journal of Economics And Administrative Sciences

The concept of employees voice has received a great deal of attention by researchers in the field of organizational behavior and human resources management especially in the last three decades of the twentieth century , this importance has deep ranges limits in terms of its discussion history, so it became a behavioral variable received a great attention and care in managerial and organizational studied and basic pillar in the success and excellence of organizations in maintaining its human resources, the research explain the concept and benefits of paying attention to the voice of employees in business organizations , and the theories interpreted to employees voicing and clearing the motivations behind employees voicing, and discussing the behaviors related with employees voicing and explaining the structural models interpreting employees voicing. The research conclude a number of conclusions and recommendations some of them are motivating our organizations and top managements to realize the importance of looking to employees voicing as a business strategy and not just initiatives to solve temporary issues , and this require merge it in the vision , mission and strategy of the whole organization and consider it a basic part of its culture.

The research study and analysis of the integration of marketing communications and their impact on the marketing performance of a number of telecom companies, as included in the research problem to know the role of marketing communications community in achieving sales and market share, profitability and customer satisfaction. The importance of research begins to be the right choice for the elements of marketing communications, lead to savings in time, effort and money and create a more idea about the effectiveness of the application of the concept of integration. The research to determine the role of marketing communications in promoting the integration of the marketing performance of companies in the field of sales and market share, profitability and customer satisfaction goal. Data was collected from the area of the Iraqi communications companies (Zain, Asiacell, Korek) by (70) members of the managers and assistants and their rule in the research community under the form questionnaire designed by the researcher in the light of the contents of the search theory of sound scientific sources, variables, and based research group hypotheses, the president's knowledge of the existence of a correlation and the impact of the independent variable and sub-variables President approved in the variable sub-variables of the President. The researcher depends on the use of a set of analysis tools statistical computerized system (18 SPSS) to analyze the data and test hypotheses included the most important statistical means the arithmetic mean and standard deviation and correlation simple and multiple regression, and the most important conclusions are that there is agreement about the importance of marketing communications integration, and there are significant effect positive integration of marketing communications in marketing performance, and that the company's customers satisfaction is significantly correlated dimensions of marketing communications integration, as well as to follow the company's strategy for promoting the customer withdraw explain the ongoing changes to the sales and profitability and customer satisfaction. Find out and set the most important recommendations of the integration concept of collaborative and achievable depends on the concerted efforts of specialists in all promotional functions in the company, and that the success of the integration of marketing communications program requires coordination between selected elements, tools and promotional tactics and define the role of each element in it

The research discusses two variables are important, orientation marketing and quality of service, and that the purpose of the research is to see whether the telecom companies applied orientation marketing or not and to what extent is keen to apply it to suit the Iraqi environment as it has been applied research in kork Telecom company and Asia Cell Telecom are sectors service job in the business sector in Iraq, The information was obtained through the design of the questionnaire compatible runway Likert, and distribution (92) questionnaire, which (50) for the company Korek Telecom and (42) of the Asia-Cell, research population sample included a number of staff in the departments and units in the two companies, it has been supporting the the questionnaire with the help of interviews and observation were formulating a hypothesis president of research , The researcher used a number of statistical methods and descriptive is) the arithmetic mean, standard deviation, variance, coefficient of variation, simple regression equation based on statistical Spss program, The researcher reached to the group's conclusions most notably the the presence of the effect of marketing trend in the quality of service, Notable among recommendations researcher concluded by that the search was for the surveyed companies need to focus their efforts in the development-oriented marketing through to pay attention and focus on providing quality service and taking into consideration the activities related to the service.

The continued acceleration in the business environment has led to the need for organizations great attention to quality applied in organizations to meet the needs of customers and stay in the market for as long as possible.
Search launched from the underlying problem is the presence of concentrations of defects and waste plaguing the company and to achieve the goal of the study detects the level of quality applied in the factory vessels and reservoirs of the General Company for Heavy Engineering Equipment, As well as calculate wastage rates occurring in the production process and find a relationship between the level of quality and ratios defective in each type of waste, it has been used quantitative measures to measure the level of application of each of (quality, defective, waste resulting from production activities ,waste resulting from re-work, growling resulting from unexpected shutdowns, waste resulting from non-productive activities, and waste resulting from the workers), And finding the relationship and impact between the level of quality and ratios defective for each type of waste for the purpose of testing hypotheses using statistical software (SPSS V.19). Since the results of the study showed that the company is working to maintain the quality of its products and production according to the specifications required only if there waste in the production process It caused a loss to the company in some cases and increase costs in addition to the company's failure to exploit all available energies as the production rate has not exceed 30% of actual capacity

The research aims to identify the degree of the availability of knowledge, skill and ability as components of human capital, in addition to stand at the level of strategic agility upon tourism and travel agencies company of Jordan, the impact of human capital on strategic agility has been tested through distribution of a questionnaire on a Randomly Sample from Workers in Jordan tourist Companies of (349),a number of statistics techinces have been used simple liner Regrision and Multiplayer regession, it has shown that the degree of knowledge, ability and skill availability was high, and the same applies on strategic agility components, and shown out that there is a statistically significant impact between human capital and strategic agility, upon that, a number of recommendations have been offered.
Concertrated Mostly on training Process, development, Know ledge, Skills and Capailities, monitoring and diagnosing opportunities and threats and the ability to deal with them.

This study examined the effect of transformational leadership four main dimensions (ideal influence, inspirational motivation, intellectual stimulation, individual considerations) as the independent variable on the dimensions of empowerment (knowledge and skill, communication, trust, incentives).
The study sought to achieve a set of goals and most important: the study of the reality of the organization surveyed to identify strategies or policies with employees by transformational leadership, moreover see how much support such a leadership strategy for empowerment and describe the dimensions of empowerment of (knowledge and skill, communication, and trust , and incentives) and the extent of its contribution to the promotion and realization of Organisational innovation, and test the correlation and impact between each of the transformational leadership and empowerment in the circuit surveyed.
The curriculum approach and descriptive analytical, and I study identified a set of hypotheses that have been tested tools statistic within the program spss)) were also selected a random sample of 70 employees "from the staff of the Ministry of Higher Education and Scientific Research Department of the missions to be a community study, out of (250) employees, and the study found a set of conclusions, the most important is that the total shares transformational leadership in influencing empowerment. study also provided a set of recommendations aimed at reducing the size of the problem studied

The research aims to determine the role of green human resource management dimensions of (employment Green, training and development, green, performance evaluation Green, compensation and green bonuses) in the performance leadership of the organization dimensions of (advance planning, efficiency, effectiveness, index pioneering, renovation and modernization), Search of paramount importance because it addresses an important and modern issue in performance leadership, namely green management of human resources, aware of the importance of the subject and expected results of the company under study, an analysis of the data obtained through field visits in addition to the questionnaire and interviews, the most important search results All correlations between green management dimensions of human resources and performance leadership of the organization was a strong and significant moral as well as having the effect of green for the management of human resources in the performance leadership of the organization .oohm recommendations is to involve all employees in the process of evaluating the performance of the organization and make them part of the inalienable him, because the participation of workers in the evaluation of the performance the organization will make them more aware of the objectives and results, and how to implement it and the problems that can limit the effectiveness of the organization's effectiveness and then

The research aims to study the effect of an increase in funding the Equity by issuing new common shares on revenues ordinary shares, despite the issuance and marketing costs and the introduction of new shareholders that companies incur when issuing new common shares but it is the most important methods used to finance the Equity is funding the common shares it provides money sufficient to finance the large investments of the company and enhance the confidence of dealers with the company, so I designed this research in order to identify the impact of increased funding Equity issue new common shares to common shares revenues.
This research has included some of the theoretical concepts to each of the Equity financing common shares and returns common shares and adopted a search on the Iraqi Central Bank which committed listed on the Iraq Stock Exchange corporate decision (the banking sector) to increase funding for the Equity common shares to 250 million Iraqi dinars at a the lowest, so the population comprised shareholding companies listed on the Iraq Stock Exchange (the banking sector), while the sample has been selected in intentional represented by four companies from the companies that completed respond to the decision of the Iraqi Central Bank requirements to increase funding for the Equity common shares to 250 million Iraqi dinars at a minimum, and has extended the period of research during the period 2014-2009, and used a set of indicators and financial methods to measure the Mngert research and has also been relying on Mjuah of statistical methods in the relationship between the variables and test hypotheses, in order to verify proof of hypotheses have been used simple linear regression as well as the use of interpretation coefficient (identification) for the purpose of measuring Maevsrh independent variable proportion of the changes influenced by the now variable search . The research findings indicated the existence of a significant effect of the increase in Equity financing by issuing new common shares in the revenue ordinary shares.

This research aims to assess the adoption of TQM in the Middle East Bank for Investment, and diagnosis means and techniques of technological innovation that applied in, as well as to determine the nature of the relationship between total quality management practices (operations management, employment relations, customer relations) and technological innovation (the incremental innovation of the service, incremental innovation process, a radical innovation of the service, a radical innovation of the operation), through use the checklists, derived from a study (Kim et al, 2012) the many styles of mathematical and statistical tools was adopted like the percentage, mean, duplicates, as well as the adoption of the Z test that shows whether there is a reflection of the total quality management practices in technological innovation management. Research has found that the management of the bank was able to employ a set of comprehensive quality management practices and benefit from the introduction of new technology or the development and improvement of the technology used to understand, accomplish and facilitate the work of the bank more efficiently. And it included a number of recommendations, including the bank manage employee training on quality program to promote awareness about the concepts and principles of total quality management and publishing quality culture through specialized publications as well as the organization of conferences and seminars on total quality management, as well as exploit the intellectual capital in the bank, through the employment knowledge, skills, experiences to launch activating the creative intellectual energy and make it a strategic necessity

Investment drives the wheel of the development of different developed and developing countries. Sudan is a model for a developing country facing a lot of difficulties in the field of both local and foreign investment. The present study was focused on the problem of poor diversification and efficiency of both local and foreign investment in Sudan. Also, it clarified the important role of administrative supervision to strengthen the efficiency of investment, taking the experience of the Sudan as a model. The researchers used the well-known descriptive and analytical tools (questionnaire, interview, observation) to complete this study. A well designed questionnaire was used. It included all questions that could cover all aspects of the subject of the study. In the present study 125 questionnaires were distributed among the target groups. Ninety one questionnaires were retrieved (73%) from the total distributed questionnaires. Data were statistically analyzed using SPSS program.
In the present study, 62.3% of participants saw that the ministry of investment provides many methods that would simplify investment procedures. At the same time, 91.2% of participants assured that the ministry of investment applies a standard single window investment system in cooperation with other government agencies related to investment. Also, 83.9% of the respondents agreed that each job have an accurate and specific administrative supervision scope. Moreover, 90% of the respondents accepted that there are many external factors that may alter the scope of specific supervision. At the same time, 87.8% of the participants agreed that the ministry of investment provides a suitable environment for investment in Sudan, especially for foreign investment.
Based on the obtained results, the study has proposed a set of recommendations to help simplify investment procedures especially:
- Periodical and continuous reviewing of the organizational structural system and job descriptions for managers and employees in the Ministry of investment by academics and specialists for continuous development. This is important to harmonize the international and local changes and avoid problems in the field of investment.
- We also stress on the importance of coordination among the relevant authorities.
- Developing more efficient modern communication tools and optimization of modern technology to simplify procedures for foreign and local investment.
- We also stress on the importance of quality control

The study aimed to identify the reality of the application of the organizational equity empowerment at the Jordanian government institutions from the viewpoint of women employees in terms of each of the (delegation equity, training equity, appraisal equity, join in committees equity, participation in decision-making equity), and the impact of non-application of equity empowerment on performance.
Population of the study amounted (986) women employee, while the researcher distributed (340) questionnaire through a randomly sample method.
The study used the questionnaire as a tool to collect the data. And to ensure the reliability of the questionnaire has been calculated Cronbach's coefficient (alpha), which amounted to (0.79%). The descriptive analytical method was adopted and relying on statistical methods such as Arithmetic means, standard deviations, and the values of t and levels of significance scenes and test Cronbach's alpha and regression analysis. The study revealed that there is a low level for application of organizational equity empowerment toward the women employees at the Jordanian governmental institutions, and the results also showed that there was no positive effect statistically significant for non-application of organizational equity empowerment on the performance, and also there is no impact negative for non-application of organizational equity empowerment on the performance

This aim research of this discussion impact of investment in human capital dimensions (training, education, knowledge management, skills development) and its components (knowledge, skills, abilities, value) with the Office of the Inspector General's staff - Ministry of Culture in Iraq, has depended questionnaire as a tool in the collection data and information ,subjected to a measure of validity and reliability, and distributed to a sample of (63) individuals were distributed in positions (director, director of the Division of employees) have been analyzed data search using ready-statistical software (SPSS) the used hypothesis testing and correlation coefficient) Spearman (and regression analysis. the statistical methods have produced a number of conclusions, most notably the existence of differences in point of managers and employees significent human capital investment,.diffrent in orrentation management in human capital investment the back of investment in capital human accepted and achieved a good position in the long term. In the light of the conclusions Search recommended the need to develop an integrated strategy and signific invest in human capital general direction of investment of is in decline, which will reflect.
Negatively on human capital the importance of investing in human capital because it contributes to strengthen and improve and develop the performance of the Office of the Inspector general because The attention to training activity and deeper down to see how much real value added through advanced training programs to benefit from the expertise of academics and consultants.

The subject of marketing culture and mental image is one of the important topics in the field of management. There is no study that combines these two variables. The research is important because of the increasing importance of the subject. The future direction of the company in question will support the company's economic and marketing responsibilities. And reflect the company's mental image, as a culture that contributes to changing the reality of the organization investigated by polling the views of a sample of managers in the General Company for Vegetable Oil Industry, which (30) out of the (65) individual, and There are two hypotheses of research: There is a significant correlation between marketing culture and mental image. There is a significant effect of marketing culture in the mental picture. The questionnaire is a main tool for collecting data and information. The questionnaire was analyzed using SPSS in data entry and analysis. And the standard deviations and regression coefficients, and the research reached a number of conclusions through the averages of the sample answers. The most prominent of these: There is a marketing culture in the company investigated through the clarity and existence of sub-variables of the research, The elements of marketing culture affect the mental image represented by quality of service, sales mission, personal relations, organization, internal communication and innovation for marketing culture, company image, trust in the company, commitment to the company and recommendation of the company towards others. It recommends research work to overcome problems and work to remove them through the dissemination of marketing culture and its role in changing the mental image of the company and similar companies and distinguished and use my own information system Able to collect data and constantly updated to support the senior management information to enhance the status of attention and achieving goals.
President of the search terms: marketing culture, mental image, quality of service and important selling personal relationships and organization, internal communication and innovation, the company's image and confidence in the company and commitment to the company and to recommend the company to others .

The research aims to identify the positives formulation entrances authors depending on the setting retaining the names of the authors of Arab veterans and cons of setting the entrances to Arab authors ancient depending on the nickname by desktop diligence without reference to a setting retaining the potential to benefit other libraries disciple of retaining existing in sober university libraries. Use the survey method and adopted a questionnaire distributed to the research sample consisting of employees working in the libraries in question and the total number of forms that have been distributed (50) form .tousel search phrase conclusions from them .
1-The lack of authority control depends on it to find a formula used for the name of the author makes it difficult to know the names of the entrances to the authors, because the search for the formula used for the author's name in the books of references is difficult and takes time and effort.
2-some of the names that did not exist in a number of references, as shown through research in a sample Central Library of the University of Baghdad.
3. Some of the names does not match the others, we find the name varies depending on the source, leading to confusion and confusion work and this is what has been observed in the sample taken in the search.
The most important proposals that have been developed in the research were as follows :-
1-need to do exactly retaining libraries for each of the central libraries because of its role in uniting the authors entrance.
2. The need to consolidate retaining control of libraries to prevent the dispersion of the entrances to the names of the authors.
-3availability of retaining control on the Internet in order to benefit from other libraries in the creation of its own tuning retaining

This study aims to design unified electronic information system to manage students attendance in Lebanese French university/Erbil, as a system that simplifies the process of entering and counting the students absence, and generate absence reports to expel students who passed the acceptable limit of being absent, and by that we can replace the traditional way of using papers to count absence, with a complete electronically system for managing students attendance, in a way that makes the results accurate and unchangeable by the students.
In order to achieve the study's objectives, we designed an information system by using Visual Basic.net programming language, and connecting it with a Microsoft access database, and we chose Lebanese French university as a research scope.
The importance of the study lies in its shading the light on the importance of student's attendance management system and its contribution in organizing absence and attendance information in the university, in addition to clarifying the reasons of student's absence either its justified or unjustified, and generating the first and the final warning for the students who passed the acceptable limit.
The research problem lies in using the university an old fashioned way of registering absence of the students without having a complete system with a programmed databases and interface, in addition to wasting of the time & the effort of the teacher.
The study was ended with a group of conclusions, the most important one is that students attendance management system represents a completed system that depends on a central database connected with all of the teachers, and this system generates reports daily, weekly, monthly, and depending on the conclusion the study ended with a set of recommendation including the necessity of removing traditional methods of registering absence and depending completely on registering it electronically through the suggested system to minimize the time, effort, and having most accurate results of the generated reports.

The banks mobilize savings and channel them to the economy, whether commercial or Islamic banks and thus both contribute to increasing financial depth, the objective of this paper is to measure the contribution of the Islamic banks in increase financial depth in Iraq, and compared the role played by private commercial banks in contributing to increasing financial depth in Iraq. The paper has been applying the most used indicators of financial depth that used widely in the literatures, especially those applicable with the Iraqi economy.
The paper found via using the Autoregressive Distributed Lag Model (ARDL) that Islamic banks did not contribute to increasing financial depth in Iraq, as well as for the privately-owned commercial banks,
This negative role of both Islamic banks and private banks was a result of the conditions experienced by Iraq's economy, and the most important problems facing the Iraqi economy is the destroyed infrastructure of the country during the period of nineties because of the wars and the economic blockade imposed on Iraq during that period, and then the invasion after 2003 that contributed more to the ruin of infrastructure. In addition, lower role played by the private sector in the economy in association with the uncertain security situations in Iraq, making the performance of banks too weak

The importance of government Expenditure policy in economy come from its role leading to the mitigation and adjustment of fluctuations in macroeconomic variables caused by imbalance between aggregate demand and aggregate supply, It is associated with the efficient management of government Expenditure to reinforcement the relationship between government Expenditure and the overall economic system .
Regarding the Iraqi economy,the increasing in financial rentier after the political change in 2003 has led to finance the budgets Characterized by consumption,The government Expenditure employed to encourage government employment in services jobs, and find different channels for the distribution of oil rent expands with height of the oil revenues, versus failing in formation infrastructure stimulate growth in economy, resulting in generation a huge demand,to be meet that demand through the trade. The dominance of consumption Expenditure on government Expenditure and its association with rent oil has made government Expenditure lacks a lot of ways to direct the real variables of economic in the desired shape ,as long as the structural imbalance remained rooted in the structure of the economy, these trends have made policy of Expenditure suffering contradiction, the Expenditure policy couldnot unification its ways to achieving the target of production efficiency and fairness of the distribution of rent , and expanding consumption in the economy boosted not absorbed by local supply because of continuation of the private sector Carries on service and commercial activities intrude on oil revenues without access productive activities to cover the growing gap between aggregate demand and aggregate supply and investment this gap as areal incentives to increase production according to profitability criteria to be objective conditions for sustainable economic growth

In this paper, an attempt was made to measure and interpret the impact of several variables on global maritime transport, including: OECD industrial productions, high growth rates of some developing countries, and growth in world GDP. These variables contribute to higher rates of maritime transport revenues of 800 billion dollars annually; in the form of numerical sequences. The dry canal in Iraq was assumed to transfer 99 million tons of goods annually. This was made sure through the economic feasibility of the difference between maritime and land transport through railways. The effect of geographical and anthropological nature of Iraq on this project was studied too. Our findings indicated that the project will not drive growth in the global economy, but will have bilateral arrangements with high-growth countries such as China, India, Germany and Japan, etc. will have the important role of growth of the commodity sectors in these economies. Besides; strengthening the administrative and political unity of the country (Iraq), created an economic window for the federal budget that comes after the oil income, and decreased the imported prices of goods in Iraq and the region by 8%.

The study aims to make an in-depth analysis and the financial account components in the Iraqi balance of payments because it reflects the economic center of the country towards outside world, it also helps in making decision about monetary and financial policies, finance and foreign Trade the importance of FDI for Iraq lies as an important sources as wells provides advanced technology and job chances, It also avoids the country negative effects of borrowing processes from abroad . for analyzing direct and indirect foreign investment on the balance of payments and financial account in a period between (2003 to 2015), a community and research sample have been selected, presented in CBI/ Balance of payments. Department, and followed up inserting income data from stakeholders, like banks and Iraqi securities market, in order to measure and calculate. FDI through transactions sorting that fell under this country, then transaction value has been fixed in the balance of payment as debtor, borrower activities.
The research methodology was based on a sample represented by guided evidences , issued by the International monetary of the balance of payment . find of preparation methods then a comparative study is made for the fifth edition in 1993 of world chide as well as sixth edition in 2009 the study has come to a conclusion that the direct foreign Investment flows isn’t succeeded amount of $m(1562.4) million dollar during the period (2007-2014) forming (7.4%) proportion of the total capitalism flows into Iraq which amounted to(21217,7) million dollar , and basically low , ranged (1.2%) of the total FDI flows to Arab countries in 2007 and (10.7%) in 2014 .
Which means that the financial obligations resulting from inflows are more than outflows .
The study has recommended depending and adapting certain means to ensure transmission of the effects of global economy by investment into local economy and real sections to ensure creating effects on financial account for the balance of payments at first than creating indirect effects on current account and account services through by influencing variable on economy as a total fixed capital formation as a production capacity that could be used to increase production and achieve growth .

Considering the magnitude of its economic, social and political impact, unemployment represents a crucial challenge confronting the majority of the countries of the world. The problem of the study was the high rates of unemployment in Sudan and the inability of economic growth rates to keep pace with the steady increases in unemployment rates during the study period. This study aimed to identify the economic and social variables influencing unemployment rate in Sudan, in addition to measuring the impact of these variables over the period (1981-2015). Data were collected from databases of the World Bank and Atlas of the World's data .The study hypothesized the presence of statistically significant and direct relationship between unemployment, and each of population and the dummy variable, which reflects the impact of the civil war on unemployment rates. The study also assumed the presence of inverse relationship between unemployment on the one hand, and Gross Domestic Product, Government Expenditure, Inflation Rate, and Gross Capital Formation on the other.
Econometric model was designed to measure the relationship between unemployment and its determinants. To avoid the expected collinearity problem among the independent variables, Principal Components Regression was employed to estimate the coefficients of the Model.. The study findings revealed to be congruent with economic theory, namely the presence of inverse statistically significant relationship between unemployment on the one hand and government expenditure, inflation rate, and gross capital formation on the other. Results also revealed the presence of direct statistically significant relationship between unemployment and the dummy variable, which entails the impact of civil war on unemployment rate. Nonetheless, other findings revealed to be in contradiction with the economic theory, namely the direct relationship between unemployment and Gross Domestic Product as well as the inverse relationship between unemployment and population. The paper recommends re-evaluating higher education policies, so as to align learning outcomes with labor market needs to reduce unemployment rate. The study also recommends securing an attractive and stable environment to attract foreign investments, and launch promising projects capable of generating real job opportunities

The oil exports play a vital role in supporting economic development and raise the economic growth. The oil exports can increase the economic growth via three main channels which are supporting the productive, distributive and service sectors; increasing the investment and capital formation; and increasing the employment rate.
However, the oil exports did not have an important role in increasing the economic growth in Iraq. Therefore, it also did not provide the required support to other economic sectors, neither participated in increase the employees’ skills nor increase the investment rate. It may slightly contribute in enhancement the infrastructure that can attract the public and private investments. In the meantime, it did not contribute in improve the employment.
The paper finds that there is no causal relationship between the growth rate of oil exports and the rate of economic growth by using Granger causality test. This can be interpreted that the Iraqi economy is single side economy. In other words, the increase in the oil exports did not contribute in increase the investments in the other economic sectors by importing the capital goods necessary for investment. This is clearly revealed through raise the proportion of oil sector in GDP and fall the proportion of other economic sectors in GDP.

The research aims to estimate missing values using covariance analysis method Coons way to the variable response or dependent variable that represents the main character studied in a type of multi-factor designs experiments called split block-design (SBED) so as to increase the accuracy of the analysis results and the accuracy of statistical tests based on this type of designs. as it was noted in the theoretical aspect to the design of dissident sectors and statistical analysis have to analyze the variation in the experience of experiment )SBED) and the use of covariance way coons analysis according to two methods to estimate the missing value, either in the practical side of it has been implemented field experiment wheat crop in rice research station in the city of Mashkhab affiliated to the Department of Agricultural Research / ministry of agriculture it was the experiment with three replications by 36 treatment Area ( 15 square meters each treatment) it has been cultivating first date (15/11/2015) and the second deadline (1/12/2015) and the third deadline (1/12/2015) class grist (aebaa 99) The four seed rates (30/40/50/60) Kg per acre according to Split-block design And as such represents a study winning weight (grains of wheat) as a variable response (Y) data were analyzed using the program (MATLAP) and using equations and formulas in the theoretical side. And ensure the application of the practical side estimate missing values using analysis of covariance in accordance with the design of dissident sectors in two ways and analyze the variation of the recipe studied ((y weight of the crop wheat cereal tons / ha after estimating the lost value.

This paper presents a statistical study for a suitable distribution of rainfall in the provinces of Iraq
Using two types of distributions for the period (2005-2015). The researcher suggested log normal distribution, Mixed exponential distribution of each rovince were tested with the distributions to determine the optimal distribution of rainfall in Iraq. The distribution will be selected on the basis of minimum standards produced some goodness of fit tests, which are to determine
Akaike (CAIC), Bayesian Akaike (BIC), Akaike (AIC). It has been applied to distributions to find the right distribution of the data of rainfall in the provinces of Iraq was used (maximum likelihood method, least squares method) to find the estimate of distribution parameters.
Through the practical side it has been to reach a number of conclusions that the most important of the best probability distribution of rainfall data for most Iraqi provinces is either log normal distribution or mixed exponential distribution rate of ten provinces of the total twelve province distributed probability distribution is mixed exponential distribution.

The penalized least square method is a popular method to deal with high dimensional data ,where the number of explanatory variables is large than the sample size . The properties of penalized least square method are given high prediction accuracy and making estimation and variables selection
At once. The penalized least square method gives a sparse model ,that meaning a model with small variables so that can be interpreted easily .The penalized least square is not robust ,that means very sensitive to the presence of outlying observation , to deal with this problem, we can used a robust loss function to get the robust penalized least square method ,and get robust penalized estimator and it can deal problems of dimensions and outliers .In this paper a compression had been made Sparse LTS estimator and MM Lasso by using simulation and the simulation results show that the MM Lasso is best for every experiments, Depending on the criteria for the Mean Square Error, False Positive Rate and False negative Rate .

The aim of the research was to investigate the use of non-parametric tests in the analysis of the questionnaire and how to choose the appropriate test for testing the hypothesis of the study of crime motives in Khartoum State. The data were collected through the primary sources by designing a questionnaire and distributed to a sample of inmates in Khartoum state; the data were analysis by SPSS program using the analytical statistical method through using some of the suitable non-parametric tests for each case. The most important results of the research were: there was significant relationship between the type of crime and the age group therefore, we found that the age group (20-29) was the most frequent crime particularly, the financial crime. The existence of a statistical relationship between the type of crime and the education level, we found that the illiterate are the most frequent crime of drunk and drugs, the existence of a statistical relationship between the type of crime and the social situation, where we find that the married was the most frequent crime, especially vulnerable. Also the results of the study revealed that there were significant differences for each of the economic, psychological and social factors for committing the crime due to gender, whereas females were the most affected by these factors. Finally there were significant differences in the crime motives due to the (economic, psychological and social factor), so there were significant differences between the economic factor and the psychological factor in favor of the psychological, and between the social factor and the psychological factor in favor of the psychological.

Through this research, We have tried to evaluate the health programs and their effectiveness in improving the health situation through a study of the health institutions reality in Baghdad to identify the main reasons that affect the increase in maternal mortality by using two regression models, "Poisson's Regression Model" and "Hierarchical Poisson's Regression Model". And the study of that indicator (deaths) was through a comparison between the estimation methods of the used models. The "Maximum Likelihood" method was used to estimate the "Poisson's Regression Model"; whereas the "Full Maximum Likelihood" method were used for the "Hierarchical Poisson's Regression Model".
The comparison was made through the use of simulation technique, various sample sizes (n= 30, 60, 120) and various frequencies (r= 1000, 5000) for the experiments, The comparison between the estimation methods was built on "Mean Square Errors" method and then to choose the model which most represents the data best. A conclusion was reached, that the "Hierarchical Poissons's Regression Model" - which was estimated by "Full Maximum Likelihood" method with a sample size of (30) – is the most excellent model for representing maternal mortalities data.
Then this was applied on the real data were obtained from Ministry Of Health. Maternal mortalities were recorded over five years quarterly, Three health institutes in Baghdad were chosen.

This research sought to present a concept of cross-sectional data models, A crucial double data to take the impact of the change in time and obtained from the measured phenomenon of repeated observations in different time periods, Where the models of the panel data were defined by different types of fixed , random and mixed, and Comparing them by studying and analyzing the mathematical relationship between the influence of time with a set of basic variables Which are the main axes on which the research is based and is represented by the monthly revenue of the working individual and the profits it generates, which represents the variable response And its relationship to a set of explanatory variables represented by the years of service of the working individual and the academic achievement of him and the classifier starting with (graduates of the intermediate school or below, graduates of the preparatory school, graduates of institutes, graduates of colleges and universities) Finally sex was divided into two categories: male and female The sample of the research is a group of individuals (100) individuals working in private sector companies with different commercial agencies in Baghdad with financial, administrative, technical, sales and services sectors, namely, the research community And then to extract the estimates of the parameters of the models and the Variations of errors as well as their testing and analysis where it was observed how to control the heterogeneity of variance and increase in degrees of freedom and less multicollinearity among the variables, which illustrates the efficiency and importance and accuracy of this type of models and their importance in making sound decisions and reliable results The results also showed the importance of the years of service on the performance of the working individual and the increase in productivity and efficiency, adding to the practical experience of utmost importance, as well as distinguished individuals working in the achievement of university degree on the rest of the other educational collections

paid recent developments in the information and communications technology and the accompanying developments in the global market to pay particular accounting information users to demand more sophistication in terms of corporate financial reporting systems, which led to the emergence of a new type of reporting (financial reporting in real time). where is the information and communications technology mainstay Nations for the development and progress, thanks to the development of technology that have made the transmission of information easily conducted and high speed to all who need it, communication is instantaneous and the flow of information via the internet dramatically exceeded the border temporal and spatial anywhere in the world, which resulted in the evolution of the accounting work in terms of systems and software used in business units advanced level of technology

This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the study found that: There is a positive trend among all the sample individuals to apply the Joint Audit to improve the financial reports quality with their different characteristics (Relevance, Reliability, Comparability, and Consistency). As well as the existence of various difficulties are facing Joint Audit when applied it. According to the results, the study recommended that all denominations of the financial community should be encouraged to be interested in the trend to the Joint Audit because of the multiple positive effects, especially improving the financial reports quality, also working hard to find appropriate ways and methods to overcome the various difficulties that face the application of Joint Audit. Thus contribute to increase completing the content of the information that contained in the financial reports

The importance of internal audit in the growing demand for services in the public and private economic units, and in the rapid growth of its systems professional, has also been recognition of the importance of internal audit quality and the quality of information provided in a long time, as well as the importance of achieving the greatest possible quality in his work to reduce accounting risks of financial reports misleading or fraudulent, which is one of the important features of the audit.
The internal audit quality are linked with the ability of auditors to detect errors in the financial statements, and their willingness to express an opinion technical neutral and non-aligned based on the results of the audit process, improve efficiency and organizational effectiveness of economic units through the constructive criticism, and in fact the internal audit has become an indispensable tool for achieving effective control in economic units.
Also internal audit quality will increase the adoption of external audit on the work of the internal audit, which increases the efficiency of the external audit and reduce its burden.
As the experience in the work ensures achievement of the objectives, the internal audit experience plays an important role in ensuring achievement of its economic units objectives and objectively.
In this research will be to examine the impact of Internal Auditors experience of scientific and practical point of view on the quality of internal audit work, depending on the survey method through knowledge of the opinions of a sample of auditors working in the departments of control and internal audit in the Ministry of Higher Education and Scientific Research, and the University of Baghdad and Nahrain University and the Post Graduate Institute for Accounting & Financial Studies, and analysis data using the statistical analysis system (SAS).