journal of Economics And Administrative Sciences

Abstract
Purpose: The research seeks to develop the implications of intellectual human capital, and social capital in business organizations, and will be accomplished on three levels, the first level (the level of description) to identify, diagnose and display content philosophical Strategic Human Resource Management at the thought of modern administrative represented by human capital and Ras social capital. The second level (level of analysis) and the analysis of the extent of the impact of alignment between human capital, and social capital in the organizational strength of the organizations. The third level (Level predict) the formulation of a plan to strengthen the organizational strength in business organizations and to develop specific predictions about the nature of the appropriate relationship between the variables researched.
Find a problem: the problem of summarizing a set of research questions, and it was the most important: Is there a relationship between human capital and social capital? Does human capital through social counterpart in organizational strength, the biggest impact at the impact of social capital across the human counterpart in organizational strength? Or vice versa?
Originality / value: undertake this research with the help of managers in business organizations to address the challenge of strengthening the organizational strength, through the alignment between human capital, and social capital.

Abstract:
This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour )، focused research problem is the existence of a distinct lack of application high commitment management human resources and how to employ in order to ensure the achievement of strategic enterpreneurship in construction companies Iraq، and data analysis research used statistical ready (SPSS) and program (Excel )، is the most important statistical tools in analysis of the mean deviation normative and coefficient of variation and spearman correlation.the main findings of the existence of a correlation and impact between the high commitment management and strategic entrepreneurship ، his included four research axes went to the first systematic and theoretical framing of the second and third to view and analyze the results and hypothesis testing in the fourth devoted to the conclusions and recommendations.

Abstract
The goal of this research to identify a set of criteria that can be measured on the basis of which the effectiveness of the application of the Balanced Scorecard in the Jordanian Public Institutions in order to identify the basic requirements to ensure the application of balanced performance measures. The study population consisted of the staff of the Public Institution for Social Security - Irbid of directors of departments and heads of departments and administrative staff, was the use of a random sample of (50) an employee and the employee. The questionnaire was used as a tool to collect data, and as a result of subjecting these standards for the field test and the use of statistical analysis tools to the results of the study concluded that the most important of which there are a set of criteria which are available at public institutions will work to ensure the success of the application of balanced performance measures. Among these standards:

1. The support of senior management necessary prerequisite for the success of the application of balanced performance measures in public institutions.
2. The four axes of the Balanced Scorecard appropriate for application in public institutions.
3. The four axes of the Balanced Scorecard enough to run a balanced performance in public institutions.
4. The non-financial hubs are more important than the financial perspectives in the evaluation process in public institutions.

Abstract
The great importance of training made it as an investment for the organization, and assert the Quality of performance which support it by prepare the employee to the Current and future Jobs . The Research problem a rounded about How to measure the impact of training based on (ISO 10015) and its effect on the Quality of performance , How to evaluation the results of training to attained the training goals . The Research aims to find out the effects of application of international standard guidelines (ISO 10015) to attained the quality of audit work achieved in the Federal Board of Supreme Audit. The Research sought to achieve a number of objectives cognitive and applied on the basis of four key assumptions, and other sub. Has been used a questionnaire -mainly- in the collection of data and information on the research , as were distributed as a sample of (110) employee by analyzing the answers of leadership in the Office of Financial Supervision Federal Top Managers and their assistants, experts, coordinating Managers, heads of departments, presidents of boards in the financial controlling , by using an appropriate measures and statistical tools to reach the results
The research concluded the results of analytical vindicated assumptions mentioned above the existence of effect of international standard (ISO 10015) in the quality of audit work, as well as having a medium level of application specifications, and the presence of the conclusions, and submitted its recommendations of Research model; to achieve quality performance for the organization and employee.

Abstract
The Quality function deployment (QFD) tool is an important tool of total quality management because its a link between two important parts customer and production process of the product, using advanced House of quality, which contributed to provide more details about improving the product before it had a vision for the future of the product be improved. Also the identification of the two competitors (Alwazeer , Altouri) bases on the survey of retailers which they identified five competitors products (Alwazeer , Altouri , Ferry , Jif , Dina)for the product (Zahi). Then House of quality to product (Zahi) has been developed By using a Kano Model to classify of customer's requirements for the preparation of benchmarking on the bases of perceived quality that determines the degree of customer satisfaction for product (Zahi) and competitors , and determine requirements for customers after customer interviews and listen to their views about the problems of the product and what they wish to do it, and by simple sentences taken directly from the customer was reformulated to (10) requirements for the customer then discussed these requirements with a technical focus to reach (11) technical characteristics for the product (Zahi. Also use the analysis difficulty as supportive of quality function deployment tool for identifying bottlenecks in performance characteristics and classification by importance and difficulty of each one of them by the matrix of the difficulty. And research reached into a variety of conclusions the most important one was hearing the voice of the customer and the company not included it in the production process to meet the customer's requirements, and the company's lack of interest in taking into account the difficulty and priority of each property for the production of the product. the main recommendations of the research is to try to use quality House advanced as a mechanism to deal with customer's voice in addition to applying the difficulty portfolio that helps the performance characteristics of product priorities and taking into considering the difficulty and the importance of each.

ABSTRACT
Strives Total Productive Maintenance to increase the overall effectiveness of the equipment through the early involvement in the design and manufacture of equipment productivity. It also operates in an environment of simultaneous engineering work on the synchronization of activities to take advantage of early information by maintenance engineers, design, operation, and that helps to reduce the faults and facilitate future maintenance tasks.
Has adopted a search in the theoretical concept of the total maintenance productivity and concurrent engineering activities carried out during which the conjunction and the efforts of multi-functional work teams . After examining the faults in the company ( consumed ) suggest the researcher to design a new cover electric generator contributes to speed up access to the internal parts and filter the type of holidays and repaired .
The proposed design can be manufactured at company plants ( manufacturer)، which adopts a cover according to the manufacture of parts prior cooperation mechanisms between the two companies . Research has achieved positive results is to reduce the time and costs by 14% . And facilitate disassembly and installation when implementing the reforms of the electric generator ( under discussion).

Abstract
The aims of the research is to know the role of Organisational learning in building talent management strategies in the Ministry of Science and Technology , where we see the challenges facing organizations today dictate now and in the future activation of scientific expertise to meet these challenges and the dissemination of these concepts within the priorities and data organizational culture of these organizations despite having a lot of the importance of organizational knowledge and learning applications .Despite learning and adopting some of the organizations have to enhance their competitiveness, we find a lot of organizations, including (The ministry researched) still do not realize the importance of the role of organizational learning in building talent management strategies, here identified the problem of study focus has been to . develop suitable solution her as much as possible.
For the purpose of achieving the objectives of the research , the researcher designed a questionnaire that included (45) Points for collecting the primary data from the sample of the research which contained (37) indiviluals. and data were collected by questionnaire, and field visits, personal interviews and some official documents to complete the research data. Was also used a number of statistical tools for data processing, including: arithmetic mean, percentage, standard deviation, for the purpose of sample description, and simple linear correlation coefficient (Spearman) to test hypotheses and link simple linear regression to test the validity effect.
The recorded results of all statistical correlations to Organisational learning in building talent management strategies were strong and significant moral influence, as well as relationships were all significant statistic. Which refers to the role of Organisational learning in influencing the achievement of talent management strategies of organizations.
the research concluded a group of recommendations was the most important: the need to support and enhance Organizational Learning in the ministry examined, including contributing to creating and enhancing in building talent management strategies with in the Ministry.

Abstract
The understanding exchange rate policy is fundamental in order to identify the mechanism by which works out macroeconomic, And the vital for macroeconomic analysis and empirical work to differentiate between the de facto regimes and de jure regimes, Where the proved surveys and studies issued by the international monetary fund that there is divergence between the de facto regime (Regime of exchange applied by the country actually) and between the de jure regime (Regime de jure through the documents and formal writings of officials of the central bank), And launched studies on the de facto regime (Being a the basis of evaluating monetary policy) Stabilized (peg-like)arrangements or Crawl-like arrangements.
So a monetary policy in Iraq after the central bank to get of independence in 2004 a major transformation, But in the under the financial system lacks the monetizing and financial depth and the rise in bank liquidity be a normal channels to transfer the impact of monetary policy is ineffective, Thus, The main tool available to the central bank of Iraq are the exchange rate, It adopted a latter exchange rate nominal anchor for monetary policy, Thus, The levels of intervention via open market operations (Currency Auctions) in Iraq, Are the reflecting de facto regime and not de jure regime, Meaning that divergence between the de facto regimes and de jure regimes, Where that rentier Iraqi economy and the weakness of flexible productive his device, As well as the expansion of government expenditure In his part operational at the expense investment, All this handicap in price stability, And therefore impose a constraint on the monetary authority to defend the exchange rate of the dinar in the hope of achieving price stability.

Abstract
The study hypothesize that the majority of Arab countries show a poor agricultural economic efficiency which resulted in a weak productive capacity of wheat in the face of the demand, which in turn led to the fluctuation of the rate of self-sufficiency and thus increase the size of the food gap. The study aims at estimating and analyzing the food security indicators for their importance in shaping the Arabic agricultural policy, which aims to achieve food security through domestic production and reduce the import of food to less possible extent. Some of the most important results reached by the study were that the increase in the amount of consumption of wheat in the countries of the sample did not come only from the increase in production but also from large quantity of imported wheat during the study period. The study also found a significant food gap in the Arab countries, including Iraq, in most of the major food commodities including wheat, a fact that is a result of deficit in the agricultural sector to meet the local needs of these goods. A number of recommendations were suggested in the study including i.e following successful agricultural policies that encourage investors and agricultural producers in the Arab countries, whether they are active in the private sector or mixed private and public sectors .This can be accomplished by providing inputs to agricultural production inputs including fertilizers, pesticides and seeds in addition to modern technology at affordable prices, while expanding the areas cultivated with wheat crops in order to counter the domestic inability of production of the crop in question in quantities sufficient to meet the growing domestic demand for a crop that is a major commodity both locally and the Arab country level. The study also recommends the support, development and implementation of the results of agricultural research in the Arab homeland countries and encourages common agricultural research between the Arab countries.

Abstract
The concept of privatization is built on the basis of the transfer of assets and services of the public sector to the private sector this concept has appeared in the eighties of the last century whene the high oil prices took place and recession solution swept the world Which called for the freedom of the market and left the room for the private sector to take the initiatine in economic activity. Both the IMF have adopted this thesis in their programs of the structural adjustment in light of external and internal factors helped to Create the conditions to accept thesis that under the pretext of achieving a number of economic goals.
In Iraq in spite of the dominance of the privatization concpt on the Political speaches and the Media what has been achieved on the ground is completely opposite where the public sector still dominate the economic activities spported with the oil as the main exportes. the production Services episodes despite their weakness and decreases of its efficiency have been a subsidiary of the public sector.
This means that the privatization thesis has no baseis in Iraq realite and the privt sector and its relatine contripution has been mentioned only in the Political speaches without any real and tangible presence except for marginall importstrad .

Abstract
The specialist researcher fined the relations between economic ideas with economic facts in his theory which called humanity building it is appeared clearly ( in Ibn Khalduons’ Muqaddimah) in a clothe of economic social phenomenon's as a systematical analysis in all fifty chapters of al Muqaddimah ,therefore this paper deal with Ibn Khalduon economic thoughts as important says which describe the society building in its economic subjective and examine the relationship between The dissert and the city within economic says which are cover the social analysis ,and determinate the analysis objects which clearly in this dualism model ,between the state and economic base(Al mash ) ,so that Ibn Khalduon see the dramatic economic changes from the dessert to the city .Ibn Khalduon now how the civilization growth and decline by the economic factor which consider by Ibn Khalduon the first and greatest accomplish to classify the tow environments belongs to the ways to the human get there living from using the nature (means of production ) which leads to the production collections ,clearly growth within times. it is so much relatively to the conditions which role the tow economical model in society at fourteen century in morocco kingdoms .this paper leads us to describe and analyze the most important factors to decline the civilization of Morocco at that period by the economic factor which Ibn Khalduon thought it by the consumption civilization model because of destroying all capitalization in the two environments and didn’t moving to the capitalism system , therefore Ibn Khalduon ideas pattern to historical economical development of societies ,as a scientific method.

Abstract:
We have provided in this research model multi assignment with fuzzy function goal has been to build programming model is correct Integer Programming fogging after removing the case from the objective function data and convert it to real data .Pascal triangular graded mean using Pascal way to the center of the triangular.
The data processing to get rid of the case fogging which is surrounded by using an Excel 2007 either model multi assignment has been used program LNDO to reach the optimal solution, which represents less than what can be from time to accomplish a number of tasks by the number of employees on the specific amount of the Internet, also included a search on some of the basic concepts in fuzzy logic and areas of use, as research has included three types of as models customization, assignment triple 3_dimension Assignment Problem (3AP), and assignment triple Almertb3_ dimension Planer Assignment Problem (3PAP), and assignment multi Multidimensional Assignmen Problem (MAP) and has been to apply this experience to get the data in the Information Technology Department at the Ministry of Science and Technology.

Abstract
One of the most important problems in the statistical inference is estimating parameters and Reliability parameter and also interval estimation , and testing hypothesis . estimating two parameters of exponential distribution and also reliability parameter in a stress-strength model.
This parameter deals with estimating the scale parameter and the Location parameter µ , of two exponential distribution ,using moments estimator and maximum likelihood estimator , also we estimate the parameter R=pr(x>y), where x,y are two- parameter independent exponential random variables .
Statistical properties of this distribution and its properties is studied , and simulation procedure is used to find estimators using four set of initial values of parameters were found ) for different sample size (n=10,25,50,75,100) L=500 , and the results are compared using mean square error offer that the parameter R is also estimated and compared using MSE . the results are explained in tables .

Abstract
Providing useful information in estimating the amount and timing and the degree of uncertainty concerning the future cash flows is one of the three main objectives of the financial reporting system, which is done through the main financial statements. The interest on standard-setting bodies in the forecasting of future cash flows, especially Financial Accounting Standards Board (FASB) explain under Accounting Standard (1) of the year 1978 "Objectives of Financial Reporting by Business Enterprises", paragraph (37) thereof that accounting profits better than cash flows when forecasting future cash flows, In contrast, IAS (7) as amended in 1992 aims to compel economic units to prepare statement of cash flows, because the information related to the cash flows for any economic unit useful in providing users of financial statements necessary basis to measure the ability of the unit to generate cash or cash equivalents, and the needs of the unit for the use and benefit of those cash flows.
At the level of the Iraqi environment, there is no indication to the economic units work forecasts cash flows, as the decisions made by whether decisions to grant credit or investment decisions are often based on personal experience for managers and decision makers in banks. This research aims to provide an indication (or indicators) from the heart of the financial statements (specifically income statement and statement of cash flows) from which to forecasting extent positive or negative future cash flows of a particular economic unit, and this index is available to all interested parties, whether the same economic units or current and potential customers with these units.

Abstract:-
The research aims to shed light on the role of E-Audit in raising Independence and professional competence of the external auditor, the study has been applied on a sample of the branches of the Rafidain Bank n have been addressed research topic beside the theoretical, as put forward by the literature of accounting, audit and that the contents of the section first, either the practical side was required to test the hypotheses use form questionnaire, which was distributed to a sample of the external auditors and bankers research sample. He has applied for his part in the search for a standard of independence and professionalism of the external auditor and the factors influencing these standards, and the most important findings of the research: -
1.E-Audit leads to the separation of audit work and the work of the committees assigned to the auditor within the units.
2. The first task of the auditor in all units is to examine the internal control system in units of the research sample, therefore, the presence of electronic information system sound for the activities of the units sample leads to the ease and efficiency of the examination of the internal control system and thus the discovery of errors less time, effort and cost.
3. Leads to disallow electronic information system for people who are not licensed or authorized to enter and thus does not give the opportunity for manipulation of information and the results of the audit units in the research sample.
4. Leads checking mail checker to make more efficient and work experience in the field of computer data processing electronically and thus enable him to perform the procedures adopted by the sample units in the audit process.