journal of Economics And Administrative Sciences

This research deals with the study of the relationship between the success factors as the independent variable and product strategies as the dependent variable , has reacted to these variables to form the frame , which is the research which centered research problem about the extent to which industrial companies the vision and knowledge of Muslim women survive and develop in the business market , which can be expressed about the extent of awareness of corporate success factors and the use of product strategies and what the relationship between the factors and strategies , while expressing the importance of research to make the focus on the product occupies a paramount importance in the industrial sector companies in relation to the elements of the marketing mix for the possibility of face -based competition , as embodied objectives of the research in the diagnosis and the reality of organizations surveyed about the extent of its ability to provide chances of success necessary for product strategies , and test relationships influence success factors and product strategies in companies that have been researched and to identify the degree of variation of the success factors in product strategies in corporate research sample . Was chosen as the three sectors under the Ministry of Industry and Minerals and took a sample of managers and formed a questionnaire and there were 108 questionnaires distributed for this purpose and was the most prominent results are the existence of a correlation between the success factors and strategies as well as a correlation effect nonsmoker companies were homogeneous

The current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations dependence on computers and information technology in work and communication with others. The international legitimacy (represented by the International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System according to the international standard (ISO / IEC 27001: 2013) is manifested in protecting the assets of the organizations especially information and databases systematically and continuously.
The aim of the research was evaluating between the Information Security Management System that currently exists in the Iraqi Commission for Computers and Informatics (site of conducting the research) and the Information Security Management System according to the International Standard (ISO / IEC 27001: 2013) by using examining checklists in order to diagnose nonconformity gaps with the international standard.
The research has come to an important conclusion, i.e. (the administrative system for information security followed by the Iraqi Commission for Computers and Informatics, despite its dependence on modern technology and the efficient staff , it lacks good documentation and application of many of the requirements International Standard (ISO / IEC 27001: 2013) came with needs to rebuild an organizational structure and functions consistent with the supporting International Standard (ISO / IEC 27003: 2010).
The research concluded with the most important recommendation (forming a work team that adopts preparing the prerequisites of Appling the standard (ISO / IEC 27001: 2013) works at meeting its requirements and the requirements of other management systems (quality management system and so on), and associated with the top management to facilitate the support with resources and powers.

The research aims to study strategic training and its impact on improving the performance of the inspectors general offices in Iraqi ministries, through two variables strategic training Which include Four Dimensions ( Strategic analysis , Formulation of Training Strategy , Implement the Training Strategy , Evaluation ) and Performance included Three dimensions ( Efficiency , Effectiveness , Added-Value).
This research problem is that the Offices of Inspectors rely on pre-made training Programs received from training centers without designing the training programs that provide the employees with the skills and abilities that lead to the implementation of the current and future goals of the organization.
The most important conclusion it that the the application of the stages of the strategic training process contributes to improving the performance of these offices , and the most important recommendations is the necessity of the support of the top management in the inspectors general offices of the strategic role that could be played by training by the application of strategic training to be a starting point to provide employees in these offices with the skills and capabilities to implement the strategic goals , and the need for integration of environmental changes in the selection of training programs , and the necessity of taking into consideration the future jobs that will be developed when planning for training and the and selection of training programs based on that .

The Green Productivity topic is considered as one of the more conceptual novelty in the field of Production and Operations Management, and one of the least topics addressed in the literature competent, Green Productivity (GP) is a strategy for enhancing a business's Productivity and environmental performance at the same time, for overall socio - economic development, It is the application of appropriate techniques , technologies , and management systems to produce environmentally compatible goods and services. the research aimed to find the contribution of this concept for success the industrial Organizations.
The search adopted to calculate the environmental impact of refining the crude oil, productivity, indicators for green productivity there are "Green productivity Index, Green productivity Ratio" as elements of the independent variable "green productivity" also calculate (efficiency and effectiveness) as elements of the dependent variable, "the success of industrial organizations", and adopted the calculations once the current situation, and again assuming the development of alternative situation that by application a modern technique (RFCC) to production of oil derivatives from fuel oil, in addition to the assumption of the existence an industrial Holocaust for solid waste, and statement impact of these alternatives on each of the elements of the two variables independent and affiliated then find the relationship between them. And research has come to positive results, such as reducing the volume of solid and gas waste, which in turn led to reducing the environmental impact of the basic, increased productivity, and high green productivity index, as well as the positive ratio of green productivity, on the other hand noted the high level of efficiency and effectiveness This is indicated preference by the situation alternative to the current situation,this means the application of green productivity contributes to the successful of industrial organizations

The research studies the main variables for the concept of sharing in knowledge in one of the most important control agencies in Iraq, which is (The Federal Board of Supreme Audit). Also, the quality of the controlling businesses by the Board in light of the major challenges that facing the fight against signs of cheating and administrative and financial corruption for offices submitted to controlled and auditing, with the increasing and intensification of these appearances. In order to enable the Board to cope with this situation, has to be thinking hard about how to achieve excellence, progress and development to face these situations, through the application of sharing in knowledge for the financial controller, and then achieve the goals and objectives of the Board.
The research aims to identify a very important aspect, which is sharing in knowledge and information between workers. In addition, analysis of the relationship between sharing in knowledge and its impact on the performance of the team and quality control work in control bodies, especially the Federal Board of Supreme Audit, since the research sheds light on a sample taken from it. The research includes two major hypotheses, the first for correlation relationships and the second for effect relationships between the research variables. The sample of research was selected from employees at the headquarters of The Federal Board of Supreme Audit totaling (63) employees, represented by (experts, managers of departments, heads of bodies, Deputy Chairman of the Commission). The research depend on a questionnaire included (37) items, by using personal interviews, field observations, and official documents, as assistant tools to perform it. The research adopted many statistical methods such as (arithmetic mean, standard deviation, variation coefficient, Spearman coefficient, and linear regression coefficient), where the results extracted by using (SPSS).
The research has reached some results. The most important is the existence of correlation relationships between knowledge sharing and quality of control businesses. The research concluded some suggestions. The most important are enabling suitable and supportive environment that realize the importance of sharing in knowledge and the quality of control businesses, and the formulation of plans and programs to activate these two processes at the level of the organization and its control bodies, and the spreading and developing of a culture of sharing in knowledge.

This research aims to shed light on the reality of the process of rehabilitation of human resources for the implementation of electronic management practice in the ministry, and availability requirements of the application of electronic management and diagnosis of the most important stages and steps that can be followed in the process of transition towards electronic management to keep abreast of developments in the field of information technology, has been the application of this research in the Ministry of science and technology on a group of heads of departments and directors of the people in the departments of the Ministry through the use of case study method, which includes cohabitation field interviews and gather information by asking questions to officials and employees in the departments of the Ministry, and access to official documents and records and take advantage of them, and used the checklist as a key tool been reliable in gathering information which was divided into two main axis ensures electronic management and the requirements of their application (support of senior management, financial resources, technical resources, administrative organization, knowledge and information) The main axis of the second guarantees the questions about the qualification of human resources and tactics (education, training, empowerment, job descriptions and practical experience, administrative development) and through data collection and analysis was reached a set of conclusions and recommendations which were the most important that the ministry is available has applied the requirements of electronic management well but suffered weakness with respect to tactics used for the rehabilitation of human resources for the implementation of electronic administration. The ministry continued interest in providing electronic management requirements with greater attention to the rehabilitation of human resources and that the importance of this subject at the present time.

The present search addressed the " leadership skills and their impact on strategic planning " Where has the objective of leadership skills and strategic planning of increasing importance at the present time , for being fairly modern topics ,which have a tremendous impact on the success of organizations..
Objective of the research to find out what leadership skills available in the Iraqi Ministry of Planning and the most important of the ministry, and knowledge of the relationship and influence between leadership skills and strategic planning , the use of system the (SPSS) Statistical to get to the results, was chosen the Ministry of Planning of field research , both in the ( headquarters Ministry and the Central Bureau of Statistics and the Centre for Management Development ) and was search Community from ( Deputy Minister , General Manager , Deputy General Manager, head of Department ) and the number (89) , but the number of questionnaires returned was (73) questionnaire , formulated the hypothesis link the main contact between leadership skills and planning strategic ramifications of which four hypotheses subsidiary, as formulated three hypotheses influence between leadership skills and strategic planning The ramifications of each of the four sub-hypotheses , the research found that all hypotheses link and influence between the variables and sub is a powerful and significant moral, as recommended by search a number of recommendations most important: to emphasize the importance of leadership skills in the ministry because of its significant impact on strategic planning, a lack of focus on the skill without the other , but the use of all leadership skills at all administrative levels , and the intensification of seminars , conferences and training sessions on the themes of leadership skills and strategic planning , and the emphasis on work teams in order to exchange experiences and skills

Organizations adopt a number of procedures and instructions in their field of activities in order to aid their resources development and energies to serve their entrepreneurial orientations. This calls for preparing a range of mechanisms to mitigate the strictness and complexity of procedures. The ambiguity and severe complexity of procedures means acknowledging the loss in energy and this in turn impedes the hopes while in the same time weakens the enthusiasm in these organizations and an impedes the possibility to achieve continues innovation, thereby losing opportunities to the level of surrender to the risks and assuming them to be unconquered obstacles.
Therefore the researchers sought to frame the problem of their study by asking the following question: are organizational red tapes with their complex form, a confounding factor towards the entrepreneurial orientation process in the investigated organizations?
The study adopted a questionnaire form as the main tool to collect data on the phenomenon under study .The researchers utilized a number of statistical tools including (ratios, frequencies. mean, standard deviation, correlation and regression).
The main conclusion of the study was expounding a correlation and impact between organizational red tapes and entrepreneurial orientation at the level of the investigated organizations' sample. The study also provided a number of recommendations .

The research aims at considering the reality of cognitive bias and organizational inertia as determinants of strategic change in a sample of companies listed in Amman Stock Market. To achieve objectives of the research, a model consisting of two independent variables has been designed, namely:
(1) The cognitive bias resulting from (escalating commitment, analogy, previous assumptions, representative generalization, command and control, convergent thinking), and (2) Organizational inertia due to (Icarus discrepancy, power distribution, rooted organizational culture), and a dependent variable, strategic change in (leadership patterns, strategy, the organization per se).
From the model two main hypotheses were derived; the first concerned with correlations , and the second with effects. Data was collected from a stratified random sample of 200 people at the top management level working in 20 companies using a questionnaire featured with high honesty and consistency. Correlation hypotheses were tested based on the correlation coefficient Spearman, and the Effect based on multiple linear regression, and in confidence limit (0.05 ≤ p ).
Results demonstrated the existence of strong effects and linkages having statistical implication between cognitive bias and organizational inertia with strategic change. We have found important evidence on the prevalence of cognitive bias and to a lesser extent the organizational inertia, as well as tendency to hesitation and lack of change. Finally, we found a different variation in terms of type, magnitude and direction at the level of variables and sample. The research concluded an integrated applied model of strategic change we think it greatly benefits companies.

Human Resources Management Practices (HRMP) and managerial control represent two academic fields that have been and still are the focus of many studies. However, merging both fields and studying the relationship that connects them and also the role that HRMP play in achieving the requirements of managerial control represents a new and novel study according to the available literature in these fields.
To achieve these goals, this study has been conducted, using the surveying questionnaire method, on a sample of ten general inspector offices in Iraq that work in the field of control for ministries and independent committees. A questionnaire has been used to collect the data which was analyzed with several statistical measures using the Statistical Package for the Social Sciences (SPSS). A targeted sample of 179 participants has been selected from the general inspector offices with ranks of department manager and unit manager.
The study focuses on understanding the role of HRMP in these offices and highlights the areas that need the most attention. The study also proposes solutions to handle and overcome points of weakness and activate the role of managerial control by achieving its needed requirements, Two main hypotheses have been derived, with each branching into secondary hypotheses, to test the connection relation and the effect between variables.
The study has proved the two main hypotheses through demonstrating the relationship and the effect of the variables in study. The study reaches conclusions on the relationship between the performance appraisal system and the incentive program and also between the performance appraisal system and the training needs assessment. The study presents some recommendations about the activation of HRMP and requirements for achieving managerial control.

This research aims to Measurement provide the service from Two perspectives The first perspective Service Provider (doctors) and the second recipient of the service (patients) in Numan General Hospital, and represented the research problem in perceptions of medical staff in the hospital assigned to them responsibility by providing superior services satisfy customers, and how they maintained ready to assist customers and provide services that exceed their perceptions of these services through the use of the developer scale by (Frimpong and Wilson, 2012), includes orientation to provide the service scale four dimensions (Internal cooperative behaviors, service Competence, Service Responsiveness and Enhanced service) and includes doctors perspective Scale (22) items and scale customers perspective (patients) (16) items, and research involved doctors and by 54 doctors from various disciplines and (209) of customers (patients) Recumbent to the hospital, were verified validity and reliability of the scale, and used several methods Statistical to get the results such as ((Factor Analysis) and test (Mann - Whitney) of the differences moral using statistical software (SPSS) version twenty one, and research found several conclusions including the existence of significant differences for more than a dimension of orientation scale to provide the service (Internal cooperative behaviors, service Competence, Enhanced service), suggesting that the customer perspective to go to provide the service Alien from doctors for the same dimensional perspective, this confirms that the perceptions of customer service did not match with what is offered in the hospital, and recommended Find the need to address the opinions of the customers (patients) in the evaluation of the quality of services being provided give clearer indications of the level of the provider of services, since it is not clear dramatically this level of recognition without the opinion of service recipients and their conviction that these services had met the needs and perceptions about the service you wish to receive it

The research discusses the need to find the innovative structures and methodologies for developing Human Capital (HC) in Iraqi Universities. One of the most important of these structures is Communities of Practice (CoPs) which contributes to develop HC by using learning, teaching and training through the conversion speed of knowledge and creativity into practice. This research has been used the comparative approach through employing the methodology of Data Envelopment Analysis (DEA) by using (Excel 2010 - Solver) as a field evidence to prove the role of CoPs in developing HC. In light of the given information, a researcher adopted on an archived preliminary data about (23) colleges at Mosul University as a deliberate sample for this research. The research has reached several conclusions and suggestions, the most important of which: Reading the vision about the CoPs roles allows for officials of developing HC to get to know the frames that increases the efficiency of CoPs' performance, besides increases the CoPs' value in order to support for the development process. Also, the flexibility of DEA methodology make it as one of the most important of analytical models in the process of measurement and comparison, especially if we know that the concepts of developing HC focusing on outputs rather than inputs, as well as the DEA supports the orientation to outputs, besides towards input for measurement, comparison and optimization. This research suggests two directions in the future studies, the first are expanding the number of factors and indicators within the proposed analytical model, and the second direction is studying the timeframes for efficiency in colleges. Therefore, these directions will leads to several studies that include: the comparison among colleges that are similar in terms of knowledge domain locally, regionally and globally, besides studying the different timeframes to promote the Arab and international competition for these colleges.

The investment portfolio of financial instruments & banking relatively new in the banking sector & the world of investment &capital markets in spite of its importance & its advantages in terms of the nature of the diversity of investment instruments as well as reduce the risk of investment & its contribution to the revitalization of the banks & the financial market , economic, &characterized by developments accelerated under information & communications technology , as is the portfolio tool vehicle of investment tools that provide for people who want to invest & they can not manage their investments directly involved in the financial markets through the investors collect their savings & management according to the strategy & specific investment objectives to achieve the advantages of an investment can not be achieved individually in light of the resources available.
Often the nature of the financial assets in the investment portfolio are determined by the objectives , especially as the multiplicity & diversity of investment portfolios in light of the components leads to diversity objectives to meet the goals or more of the objectives of investors , & aims always employ the funds in investment portfolios to achieve the greatest return.
The lowest degree of risk during the period of time specified & for him the most important goal for the management of the portfolio is the balance between return & risk as well as meet the requirements of investors as it differs Activity portfolio depending on their goals , for example, interest in achieving optimal investment of the financial resources available tools investment long , short, or to achieve the increase in income & capital or revenue only capital development in the long term & invest in high-risk activities. In light of the increasing importance of investment portfolios as investment Head of activating the work of private banks & increase its contribution to the stock market & the need to provide the requirements of working out , attention is required to measure & analyze the reality of private banks in Baghdad to see how their ability to adopt the business philosophy portfolio investment as economic activity banker Mali, especially & private banks bear a significant part of the burden in providing the key pillars to begin to adopt a strategy of investment portfolios

Role of public relations (PR) and from one community to another, depending on the different cultures of these societies in General, and different ethical values established by their practitioners in these communities organizations , public relations in developed societies, and in some developing countries have taken great strides to contribute to the strategic planning and decision-making, in the framework of their commitment to the values and ethical standards for practitioners, In contrast, we find that applied in Iraq still skips phase coordinate with different communication means with the aim of advertising and publicity for the organization. As a result of the limited recognition of the strategic and vital role that public relations can play in maintaining the reputation and standing of the Organization, also lack of commitment or ignorant practitioners with the moral principles of the profession, weaken its credibility and its vital role in making successful strategic decisions, this research aims to examine the role of ethics in public relations (PR) in the formulation of strategic decisions in the sample search, Which included (64) people from the occupants of managerial positions within the Ministry of Higher Education and Scientific Research, and the research found a set of conclusions, most notably the average perception of the management of organization researched to the importance of the public relations and its moral commitment in the formulation of successful strategic decisions also accept the model of the study and its assumptions in varying varied strength on the level of study variables and its measurements and that are based on it for a number of recommendations, including defining access to senior decision makers in the Organization, and strengthen the advisory role of (PR) practitioners

Purpose: The research aims to explore the impact Business Intelligence System (BIS) and Knowledge Conversion Processes (KCP) in the Building Learning Organization (LO) in KOREK Telecom Company in Baghdad city.
Design/methodology/approach: in order to achieve the objectives of the research has been the development of a questionnaire prepared for this purpose and then has tested the search in the telecommunications sector, representatives of one of the telecommunications companies in Baghdad city, has therefore chosen KOREK Telecom company as a sample for research, and the choice was based on the best standard international companies to serve mobile communications in terms of leadership and services quality in the telecommunications market, on the basis of the scheme the default search, which takes into account the nature and dimensions of the relations between the BIS variables represented by (data sources, data integration technology, data storage technology (data warehouse), data analysis technology, and data display presenting technology) and knowledge management, represented by KCP which includes (socialization, externalization, combination, and internalization) in Building a learning organization which includes (leadership, learning, strategy, and change) in telecommunications companies in Baghdad city, and guided by this scheme sought research to four hypotheses president concerning relations link and relationships influence between research variables tested in order to answer questions on the problem of search and access to the objectives set, so it has been tested using some statistical methods, namely: (mean, standard deviation, percentages, Kolmogorov-Smirnov test, Multicollinearity, Bivariate Pearson Correlation, multiple regression analysis, and path analysis). In the field side it has lost the use of a sample consisting of (37) individuals to answer paragraphs of resolution.
Findings: The results showed that socialization, combination, and internalization have a significant impact in building LO, has been Socialization the element of most influential and with the greatest impact in LO, and although it was found that externalization does not have a statistical impact in LO. While it appeared that the data analysis technology is the greatest impact in the building LO, while found to data sources variable that a significant effect of weak statistical standpoint in the building LO. It turns out that the KCP important role in increasing the impact of BIS to building LO, and this guide on the availability of BIS in Korek Telecom company While it affects the strengthening of the trend towards the achievement of LO.
Practical Implications: The current research provides guidance to the leaders of the telecommunications sector in addressing the challenge of knowing the level of application of BIS and the level of KCP, in the building of LO in the framework of the integration of BIS and KCP.
Originality/ Value: The current research is one of the few research that has examined the relationship between BIS and KCP and LO, at a time of extensive research touched upon knowledge management processes (KMP) and LO. or BIS and KM.

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.
Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strategies, Has enjoined accelerated changes in business environments and the intensity of competition on the companies follow the modern strategies to achieve excellence and development of these companies. Was chosen model of research and hypotheses using statistical methods in the treatment of multiple data collected using a questionnaire Promised that the main tool explaining aspects of the relationship Between the first two variables are important techniques to reduce costs The second re-engineering processes, through a series of questions to a number of sub-elements, and used for the purposes of analyzing the form of the program (SPSS) by identifying mean, median, standard deviation and coefficient of correlation and linear regression. The research found a total of conclusions, including:
1. affect technology morally and dramatically Mtgier search techniques to reduce costs and re-engineering processes.
2. that human resources backed financially and morally qualified and well-trained and capable of innovation and excellence Face fullest.
3 to achieve lower costs should determine the practical steps that must be followed, methods and techniques that can be used

The Research examines the transmission advantage from Floor Trading (FT) to the Electronic Trading (ET) in the Iraqi Stock Exchange (ISE). Testing three hypothesis, first, test the significant different of market depth before and after period of ET used, second, test the significant different of market liquidity also before and after period of ET used. And third test the impact of market depth and liquidity on the performance of ISE. AnEvent Study is depended with 74 observing distributed equality on research period which is extent among 2006 to 2012, Note that the event window is 5-7-2009.The Result of hypothesis testing explore that the all three null main hypothesis is refusing and accept the alternative of it's because the ET improve the market depth and liquidity and then this improvement effect onIraqi Stock Exchange Performance. The explanatory power of independent variable (depth and liquidity) increased from 35.1% at before ET period to 40.7% after ET period, and that means improve each of depth and liquidity is impact on market Index, So the performance of ISE improvement. Depend on this result the third null main hypothesis refused and accept the alternative hypothesis which is (there is significant impact of market depth and liquidity on the Iraqi Stock Exchange Performance improvement more at after ET usedthan before

Human resources constitute the most important recourses that the organization owned today, as it may have developed financial and technology resources to achieve their goals, but they are not able to use it with required efficiency and effective and quality desired unless there is human resources that have good skills, experiences and talents that able to directing and exploited ideally that compatible with market requirements, where today's market and business organizations which compete naturally inherent talent, so the task is to attracting and developing talented resources and preservation these talented resources from the challenges that facing organizations.
The research seek to achieve a set of goals such as diagnosis the requirements of talent management in high- involvement organizations as the research problem launched from the reality of organizations and their importance in light of increasing the competition on talents, and the only form that is strong and Inimitable in competitive advantage is the talent that organization can have through it culture and the attractiveness of strong values, open talent, intellectual bias and strong practices, will bring and preserve the best individuals in the organization.
Today's organizations took to achieve cultural change not by chance, but through adopting specific strategy of high- involvement and measurable action –plan. So , practicing the high- involvement lies in finding the high-containment and talent and spread it among employees.
And that through testing a appropriate employees for organization and commitment to development and training the skills and adopting participation system in decision making and share information and also participation system in revenues.

This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.
The goal of research is identify the Activities of commercial banks in Iraq by reaching out and approaching the strengths and weaknesses in their activities by identifying the competitiveness of these banks, In order to achieve this goal we set up certain standard shows us the competitiveness of these banks and reflected their financial performance. The results of research that commercial banks are still suffering from the weakness of the capabilities and effectiveness for influence in the Iraqi economy, Although the commercial banks in Iraq have a long tradition and a long history in the banking industry, but is still limited activity, as I conclude; still commercial banks in Iraq is of from the objectives economic policies commercial banks government. Are still is doing the functions which entrusted to them (since long age) for the re-employment of savings towards the requirements of the Iraqi economy despite the loss of importance. However, these functions carried out by these banks have become routine, such as the distributions of salaries to employees or state ministries. The private banks are a far cry from the requirements of the economy because they are serving their own interests. This can be seen through a particular service request from one of the Iraqi banks. Especially government banks suffer banking its operations: where the procedures and long routine and Dull, It takes a long time for her performance, and multiple administrative levels experienced by the banking service request process for the purpose of getting them. This would certainly lead to increased costs of banking service and secondary expenditures thus lead to lower profits. And the results also showed that private banks are more competitive than state-owned banks according to a criteria of profitability and safety, but the government banks were more competitive And in the market share criteria.

This study sheds light on female entrepreneurship in Palestine, and explores the reasons behind its relative weakness as compared with men, and with female entrepreneurship in other countries. This study aims at proposing effective policies and doable measures to enhance female entrepreneurship. Achieving this objective will carry significant impact on employment and economic growth at large, and increase women’s economic participation, scaling up their independence, and demonstrating their skills and abilities, and putting women on an equal footing with men. Furthermore, entrepreneurial activity has increasingly become one of the key drivers of economic development. An increased rate of entrepreneurial activities among women, who constitute half of society in terms of populations size and educational qualification, will create many new job opportunities and translate into higher GDP. It will also serve achieving other desired outcomes concerning women’s income levels and living standards of their families in particular and women’s societal participation in general.

The Ant System Algorithm (ASA) is a member of the ant colony algorithms family in swarm intelligence methods (part of the Artificial Intelligence field), which is based on the behavior of ants seeking a path and a source of food in their colonies. The aim of This algorithm is to search for an optimal solution for Combinational Optimization Problems (COP) for which is extremely difficult to find solution using the classical methods like linear and non-linear programming methods.
The Ant System Algorithm was used in the management of water resources field in Iraq, specifically for Haditha dam which is one of the most important dams in Iraq. The target is to find out an efficient management system for the dam that ensures optimal monthly water storage and drainage volumes. The water study duration was for five years starting from first of October 2007 until September 30th, 2012. The data for these five years represents time series for monthly volumes of water demand, drainage, evaporation and storage. A new management system was proposed for Haditha dam that ensures a monthly storage volumes within the designed storage capacity of the reservoir and ensures no shortage with water availability that causes the usage of the dam turbine units. These results are optimal generation of hydroelectric energy and rationalization of electricity. The algorithm was developed and executed using Matlab software.

This research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012), (2013), (2014).

Many of researchers have written about social responsibility and business strategy and competitive advantage, and they have given particular attention to the relationship between economic and social responsibility , but what is missing in this aspect is how the economic units that use their core competencies to advance social responsibility initiatives so that they can achieve a significant competitive advantage and create value for it ?
The current research aims to verify the view that "the economic and social objectives in the long term is not contradictory in nature but complementary objectives essential", as well as make sure that the social responsibility of the economic units include two dimensions economic, social and it has to be on the economic union to seek creativity in each, has research has come to a set of conclusions, most notably a correlation between economic performance and social performance requires frameworks and clear measurement and disclosure and that disclosure of the responsibility for social performance leads to positive results influential in the financial performance and contribute to add value to the economic unity .

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.
I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit.
The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fair value. Also, the use of the fair value of listed companies in the Iraqi stock Exchange may delay the issuance of financial statements in the suitable time, causes losing the interest of that statements, as the companies, with the application of historical cost, delay the preparation of financial statements and its issues.
Also, the researcher suggests some recommendations: it should not sacrifice objectivity and the suitable time in exchange for information that might not be relevance for users of financial statements, as well as the necessity of prescriptive approach in the case of the adoption of any standard which requires companies to apply the fair value measurement in accounting for financial statements in order to limit the flexibility and the possibility of manipulation in financial items.

The research aim is to identify the concept of fair value and its measurement approaches, shed light on the concept of fraud and its forms, motives, as well as how to identify fraud under the fair value method.
I have been using the program package SSPS statistical in the calculation of the research variables, and the research sample was a group of university professors and auditors working in the federal board of Supreme Audit.
The researcher has reached some conclusions, the most important; the lack of conclusive evidence about management's intent in adopting the use of fair value raises several doubts about the credibility of the statements prepared in under the fair value. Also, the use of the fair value of listed companies in the Iraqi stock Exchange may delay the issuance of financial statements in the suitable time, causes losing the interest of that statements, as the companies, with the application of historical cost, delay the preparation of financial statements and its issues.
Also, the researcher suggests some recommendations: it should not sacrifice objectivity and the suitable time in exchange for information that might not be relevance for users of financial statements, as well as the necessity of prescriptive approach in the case of the adoption of any standard which requires companies to apply the fair value measurement in accounting for financial statements in order to limit the flexibility and the possibility of manipulation in financial items.

Although a great deal of works has been done on the area of capital structure and dividend policy, there is still insufficient knowledge of how these policies affect stock prices. This shortcoming may have been originated from the separation between both policies when investigating their effect on stock prices. Based on this point, this research adopts a new technique (completely randomized design), to combine the effect of capital structure and dividend policy on stock prices rather than separating between them. The study used panel based regression analysis depending on the sample of 30 service and industrial Jordanian firms for the period of 2001-2010. The result of test hypotheses found the following; 1) dividend payout has a positive effect on firm stock prices. 2) Firm leverage has a negative effect on firm stock prices. 3) Combined level of capital structure and dividend policy has an effect on stock prices. 4) Different levels of combined level of capital structure and dividend policy affect stock prices in a different way