journal of Economics And Administrative Sciences

Discussion dealt with the independent factors critical such us success factors and the risk management process, and dependent factor of the general competitive strategies, and began searching the dilemma of thought, as crystallized his problem in the light of the need for organizations to philosophy and deeper vision of a more comprehensive understanding of the concept of risk management, assessment and management to maximize the competitive strategies of public, and on this basis, Search queries formulated problem of the gap between the knowledge-based intellectual propositions farcical for the purposes of interpretation of the relationship between the critical success factors and the risk management process, and likelihood maximize the output of the production process.
And manifested aim of the research in determining the extent of benefit from risk management to maximize the output of the production process of the private Iraqi banks, and the diagnosis of the critical success factors for the risk management process, and submit proposals that could contribute to clarifying these modern concepts in the field of strategic thinking, and test the Iraqi environment to incubate Search and rely on the analytical style of the survey, was the use of a linear programming approach to test the hypothesis of the research, data was collected through structured interviews for (48 (a director of the upper and middle departments and operational in twelve private Iraqi banks
The research found the impact of the critical success factors and the risk management process to maximize the general competitive strategies, being the output of the production process of the Iraqi private banks. And conclude the existence of the critical success factors for the risk management process, and the existence of interest in the risk management process changes to reduce non-core activities in the banks, and the protection of its resources. The recommended research need to invest critical success factors for risk management and the need for sustaining order to maximize the added value of strategic competitiveness and encourage investment process of risk management, and propose to conduct a study of the impact of strategies to address the risks to strategic performance of the business organizations through the comparison between private banks Iraqi and regional, and create a specialized center for risk management

The research aims to identify the elements of performance supervisory good and effective and availability in the Governmental council through examination and analysis of the reality and practice of censorship in this Council through study and evaluate the characteristics of the regulatory effective upon which the Governmental council in the performance of his work and knowledge of their adequacy by comparing the established criteria , and determine the effect of characteristics supervisory the performance standards for the Governmental council, Based search to two assumptions key to check the level of the relationship and the influence of the dimensions of the control in improving the performance using a number of statistical methods, and prove the hypotheses were selected Wasit Provincial Council in order to have the research community, and then choose the members of the council entire totaling (28) members to be sample research.
The research included the current academic years (2003 - 2013) as the basis in Dealing with data and information for the study, The research found a set of conclusions was the most important , There is a significant effect of the dimensions of the control exercised by the Council to maintain the performance of the local executive bodies , and was influenced by the work of the supervisory board and the quota system and the multi- party system and the lack of coordination of the regulatory agencies of central and local communities in the province.
The study The research recommended , A set of recommendations including: the audit work of the Council should be stripped of quotas and factionalism , and expand the powers of the supervisory board to work to cover all operational units and local departments of federal jurisdiction and work impartially and fairly full and without discrimination in the exercise of its monitoring function .

Is the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.
The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and maturity.
As demonstrated research variables in one variable independently , which represents the rate of sales growth as it turns variable adopted in the rate of growth in retained earnings , while the research community has been represented by (23) U.S. companies large and diverse activities listed in the fortune 500, has been using some statistical methods The task of calculating t) tabular (f t) calculated ( to see the strength of the association between the two variables and were used as well as (f spreadsheet ( and f) the calculated ( to see the degree of influence between the two variables .
The research has come to several conclusions was the most prominent of the existence of a variety of factors and hidden phenomenon that will affect the behavior followed by funding companies through the stages of their life cycle is the most important of these factors retained earnings . The most important recommendations that came out of the current research is to encourage companies to pay attention to the life cycle of established financial terms and define the behavior of financial companies followed at every stage .

The phenomenon of negative behavior has studied as a social and psychological phenomenon that effect on the performance and life of workers inside and outside the organization. The adoption of this phenomenon is studied in terms of the role of the internal environment of the organization in addressing this behavior, being the variables belong to the field of organizational behavior to see the results of those variables on the Iraqi organizations, since the specificities of it differ from the rest of the Arab and foreign environments. Therefore, this study focused on testing the relationship of the internal environment of the organization and its role in addressing the negative behavior of the workers.
this study came to tested the society of study that represented by (6) offices from the Offices of General Inspectors in the Iraqi Ministries. The sample includes (98) employees, the questionnaire used to collect data and analyzed paragraphs depending on the Statistical Program for Social Sciences (SPSS). The research has come to many conclusions, most notably is, the centralization govern the work of the surveyed Offices of General Inspectors. The workers cannot take the decision by themselves only by reference and in detail to senior management, in spite of knowing what must be done and the limited participation of workers in decision-making by the laws and regulations. The official and complexity limited the free movement of workers towards highlighting the skills and personal abilities that reflected on the functions of the office, standing in front of their ambitions and their inability to embrace new ideas. The administrative leadership affect the negative behaviors, and this shows that the leaders or administrative of offices have prominent role in the treatment of negative behaviors, as it put the plans, policies and programs. It can reflect the vision, philosophy and ideas in creating an appropriate internal environment and encourage their human resources to raise and interact with them and encouraging them to participate in the implementation of these ideas and visions, leading consequently to enhance the trend towards positive behaviors and to move away from the negative ones. The types of positive moral incentives increase the sense of relief and a desire work, as well as a sense of complacency about financial incentives that received being equal to employees in other organizations.

The research focuses on addressing one of the most important concepts of modern management that deal with the relationship between government institutions and stakeholders, Which now occupies a special significance in trends modern management, a concept of corporate governance it takes the internal mechanisms due to its key role and is important in the process of corporate governance and looking for building Effective mechanisms for this concept in light of laws and regulations that are available in the local environment and on the functioning of government institutions, Search has been applied in the Federal Board of Supreme Audit of Iraq (BSA) due to its particular importance as an institution control and as a awaits the society a lot in the status quo, through the analysis of legislative and regulatory frameworks for the BSA and the structures and management practices where, As well as the opinion of the competent authorities of institutional governance in the BSA effective mechanisms available was done by checking the laws under which the BSA and use of the questionnaire to take the views of the sample on the internal practices of the Management BSA, Formed the research sample of 60 people from the departments of the Supreme BSA and their positions was as follows (General Manager, and assistant general manager, and an expert, and President of the Commission, and director of the department).
In light of the results research found a set of the most important conclusions was that "the BSA available has a set of the most important mechanisms of corporate governance such as Board of Directors and is activated through the practices of his roles, in addition to the lack of a mechanism for Control Commission within the mechanics of corporate governance.
Find concluded a set of recommendations, most notably "activation processes disclosure activities and performance of the BSA in the largest by publishing more reports, especially the financial statements of the BSA.

The study aims to determine the responsibility of nursing staff for medical errors that accompany the surgery at the hospital , which is one of the important issues that the importance of determining the responsibility of landlords nursing medical errors in the hospital was the rationale in choosing the subject. Since study included cases of errors nursing staff of (22) case. While the checklist distributed to a sample of nursing Angel Group in Sadr Teaching Hospital 's (100) nurs According to the problem, the study in determining the responsibility of nursing staff for medical errors that are not important for the hospitals. Has shown results of the study agreement members of the study sample that the clarity of the power possessed by nursing staff at work and determine responsibility leads to reduce medical errors by the nursing staff The most important conclusions that the non-use of starters mandate effective authority for staff nursing leads to mistakes by the nursing staff and to determine the responsibility of nursing staff for medical errors lead to a reduced commission. Either the most important recommendations for greater coordination and convergence between the sections of the hospital towards the issue of errors nursing staff and work on exchange of information , and to create a system characterized by easy and rapid exchange of information and the need to educate nursing staff and those who work medical duties , responsibilities and obligations imposed by the laws that regulate this profession humanity

This research aimd to analyze the role of strategic entreprenenial on according to the external performance of a sample of Iraqi private banks, namely, (National Islamic Bank, Iraqi Ahli Bank, Baghdad Bank , Middle East Iraqi Investment Bank) has launched research in fundamental problem stems from the question seeking his response to the characterization of the problem which is improve banking performance through strategic entreprenenial and to achieve the goal of the research was to prepare a questionnaire included a number of questions about the independent research and approved variables accounting for the independent variable strategic entreprenenial and included four dimensions (entreprenenial culture), entreprenenial leadership, mind leading or managed resources strategically.
The dependent variable (outstanding performance) the adoption of four metrics are (Financial scale, marketing scale, resources scale, and scale to support senior management.
Forms have offered a sample of middle and senior management staff in the four banks to answer it.
The study found the research sample to realize the importance of the dimensions of the strategic entreprenenial to achieve outstanding performance and recommends that the adoption of the banks to find a strategic entreprenenial to improve its performance

current research aims to build an intellectual framework for concept of organizational forgetting, which is considered one of the most important topics in contemporary management thought, which is gain the consideration of most scholars and researchers in field of organizational behavior, which is to be a loss of intentional or unintentional knowledge of any organizational level. It turned out that just as organizations should learn and acquire knowledge, they must also forget, especially knowledge obsolete and worn out. And represented the research problem in the absence of Arab research dealing with organizational forgetting, and highlights the supporting infrastructure core, and show a close relationship with organizational learning and knowledge, and thus contributing to the embodiment of its contents in our organizations Arabic, which is the latest gap caused the omission of one of the vital topics in the field of organization theory and organizational behavior. And then rising of necessity to exploring the hidden aspects of the topic, to The review search method adopted in the methodology through the analysis of the relevant literature through three chapters, the research found a set of conclusions and recommendations that can help the Arab Director in the adoption of this concept and considered it as business philosophy in managing of his organization.

The main topic of this study is central around the independence of Jordanian central bank and the extent of the effectiveness at the bank in leading the monetary policy without interferences or pressures from side of the government. the degree of independence of Jordanian central bank was based on the following based hypothesis following ,there is relationship between the independence of the central bank and the legislative and economical indices. the most important recommendations are degree of independence of the Jordan central bank 43.5% is a good one, but it possible to reach a higher degree than this one by to making some modification on the Jordanian central bank law and by the central bank should be more rigid in relation to lending to government.

Reflect the sustainable development of the interaction of three key elements are the economic component and the social component and the environmental component while focusing economic component to achieve economic growth and focuses social element to achieve social justice in the distribution of income and achieve prosperity, the environmental component related fields and including emphasizes the protection of the environment and to ensure the continuation and sustainability of resources physical, biological and form in which it believes the interaction required for development process real and effective and sustainable, and is considered the province of Kurdistan Iraq of important areas where the movement of developmental mounting but surrounded by challenges enormous, which requires work to drive development in the right direction and try to curtail the impact of the challenges faced by, to inform the development paths and ranges, it turned out during the previous phase and the extent of qualification for the continuation and sustainability has to be dealt with some of the indicators related to the process of sustainable development in the economy of the region in order to detect the nature and shape of the region and experience the developmental stages. Hence the importance of research experience in the Kurdistan Region - Iraq's development in light of the economic and social indicators for sustainable development, where economic indicators proved there is an improvement in the standard of living and social indicators have proved that there is an improvement in some aspects and underdevelopment in some social indicators for sustainable development

The topic of the partnership between the public and private sectors with great interest by researchers around the world after making sure that the process of economic and social development depends on a combination of resources and energies and expertise of both the public and private sectors in the creation and operation of the various projects , the economic development of the growing proved the failure of both sectors in achieving greater economic growth Klaaly separately in many countries , especially developing countries with a socialist approach , led one way or another to adopt most of the countries economic reform programs promoted by international organizations and institutions ( such as the IMF and the World Bank ) of its own or based on exogenous variables necessitated that. One of them was the adoption of the partnership between the public and private sectors in the construction and operation of projects under one partnership methods.
That the issue of partnership is one of the basic techniques in creating procedures that allow the private sector to enhance its role in economic activity , along with the public sector to achieve economic development, especially in developing countries , have adopted this principle in the precipitant countries, especially developing countries in infrastructure projects as a sector ( water , electricity , transportation ) , and policy reform is a partnership designed to eliminate the imbalance productive structures in public projects , and an important source of funding sources and other targets.
Has been the adoption of the Partnership in Iraq after 2003 as a policy reform in public projects for the purpose of rehabilitating and improving the performance of productive and in this regard has been many productive projects as investment opportunities to enhance the participation of the private industrial sector next to the industrial sector and private sector industries, construction, chemical .

The analysis of the classic principal components are sensitive to the outliers where they are calculated from the characteristic values and characteristic vectors of correlation matrix or variance Non-Robust, which yields an incorrect results in the case of these data contains the outliers values. In order to treat this problem, we resort to use the robust methods where there are many robust methods Will be touched to some of them.
The robust measurement estimators include the measurement of direct robust estimators for characteristic values by using characteristic vectors without relying on robust estimators for the variance and covariance matrices. Also the analysis of the principal components search for the trends of the highest scattered data projected on these vectors, but instead of using the variance as a measure for scattering, we will use robust measurement estimators as indicator for Projection-Pursuit.
In this paper, we used Croux and Ruiz-Gazen algorithm, where the principal components are recognize by projection data on the highest vector for robust measurement estimators, focusing on the robust measurement to Qn and MAD.

This paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB ) to find the optimal solution .

The cancer is one of the biggest health problems that facing the world . And the bladder cancer has a special place among the most spread cancers in Arab countries specially in Iraq and Egypt(2) . It is one of the diseases which can be treated and cured if it is diagnosed early . This research is aimed at studying the assistant factors that diagnose bladder cancer such as (patient's age , gender , and other major complains of hematuria , burning or pain during urination and micturition disorders) and then determine which factors are the most effective in the possibility of diagnosing this disease by using the statistical model (logistic regression model) and depending on a random sample of (128) patients . After collecting and analyzing concerned collected data , the research concluded that the factor of (hematuria) has been found the most effective in the possibility of diagnosing this disease , followed by the factor (patient's age) . Other factors (gender , burning or pain during urination and micturition disorders) were found not significant effective in the possibility of diagnosing this disease . The research ended with some recommendations in this concern .

This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding light on the concept of non-current assets Impairment and the application of IAS 36 and its impact showing in some financial indicators in the research sample company. The results showed the existence of a relationship between the financial reporting for the impairment of non-current assets and certain financial indicators relevant . As there are significant impact for reporting impairment losses of non-current assets in the company's research sample in some financial indicators and after the application of IAS 36 "Impairment of non-current assets" and clearly demonstrates it through the effect of rates of change of financial indicators in the financial statements for those Company before and after the Adjustment .

The economic development and intense competition may make economic units neglected the social aspect as a service workers and the environment, the community and focus on the economic side and achieve profitability only, which puts it in a position of accountability of trade unions and bodies, environment, health, civil society organizations and the focus of many studies accounting in order to clarify social activities and disclosed in the financial statements, increasing pressure from multiple parties calling for governments to issue laws and regulations oblige economic units to disclose complete and accurate information in a timely manner for all social activities and be subject to the disclosure of the social controls that govern the same financial disclosure. I've included accounting thought in the field to reveal the social responsibility of many of the models that have been proposed for a report on the activities of a social nature exercised by the economic units, which made it so multiplicity of models problem facing accountants when applying accounting social responsibility as the lack of agreement on a particular model this means that the application difference between them and thus unable to provide a standard of comparison in susceptibility to social accounting reports.
The aim of this search is identify uniform method for measurement disclosure of the social responsibility that consoldition contribute in used methods by accountants and those engaged in it This current search was reached to conclusion that the multiplicity of measurement disclosure methods for social responsibility was lost the unify the taken decision in the identify requairments of social responsibility from economic unity.