journal of Economics And Administrative Sciences

Abstract
The current research is attempt to test the reflection of the lean management on the human resources management practices of two of the most important communication companies operating in Iraq (`Zain & Asia cell), The research aims to Determine the extent of adoption of the lean management approach in the two researched companies, as it improving human resource management practices. The research problem represented in the existence of lack of in some aspects of the application the lean management approach in service sector and neglecting the impact of its tools on the human resource management practices. For this purpose three principle research hypotheses has been formulated, first there is a correlation relationship refers to moral and positive guidance between the variables lean management and the human resources management practices, the second principle hypothesis refers to be impact is moral guidance for the lean management approach in human resources management practices, and the thired principle hypothesis refers to between the two researched companies the extent of adoption of the lean management approach and HRM practices, all has been tested statistically on random sample of employees in the researched companies. The two researcher concluded with a set of recommendations, the most important was the need to increase awareness and interest in the concept of lean management as a mean to improve human resources in case that both companies commitment to it

Abstract
This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationship between the main and subsidiary research variables was formulated three hypotheses of president of branched out reported (8) sub-hypotheses. Questionnaire was adopted as a tool in data and information related to research collection, it was subjected to a test validity and reliability, And distributed to a sample of (85) individual first class hotels managers in Baghdad and managers of departments and managers of the people and their assistants in the six five-star Iraqi hotels are: "Rashiad Hotel, Babylon Hotel and Ishtar Hotel, and Palestine Hotel, Hotel Baghdad, the Mansour Hotel," research using the statistical software a ready data analyzed (SPSS-19) and the Programme (Excel) is the most important statistical tools used in the analysis are:, Statistical methods have spawned number of results Perhaps the most prominent and that there were significant correlation between the social orientation of the marketing strategies competitive, as it turned out that there are significant effect between the social orientation of the marketing strategies and competitive, There are significant differences between the average answers socially oriented marketing dimensions (the organization's interests and welfare of the community, and customer satisfaction) in the first class hotels surveyed, as there are significant differences between the average answers competitive strategies and dimensions (cost leadership strategy, differentiation strategy, focus strategy) in the surveyed hotels. In the framework of the discussion of Research the results provided a number of recommendations including the need to interesting the surveyed hotels to keep the social orientation of the market and its role in supporting and building strategies selected competitive.

Abstract
The purpose of this research is to measure the impact of regulatory flexibility dimensions (formal and authoritarian procedures) to achieve response to the requirements of high performance dimensions (the effective recruitment, intensive training, motivate employees, participation of workers) in the general municipal Directorate as one of the directorates of the Ministry of Municipalities and Public Works. For the purpose of this measure it has been selected sample composed of 88 individuals from the research community represents the levels of assistant general manager of department heads and managers of people and some of the staff to answer the questionnaire prepared for the purpose Hama. For the purpose of analyzing the data and draw conclusions have been the use of statistical and descriptive and analytical (such as circles calculations, standard deviations, correlation analysis, and analysis of simple linear regression). The research found a group of the most important conclusions. The results of the analysis showed no significant positive relationship between Formalities and high performance. While the moral relationship between authoritarianism and high performance the fact that there are no negative signal and this means that the more attention formalities by one unit high-performance increased by one unit. The more attention in the authoritarian practices by one unit Say higher Alade Bmekda one unit. The researcher also concluded that the explanatory variables differentiated the opposite of what the back of the results of the variable adopted, and this explains the quest researched the organization towards high performance requirements, but under the influence of an administrative device traditionally is not consistent with the current reality in terms of the use of time and cost, but proceeding according to procedures characterized Balsmh and central Graham Walterz .

Abstract
This study was to demonstrate the role-use planning scientific methods is disabled and little used in the planning and follow-up construction of vital projects in the province of Baghdad, including network planning methods, in order to find the optimal time to finish the project in light of the resources available and the budget set for it, in the current research has been used the most prominent network planning methods and two stylistic (CPM / PERT), was the application of the critical path method on standard-design school project (traditional) to draw Action Network according to confirmed times for the activities of the project and account his Crashing time , It was Pert technique applied to the project hematology center in dignity Teaching Hospital - Baghdad, draw Action Network according to the "three times (optimistic, pessimistic and most likely") own technology as a result of conditions is confirmed that surrounds the circumstances of the implementation of the project, And find the critical path and determine how long speculative to complete the project and the cost of speculative, with the ratio calculated the probability of completion of the project, was used ready-made computer programs in ways that networking planning to process the data and get the results and draw retinas projects respondents, and programs It was used (MS Project, Win-QSB) , The study showed that for the application of my style (CPM / PERT) a major role in providing the most important project resources, a "time", and his consequential of the rationalization of costs, while providing alternatives and provide the perfect solution for trade-off between time and cost of a school project, and indicate the possibility of ending the project blood disease center within the period Selected according to his work Bert network, and this researcher recommended the beneficiary of activating the role of planning research using networking planning methods and it is important for their role in the implementation and follow-up performance boost construction.

Abstract
This reaserch seeks To answer Wondering :(Is there a possibility employ strategic agility In companies sample Serving in Iraq ?)
This reaserch aims: explore Strategic Agility rely upon Dimensions that interact with each other to form the intcllectual frame Strategic Agility, These dimensions are: (Clarity of vision, Selected Strategic Targets , Core capacities, Shared responsibility, Taking action, Empowerment, Organic Structure, Planning Strategy, Organizational learning, Information technology, Human resourse management , Organized) .
( Design / methodology / approach) : The study was based on the case study method for mobile communications sector in my company) Zain and Asiacell (and has been used questionnaire to collect data, hypotheses were tested through the use of some statistical treatments.
Findings : The research found that Asiacell did not qualify because the so-called (agile organization) manner characteristic of efficiency or response or speed or flexibility, and so characteristic of agile organizations, as well as interesting Asiacell nature of the vision and mission of the company in terms of its knowledge of its objective of presence as a private, and this applies in terms of take caution and confidentiality of communications, including providing the privacy of the individual user, which enhances the vision in this regard is the presence of the regulator sober her and each contact companies, namely, (the media and communications).
The practical implications: puts Find useful measure of agility strategy to help managers and decision makers to use to assess the current situation by the dimensions of agility strategy, and undoubtedly it will help to provide knowledge and understanding of the employees of those companies about the importance of these dimensions.
Originality / value: frame of this research range of knowledge through the dimensions of strategic agility, which is the modern era for the Arab term studies, as well as the research works to strengthen the strategic agility in the Iraqi companies and organizations.

Abstract
The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead to the reduction of administrational and financial corruption which is inflicting the state employments, and to achieve distinguished monitoring level to achieve their goals in eliminating the corruption. The point of the research is to identify if there's an application for the legal rules that governs the state employments in an appropriate manner by the administration, and how much did their application had reduced the corruption financially and adminsterationally?. And to reach the goals of the research, three proposals have been made. Then applying the case study at the general supervisor's office of the environment ministry. And gathering the information and the data by The annual reports issued by the general inspector's office between ( 2010-2014 ).
Following a checklist made for the purpose of the research.
The presumptions of the research was tested by nominal economical tools like
( the mean value, and, the standard deviation )
The research came to conclusions, a remarkable one of them is, the application of the legal rules in scientific and studied manner by specialized employees in administration associated with the spread of awareness about legal texts which control the state employment has reduced misconducts and felonies in state jobs.

Abstract
This research aims to determine the role of employee performance evaluation of the achievement of the quality of human resources in the Office of the Inspector General / Martyrs Foundation requirements by employing comparison steps reference with the Office of the Inspector General / Ministry of Higher Education and Scientific Research, has been touching the researchers need the Office of the Inspector General / Martyrs Foundation to apply assess the performance is good for workers and the employment of its outputs to achieve the requirements of the above-mentioned system, and in order to stand on this role we raised the following question President: (is the quality of human resources requirements are achieved through the employment of benchmarking to evaluate the performance of employees in the surveyed?) Organization
In order to achieve the goal of the research, and answer the questions of the problem reach researchers through theoretical thought and studies related to the construction of a prototypical scheme supposedly shows the relationship between research variables, it consisted of employee performance evaluation system variable declaratory included four sub-dimensions (the quality of the goal of the system, standards performance evaluation, performance assessment methods, feedback), and the requirements of the quality of human resources as a variable is a response included six sub-dimensions (recruitment, training and development, compensation, continuous improvement, teamwork, satisfaction of internal customer) and variable broker benchmarking consists of four dimensions, namely, ( planning, analysis, integration, implementation) has reacted to these variables to form a frame, which is the research.
Research community of individuals working all in the office of the Inspector General / Martyrs Foundation and the Ministry of Higher Education and Scientific Research across all administrative levels, as was the use of the style of the random sample and that 75 individuals numbered product in the application of research, and the response rate (100%), and used may be resolution as an essential tool in collecting data and information, as well as conducting personal interviews and actual views, and analysis of data was used software (SPSS), through which was obtained percentages and duplicates, and test Alpha Crow Nbach, the coefficient of Spearman correlation, and analysis of simple regression, analysis of the track, and testing Mann-Whitney used to test the hypotheses.







Through the search results which showed that the performance of workers applied in the Office of the Inspector General / Martyrs Foundation lowest average evaluation system and weaknesses in achieving the above requirements compared to the performance of employees in force in the Office of the Inspector General / Evaluation and the Ministry of Higher Education and Scientific Research system as well as the testing and analysis of the results of the hypotheses conclude the researchers said employee performance evaluation system contributes to the quality of human resources requirements and have a greater impact by employing a reference comparison.
And went Find a set of recommendations based on the conclusions reached by including the need to take the two organizations (researched and reference) attention and care more performance evaluation for employees by setting the goal of the system is a high quality and the development of methods and criteria used to rely on its outputs and in collaboration with the consulting office system, particularly the Advisory Office College of management and Economics University of Baghdad, Baz achieve the quality of human resources requirements.

Abstract
The practice by the administration of human resources on effectiveness of organization crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices by the administration of human resources on effectiveness of organization crisis administration were considered a new study and first according to the available and showing studies at this field .
The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of the practice by the administration of human resources , and its failures to face the crisis, as independent variable with its dimensions (choosing– training- performance evaluation–incentive) to achieve the effectiveness for organization crisis administration as followed variable with its three dimensions ( speed of responded decision – connect and flow of data – press and packing of resources) using the style of described and analysis research after the academic research. The research aim about the relation and affect of practices at effectiveness of organization crisis administration in the researched ministry. research was applied on the designedly sample from managers, their assistants, chiefs of department , managers of branches who working at the general directorate for administration of human resources . The numbers of sample are (111). The data were collected by the statement, located visits, personal in terview, some of official documents to completing the study data, and using the statistic tools to treatment this data such as: repetition distribution, weight accounting middle, percent and normative deviation to describe the research sample, and joining coefficients (spearman) to measure a type and degree of relation between the variables, and simple falling coefficients to measure the effect of one independent variable at one dependable variable ,and multiple normative coefficients to measure the effects of many variables at one dependable variable , and stability coefficients by method of (Split Half) to accounting the stability coefficients for statement items .
This study reach to many important conclusions and recommendations such as: the statistics results have proved there is a relation of joining and effect for practices by the administration of human resources on effectiveness of organization crisis administration that the ministry face it .This study finish by many important recommendations such as: care for the human resource by sharing the manager of human resources with higher management to forming and executing strategic of ministry , and forming working teams ,their head function to diagnosis the crisis before it happen and send a report of scanning results every month to the higher management .

ABSTRACT
The purpose of this research is to investigate the relationship between organizational ethnography and resonant leadership in the University of Kufa, importance of research includes rare of studies that investigated the relationship between organizational ethnography and resonant leadership. Moreover, it comes as an attempt to reduce or bridge the knowledge gap between the variables of the research. As well as try to put the right foundations and appropriate for industry leaders of various Iraqi organizations aimed at profit or service. Based on the random sampling, 450 questionnaires were distributed to employees at the University of Kufa. Only 392 questionnaires were returned. Out of which 104 questionnaires were usable resulting into a response rate of 96%. The theoretical results show the knowledge gap related to identification the nature of the relationship between organizational ethnography and resonant leadership. The practical results show the significant and positive correlation between organizational ethnography and resonant leadership. Moreover, the significant and positive effect of organizational ethnography on resonant leadership.

Abstract:
This research aims to identify the type of cultural values prevailing in the Ramadi General Hospital, and Baghdad, educational, and whether the organization's culture values play a role in improving the quality of nursing care service in hospitals, and how different cultural values of the nurses between Ramadi Teaching Hospital and General education Baghdad Hospital because of the nature social and cultural Different each region, including the research sample of all nurses working in Baghdad Teaching Hospital, and Ramadi educational-General, adopted Find descriptive analytical approach adopted scale developer (Hofstede, 1991) and (Furrer et al, 2000) And presented in the study (Polsa et al, 2013: 72-73),which includes the three dimensions of the values of culture organized a Power Distance, Uncertainty avoidance, and individual / collective) and dimensional five to measure the quality of nursing care service, were distributed of questionnaire forms in both hospitals with the aim of data collection, data were using statistical analysis software (SPSS) version of the nineteenth, research found to inter conclusions Perhaps most important, there were no significant differences in favor of Ramadi Teaching Hospital General Power Distance of influence, which confirms that the nurses have in this hospital greater power than exists in Baghdad Teaching Hospital General, recommended that search should be given wider powers of the workers in the hospitals for nurses, because they are the class that will be in direct contact with patients more than other workers in hospitals and can influence the quality of services that link patients.

Abstract
The goal of this research is to know the quality of working life and its impact on the level of the organizational sense of alienation among a sample of teaching Anbar University in the center of Baghdad. Find and seek to achieve a number of cognitive and practical goals.
Where the quality of work life constitutes one of the main sources to enable organizations of excellence in light of the volatile environment, as is one of alienation regulatory organizations avoid the phenomena that occur because of their negative effects on performance and thus achieve their goals. The most research problem in question the existence of the main deficiencies in the application of the concepts of organizational alienation and attention to the quality of work life and their role in the omission of the surveyed University To clarify the relationship between research key variables was drafted mainly by two assumptions branched (10) subset.
Tool resolution has been adopted in data and information relating to research collection, it has been prepared based to a number of standards ready to use the runway (Likret) Quintet, was subjected to a test validity and reliability.
And distributed to a sample of (75) teaching in Anbar, Baghdad University Center and data analysis research used statistical program Ready (SPSS) and program (EXCELL) One of the most used statistical tools in the analysis are: the percentage of recurrence, and the arithmetic mean and standard deviation, and coefficient of variation, and the coefficient Pearson correlation and simple linear regression.
The study produced a number of conclusions Perhaps the most prominent of a correlation relationship between the dimensions of the quality of work life and organizational alienation, as it emerged that there are significant effect between the dimensions of the quality of work life and organizational alienation.
And no statistically significant differences between the responses of the respondents about the impact of Aavadnoaah working life in the organizational alienation attributable personal and functional variables (gender, age, educational qualification, marital status, years of career service).
In the framework of the discussion of research results made a number of recommendations.

ABCTRACT
Care research examining the relationship between the variables of search presidents (employee training and organizational commitment) to determine the effect of the training of employees in organizations in achieving organizational commitment of employees towards their organizations and by the fact that training is one of the most important activities adopted by the administration and by which can benefit realized for workers and for the organization .ttjsd problem Search lack of training considered as a factor of the important factors in the development of staff skills and development work in many Iraqi companies, including vegetable oils company (where to look), which in turn raises the relevance and commitment to worker his job as well as the increasing desire to stay in the organization and not to leave whatever the reasons. Was selected number of employees of the company as a sample for research and in a way simple random sample, which numbered 33 people working at different levels in the company researched as adopted Find the questionnaire as a tool head for data collection, which has been prepared on the basis of a number of measures ready as well as subjecting them to validity and reliability standards was used as the ready statistical program ((SPSS)) in introducing and analyzing research data has statistical methods produced a number of results mostly confirmed the existence of a link and the effect of morale among the personnel training and organizational commitment relationship, and it recommended that research on the increased attention to training which works on the development of skills workers and increase their expertise to work and so training is the best way in which they can influence the behavior of employees at various levels and hence their commitment to remain in their jobs for the possibility of achieving excellence for their company and their production in light of competition in the business market.

Abstract
Expected to The organizational commitment by employees increases their loyalty towards their organization and thus contribute to enhancing their performance , therefore this study aimed to discover the relationship and the impact between the organizational commitment (emotional commitment, standard commitment, continuous commitment) and the performance of employees in the company researched, additional to know the available organizational commitment levels of employees in the company researched and its impact on the performance of employees, Research was conducted at the General Company for products in the dairy to achieve the goals of research has been developed questionnaire conation (22 ) items to collect data from the study sample totaling (80) targeted employees, heads of departments and unites, the researcher has used the descriptive analytical method using the program statistical ( SPSS ) to reach to the results, the research found: trends The staff of the General Company for Dairy Products towards organizational commitment been positive It is found that the dominant type of commitment in the company is the standard commitment , positive correlation between the dimensions of organizational commitment represented by the dimensions ( emotional commitment, standard commitment , continuous commitment) collectively and individually and the performance of employees . Addition to the results included that positive significant impact organzinal commitment represented by (emotional commitment , standard commitment, continuous commitment) collectively and individually and the performance of employees, the results confirmed that the continuous commitment was among the most-dimensional effect on the performance of employees, study yielded a number of recommendations including : Introduce the idea Organizational commitment of modern and reliable as something so as to achieve the company's goals and staff alike , intensification of conferences, seminars and training courses and workshops to enhance the organizational commitment and means to improve performance, directing the company to create an emotional commitment to the relatively high levels among employees by involving them in achieving the goals of the company and the value judgment congruence with them because of its significant role in enhancing performance , maintaining talented employees of the company through raising level of the continuous commitment they have and conducting similarly prospective studies on organizational commitment and its role in enhancing the performance of employees in the General Company for Dairy Products.

Abstract
Due to increased interest on organizations and the human element, organizational and environmental aspects of the organization Has been analyzed, and behavioral aspects of the members and what is the impact of each on the other, To give the recipe interaction between the organization and its environment, in order to bring about change in behavior appeared the concept of organizational health as a concept in a modern organizations, Either the organization to be stimulating good, healthy, and then called healthy organization Or that the situation be frustrating it is not good and unhealthy, so the cause of tension and anxiety, unhealthy organization is here The research aim to determine the existence of organizational health in AL-MA'MON University College and their impact on organizational commitment to faculty members,to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, the research adopted on studying the organizational health as an independent variable (Communication, Participation, Commitment, Morale, Corporate Reputation, Ethics, Performance Recognition, Goal Alignment, Leadership, Development, and Resource Utilization) as well as three variables representing the dependent variable adopted for organizational commitment of the faculty members in Al -MA'MON University College are:(emotional commitment, normative commitment, continuous commitment). The sample consisted of (90) faculty members in Al -MA'MON University College. The research found that the perception of faculty members the availability of the dimensions of organizational health came medium, and that the existence of such dimensions is reflected in the significant impact in the organizational commitment of the faculty members in the Al -MA'MON University College.

Abstract
Despite the fact of the importance and effectiveness of supporting the pricing policy for agriculture sector in Iraq, but this policy has stopped in supporting those agriculture production needs, and it was confined to support the final product only, and supporting the strategic corps exclusively after the U.S. Invasion in 2003, but after 2008 the state has returned to support some of this policy activities through providing financial loans through the agricultural initiative campaign, with trillions of iraqi dinars without any use, also providing support to some of the agricultural production needs such as fertilizers , tractors and agricultural combines, in addition supporting the pricing policy for the final product of wheat.
Despite the increase of prices to buy wheat, but the impact of wheat production pricing was fragile, this is not because of the pricing but due to the huge increase in the production cost caused by the limited and weak support of government for the production requirements, and It was limited to fertilizers, tractors and agriculture combines. Also the support was stopped for the improved seeds and pesticides. Another factor is the huge increase in petroleum products pricing, in which can be used in most of the agriculture operations through Diesel generators for irrigation, tractors and combine harvesters. Pulse the increase in transportation fees, manpower and lack of government support comparing it to the huge increase that happened in the pricing for those agriculture products. Furthermore the remarkable lack in financial and technological aspects for the Iraqi farmer. Facing the monopolization of international companies for the agriculture products in which led to not export those products.
So this research is to highlight the impact of pricing policy on the production of wheat in Iraq, and this research conclude that this weakness is because of the high increase in the prices of the production requirements, furthermore this research conclude to focus more on supporting the pricing for production products more than supporting the prices of the final product .

Abstract
The government spending in Iraq and witnessed the changes and developments, especially after 2003, which outweighed consumer spending at the expense of capital expenditure and increased support and diversity of trends towards improving pension conditions for members of the society by seeking to achieve a fair distribution of income and improve living standards and reduce poverty and unemployment and raise the level of education and the advancement of its reality, did not achieve its objectives in raising the standard of living, and to achieve a high and sophisticated level of the reality of distributive justice in Iraq, saw distributive justice in Iraq, significant developments since 2003, and at all levels and types, but this development many problems, especially the security side and weak institutions have accompanied State and increasing phenomenon of administrative and financial corruption, which reflected negatively in achieving the goals of justice and raise the level of human development. Therefore eliminates the need to re-consider the allocation and raise the levels and restructured in a way that ensures its orientation towards the main goals of achieving a high level of distributive justice processes and this important and active role of the justice distributive to improve the pension conditions according to the indicators have been selected for human development in order to reduce the incidence of poverty and unemployment and improve social services, down to achieve Alrvaheh.vlm not to enter and the ration card and social care as the most important support questions directed towards the poor are highly efficient in achieving their goals, and thus became the improvement of living standards by raising the real level of income per capita, poverty reduction, and reduce poverty and improve the provision of projects and increase support towards the poor and the advancement of social welfare and greater inclusiveness in quantity and quality for disadvantaged groups and to raise living standards and the advancement of its reality the most prominent targets of government spending .

Abstract:
the current research aims at analyzing the efficiency of the private university teaching that recently expanded after 2003 ,;besides , the commitment of the private colleges ,definitely Al-Maamun and Al-Mansour colleges with strategy of the ministry of higher education and scientific research. This could be done through many indications that measure the efficiency of the private university teaching , including ( the indication of the efficiency of using human resources and efficiency in using the materialistic indications. But the human efficiency in these colleges , including the sample of the research ( Maamun and Mansour) has not been consistent with what the ministry of higher education and scientific research desires to fulfill. Thus, the study sets off from a hypothesis ,indicating the weakness of the human investment efficiency in the private colleges for not applying the strategy of the ministry of higher education and scientific research efficiently.
Most important conclusions the study reaches to are:
The over mentioned colleges have not submitted sufficiently all specializations as engineering and scientific one, the human specializations are the dominant one in Al-Maamun college, amounted (54%,55) for the years
2010– 2014, while the scientific and engineering specializations amounted
(45%,450 for the same years.
The number of the students for every prof in the over mentioned colleges amounted ( 60,93) for the year 2011-2014, while in the Al-Mansour College , the ratio amounted 38,47. The national strategy focuses on diminishing the number of students to every Prof. , from 62 students for every prof. the average is 30 for every prof. The large number of students would effect on the efficiency of the human investment of the college in respect to the students' comprehension ; this actually lead to Prof. 's fatigue.
It has been indicated that the quality of graduates in these over mentioned colleges have not been at good level of comprehension , this actually effect on the quality of human investment , where the most ratio of the students averages have been considerable and agreeable. This indicated to the weakness of the scientific level in both colleges , The reasons behind that are related to the weakness in students ' characterizations as that indicated by their low averages.
Most important recommendations are listed below:
The necessity of paying concern over the over two colleges by increasing their departments ( engineering and scientific one) in way that meets the need of the work place. and should be consistent with the strategy of the ministry of higher education and Scientific research for the years (2011-2020).
The increase in Profs. and Masters ,in addition to other instructors instead of lecturers having relation to other works and jobs of delivering lectures in other colleges, This lead to weakening in their abilities to reach the subject to the students.

Abstract
Natural gas is characterized by features that made from it a fuel and a raw material for many industries. Deepening its position as a favorite fossil supplier between other types of fossil fuel is the efficiency, diversity of its uses, low costs and compatibility with the environment which leads to increasing of its uses then increased global demand. So, the natural gas must take its place as an important resource in Iraq and participate the oil in the economic development process of building and financing of the general budget.
Iraq is planning to continue of increasing the export capacity of raw oil to meet ambitious production targets emanating from the main objective of the national policy of oil and of maximizing revenue within the oil licensing rounds. So, it is expected to increase the amount of gas supplied in the future. If the best exploitation for this resource is wanted, the right environment must be created especially if the production of fields of free gas which contracted in the third licensing round see light, so, the production of this wealth will be an active role in meeting the country's needs and supplement the general budget, thus alleviating the burden of lower oil prices.
This paper is focuses on the demonstration for natural gas and its uses and its characteristics and the global demand on it until the year 2035. Also, it focuses on the licenses rounds and their role in increasing the associatedgas production with the increase in oil production and gives a vision of the potential developments for these quantities until the year 2035.
The research found out that the weakness of domestic consumption of natural gas will lead to the availability of large qualify amounts for export if the construction of a social and economic system is completed to be able to exploit it the best exploitation. the best exploitation can be done through economic elements that Iraq is owned which make its land as incubator for major investment operations of natural gas by guiding the investment to rich places of the components of the success of this process, a southern region, Basra in particular, and that it is possible to achieve a successful investment opportunities.

Abstract:
This study aimed to analyze and measure the relationship between oil revenues and financial sustainability in Iraq, the study used the stylistic approach inductive and deductive approach. Accompanied by the use of quantitative and analytical style, which was based on two variables oil revenues and net general budget on annual data covered the period (1990-2013). Among the most important findings of the study contain the time-series variables study on the root of the unit and is not stable in the general level, and become stable after the use of mathematical processors to gain access to a stable by taking the first difference of natural Ogartm of the series. The way (Johnson) to a long-term relationship between oil revenues and net general budget, and causality test results showed the presence of two-way causal relationship between oil revenues and net general budget (as an indicator of financial sustainability).

Abstract
This research deals will the declared production planning operation in the general company of planting oils, which have great role in production operations management who had built mathematical model for correct non-linear programming according to discounting operation during raw materials or half-made materials purchasing operation which concentration of six main products by company but discount included just three products of raw materials, and there were six months taken from the 1st half of 2014 as a planning period has been chosen . Simulated annealing algorithm application on non-linear model which been more difficulty than possible solution when imposed restrictions (Linear) on non-Linear target function . The aim of selection the simulated annealing algorithm as a way to resolve. The model of production planning that it is recursive which modify research methods operations belong to production effectively and high quality . The main goal of this algorithm to find out optimum solution limited numbers of available solutions.

Abstract
In this article we study a single stochastic process model for the evaluate the assets pricing and stock.,On of the models le'vy . depending on the so –called Brownian subordinate as it has been depending on the so-called Normal Inverse Gaussian (NIG). this article aims as the estimate that the parameters of his model using my way (MME,MLE) and then employ those estimate of the parameters is the study of stock returns and evaluate asset pricing for both the united Bank and Bank of North which their data were taken from the Iraq stock Exchange.
which showed the results to a preference MLE on MME based on the standard of comparison the average square error (MSE) .
and the yield rate of the stock of the Bank United is higher than the rate of returns for the North Bank as well as the United owning less coefficient c.v compared with the North Bank and both estimater (MME,MLE) .therefore the United Bank is the best investment of the Northa Bank in addition , the North Bank was less efficient than the United Bank for, leading this speech to preference of investors to invest with united Bank and its superiority on the North Bank.

Abstract
The use of modern scientific methods and techniques, is considered important topics to solve many of the problems which face some sector, including industrial, service and health. The researcher always intends to use modern methods characterized by accuracy, clarity and speed to reach the optimal solution and be easy at the same time in terms of understanding and application.
the research presented this comparison between the two methods of solution for linear fractional programming models which are linear transformation for Charnas & Cooper , and denominator function restriction method through applied on the oil heaters and gas cookers plant , where the show after reaching the final results that denominator function restriction method the foremost function is best in terms of easy application as well as the speed in the footsteps of the solution to reach the optimal solution as well as they don’t need to add random variable and to add a new constraint to the model as is the case in the linear transformation method for Charnas & Cooper .

Abstract\
The value chain analysis is main tools to achieve effective and efficient cost management; it requires a depth and comprehensive understanding for all internal and external activities associated with creating value. Supply chain as apart of value chain, that means managing it in active and efficient can achieve great results when adopting a comprehensive and integrated performance for these two chains activities. The research aims to identify possible ways to integrate the performance of value and supply chains of the sample" Kufa-cement plant" and determine the effect of this integration in enhancing customer value. The research arrival that logical and integrated analysis of value and supply chains helps to provide a clear vision to management which activities adding value along that chains..
The search recommendation are; continues work to development activities that contribute to adding value sustainability, and adopting teamwork to study and analyze these activities, as well as adopting an integrated internal and external relationships based on integration and sharing information, knowledge and benefits among all parts of value and supply chain, development transportation and handling processes among quarries and factory, and make a benchmarking with successful.references.

Abstract
This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33 .