journal of Economics And Administrative Sciences

Abstract
The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and invested properly leads to weakness and low level of regulatory performance of performance Controller financial control bodies. The premise is of the search the Comptroller specificity through its own characteristics imposed by the reality of supervisory work have an important impact on performance. The research used descriptive and analytical approach by gathering facts and information to the subject of research, analysis and interpretation in an objective manner in line with the actual data to reach an acceptable process results. The research sample included regulatory levels (Assistant President body, Financial Controller oldest, Financial Controller, Assistant Financial Controller, legal, Assistant legal). of (161) members of financial control bodies staff of the research community. The analysis of the practical application of the results and come up with a set of the most important conclusions that the characteristics of the observers have an impact important role on the performance, as results showed distinguish categories of observers within the academic achievement of Higher Studies on the rest of the collections of study as well as the accounting specialization, which won the largest number and proportion of observers research sample and characterize the performance of the majority of them from the rest of the other disciplines as the job title and the impact of an important role on the performance and length of service as well as by what you add the length of time from the experience of a very important process.

Abstract
The challenges facing today's multi-customer and this is due to the multiplicity of products and speed in launching new products so search came to reveal the reveal the of the new product classification standards through a relationship (good products, low interest products, useful products and products desired) and the customer emotionally blackmail through deportation (fear, obligation and guilt). dentified the problem of the research in several questions focused on the nature of the relationship between the variables of research, and for that outline supposedly to search it expresses the head of one hypothesis and branched out of which four hypotheses subset, but in order to ensure the validity of the assumptions have undergone all multiple tests to ensure their validity, as it has been relying on the resolution as a way to get the data, Use Find descriptive analytical method as a way to search according to a random sample consisted of (315) as The questionnaire was distributed to customers as a sample to evaluate the search variables, either the research community was the (1500) customer and representing 21%, and extracted the results using statistical software (SPSS Pct v.16). The research found a set of conclusions that customers of the most important research sample is not clear they have the four categories above a way that makes those difficult emotionally exploited by the marketer.

Abstract:
The study aimed at interpreting the role of architectural design quality in in build competitiveness model in accordance with the proposal included the idea of architectural design quality for its removal; interesting design factors of the environment, good design of the spaces, and design aesthetic explanatory variable. The competitiveness dimensions; the level of innovation, stimulate research, and the quality of the company's products, and activating the role of human resources, entrepreneurship, profitability, market share and competitiveness, variable responsive. The study of construction companies in the Ministry of Housing and Construction has taken the Iraqi society for the study. The sample consisted of (48) managers from senior management there. The questionnaire adopted data collection tool that was processed program
(SPSS v.20) to extract the results of Cronbach's alpha, and the arithmetic mean, standard deviation, correlation, and analysis of multiple linear regression, the study has resulted in the following conclusions:
1- High level of care managers architectural design quality and its dimensions, and building Competitiveness and its dimensions in the construction companies which shows the depth of knowledge and awareness of their technological aspects, economic, and environmental and sustainable for of its business and operations.
2- The existence of a significant impact in part to the quality of architectural design in dimensions interesting design factors of the environment and aesthetic design to build a competitiveness and dimensions are collectively and individually.
3- The possibility of using the architectural design quality in the interpretation of the estimated change the dimensions of competitiveness partially.
4- Proven the validity of the idea of a model study in the interpretation of the potential ability of contractors to build competitiveness Changes in terms of awareness of its directors architectural design quality.

Abstract :
This research aims to examine the correlation and the impact of Strategic leadership on Achieving Organizational in some of establishments in ministry of construction and housing which is under public founds, Starting from the importance of research in public organizations and the importance of these organizations to the community, it is rely descriptive analytical methods in achievement of this research, the research involved board of directors, Data has collected from (92) respondents, represent the respondent society exclusively and comprehensively, it involved the general directors, assistant general directors and heads of department, The research relied programs (Excel 2010, Spss V.21), moreover, some of descriptive statistics methods to test research's Hypotheses, The researcher is attain to the existence of relationship and impact of strategic leadership in organizational reputation, the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations .

Abstract :
This research aims to examine the correlation and the impact of Cultural Intelligence with their dimensions (Strategy, Knowledge, Motivation, Behavior) on Drawing Local politics and their dimensions (Empowerment, Flexibility, Organizational Justice, Local Funding) In Dhi Qar Provincial Council To determine the extent of the presence of significant statistical differences between research variables Due to the recent experiment which requires clarification of the role of the pivotal and important carried out by the provincial council in the exercise of his work in light of the diversity of cultures and the peculiarities of the local community, which may impede the provision of equal services to all those parties were chosen this research. The importance emanated through the identification and dissemination of cultural intelligence and work to entrench the concept in a scientific and practical in the minds of members in order to enhance the value and type of local politics drawn by them to get to a state of satisfaction among the individual and the community alike.
The current research adopted the descriptive analytical method to accomplish, since the data were collected from 31 members representing the research community full form to be considered the most specialized in the research variables and employed for this purpose resolution, adopted the research program (SPSS V.21) (Excel 2010) with methods of statistics descriptive (Cronbach's alpha test of truthfulness, percentages, mean, coefficient of variation, standard deviation, simple Pearson correlation coefficient, simple regression coefficient) to test the hypotheses, The research concluded the most prominent among the findings of an association and the influence of moral and cultural intelligence in shaping domestic policy dimensions with a weak effect was not significant to the cultural dimensions of intelligence (behavior, knowledge) in drawing local politics , the research included four axes first went to the methodology and second to theoretical frame and the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations.

Abstract
The current research aims to determine the extent of the impact of the strategic direction to the business process reengineering, in the Office of the Ministry of Oil To reach that goal was a sample of community research study consisted (50) members of the senior leadership represent the problem in organization researched in the ambiguity of the strategic direction of knowledge of the compatibility of the strategic direction with Business Process Reengineering and used questionnaire, interview and observation to obtain the information needed to search was addressing data by the statistical system spss percentage and the arithmetic mean, standard deviation and coefficient of variation .
The research found a set of conclusions, including that there is a link and the impact of the strategic direction and business process reengineering relationship suffers organization researched the ambiguity in the strategic direction qualification for leadership and low, where most of them were bachelor degree holders as well as the decrease in the number of young leaders to fill leadership positions and the existence of an organizational structure pyramid complex is reflected in the slow pace of proceedings by the recommended current research need to formulate strategic direction of the vision, mission and goals as an actor that includes strategic direction has can application of strategic business process reengineering and provide an opportunity for groups of young woman in leadership positions and higher education and hold radical changes to the human and organizational level and the technological and operational in the surveyed organization.

Abstract
The current research tested the interactive role between the workplace fun and the leadership virtuousness in the organizational brilliance, in a sample of the teaching staff at the University of Kufa reached (325 staff) out of (2069) professor. The research based on hypothesis model which reflect the research hypotheses from main variables presented the leadership virtuousness (optimism, forgiveness, trust, compassion and integrity) for moderating affect with the workplace fun (fun activities, Coworker socializing, manager support for fun). The organizational brilliance will increase in case of providing sub-variables which (leadership brilliance, service & innovation brilliance, and knowledge brilliance).
The questionnaire was used as the major method for the data collection, hired a number of statistical methods for validating the research hypotheses such as computational variable and the standard deviation and simple correlation coefficient, structural equation modeling and multiple regression analysis.
It was identical to the search results most hypotheses which formulated a set of recommendations to hasten the most important the provision and to create fun environment for employees as well as using leadership virtuousness practices and adaptation in line with the requirements of the current stage and the cumulative pressures of prior periods which will reflect the organizational brilliance of the organization.

Abstract:
This study aims to identify the level of quality of Islamic banking services in the Kingdom of Saudi Arabia. It also investigates the importance of the various dimensions of the quality of banking services. The sample of the study included 69 clients of Al Rajhi Bank and Al-Bilad Bank. The study concluded that the overall level quality of services that Islamic banking offer is high. However, their relative importance varies from one dimension to another. The security, confidence and physical aspects are very high which this is a good point. On the other hand, the application aspects do not get the same importance. These aspects include the customer's wishes, helping them to improve the services offered to them, and the personal attention of the customer. The most important dimension the Islamic banks have been established to offer is legitimate commitment has got the lowest degree of quality (0.50).

Abstract:
This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al-Kindy Teaching Hospital, and Al-Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree of their satisfaction with the nursing services offered in the targeted hospitals. The study scale has been tested for its reliability and validity. The researcher used the statistical measures of Factor Analysis, Mean, Standard Deviation, Kaiser-Meyer-Olkin) exploratory measure, Bartlett Test which measures the association relationships among variables. Moreover, the researcher used the Mann-Whitney test for individual differences among patients’ answers in the targeted hospitals in the Statistical Package for Social Science (SPSS) for Windows . The researcher concluded a set of conclusions, some of which were shared among the targeted hospitals. The most significant conclusions include although the nursing services are delivered in a high-quality professional manner, but the delivery of such services is somewhat delayed from predetermined times which gives the patients an impression of absence of attention with the patients and what they need of care throughout their hospitalization. Furthermore, the nursing staff do not care appropriately in engaging patients in the health care delivered for them, which generates the feeling of absence of interest of the nursing staff with the patients.
The researcher suggested a set of recommendations including the necessity of quickening the delivering the nursing services in time in order to substantiate a good impression among patients relative to the extent of their value in the hospital. Additionally, it is vital to take more care of improving the nursing skills for nursing staff through engaging them in specialized courses in order to enhance their competences. Ultimately, it is necessary to quicken the delivery of the nursing services in the appropriate time in order to substantiate a good impression among patients relative to the extent of their value in the hospital.

Abstract
Hospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of working days and holidays rule for workers” , and applied on the nurses at AI Sahed
al-Sadr General Hospital in Baghdad, the methodology of research adopted the applied and analytical research , and the data collected from the reality of installed information in the records of patient and records archive for nurses to preparing weekly work schedules for nurses and measure and analyze operational performance levels First, according to the numbers of nurses in scheduling Applied in hospital, and then measure the performance levels According to the number of nurses in the scientific scheduling proposed in research, The research found a number of results the most important that nurses scheduling that applied in the hospital not fit with the levels of demand for nursing service in the most of its divisions. research concluded a number of recommendations, the most prominent is the move away from discretionary methods of scheduling and application of scientific method of scheduling that proposed by the research because it has proven its effectiveness in contributing to the improvement of the operational performance.

Abstract :
The problem for the search to identify the role of loyal workers through (emotional loyalty, moral loyalty, continued loyalty) in enhancing the market share of the corporate center the human resource management strategies, namely (selection, training and development, and performance evaluation, and returns the system) for the parent company of cellular Allotsalat in Baghdad ,, and show the importance of research through the benefit to the company, through the importance of the search results, it draws the attention of decision-makers and those in charge of managing these human resources on the importance of those resources and work to develop them and keep them in order to increase their loyalty towards their organization and then growth and increase market share for the company. as well as the staff working as taking place on the important and sensitive category because they deal daily, even on holidays and special occasions with large numbers of beneficiaries of their services and who vary their needs from one person to another, and it was the goal of search Hothdid concept and the importance and the role of the loyalty of workers to increase market share for companies through a resource management strategies Alepeshrah.oachtbar correlation relationship between the loyalty of employees and human resource management strategies. And test the correlation between the strategies of human resource management and market share for the company. As well as the correlation test (direct and indirect) between the loyalty of employees and market share through the strategies of human resources management .omarafh mutual impact between the variables of research and of the loyalty of employees and strategies of human resource management and market share for the company. the statement of proposals to ensure the successful activation of the role of loyal workers in enhancing the market share of the corporate center the strategies of human resources management, in line with the research methodology has been formulated hypotheses to refer to the possibility of the application of the scheme Search is there a significant correlation between the loyalty of employees and market share relationship, and whether there is a correlation spirits between the strategies of human resources management and market share and whether there is a significant effect of the loyalty of employees in market share, as well, is there a significant effect of the strategies of human resources management in market share, and because the service sector has become very important in the present time through his contribution.


along with other sectors in the construction and development of society and increased well-being, the research community Zain Iraqna and Asia-Cell Telecom room hypotheses to test by taking a simple random sample, and through the design of a questionnaire form a basic tool included on (70) items to collect the raw data from the employees of these two companies, was the sample (50) Show of Asiacell and (50) Show Zain Iraq, and then were collected samples to form the size of a sample (100) Show, in order to address these data have been used a lot of ways statistical methods (such as measuring frequencies, ratios and the severity of the answer, measuring the average deviation standard, coefficient of variation, measuring the link power and influence, a study analyzing the track, and then use spss program, Excel and Matlab program for the analysis of the results). By measuring the research, diagnosis and testing of the link and influence, including relationships variables, research found a set of conclusions was Pinha.ugod relationship between loyalty and market share and the existence of a relationship impact on market share, directly and indirectly through the dimensions of strategic management Almwardalepeshrah, it has been a group setting of recommendations based on the findings of this research findings, as well as suggest some future studies that promote aspects of these issues, including the work on expanding this research to include variables new dimensions covered no such research, which has a direct role or is Mbacraly enhance market share for organizations

Abstract
There has been a heated controversy over the role the financial policy plays and how sufficient it is in affording the financial burden. This burden is known as the operational current expenses which the governments of various countries mainly afford, despite the discrepancy in the government’s economic policy. After the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropriate mechanism so as to achieve the interaction and appropriateness between the main instruments of the financial policy on the realistic level with regard to their economy.
This research aims to analyses the relationship between the main instruments of the State policy to encounter the increasing financial burden on the government, where the developing countries’ economy in general and Iraq’s in particular suffers from the financial policy’s inefficacy and feebleness due to the fluctuation of these governments’ policies. In addition, there is a lack of credibility for these governments to achieve a noticeable improvement that could create economic stability; especially most of the decisions made regarding the financial policy tend to be under the influence of policy makers.
The study concludes that Iraq has been partially able to afford its operational expenses in spite of the economic, political, social, and security challenges it faced. Further, there was no active financial policy and a clear vision for attempting to diversify the revenue resources to depend on instead of depending on oil as the main source for taking the financial burden. In addition, Iraq economy suffers from a structural imbalance that negatively affects its capacity to diversify the revenues resources, while the financial policy has a significant place among other policies because it can play the greatest role in achieving the multiple objectives and thus achieve economic stability.

Abstract :
Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these projects to achieve high efficiency performance. The results achieved by these projects less than ambitions that could have been achieved, if we take into account the size of allocations and opportunities for these projects, and thus had a negative impact on achieving real growth in the gross domestic product, as it is because the reason for the low levels of implementation to the low level of implementation of public projects on the one hand, and the weakness of oversight bodies on the other.
In order to measure the efficiency of public investment spending in Iraq will be selected two indicators, one applicable index in some developed countries in the world, which depends on measurement of the efficiency of the qualitative side, an indicator (diagnostic tests), while the second indicator, it is practice Index by the Iraqi Ministry of Planning , a quantitative index depends on the achievement of financial ratios public projects account, due to the breadth of public investment spending, it has been chosen the electricity sector to be a case study, to demonstrate the level of efficiency in the implementation of public projects.
After subjecting the electricity sector to measure efficiency, notes the low level of efficiency of implementation, the electricity sector deficit in the implementation of all of them as a result of the low efficiency of the implementation, and the financial and administrative corruption and the lag in the completion of projects had a direct and significant reason for the lack of implementation of many projects and this is illustrated low percentage of completion in most projects of this sector, but for the most important recommendation graduated by the study is the work on the adoption of new efficiency indicators complement indicators currently used to measure efficiency in many ways, in order to stand on the level of implementation of projects more clearly, and thus to identify the most important the reasons for winning the lag in the implementation process in order to improve the implementation of these vital projects.

Abstract
Oil is considered the most important source for providing the funds for the national economic sectors. The revenues of oil constitute %95 of the GPD. Therefore, the development of the remaining sectors depend on oil..
The Iraqi Oil Marketing Organization (SOMO) depended on the a unified price for all the buyers, That may not reflect the real value of market and did not contribute in marketing the type of heavy oil. Then, to what extent had SOMO been able to market the light and heavy crude oil in a way that contains the expected increase in the crude oil production.

Research Summary
It highlights the importance of assessing the demand for money function in Iraq through the understanding of the relationship between him and affecting the variables by searching the stability of this function and the extent of their influence in the Iraqi dinar exchange rate in order to know the amount of their contribution to the monetary policies of the Iraqi economy fee, as well as through study behavior of the demand for money function in Iraq and analyze the determinants of the demand for money for the period 1991-2013 and the impact of these determinants in the demand for money in Iraq.
And that the problem that we face is how to estimate the total demand for money in the size of Iraq and how to achieve monetary stability, especially that the Iraqi economy has seen many disorders such as high inflation and the increase in the money supply ... etc, which contributed to the instability of the demand for cash during the period (1991-2013.(
Where is the demand for money is important elements in check the balance in the money market through the reduction of monetary turmoil, and their negative impact on economic activity, due to the role played by the cash demand in achieving economic stability as a result of the close relationship that links between him and the many variables economic and monetary which differ in their impact on the economy.
The objective of this research to study the function of the behavior of the demand for money in Iraq through the analysis of the most important determinants for the period (1991-2013) and measure the effect of stabilizing function of the demand for money in the Iraqi dinar exchange rate.
And most important, our findings are a relationship between the demand for money and the factors specific to him, as the changes that occur in the demand for money determinants affecting the demand for cash, that the Iraqi economy has seen high rates of inflation reached the runaway inflation that led to a decline the value of the Iraqi dinar and thus lower the Iraqi dinar exchange rate against the dollar and this has led to instability and the stability of the rotational speed of the money during the period (1991-2003) and thus to not stability of demand for money function.

Abstract:
Robust statistics Known as, resistance to errors caused by deviation from the stability hypotheses of the statistical operations (Reasonable, Approximately Met, Asymptotically Unbiased, Reasonably Small Bias, Efficient ) in the data selected in a wide range of probability distributions whether they follow a normal distribution or a mixture of other distributions deviations different standard .
power spectrum function lead to, President role in the analysis of Stationary random processes, form stable random variables organized according to time, may be discrete random variables or continuous. It can be described by measuring its total capacity as function in frequency.
As supposed distribution of the data mistakes in accordance with the normal or approach to the normal distribution ،Share estimation methods fortified with the concept of nonparametric in the absence of a clear model parameters (Free distribution) as the contamination is unknown model has distributed part of it in accordance with the normal distribution, while the other part is unknown distribution, and thus became the distribution of tainted its parameters unknown, so it can be considered the highest level in grades nonparametric methods are based on the conversion calculable test to a standard degree held by the convergence class standard process.
The aim of the Search: compared to some of the Robust estimation methods and non-parametric, So find the best estimator of Power spectrum With the mixed ARMA model for time series follow a Normal distribution, Then, applied the most accurate on realistic data About the diagnosis of the factors that reflect the sources of change in time series of the electrical reference (ECG - Electrocardiogram) in normal state (unsatisfactory), through the analysis of the power spectrum. By finding the best estimator of the ability of spectrum according to the mixed spectrum for Series follow a particular dist. & applied to Real data(ECG), The method adopted other Parameters to get realistic results are related to the behavior of the real System reference (ECG)the Capabilities of ability Normal dist. Increase with the size of the Section ,and the highest at Section 200 in a manner Tokey.

Abstract:
In this research, the semiparametric Bayesian method is compared with the classical method to estimate reliability function of three systems : k-out of-n system, series system, and parallel system. Each system consists of three components, the first one represents the composite parametric in which failure times distributed as exponential, whereas the second and the third components are nonparametric ones in which reliability estimations depend on Kernel method using two methods to estimate bandwidth parameter h method and Kaplan-Meier method. To indicate a better method for system reliability function estimation, it has been used simulation procedure for comparison and different sample sizes of size (14,30,60 and 100) using standard comparison Integral Mean Square Error (IMSE). For k-out of-n system, the results indicate that it is better to use Bayesian method for samples of size (30,60 and 100), and to use the classical method for samples of size (14), whereas for series system the best method to use is Bayesian method for samples of size (14,60 and 100) , and to use the classical method for sample of size (30). for parallel system, it is better to use Bayesian method for all sample sizes.

Abstract:
We can notice cluster data in social, health and behavioral sciences, so this type of data have a link between its observations and we can express these clusters through the relationship between measurements on units within the same group.
In this research, I estimate the reliability function of cluster function by using the seemingly unrelated Kernel Estimators method and the Generalized Least Squares Smoothing Spline Estimators method, and I applied these two methods on Leukemia patients and made a comparison between the two methods by using MSE and MAE comparison standard, the empirical results showed the efficiency of the Generalized Least Squares Smoothing Spline Estimators method.

Abstract
The purpose of this research is to a treatment the impact of Views outliers to the estimators of a distributed arrival and service to the theory of queues and estimate the distribution parameters depending on the robust estimators, and when he was outliers greatest impact in the process of estimating the both distributions mentioned parameters, it was necessary to use way to test that does these data contain abnormal values or not? it was used the method ( Tukey ) for this purpose and is of the most popular ways to discover the outliers , it shows that there are views abnormal (outliers ) in the estimators of each of the distributional arrival and service, which have a significant impact on the calculation of these estimators have been addressed through the use of ( Robust Estimation Method ) be of the effectiveness and feasibility of robust estimator better than the estimated normal extracted ( MLE ) ( ordinary Maximum Likelihood estimation ), as was the use of the ( weighted Maximum Likelihood estimation )(WMLE) in the estimation process, was best estimate is the robust estimated existence of outliers , which have the greatest impact in the process of improving the efficiency of the performance of the queue system which led to relieve pressure on the service system, which in turn reduces delays for patients.
The key findings of the research is to adopt robust estimators for distributional arrival and service models queues in general because they are working to address the impact of outliers winning in the data.

Abstract:
The aim of this paper to find Bayes estimator under new loss function assemble between symmetric and asymmetric loss functions, namely, proposed entropy loss function, where this function that merge between entropy loss function and the squared Log error Loss function, which is quite asymmetric in nature. then comparison a the Bayes estimators of exponential distribution under the proposed function, whoever, loss functions ingredient for the proposed function the using a standard mean square error (MSE) and Bias quantity (Mbias), where the generation of the random data using the simulation for estimate exponential distribution parameters different sample sizes (n=10,50,100) and (N=1000), taking initial values for the parameters and initial value b, to get to estimator balanced add between two loss function ,moreover, the optimal sample size determination under proposed entropy loss function.

Abstract
The Non - Homogeneous Poisson process is considered as one of the statistical subjects which had an importance in other sciences and a large application in different areas as waiting raws and rectifiable systems method , computer and communication systems and the theory of reliability and many other, also it used in modeling the phenomenon that occurred by unfixed way over time (all events that changed by time).
This research deals with some of the basic concepts that are related to the Non - Homogeneous Poisson process , This research carried out two models of the Non - Homogeneous Poisson process which are the power law model , and Musa –okumto , to estimate the parameter of the model that mentioned above , It have been used maximum likelihood method and Bayesian method in the estimation of the parameter that is used in this Research . in order to find the best method in the estimation , we referring to simulation method in which we tested four size of samples ( 25, 50 , 75, 100) to illustrate the effect of changes in samples size on features estimation , Also we suppose four initial value for every parameter from research models parameter and for making a comparison between the used method in estimation as it depend on mean square error (MSE) . As the result referred to that maximum likelihood method is the best and efficient way in estimation in which it gives the minimum mean square error (MSE).

Abstract :
One of the most important successful factors in any institution (whether educational or others) is the strategic planning based on scientific basis , integrating virtual systems away from guesswork and intuition .
The main problem of this research is diagnosed by : the existence of disparity between numbers of really accepted students and the planned numbers in every academic year at the college of Administration and Economics – University of Baghdad . Oftenly , the numbers of really accepted students were more than the planned ones , this in turn leads to inability to develop the absorptive capacity of the college commensurate with the increasing numbers of really accepted students .
This research aims to prepare a five – years plan of accepting under graduate students in the mentioned college by using (Box – Jenkins) methodology in time series analysis which is still considered as a modern method adopted in many currently studies .
The time series of the really accepted students numbers in under graduate studies for previous academic years (from 1990/1991 to 2014/2015) were collected and analyzed for this reason .
The research concluded that ARIMA (3,1,0) model is the only model appropriate and good fit the time series whereas its parameters were mostly significant and accurate . Therefore the research recommended to adopt it in the future plans.

Abstract
The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.
The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating social performance leaves a prominent effects on the performance of employees, and levels of production, because of its large position in them, is related to the assessment of the work they perform, and the exercise of the activities. . In this lies the importance of research in the evaluation process itself, and the foundations on which it is based, and is evaluating social performance of an important means and the need for the strategy and the most appropriate in the modern framework for governance in order to lead the economic unity towards efficiency and effectiveness, and must work to link the calendar of social performance of corporate governance system.

Abstract
This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.
Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the financial corruption cases in the Iraqi environment as well as a framework proposal for strategic audit can be applied in the local environment in order to detecting the financial corruption cases and ways to treated them. The research found a number of conclusions was that the most important results of the empirical studies that measure the effectiveness of the control systems of internal and external both types as well as the Integrity Commission and the departments of inspectors general have proven that the actions taken by those actors is insufficient and ineffective to limit the financial corruption cases in Iraq.
The research was presented several recommendations were the most important of the need to adopt a framework proposed strategic audit and in earnest, which would help financial control bodies and the Integrity Commission and the departments of inspectors general in the performance of its role effectively in order to detect the financial corruption cases in the economic units operating in the Iraqi environment, and to be completed of strategic audit to the fullest requires that have a logical sequential steps to give positive results.