journal of Economics And Administrative Sciences

Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in the selection of audit strategy or not implemented properly, may lead to difficulty in discovering material misrepresentations in financial statements
Analytical research on a sample of the auditors and the external audit offices in Baghdad
The objectives of planning the audit process in determining the overall strategy of the audit, and the order can be completed successfully and in a timely manner, should the auditor during the planning stage of the audit process _ generally _ determine the nature, timing and extent of the adequacy of tests of the audit, as well as the number and skill of personnel required to perform these tests, and of course will vary this layout depending on the degree of complexity of the task to be performed as well as the experience of the auditor and his knowledge of the affairs of the client and the circumstances, and during this period should be to collect checker necessary information on the nature of the client's activities and policies of the accounting and internal control systems in place, and it has the structure or internal reporting system, should be identified potential problems and diagnosis, including elements of the financial statements which are likely to be adjusted and settled.
The research aims to introduce the concept of strategies, auditing and knowledge of their types and conditions of application of each of them and at fastening on businessess risks strategy therefore know how to apply and motivated adopted and methods, and the most prominent factoring, by observers Financial Inspection Office and the offices of the external audit, as well as the statement of the concept of the quality of the audit, and the characteristics and dimensions, and the factors affecting it, and the impact of the use of businesses risks strategy for checking the quality of the audit.

Agricultural Bank is an important source of funding Specialist His role in lending to farmers, it imposes a great job in providing the necessary head for any developmental process in the agricultural sector money. The ACB of ancient Iraqi banks, and that because of its importance to the advancement of the national economy and contribute to the development and regulation of the economic sector through the support and the assignment of the Iraqi agricultural sector in various agricultural activities because it is responsible
for the process of granting agricultural loans to farmers bank.
The aim of the internal control in the agricultural banks to examine and evaluate the lending policy and politics realizable performance through the use of some of the criteria and indicators that will give a clear concept about the level of performance reached by the bank. The study and evaluation of internal control system in the ACB on a great deal of importance given to the role of the bank in providing services to farmers, which requires subjecting
these activities in the bank's internal control system.
The research aims to release the importance of internal control and evaluation in the ACB, and evaluate the necessary control over the loans and the efficiency of the recall procedures and the use of resources in agricultural activities. The research has come to the existence of shortcomings in the procedures for granting loans as well as the lack of follow-up for these loans, which means the weakness of private loans and internal control procedures,
which entail a review of some of the internal control procedures.

This paper addresses the factors responsible for changes in crude oil prices, in real market and financial sector. In order to prepare the analytical background for further investigation, it highlights the patterns of correlations of the real oil price and the most related prices of assets, exchange rate and government bond yield. The paper reviews the statistical behavior of oil price, quantities and the global macroeconomic environment. Topics discussed include the theory of differential rent and scarcity effect ,the role of future market and speculation, strategies of energy of the major economies to investigate the prospects of oil market and the potential demand for OPEC's oil. The paper explores the interrelationship between spot and future prices using daily data , explanatory power of real effective exchange rate in addition to conventional demand and supply functions. Although, The paper finds regularities consistent with the predictions of economic theory, it concludes that the changes in real price of oil have historically tended to be difficult to predict. Further research works are recommended particularly in the areas of storage arbitrage and financial future contracts.

Sovereign wealth funds have attracted the attention of the governments of the oil and non-oil countries alike, with a variation of the size of those funds to those states, based on the size of the financial surpluses resulting from Alriadat oil or foreign reserves, or state revenues for other sovereign assets. Raj use these funds remarkably during the financial crises the world has seen, including the crisis of 2008-2007., And Iraq is a oil-producing countries, which has the third largest reserves of crude oil (Crude Oil) at the level of the Arab world and of 140 300)) million barrels after Saudi Saudi Arabia and the Islamic Republic of Iran, and the fourth reserves of crude oil in the world after issued Venezuela to the reserve (OBEC, 2013:21) as well as the size of the reserves of natural gas (Natural Gas) and deep (3,158) billion gallons, enriched by Iraq of the importance of this resource strategic, but unlike the oil-producing countries, Iraq was based on oil revenues in the dam operating expenses, and neglected the rest of the economic sectors. Which led to be among the consuming nations and not producing. Than heavier the general budget, and to make matters worse, is the international claims of Iraq and committed by Iraq before 2003, any of the former regime, governed by international law, which separated the heavily indebted, have created justifications to lay hands on oil revenues by the coalition Provisional Authority and in accordance with UN Security Council resolutions related thereto, and that on the track was set up the Development Fund for Iraq, adopting a fund for the deposit of all revenues from oil sales in the international market for the purposes of restructuring the Iraqi economy and contribute to the economic and social development and bridging the humanitarian needs for the Iraqi people, and the payment of international claims, which set up because of the wrong policies it is the purpose of showing off the power at the expense of the interests of the country and then was McCann!

The mine object for this research is determine the nature of the relation and effect between Human resources management strategic to less the work stress , Human resources management strategic represent a set of procedures and practices to manage the human resources at the organization. the stress of work effect on the performance of the human resources , al rasheed bank select to applied the qustioneer on the 32 person the work on the sebaa branch , using the qustioneer as a tool to collect data that is design according some of the standards and make the validity and stability. to analyses this data by using spss for computation " percentage , mean , standard , deriation , coefficient sperman , the simple inear regression". the resulte refer to the significant relationship between the Human resources management strategic and the decreasing the stress of work. the researcher recomendate this organization th in crease intrest on the Human resources management strategic and its tools.

Formed leadership skills and organizational trust Based on intellectual that underpinned the current research, as represented leadership skills variable interpretative represented in organizational trust-response variable.
The research aims to test the relationship and the impact of leadership skills dimensions in organizational trust dimensions for the purpose of achieving its objectives were formulated hypotheses main relate to test the effect and the relationship between the variables of research for the purpose of testing those hypotheses applied research on a sample of heads of departments and officials of the people at the center of the Ministry of Higher Education and Scientific Research, where the sample was composed (90) is responsible (Director of the Department, and an official Division) depending on the resolution as an essential tool for the collection of data and information and in order to test hypotheses and search scheme has been adopted descriptive analytical method in addition to the use of statistical analysis program ((Spss to get to the results.
Based on the description of the research variables, diagnosis and testing of hypotheses and search scheme has come to a set of conclusions, including:
• There is a significant correlation between the variables in terms of leadership skills and confidence in the regulatory Bmngarath ministry researched
• The existence of a significant effect relationship of leadership skills in terms of the variables in terms of organizational trust variables in the ministry researched
Based on the findings of the research findings has developed a set of recommendations, the most important was the need to invest and effect correlation between the research variables in the ministry researched in the future plans of the Ministry for the benefit of its data to improve performance and enhance confidence in the various organizational levels.

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So, the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs in the laws and regulations and un-following the criterions of professional conduct by accountants adopted by these units, so to achieve the research objectives, the Researcher has adopted the Inductive approach in view the topic, which was adopted on an extrapolation of the previous experiments and research in the accounting literature review. A questionnaire has been applicated and distributed to a sample of accountants and professionals working in the economic units that represent the research sample with total form of (75) persons ,
the most important results reached by this paper that the existing gaps in the Unified Accounting System led to influence the objectivity and credibility of the accounting information contained in the financial statements of economic units in the research sample. As well as the uniform accounting system in its current form does not respond to the needs of the accounting information users, so it requires modifications to ensure consistency with the changes in the business environment of the fact that the use of the principle of historical cost inappropriate manner that reflects the appropriate financial statements and presentation of accounting information to suit all the needs of its users, and no longer provides sufficient information on the business results in economic units of the research sample, it did not take into account changes in the needs of accounting information users, in addition to not taken into account the social and environmental performance of the unit and economic research found that if you do not include corporate law amendments dealing all developments that occur in the contemporary business environment and what should be on the boards of directors have to deal with these variables, led to the effect found in how their duties and functions of the public body.

Focused research aims to provide a framework cognitive analytical nature of real estate investments and how they evaluated in the light of the assessment tools of modern theory of real options, and the possibility to rely on that theory in the detection of the true value of projects, real estate investments that would maximize the value of the investment decision taken, and the analysis of those projects that arise in the real estate markets and environments is the organization, which she was to make sure cases and high-risk, compared with entrances techniques, discounted cash flow (net present value). Based on the assumption lies in the possibility of the application of the implications of the theory of real options in evaluating real estate investments as input a complement to the entrance of the net present value, which would add value to these investments. Iraq and the fact that the real estate market is one of the markets with high dynamic, research has dealt him a sample assessment of real estate investment project being built in Iraq among several real estate investment projects are being built in Iraq represented a draft mall (Mall of Baghdad) to be applied in the analysis scope. The solution to the problem of search of the gap between the use of theoretical and practical implications of the theory of real options in the evaluation of projects, real estate investments, to reduce the risk and uncertain situations faced by investors as a result of investment in the real estate sector.
Concluded the research that employ the theory of real options in evaluating the decision to project real estate investment, working to harness the resources of investment projects, not only to achieve a net present value is positive, but also help to generate multiple options and integrated future exceed the value of the net present value achieved, and that back at the end of ultimately to the creation of value-added withdraw to maximize the total value of the project. Find the need and recommended the adoption of the theory of real options is complementary input when evaluating projects, real estate investments, which are surrounded by cases of uncertain

The aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for data collection as well as the interviews and some of the data on sample activities , The research has come to the most important results that is the presence of a high level of academic driving practices in surveyed Iraqi universities with the superiority of university technology followed by the University of Baghdad and came Al Mustansiriya University was the last, the results also showed a high level of human capital activation(investments and developments) at the University of Technology, and the level of about center at the Universities of Baghdad and Al-Mustansiriya, the most prominent results of the tests was the existence of an extrusive correlation and the positive impact of the of academic leadership practices in activation of human capital (investments and developments) in Iraqi universities

The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.
The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is the most important indicators safety work of the banking system, low non-performing bank loans size what we deal with in this research
It sheds light on the concept of non-performing loans of various aspects of economic, administrative and legal and the reasons for this problem and its dimensions and implications and methods of treatment depending troubled banking system for the Iraq beyond 2003 as a model for problem loans, their causes and effects and proposed actions for treatment.
Finally, it must be noted that the global economic crisis, including the recent financial crisis in 2008 has shown the importance and need for the safety of the banking system work and the confidence of people.

The research aims to shed light on the extent to which the practices of performance management in achieving organizational excellence in one of the formations and the Ministry of Finance (GCT). The importance of the selection of these organizations is that they occupies a large and exceptional importance in the national economy through income redistribution add it to cover a large part of the state budget revenues, these organizations possess functionally diverse cadre of them pregnant initial certification and other senior and he fairly stable To meet this target, and on the basis of the data search exploratory researcher built model hypothesis for the search included variable impressionist and Responder, depending on the kinetic model formulated hypotheses, and to test the validity of hypotheses and collect information from the research sample (79) members of the branch managers and their assistants and directors of individuals with decision-makers, Use the questionnaire as a tool in the search for the head of the collection of data and information as well as personal interviews, also used a variety of statistical tools for data analysis and processing of information and the adoption of statistical programs such as ready (SPSS). The importance of this research lies in that they are trying to come out Btaesel intellectual nature of the research variables based on the actual practice of the organization examined, and the extent of its ability to reach organizational excellence. In light of the results of research and analysis has been to reach a set of conclusions was among them there is a correlation relationship between dimensions of performance management (performance planning, performance assessment, performance improvement, feedback), which confirms the cohesion of these dimensions with each other, as well as having ties correlation also between the dimensions of organizational excellence (excellence leadership, characterized by subordinates, and marked a strategic, characteristic of organizational culture) with each other, which confirms the homogeneity of these dimensions,
1-The existence of a significant effect of the practices of performance management in organizational excellence in the research sample. The research found also to a number of recommendations and suggestions, as well as to encourage graduate students and
2- researchers to conduct more studies and applied research in this area
The research found also to a number of recommendations and suggestions, as well as to encourage graduate students and researchers to conduct more studies and applied research in this are.

The six Arab Gulf states (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, UAE) play a vital role, especially with its geographical location and natural resources (oil and gas) as well as other cultural and civilizational elements, in achieving global economic balance and more specifically global energy security, naturally because of these countries have a comparative advantage in the field of fossil energy (oil and gas), thus this sector becomes more attractive for local and international investments alike. Being the energy sector a leader sector in the economic development process, and the basic factor to achieve savings and financial surpluses in these countries for several decades .
Foreign direct investment has become principal reason to achieve growth and develop the ability for competiveness of many countries, even those possess mineral and natural resources, and achieving financial abundance and surpluses in public finances including the six Gulf Cooperation Countries (GCC), which began encouraging foreign investment and attempts for serious reforms in the economic, legal and administrative systems to improve the investment environment in the world as a whole, and managed some of these countries to find sectors attract foreign investment as a sector petrochemicals, construction, and the establishment of free zones to attract investment to these areas.
This research focuses on international variables can play an influential role in increasing investment flows or reduce them, and these variables are different in origin and influence and try to focus in this paper on the effects of these variables and the strength of interdependence with the internal environment in those countries.

When scheduling rules become incapable to tackle the presence of a variety of unexpected disruptions frequently occurred in manufacturing systems, it is necessary to develop a reactive schedule which can absorb the effects of such disruptions. Such responding requires efficient strategies, policies, and methods to controlling production & maintaining high shop performance. This can be achieved through rescheduling task which defined as an essential operating function to efficiently tackle and response to uncertainties and unexpected events. The framework proposed in this study consists of rescheduling approaches, strategies, policies, and techniques, which represents a guideline for most manufacturing companies operating in such dynamic changing environments, facing a wide variety of unexpected events and disruptions.
Rescheduling strategies are dynamic scheduling & predictive\reactive scheduling. In practice, rescheduling done either periodically or occasionally, and in some cases it done in a hybrid manner as policies to plan activities for next time periods and at the same time to response to significant disruption. Some rescheduling methods used to create robust schedules by regenerating or updating schedules. These methods are: Time Shift Rescheduling, Partial Rescheduling, and Total Rescheduling.

Organizations need today to move towards strategic innovation, which means the analysis of positions, especially the challenges faced by the change in the external environment, which makes it imperative for the organization that you reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures. Now this research dilemma intellectual two-dimensional, yet my account in not Take writings and researchers effect strategic innovation in re-engineering business processes, according to science and to inform the researcher, and after the application represented in the non-application of such research in the General Company for Post & Telecommunications object in Abu Nawas nearby hotel Baghdad. Current research seeks to link the strategic innovation and re-engineering business processes and what it achieves some added in the library of the Iraqi.
Has adopted the style questionnaire as the main tool for data collection and information on variables search of an intentional sample, which amounted to (30) individuals internalized managers in the levels of middle and senior management as well as their assistants and consultants, who are practitioners to work strategically, for the purpose of analyzing responses and test research hypotheses used researchers a number of statistical methods including the percentage and the mean, standard deviation, and Spearman correlation coefficients and experiential (F, T) and simple linear regression. In light of the results obtained by the study findings to a group of the most important conclusions of the show and most of these competencies are aligned with the requirements of the work, which suggests an increase in the efficiency of the company's exploitation of its resources, and expertise paired with efficiency to achieve excellence and exclusivity cases that seek it.

One of the important things provided by fuzzy model is to identify the membership functions. In the fuzzy reliability applications with failure functions of the kind who cares that deals with positive variables .There are many types of membership functions studied by many researchers, including triangular membership function, trapezoidal membership function and bell-shaped membership function. In I research we used beta function. Based on this paper study classical method to obtain estimation fuzzy reliability function for both series and parallel systems.

The critical success factors of the means of the most modern in determining the main directions for organizations to achieve competitive advantage. and can be a critical success factors in organizations that overlap in the functional areas of the organization. that successful organizations use these factors to get to the uniqueness and distinction. as the entrance of critical success factors with the capacity Evaluative phase correction because discovery increases the perception of managers of what is important to the organization and using them to get to the Strategic Entrepreneurship. as it begins in terms of permanence of success and be accompanied by the first move in the midst of the information revolution and its ability to withstand the calculated risk and be accompanied by constant renewal and adaptation in light environments, complex dynamics, particularly in the Iraqi environment in especially after the total reliance on oil exports for economic growth of the country.
from here came the idea of research in a field research for the oil sector companies, including "oil products distribution company and middle refinery" of the importance of these organizations in the first place in terms of the production of oil derivatives through refining and delivery of those products to the citizen and filling economic need of the country in general, any researcher organizations to the fact that, one complementary to the other in terms of providing the public service and the other to provide goods and products and It is then mainstays of the Ministry of Oil and the consolidation of the importance of the role played by these organizations on the availability of critical success factors across its operations (Strategic orientation, Top management support, resources, of governance) and employed to achieve Strategic Entrepreneurship its components (Innovation, proactive, risk taking, flexibility) For the purpose of achieving the goal of the research and answer questions about the problem after the application of research on a sample of (131) manager of both organizations. surveyed, research has come to a total of The most important conclusions of the surveyed organizations have hired critical success factors in achieving Strategic Entrepreneurship with significant differences between them in addition to having a significant effect relationship between the variables of moral search.

The issues related to foreign trade is a broad field for discussions and captures the interest of economists for their contribution to the process of economic development in the economies of the countries, especially developing ones. The imports of goods and services in foreign trade constitute an important part of the local by which the economy gets goods and services that the economy cannot produce because of the incompetent base of production. Further, the demand function of imports occupied a good deal of the attention of researchers in the field of international economics for which agricultural imports constitute an important part. The reason for the interest in the subject is due to its importance for a large number of applications associated with macro-economic policies which include the effect of changes in spending resulting from changes in the exchange rate and trade policies and their effect on the trade balance of the state, as well as the degree of economic growth affect by the balance of the external sector. Autoregressive distributed lag (ARDL) model has been used to test for the existence of long-run and short-run relations between the demand for agricultural imports and their determinants. The results showed that the relative price variables, GDP, and foreign reserves have a significant effect in the short and long-run demand on agricultural imports, and that the relative prices are the main factor affecting the demand on agricultural imports

One of the most important problems of IRAQI HEALTH MINISTRY and all healthy instruments in IRAQ is Chronic Diseases because it have a negative effects on IRAQI population, this is the aim of our study ,to specify the important Chronic diseases which make the population fell weakly, they are six diseases as the IRAQ ministry of health specified ( Diabetes, blood pressure diseases ,Brain diseases , Cardiology, Asthma, epilepsy) we got these data from IRAQI HEALTH MINISTRY ,bureau of planning and studies ,for the period 2009-2012,as monthly observations , represent sum of peoples have chronic diseases in Baghdad .
Our research object is to find monthly forecasts of peoples have chronic disease in Baghdad by apply Seasonal integrated moving Average modeling approach (SARIMA) for forecast , which described as most accurate methods for seasonal forecasting.
We found forecasting model of Diabetes disease as seasonal ARIMA(1,0,0)(1,1,0)12 ,for High pressure disease as seasonal ARIMA(2,0,2)(0,1,1)12 ,for Cardiology as seasonal ARIMA(2,0,1)(0,2,1)12, for Brain disease as seasonal ARIMA(2,1,0)(2,1,0)12 ,for epilepsy disease as seasonal ARIMA(1,1,0)(1,1,0)12,and for Asthma disease as seasonal ARIMA(1,0,0)(1,0,0)12 .
We found monthly forecasts for patients numbers for all diseases under the study for two years 2013 and 2014 , the most important conclusion of the study is the appearance of seasonality to chronic diseases in Iraq.

The public budget in Iraq depends on a number of legislations across its fourth stages, starting from preparation to implementation and control; one of these legislations is the amended law of financial management and public Debt. No. (95) In 2004. Accordingly, the public budget cycle faces various failures, some of them resulted from the shortcomings in the legislation depended that effect on the public budget in a way or another; whereas the other failure resulted from no applying the legislation that adversely effect on the public budgeting stages that call for studying them and paying the attention toward them to present the suggestions that contribute in handling and developing public budgeting.
The research has come out with the following recommendations that are:
1- Since (1921) the establishment of Iraq state, the economic and political transformations has played a great role in changing the legislative framework that govern the public budget cycle.
2- There is no legal framework can be depended on in achieving the various stages related to investing budget because the amended law financial management and public Debt. No. (95) In 2004 doesn’t pay sufficient attention for investing budget and for every things related the stages of investing budget cycle unlike the operative budget.
3- The use of items budget style in preparing public budget has caused the absence of objectives based on in process of public budget preparing and approving which is reflected on increasing public expenditures from a year to another, especially the operative ones. This is assured through analyzing the data of federal public budget for the years of 2009 till 2013, that is still without clear specific objectives to be reported and approved during the yearly public budget law; also this is reflected on public budget control which has been ignored through objectives implementation.

The population is sets of vocabulary common in character or characters and it’s study subject or research . statistically , this sets is called study population (or abridgement population ) such as set of person or trees of special kind of fruits or animals or product any country for any commodity through infinite temporal period term ... etc.
The population maybe finite if we can enclose the number of its members such as the students of finite school grade . and maybe infinite if we can not enclose the number of it is members such as stars or aquatic creatures in the sea . when we study any character for population the statistical data is concentrate by two method , the first method is census which we concentrate the data for each singular of population , and the second method is sampling method which we concentrate the data for part of population such as this part (sample) have the sane characters of population which we taken .
This research proposes estimation for some of parameters in finite population sampling, such we use the estimation of average of the model and obtaining of the Best Unbiased Estimator of average of finite population by the Fuller use. This research also proposes some robust estimators of the finite population mean which suitable in the presence of some outlying observations. The robust estimators are derived on the basis of certain predictive influence functions

The labeled research deal with (Entrepreneurship Organizations In the framework of strategic leadership practices: Field research in the Ministry of Oil), Search over the possibility of the influence of the practices of strategic leadership Which include
(Determine the strategic direction, The discovery of the fundamental estimators and maintain it, The development of the human capital, and Maintaining of an organizational culture influential, and Find a balanced regulatory Control) In a Entrepreneurship in its dimensions and its (innovation, risk, pre-emptive and independence) On group of heads of departments and authorities in (Oil Projects Company).
Research sought to achieve a set of goals, including the diagnosis of the role played by the leadership of the company in the excitability of all the capabilities and capacity to reach the Entrepreneurship in enabling the organization reach its goals.
It also started the research problem of the reality of the company because of the weakness in the work of strategic leadership in the company researched, And the great need to give more interest and effort from the entrepreneurial work . It was a component of the overall Research (Director of the Board, Director of department, Project Manager) and numbered (74) members now number questionnaires were returned (66) questionnaire which included (45), items, And which have undergone to the statistical Analyzed using the program ( SPSS).
The Research based to a group of hypotheses to check the level of the relationship and the influence of the dimensions of the practices of strategic leadership in dimensions of entrepreneurship and, which proved true after test research hypotheses, The research methods of descriptive statistics (The arithmetic mean, standard deviation, …) in determining the strength of the research variables and methods of inferential statistics such as (Spearman correlation coefficient) to test its hypotheses, The supposed model was built to research included the independent variable and the dependent variable and the Sub dimensions of them, And the research reached to a set of conclusions the most important: The field results of the research showed.
The results of statistical analysis recorded that all the Association relationships and the influence in the Practice of strategic leadership In the pioneering was positive relation and with incorporeal denote, Which reoffering to the role of the strategic leadership by the Entrepreneurship investigation in the researcher company.
Also the researcher collection of recommendations such as: The necessity of encouraging The spirit of innovition of the worker by putting a criteria Take into account the creative works of them to Promoted them to senior positions and work to enhance the proactive side in the work of company to avoid problems and get the benefit of all what’s new locally and globally

quality issue is the only issue the interesting in recent years of the last century, but also came out of sync with the other issue is the issue of environment, Where they have become represent two sides of one currency, challenges faced by the world and raised by the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations move away from oil for adoption The application of EMS then a tool to improve environmental performance has been chosen sample of the Iraqi Drilling Company,This research seeks to evaluate the reality of environmental performance through the diagnosis and analysis of the gap between the environmental performance of the Iraqi Drilling Company and the levels of the application to the requirements of the international standard of ISO14001: 2004)) and the requirements of Total Quality Environmental Management and dimensions of environmental sustainability, and determine the most important causes of the gap and propose solutions and remedies possible to fill gap , Was chosen the Iraqi Drilling Company, one of the formations and the Ministry of Oil to be a sample of the current research has been the study of the environmental reality of the company through the use of the checklist, especially the requirements of the environmental management system according to standard ISO14001: 2004)) and the requirements of Total Quality Environmental Management Representative (commitment of Top management, customer focus, teamwork, continuous improvement), In addition to the checklist for the dimensions of the environmental sustainability of current research (to reduce pollution, preservation of human health, the rationalization of resource consumption, use of renewable energy), The present research out there that are seeking a serious doing Iraqi Drilling Company, represented by its management top and departments specialized in the field of the environment to improve their environmental performance, but it is under preparation & Auditing did not apply actual actions in reality because of different circumstances Perhaps the most prominent security and political situation degraded

The methods of the Principal Components and Partial Least Squares can be regard very important methods in the regression analysis, where they are used to convert a set of highly correlated variables to a set of new independent variables, known components and those components are be linear and orthogonal independent from each other , the methods are used to reduce dimensions in regression analysis
In this paper , we use Partial Least Squares method with Non -linear Iterative partial least squares NIPALS(PLS1) algorithm and the principal components method with Singular Value Decomposition(SVD )algorithm , the simulation experiments are conduct to compare between their methods assuming that the error is normally distributed , several combination are supposed in simulation for both sample size, number of observation, dimension, and we find that the partial least squares method is better than the Principal Components method in two case, number of observation is greater than the number of variables(n>p) and the number of variables is greater than the number of observation (p>n).

This research aims to study a range of yet and future variables that can affect human resources in Iraq and public organizations that influence the size of each, and the extent of its contribution to the development of human resources through the National Investment Commission of Baghdad. The identified research problem in a set of questions was the most important, what are the variables that help in the development of human resources to the Investment Commission of Baghdad theme of the search, in order to achieve the goal of research and answer questions about the problem, applied research on both the research community's (55) individual executives and employees.
Researcher has identified a range of these variables is the (technological advances and information, technical training, changes in the patterns of administrative organizations, and intellectual capital, and social). Wan Shan hiring of these variables in the work of public organizations in Iraq that leads to increase the prospects of the development of the Iraqi economy and increase domestic and foreign investment. The questionnaire used a key tool for the collection of data and information as well as personal interviews and cohabitation field, and the study of historical documents and reports of human resources working in the organization surveyed.
For the purpose of analyzing data and information, the researcher used a number of statistical methods including: the percentage, the arithmetic mean is likely, and the standard deviation and factor analysis, research has come to a number of conclusions were highlighted: The process of rehabilitation technical and invest in public organizations Iraqi (bodies domestic investment) of the most important factors of the development of human resources which, as it increases the role of technology in the life of organizations, day after day. One of the most important recommendations are (involvement of employees in developmental courses in universities and academic institutions to enhance their experience and increase the efficiency and skills of human resources in those organizations.

The current research aims at testing test the relationship and the impact of strategic leadership (strategic vision, Core competencies , human capital, organizational culture and Ethical practices) in the talent management (to attract talent, performance management talent, developing talent and retain talent) among managers in the Ministry of Science and Technology Iraq, and figuring out a number of recommendations to the ministry to help achieve its desired objectives, and to clarify the relationship between the variables to find the main and secondary aim of the research two major hypotheses have been formed which split into ten sub-hypotheses. Collecting data on a form questionnaire has been relied on as an essential tool, which has been distributed to a sample search of number (74) directors in the Ministry of Science and Technology..
All forms were submitted to the statistical analysis using SPSS program basing on a group of selected statistical means to study the relationship, the impact by the mean, standard deviation, coefficient of variation, spearman correlation, simple regression coefficient.
The research arrived at a collection of results, perhaps the most prominent of which were: there was a significant correlation between the strategic leadership and management talent, as it turned out that there is a significant effect of strategic leadership in the practice of talent management, and that the level of influence is increasing their presence together which shows the outstanding role played by the dimensions of strategic leadership and its role in the ministry researched towards the adoption of talent management practices