journal of Economics And Administrative Sciences

The cultural contrast is considered of the essential subjects in the field of administration of international businesses which have great and effective role for representation in one social system for the individuals have various belongings, and the nursing performance is considered an essential basic for health care, thus a discussion for two variables have done to formulate the intellectual frame for this research which are( the cultural contrast and the nursing performance). depended a questionnaire as a research tool by(90) he/ she nurses of the Iraqis and the arrivals( the Indian personnel) in Alsaddir general educational hospital. the important of the research lies in presenting intellectual deep rooting for the nature of the variables based on applicable potential via application theoretical concept in the practical field, and the research has highlighted that the nurses tended to the collective work, and they prefer sharing and solidarity in the nursing work performance, and the arrival nurses have very high skills exceeded the Iraqi nurses also distinguished from the Iraqi nurses in all cultural dimensions of the addressed subject, and the most prominent results that the researcher has realized, the existence of liaison correlation and the effect of cultural contrast in the effectiveness of the nursing performance.

methodology six sigma Help to reduce defects by solving problems effectively, and works Lean to reduce losses through the flow of the manufacturing process and when integrating these two methodologies (Lean and six sigma), the methodology of Lean six sigma will form the entrance to the organizers of the optimization process and increase the quality and reduce lead times and costs . by focusing on the needs of the customer. this process uses statistical tools and techniques to analyze and improve processes.
We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to determine the benefits realized from the product development, according to Lean Six Sigma. When used in new product development (development time and speed the arrival of the product for the market) and the diagnosis of positive or negative effects left by the integration methodology (Six Sigma) and (Lean) on new product development in at under which the. Search to find a set of conclusions, including that the use of the design cycle (DMADV) in product development gives wide area in front of existing development to regulate the process of development can be generated from the exploitation of information from every stage of the design cycle in the subsequent stages. It can also identify the factors most important and need to be addressed to overcome the causes of product failure

Strategic leadership is the main source to enable organizations of excellence in light of turbulent environment, it is also the capabilities of organizational renewal organization’s ability to anticipate changes that take place or possible occurrence.
As a result of the many changes that characterize the environment where they operate researched hospitals, many of them began looking for ways to help it achieve a lot of their own competitive advantages.
The subject of organizational renewal capabilities of subjects that are not obvious interest in the Arab environment in general and Iraq in particular, and longer. The problem of the research and field presence of deficiencies in the application of strategic concepts of leadership and interest in achieving renewal Organizational capabilities and its role in the omission of some of the hospitals in Baghdad. Based on this problem, and to clarify the relationship between the main and subsidiary research variables were formulated three hypotheses Head branched reported (10) sub-hypothesis.
It distributed to a sample of (86) employees of hospitals administrators and managers and directors of departments and of people and their assistants managers in three hospitals of Baghdad's hospitals are: "Imam Kadhim Hospital, Karkh Hospital, Adnan" statistical methods has produced a number of results Perhaps the most prominent of which there were no significant correlation between relationship Strategic leadership and organizational renewal capabilities, also it turned out that there is a significant effect between the strategic leadership capabilities and organizational renewal.
There are significant differences between the answers Strategic leadership and its dimensions (the development of human capital, and preservation of culture poignant, and emphasis on ethical practices) did not appear in the Dimensions (strategic direction, exploring competencies and maintain) in researched hospitals.
There are significant differences in the average answers organizational renewal capacities dimensions (strategic skills, use the time, driving behaviors, communication) did not appear in dimensions (orientation towards learning, knowledge management) in researched hospitals.
In the framework of the discussion of the results Search made a number of recommendations, including: the need to pay greater attention to the strategic leadership and considered the key to the evolution of researched hospitals and the development of administrative leadership to be responsive to the requirements of this leadership and provide dimensions where and to disseminate the concept of organizational renewal and considered the biggest challenge facing organizations today of different kinds

The research study about the empowerment as an independent variable, in which details include (training and improvement, incentives, information sharing, trust, and delegation), has also focused on the performance of the service organization as a dependent variable in all dimensions which include (improve work efficiency, building the core competencies, focus on the beneficiary of the service, increasing the feeling of satisfaction of the employees, and the organizational support commitment). The research has been based on the opinions of a chosen sample of 75 service officers of the Ministry of Interior who work at the General Directorate of Traffic. The research problem has been identified by the researcher through the field of commensalism with service officers at this directorate. The researcher found that the weak points in the performance of the General Directorate of Traffic came from the lack of knowledge of the empowerment and its relation to the directorate performance at the directorate administration. The research has tried to pursue the following goals: describe the dimensions of administration empowerment and the performance of the service organization as well as the contribution of the empowerment factors in the improvement of the service organization performance, and test the correlation between them in the directorate.The research has used the Descriptive Analytical Approach in order to achieve the goals above. In the practical part of the research survey, interviews and field commensalism has been conducted by the researcher while in the theoretical part previous studies and researches has been used as well as the Statistical Package for the Social Science program (SPSS) to test the correlation between the different research variables.The research found out from the test and analysis of the assumptions on which the study is based, show that The General Directorate of Traffic performance could improve significantly if it follows the recommendation that is suggested in this research

The investor needs to a clear strategy for the purpose of access to the financial market, that is, has a plan to increase The share of the profits thinking entrepreneur and new, and highlights the importance of this in that it sets for the investor when it goes to the market, and when it comes out of it, and at what price to buy or sell the stock, and what is the the amount of money it starts. Fortunately, he does not need to invent his own investment strategy, because over the years the development of effective methods of buying and selling, and once you understand how to work these methods investor can choose the most appropriate methods and adapted image that fit his style investment .
Here we note that the presence of a specific investment strategy exempt investors from sudden losses like any field of life, which is no doubt that the strategies adopted by the investor will affect the choice of type of securities that it intends to invest in it, leading to investors' preferences varied and thus contrast the behavior of investors and the desired goal of investment .
Therefore , the goal of current research is to review a variety of investment strategies that guarantee for the investor the right investment decision when the financial market being efficient or inefficient. In the event that the financial market prefers to efficiently build investor's portfolio in light of considerations relating to diversification, risk , tax and liquidity and the timing of the investment, but if the financial market is efficient in front of the investor to follow a set of strategies based on several methods to evaluate securities .

In its theoretical farm, the research adobet the subject of human resource management strategies and the cognitive skills. It comes as result of the rapid development which considers it human resource. as main axis in organization , the research in includes ,connective analysis , between human resource management strategies and cognitive skills which is considers one of the new concept that should be studied widly so that the organization can be able recognize it as concept and type and its importance for people in the organization.The study method was descriptive and analytics , it identified collation of hypothesis which were by statist tools , mean, standard deviation ,correlation coefficient Group of (78)questionnaires from ministry of science and technology were interviewed as a simple for limited employees came to a results that the total of human resource management strategies contributed in effecting cognitive skills moreover , the study offered sum suggestions which could be useful for the ministry of science and technology

The business environment witnessing multiple, rapid changes, and organizations work to find techniques , technology and adoption of concepts which enable it to keep pace with these changes and maintain its survival and growth and continuity, One of these concepts Is Project Management.
The research aim to To ensure the projects management success are supposed to identify the factors by teste research variables contribute to it , The Learning Organization Characteristics in the Success Of The Project Management at the State Commission For Road and Bridge . In a community the size of (150) individual and total sample size (43) individual. Proceeding from the problem that has been reflected a number of questions that tries to find the answer ,Premise was planned for the development of research and the formulation of hypotheses and effect link It is the most important of the main hypothesis of the link between learning organization characteristics and the success of Project Management The main effect hypothesis, which states that there is the influence of the characteristics of the learning organization in the success of the project management. For the purpose of obtaining the results of answers researched analysis of the sample, Been using a set of appropriate statistical methods to the nature of the research and its variables, including the percentage table duplicates and the arithmetic mean, standard deviation and Pearson correlation coefficient and simple linear regression.
In the light of the results of the answers to the research sample analysis was reached a set of conclusions and the most important of a correlation and effect relationship of significance for most of the organization properties in the success of the project management and accordingly, the most important recommendations is the need to direct the largest of the characteristics of learning organization to influence the success of the project management attention.

health organizations are trying to introduce services of high quality and efficiency which requires applying some standards of nursing career to improve nursing service quality in the hospital, which provides an essential data base key to diagnosis the negative and positive part in nursing services to guarantee the quality of services presented . The aim of this study is to evaluated the quality of nursing service through stating the indicators of nursing career standards by comparing the reality of the a hospital with what should standards . In addition , adapting nursing career standards with what is suitable for hospital environment.
The study has acquired its importance because it handles the reality of daily work of introducing nursing services in the hospital in the light of existing standards, and it provides a data base useful for hospital daily work to facilitate the process of evaluating the services continuously.
The statistical methods used in this study are (the percentage, mean, standard deviation ,weighted average.. etc.). through them, the reality of nursing service in the hospital is diagnosed reaching to number of conclusions, the most important of them are , achieving the service quality that all organizations are trying to; today, The study has reached into a number of recommendations, the most important of them are, to cooperate coordinate with the top authorities as Ministry of Health, the necessity of dependence quality standards for nursing service to match with nursing developments ; and to develop the organizational structure of nursing by adding a quality management department ; forming of a committee for accreditation and quality to enhance nursing field, and evaluating how nursing correspond with the world standard

This research aims to the relationship and the effect of concurrent engineering dimensions analyze (product design, process design, and supply chain design) on the dimensions of strategic performance (efficiency, and effectiveness) The research was conducted in public Zora Electrical Industries Company, on a sample of departments and officials, engineers, managers and people in the company amounted to (45) . A questionnaire was used for the purpose of data collection which has been adopted, with the use of statistical methods via computerized system (spss) for processing data , identifying them and testing the research hypotheses. The research found a set of conclusions which are the interest of the company researched in application of the methodology (IT) concurrent engineering, which promotes improved strategic performance, and the need to achieve high levels of flexibility in manufacturing its products in order to increase its ability for meeting the demands of customers and to ensure the production process requirements and all of the possible changes to occur in the future. The most important recommendations reached by the research is the need to manage the company to be focused on the operations of modernization and development of machinery and equipment in order to be adapted to produce the required products and make improvements on an ongoing basis to achieve high levels of flexibility, and the need to involve the customer in the improvement and development of product and process design starting from the initiation to work and ending after sales service and to meet the expectations satisfaction and beneficiaries.

This research aims to analyze the reality of the production process in an assembly line Cars (RUNNA) in the public company for the automotive industry / Alexandria through the use of some Lean production tools, and data were collected through permanence in the company to identify the problems of the line in order to find appropriate to adopt some Lean production tools solutions, and results showed the presence of Lead time in some stations, which is reflected on the customer's waiting time to get the car, as well as some of the problems existing in the car produced such as high temperature of the car, as the company does not take into account customer preferences, as it wants most of the customers to get the yellow color it represents car production and be Changer speed of the type automatic, research found to several conclusions, most notably the weakness of the company's interest in the Department of research and development within the company and not paying customer complaints appropriate priority in processing and attention, research found a number of recommendations the most important of the need to build an information system to identify areas of product development, taking into account the complaints and suggestions of customers and delivery to the R & D department for use in the product as well as the adoption of Lean production tools such as value stream map for use in the development of car production development

The study aims to find out the impact of expectations and perceptions in determining the position of the customer service quality received by him. Represent the expectations and perceptions customer’s key of service quality determinants. The customer's requirements and needs main pivot, who must be built all events and activities and efforts of service organizations, including the hotel and organizations that operate in an environment known as highly competitive , intensification and complexity of the conditions set by the customer and increasing day after day. The study sample of three Luxury hotels in Kurdistan region of Iraq a model. The use of service quality model and style factor analysis to obtain statistical results which showed that the expectations and perceptions customers of service quality dimensions (Tangibility, reliability, responsiveness, assurance, empathy) may have influenced the level of service quality received by customers surveyed hotels. While the results of the matrix factor analysis of the five criteria shown in customer expectations for service quality that the standard (responsiveness) was the first factor contribution rate (0.724), followed by tangibility, reliability and empathy standards and finally the standard (assurance) at the lowest contribution rate (0.024). The factor analysis of standards perceptions customers for services received showed that (reliability) was the first factor, followed by empathy, responsiveness and tangibility and the lowest percentage contribution to the standard (assurance) also.
Finally the service quality equation and a positive gap between expectations and perceptions customers in the dimensions of reliability, empathy and assurance. The quality while negative between expectations and perceptions customers appeared in dimensions (tangibility, responsiveness).

The organizational change management, follows the approach to the transfer or transmission of the individual, or team, or the organization of the current case to the case of a future planned. It is an organizational process aimed at helping stakeholders to accept and then the changes in their business environment. And job satisfaction can be defined as the individual's sense of happiness and satisfaction during the performance of his work and achieved compatibility between what the individual expects from his work and how much it actually gets in this work, and job satisfaction is to pay the individual components of the work and production. Through the concepts above chose researcher on the title search goal of: "The impact organizational change management in job satisfaction among employees in orginization", in order to stand at the level of the relationship and the type of influence and power between the two variables mentioned, through test hypotheses two main which were submitted in the research methodology. Were distributed to identify search sample consisted of thirty (30) members of the individuals working in the Baghdad plant (tents)/ Baghdad- Waziriyah, in order to obtain the necessary data that was used later in the process of statistical analysis, where the research found the most important conclusion represented by the presence of a high level of correlation between the organizational change management and variables on the one hand, and job satisfaction among employees and variables on the other hand, as well as check the level of impact is acceptable between the organizational change management and variables of party, in job satisfaction among employees and variables at the opposite end, and this is what indicated by the results of the statistical analysis as for the most important research came out of recommendations represent intensify and encourage "interest organizational change management mechanisms followed in Baghdad plant (tents)/ Baghdad- Waziriyah, because of its positive effects on job satisfaction among employees".

The aims of the research is to know the role of strategic to manage the human resources in enhancement the process of knowledge management in the Ministry of Transportation , In addition to the effects occurred on outcomes for both the managers and practitioners .
For the purpose of achieving the objectives of the research , the researchers designed a questionnaire that included (40 Points for collecting the primary data from the sample of the research which contained (51) indiviluals. In light of that, the data was to collect and analyzed and hypotheses were tested by using the (SPSS) Program, and a number of statistical techniques was used to attain the goal of the research such as the means , Statistical Methods such as averages , standard deviations, and Spearman correlation coefficient .
After the process of analysing the data and testing the hypotheses of the research , the research reaehed a number of Finings which was the most importatnt one referzed to the level of strategies to manage the human resources of the managers of the ministry under consideration which was above the average and to strong import of the strategy for training and developing the processes of knowledge management and less import on the compensation strategy .
The research reaehed a number of conclusions which was the most importatnt of them The nature of the job in the Ministry of Transportation depends upon the necessity of the need For human resource management strategies for the ministry under consideration which appear , the existence of a a significant correlation appeared strong relatively among all strategies of managing the human resources and the job researched ministry , and this clarify the sighificant role that is practiced lay by human resources management and its strategies in enhancy and supporting the knowledge management. The research recommended for the necessity of claving a strategy and plan specialized in compensations and commit to it ,which this strategy must enjoy the flexibility and long-term , concentration with regevd to the issue of the diversity of the experties , skills , and abilities necessary that this strategy should hormanize with the strategy of the organization

the reality of small and medium enterprises analysis reflects weaknesses plaguing these enterprises and strengths that are characterized by, and thus the formulation of appropriate solutions to the obstacles faced by these enterprises to enhance its contribution to the achievement of economic and social development. Iraqi small and medium enterprises suffer from several obstacles stand in front of development and support their competitiveness, the finance one of the main obstacles which impede growth and development of these enterprises, noting the banking system in Iraq reluctance to lend to small and medium-sized enterprises, as a result of the high cost of lending these enterprises compared to large projects, as well as the inability of these enterprises provide sufficient guarantees required by banks, in addition to lack of information on these enterprises, prompting banks consider this risky high projects, and this is why necessarily to adopt mechanisms and programs that will reduce the obstacles facing the financing of these enterprises and holds the linkage task between enterprises on the one hand The banks on the other hand, and thus contributing to improve the chances of these enterprises is to obtain appropriate financing. Through this need arose after the year 2003 private financing institutions that focus on supporting small and medium enterprises to exceed the limitations and obstacles imposed by the banking funders that. Where the CBI initiated in cooperation with the US Agency for International Development, introduced the idea of small and medium-Iraqi private banks enterprise finance, has crystallized the idea Created two companies (the Iraqi Company for Bank Guarantees, the Iraqi Company for Financing SMEs).

Interested in this research shed light on the reality of foreign trade to Iraq Who suffers from a marked deterioration due to poor economic diversification of the country And increase the degree of economic exposure , Which creates a state of extreme caution towards the question of accession to the (WTO) , As controls Iraq\\'s foreign trade commodity , a president of one oil As well as the contribution of this item , and by a large formation in GDP , And that such a large and dangerous decline in the degree of economic diversification will create negative effects On overall economic activity components , As the scarcity of commodity products will inevitably lead To weakness in the domestic market\\'s ability to meet the domestic demand , Which will open the door to imports of goods to invade this market , Supported in financing the movement of such imports Are being provided by oil exports of financial revenues As a result of that process will be generated negative impact on the trade balance of the country And the value of local currency As well as direct effects on cash reserves of hard currency held by Country , These structural imbalances in Iraq\\'s foreign trade requires On the Iraqi economy and the current wait own reality on the subject of accession to the World Organization , Because joining lead to damage in the economic activity in the physical potential Because of the lack of a local product , whether industrial or agricultural competitor for foreign products , Which will lead to a lack of hope in the revival of the domestic industry and the advancement of the agricultural sector , The potential industrial and agricultural sector is not commensurate with their counterparts in the economies of the countries Members of the acceding which will not qualify for entry in the successful competition with the products of these countries , And also lead to join the organization continued exposure economy with a high degree on the outside and a lot of other negatives and the damage that will cause the Iraqi economy

The research entitled "The political changes and economic developments in contemporary Turkish Backgrounds, manifestations and future possibilities" consists of the introduction, four sections and conclusions. The background details, its developments, and the transformation in the economic sector in Turkey were reviewed. The first section concentrated on the brief introduction about the political developments which happened since the independence of Turkey at 1923 with the highlight on the years after the receipt of the Freedom and Justice Party (Ak PARTi) the Turkish Government rule. The second section demonstrated the reality of Turkish economy before 2002, while the third section devoted to the development of economic transformations in Turkey after 2002.The fourth section demonstrated the future possibilities. Finally, the closers, which included the conclusions that will serve the future economical and political applications in Turkey.

Most countries in the world particularly developing countries, including Iraq, facing extremely dangerous problem with social and political dimensions, which is the emergence of the food crisis problem ,the decrease in domestic food production in Iraq isn't meet the needs of its population food, due to the fact that the agricultural sector suffers from multiple natural ,economic and human problems .It is still below the level required to meet the needs of the population of food ,since food at the forefront of priorities needed by the human . This represents indispensable basic necessity , so the responsibility of its availability permanently in appropriate quantity and type should be done by the state and its related institutions because it is a human right ,for this the presence of food crisis in Iraq and their increase is a big dilemma should be addressed through the availability of the necessary quantities of food for the local population and improve the quality of food affordable that they have. But we find that the state instead of take strategic solutions to face the crisis worked to increase agricultural production tended to containment of crisis by imports from abroad, this is what will put the state in large risks that are difficult to face in the future ,and due to the importance of that issue, the study reveal the reality of the food crisis in Iraq, and the reasons leading to it, so that to find ways to address them.

Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation () as well as four modalities parameter to estimate (μ) consistently (σ2), it was estimated average completion time for each of the () and (μ), and is considered each random variable has the distribution of initial potential is a function of the average number of sergeants (C), was a comparison between these modalities advantage in the practical side through simulation method using the Monte Carlo method ( Monte Carlo), and a number of users is important statistical measure of the experiences of the average error boxes (MSE) (Mean Square Error), it was in general to reach a good estimate (which has the lowest value of the average error boxes (MSE)) for each type of the three outputs regulatory and the level of all sizes samples (departments subject to regulatory scrutiny PET), and this is the estimated average is the optimum time for the completion of each type of audit reports and the corresponding optimal number of sergeants to accomplish this report.
The second axis of research is planning to set a timetable for the completion of outputs control for the year 2009, as the table's goal is planning the completion of types of audit reports to chapters of the annual plan, and access to the optimum number for the completion of each type of reports as well as the regulatory power optimum (h / Sergeant) in order to be deviation ratios for the completion of the regulatory reporting less as possible by using linear programming, and after the implementation of the models on the program (TORA2006) reached an optimum number to complete the audit reports of various kinds, and each department of supervisory departments, according to the available resources as well as potential regulatory optimum (h / Sergeant) per season .
Finally, the third axis, which included the proposal forms to improve the audit work, the first was (AWP circuits regulatory form for the period from 1/1/2009 until 31/12/2009), and the second (plan and follow up the inputs and outputs of the completion of audit work on the regulatory departments and bodies of the level of form ), which serves as compensation for five types of questionnaires prepared by the Department of Planning and Follow-up in the Office of Financial Supervision

Researchers have great interest in studying the black box models this thesis has been focused in the study one of the black box models , a ARMAX model which is one of the important models and can be accessed through a number of special cases which models (AR , MA , ARMA, ARX) , which combines method of the time series that depend on historical data and and regression method as explanatory variables addition to that past errors , ARMAX model importance has appeared in many areas of application that direct contact with our daily lives , it consists of constructing ARMAX model several traditional stages of the process , a identification As it was used Final prediction error (FPE) , Akaiki Information Criterion (AIC) and estimate As it was used Recursive least square with Forgetting Factor (RLS – F) and Recursive pseudolinear regression method (RPLR) which come in the first place and (RLS – F) which come in the second place and finally come prediction for (30) value of the daily maximum temperature depending on the daily wind speed

Semi-parametric models analysis is one of the most interesting subjects in recent studies due to give an efficient model estimation. The problem when the response variable has one of two values either 0 ( no response) or one – with response which is called the logistic regression model.
We compare two methods Bayesian and . Then the results were compared using MSe criteria.
A simulation had been used to study the empirical behavior for the Logistic model , with different sample sizes and variances. The results using represent that the Bayesian method is better than the at small samples sizes.

The study seeks to use one of the techniques (Data mining) a (Logic regression) on the inherited risk through the use of style financial ratios technical analysis and then apply for financial fraud indicators,Since higher scandals exposed companies and the failure of the audit process has shocked the community and affected the integrity of the auditor and the reason is financial fraud practiced by the companies and not to the discovery of the fraud by the auditor, and this fraud involves intentional act aimed to achieve personal and harm the interests of to others, and doing (administration, staff) we can say that all frauds carried out through the presence of the motives and factors that help the fraudster to commit and these factors are (the opportunity, motivation, justification, ability) and often scammers with experience in concealing the fraud and the reason for this is weak internal control economic system of the unit, and that the process of detection of financial fraud is done through the availability of indications that.
The research has come to the most important conclusions:
1- The process of identifying and evaluating audit is important for the auditor's risk when planning the audit process or when determining what audit procedures for these risks is important and essential role in the process of making mistakes and fraud.
2- Although the fraudulent can concealing fraud, but he could be detected through the use of a set of techniques that can provide indications about the whereabouts.
The most important recommendations:
1- The need to develop and train Audit stuff and to introduce definition fraud, causes, forms in order to put the investigation of fraud strategy.
2- The researchers recommend examining the causes of financial fraud in the case discovered in its various forms is possible to lead the auditor to determine the features of the person who carried out the fraud.
The researchers recommend using one of the techniques (Data Mining), a Logic Regression for test and Analyes financial ratios for the inherited risk that OBTAINED from banks' financial statements to determine the financial fraud within the existing indicators variables such ratios.

This research aims to study the reflection of accounting for contingent assets and liabilities and provisions on Faithful Representation characteristic of accounting information, To achieve this goal has been questionnaire design has been distributed to research sample, which consists of (50) listed company on the Iraq Stock Exchange and from all different sectors.
The research concluded that the measurement and disclosure of contingent assets, liabilities and provisions to achieve Faithful Representation characteristic of Accounting information and sub-characteristics relevant, as it ranged arithmetic mean of the results of testing president hypotheses and its subsidiaries between (19-20) is larger than the arithmetic mean premise of (15). The research recommended to the need for measurement and disclosure for contingent Assets and liabilities and provisions to different groups of users of financial information because of their impact on the credibility of that information, and thus influence the making economic decisions, Moreover need to Punish Companies Administrations That do not disclosure them for the Responsible Authorities

At the beginning of the nineties increased responsibility of the auditor to the community as the demand for auditing the environmental performance for the economic units in addition to audit the financial performance. With the aim of preserving the environment and reducing the damagse as aresult of the negative effects of the activities of these units.
The researh deal with two sides the first one identifies the theoretical framework of the concept of environmental audits, requirements, methods, types of procedures, and duties of the auditor in conducting environmental audits. It also deals with the concept of the environmental report and the elements that should be included in the report itself, as well as the role of local and international organizations in practicing the environmental auditing.
The second side has tested the research hypotheses by preparing a questionnair distributed to a sample of the study community ,which included auditing offices . The questionnaire contains two sides, the first one is to test the reality of the application of auditing offices for the concept of environmental audits, extent of their commitment to environmental audit procedure recently .The second to test the commitment of the auditing offices in Iraq to the environmental audit procedures to protect the environmental in the future. It includes three axis (environmental compliance test,the test of laboratory technical testing, financial and environmental analysis). The results were analyzed using the( SPSS ) statistical program, the study concluded that the auditing offices in Iraq does not currently commit to the environmental audit procedures. It also concluded that the commitment of auditing offices to the environmental procedures in Iraq in the future will contribute in protecting environment. Also The study also recommended the need for state intervention to issue laws and regulations relating environmental audit, and to put bases for granting Iraq Vocational certification that enable the auditor to conduct environmental audit profession

Abstract
This Paper deals with comparing maximum likelihood estimator , and the second one is proposed Bayes estimator under General Entropy loss Function using Prior ,while the third estimator is also Bayes under quadratic loss Function and using proposed prior , After estimator ,we also estimate Reliability Function R and considering the shape parameter ???? is Known constant .The Comparison is done using Simulation procedure taking different values of ???? and of n, the results are compared using Statistical Measure Mean Square error MSE. All the result is explained in tables.