journal of Economics And Administrative Sciences

The research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.
We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model of simple regression and style track analysis The main results there was correlation between the informational monitoring systems and knowledge management processes and marketing innovative, as well as there effect systems informational monitoring overall in innovative marketing and the impact of knowledge management processes in the overall innovative marketin And to highlight the novelty of its variables, for being a modern subjects that newly emerged in recent years, it did not receive the attention of researchers and specialists and then they are trying to stir up interest in the issue of the impact of knowledge management processes to achieve innovative marketing, which calls for the need for the pilot to go to discuss the relationship between them
The researcher also sought to clarify the theoretical concepts of variables public search form and construction company concerned with the importance of knowledge management processes in particular, identifying the application in the company surveyed to reach scientific conclusions can be aimed at the level of the overall importance of these mechanisms

Shorten the research problem that there is no system or model to evaluate the financial performance of the departments of municipalities where it is not possible for a person or institution both to know or to know their success in terms of the financial work of failure and where it is now than those without assessing the financial performed, authorized to be and necessities FATF is the financial performance assessment, which is the work unfinished aspects without Hence the work came in this study to study and diagnose and analyze financial data in a sample of municipal departments in order to develop a model to assess the financial performance of these departments and applied to the sample and make comparisons between the research sample circles to prove feasibility of through its benefits to these municipalities stems from the importance of theoretical and practical importance of performance and this is the central objective and the year of the study, and therefore this application study dealt with and this comparative research the theoretical side, starting the methodology of research and some previous studies, and then the researcher theoretical side second Balambges and was intended to cover cognitive aspects of the subject Seat.oma third section represents the practical side has been used, a researcher at Onmozjh financial analysis of the financial statements realism to sample three tools are horizontal analysis, vertical analysis and analysis of financial ratios where the financial statements realism tab for sample research and application ratios them by putting them in the analytical tables meet the needs of the work tables are included as attachments to this research and analysis it gives a clear perception of the recipient and rich information on the financial performance of municipalities. It is through the theoretical and practical side of the researcher to a set of conclusions and recommendations laid down by the fourth and final section.

The research aims to determine the role of the practices of green human resources management in achieving requirements of environmental citizenship in the workplace, the General Company for Vegetable Oils was chosen for the application of field-side of research which represent one of the important industrial companies in Iraq, which suffers from poor Green human resources management applications, which reflected negatively on the development Environmental citizenship among Employees. The questionnaire use as a tool to collect data and information as well as field presence of the researcher, The research sample included (30) managers of departments and Division ,and through using statistical program (SPSS) the data has been analysis and Perhaps the most prominent results are the weakness of the adoption of green human resource management practices by the company and the weakness of the prevalence of a culture of environmental citizenship among employees. The most important recommendations that came out of research are an emphasis on attention to green human resources management practices across activities of the , employment , training , compensation and incentive systems and performance evaluation, and so as to support environmental citizenship among employees.

This study aims to studying of Person and organization’s environment fit in a sample of Private bank’s reflection in its basic dimensions (Person-organization fit ,Person-Job fit, Person-group fit and Person- Person-fit )in the Work Outcomes (job satisfaction, the intention to leave the job, Job Engagement, and organizational citizenship behavior ).
The questionnair’e has been used as a basic instrument to gather data , As well as personal interviews with some of the staff of the research sample of private banks which were represented by (5) and included banks (Bank of Assyria for investment, the North Bank for Finance and Investment , Bank of the Tigris and Euphrates Islamic, Al-Mansour Bank for Investment )that the sample contains (103) individuals who occupy the post of branch manager or a department head or an employee, and that data has been processed by using the statistic Package (SPSS ).
The most important conclusions of the present study is that the Person-organization environment fit enables the studied organization to use it in solving its problems ,and the results showed that the achieving of high levels of Person-organization environment fit has been described as one of the basic element in maintaining of manpower necessary to confront the competitive challenges ,that the relation and interaction between the individual and organizational environment result in behaviors that assist the organization in achieving the common objectives for both of them, as well as there is a strong significant correlation between Person-organization’s environment fit and the Work Outcomes .
The re commendation’s focused on the maximum benefit from functioning the dimensions of Person-organization’s environment in a balanced way for the individual to increase their perception of the value of their work and their sense with progress and success, and this task is achieved by the attention paid by the bank management to it’s employees and to notify the employees with the result of their work , in addition to the importance of giving enough opportunities to it’s individuals by solving the problems that obstruct their work, and the attempt of benefiting from the dimensions of Person-organization environment fit in influencing in Work outcomes by joining the individuals with the courses or programs of social adaptation to narrow the gap between the Person and organizations environment in away that achieves good level of Person-organizations environment to increase the Work outcomes and their productivit

The problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achieve this aim the study develops a hypothetical pattern that limits the nature of the relationship between the dimensions of the marketing culture as an independent variable and the management orientations as an adopted variable. The hypotheses of the study are designed and tested by using advanced statistical instruments within the statistical program (Spass-22). The society of the study consists of (242) administrative and technical decision-makers. The questionnaire forms, as a main instrument of collecting data, are distributed to (150) manager, head of a department, and head of a section, beside the company data that support the questionnaire. The research reaches many conclusions the important of which are:
1.The management of the company are keen on applying the standards and values of the marketing culture through dimensions that are based on encouraging innovations, establishing personal communications and relationships and improving all types of its services to bring the customers' opinions to the company's interest in the near future.
2.The management focus on developing the currently served markets and consider serving new markets and providing various services later on.
3.The company management adopts in its current marketing orientations the philosophy of the orientation towards selling preferring it to other philosophies and orientations of marketing. This means that the company focuses more on its internal environment than on its external one.
The study suggests many recommendations the important of which are:
1.The company should spread out the marketing culture among the employees through meetings, sessions, and activating the public relations in the company and reconsider their daily behavior to supervise the application of the values, beliefs and thoughts related to this culture.
2.The company should adopt the philosophy of orientation towards marketing and social marketing, which means to set out from the external environment to identify the needs and desires of the customers first and then providing the services that satisfy these needs and by so doing the company achieves the commitment to its social and moral responsibility

This research a mining at evaluation the efficiency of the nursing performance depended on standards of W.H.O. via application standards of W.H.O on the nursing personnel in medical city office, in light of it, it has design world evaluation list, and a sample was chosen from the nursing personnel in given researched the organization whom they are evaluated according to the standards of W.H.O for the nursing performance included of ten standards, divided in to 45 question , besides the evaluation list, the researcher get assistance of some tools of collection information via actual checking and personal interviews, a number of statistical means were used to manipulate these information such as the mean. Standard deviation, percentage, hypothetic mean, and liaison of perason was used and Spare man correction equation and Alfa coefficient for the external adhesion. And depending on research variables standards and indentifying them , and examine the liaison relation and the effect and differences among them, the researcher has reached to a number of conclusions most important of which non-existence of organizational standards in the researched organization in the nursing performance , and non-existence of administration experience in most of the nursing personnel via making decision and the ability of to form team and to solve the problems and the organization point of view was translated.

Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point, this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.
This study is considered important because of pricing importance as it represents the resource that contributing in achieving companies objectives (under research ) and enhancing their effectiveness , competition and position in the market . a number of industrial sector companies are chosen ; and the test of correlation and effect hypotheses for pricing strategy are adopted in this study . the sample tested is of the managers of industrial sector of ( Al- zawraa General company , Iraqi cement company , modern dyes company , General construction company , and chemical industries company ) . data is collected of (102 ) managers of the companies management , and questionnaire is used as an essential tool for data collection , in addition to that , personal interviews are made in the companies for the study sample . a number of computerized statistical techniques in spss system are used for handling data , and the factors effecting in them and their determinants .
The most important conclusions of this study are , the companies lack for marketing departments , their pricing strategies are not clear , there is an effect of lawful and government factors on pricing directions . the study has recommended the necessity of decreasing government constraints on pricing for these companies, and choosing clear strategies suitable for the market and competition

The main aim of this research has been associated with the study of relationship between competitive intelligence and strategic risk, and to deduct their specific trends, which are interpreted as predicted by research hypotheses according to a review of literature including prior studies. The basic theme of these hypotheses is related to the probability that declining levels of strategic risk and competitive positions of industrial companies is dependent upon the growing capacity to stay ahead of competitors in the market.
A purposive non-random sample has selected consisting of (30) thirty Iraqi industrial joint stock companies listed on the Iraq Stock Exchange along a time horizon lasted (10) years (2003-2012). Variables were measured and analyzed, both financially and statistically, on the level of description and interpretation using the ordinal approach for building a probabilistic transition matrices towards estimating strategic risk levels. Moreover, a number of statistical tools has used for statistical description, interpretation and inference, which are measures of central tendency, dispersion, correlation and regression respectively.
The required mathematical analyses on companies' data and the four research's hypotheses have tested and conducted on the sample studied after being classified into three minor ones. Then, it has reached to many conclusions confirm research's hypotheses in their prediction on the ability of competitive intelligence, with the resulting investment returns, to interpret the varying levels of strategic risk. A number of recommendations have proposed initiating the need to monitor the movements of competitors and analyze their responses to customers in a dynamic environment. The research has also proposed a number of future works that may exceed the current determinants or being prepared on other designs as a continuous scientific investigation for studying interrelationships of phenomena.

In its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.
The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem of the study achieving excellence in performance by pushing for developing workers' skills as well as granting such workers the power to take part in the decision-making process in order to achieve organizational excellence. The study relied on a number of major and secondary hypotheses related to the existence of a moral relationship between high commitment management and organizational excellence. The study concluded that high commitment management has a positive effect on organizational excellence, and this is compatible with the statistical framework of the study's hypotheses. The current study recommends the adaptation of high commitment management in organizations that underwent the study in order to achieve the companies' vision, strategy and goals.

This study aimed at highlighting the role of small and medium enterprises in bringing about economic development in Jordan. The study examined the impact of the number, size of investment and the number of jobs provided by these enterprises on the rate of growth in gross domestic product (GDP) as an indicator for economic development. To achieve its objectives, the study adopted descriptive and quantitative analysis. A linear multi regression model was developed with a growth rate of GDP as dependent variable and the number of institutions, size of investment, and the number of job opportunities as independent variables. The study concluded that each increase by one small or medium enterprise lead to an increase in the rate of growth of GDP by 0.46% , and each increase by one million dinars in the volume of investment in small and medium enterprises lead to an increase in the rate of output growth GDP by 0.23% and every increase of one job opportunity in the small and medium enterprises lead to an increase in the rate of GDP growth by 0.04% . Finally, the study made a set of recommendations in this area such as the need to provide adequate support for small and medium enterprises especially in the field of finance and the need to increase the size of the investment to enhance the economic development in Jordan.

This research aims to identify the impact of the Layout Ghazi al-Hariri hospital for surgery specialist on customer satisfaction (patients) using the model (Servicescape), the problem of the research represented in the extent to which the hospital management design of the service and Layout hospital aesthetic and functional aspects that fit patients for therapeutic and nursing services , and used the developer scale by (Miles et al., 2012) for data collection, which includes the independent variable in (17) items distributed in three dimensions (Facility aesthetics , hospital cleanliness, and the Layout accessibility ) The dependent variable is the satisfaction of customers (patients) which includes 10 Items, and research involved patients admitted in different hospital departments and by 129 patients, were verified validity and reliability of the scale, and used several methods of statistical to get the results such as mean and standard deviation and test (Z) to see a significant correlation between the two variables and test ((F) test to know the moral of this influence and the use of statistical software (SPSS) version twenty one, The research found several conclusions from them, showing that there is an inconsistency between the colors of the walls and the floor, which is reflected on the aesthetics of the hospital and especially in the design of the Layout of the service task to be functional and attractive to customers (patients) at the same time, and that the hospital does not respect the exploitation of space this property hospital corridors to take advantage of them to break customers (patients) and thus places available to them to rest, and in particular they are of different pathological conditions, and recommended Find the need to pay particular attention to harmonically colors, especially the colors of the walls and floor of what for these aspects of the important implications of preferring to stay comfortable feeling to customers (patients) to try to take advantage of available spaces such as corridors to put comfortable chairs to sit sick while traveling inside the hospital to receive treatment services

The research Aim is to provide support to small enterprises by providing tools that enable measurement and test their performance and identifying weaknesses and work on them is determined by the problem of searching using traditional assessment methods for small projects with only financial performance measurement standards that do not provide a complete picture of the performance of these projects so use the balanced scorecard the four pillars (financial, customer, learning and growth, and internal processes) and identify deviations and work on them through the use of the outputs of the programme (probe), PROmoting Business Excellence-PROBE), which It is a model of performance evaluation, with which you can develop performance company, and a research tool in the roots of the problems and poor performance), the importance of research demonstrated through its application in evaluating the company's performance considered as well as learn how successful small businesses in managing their work and find out how their To achieve its goals. Methods used in the research programme has been used (probe), which includes the four perspectives of the balanced scorecard used in evaluation and on the basis of which it was the analysis of the results obtained. The research has reached a set of conclusions which, in some aspects of the scorecard and perspectives of b (level of financial performance, customer growth impairment, impaired the performance of the management company for the planning function, particularly in the management of its internal operations, and therefore not to manage its resources efficiently, and found out that most small businesses rely significantly on traditional financial indicators in gauge and see their performance which gives a clear picture of its performance. On the basis of these conclusions, built a set of recommendations including the need for a serious and rapid adjustments to those aspects, as well as the success of SME needs to know and embrace the culture of the balanced scorecard in General, and specific research particularly, the need to create a local program to assess performance, special balmo'ossat Iraqi Government to measure and see the performance of small enterprises in the country for various sectors.

This research aims to knowledge the extent of the application of Tuz General Hospital to the concept of tacit knowledge dimensions (mental models, intuition, experience, skill) and methods of acquiring knowledge dimensions (training, job rotation, work teams) and the measurement and analysis of the link and the kind of impact between the methods of acquiring knowledge and tacit knowledge of the Angels nursing in the researched hospital, and was the questionnaire primary means of collecting information adopted by the researcher that, the research sample of (90) individuals, including the Angels nursing, has been using the statistical program spss for the purpose of conducting statistical treatments, and through the diagnosis and measurement of research variables, and test the influence and differences relations among themselves, was reached to a set of conclusions was the most important, is affected by a dimension of intuition and experience a high level of after job rotation to the variable methods of acquisition, because the work of job rotation is gaining the nurse varied experiences as transmitted in the corridors of the hospital, came to work the level of high dimension skill Effect teams and the nature of collective action in facilitating and speed the acquisition of highly skilled and participation within the same team, and affects the training of high level and more on the mental models that in the training process is more than a mental model was taken to the nurse, gave the researcher a set of recommendations, most notably, to disseminate the concept of acquiring knowledge among all cadres of nursing and assimilated to acquire meaning and make it part of the culture of the organization through job rotation, and the development of training programs in quality and quantity of nursing staffs for the purpose of raising the quality and efficiency of their performance in a manner that allows subscribers to this intensive programs learn about the latest developments in the professional work

Experienced organizations in recent years, significant challenges , especially with the spread of economic globalization, making it required to provide new and better through experience , creativity and innovation to achieve the quality and high-quality products of all kinds , in order to achieve the objectives of the study and to answer its questions tested the study in the woolen Industries sector in Baghdad . The study was applied to a sample of 30 people in the senior management and the middle and lower in the company (managers of sections , and managers of people , and managers of the units , and office managers ) and for the processing of data and information used several statistical methods and extracted results using software (SPSS), where the study found to a set of Conclusions wich hold of the mane variables (Creative Behavior and entrepreneurial organizations ) In the company researched and the existence of relationships significant correlation with each other, as well as having a significant effect of the variable behavior creative in achieving the leadership of the company, and these results were contrary to the hypotheses developed for the study, and the study was presented a set of proposals notably the continuation of the departments attention creators and adopt their ideas and suggestions and develop their abilities in the company to achieve leadership and excellence among local and international companies to compete with other proposals are important for the departments of companies that aim to achieve a leading position in its field.

This study highlights the importance of Iraq in the analysis of foreign trade and economic growth for the period (1980 - 2013) is an attempt to determine the equilibrium relationship long term and short term between these two variables were used ARDL model to explain the economic relationship between the two variables.
To achieve the objectives of the research has been the standard model estimate after testing the stability of exports X data series, and imports M, and GDP current prices, and exchange rate EXR, and verify the existence of a joint integration relationship between these variables.
In order to achieve the objectives of the research it has included Find two chapters: the first chapter included theoretical framework of foreign trade and economic growth in Iraq, while the second quarter included the theoretical framework of the standard model, analyze and measure the relationship between economic variables used.
The results showed the existence of a long-run equilibrium relationship between short-term and all of the foreign trade balance of trade represented by X / M dividing exports to imports and exchange rate EXR and gross domestic product (GDP) This is consistent with economic theory is consistent with the objectives of the research.

The study using Nonparametric methods for roubust to estimate a location and scatter it is depending minimum covariance determinant of multivariate regression model , due to the presence of outliear values and increase the sample size and presence of more than after the model regression multivariate therefore be difficult to find a median location .
It has been the use of genetic algorithm Fast – MCD – Nested Extension and compared with neural Network Back Propagation of multilayer in terms of accuracy of the results and speed in finding median location ,while the best sample to be determined by relying on less distance (Mahalanobis distance)has the study showed the efficiency of neural network in application which represented less distance and smaller determinant matrix of variance covariance compared with sample of Fast – MCD – Nested Extension .
As for practical side has been 9 kinds of chemical and physical indicators for water pollution, the research covered all the provinces of Iraq except Kardistan region and ten month of the year in 2013 and sample size of 898

In this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods

The time series of statistical methods mission followed in this area analysis method, Figuring certain displayed on a certain period of time and analysis we can identify the pattern and the factors affecting them and use them to predict the future of the phenomenon of values, which helps to develop a way of predicting the development of the economic development of sound
The research aims to select the best model to predict the number of infections with hepatitis Alvairose models using Box - Jenkins non-seasonal forecasting in the future.
Data were collected from the Ministry of Health / Department of Health Statistics for the period (from January 2009 until December 2013) was used statistical program MINITAB16 for the analysis of time series and through differentiation standards (standard biz BIC information, standard Waikiki AIC) shows that the best model for the number of injured Alvairose liver inflammation in Iraq is a model ARIMA (1,1,0).

This study seeks to highlights on the behavioral approach in organization theory as modern and effective entrance in constructing this theory and reflection extent on the behavior of both the product and the information user (accountant and financial information).
The study also focus on behavioral approach role in consolidating accounting concepts through making harmony between them so that the accountant can influence the user behavior with the concepts and principles of accounting in an effort to provide quality characteristic of accounting information produced by him in consistent with his behavior and information user and its impact on the decision making process by the latter.
The study ended with a set of conclusions, the most important is that the behavioral approach became necessary to search the values in order to in flouence the decision maker based on accounting information, and the accountants behavior has a role in controlling the provision of qualitative characteristics of accounting information, which is reflected on the decision-maker.

Accounting changes have taken place in either the local or international level has led to more disclosure from companies, and that many of the economic units in order to attract investors to negotiate on its shares price in the stock market require amendments with respect to the information disclosed, Thus, the objective of this research is to analyze whether companies were research sample disclose contingent assets and liabilities and provisions in their annual financial reports with what brought him International Accounting Standards. It has been used descriptive analysis of annual financial reports for a sample of (50) listed company on the Iraq Stock Exchange were identified companies that disclose contingent assets and liabilities and provisions their annual reports for fiscal years (2010-2013).
The Study concluded that the disclosure ratios of contingent assets and liabilities and provisions in the annual financial reports for the years (2010-2013) were respectively, (33.5%), (17.5%), (12.5%). Also, disclosure ratios of provisions in the balance sheet and notes for the years (2010-2013) were respectively (9%), (11%). And the disclosure ratios of assets in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (21.5%). As well as the disclosure ratios of contingent liabilities in the auditor's report and management report for the years (2010-2013) were respectively (27.5%), (4.5%).
which indicates that a large Proportion of research sample companies no obligating of accounting disclosure for contingent assets, liabilities and provisions in the annual financial reports. The Study Recommended the need for companies administrations commitment to the requirements of accounting rules and standards of recognition, measurement and accounting disclosure contingent assets, liabilities and provisions.

The control function of important functions in the system of government for several reasons , perhaps the most important of the magnitude of spending and spending in one of the tools adopted in the implementation of the control function.
Perhaps the most prominent stages of the development budget in terms of setup and use in the budget programs and performance , as specialized literature show its importance in strengthening financial and operationl control over the government transactions though its dependence on the formation of the programs you want governmant units the promote implementation and asset of performance standards that can be adopted on the subject of evaluating the performance of personnel and units in general package.
This study has reached a set of conclusions we will mention the most important:
That the style of the budget programs and performance is based reclassification of public expenditure so that matdzh units of government show business and matqon activities and though the indentification of costs and there by to reduce cost , as well as help to complete the process of effective control and pay attention to what has been accomplished .
The study has find the following :
1- Application programs need to adopt the budget programe and performance by the ministry of public and accounting service in the preparation of the state budget because they are based on scientific foundation and the process of the preparation of estimates which achieve the objectives of future programs and impose controls on government spending.
2- To achieve the first and the most important functions of the budget position which is planning and control must be converted from traditional programs to balance the budget and programe and performance where traditional budget.

The study aims to verify the independence of auditors working in companies and offices of the Iraqi audit, and measure the level of accounting conservatism in the financial statements of banks and insurance companies listed on the Iraq Stock Exchange, as well as a statement after the independence of the auditor on accounting conservatism in the financial statements of banks and insurance companies listed on the market Iraq Stock Exchange, as it has been measuring the independence of the auditor using the survey form was auditors working in the Iraqi audit firms were measured the level of accounting conservatism for companies sample using a form( Basu) was a statement after variables through the use of statistical models in a manner least squares model and linear regression as well as model test (Binomial) and after testing hypotheses The research found a set of conclusions, represented the existence of an acceptable level for some independence audit at the offices of companies and the Iraqi audit factors, and an acceptable level of conservatism accounting in accounting policies in the financial sector companies listed on the Iraq Stock Exchange, as well as and there is a significant correlation between some of the independence of the auditor and the accounting conservatism agents. Find and gave a number of recommendations, it represented the need to open a large audit firms, and the emphasis on legislative and regulatory bodies for the auditing profession in Iraq, including the Council on auditing profession companies and offices checking the existence of an acceptable level of accounting conservatism in the financial reports are audited