journal of Economics And Administrative Sciences

objective the research to diagnosis and interpretation of the nature of the effect between the basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and I've tested this research in the private banking sector represented by (7), especially in Baghdad, Iraqi banks, and applied research on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use the researcher questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test a number of hypotheses main and branch on the relationships of the influence between research variables, and to answer all questions related to the problem of search has reached search to a group of results , most notably the presence effect of the elements of knowledge management dimensions with strategic performance for its removal

The current research aims at highlighting the role of engagement of a sample of employees who works in some of the Iraqi private banks in terms of their interaction , commitment and enthusiasm and the positive impact they own regarding their job and devote their efforts to achieve the core purpose which is customer loyalty. The problem was expressed through a number of intellectual and practical questions.
In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distributed and analyzed in parallel to enhance results in the application of the current research, the targeted sample were 15 private banks working in Baghdad exclusively and the research data were collected depending on two groups of samples one of them consist of 244 manager( department managers which are in direct relationship with customers) and branches managers, and supervisory departments. The other group of sample was the banks customers according to a questionnaire prepared specially for them and were consist of 244 customers, and the sample also include chief executive officers according to their responses in the preliminary study and the semi-structured interview.
After that data analysis was conducted and the hypothesizes were tested using appropriate statistical tools. Accordingly, it has research found that Job Engagement and Customer Loyalty are linked in a positive, which is reflected on the impact of career soundly and customer loyalty, and this is to be expected because that customer loyalty is determined by his or her customers of the quality of service and style of a good deal by the service

The banking sector is a cornerstone of the national economy because of its large role of economic development of a country, which requires the advancement of this vital sector and interest in all the accompanying changes to him in order to survive and grow and continue Accordingly dealt Find reversal (organizational culture, on the quality of banking service ) sought search to achieve a number of cognitive and practical goals by selecting (10), especially among the working banks in Iraq Iraqi banks and the period is the surveyed period (2005-2014) embodied the research problem in the dialectical relationship between the (organizational culture) and its impacts on banking service quality.
Through a set of questions to reach the effect of each variable of variables in the quality of banking services and access to the most influential indicators have been formulating hypotheses President reflect the link and influence between the variables in question to achieve the aim of the research and mutual relationship between research variables and the statement of the most important relationships necessary and a statement morale out the results of the influence of independent variables on the dependent variable according to statistical tests used for this purpose.
The researcher recommends the need to adopt such changes in the banking research and dissemination of the community as they have a major role in achieving the quality of banking services.

The research study of the possibility of the application of the quality management system under the international standard ISO ISO9001: 2008 in the station project Rustumiya wastewater treatment of the Department of SEWER BAGHDAD - Baghdad MOREALITY as the first step in the right direction towards the implementation of total quality management (TQM), and the research Find the gap between the international standard and the quality system used in the organization surveyed through the use of checklists to analyze the gap, the checklist have included (191) items distributed on five basic requirements, according to the appearance in the international standard, namely, (quality management system, management responsibility, resource management, product realization, measurement, analysis and improvement), and after the diagnosis of the gap the search using some means of quality control statistically as PARETO DIAGRAM and CAUSE-EFFECT DIAGRAM for the purpose of analysis that gap and identify the strengths and weaknesses of the organization and the priorities to be followed by the TOP management in the organization in order to bridge the gap and including contributes to absorb and adopt the TOP management of the specification as Standard international, for the rehabilitation of the organization in the direction of obtaining a certificate of conformity to ISO ISO9001: 2008, the most important findings of research is a gap between the requirements of international standard and the reality of the application and documentation actual in the surveyed organization, which was increased by 52.7% due to partial application and the weak to the requirements specification in addition to documenting it partial, as well as the search Aograe some exceptions in the requirements of international standard and exclusively in the requirements of sub contained in item No. (7) of the International Standard ISO ISO 9001:2008, for the reason of the nature of the work of the organization and the type of products, the exception was in the following sub-requirements (3-7: Design and development ,2-5-7: validating processes for production and service delivery, 3-5-7:IDENTIFICATION AND TRACEABILITY, 4-5-7 : customer property, 5-5-7: reservation of product), these exceptions have
been made under item (1-2: Application) of international standard

Helps to use the mechanics of organizational agility in improving product quality by reducing waste or reduce it by removing activities that do not add value, which is the main reason for inefficiency and low productivity and increase costs, so the difficulty of changing administrative decisions to cope with internal and external changes to keep up with market trends renewable are the basic issue that research seeks to be addressed through the adoption of mechanisms of organizational agility, which will be reflected in bottom line in a positive way in improving the quality of products, and thus lies Applied important to look at the light of the results achieved and in which they can know the nature of the relationship between the current research variables, which help to find ways to increase the perception in the importance of the mechanics of the organizational agility and that lead to the improvement of the quality of products, as the aim of the research to develop the mechanics are relatively specific measures to cope with internal and external changes in the company researched and applied research in Numan public company and was named the plastics industry section of a sample to the research, has confirmed the search results to own the company's regulatory mechanisms are not required level, has been improved and a number of positive changes, which led to reduce defective rates in the research sample products, and improve the level of quality, as well as increased external customer satisfaction rates, and this leads to the conclusion that the company has achieved aside the mechanics of organizational agility, but not at the required level, as the company continues to operate at rates defective 3%, and the emergence of defective rates after the arrival of the product the customer, has recommended search the adoption of the company's model is a conceptual proposal in order to ensure that the renewable requirements of customers, and rapid response to internal and external change.

The research aims to find out the relationship between the medical and nursing staffing and its impact on the quality of provided health service in the Yarmouk Teaching Hospital, and to understand the nature of the relationship between doctors and nurses, it has been the adoption of cooperation and conflict Kmngaran independent knowledge of the relationship between doctors and nurses and the quality of health service as a variable certified by eating five dimensions (tangibility, reliability, safety, responsiveness, empathy). The research was adopted to collect data on the questionnaire prepared medical and nursing to the angel and adopted included Likert Quintet her, and distributed to doctors working in the Yarmouk hospital in sections main hospital, nurses, namely, (surgery, internal medicine, women's, emergency) and by (302) Form for doctors and nurses included (140) of medical staffs and (164) of the Angels nursing and analyzed data descriptive analysis using Pearson's coefficient of rank to test the correlation between variables, and analysis of simple to test the impact of the decline, and ensure search four chapters devoted the first chapter of the research methodology, tools and some of the previous studies included in the two sections, which included section The first research methodology and tools The second topic dealt with the presentation of previous studies, while the second chapter of the side Alndhara research and consists of sections of three represent the intellectual and philosophical aspect of the research variables (the nature of the medical profession and the nursing profession, cooperation and conflict between doctors and nurses and the quality of health service) has been allocated the third quarter to take up relations correlation and impact of the research variables, while representing the fourth quarter Bembgesan, includes a first section conclusions, and the second section contains recommendations and proposals in order to follow a diet that is designed to provide excellent health service, and research found to a number of conclusions was most important that the cooperation and conflict is present in all sections of the hospital, but prevail over conflict cooperation in the sections of the four to the hospital, which affects positively on the quality of the health service, while the conflict has had a negative impact on the quality of health service dimensions after reliability, empathy and responsiveness, tangibility, which has seen some decline as a result of several reasons, including conflict of ideas and personal interests between doctors the nurses and the lack of respect for the views of nurses by doctors and the existence of some overlap in some of the tasks and duties between doctors and nurses and the lack of essential medicines and medical supplies and the lack of adequate number of doctors and nurses are commensurate with the volume of work and the lack of a sufficient number of beds and lack of cleanliness of mattresses and patient rooms.
Finally, the research presents a number of recommendations, the most important was the need to respond quickly to the requirements of patients, and work to achieve the doctors and nurses' needs and alleviate the pressures they face at work and boost the morale of them and the need to promote and support a culture of cooperation in the hospital between doctors, nurses, and work to identify the duties and tasks and the supply of medicines and medical supplies.

This research test the relationship and the effect of an explanatory variable transparency in the organizational reputation responder variable by senior management in the departments of the Ministry of Housing and Construction centrally funded, As well as come out among other recommendations contribute to the achievement of organizational reputation of the organizations surveyed. Given the importance of the research topic for the public sector and the community and the environment in which they operate researcher designed questionnaire containing (30) items, and collected data from (92) respondents, representing the research community (eight establishments) exclusively and comprehensively, relying descriptive analytical method, Accounting for the research community to (general managers, aides general managers, heads of departments) as the most specialized and their office gives them the ability to achieve organizational reputation, and in the light of that has been collecting and analyzing data and test hypotheses using software (SPSS V.21, EXCEL 2010) with the adoption of methods descriptive statistics which is b (percentages, the arithmetic mean, variance, relative importance, simple PEARSON correlation coefficient and simple linear regression), The researcher reached to an association and effect correlation high transparency in the organizational reputation with their application clearly in the surveyed organizations, while providing better service to beneficiaries and the development of a climate encourages creativity, but that in spite of the work to the principle of openness in the announcement of tenders and auctions for everyone, but it continues to suffer the prevalence of a culture of secrecy and monopoly of information, the main recommendations were given to high-quality staff bonuses fit their output and strengthen decision-making supported by an efficient system of communication systems .

This research aims to analyze the effect between letter of credit opening and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect , Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showed the presence of effect and According to the conclusion, many recommendations were formed the most prominent was expansion in the financing of opening letters of credit operations for the benefit of the Iraqi buyers, The administration to identify enough time to prepare a letter of credit requirements , and settling of opened accounts then repack to the government safe.

The organizational integration forms a necessity according to McKinsey model, especially for service organizations. In the context of various service sector developments, importance adoption of compact mechanisms by these organizations to upgrade their services has increased and senior management must be more aware of environmental, competitive and developmental requirements. It gets more important when it shows in an organization seeking at excellence of making services within its policies and strategies. Subject organizational integration dimensions (strategy, structure, systems, style, staff, shared values, and skills) are effective components in directing behaviors of employees and organization. This motivated both researchers to consider the relationship between recognized integration according to the subject model and service quality under the dimensions of (tangibility, reliability, empty, confidentiality, focus on customers and deal with its problems ,responsiveness ,Confidence, assurance and credibility) and in examining full subject impact as a stable variable of subject service quality as a responsive variable, especially in the current circumstances of Iraq and under restructuring process planned to government banks and growing responsibility of private banks for solving economic and social problems. For importance of subject and subject banks, (descriptive and analytical; and comparative approaches) were adopted to answer theoretical and practical questions. The aresearch involved (5) banks (2 government and 3 private). Data were collected by questionnaire of (88) paragraphs for (155) managers of government and private banks, plus interviews, observations and formal documents. The study has adapted the descriptive statistics such as(frequency distribution, percentages, the arithmetic mean, standard deviation, coefficient of variation and the severity of the response) in determining the strength of the study variables, characteristics of the sample and methods of statistics deductive nonparametric such as (Spearman correlation coefficient, regression coefficient) to test hypotheses.
One of the most important conclusion is absence of correlation between the ( style) as one of McKenzie model dimensions, and dimensions of service quality of government and private banks equally and achievement of correlation between the subject organizational integration and service quality in government and private banks in general. Also, achievement of incorporeal impact of subject integration and service quality generally in government and private banks.

The use of data envelopment analysis method helps to improve the performance of organizations in order to exploit their resources efficiently in order to improve the service quality. represented study a problem in need of the Iraqi Middle East Investment Bank to assess the performance of bank branches, according to the service quality provided, Thus, the importance of the study is to contribute using a scientific and systematic method by applying the data envelopment analysis method in assessing the service quality provided by the bank branches, The study focused on achieving the goal of determining the efficiency of the services quality provided by the bank branches manner which reflect the extent of utilization of available resources, which were represented by (number of managers, number of employees, number of savings accounts, number of current accounts, number of credit accounts) to improve the service quality that have been measured according to the dimensions of (tangibility, reliability, responsiveness, Assurance, empathy). The study was applied in number of branches in Baghdad city, which included branches (AL-Raaesie, tabark, alnoman, alzahir, altqdm, almstqbl, alnjah and alghoson), has confirmed the results of the study to achieve high efficiency of the service quality for A number of bank branches, through the utilization of resources in an efficient, and therefore the study recommends using data envelopment analysis to assessing of service quality at All branches of the bank.

Current research has sought to apply the criteria of potential for altmizalaorbi model EFQM 2013 in assessing the performance of the Inspector General's Office/Ministry of health, so as to keep up with a modern and advanced management methods in the evaluation of performance, as well as to link performance to a citizen's life, and it takes him beyond the accepted service capabilities today, but of budget duties between dealers servicing responsibilities and future planning, financial control, competitiveness, human resources needs and maintaining quality and development, as well as the constant quest for continuous improvement, is the spirit of the principle underpinning the European Foundation Quality management when designing a model of excellence. Use the Finder method of applied research, through data collection checklist for evaluation in addition to interviews, the answer has been analysed using percentages and arithmetic, and indicate their strengths for the purpose of strengthening, and vulnerabilities for patch and calendar, and improvement opportunities to invest and not to be missed. The outcome of the evaluation of potential standards generally good results except standard leadership, where criterion driving 57 points out of 100 points allocated

الغرض: دراسة وتحليل طبيعة اللاتأكد كجزء من صياغة الاستراتيجية، من خلال تحليل اللاتاكد الذي يواجهه المديرين في بيئة الاعمال المعاصر التي تتسم بالتعقيد والدينامية المرتفعة، من خلال تطوير فكرة عن حالات اللاتأكد وكيفية تمكين الذهن من تفهم هذه الحالات.
المنهجية: جرى استخدام مدخل الاستقرائي والتحليلي من اجل دراسة الجهود المعرفية باتجاه تطوير مجالات يمكن ان تسهم في تعزيز صياغة الاستراتيجية.
النتائج: رصد المستقبل لن يضمن لمنظمات الاعمال النجاح، ولكن قدرة منظمات الاعمال على تطوير نموذج ذهني مشترك يستوعب المستقبل هو من سيصنع النجاح المستقبلي، ويمكن من خلال النماذج الذهنية المتعددة تعزيز عملية التعلم من المستقبل والتي تسهم في تطوير الذاكرة المستقبلية والذي يساعد المديرين على إدارة اللاتأكد.
الاصالة والقيمة: تطوير مدخل لصياغة الاستراتيجية كعملية عضوية يتم من خلالها تفهم اللاتأكد، من خلال التركيز على توسيع أفكار مدرسة الادراك والتعلم عبر التوجه نحو التعلم من المستقبل وتكوين الذاكرة المستقبلية. اذ يرى Mintzberg كل من مدرسة الادراك والتعلم ضمن المدارس التي تميل إلى العضوية بالمقارنة مع مدرسة التخطيط التي تميل العقلانية وكتوجه للعالم الخارجي تميل كل من مدرسة التعلم والادراك إلى امتلاك قدرة مرتفعة للتعامل مع الاشياء غير المتوقعة والارتباك وعلى العكس من ذلك تميل مدرسة التخطيط إلى السيطرة والشمولية. وهذه النتيجة ادات إلى توسيع افكار لكل من مدرسة الادراك والتعلم.

يركز البحث على دور التغيير التنظيمي في تخفيف الصراع التنظيمي لكونه من المواضيع المهمة والحديثة نسبيا والتي لها اثر كبير في مستقبل المنظمات لذلك جاءت هذه الدراسة من اجل التعرف على علاقة وأثر التغيير التنظيمي والمتمثل بإبعاده (التكنولوجي , الهيكل التنظيمي ,الموارد البشرية , التغيير في المهام ) على الصراع التنظيمي في شركة أيرث لنك العراق , ولغرض الوصول إلى أهداف البحث , فقد تم تطوير استبانة وزعت على عينة عشوائية قوامها ( 100 ) موظفا مكونة من مدراء ورؤساء أقسام وشعب وموظفين في شركة أيرث لنك العراق , وتوصلت الدراسة الى : وجود علاقة ارتباط ذات دلالة معنوية بين التغيير التنظيمي والصراع التنظيمي , كما بينت نتائج الدراسة وجود تأثير ذو دلالة معنوية للتغيير التنظيمي بدلالة متغيراته في الصراع التنظيمي ، حيث اتضح إن كلما كان التغيير فعال كلما كان دور التغيير في تخفيف الصراع داخل المنظمة , وبناءا على النتائج أوصى الباحث بعدة توصيات أهمها : إجراء التغييرات التنظيمية ( الهيكلية والتكنولوجية والبشرية وتغييرات المهام ) من خلال مواكبة التطورات الخارجية لضمان انسيابية عمل موظفيها بعيدا عن الصراعات المحتملة والحد من تأثيرات الصراع التنظيمي بين أفراد الشركة المبحوثة من خلال بناء البرامج التطويرية لجميع العاملين في الشركة

The transition states that Iraq economy lived it after 2003, and the change in tools used by monetary policy based on C.B.I law 56 in 2004, under the especially situation for the economy (structural imbalances and the weakness of banking & financial sector).
The monetary policy adopted the inflation targeting policy to mantain the monetary stability in the economy and considered it an incubator for future growth. It used the exchange rate as a nominal anchor to achieve the goal (because the rentier of economy, finance Shallowness & separation between real sector and finance sector, all this cause the normal channel to transfer the effect of monetary policy (interest rate) ineffective.
For all that the monetary policy used the Auction as a mechanism to effect on exchange rate. And it’s succeed on controls the exchange rate and reduce the gap between the official price and market price to keep the exchange rate relatively stable for period 2004-2015 down to the stability of prices & purchasing power.
But succeed of Auction caused pressure on international Reserves in the C.B.I, under the big government expenditure (especially the consumption expenditure) compared to a decrease of oil return, which represent the only source to supply the foreign currency. That makes exchange rate in the future inactive to keep the stability in the price and decrease the inflation.
But the Auction still the only active tool used by the monetary policy under the especially situation the Iraqi economies lived.

This research shows the problem of the economic development of underdeveloped countries in an unconventional way, as these papers explain the problems of the economic development. This research not only reviews the problems, but it illustrates them in a philosophical way, basis of the data of modernity, this mean it is a process of connecting between the absence of the modernity values and the failure of development in underdeveloped countries. The Search follows the descriptive approach to get to the goal of search by four main axes. The first axis includes clarifying modernity and its principles, the second axis includes clarifying the economic development , the third axis includes the features of the modern state and its relationship with the economic development of the underdeveloped countries and the fourth axis clarify underdeveloped countries and the absence of modern thought.The research found that the absence of modern thought is an obstacle facing the underdeveloped countries .

Food industries are variety to include number of agricultural products (plantbotential and animal) which can be manufactured locally, thus, Iraqi market is full by different types of food products from neighbor countries, because of un equivalence and inability of competence, in away to cover (90%) average of local request need under commercial opening.
In Iraq although its importance, this industry suffers from difficulties, the most important one is the rising in products costs, shortage in agricultural products, experience, and qualification, besides, the challenges , by flooding market in food products and what are contained of higher competitive features from quality and prices sides .
So, it is determined the government to be active in this field to give its more care for private sector especially (agricultural product and food manufacturing), and providing necessitate supporting, assisting, protecting, which are mentioned at the recommendations of the research.

Research summarized in applying the model of fuzzy goal programming for aggregate production planning , in General Company for hydraulic industries / plastic factory to get an optimal production plan trying to cope with the impact that fluctuations in demand and employs all available resources using two strategies where they are available inventories strategy and the strategy of change in the level of the workforce, these strategies costs are usually imprecise/fuzzy. The plant administration trying to minimize total production costs, minimize carrying costs and minimize changes in labour levels. depending on the gained data from the plant of the major products for the second half of 2015 nd after the dissolution of the model using the software (GAMS) was getting the best level from the production , inventory and labour levels , where the total production costs was (7041700000) dinar Which is good compared to the cost reduction Cost set by the factory administration, which was (7668442100)dinars a difference (626742100) , carrying costs was (4327200 ) dinar Which is good compared to the cost reduction Cost set by the factory administration, which was ( 5583400)dinars a difference (1256200) and It found that the factory does not need to hire or lay off workers for the duration of the production plan. And resulting deviational value for the three fuzzy goal ( are (0.938, 1, 1) respectively. Through results we found that deviational value of the goals were close and equal for (1) that consider good , that were obtained were catered level of ambition of the decision-maker values

The method binery logistic regression and linear discrimint function of the most important statistical methods used in the classification and prediction when the data of the kind of binery (0,1) you can not use the normal regression therefore resort to binary logistic regression and linear discriminant function in the case of two group in the case of a Multicollinearity problem between the data (the data containing high correlation) It became not possible to use binary logistic regression and linear discriminant function, to solve this problem, we resort to Partial least square regression.
In this, search the comparison between binary logistic regression and linear discriminant function using error Category. In the practical side in the collection of data on the data on anemia collection Two variables are severe anemia (0) and and chronic anemia (1) and several variables about the disease. The Data were collected from several Iraqi hospitals, where samples collected from patients at the hospital are asleep, and previous cases lay in the hospital a sample of (140) the patient is infected with the disease. When the test data and found that Multicollinearity problem, It has been processed using a method partial least square. The research found that linear discriminant function It is the best in the classification of data from binary logistic regression classified as linear discriminant function the data correctly and more accurate than binary logistic regression.

This study is studied one method of estimation and testing parameters mediating variables in a structural equations model SEM is causal steps method, in order to identify and know the variables that have indirect effects by estimating and testing mediation variables parameters by the above way and then applied to Iraq Women Integrated Social and Health Survey (I-WISH) for year 2011 from the Ministry of planning - Central statistical organization to identify if the variables having the effect of mediation in the model by the step causal methods by using AMOS program V.23, it was the independent variable X represents a phenomenon studied (cultural case of the man) and the mediation variable M_1 represents (women's empowerment) and the mediation variable M_2 represents (the organizing of the family) and the dependent variable Y represents (violence against women), and the researchers found that the independent variable X affect the dependent variable Y indirectly through the mediation of one variable and the presence of any single mediation in the specimen.

In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).
So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.

نظرا لحجم التعامل الكبير في الوقت الحاضر بمعاملات البيع بالتقسيط في المنتجات المعمرة وخاصة العقارات, ونظرا للخصوصية الي تتمتع بها العقارات من بين المنتجات الأخرى بسبب قيمتها الكبيرة وطول فترة السداد مما يؤدي إلى مخاطرة عدم السداد من قبل المشتري بسبب احتمال تغيير المستوى الائتماني له وخاصة ان اغلب زبائن هذا النوع من المعاملات هم من اصحاب الدخل المحدود, لذا فقد تم اقتراح استخدام معاملات اخرى في التعامل للعقارات بدلا من معاملات البيع بالتقسيط وهي معاملات البيع الإيجاري بسبب الحماية التي توفرها هذه المعاملات للبائع التي سيتم ذكرها لاحقا, لذا يقترح تعزيز النظام المحاسبي الموحد العراقي بها, بإضافة قواعد قياس وحسابات خاصة يمكن تطبيقها بشكل موحد في الشركات العراقية للقطاعين العام والخاص العاملة بتجارة العقارات بالتقسيط, بما یجعل من هذا النظام أكثر قدرة على توفیر المعلومات المحاسبیة والحماية الى البائع, لان النظام المحاسبي المطبق في هذه الوحدات لا يغطي جميع انواع المعاملات ومنها معاملات البيع بالتقسيط والإيجاري لخدمة الوحدات الاقتصادية العراقية.

The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objective of the year with the help of oil-producing companies in the accounting policies and procedures put that must be rely for long periods in the current changes of prices, taking into account all the environmental variables that affect the accounting evaluation and cost over the long term and changes the procedures, and that provision for large changes in oil prices and the impact on the accuracy and the integrity and fairness of the financial reports.
In addition to the previously focused international standard No. (6) Applied accounting difficulties with respect to the assessment and prediction of these variables that occur on oil prices in the long term in light of the use of the total cost method, explained the standard weakness of this method in a statement the necessary tests upon which to build entrance or window includes all precautionary measures in the oil production industry and so considering that the oil resource agent resource depletion, taking into consideration the views issued by geologists and economists in the field of micro-characteristics of the oil industry production.

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the performance of the surveyed companies and financial indicators, tested Search the banking sector represented by ten banks listed on the securities market, where Iraq was analyzed indicators of value creation for shareholders and these indicators are market added value, added value for shareholders, overall returns for shareholders and for the period from (2009 2013).
Search based on the premise (resulting multiplicity of evaluation indicators to assess the results of variation companies).
The research has come to a set of conclusions, including: that the traditional performance indicators lacked the possibility of achieving the benefits of Strategy result of the rapid developments and changes in the competitive business environment and the need for the use of performance indicators in line with these changes and make it possible to give a clear picture of where the benefit of management has emerged Created in the evaluation of its performance.
Find a group's recommendations also came out of the most important: the need for diversification in the use of financial indicators because it increases the probability of selecting successful financial investments, preferably for the investor to go to the use of new economic indicators (indicators of value creation) in conjunction with traditional financial indicators of the fact that one complements the other, as well as investor awareness in the Iraq Stock Exchange of the importance of taking advantage of new financial indicators as a means to correct operation in the process of making the right investment decision and to avoid indiscriminate methods and reduce speculation in the investment decisions

In this study, different estimators were used for estimating parameter of the exponential distribution, such as maximum likelihood estimator, moment estimator and the Bayes estimator, by assuming six types when the prior distribution for the scale parameter is: Levy distribution, Gumbel type-II distribution, Inverse Chi-square distribution, Inverted Gamma distribution, improper distribution, Non-informative distribution .Under squared and weighted squared error loss functions. We used simulation technique, to compare the performance for each estimator, several cases from Exponential distribution for data generating, for different samples sizes (small, medium, and large). Simulation results shown that The best method is the bayes estimation according to the smallest values of MSE & MWSE for all samples sizes (n) comparative to the estimated values by using Maximum likelihood estimation method (MLE) and Moment estimation method (ME). According to obtained results, we see that when the prior distribution for is Inverted Gamma distribution for some values of the parameters , given the best results according to the smallest values of MSE & MWSE comparative to the same values which obtained by using MLE& ME for the assuming true values by and for all samples sizes. When the prior distribution for is Improper distribution for some values of the parameters a & b, given the best results according to the smallest values of MSE & MWSE comparative to the same values which obtained by using MLE & ME for the assuming true values by and all samples sizes.