journal of Economics And Administrative Sciences

Abstract
This research aims to study human error effects in the banking risks in the private banks through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error-free manner.
Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entrances and theories, also addressed placed banking risk management and measurement and has been selected five banks exposed to real problems for analysis and access to the results serve to know the effects of human error in the banking risks, it was also selected three banks from the good rating for comparative purposes to measure the possibility of converting to banks, educated organizations.
The research has come to many of the most important results that the most important errors that affect the banking risk is management mistakes, especially mistakes of decisions making, and that more risk is affected that the credit risk.

Abstract
The research to have a clear perceptions about the knowledge value added to assess the knowledge resources of the Iraqi private banks, depending on the value added methodology of the proposed defined (Housel & Bell, 2001), which assumes that the knowledge value added come through synergetic relationship between knowledge resource and information technology, trying to the possibility of mainstream theory and its application in the Iraqi environment and interpretation of results, and on this basis was launched search of a research problem took root synergetic nature of the relationship between knowledge (human) resource and information technology, thus achieving the knowledge value added. So it has adopted a search at the entrance deductive derived from positivism (objective) to derive the assumptions of the theoretical framework, and then the possibility of testing a range of cognitive means and verification of objectivity and to make comparisons by content analysis between the three banks are the (Middle East, Commercial Gulf, North) and then strengthened transactions create intellectual value and is based on interviews with half structured (15) as director to determine the learning times as well as the percentage of completion of banking operations through information technology. The results showed the health of the only hypothesis major which proved the availability of return on knowledge to varying degrees among the surveyed banks depending on the operations of the Chairperson, and made it clear indicators occupation of the Gulf Commercial Bank center stage in terms of return on knowledge and plants create intellectual value, while such as the Middle Bank of East second place, while occupied North Bank finished third, and based on that formulated a set of conclusions which recommends the introduction of knowledge as a platform in the banking environment, based on the specificity of each bank.

Abstract
This research is aimed at indicating the impact of business process reengineering on corporate performance in the Office of the Inspector General of the Ministry of Higher Education and Scientific Research of the Iraqi study has identified a problem in a number of the most important questions - what the impact of the Business Process Reengineering at the corporate office performance indicators respondent? What are the actual results of the analysis of paths Administrative Process Engineering and Corporate Performance respondent in the office? In order to achieve the goal of the research and answer the questions of the problem, the study applied to a sample of (60) a member of the office staff out of (127) and functional level extends between managers and department heads and officials of the people and officials of the units and some of the staff, has used the questionnaire as a tool to collect data and information . And achieved Find a set of results, highlighted by the presence of significant moral correlation between Business Process Reengineering and the dimensions of corporate performance show that there is significant effect between Business Process Reengineering and the dimensions of organizational performance and identify the bugs found in the course of the office operations.

Abstract
The research aims to identify the nature of the relationship between the level of debt used and economic value added of companies listed on the Iraq Stock Exchange under the Contrast sizes of these companies , The research addressed the theoretical concepts associated with each of the debt financing , economic added value and Organization size With the use of financial techniques in the practical side to measure these variables, The research community Represent of the shareholding companies listed on the Iraq Stock Exchange with a choice of intentionally sample of 24 joint stock companies representing approximately 27% of the research community after achieving to certain conditions and for the period of time from (2013-2008) , and Used a set of statistical methods in analysis relationship between the variables and test research hypotheses are linear regression model both types simple and multiple, Pearson correlation coefficient, coefficient of determination , analysis variance one -way ANOVA as well as conducting all of a test (t) and (f) in order to identify the moral statistical relationship between the variables .
Concluded the research results to the existence of a significant effect of level of the debt used in the economic value added , and this effect increases with entry the Organization size as a third variable in the test sample that relationship , The results also showed there are clear differences in the economic value added between the sample companies during the six years of the study . Consequently the research recommended need to the attention of corporate management of approaches based on the value in the measurement of profits earned , and The Importance a realization of the positive impact resulting from use of appropriate ratios of debt in maximize shareholder wealth and value added for the firm .

The aims of this reserch is identify evaluate the organizational commitment level of (emotional, standard, continuous) and the level of discipline dimensions (functional duties, professional responsibility and ethics) for medical doctors in Ramadi Teaching Hospital due to their relationship with the organization effectiveness the level of completion work and the importance of the expected results in the field respondent
sample of (50) doctors has from all branches and specialties, including specialist doctors consultants and practitioners as well as branches of residence and senior the most prominent results reached are the emotional and the standard commitments are above average level continuous commitment appeared to be weak because of the gravity of the security situation and there is a strong influence of organizational commitment in the discipline of doctors

ABSTRACT
The study aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipients of the health service (patient) through identifying the extent of satisfaction with a range of themes that have a direct contact with the patient, which can be judged easily and impartial, where he was reliance in this study mainly on the questionnaire, which included six axes head of the evaluation of health services from the point of the patient's eyes (ease of securing residence, social and behavioral characteristics, and hotel properties, and administrative features, efficient staffs working, general considerations) has been taking a random sample of patients admitted in the private suites for a group of hospitals in Baghdad (the private nursing home Hospital, Ibinalbalady for Women and Children Hospital & Kadhimiya Teaching hospital), and the study found a set of the most important conclusions that the rate of satisfaction for recipients of health services (patients) for those services were not required level, either the most important recommendations emerged from the study was the need to set clear goals, strategy pertaining to the work of private suites take into consideration the opinion of the patient for the services provided and the establishment of an integrated hospitals operate private suites system separated from the public sector to improve the quality of health services so as to improve the image when the beneficiaries of these services(patients) .

Abstract
The research aims to stand on the practice of operations management of solid waste in the city of Hilla, carried out by the mayor of Hilla Directorate - solid and the environment Waste Division, through field visits and personal interview to officials of the municipal departments and units of its data collection and information related to solid waste, and assess the current status of the processes of collection and transport waste through the questionnaire that had been prepared for citizens and employees, the search reach a set of conclusions was the most important, operations carried out by the municipality of Hilla Directorate only limited to two (collection, transportation and disposal of waste in the open position) and it is not working properly, because of the many problems that can be identified as finance, human and material, and the presence of serious and genuine desire for the process of sorting the waste by the citizens in the event of availability of the necessary supplies, and that the current landfill site has many environmental and health damage due to its location is not appropriate and that his work is not in accordance with the engineering and technical mechanisms standard applicable internationally, Based on the findings of the research results it has developed a set of recommendations including minutes prepared by the municipality of Hilla Directorate about what produces the individual per day of waste and identify and classify types of waste because of its significant impact in the stages of waste management, and the preparation of programs and courses developmental for integrated solid waste management staff and workers, and educating and encouraging citizens on the need for the initial screening of waste by him.

The research aims to identify the extent of the practice of social responsibility in accordance with the social dimension and diagnosis of constraints applied.
Find the problem represented by the Social Responsibility and obstacles facing application in Baghdad Municipality through their workers trends analysis.
The adoption of the statistical method to analyze the data and information gathering, and selected municipalities of Adhamiya and Kadhimiya deliberate manner applied as a state and municipal councils of both cities as representatives of the local community to be the subject of research and comparison between them to see the reality of social responsibility and the factors that hinder the application.
To achieve the objectives of the research is designed questionnaire as a key tool in the initial data collection, and applied to the sample deliberate consisting of (91) as an associate level, Head of the Department / Division, local community and the researchers using descriptive analytical method; and used the Statistical Package for Social Sciences (SPSS.16( analysis questionnaire data.
The results showed a strong and noticeable focus of the research community in both municipalities according to the social dimension, and the most important obstacles facing the application of social responsibility in the Municipality of Baghdad, is the lack of material support, and the lack of training programs.
And made some recommendations concerning the increase of the degree of interest of employees of responsibility Social which contribute to the strengthening of municipal status, evolution and development of its performance, and the need for senior management in the Municipality of Baghdad to provide financial support.

Abstract:
Purpose\The researcher paper aims to determine the impact of information technology on the job performance, for Iraq private ban as through the use of technology dimensions of job performance.
The aim of this research: this study aims to discuss the importance of information technology and its role in achieving job performance and its impact on the Iraq banking sector design/ methodology/ approach used entrance design/methodology/approach- pilot, the questionnaire was used to collect data in order to develop a model to measure reliably and correctly to the variables of information technology and job performance, and hypotheses were tested through the use of some statistical treatments.
Results findings\ the study found a relationship with semantic differences between the use of information technology and functionality for employees, and the study pointed to Zerorh work on the modernization and development of the IT infrastructure information permanently and continuously and P is proportional nature of the work and also computer connectivity Aldakh
The practical implications: this research provides a useful measure of the development of the relationship between information technology, it helps managers to use to assess the current situation in the capabilities of the performance of banks. Managers may improve their performance regulatory programs more effectively and efficiently through strategic orientation towards competition.
Originally /value originally / value- undertake this research assisted service providers in the banking sector to address the challenge of the basic practices of information technology order to achieve.

ABSTRACT
The research aims to know the reality of a two examined variables at the organization studied identifying the relationship between managerial processes reengineering and organizational citizenship behavior. The research applied on the Electronic Manufacturing Company encompassing a sample of managers and employees consisted of (100) individuals. A questionnaire is the main instrument for data gathering, which has been included (45) questions as well as personal interviews to support the questionnaire's questions and to achieve greater realism for collecting information.
Answers were analyzed to reach the final results through the use of a number of statistical methods via the statistical package (SPSS). The research has sought to test main hypotheses with the minor ones regarding correlation and regression relationships for answering questions that express the research problem, especially the basic question related with whether if there is some effect of managerial processes reengineering on the organizational citizenship behavior in the company studied?
The research reached into some conclusions, the most important one is that there is a significant correlation and impact relationships between managerial processes reengineering and organizational citizenship behavior in the organization studied. Many commendations has also been reached, the most important ones are the notably increased reliance upon information technology for its vital role in minimizing lost time for operations through the provision of an electronic database that employees rely on their need to catch up with developments and stimulates them to do business more quickly and easily. Moreover, there is a need to develop educational courses and seminars for notifying employees about the importance of volunteerism and its benefits in addition to promote these behaviors through regulations and instructions necessary to reward the spontaneity and voluntarism efforts through various policies and human resources programs.

Abstract
He research specifies subjects which may contribute in improve productivity of the General Company for vegetable oil product/ Al-Farab factory and aims to release the relationship between system Quick Response Manufacturing (QRM) and scheduling operations.
The Implementation was in the general company for vegetable oil product (Al-Farab factory), Universe Factory It suffers from a failure to follow Scheduling in its operations And not taking into account the lead times And delays in product delivery dates, Here are drawing the attention of the administration in the factory to use Quick Response Manufacturing (QRM) to control the energy and inventory, machinery and workers and cost, Using the system (POLCA) Which aims to get rid of the waste in time and increase the efficiency of operations. where an questionnaire form which used by scientist (Suri) in order to collect data to see how the implement of product system by Quick Response Manufacturing (QRM) in the factory respondent, and then use a second questionnaire to collect the data from research sample of 66 people from the company staff and off the functional positions to indicate the relationship between manufacturing system with Quick Response Manufacturing (QRM) and scheduling the operations , and it used the statistical analysis methods (AR thematic mean , standard deviation , correlation coefficient , identify multiple regression coefficient , simple regression) as well as the implement of (POLCA) system in the factory was to help in reducing the time of production operations.
The search reached through the first questionnaire that the factory did not implement the (QRM) system yet and through analyses the second questionnaire it found that there is positive relation between the manufacturing system by quick response and scheduling the operations and the periods of time were reduced to 50% through implementation of (POLCA) system.
Of the most important results that have been reached that the plant is suffering from a failure to follow scientific methods in the preparation of Scheduling operations, As well as the use of Quick response manufacturing system (QRM) It plays an important and influential role in helping the plant to get rid of Times of waste and loss in time.

Abstract
The study discussed three areas in strategic thinking, namely, (patterns elements, outcomes) , this study aimed to measure extent to which strategic leaders have the type or types of patterns of strategic thinking, and measure the extent of their use of the elements of strategic thinking, and measurement of strategic thinking outcomes for managers at various levels , And to know the relationship between the modes of strategic thinking, elements and outcomes in organizations. the study included five banks and four hospitals and four colleges and universities, has been a research sample consisted of 168 individuals, distributed in positions (Director General , Director of Directorate , Director of Department, Director of the Division) , To achieve the objectives of the research , researcher used hypothesis testing and correlation analysis and regression, it has led to results : Rejection of the original hypotheses and search for alternative hypotheses to study the relationships between the components of the model, the most important finding is the patterns representing independent individual trends has specific characteristics, and thus the nature of the interaction between the components of strategic thinking occur on the basis of the characteristics of a pattern. Therefor each pattern was effective in some components and relate in negative relation with another components. And show us owning a pattern of strategic thinking (synthetic - abstract) by members of the community study as a
whole more than other types, owning pattern (synthetic - concrete) by (health sector) to being a competent one thing in most of his works, the pattern (synthetic - abstract) by (the banking sector) to being a contend with several issues at the same time, the pattern (analytical - abstract) by (education sector).
Use the (Systemic perspective) by (health sector) and that integration and comprehensive work in the departments of hospitals, and the element of (Intelligent Opportunism) by (the banking sector) because it deals with money of others and needs to the profits always and liquidity, and the element of (Intelligent Opportunism) by (education Sector) so as to obtain the feature makes it superior to others. It was strategic thinking on the (level of organizational outcome) greater than the thinking at the (individual level) , and the presence of outcome showing the (organizational level) by (health sector) because the private sector is seeking to benefit from the expertise and strengthened through strategic dialogues, and the (Organizational level) by (banking sector) to the fact that an integrated collective work here, and the (individual level) by (education sector) to the fact that most individuals rely on personal knowledge and experience.

Abstract:
The current research is aimed at analyzing the impact of the dimensions of Job involvement of all of (the enthusiasm, the Devotion, Assimilation ) in the Crystallize organizational Identification across the dimensions of (organizational loyalty, membership, similarities) and was named the Middle East, the Iraqi Investment Bank room to look as the research community of staff adopted in the bank, to be applied to a Random sample of (100) employees working in the said bank, and developed for the purposes of data collection, a questionnaire form included three axes covered (32) paragraph of the measure, which is included adopted Liekrt Quintet for the purpose of validating the key assumptions and sub-hypotheses, the most prominent prove the existence of the effect of a significance between Job involvement and organizational Identification. With the help of a number of statistical methods and software (spss-v20).
The research found a set of conclusions including:
1- accept and clear to members of the sample to Twafaramqomat Job involvement for its removal after the arithmetic mean above-average record rate than can be said about a positive trend.
2- shows a positive relationship significant and influential statistically Job involvement mired in the development and strengthening of the organizational Identification seemed clear, boosting the efforts of members of the sample towards the principle of support and commitment. The study also recommended a set of recommendations which serve the purposes of research that developed for him and most importantly, the management of the bank to follow the modern administrative methods and take the necessary measures to deal with the workers, including increases the level of Astgrachm to work towards strengthening the organizational Identification have towards his organization .

Abstract
Most of the industrial organization in the world became suffering from the problem of the pollution of the poisonous chemicals things, this urged to depend on the principle of the responsible production, because it has the positive role by dealing with these chemical things and to safe the health of the society, due to the main goal of this study is to restrict the role responsible production in accomplishing the system of the environmental management through an actual study in the northern gas company in Kirkuk province, the topic has acquired a big importance bacause there were a limited number of studies and researches which dealt with this topic in Iraqi and Arabic environment. The reasearcher has looked for including it in his current study through a full framework by using the questionnair technique as a main strategy to collect the information, and data in order to get the result of (spss) and analyzing it by the ready analyzing package, which reflects the actual side of this study and proving the validity of its theories, due to the study has found a group of conclusions the most important one was that there is a relationship of the vestige the correlation between the two variable things in this study, so according to these results, the study has proposed some important one is to develop the system of production in the company which enables the connection between the system of responsible production and the system of the environmental management which the current study has depended on and this will enable it to keep the natural environment forever.

Abstract\
The developed financial infrastructure is one of the most important elements for achieving stable financial system in a country. The importance of developed financial infrastructure comes from its role in create economic and financial context attractive for foreign investments. Thus, this paper aims first to measure an index of financial infrastructure, and secondly, to gauge the nexus between the developed financial infrastructure and foreign investments inflow in Malaysia and Indonesia. We estimate the index of financial infrastructure by using different indicators such as (the institutional environment, access to finance, legal environment, and others).
By using the Granger causality test the paper found that the index of financial infrastructure directly causes the inflow of foreign direct investment in Malaysia. In contrast, the index of financial infrastructure indirectly causes the inflow of foreign investments in case of Indonesia, and this is due to the direct influence of financial infrastructure on economic growth.

Abstract\
The area around the Suez Canal has been chosen particularly Sinai to implement the new Suez Canal project parallel to the original 72-km-long channel due to the importance of the commercial site of the Arab Republic of Egypt, competing with shipping lanes, to accommodate the increasing maritime traffic passing through the Suez canal, and to provide special services for trade world and reduce the economic cost of marine trip. The establishment of six tunnels for automobile and railway transport to Sinai The cost of the establishment of this new channel and the establishment of the tunnels about (2.8) billion, of which 4 billion cost of the new channel. Project implementation period is one year. The new project of the Suez Canal passes in three stages, the first stage is the development of the ports of Port Said and Suez to become as a high-quality global warehouses, regarding with ship chandlers stations , and the establishment of a number of industrial projects which surround those areas. The second stage includes the creation of an industrial zone to host many industries such as the production of machinery and textile industry, building materials and packing factories and ship maintenance centers. The third phase is what is known as the valley of technology in Ismailia , which aims to create a technological area of high-tech industries, and complementary industries , research labs and training centers, the benefits of this project will provide a million jobs and increase national income to double the canal's revenues by about 259%. this project will be financed through the issuance of investment certificates only available to Egyptians whether individuals or institutions of different categories in Egyptian pounds. An estimate for the volume of investments in the Suez Canal, the focus of development projects by about $ 100 billion up to the year 2023 where 42 projects include the establishment of these will be on the table in front of Arab and foreign investments.

Abstract\
In this research we built a mathematical model of the transportation problem for data of General Company for Grain Under the environment of variable demand ,and situations of incapableness to determining the supply required quantities as a result of economic and commercial reasons, also restrict flow of grain amounts was specified to a known level by the decision makers to ensure that the stock of reserves for emergency situations that face the company from decrease, or non-arrival of the amount of grain to silos , also it took the capabilities of the tanker into consideration and the grain have been restricted to avoid shortages and lack of processing capability, Function has been adopted in the mathematical model goal is a total of two functions: the first linear to reduce the overall costs of the transportation problem And the second linear fractional represent the proportion of public expenditure for the silos to college profits .a balanced model and equivalent to model the original problem has been formulated . The results proved the efficiency of the model in the distribution of the amount of grain where the total cost was reduced to (24%) with ensuring the existence of reserve stocks and meet the demand of mills.where the reserve stocks sufficed nearly to a month and half , the mathematical model was solved byausing,advancednsoftware(LINGO14.0). )

ABSTRACT
As the process of estimate for model and variable selection significant is a crucial process in the semi-parametric modeling At the beginning of the modeling process often At there are many explanatory variables to Avoid the loss of any explanatory elements may be important as a result , the selection of significant variables become necessary , so the process of variable selection is not intended to simplifying model complexity explanation , and also predicting. In this research was to use some of the semi-parametric methods (LASSO-MAVE , MAVE and The proposal method (Adaptive LASSO-MAVE) for variable selection and estimate semi-parametric single index model (SSIM) at the same time .
The result that the best method for estimating and the variable selection of semi parametric single index model is proposal method (Adaptive LASSO-MAVE) of first model and (LASSO-MAVE) of second method useful for average mean squares error (AMSE).

The great scientific progress has led to widespread Information as information accumulates in large databases is important in trying to revise and compile this vast amount of data and, where its purpose to extract hidden information or classified data under their relations with each other in order to take advantage of them for technical purposes.
And work with data mining (DM) is appropriate in this area because of the importance of research in the (K-Means) algorithm for clustering data in fact applied with effect can be observed in variables by changing the sample size (n) and the number of clusters (K) and their impact on the process of clustering in the algorithm.

Abstract:
This study seeks to shed light on the important processes are linked to the impact of accounting information on the behavior of producer and user of information and are urging informational and informational use. That accounting as a system of accounting information and functions of the delivery of information to decision makers Under behavioral entrance to the formulation of accounting theory should be taken into account Othertlk accounting information in the behavior of the decision maker which requires an explanation of human behavior and predictable.
On the other hand that the accounting information that should be delivered to the decision maker will affect your behavior accountant and that's what he referred to Prakash, describing the process of induction informational and hence the person will be affected by his conduct accounting information once as a transmitter of information (the accountant) and once as a user of the Information (receiver), and know first informational induction process and the second process informational use.
That all of the product and the user information his behavior after the informational content to the process of financial reporting and this has been proved by the study through a questionnaire that was distributed to a sample of companies listed in the Iraqi Stock Exchange companies and using a number of statistical methods, and reached a number of conclusions most important that user behavior has to do with the nature and type of information that he had received and which are reflected on the type of decisions, whether investment decisions, credit and other decisions, and the sender information (the accountant) and is required to deliver information to the recipient, his behavior is influenced by a reversal Reflction user behavior information through its decisions and this the so-search information as mentioned either the most important recommendations of the study are that the accountant familiar with the needs of accounting information and orientation so that users use the methods of accounting methods that generate accounting information in line with the orientations and behavioral decision-maker ..

Abstract
The use of Conservatism significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.
The emergence in custody mainly was due to the uncertainty and its essence is to report on at least the values of the assets, revenues and higher values of the obligations and expenses, thereby imposing behavior pessimistic on the accountant at his choice between accounting measurement alternatives for the purposes of financial reporting and thus it will show users the product is real with the increase in demand for display objective and fair focuses attention on the priorities for the investor as a user of the information came to be seen as a constraint in custody stating its use in certain cases, such as those that require a personal rule by the accountant.

Abstract
The research Was based to on a real problem and realistically of represented by that Iraqi Airways company does not have the electronic cost accounting system and therefore be the process of the pricing various services provided by a company sample research respecting air transport and air cargo and aviation fuel and services and catering are not properly especially in the presence of new data from the new companies entering competition in Iraqi aviation industry and therefore does not provide price flexibility in order to compete in getting market share, And then research this problem addressed through design an electronic cost Accounting system covers all the costs incurred by the company in order to provide services to meet the management requirements of reports and information costs quickly and more accurately in order to help them make to the various decisions and to the accommodate a vast amount of financial data comparison the rest of the Iraqi companies to the fact that the company sample research is the only company profitable subsidiaries to Iraqi transport ministry, The researcher reached to a lot of conclusions, most notably is the lack of the company's ability to estimate the cost of air transport service in a scientific manner and process healthy and the required speed, accuracy, and thus was also affected the tickets that are not realistic pricing process, as well as also the case in the rest of the services provided by the company.

Abstract
Several authors have used ranking function for solving linear programming problem. In This paper is proposed two ranking function for solving fuzzy linear programming and compare these two approach with trapezoidal fuzzy number .The proposed approach is very easy to understand and it can applicable, also the data were chosen from general company distribution of dairy (Canon company) was proposed test approach and compare; This paper prove that the second proposed approach is better to give the results and satisfy the minimal cost using Q.M. Software

Abstract
The aim of the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence of internal auditors in support the performance of internal audit process ? How are employ these dimensions in support the performance of the internal audit process ?
The research has reached to the list of results, The most important that there is a role of moral intelligence of internal auditors in support of the performance of the internal audit process through the promotion of internal auditors to respect their obligation to the laws and instill confidence in dealing with others treat them friendly and respectful on the justice basis away from the bias in different positions.