journal of Economics And Administrative Sciences

Abstract
The research stems from the problem that focuses on a number of questions. They are as follows: What is the extent of interest in the topic of efficiency by the banks and their role in raising the efficiency of the banking business and its development? Is the banking efficiency used in Iraqi banks clear and specific for the Iraqi banking sector? How the banking sector efficiency is measured and what are the approaches adopted in determining the banking inputs and outputs? What is the level of efficiency in the research sample of the banks and what are the causes of its decline or rise in private banks individually and in the Iraqi banking sector in general?
The research aims to measure the efficiency of the performance of banks and the distinction between levels, for the purpose of benchmarking comparison, in addition to that analyzing relationship and effect of efficiency on the banking performance for research sample of the banks. Therefore, the research hypotheses were formulated to study and analyze the relationship and effect of efficiency on banking performance of the banks of the research sample. The data envelopment analysis method has been used to extracting the technical efficiency indicators of constant and variable returns volume model, and the use of variable returns volume model to extracting the volume efficiency indicator, in addition to the use of a set of financial indicators of the ratios (profitability, liquidity and solvency) to study banking performance. The research results have showed that seven banks have achieved the full efficiency which are (Baghdad bank, Iraq's commercial bank, Iraqi investment bank, Dar Alsalam for investment bank, Sumer Commercial bank, Mansour Investment bank and the Iraqi Union bank), according to the constant and variable returns volume model, this means that most banks have not reached the best managerial practices through producing the maximum possible amount of outputs as a result of using a certain amount of inputs, i.e., achieving the maximum production possible of production factors.

Abstract
It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their behavior to diagnose and combat financial and administrative corruption and on an ongoing basis and that hurt thus in the development of their performance and the performance of the office . The problem with research in non-weakness attention to training programs for the diagnosis of the phenomenon of financial and administrative corruption based on the lack of evaluation of the reactions of trainees and their learning and their behavior and the consequences, while the importance of research lies in the attention to those programs and the promotion of Its foundations to have a significant role in the diagnosis of the phenomena of financial and administrative corruption, either goal Search represents in the evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption and shared by the inspector general of the Ministry of Finance office and stand on the strengths and weaknesses. The researcher used the resolution as a key tool for gathering information, in addition to the personal interviews conducted by the researcher with the relationship owners, as well as relying on records and annual reports to the Inspector General Office of the Ministry of Finance of the research sample, has Included sample (78) employees received the special administrative and financial corruption within the training programs or outside of Iraq, and has processing that data using statistical the package (SPSS) and the use of some statistical methods for data processing Amid Account arithmetic mean, standard deviation, and coefficient of variation, for the purpose of Z, and analysis as well as test the contrast unilateral analysis to test the moral differences hypothesis has the researcher to inter of the conclusions the most important of the lack of interest Office of the Inspector General of the Ministry of Finance assessed the reactions of trainees to the training programs as well as the counting taking into consideration the degree earned by the employee when the training is completed to measure winning his learning, The most important recommendations were alerted researcher on the interest in programs for administrative and financial corruption and given training as well as the important work on the evaluation of those programs to find out the strengths and weaknesses.

Abstract
The transfer of training process occupies a great importance in achieving the ultimate goal of participating in the training programs , it is sure that this does not take place without the support of the working environment for trainees, and The research aims to personification role the work environment characteristics of supporting the transfer of training.
The research problem is the weakness transfer of training to the work environment in The generals lnspectors offices , and the research sample included (250) trainees from the staff generals lnspectors offices for 10 Iraqi ministries are: Ministry of Water Resources, Ministry of Health, the supreme body for Hajj and Umrah, Ministry of Finance, Ministry of Communications, Ministry of Industry, the Sunni Endowment, Ministry of Defense, Ministry of Municipalities, Ministry of Science and Technology.
The questionnaire was the main tool in collecting data and information of the according to ready criteria and standards by using pentagonal liker grade, as well as structured interviews to training officers in these offices, the research use statistical program (SPSS) to analysis data , and used several statistical methods such as mean and standard deviation and correlation coefficient for spearman and simple linear regression equation and test (T) and (F) . And most of the research is findings a relationship of correlation and influence between research variables. And the research came to the set of results Perhaps the most prominent is that the work environment characteristics occupies great importance in promoting the process of transfer of training in the generals inspectors offices which requires increased many attention to support the trainees after their return to their work places.

Abstract:
This research aims to know the reflection of selection of employees strategy dimensions ( selection of employees strategy standards, procedures selection of employees strategy , efficiency based on a selection of employees strategy) on human capital (knowledge, skills, abilities) in a sample of Lecturers consists of (Deans and assistants and heads of departments) in ( Baghdad University) included nine colleges and university president as total sample size (54), which represent almost 50% of the total research community of 116, was used in the light of the objectives of the research descriptive and analytical approach, has been a resolution main tool for data collection as well as the interview personal, using a number of statistical methods as (arithmetic mean, percentages, standard deviation, and coefficient of variation, and the correlation coefficient (Pearson), and the method of regression analysis), and the results led to acceptance of the original hypotheses to search Among the most prominent results that have been reached and there is a correlation is a direct and positive impact reflection selection of employees strategy on human capital at Baghdad University, the process has emerged search the finding of a key is that the Iraqi universities surveyed (University of Baghdad) pay attention to the selection of employees strategy criteria and procedures and the efficiency of those in charge of the selection process and selection of employees in the process of assessing came in good form all its dimensions (strategy criteria for selection of professionals, strategy selection of professionals procedures, efficiency based on a strategy selection of employees) and the University of Baghdad pay attention to human capital and focus towards enhanced through the selection of personnel who possess the knowledge, skills and abilities.

Abstract
The researcher seeks, through different aspects of the search, to reach a set of objective concerning in content creation a clear vision about conceptual and practical dimension of relation and effects between (Leader-Member Exchange, and Organizational Commitment) to construct a framework of a pragmatic model as a solution to research problem and it questions. The theoretical problem is derived basically from the scarcity of Arab studies and researches that deal by study and analyses for such important of The two variables blend. The practical problem depends in deriving from reality of every day work in the Iraqi ministry of defense.
On this basis, a formula of research problem for purpose of clear vision for reflection leader-member exchange in Organizational Commitment for workers in organizational surveyed, represented Leader-Member Exchange (trust, effect, contribution and respect), and Organizational Commitment (continuous, affective, and normative). Questionnaire has been used to collect data, withdrawal stratified random sample by size (100) individual employees in three d analysis of research data. The results indicate Significant effect Leader-Member Exchange In Organizational Commitment for individuals research sdepartments in the ministry Mentioned, and using statistical program (SPSS) to entry anample. The researchers recommended that the necessity to increase the interest of the ministry, exchanged relationships between Manager and subordinate, By which it can be functional life becomes a typical life filled with love, respect, and appreciation of, or be miserable life filled with hatred, hypocrisy, lack of confidence, reflected it results positively or negatively on subordinates commitment to the organization.

Abstract
The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research Community Iraqis Teaching Staff Expatriates Working In International Universities It Was The Opinion Of A Sample Of ( 55 ) Teaching Staff , The Questionnaire Was Used As A Key Tool In Collecting Data And Information , And To Data Analysis Was Used The Statistical Program The ( SPSS ) , The Search Results Showed That The Universities Which Works At Faculty Iraqi Expatriates Applying Academic Accreditation System Results Also Showed Existence Correlation Relationship Between The Dimensions Of Academic Accreditation, Strategic Performance As Well As Having The Effect To The Dimensions Of Academic Accreditation In Strategic Performance , And Offers The Search A Set Of Recommendations Based On The Conclusions That Have Been Reached Including The Need To Take Advantage Of Academic Accreditation System And Work To Develop It Constantly And Also The Need To Continue The Measurement Of Strategic Performance In Order To Identify The Strengths And Working On Promotion And Identify Weaknesses And Work To Avoid Them .

Abstract
Research includes evaluation of projects implemented and which entered into trial operation period in accordance with the evaluation criteria and of (cost, quality and time) to determine the size deviations gap for the sample of projects during the years of assessment (2011-2012-2013-2014) of each of the three evaluation criteria, and then followed by a calculation the size of the overall gap to the problem based on the research problem to determine deviations from the specific implementation of each project by answering several questions to answer turns out the reasons for these deviations occur.
The importance of research Focus on the evaluation of received projects from contractors executing the project companies, by comparing the cost, quality and time, which identified them as a criterion for assessing the amount of the actual
cost and quality achieved and the time it takes to actually implement, Only in this comparison highlights the objectives of the research that highlight the role of evaluation in identifying problems encountered in the projects and the extent to which senior management of the research sample of the results of this comparison in reducing the overall size of the gap for the projects.
A researcher has reached to a number of conclusions which stands behind the cause of volume ratio deviations gap to the inefficiency of the technical and financial authorities develop the determinants of the project criterion for evaluation for use with non-followers of the scientific foundations for the development of these criteria and make the comparison that result in repeated deviations on an ongoing basis and not to work to find ways to solve them.
Recommendations of the research state in all that is necessary to solve the problems that were the cause behind the decline in financial and material rates of implementation and breadth of deviations gap, whether at the level of each of the sample projects or on the level of the size of the total gap for these projects, which focused in the adoption of the assessment as a tool to detect deviations, and took the top management of those Results mainly to the implementation of projects in the future and choosing efficient companies financially and technically by the referral of the project to ensure the implementation raise rates and reduce the size of the gap.

Abstract
The project of balad's major sewerage system is one of the biggest projects who is still in progress in salahulddin province provincial - development plan that was approved in 2013 . This project works in two parts ; the 1st is installing the sewerage networks (both of heavy sewerage & rain sewerage) and the 2nd is installing the life – off units (for heavy sewerage & rain sewerage , as well) . the directorate of salahuiddin is aiming that at end of construction it will be able to provide services for four residential quarters , one of the main challenges that project's management experience is how to achieve these projects in the determined time , added cost and technical specifications although the majority of these projects have been managed with predetermined time and financial resources limits , they still need some improved strategies and more careful calculation in their time and cost management.
This project was chosen for the following reasons , The first reason is that the project is currently stopped, because of the security and financial circumstances in salahulddin province in particular .this is a great manage time and cost when the work is resumed , and the second reason is during the progress of the project, the until it was stopped, the completion percentage was behind what it was planned originally . this highlights the need to study how to avoid these delays in future using a scientific and logical method , and the third reason that the project has many variables that affect the progress, which are of great importance for scientific and mathematical methods .
To achieve this purpose the project was studied using modern scientific and mathematical methods , which are the curved part method (CPM) for project's real and accelerated timing the Primavera V6 software and the AutoCAD 2015 software . the goal is to benefit from these methods and software to establish a new work schedule for the project . Due to the project's various and clashed (in sometimes) objectives that are have to be accomplished in a limited time , it is very important to be careful and accurate with making the right time . It was highly needed to use an efficient mathematical model that work with all these variables in the limited time allowed and according to their priorities . This mathematical method is called the Goal Programming for multi-objective mathematical models .

Abstract\
preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition, And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Court of audit and the Board of Supreme Audit , to identify and promote the positive points and negative points to reduce or overcome, and reflected the importance of search through deeper objective performance evaluation of policies and programmes in Wasit State Company for Textile Industries in accordance with the Guide to performance evaluation of programs and policies for access to scientific knowledge and the real and substantive positive and negative impacts on policies and programmes and their implementation and impact Outputs and the extent to which proficiency the objectives sought to be achieved, perhaps about problematic adopted Finder descriptive to complete theoretical research while the case study approach was adopted (Case Study) to complete the practical side, and reached several conclusions that policies formulated by the company during the calendar years have not been sufficient to mitigate the losses cascading through increasing revenues and reducing expenditures and There is no significant development in the company's activity, both in the production process or on marketing and sales level, search reached a set of
Recommendations was working on a comprehensive policy by the company, in coordination with all concerned ministries and provincial Council, and drafted realistically and accurately based on information and data are truthful and correct lead to increased chances of success and achieve expected benefits (limitation of consecutive losses) when implementing and reduce the risk of failure to the lowest possible.

Abstract:
The goal of current research to the definition of environmental awareness in the curriculum and its role in sustainable environmental planning, was the research community official regular educational schools (kindergarten, primary, secondary) for the province of Baghdad - Iraq, the sample consisted search of (100) teacher and a teacher, and what research was descriptive analytical, researchers have selected the right tool for the research procedures (closed) questionnaire, distributed to the research sample, has been used by researchers appropriate statistical methods for procedures including: the weighted average extraction unit paragraph, and Pearson equation does not extraction reliability coefficient, and research found several conclusions from them : - the weakness of the curriculum that dealt with environmental awareness and environmental education in the relevant subject textbooks.

Abstract:-
The phenomenon of financial and administrative corruption is not the result today, but not tied to time or designated place, he is the scourge is rampant in all countries of the world, without exception, those developed and developing, a phenomenon that crossed national boundaries and become withstand a global character, and corruption is limited to communities of particular economic systems without the other, but suffered Throughout history most societies to varying degrees, Iraq is one of the countries that suffered and continues to suffer from corruption, which has become, B grumble in most of the Iraqi state institutions, especially after the occupation in 2003 as administrative corruption in Iraq arrived in serious ranges .
It was launched study of the first two-dimensional theoretical guarantee the provision of a conceptual view of the concept of financial and administrative corruption because of its importance to the subject of research, and reduce the incidence of financial and administrative corruption through five indicators (bribery, abuse of office, embezzlement, theft, fraud, forgery, mediation and nepotism), and for the purpose of applying this research and testing hypotheses has been chosen Inspector General's Office / Ministry of Finance as a representative of a regulatory agencies operating in the country, while the second dimension of my work included two first side researcher used a questionnaire index through a field study of the Office of the Inspector General of the Ministry of Finance and interviews with some members of the the ministry, while the second has included a presentation of response rates to the questionnaire vertebrae.

Abstract
The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently in diagnosing research dimensions and measurement mechanism. In the field domain, the researchers adopted the Fuzzy Logic architecture in checking the initial and support activities and its membership. The researchers concluded that the determining the level of membership function for these activities for building the knowledge chain model in Mosul and Mustansiriyah universities. The researchers suggests to all Iraqi Managements and the management in pushed by knowledge organization about the necessity of perception of gap between (Theoretical- Field) domains in appliance the knowledge management by movement to dependence the program and modern quantitative methods in explanation the theoretical reality.

Abstract
The research has discussed the public relations as dependent variable of its branch dimensions( confidence , commitment, control and satisfaction ) and the governmental service quality as independent variable of its branch dimensions (response, dependency, emphasis, tangibility and sympathy), and the research problem has represented by weakness of service quality presented to the customers dealing with company, which is observed via field co-existence of the researcher, where he observe that the quality presented in the company services, are inappropriate with the customers expectations level, also there is weakness of attention and recognition by the company for the concept of public relations in abroad way for its importance for the service organizations looking forward to expansion of its activities, where the sample was chosen of customers dealing with the Ministry of Transport-Iraqi airlines amounted(253), and the importance of the research sustained not from its intellectual frame, but extended to its applicable aspects in presented practical contribution concerned the way of finding the public relations in a form that enhance and support its service quality, where the researcher has strived to realize a collection of objectives, most important of them :-showing and detection the role played by the public relations in enhancing the service quality, and realizing these objectives, the researcher has depended on the analytical descriptive method, and he uses the questionnaire, personal interviews, field co-existence in the practice aspect of the research, also researches and studies related with the research subject in theoretical aspect with depending on (SPSS) to test and analyzing hypotheses of the relation and the impact among the research variables, and the most important statistic tools used in the analyzing are : the mean, standard deviation ,the coefficient variation and the simple linear liaison oefficient (spearman) to test the validly of liaison hypotheses and the simple linear regression to test the validly of effect, and the research to a collection of conclusions, most important the research implied the decrease of the company service quality level via which what are shown the tangible level, sympathy and safety, response, and reliability, and the researcher terminated the research with a collection of recommendation most important of them formulating strategy directing the company operations to focus on the customer means offering services according to the expectations and desires of the customers via performing questionnaire concerned the extent to which the company offering.

Abstract
Business organizations are using the technological innovations like cloud computing (CC) as a developmental platform in order to improve the performance of their information systems. In that context, our paper discusses know-how in employing the public and private CC to serve as platforms to develop the evaluation system of annual employees\' performance (ESAEP) at Iraqi universities. Therefore, we ask the paper question which is “Is it possible to adopt the innovative solutions of ICTs (Like: public and private CC) for finding the developmental vision about management information systems at business organizations?”. In addition, the paper aims to provide a sophisticated model that depends on these solutions for improving the performance of ESAEP at Iraqi universities. We used the case study approach to read the reality of the environment of old ESAEP and determining its development requirements in the light of using CC. In addition, we used the comparative approach to determine the achieved feasibility of the target development process. The tools that used in this paper includes Hardware (like: servers and laptops), Software (like: Share Point Ser. 2013), Applications (like: Google Sheets) and the Communication Technologies, as well as we used the PERT method in conducting a comparison between the old system and the proposal new system. The paper has reached several conclusions and suggestions, the most important of which: The existing ESAEP in Iraqi universities is not effective system, because of its non-reliance on Information and Communication Technologies in an integrated manner, thus was born a problem of the duplication of handwork and Semi-electronic work. By using the public and private CC, the developer new system enables to reduce the required working hours for the completion of evaluation activities in the old system at a rate of (158.88%), due to the proposed new system\'s ability to solve the previous problem and therefore its adoption only on the electronic work. We urged the Iraqi universities to implement one of the proposed developmental models (using public or private CC) in the light of the desired features of each model as well as the implementation requirements. Furthermore, it is necessary to update and develop the computer and Internet centres at Iraqi universities in terms of achievement new tasks and responsibilities.

Abstract
This research aims to determine the nature of tacit knowledge relationship and its impact on building the electronic human resources management, as it constitutes the most prominent tacit knowledge resources owned by the Organization for being a stand out in the skill, knowledge and intellectual capacity of human resources, as the electronic human resources management is a contemporary trend that adopted by the organization in the performance of all tasks and duties related workers have remained in the contemporary environment in which it operates.
and have indicated the research problem to the low level of awareness of the administration researched the importance of tacit knowledge and their role in building the electronic Human Resource Management Organization, and to achieve the goals Find resolution adopted as a tool head for data collection, which has been prepared on the basis of a number of measures ready after it has been subjected to measures of validity and reliability to fit with the main purpose of this research, has been selected the education sector as a field of application, as was the choice of the number of teaching staff working in the Faculty of Administration and Economics / University of Baghdad and by (57) singly as a sample for research, was used statistical program Ready (SPSS) in the introduction and analysis of research data and the most important statistical tools used in the analysis: "The percentage of recurrence, and the arithmetic mean, standard deviation and coefficient of variation, and the correlation coefficient (Spearman), and simple linear regression," have resulted in statistical tools for a number of Results mostly confirmed the existence of a link and the impact of a relationship with a significance of Statistically speaking between tacit knowledge and building the electronic human resources management, these results are consistent with the hypotheses basic and subsidiary from which the search, the researcher recommended the need to increase the interest of the surveyed organization studying how to activate the role of tacit knowledge among their employees and invest in the construction of the electronic human resources management.

Abstract
This study aimed to demonstrate the impact of human development on economic growth in Jordan during the period (1980-2014), Where some diagnoses tests were applied, the results of these tests concluded that the standard models used in the study were free of statistical problems, and hence ordinary least squares (OLS) standard has been used as a tool for analysis to get efficient and unbiased estimates to parameters according to the theory of Gauss Markov.
The results showed that there is a strong and positive impact of human development represented by the Human Development Index (HDI) on economic growth in Jordan represented by the average of real productivity of the Jordanian worker (RAPL). The results of the study after the decomposition of HDI into three components show that a positive impact for each of the Education Index (EI) and the Health Index (HI) and the income index (II) on real economic growth. The results also showed that the classification of Jordan in terms of human development during the study period remained within the medium human development level despite the steady improvement in the value of the index. Finally, the study has come out with some recommendations.

Abstract
Should be the goal of Government controls, including environmental controls and safety laws to protect citizens from the harmful effects of negative secreted by human's additions and changes in the environment. and perhaps the protection aspects of the protection of citizens from the adverse effects of communications towers, including those produced by towers of health effects. The people the right to choose the nature of the physical environment, which should not be imposed on them by others. Communications towers are one of the main problems that have been imposed on the people in the village new University in the city of Erbil, which started to take serious economic and social dimensions, and influence the decision-making process in the real estate market in the study area. In light of this research analyzes the impact of establishment of communications towers in the selling prices of residential properties in the village new University in the city of Erbil ,Search targeted analysis and describe the impact of the establishment of communications towers in the selling prices of residential properties in the village new University in the city of Irbil. Through the search results show a clear, negative impact to establish communications towers in the prices of residential properties in the study area, and finally finished searching a set of important recommendations, including the need to control the communications towers at the micro-level and macro-level, at the micro level by choosing the towers less influential environmental effects. And at the macro level by selecting the location and conditions of the administration of communications towers in all the cities, through legislation and environmental protection laws and taxation and environmental awareness.

ABSTRACT
This research deals with the two item namely, the monetary policy central Bank of Iraqi and money supply . that contribute in up the problem of the paper that is concerned with the fact that to what extent the effectiveness of monetary policy conducted by the central Bank of Iraqi is valid in controlling money supply as well as the possibility of applying it in practical environment restricted to the scope of financial in stitiutions particularly in research population represented by central Bank of Iraqi .
For the purpose of a practical contribution for monetary and financial institutions . To achieve this , A hypothesis has been carried out and it suggested that the monetary policy of the Iraqi central Bank can contribute in controlling money supply in which it has been approved by group of scientific and analytic means .
The research gave a group of conclusions , one of them is that the monetary policy instruments that is used by the central Bank of Iraqi contributes in controlling the money supply totally and its essential constituents . the creation of money by credit multiplier is today in the minimum point , where it does not exceed the subject of the research (One) but a little through the period . This matter indicates the approaching of monetary supply with the essential monetary ; besides the monetary supply is more affected by the government situation ( the net of its foreign assets and its debts with the central Bank )
The research has submitted a lot of recommendations ,the most important of them is enabling the centrals Bank to control greatly fluctuations of the monetary supply by limiting rate of currency in forming the monetary supply by dealing with current deposits and reducing the reserve that is saved by the banking system; in addition to disengage the growth of the local product with the oil exports and reducing the dependence on one resource of income and going to variation by reframing the economy at the public and private level arriving at the economical framework that goes with the competitive requirements and growth and ensure the flexibility of encountering the successive changes at the international level .

Abstract\
In this research, estimated the reliability of water system network in Baghdad was done. to assess its performance during a specific period. a fault tree through static and dynamic gates was belt and these gates represent logical relationships between the main events in the network and analyzed using dynamic Bayesian networks . As it has been applied Dynamic Bayesian networks estimate reliability by translating dynamic fault tree to Dynamic Bayesian networks and reliability of the system appreciated. As was the potential for the expense of each phase of the network for each gate . Because there are two parts to the Dynamic Bayesian networks and two part of gate (AND), which includes the three basic units of the network (A, B, C) and part of gate (WSP), which contains all of the tank (D) and alternative (S) and is a dynamic . then been integrated into the two segments together at gate Association previous two gates of a (OR), and estimate the probability of total failure of the network and through which found reliability. The result of the estimation was in put table shows the change of with time reliability.

Abstract
The study presents a mathematical model with a disaggregating approach to the problem of production planning of a fida Company; which belongs to the ministry of Industry. The study considers disaggregating the entire production into 3 productive families of (hydraulic cylinders, Aldblatt (dampers), connections hydraulics with each holds similar characteristics in terms of the installation cost, production time and stock cost. The Consequences are an ultimate use of the available production capacity as well as meeting the requirements of these families at a minimal cost using linear programming. Moreover, the study considers developing a Master production schedule that drives detailed material and production requirements from sub-schedules available on the productive families after they have been disaggregated into their main products. The schedule adopts a short range planning horizon of typically one week. It is important plan production with less defective products within each productive family line Therefore, a mathematical model using mixed integers linear programming approach has proved its usefulness in reducing defects, cost as well as meeting deadlines. Finally, we present in this study a practical instance of the a implication of this model on Al- fida company, which reduced the total production cost from(361,407,800) to (390,330,100) in 2014 with a saving of (28, 922, 300) . The above implication and others proves the importance of using mixed integers linear programming model with disaggregating approach in production planning processes.

Abstract
In this research we been estimated the survival function for data suffer from the disturbances and confusion of Iraq Household Socio-Economic Survey: IHSES II 2012 , to data from a five-year age groups follow the distribution of the Generalized Gamma: GG. It had been used two methods for the purposes of estimating and fitting which is the way the Principle of Maximizing Entropy: POME, and method of booting to nonparametric smoothing function for Kernel, to overcome the mathematical problems plaguing integrals contained in this distribution in particular of the integration of the incomplete gamma function, along with the use of traditional way in which is the Maximum Likelihood: ML. Where the comparison on the basis of the method of the Central Bureau of Statistics to stay through the program MORTPAK real function values calculated. And then compared to the use of Root Mean Square Error: RMSE, and Mean Absolute Percent Error: MAPE. The results showed preference entropy as optimal method to estimate survival function on other methods.

Abstract
In light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.
The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.
The research also aims to classify these variables at each age level and highlight its moral role.
The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergartens in the city of Sulaymaniyah.
The research assumes that there are signs of the variables that have a significant relationship to assess the child's growth at every age levels.
The research has adopted cluster analysis as one of multivariate analysis methods as it is characterized by working for classification, and the concentrated method has been used for classification of affected variables in children growth at different age levels and the use of detect the analysis factors in variables with high correlation at each age levels.
The research found out that at the level age (3-4) years the variables of mental, emotional and social growth properties have clearly been saturated on many factors of this level and age level(4-5) years, depending on the factor analysis many saturated variables appeared as the characteristics of mental, physical and emotional growth properties.
And at the level of age (5-6) years the mental and physical variables properties have been saturated and semi-completed compatibility emerged when both age levels (4-5)and (5-6) between variables saturation on the factors with compatibility in the cluster analysis results.

Abstract
This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the period from 2008 to 2013.
In light of the results recommended the search to:
1-compel Iraqi companies listed on the Iraq Stock Exchange to disclose all relevant to the application of corporate governance and mechanisms of information.
2- listed companies in the Iraq Stock Exchange on the continued practice of accounting policies are conservative because of their active effect in curbing the excesses of assets and gains and investor protection values, and that does not understand that call for overkill in the exercise, but guidance for the application of the decision-making and what does not allow misleading users .

Abstract
The economic and financial crises in the world economy series led to increased awareness of the importance of the internal control system, because it is one of the main pillars of any economic unit, as it works to verify the application of policies, regulations and laws and verification of asset protection from theft and embezzlement procedures, it is also working on trust accounting information imparted through the validation of accounting information, analyze and detect the misleading.
The existence the internal control system a factor in many of the accounting practices that limit the ability of the administration to produce misleading financial reporting
The aimes of this research to the statement of the relationship between the accounting system and internal control system, as well as a statement from the concept of accounting information and misleading determine misleading accounting practices, as well as detect cases of misleading in accounting information and connect it with the results of evaluation of the internal control system, The research concluded that through simple linear regression results that most accounts have an effect on the appearance of misleading accounting information (sales, total assets, working capital, inventory, debtors) as well athere is a complementary relationship between a clear accounting system by the accuracy of accounting information which is provided on the one hand, and between the internal control system through a internal accounting control to ensure the accuracy of accounting information and the protection of the assets of embezzlement on the other ,side recommend Search The need for professional organizations overseeing the accounting profession and oversight need to activate work of modern techniques in the detection of misleading accounting information as well as misleading practices reduction through continuous performance evaluation for internal oversight activities .

Abstract
The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepancy in the accounting treatments in accordance with the accounting principles and the requirements of the tax laws and accounting rules in the local environment and compare these rules with the international financial reporting standard IAS (12), as well as a measure of financial reporting obligations and assets of deferred income tax in the quality of information effect accounting by identifying qualitative characteristics of accounting information.
The study concluded There is the impact of the financial reporting of liabilities and assets of deferred income tax in the quality of accounting information, which showed the results of a test research hypotheses, and presented research a number of recommendations were the most important of the need for financial reporting obligations and assets of deferred income tax in the financial statements of corporation as they have a positive impact on economic decisions investors, creditors and other interested parties to submit accounting information being characterized by high quality in terms of relevance for those decisions and certified of their representation of events related.