journal of Economics And Administrative Sciences

Abstract
This Research aims for harnessing critical and innovative thinking approaches besides innovative problem solving tools in pursuing continual quality improvement initiatives for the benefit of achieving operations results effectively in water treatment plants in Baghdad Water Authority. Case study has been used in fulfilling this research in the sadr city water treatment plant, which was chosen as a study sample as it facilitates describing and analyzing its current operational situation, collecting and analyzing its own data, in order to get its own desired improvement opportunity be done. Many statistical means and visual thinking promoting methods has been used to fulfill research task.
For achieving incremental improvements for the project main two production and treatment processes, the (Individuals-Moving Range) Chart technique has been applied to achieve process concurrent control, attaining its improvement by best followed acting on its constrains by means of investing in employees comprehensive participation. To measure project ability for development, checklist approach has been applied to identify its capability to apply innovative problem solving methodology and continuous quality improvement initiatives, in the project business procedural contexts, results were tested and confirmed statistically, to show a confirmation of the research quantities' improvement results. and so with aids of series of action plans according to Deming's cycle, improvement results has been achieved through synoptically reduction in observations readings arithmetic means for water quality variables: residual free chlorine ; turbidity.
Finally Practical recommendation have been submitted that reflex research conclusions, the most important one advise adopting suitable innovative problem solving tools that support project treatment processes controlling and improvement, specially intended is the (Individuals-Moving Range) Chart technique, besides the necessity of establishing a new sub-department for quality control with incorporeal and lawful character, and a specialized continuous quality improvement team in every water treatment plant in Baghdad Water Authority.

ABSTRACT:
The study aims at expounding the correlation and effect between the Human resource development strategy and Quality Municipality Service within a theoretical framework and a practical framework conducted at Directorate Of Municipalities in holy Karbala . The researcher found during a pilot study that there isn’t enough care paid by the Directorate Of Municipalities in developing its human resources using one strategy or a number of strategies and their effect on the Quality Municipality Service. Thus a number of research questions were set concerning the existence of clear perception in the Directorates Of Municipalities concerning the strategies of developing both the human resource an Quality Municipality Service and the correlation and effect between them.
A number of hypotheses were set within a hypothetical model in order to investigate the correlation and effect between the explanatory variable (human resource development strategy) and the reactive variable (Quality Municipality Service) in the study form to collect the data from Directorates Of Municipalities and later analyzing the data using the statistical software (SPSS). The study concluded a number of conclusions that indicated a significant correlation between the study variables based. The results also showed a significant effect of human resource development strategy on the Quality Municipality Service. Based on the results, the study recommended a number of recommendations.

Abstract:
The current research included " Diagnosis of the reality of the gap for the requirements of Business Continuity Management System According to International Standard (ISO 22301: 2012) in Midland Refineries Company (Daura Refinery) " , for development of an administrative system for Business Continuity is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others . the international legitimacy (represented by the international organization for standardization (ISO)) remains the basis for matching and commitment , and the importance of the application of Business Continuity Management System According to International Standard (ISO 22301: 2012) In protecting organizations from business interruption risk and exposure to accidents and crises.
Research problem is personified in the non- adoption of a management system for Business Continuity as provided by the standard (ISO 22301: 2012). Business stop after crisis and incidents which requires the existence of a system for the management of business continuity, which is central aim of the research. therefore research targeted evaluating between the Business Continuity Management System that currently exists in Daura Refinery ( sit of conducting the research ) and the Business Continuity Management System according to the international standard (ISO 22301:2012) by using examining checklist in order to diagnose non- conformity gaps with the international standard.
The research introduced current gap evaluation and diagnosis for applying and documenting business continuity management system according to the international standard (ISO 22301:2012) in Daura Refinery , to conduct a comprehensive assessment of the level of performance of business continuity in the refinery, in order to understand and adoption these requirements as international standards , which help Refinery to get the (ISO) certificate . The research have been reached to inadequate documentation even absent ,in some activities of the studied Refinery , as a major reason for the gap .

ABSTRACT
The researcher seeks to shed light on the relationship analysis and the impact between organizational values in all its dimensions (Administration Management, Mission, relationship management, environmental management) and strategic performance (financial perspective, customer perspective, the perspective of internal processes, learning and development) in the presidency of Two Universities of Baghdad & Al-Nahrain, it has been formulating three hypotheses for this purpose.
The main research problem has been the following question: Is there a relationship and the impact of between organizational values and strategic performance? and to clarify the relationship between research variables, it has to prepare three main hypotheses, The resolution was adopted as a key tool for data collection and analysis were subjected to the questionnaire validity and reliability tests, which included the sample (64) an individual who occupy the post of president of the university, and his assistant, scientific and administrative, and the heads of scientific and administrative departments, and to analyze the Research data used statistical program SPSS and EXCEL program, and of the most important statistical tools used in the analysis is the (percentage, duplicates, mean, standard deviation, coefficient of variation, correlation coefficient, simple regression analysis, and test Mann Whitney).
The research has come to a group of the most important results and the presence of high-level organizational values deportation strategic and performance of all its variables at Two Universities of Baghdad & Al-Nahrain, Among the most prominent results a correlation relationship moral high degree and with proportional effect between organizational values in strategic performance overall and by sub-variants, and also to a number of conclusions most important that he did not show any significant differences between Two Universities of Baghdad & Al-Nahrain in organizational values and strategic performance .

Abstract
This present paper aim at knowing the process of evaluating the training program that could be applied in Maysan Health office for it significance and importance in field of management and vocational staff preparations of high scientific experience in different fields of Health. The society of research includes staffs working in Maysan Health Office , of specialists , dentists, pharmacists, laboratories, nursing and administrators. Their number is 100 employees, the researcher has designed questionnaire by depending on "Kirkpatrick" for assessing the training . The researcher has used thorough survey and has entailed 90 questionnaire, the researcher has used analytic descriptive method . For defining levels of hypotheses and coefficients of the research , it has been employed a number of statistic means into analyzing and processing data and information by depending on SPSS represented into mathematic average , difference coefficient to show content of coefficients and Spearman coefficient for measuring the nature of the relationship along with its degree and comparing the results to be analyzed. The importance of the research lie in presenting and knowing nature of coefficients by depending on application through applying theoretical concepts in practical field . The most important results , the researcher has reached to lies into Maysan Health Office that the latter applies and assess the training on level of reaction, while , there has been not suitable assessment directly or indirectly on the level of behavior and organize results after finishing the process of training.
Key words : Training Programs , Kirkpatrick model , Reaction , Learning , Behavior , Results .

Abstract
This research aims to determine the role of the quality of higher education in achieving organizational excellence at the universities of Baghdad and Al-Nahren, was based on research on the main hypothesis is:First:- There is correlation and between the quality of higher education dimensions (continuous improvement, measurement and analysis, the culture of the organization, optimal use of resources , customer satisfaction) and organizational excellence dimensions (strategic planning, focusing on the market and the customer, information and analysis, the effectiveness of operations, processes and resources), Second:- Second, there is the impact of relationship significant differences between the quality of higher education dimensions (continuous improvement, measurement and analysis, organizational culture, optimal use of resources, customer satisfaction) and excellence organizational dimensions (strategic planning, focusing on the market and the customer, information and analysis, the effectiveness of operations, processes and resources ) Find data using statistical program ready analysis (SPSS) is the most important statistical tools used in the analysis are: the mean, standard deviation, coefficient of variation, and the coefficient of simple linear correlation (Spearman) to test the validity of hypotheses link and simple linear regression to test the health impact, He followed Find approach field study, through which the researcher found a set of results through the testing and analysis of hypotheses Adopted by the research, most notably: the statistical results recorded that all the correlations of the quality of higher education and excellence organization was strong and significance as well as the impact of relationships have all been significant significantly. Which refers to the role of the quality of higher education in influencing the achievement of organizational excellence of the universities. The research found a number of recommendations, including: the need for Investment and the application of the quality of higher education programs and organizational excellence of their impact on the positive Alambhottin the two universities.

Abstract
The current research aims to testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and information flows, Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity. Questionnaire has been adopted as a tool in data and information relating to research, as it had prepared on the basis of number of scales and finished using the included Likert quintet, which has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Ministry of electricity, Statistical methods have produce number of results, perhaps most notably: there was a significant correlation and effect between (style of leadership and strategic planning) and (style of leadership and crises management) and (strategic planning and crises management), and the level of impact of the patterns of leadership in crises management is increasing the presence of strategic planning, either with respect to the recommendations it is necessary to strengthen leadership in Ministry discussed crises management and strategic planning by participating in training courses to increase their experience and knowledge in the use of modern and effective methods , And access to and benefit from the experiences of developed countries in the best possible way.

Abstract :
This present paper sheds the light on dimensions of scheduling the service that includes( the easiness of performing the service, willingness , health factors, psychological sides, family matters ,diminishing the time of waiting that improve performance of nursing process including ( the willingness of performance, the ability to perform the performance , opportunity of performance) . There is genuine problem in the Iraqi hospitals lying into the weakness of nursing staffs , no central decision to define and organize schedules. Thus the researcher has chosen this problem as to be his title . The research come a to develop the nursing service schedules and improving performance of nursing services submitted in the Iraqi hospitals in addition to adhering international standards and scientific methods application as to contribute into raising its level to highest one suited to international one.
Conducted research on a sample of the Angels nursing working in the Martyr al-Sadr General Hospital, has reached the research sample (100) person included Angels Nursing, The research was adopted to test the hypotheses of correlation
and influence between the variables mentioned in the hospital Martyr al-Sadr, has been a resolution the primary means of gathering information adopted by the researcher as well as quantitative data.
For the purpose of data analysis variables Find researcher based on the arithmetic mean, standard deviation, the difference and the relative importance coefficient, rank correlation coefficient, simple regression coefficient, the coefficient of determination.
It has been reached to set of conclusions was the most important that the surveyed hospitals do not take into consideration the psychological, social and health conditions of the cadres of nursing in the preparation of scheduling nurses on according to night shifts and day-system, and reached a number of recommendations, most notably the need to study the martyr Sadr Hospital management dimensions of service scheduler that have been addressed prior to the preparation of nursing staffs tables and so what of those dimensions of a direct impact on improving the performance of the nursing process.

The idea of this research is the basis of the role exercised by the dimensions of performance management (Performance Planning- performance evaluation- improve the performance and development- feedback - Review and Performance Monitor) In order to achieve the success Organizational Is through the (strategic vision- the operational activity- development of the company- selection of personnel- the company's culture- Leadership and Management- Personal Development - Assessment and Review).And The research aims to identify the extent of the responsibility of performance management in achieving success Organizational through main hypotheses branched out by the sub-hypotheses to knowing out the between research and impact variables through the use of a number of statistical methods. And researcher used personal interviews and field homeliness and to questionnaire a tool for measuring and data on the sample in the collection of the practical side. And so to answer questions on the problem of research. And it may be distributed to the 66 members of their (Director- assistant Director) in the General Company of Cotton Industries Baghdad– Kadhimiya and have been relying on the program (spss) statistical and some statistical measures such as the arithmetic mean. standard deviation.
The coefficient of variation, Simple deviation coefficient, Multi-deviation and coefficient as well as leveraged subjected to sincerity and stability to ensure the validity of statistical result have also been relying on researches and studies concerning the researches in the theoretical side. And in the light of the statistical results Find reach a number of conclusions was the most important of the impact of significant differences between the performance management and success Organizational in the General Company of Cotton Industries Baghdad–Kadhimiya addition to a set of recommendations by the researcher believes that it may contribute to addressing some of the problems and constraints faced by the company surveyed.

Abstract
The research aims at identify the role of the electronic trading system used in the Iraq stock exchange to promote trading activity for the stocks of listed companies in this market.
To prove the hypothesis of research, it was selected the main trading indicators for the market to be a main field in test the research hypothesis.it was selected as the period of time for (9)years span between the years (2005-2013) because they represent the first two articles of equal time periods represent aperiod that preceded the introduction of electronic trading system while the second represents the period of time that followed
The research found a number of conclusions but the most important of which are agreed that the introduction of the electronic trading system in Iraq stock exchange has made a substantial and clear difference in the trades of this market and improved indicator in general.
Recommended research on the need to promote the positive benefits brought by electronic trading system to work on linking arab financial market especially the neighboring once to encourage the transfer of warheads money process as well as to encourage dual listings operations of the stocks between these markets and thus contribution to increase the liquidity of traded securities in general as well as the diversification tools traded in the market in particular

Abstract
This research aims to assess and measure the quality of health services provided by the Baghdad Educational Hospital using five dimensions of 5Qs , Developer model by (Zinelidin), 2006), the problem of the research is to try to determine the quality of health services provided at the hospital as well as the investigation of the existence of the elements of quality contribute to achieve the requirements of customers and their needs, and used for the purposes of this research two approaches, first used Applied Research to 5Qs dimension model and use the Checklist as a Key tool to collection and analysis of data and the second descriptive analytical method to get feedback from customers (patients) for health services provided to them by opinion surveys to their views about these services , as well as the data and information obtained from the records and documents of the hospital its various sections, and research found a set of conclusions which, the applicability of the dimensions 5Qs model in the hospital and on the quality of health services, showed measuring these dimensions good results The order of dimensions in the order of importance (quality of the process, the quality of the interaction, quality goals, the infrastructure "core" quality, quality of public feeling) The total quality (70%), which means the possibility of adopting this form to assess the quality of hospital services, has recommended the search of the need adoption of the dimensions 5Qs model to evaluate the quality of services provided to patients within the Baghdad Educational Hospital as these dimensions is a kind of modern indicators that provide a comprehensive assessment of the quality of health service in the hospital.

Abstract
This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variables of our proposal model. By using the electronic questionnaire that sent by email to the sample of auditors, data has been collected and then analyzed using the structural equation modeling (SEM) in (SPSS21). The paper has reached several conclusions and suggestions, the most important of which: most of the auditors believe that the computerized system in their firms and offices have a great role in the benefits that they receive in the case of continuous audit rather than traditional audit. This role will not grow unless it employ the secure communications and sync with the clients as well as the auditor's experience in a professionalism using and managing that system and not be less than professional experience in the field of auditing. There is also a need to create a new radical perception and thought for those who interested in developing and practicing the audit profession about the importance of activating and embracing the continuous reports environment. Where this perception and thought are necessary for ensure the adoption of CA, which is based on increasing the value-added to the services that is provided to clients in that environment.

Abstract
The objective of this research is to analyze the relationship between the strategic planning for human resources and career path, and I have tested Search the Ministry of Health and some health centers headquarters in the Karkh district, that is applied in sample Consist of (45) Deputy Director, Head of Depts, Departmental Manager, and health center Manager.
Find interested in studying the two subjects are important and vital, at the level of organizations at the present time, namely the strategic planning of human resources and career path. To achieve the objectives of the research was designed Qusestionnair (31) items to collect Primary data. and collected the data by using statistical package (SPSS 17).
for the purpose of access to the results he sought the researcher to test the two assumptions two major related relations link and influence between the variables of search key, and for data processing, use some means of statistical (such as the arithmetic mean, standard deviation, percentages, correlation coefficient ranks to Spearman coefficient simple regression ),the resarch has got Some conclusions, Like Contribution of career path in improving the performance the human resources Performance in Ministry of Health and some health centers by Harmony among job and the Responsible of the job with need to Train on strategic option, and activate the incentives to Owners with skills of human resources, and evaluation of human resources in the ministry.
He also Recommende to encourage strategic goals in Strategic Plan by in creative Authorities and Responsibilities for workers to increase their abilities of initiatives With flexibility in Making decisions.

Abstract
The changes that happened in the environment of business have great effects upon organizations with different activities specially the banks which requires the existence of an able opinion resources can adapt with the changes . Accordingly importance put upon intellectual capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual capital represents the more rare resource and highest in ability for production and creation .
The current research studies the relationship between intellectual capital of banks – sample of this research – and the fluctuation of achieved revenues from investment regarding the stocks of the banks .It prevails that an idea indicate that there is ability to enhance the revenue of investment with increasing the value of intellectual capital . Accordingly the research has been applied for sample from private Iraqi banks which are listed in stock market .
Final outcome , the research reached several conclusions and recommendations which concentrated upon the moral of intellectual capital and its effect on the profit of the banks in which the outcomes proved that there is direct relationship between intellectual capital and investment revenue and any increase in the value of the capital of the banks will lead to high profit by relation with revenue upon investment in the assets and vice versa that support the correctness of the hypothesis of this research in its direct negative frame . among recommendations upon private Iraq banks is to focus more upon intellectual capital and show its value in the annual financial statements and reports

ABSTRACT
The research focuses on the key issue concerning the use of the best ways to test the financial stability in the banking sector, considering that financial stability cannot be achieved unless the financial sector in general and the banking sector in particular are able to perform its key role in addressing the economic and social development requirements, under the laws and regulations that control banking sector , as the only way that increases its ability to deal with any risks or negative effects experienced by banks and other financial institutions. The research goal is to evaluate the stability of the banking system in Iraq, through the use of a set of econometrics and standard ratios, in order to build a standard system of safety indicators take into account the banking sector privacy in Iraq. In addition to provide a therapeutic system seeking to treat the crisis in its various kinds and accelerate preventing its spread in the financial and banking fields. as well as the continuation of supervision control over the banks on a regular basis to diagnose the weaknesses in their performance early so as not to be exposed to financial problems that lead to collapse, and so as to enhance the stability of the banking sector in Iraq to expand its activities and to develop its services as it is considered the largest and most risky financial sector.

Abstract
Since period the developing economies including, Iraq economy faced undesirable double economic which is spread unemployment beside continual rising in price levels this phenomenon called stagflation , there is researches deal with this phenomenon and the elements participate in it, but it seems to the researcher there is important element from These elements which did not give sufficient concern and this lead to unhealthy situation which can be represent to the rush creating establishments to University education in Iraq during period ( 2004- 2014) with excessive the3 truly need of the outputs which the Iraq market need which result increase the numbers unemployed on one hand and the growing expenses for the possibility of providing academic seats in private colleges , on the other hand.
The research reaching to number of result , the most important was,
- The education field became material target more than science.
- The frightful quantity of universities and colleges regard as important element in Deeping the stagflation phenomenon.

Abstract
Toady technology Nano since it launched human Alivia third interest and anticipation unusual and that by the decision-makers in the world's governments and its institutions and research departments productivity, especially after the US Congress enact a law (the National Initiative for Tknlojba nanotechnology in the United States of America) and the allocation of large sums of money To support this initiative, the research aims to shed light on the concept of technology nanotechnology, which is technology atheist and the twentieth century, and reflect its economic importance and in order to reach the objectives of the research has been the division of research into several axes has been allocated the first axis and the second to review the conceptual and historical framework for nanotechnology, either axis III and IV has been reviewing the methods for preparation of nanomaterials and nano-scale, while the fifth discussed the economic importance of the axis of the nano-technology research and finally has reached a number of conclusions and recommendations.

Abstract
Receive money laundering phenomenon of interest to researchers and scholars on different intellectual orientation of economic or political or other, as this process is gaining paramount importance in light of business and increase the number of banks in the province of Kurdistan of Iraq and Erbil in particular and in the presence of openness developments chaotic economic and there are no factors encourage money laundering operation because of the presence of the hidden economy and the weakness of the banking and legal measures to combat them, and on this basis there is a need to examine money laundering operation in the province of Arbil, to indicate the presence or absence of a money laundering operation in working in the province of Arbil, the banks, where the results showed a spread of this phenomenon is due to the lack of attention to the sources of funds and the existence of administrative difficulties and banking and difficulties in gathering information and weak managerial competencies and banking, as well as the lack of controls to inquire about the sources of funds, and the lack of a specific law to combat money laundering. The research found a number of recommendations that emphasize the need for the legislation of a national law to combat money laundering as well as the need to activate international cooperation in the fight against money laundering and making the most of the experiences of some developed countries.

Abstract
In this research will be treated with a healthy phenomenon has a significant impact on different age groups in the community, but a phenomenon tonsillitis where they will be first Tawfiq model slope self moving averages seasonal ARMA Seasonal through systematic Xbox Cengnzla counter with rheumatoid tonsils in the city of Mosul, and for the period 2004-2009 with prediction of these numbers coming twelve months, has found that the specimen is the best representation of the data model is the phenomenon SARMA (1,1) * (2,1) 12 from the other side and explanatory variables using a maximum temperature and minimum temperature, solar brightness , evaporation, rainfall, wind speed, air pressure, for the same period the previous possible modeling preparation with rheumatoid tonsils and in the method of multiple regression, and then compare the results to predict the two models where given methodology X box Jenkins better results in the prediction of the linear regression multi-depending on the standard of the average errors absolute MAE, and these results can help decision makers to develop appropriate strategies to deal with this disease to reduce the preparation of the injured and provide the prerequisites for appropriate treatment.

Abstract
In this study, we used Bayesian method to estimate scale parameter for the normal distribution. By considering three different prior distributions such as the square root inverted gamma (SRIG) distribution and the non-informative prior distribution and the natural conjugate family of priors. The Bayesian estimation based on squared error loss function, and compared it with the classical estimation methods to estimate the scale parameter for the normal distribution, such as the maximum likelihood estimation and the moment estimation. Several cases from normal distribution for data generating, or different sample sizes (small, medium, and large). The results were obtained by using simulation technique, Programs written using MATLAB-R2008a program were used .Simulation results shown that bayes estimation when the prior distribution is (SRIG) distribution with (a=3, b=1) for , and with (a=b=3) for , and with (a=2, b=3) for , and with (a=1, b=3) for gives the smallest value of MSE and MAPE for all sample sizes.

Abstract
The Purpose of This Research is The Main Factors In out Comes Phenomena From Primary School Which in Creased in Lost Period in Iraq And to Find Solutions to The This Problem.
In Order to Achieve Al The Aim The Research Choose a Systematic Random Sample of School Records For Students in Some Primary Schools in Karkh and Rusafa and Year of Study (2010-2015) and Size (40) Samples, included (16) Variable , Collected in Form Prepared by The Research As a Way to Analyze The Data.
Remember to Summarize The (6) Main components Pay a Student to Drop out of Primary Schools in The Province of Baghdad are Arranged As Follows:
The first Component , Which Represents (Student's Age and Presence of a Student), The Second Component , Which Represents (The School Sector in Which The School Exists Karkh , Rusafa and Sex of The Student),The Third Component , Which Represents (The Educational Status of Study and Head of The Household Situation Which Show The Continuation of The Student or Dropping Out of School), The Fourth Component , Which Represents (The Geographical Area in Which The School is Located and The Work of a Student During The Study and Year of Failure Student at Every Stage and Finally The Head of Household Living Conditions), The five Component Represents ( By The Lack of Follow-up to The Parents to The Student During The Study and The Security Situation in Which The School is Located), The Sixth Component ,Which Represents ( and The Family Size and Number of its Member and The Profession of The Head of Household and Health Status of The Student and The Student's Year in School a Demission).

Abstract
This research aims to reform the Iraqi public budget through going into the challenges the budget faces in applying item-line budget in its preparation, implementation and control; which encourage extravagance and waste instead of rationalizing expenditures. This is shown in the data analysis of Federal public budget laws in Iraq for the years from 2005 till 2013; there was a continuous increase in the aggregate public expenditures in the public budget for the years previously mentioned, as the public expenditures growth has reached into the percent 284.71% in 2013. In addition the public budget for these years (2005-2013) is being prepared with planned deficit without confirming that the achievement of the objectives set by the government and the programs promised to perform and have allocated funds for them in the public budget.
Depending on previously mentioned, a suggestive framework for reform is stated by determining prospective development course the adoption of performance and programs budget in away fits the non profit government units environment in Iraq, and the development involves three main aspects that are legislative, procedural, and accounting aspects, the whole aspects are developed toward depending on performance and programs budget in preparing, implementing and controlling the public budget, for the benefits achieved that reflect positively on public budget through rationalizing expenditure and achieving accountability of the government about programs and the objectives that the government promised to perform and has allocated funds for them in the public budget.
The research has reached into the most important conclusions that are:
1-Using the item- line budget in preparing, implementing and controlling the public budget will reduce its effectiveness and efficiency in using the public funds, and reduce the opportunities of improving its performance because it encourages expenditures increase instead of decreasing them.
2-The performance and programs budget falls in the reform attempts that aim for changing traditional view of using public funds, that is to be related with the efficiency of presenting services instead of the ways used to present services.
The research finally has come into the most important recommendations that are the necessity of adopting the performance and programs budget preparing the public budget for its advantages like providing explanatory and clear view about the related expenditures programs and activities for the units management. Also depending on performance and programs budget in preparing the public budget for all government units, and to be applied gradually.

Abstract
Several recent approaches focused on the developing of traditional systems to measure the costs to meet the new environmental requirements, including Attributes Based Costing (ABCII). It is method of accounting is based on measuring the costs according to the Attributes that the product is designed on this basis and according to achievement levels of all the Attribute of the product attributes. This research provides the knowledge foundations of this approach and its role in the market-oriented compared to the Activity based costing as shown in steps to be followed to apply for this Approach. The research problem in the attempt to reach the most accurate Approach in the measurement of the cost of products from the Approaches (ABC) and (ABCII), and research aims mainly to indicate the role of the Attribute Based Costing Approach to provide the most accurate cost information compared to the Activity Based Costing Approach It works to meet the needs and desires of customers as the application starts by identifying customer specifications and characteristics desired by the customer in the product.

Abstract\
Dealing economic units at the present time with an industrial environment characterized by competitiveness and the pace of change and its strength as a result of this changing environment shall be on those who made it to adopt strategies that allow them to confront these variables and work in order to meet the market requirements of quality and price appropriate products to suit and the demand for those products and conditions to maintain
its competitive position and its development.
As a result, it became the subject of competitiveness in recent years and enjoys widespread attention at the global level. And in order to keep up with the great development witnessed by the world and of the phenomenon of globalization and integration into the global economy and the policies of opening up and liberalization of markets in addition to the tremendous developments in information and communication technology requirements. So it come under systems of traditional cost accounting for many of the criticisms that revolve around the inadequacy of these systems developments and transformations taking place in the modern industrial environment and the consequent need to make fundamental changes in the costs of systems management and accounting in order to fit the competitive environment in order to support the economic capacity and improve production efficiency. In response to all this it emerged the concept of accountability for achievement and who tried to provide a new concept of cost and different from the traditional concept of a standards development related thereto and to try to introduce new concepts are simple and easily reached is viewed as the cost of raw materials only variable element and deal wages as a single fixed cost elements.