journal of Economics And Administrative Sciences

Abstract:
objective the research to diagnosis and interpretation of the nature of the correlation 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 tested this research in the private banking sector represented by (7), especially in Baghdad city, Iraqi banks, and applied on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use 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 link 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 of correlation of the elements of knowledge management dimensions with strategic performance for its removal .

Abstract:
Appraisal the performance of employees one of the key pillars on which depends the success of any organization that seeks to evolve and is characterized by its activities and performance, especially organizations that have privacy in their work as the regulatory agencies that depend on the performance of activities and responsibilities of the efficiency of human resources. This research aims to design model three-axis (qualifications, capabilities, performance and achievement, cooperation and job commitment) eight levels to appraisal the performance of employees in the federal board of supreme audit , exceeds the criticism of the methods adopted in the appraisal by adopting the style of a specialist is characterized by objectivity, clarity and inclusive can be applied, thereby achieving excellent results for upgrading the performance of employees in the the federal board of supreme audit. The application of the proposed model on a samples of employees totaling (121) Individual, within the central audit departments of the Federal Board of supreme audit research community of which included the regulatory levels (Assistant President body, Financial Controller oldest, Financial Controller, Assistant Financial Controller, legal, Assistant legal). The research found a set of conclusions among which the validity and reliability of high model proposed to appraisal the performance of employees in the federal board of supreme audit and the acceptance of the main themes (qualifications, capabilities, performance and achievement, collaboration and job commitment), as demonstrated by research and analysis for the proposed model that it contributes to identifying and giving Results realistic and effective and clearly about the level of performance of employees posed as the main axes can be handled more easily in terms of what it takes to enhance the performance or handling. The recommendations that came out research among which was the adoption of the proposed model by the Federal Board of supreme audit to appraisal the performance of employees in the federal board of supreme audit being a model dedicated to the work of oversight, as well as interest in the plan of training for the rehabilitation and development as required by the need and imposed by the performance of employees in these bodies levels and so to develop the skills and efficiency of Employees and raise the level of their performance.

Abstract
This research aims to know the role and impact of participation in the capabilities of human resources programs, and for the purpose of measuring it has been determined the dimensions of these two variables by relying on standards for this purpose, was chosen as the Ministry of Higher Education and Scientific Research / device supervision and scientific calendar as one of the important departments in the ministry and includes a large number of individuals at different organizational levels for the purpose of answering a questionnaire prepared for the purpose of measurement and access to the results and the achievement of the objectives of the research and which have been subjected to tests of validity and reliability and ensure the sample (43) of the human resources scientist in supervising device which identified a way simple random sample and then used statistical program (SPSS) in the introduction and analysis of research data, has been relying on statistical methods descriptive and analytical (percentages, circles calculations, standard deviation, coefficient of variation, Spearman correlation coefficient, simple linear regression). And it was one of the most important findings of the research that the programs involved approved an important role in defining the capabilities of workers *.

Abstrac:
Acquires Find importance of the overall quality and e-marketing management have become important factors in evaluating the performance of banks, which are related to the life of the community intimately, so it is important that the banks applying comprehensive quality and e-marketing management requirements in order to maintain their performance and determine their level, as well as the manifest importance of research in part, practical linking the requirements of total quality management and banking performance on the one hand and between the e-marketing and performance banking on the other hand, through the provision of scientific bases that can be based on the banks in question, as it kicks off the research problem in that most of the banks in the Iraqi market not apply administration overall quality as well as e-marketing in the provision of services, as the research focused on the relationship and influence between the overall e-marketing quality management requirements in the banking performance, as was the form of a questionnaire distributed to a sample of departments, divisions and units managers in the research sample banks, numbering 42 people from the banks (Middle East Ahli, National Islamic National Bank, Bank of Kurdistan, and the Bank of Huda Astmthar), as was the use of a statistical program (program (spssv.19) in the extraction Allantij. oukd concluded from research that there is a relationship and the impact of the requirements of the overall e-marketing quality management in the banking performance .

Abstract
Social media has thrived recently and public organizations at Thi-Qar governorate across different levels are experimenting with launching government social media (GSM) to facilitating two-way interactions between the government and its citizens. Both scholars and practitioners are focusing on understanding the key success factors related to the create of GSM. This study aimed to identify the key success factors by exploring the formation mechanism of individuals’ continuous usage intention. Through the theoretical perspective of the uses and gratifications theory. We identify the gratification factors that stimulate users’ continuance intention toward GSM. Furthermore, we draw upon the stimulus–organism–response framework to develop a model for exploring the effects of gratification factors on individuals’ online experiential states and their continuance intention. Data from 152 undergraduate students were used for construct validation with a confirmatory factor analysis, which revealed an eight-factor structure and explained 79% of the total variance. The results indicated that usage continuance intention is in part determined by gratification factors. Furthermore, the associations among gratification factors and users’ continuance intention may be mediated by the sense of belonging and flow experience. Based on these findings, we suggest that future studies in this area by Focusing more on gratification factors and on the individuals online experiential states as anteceded to the continuous usage intention.

Abstract
The current research aims to find out the role of administrative leadership in the implementation of public policies and their effectiveness and their ability to do so, As well as analysis and testing of influence and correlations between research variables, The researcher has the descriptive and analytical approach, And several tools used to gather information consisted of personal interviews and field visits, While distributed questionnaire tool that consists of (35) items on a sample consisting of (147) individuals formed of staff of the Baghdad Provincial Council.
The research was based on a set of assumptions prove the level of influence and the strength of the link to the dimensions of the effectiveness of administrative leaders in the dimensions of the implementation of public policies, The answers were the sample using statistical analysis software (SPSS), The researcher used a number of statistical tools to extract the results, namely, (arithmetic mean, standard deviation, F test, the coefficient of determination R2, simple correlation coefficient, simple linear regression coefficient, coefficient of variation, percentage).
The current research and reach to a number of key conclusions and most important:
1-The Baghdad provincial council has no clear vision in the way the wording of the structure of its work or enough to build plans, long-term policies, which identifies through the obvious weakness in the performance and motivation of employees in the Council, and also by not hold them responsibility or involve them in important decisions.
2- Statistical results showed that there was a link and effect relationship significant moral independent variable effective administrative leadership for its removal (blurred vision, empowerment, delegation, motivation, leadership style) variable -based implementation of public policies for its removal (drafting and publishing, planning and resource mobilization, stakeholders).

Abstract
were determine the problem of current research to answer the question on the consciousness of the Ministry of Agriculture to adopt Staffing strategy and identify the shortcomings as the independent variable, represented by the three dimensions (recruitment , selection, placement) and its impact on high performance, as dependent variable is described in four dimensions (leadership, strategy, structure and processes, culture), in this research were Used analytical descriptive style . This research aims to identify the correlation and impact of Staffing strategy at high-performance in Ministry of Agriculture , To clarify the relationship between the major and minor research variables, it have been formulating two main hypotheses branched into (6) minor hypothesis , questionnaire has been adopted as a tool in collection data and information related to research , It has been prepared on the basis of a number of standards-based use measure of Likert quintet is subjected to the standards of validity and reliability, The questionnaire was distributed to a sample of (126) administrative leaders working in the Ministry of Agriculture , the use of statistical software SPss, the most significant a prominent was the correlation and the impact between the strategy Staffing and high Performance Within the framework of the discussion of the results ,The researcher offers a number of conclusions , the most important that the measures being taken in a placement of human resources, is a routine procedure is not active correctly in terms of making, As well as a lack of planning to prepare to be hired annually , Was put a set of recommendations , most notably the work on the formulation of a strategy for the ministry with a clear vision and specific goals, in coordination with the departments and formations affiliate, As the researcher recommended the ministry must of seeking to develop a culture oriented towards achieving high performance

Abstract:
Current research sought to evaluate the performance and results of employees in accordance with normative to people and people result for the European model of excellence EFQM 2013 quality management Foundation in the Inspector General's Office/Ministry of health, so as to pursue a modern and advanced management methods in evaluating performance and the performance of the Office's relationship with a citizen's life, since it takes him beyond the accepted service capabilities today, but it became budget duties between dealers servicing responsibilities and future planning, financial control, competitiveness, human resources needs and maintaining quality and continuous improvement and development as well as The primary role of the human resource in achieving continuous improvement, is the spirit of the principle underpinning the European Foundation for quality management excellence model design. Use the case study methodology researcher, 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 exploit and not to be missed. Special evaluation criteria were generally.

Abstract
This research aims to study to the strategic management of organizational conflict, which included (concept of conflict and development, types Altzimi conflict, ,management strategies organizational conflict) and its impact on job performance, which included( the concept of performance, elements functionality,) As well as the impact of the conflict on job performance has been selected Rashad training Hospital affiliated to the Department of Health in Baghdad's Rusafa, as the most important service hospitals with the exact specialty in psychiatry and its impact on the lives of citizens and how to enable the hospital aware of the strategic management of organizational conflict raises the level of functionality provided and make them an incentive to raise the spirit of competition and creativity among nurses, which increases the effectiveness of the hospital to provide the best health care.
The sample of (100) nurses. The study was exploratory and the resolution is the means to gather information adopted by the researcher, which, as well as experience through his work at Al-Rashad Training Hospital for several years, was to include the subject of research, inter intellectual questions that have evolved collectively research problem, and then determine its objectives and its importance, as well as the formulation of hypotheses search.
It was the use of a lot of statistical methods, such as (arithmetic mean, standard deviation, percentages, correlation coefficient, simple) Regression to measure the level of research and diagnostic variables coefficient, and the correlation coefficient ranks (Berson) to measure the nature of the influence relations, the coefficient of linear regression Simple (Simple linear regression ) to measure the correlation, found this research to a set of conclusions was the most important (Odarhospy Rashad training used most often the task force and control, there is the impact of strategies for organizational conflict management functionality)
Researcher presented a set of recommendations, most notably (the hospital administration alleviate used to after the task force, control and diversifying their strategies to the process of managing organizational conflict) For the purpose of deepening the studies and research in contemporary management fields and strategic management study suggests the need for a number of studies and future research

Abstract
The problem with the search at the reduction of adoption of new products, as there are three hypotheses of research have been formulated , the first one is no significant correlation between the religious and differences to customers and adopt new products, and This Study Aimed To Investigate The Relationship Between Religious differences for customers And New Products Adoption, Applied On Arab Mall Commercial Customers/ Egypt, an Analytical Model Is Developed As Guideline To Test The The Relationship Between Religious differences for customers And New Products Adoption, Aquantative Method With Deductive Approach Were Chosen In This Research . In Order To Collect Primary Data, A questionnaire Is Designed And Data Have Been Collected From Arab Mall Customers. The Spss Is Used To Process The Primary Data. Samplesize Is 600, And The Valid Questionnaire Are 521 (267 Muslim, 254 Christian) 74 % Of Sample Size. It was reached to a group of the most important conclusions That Is Religious differences for customers Positively Related To New Products Adoption . Also , It Shows That Religious differences for customers Has Appositive Effect On New Products Adoption, and we concluded the research by a set of recommendation, Need for attention to customers and defer to their suggestions and problems about the new products, which leads to the removal of obstacles faced by existing customers on the one hand, and the payment of potential customers to experience the new product and then adopted .

Abstract:
The research aims to shed light on the concept of Visibal management and its reflection on the organizational culture of the organization. The visual administration is a modern administrative method that contributes to the renewal and development of the organization's reality through surveying the opinions of a sample of 61 employees in the R & D / Ministry of Higher Education and Scientific Research. (130) individuals. The questionnaire was used as a main tool for collecting data and information, and their answers were analyzed using the SPSS program in data entry and analysis. The most important tools are computational circles, standard deviations, method of analysis and regression equation. There is a possibility to apply the visual management method in the R & D department according to its administrative and technical requirements through the results of the average responses of the sample on the main and secondary research variables. The visual administration affects its administrative and technical requirements in the elements of organizational culture represented in Visibal, beliefs, (Regulatory requirements, organizational beliefs, organizational norms, organizational expectations). Employees are aware that drawing up a set of strategic plans in departmental departments is a priority for administrative work and a basic requirement of Visibal management. The study recommends removing all obstacles that undermine the possibility of applying the administrative and technical requirements of visual management by spreading the culture of visual management and making it compatible with the Visibal, beliefs, norms and organizational expectations in the R & D department, and establishing appropriate mechanisms to reward outstanding employees and fairness.

ABSTRACT
Indicators of government debt is of extreme importanse in economic activity through knowledge of the economic impact of government debt, if the phenomenon is accepted or prepared to dangerous stage by stage, and there fore it can Through these indicators to measure the degree of indebtedness in relation to the economic activity of the Government on the one hand, the governments ability to repay the other hand.
Due to this it inferred that the degree of indebtedness in Iraq specificratio has exceed 60% during the period 1990 – 2002 ntejh lack of political and economic stability of the government, which led to the governments inability to repay the marl her disposal of debt in addition to how bad the Governments debt management in this control indices.
This research finds that the continuation of government debt increased with the Gaovernments inability to repay those debts as a result of Mamr by the Iraq war economic blockade and stop oil exports will lead to the accumulation of the debt and thus in Crease the burden of the government budget which leaves negative effects are reflected on investment exports and imports as aresult of the weakness of capital accumulation as well as the weakness as the economic sectors and while the Iraqi economy has seen asighificant improvement after the events of 2003 as aresult of changed economic and political due to the increase in oil exports from the face and the increase in oil prices on the other hand, any increase in foreign exchange ratio derived from such exports by which the payment of Government debt burden, which led to an improvement in both the government debt indicators and then leave appositive effects on both investment and exports and imports.

Summary:
To avoid the negative effects due to inflexibility of the domestic production inresponse to the increase in government consumption expenditure leads to more imports to meet the increase in domestic demand resulting from the increase in government consumption expenditure. Since the Iraqi economy economy yield unilateral depends on oil revenues to finance spending, and the fact government consumer spending is a progressive high flexibility the increase in overall revenues, while being a regressive flexibility is very low in the event of reduced public revenues, and therefore lead to a deficit in the current account position. And that caused the deficit for imbalance are the disruption of the structure of government spending in favor of consumer spending and the disruption of the current account structure, as the export of a single commodity is oil from which to finance the spending offset by a wide range of imports that are brought to a large portion of this spending it.
Therefore research aims to determine the impact of government consumer spending on the development of the current account balance in light of increased government spending, through the reality of government consumer spending analysis and structure of the current account in Iraq, measure and analyze the impact of government consumer spending on the development of the current account balance during the study period (1990- 2014), has been using Autoregressive Distributed Lag Model(ARDL), because of this form of advantages is the suitability for small samples and data of stationtary in the first-difference or the level or a combination of the two, a researcher has reached to the existence of a long-term positive relationship between spending government consumption and the deficit current account balance, as the increase in government consumption expenditure (1%) lead to increased current account deficit by (0.25%). The increase in consumer spending, the government and one unit (million I.D) has led to the increase of imports of goods and services by (0.58) unit (million I.D) in the short term and by (1.16) (million I.D) in the long term.

Abstract
Many of the signs that the global energy system indicate the start of a period of transition from total dependence on fossil energy sources, especially oil, into a new era in which alternative energy sources play an important role in meeting the growing needs of energy demand, so sought many of the developed countries through research the studies carried out to try to bring renewable energy sources and non-renewable (shale oil, oil sands, solar energy, wind energy .... etc) replace traditional fossil energy sources (oil, gas, coal) and despite the recent availability dramatically and spread throughout the the world, but they are going to dry up in the foreseeable future. So many countries, especially the developed sought to find alternative sources of energy to meet its needs in the future and ensure the achievement of the current economic, political and environmental goals. Despite the availability and variety of alternative energy sources and spread all over the world, but it is still used widely faced many obstacles and barriers of the most important restrictions technological, economic, and in spite of technological progress and overcome the many obstacles in the field of renewable energies, however, economic obstacles still exist, and Mrs. Mubarak cost, price and restricting dramatically directs States to choose any of the energy used sources by these restrictions, and that the development of alternative energy sources is of extreme economic effects of the oil-producing countries which economies depend on this resource, but the benefits that may be obtained states that increase the use of many alternatives and perhaps the most important of securing a sustainable energy source that meets their needs and future generations of this as well as to the reduction of carbon emissions, which is one of the most serious problems facing the world at the moment .

Abstract
This paper aims to identify the approaches used in assessment the credit applications by Iraqi banks, as well as which approach is most used. It also attempted to link these approaches with reduction of credit default and banks’ efficiency particularly for the Gulf Commercial Bank. The paper found that the Gulf Bank widely relies on the method of Judgment Approach for assessment the credit applications in order to select the best of them with low risk of default. In addition, the paper found that the method of Judgment Approach was very important for the Gulf Bank and it driven in reduction the ratio of credit default as percentage of total credit. However, it is important to say that the adoption of statistical approaches for assessment the credit applications will be useful for Gulf Bank for accurate selections the lower risk credit.

Abstract
The research aims to analysis of the current financial crisis in Iraq through knowing its causes and then propose some solutions that help in remedy the crisis and that on the level of expenditures and revenues, and has been relying on the Federal general budget law of the Republic of Iraq for the fiscal year 2016 to obtain the necessary data in respect of the current expenditures and revenues which necessary to achieve the objective of the research , and through the research results has been reached to a set of conclusions which the most important of them that causes of the current financial crisis in Iraq , mainly belonging to increased expenditures and especially the current ones and the lack of revenues , especially non-oil ones , as well as dependence of Iraq on the oil as main source of revenue make it more target to aggravation the financial crisis because of declining oil prices will affects minusly on public budget revenues and lead to increase the total deficit. Based on the conclusions that have been reached it has been proposed numerous recommendations which from the most important of them necessity of reducing the current expenditures , especially high salaries through modification it , andadjusting the current pension law by reducing the legal age of retirement and years of service for the country employees to provide large sums of money and to remedy the career surplus existing in most of the country offices , and necessity of diversification the other non-oil revenue sources through the activation of agriculture, industry and the expansion of tourism and increase local production and try to increase the exports of non-oil to increase the money entering the country .

Abstract :
Robust statistics Known as, Resistance to mistakes resulting of the deviation of Check hypotheses of statistical properties ( Adjacent Unbiased , The Efficiency of data taken from a wide range of probability distributions follow a normal distribution or a mixture of other distributions with different standard deviations.
power spectrum function lead to, President role in the analysis of Stationary random processes, organized according to time, may be discrete random variables or continuous. Measuring its total capacity as frequency function.
Estimation methods Share with the concept of nonparametric in the absence of a model with clearly defined parameters (Free distribution) part with the distributed according to the Normal distribution, while the other part is unknown distribution, and thus it became the distribution of tainted its parameters is unknown, so it can be considered the Robust Methods is the highest level in grades nonparametric methods which is will be based on the conversion calculable test to a Standard formula Conducted by the convergence operations.
The aim of the Search finding the best estimator of Power spectrum With the mixed ARMA (1,1) model for time series follow a Normal distribution. By Using Simulation experiments, on samples [n=50,100,150,200,250],and Different virtual values for ∅ و θ . It has been Showen in tables 1,2,3 The Obvious difference between all the initial default values and generated values , Which may give results far from the real system results.

Abstract
The Classical Normal Linear Regression Model Based on Several hypotheses, one of them is Heteroscedasticity as it is known that the wing of least squares method (OLS), under the existence of these two problems make the estimators, lose their desirable properties, in addition the statistical inference becomes unaccepted table. According that we put tow alternative, the first one is (Generalized Least Square) Which is denoted by (GLS), and the second alternative is to (Robust covariance matrix estimation) the estimated parameters method(OLS), and that the way (GLS) method neat and certified, if the capabilities (Efficient) and the statistical inference Thread on the basis of an acceptable but this method requires knowledge and knowledge of the nature of the problem and the private model of the problem, whether the Heteroscedasticity otherwise, the method (GLS) become inappropriate. The second alternative is a matrix contrast common variation fortified it does not require prior knowledge of the nature of your problem model, it's also an easy way and by this method has met with popular and interest in more than two decades by researchers, that the estimated of Robust covariance matrix the estimated parameters method(OLS), shall be according to data that is handled type, and we have dealt with in this study, cross-sectional data where the problem of Heteroscedasticity in contrast may be contained therein(Heteroscedasticity- Consistent Covariance matrix Estimation) and symbolized by the (HCCME) and includes many ways, and we have dealt with in our study of these methods .

ABSTRACT
Mixed-effects conditional logistic regression is evidently more effective in the study of qualitative differences in longitudinal pollution data as well as their implications on heterogeneous subgroups. This study seeks that conditional logistic regression is a robust evaluation method for environmental studies, thru the analysis of environment pollution as a function of oil production and environmental factors. Consequently, it has been established theoretically that the primary objective of model selection in this research is to identify the candidate model that is optimal for the conditional design. The candidate model should achieve generalizability, goodness-of-fit, parsimony and establish equilibrium between bias and variability. In the practical sphere it is however more realistic to capture the most significant parameters of the research design through the best fitted candidate model for this research. Simulation studies demonstrate that the mixed-effects conditional logistic regression is more accurate for pollution studies, with fixed-effects conditional logistic regression models potentially generating flawed conclusions. This is because mixed-effects conditional logistic regression provides detailed insights on clusters that were largely overlooked by fixed-effects conditional logistic regression.

Abstract
In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the parameter estimate of the equation Regression that contain the mediator variable only on the direct effect. The Robust Ridge Regression approach that suggested by (Askin and Montgomery,1980) is used also in mediation analysis as suggested procedure by used it in mediation analysis to overcome on the linear dependency in Mediation Analysis, furthermore we remedy the outlier points problem in the data. All that was explained through generated and real data.

Abstract:
In this research was the study of a single method of estimation and testing parameters mediating variables (Mediation) in a specimen structural equations SEM a bootstrap method, for the purpose of application of the integrated survey of the situation Marital data and health mirror Iraqi (I-WISH) for the year 2011 from the Ministry of Planning - device Central Bureau of Statistics, and applied to the appropriate data from the terms of the data to a form of structural equation SEM using factor analysis affirmative (Confirmatory Factor analysis) CFA As a way to see the match variables that make up the model, and after confirming the model matching or suitability are having the effect of variables mediation in the model tested by the bootstrap mentioned above using AMOS V.23 software method, as researcher found that the independent variable X affects the dependent variable Y indirectly through the mediation of one variable of the presence of any single mediation in the form.

Abstract
Due to the intensity of competition between economic units that run the trade in durable goods had to pay a lot of these companies to follow the new selling methods aimed at attracting customers to be able to increase its sales and thereby increase their profits , these methods are installment sales, which had been in great demand by the customers with limited income, who provides them with the possibility of possession and use of such goods and to postpone the full amount of the payment to the seller, This transaction sales have grown even became installment sales system at the present time of the common types of sales transactions and deployed a lot in our environment and in many sectors of the market, and in some cases made total reliance by the economic units in the discharge of their production, to provide this system of advantages of the seller and the buyer, Due to the large volume of transactions handled installment sale was necessary to strengthen the Iraqi unified accounting system to add rules to measure special accounts that can be applied uniformly in the Iraqi economic institutions , that working an installment sales system. to makes this system better able to provide appropriate accounting information and with confidence when its users, because the accounting system applied in these units does not cover all types of sales, such as installment sales and does not help to build a management information systems for the production of standardized data, to the levels of the economy, to be in line with the new economic environment of the Iraqi units.

Abstract
The economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern techniques and methods to calculate and analyze customer profitability and (TD ABC) as one of modern management accounting techniques that work to help the administration in the financial performance of the company and reduce costs layout. The study aimed to release the cognitive underpinnings of technology on (TD ABC) and the magnitude of the economic advantages of unity and Alatharalamtertbh to use in determining the costs of a major contribution to the rationalization of operational decisions in the production companies. Determine the extent of the possibility of customer profitability analysis when using the method on the basis of cost-oriented time as one of modern management accounting techniques and development activity to the entrance of the cost on the basis of activity and that the application to the General Company for Leather Industries. The study came to a set of conclusions and recommendations, including: -
1. The technique (TDABC) was able to provide for the management of the company known for its customers through a profitability analysis and get a percentage of each group and through these ratios can determine which policies are followed and could be suitable for them.
The most important recommendations were: -
1. to maintain the loyalty of customers by providing what fits their desires and what is new and the best quality and the quality and the best prices for them..attention next to the customer profitability analysis, customer interest is also worth being a resource represents an important resource for the company.

Abstract
The Islamic Banks including the Iraqi ones are often resorted to support their governance frameworks in order to improve its competitiveness in their communities. Where, those banks are looking for activities that enhance their governance; one of these activities is Shariah Audit that provided the auditing capabilities to face of developmental challenges and increase competitiveness. Therefore, the content of this paper, discusses know-how to use the Shariah Audit and its references in support of the Shariah Governance in the Iraqi Islamic banks. The proposed hypothetical model was built to reflect this know-how through four hypotheses, which in turn were subject later to statistical analysis, such: Regression and Path Analyses using the (SPSS) software. In the concentration on eight Iraqi Islamic banks that described as a field laboratory for our paper, the data were collected using a questionnaire formed from (20) indicators in the context of five variables essential. Finally, the paper has reached several conclusions, the most important of which: the Iraqi Islamic banks believe that employing the Shariah Audit references in their work have a direct positive effect (focusing on the Shariah reference) and indirectly (with emphasis on synergy between the value reference and other references) to support their governance. In addition, the paper recommend the need to encourage academic institutions and professional organizations in order to pave the way for a rethinking of the drafting and construction of the Shariah Audit theories and concepts, which can describe as one of the developed areas of Audit and a cornerstone in the Islamic finance industry.