimization, has applied these methods to the practical reality by taking one oil derivatives which is benzene product, where the first purpose of this study is, how we can reduce the total costs of transportation for product of petrol from warehouses in the province of Baghdad, to some stations in the Karsh district and Rusafa in the same province. Secondly, how can we address the Domandes of each station by required quantity which is depending on absorptive capacity of the warehouses (quantities supply), And through results reached by the researcher find the best method came after linear programming was the exponential method because it gave a solution closely to the optimization as were the result linear programming (4,357,575), either the of result exponential method was (4,365,061) followed by method Ones Method amounting the total cost (4,371,841 ) and after the result approach (A.S.M) was the total cost (4,372,585) and there were other methods reported in the research gave a high cost compared with the methods mentioned above .

It is the regression analysis is the foundation stone of knowledge of statistics , which mostly depends on the ordinary least square method , but as is well known that the way the above mentioned her several conditions to operate accurately and the results can be unreliable , add to that the lack of certain conditions make it impossible to complete the work and analysis method and among those conditions are the multi-co linearity problem , and we are in the process of detected that problem between the independent variables using farrar –glauber test , in addition to the requirement linearity data and the lack of the condition last has been resorting to the nonparametric regression and processor the problem using kernel ridge regression function and that depend on estimate band width ( smoothing parameter ) therefore has been resorting to two different ways to estimate the parameter and are Rule of thumb (RULE) and Bootstrap (BOOT) and comparison between those ways using the style of simulation .

This research aims to compare Bayesian Method and Full Maximum Likelihood to estimate hierarchical Poisson regression model.
The comparison was done by simulation using different sample sizes (n = 30, 60, 120) and different Frequencies (r = 1000, 5000) for the experiments as was the adoption of the Mean Square Error to compare the preference estimation methods and then choose the best way to appreciate model and concluded that hierarchical Poisson regression model that has been appreciated Full Maximum Likelihood Full Maximum Likelihood with sample size (n = 30) is the best to represent the maternal mortality data after it has been reliance value parameter to the distribution obtained through a program of (easy fit) (μ = 3.9167 ), and then we take the hypothetical values for this one smaller parameter (μ = 2.50) greater than the other (μ = 4.50) so as to obtain more accurate results, so it has been applied to real data that have been obtained from the Ministry of Health where he was recording the number of deaths mothers over five years and on a quarterly basis, were three circles healthier choice in Baghdad, since the validity of each circle represents the total will be so (20) watch for each group and the total aggregate Views will be (60).

The logistic regression model regarded as the important regression Models ,where of the most interesting subjects in recent studies due to taking character more advanced in the process of statistical analysis .
The ordinary estimating methods is failed in dealing with data that consist of the presence of outlier values and hence on the absence of such that have undesirable effect on the result.
We will review in this research to estimate parameters of logistic regression model these methods are Laplace Estimators (LP-) and Huber estimator (H).
Was conducted to compare between two methods through the simulation and using comparison criteria mean square error (MSE) for proportion different of contamination and sample sizes for determinant to reach the best method to estimate the parameter.
It was found that method (H) is better in estimate parameters of logistic regression model.

The objective of the research is to clarify the grants and aids as a conceptual input, identify the factors of obtaining them and their objectives, and the statement of the need to produce accounting information that enhances financial reporting related to grants and assistance, especially the presentation of the accounting treatments provided by the unified accounting system and determining the shortcomings of that system, The accounting requirements of IAS20 to limit the variation of treatments with application to the economic unit (the research sample) are presented.
The study reached a set of conclusions, the most important of which is the absence of an accounting base in Iraq that determines the basis for accounting for grants and assistance upon receipt and after receipt, which makes it difficult to determine the basis of measurement and disclosure in the economic units as well as the existence of a difference between the accounting treatments provided by the accounting standards and what is stated in the consolidated accounting system The accounting standards address the types of grants and assistance as well as the preparation of financial statements explaining the course of use and the extent to which the requirements are met, while the unified accounting system lacks this, which adversely affects the accounting information provided.
The study reached several recommendations, the most important of which is to propose an accounting rule for the treatment of grants and assistance adopting a method of measurement and accounting disclosure that can be applied by all economic units

The entities responsible for regulating the financial market are seeking to provide high quality accounting information, to provide appropriate protection to investors, and thus encourage them and attract them to increase their investments. the research reached several conclusion, the most prominent of which comes :-
1-The production of high quality accounting information reduces investment costs and costs of processing accounting information.
2- The production of high quality accounting information helps investors identify the best investment opportunities.
3- The results of the statistical analysis showed that there is significant relationship between the quality of accounting information and efficiency investment decision in the sample banks.
The research also reached several recommendations, most notably the following :-
1-Necessity to oblige all companies to reduce high quality accounting information to provide reasonable protection for investors.
2-Necessity to oblige all companies to reduce high quality accounting information to increase the efficiency of investment, thus attracting capital and foreign investment.

The accounting information that is produced by any System a user either entering or leaving, since the needs of the users began to evolve where he became the information provided by the current reporting system that does not meet their requirements in terms of users began to demand information, more quickly, and as a result of the needs of the user accounting system and the development of information and communications technology has emerged a new system (real- time reporting system), which has the ability to produce information at the moment of data gathered, it is no longer dependent on local circumstance, but this case has become a global response where the computer has become a cornerstone of the culture of the communities in the various spheres of life, the tool of knowledge tools, including the current era is the era of information, systems and search for the best uses of the lowest cost and time, but this has increased the importance of information in the modern era as a result of technological development, which has coincided with the development of computers, which led to the availability of time and effort and the speed of data and information transfer to its users

The developed and developing countries are trying to enhance the transparency of government performance in various methods, through providing the information about the government performance for all the parties related, making them participate with information, and accepting their opinions. Whereas in Iraq, the government performance transparency is very poor according to the international organizations repots, so this research discusses the problem of declining the transparency level of Iraqi government performance due to the secrecy policy, and the lack of financial and non- financial information dealing with government performance which give a clear idea about the government units performance and the government as a whole.
This research is aiming at studying the government performance transparency of Iraq, in its two parts, the financial and non- financial government performance, with the diagnosis of the deficiencies and suggesting certain mechanics based on the information available that is considered necessary for enhancing the transparency of government performance, when the information is prepared and available through the stage of government performance planning, accomplishment, or in controlling stage. These suggestive mechanics state in two directions, the first one, depending on mechanics, through them, they can enhance information quality that achieve the government performance transparency; and second direction is to suggest applying mechanics contribute in providing the financial and non- financial information about the government performance.
The most distinctive conclusion the study has come into are the transparency of government performance is not just to provide information about the government performance, but it is a process handles the participation of all the parties related with these information, as it is a public resource and doesn't belong to any government unit, and there is no certain method for applying government performance transparency.
Transparency, it may be achieved through providing the information related to public budget processes for all the parties of relation by the government, and accepting their opinion, and make them participate in the decision- making about public budget; or providing the information on the website of the international information net specialized for the public budget, to publish the information related to the stages of public budget in total for the government as a whole, and other detailed information for the government unit.


The most important recommendations of this research are:-
1.The benefit of the other countries experiences about the transparency of the government performance, without depending on the transparency that imitating the other experiences; that may not fit with the Iraqi government units.
2.The Ministry of Finance has to prepare the citizen guidebook about the government performance which is considered an essential document, it should be simple and available for all the parties of relation; and for not specialized citizen for the purpose of simplifying the understanding of government performance details.
3.The benefit of the government units websites of international information net to publish the information about the financial and non- financial performance of the government units at the suitable time across the government performance stages that are planning, accomplishment and controlling.

In this paper, the generalized inverted exponential distribution is considered as one of the most important distributions in studying failure times. A shape and scale parameters of the distribution have been estimated after removing the fuzziness that characterizes its data because they are triangular fuzzy numbers. To convert the fuzzy data to crisp data the researcher has used the centroid method. Hence the studied distribution has two parameters which show a difficulty in separating and estimating them directly of the MLE method. The Newton-Raphson method has been used.
For the Bayesian method, the gamma distribution has been proposed as a prior distribution for the two parameters with a quadratic loss function and by using Metropolis-Hasting algorithm to find the Bayesian parameters estimators. Different samples have been generated to represent the population under study by using simulation approach. After estimating the parameters, the results of the two methods have been compared according to the Mean Squared Error measurement. And the researcher concluded that the best estimation method is the MLE followed by the Bayesian.