journal of Economics And Administrative Sciences

Abstract
This study aims to evaluate the performance of emergency departments according to international standards through studying the performance in some of Iraqi public hospitals, where the evaluation performance is considered one of the important topics that take a great deal of officials\' attention, especially decision makers in health organizations.
The researcher has derived the research idea from the importance of work in emergency department in hospitals and to what it provides of medical services and quick and immediate nursing care that help in patients\' lifesaving, and it is the mirror that reflects the real image for the hospital and the main window for the medical services that are provided in those hospitals through measuring the important aspects that the performance constitutes, identifying its significance for the purposes of measuring and testing, and then contribution in constructing an evaluation system that can be utilized in developing emergency departments in Iraqi public hospitals.
Based on reviewing the relevant literature, the researcher determined a set of hypotheses, and in an attempt to test these hypotheses, the descriptive analytical method is used, where an international checklist is constructed to evaluate the performance of emergency departments in the studied Iraqi public hospitals that included (13) criteria that are divided into (360) questions. The study is conducted in the emergency departments in four public hospitals in Baghdad city that are: Imam Ali Public Hospital, Baghdad Teaching Hospital, Al-Karkh Public Hospital, and Al-Kadhimiyah Teaching Hospital. Besides the checklist on the study, three other instruments are used in the study that are medical records, real observation, and personal interview. Several statistical measures are used for data management like arithmetic mean, standard deviation, percentage, ANOVA, Z-test, T-test for one sample, F-test for measuring the associations, and congruency tables.
Based on measuring and determining the study variables, and testing association and the effect and differences among these variables, the researcher has found some important conclusions; of these are the shortage in specialist physicians, permanent physicians, rotator physicians, inadequacy of emergency specialist, and nursing staff, and that the numbers of currently available medical and nursing staffs are not appropriate to the numbers of patients and clients who visit emergency departments in the studied hospitals, besides the lack of the materials necessary in emergency departments as a whole, for their modernity and design, the furniture and their correspondence to international specifications, lack of the medical appliances and equipment where they are not qualified according to the international specification used in measurement, besides unavailability of hospital wards and beds in the studied Emergency department.

Abstract
There is no doubt that the project control function is very important for administration, so the project Management depends on to monitor and control the project. The project control integrated to the planning which is the base of the administration functions; planning, organizing, directing, and controlling. Without project control cannot be insure to fulfill the plan of the project by the budget and specified time. The project management apply many methods of control to achieve the goals of project which are cost, time, and required specifications. Earned Value Management one of control methods that used in the project by international companies.
Earned Value Method is used in the project of building of Superior Judgment Council which executed by Al Mansour Company of construction contracts, long for about three years from 2010 to 2011 .Schedule of planned value, actual cost, and earned value have done to reach the control indices of Earned Value Method that are; Cost Variance, Cost Performance Index, Schedule Variance, Schedule Performance Index. Then monitor and analysis the performance of the project in aspect of cost and time ,thus the control of cost and time integrated to achieve the goals of project management .The study has reached several conclusions such as:
In Al Mansour Company the cost control separated from time control of the project. The estimated cost and time have to be accurate in using Earned Value Method , and it\'s important to identify the percentage of executing work accurately .So as the results of control indices would be correct.

Abstract
Administrative leaders conserned to understand the challenges which are faced their organizations and try to assimilate and adapt with the extent that achieves to it efficiency and effective- ess, and standing face to face to faceing any challenge.that threaten it’s existence thro- ugh using modern inputs reached to that level of these challenges and applied the study on a sample deliberate random from teaching hospitals of the Directorate General for Health Baghdad Karkh, and the Directorate General for Health Baghdad Rusafa and the City of Medicine , The importance of the objectives of the study to identify the types of regulatory challenges facing the organization, and the types of ritual practice in hospitals, in order to determine the nature and the type and strength of correlation between the regulat-ory challenges and organizational Rituals as well as to determine the nature and level of impact of the challenges in the ritual , and develop the goals a set of hypotheses Alrisahib add (2) and sub-number (12) that formed together a model hypothetical study included variables surveyed, formulated on the basis of these assumptions ,and tested statistical analysis ready SPSS and select correlation level of moral high of variables respondents as well as for the following challenges in the rituals and concluded researcher that sense of a sample study of the challenges and what is happening around them of significant changes and ongoing about their jurisdiction in the case of keep going and this refers to the ability of the sample to reconcile between the requirements of their work face and continue to achieve scientific development to their specialization on the other hand and check the degree of vigilance of the sample on the variables are subsets of the rite (motivation, planning, commitment, formal decision, the criteria core) and here comes the role of the administration in the possibility of progress and make a kind of growing interest about those rituals which achieves state of harmony and adaptation.

Abstract
This study seeks to address the impact of marketing knowledge dimensions (product, price, promotion, distribution) on the organizational performance in relation to a number of variables which are (efficiency, effectiveness, market share, customer satisfaction), and seeks to reveal the role of marketing knowledge in organizational performance.
In order to achieve the objective of the study the researcher has adopted a hypothetical model that reflects the logical relationships between the variables of the study. In order to reveal the nature of these relationships, several hypotheses have been presented as tentative solutions and this study seeks to verify the validity of these hypotheses.
For the purpose of application of this study practically on the ground and in order to test its hypotheses Iraq Oil Products Distribution Company has been selected as the study sample and Baghdad Distribution Commission has been used for the questionnaire tool in the collection of data from the field.
The size of the sample included in this study is (53) members of the senior management of the company and the SPSS statistical program has been used for the purpose of conducting statistical processing, and the study have arrived at a number of very important conclusions: -
1-The adoption of marketing of knowledge by the surveyed organization contributes to enhancing the effectiveness of its strategy.
2-The results showed an effective correlation of marketing knowledge in organizational performance and this confirms that the organization of the study sample has sought to achieve excellence in the performance by means of its technical and marketing staff which is able to achieve the desired level of performance.



The Most Prominent Recommendations: -
1- Recognizing the importance of specialization in the field of business, it would be wrong to find many of those responsible for marketing activity holding degrees in such fields as engineering or other disciplines, because there are differences between the field of engineering and the field of marketing so the organization officials should employ people with experience and degree in marketing or make for the lack of marketing knowledge through participating in marketing training courses to improve their performance.
2- Calling on the surveyed company to spread the concept of marketing knowledge among decision makers through conferences, seminars and training programs which aimed at raising awareness of the role played by this knowledge in the process of making strategic effective decisions by the organization, which will be reflected in this knowledge on organizational performance.

Abstract
The research aims to know the influence of the intellectual capital on the internal control system in a sample of General Inspection Offices in Iraq. The research includes a sample of individuals who are working in these offices total sample (46) individuals distributed according to functional levels (General Inspector, Deputy Inspector General, and Director) , The data and information were collected by using questionnaire, which is done for this purpose, as well as personal interviews in order to reach to the results that achieve the aim of this research , Two hypotheses were formed , the first hypothesis consists of (4) secondary hypothesis , All these hypotheses were tested by using statistical tools such as (percentages, frequency, mean and standard deviation, Pearson coefficient Spearman correlation coefficient, Kendall correlation coefficient, Simple regression coefficient) , The research reached a set of conclusions, the most prominent of these conclusions are the intellectual capital influence on the internal control system , and this will give a strong motive to necessity of investment in it by the Offices of General Inspection. The researcher puts a set of recommendations , which the most important of them is that the administrations of these Offices must go to know the concept of the intellectual capital , its elements and how to get the profit from it by considering it as an essential and an important source among the sources of these offices , It is necessary to invest the positive relation between the constituents of the intellectual capital and internal control system.

Abstract
Concentrated research topic in the study of key variables in the work of the inspectors general offices , which are in the application of quality management standards audit work and reduce the incidence of corruption. It highlights the importance of current research in being a serious attempt aimed at highlighting the role of the importance of standards of quality management audit work , because they represent a router and leader of the accountant or ( Sergeant ) in the performance of his work and the extent of compliance with these standards , as well as highlight the role of quality audit in reducing the incidence of corruption , of during the professional performance of Higher auditors and determine the responsibilities entrusted to them and proceed to raise the quality of the process audit and to meet the challenges and risks that committed public money , and to understand the nature of the relationship between the variables Monday studied, was the adoption of standards quality management audit work variable independent of the dimensions of the four, is ( professional requirements , skills and competencies , distribution of tasks , guidance and supervision ), and reduce the incidence of administrative corruption variable dependent through indicators five , she ( bribery, exploitation of office, embezzlement, theft, fraud, forgery, mediation and nepotism ), and in order to achieve this goal has adopted this research hypothetically blueprint reflects the logical relationship between the variables of the search . For the purpose of the application of this research and testing hypotheses has been selected sample of (7) from the offices of the inspectors general of the (36 ) operating in Iraqi ministries they represent one of the most important regulatory agencies operating in the country , and in the light of the results reached search a set of conclusions was the most important ( poor knowledge of some of the auditors in the offices of inspectors general in Iraq standards, audit , and in particular the international standard (220) special audit quality , in particular, through what is shown by the results of a proportion of neutral ( 41.3 %) to acquire adequate knowledge of the concept of quality of performance in accordance with ISA Bank).
He concluded Find a set of recommendations notably ( strengthen and consolidate went offices of inspectors general to develop and improve the management quality of audit work through the development of guidelines or standard under which measure the level of quality management audit work or regulatory reporting , order to be a reference to the departments and agencies in the preparation of reports , as well as the development of organizational unit in a competent offices under the supervision of compliance with the application of quality management standards audit work , as well as the application of the concepts and thought this trend evenly in pan offices).

Abstract
The objective of this research is to analyze the relationship between the Factors of critical success and sustainable competitive advantage, and I have tested Search Company Mu\'tasim General Contracting, through applied on a sample of (90) manager, engineer and project manager, spread over sections and the company\'s projects surveyed. has been selected sector construction industry as one of the sectors vital and important that play a major role in the advancement of Iraq\'s infrastructure under the current circumstances, which epresent a set of Projects are Mu\'tasim General Contracting construction implemented in the vernorate of Baghdad, a field of study in order to stand up to the reality of strategic management, management agents of the project, the factors associated with human resources, and their variants subsidiary as success factors critical impact on the success of the project management, and effect in sustainable competitive advantage of the company surveyed.
Used the resolution as a key tool to collect data and information, for the purpose of access to the results he sought the researchers to test the two assumptions two major related relations link and influence between the variables of search key, and for data processing, use some means of statistical (such as the arithmetic mean, standard deviation, percentages, correlation coefficient ranks to Spearman coefficient simple regression ), have reached research findings most importantly, the existence of relations link correlation between the two variables and the presence of following moral elements of critical success in the sustainable competitive advantage, and based on search mechanism of the conclusions recommended that the company\'s efforts surveyed to detect the elements of success critical time early through administrative practices and use them to achieve sustainable competitive advantage and objectives of the company surveyed.

المستخلص
بسبب التغييرات الهائله في بيئة الاعمال والنمو الكبير في مستويات المعيشه زاد الطلب على الخدمات بشكل عام وازاء ذلك ادرك الممارسين في حقل الخدمه ان استراتيجيات التسويق التقليديه والنماذج الاداريه التي تستند الى حلول احاديه كالسعر وحده لا تقود الى نتائج مرغوبه لدى الزبائن وحتى المنظمات كما انها لا تطبق دائما لصناعة خدماتهم الفريده .لذلك اصبحت الحاجه لمعرفة تسويق الخدمه امراً واضحاً وحرجاً لتجنب حالات الاخفاق في الخدمه كما أن التسويق المستند الى المعرفه سيجنب المنظمه ذلك الاخفاق في تسليم الخدمه ويعزز الاستجابه المطلوبه لاصلاحها في الوقت المناسب واحتواء حالات الفشل مما يؤدي الى الارتقاء بالعلاقه مع الزبون.
وعلى هذا الاساس تجسد الهدف الرئيسي لهذا البحث في اعطاء صوره واضحه عن الاخفاق في تسويق خدمة صيانة سيارات (كيا) و(هيونداي) والاستجابه وخيارات الزبائن بتقديم شكوى من عدمها في حالات الاخفاق التي تحصل.اعتمد الباحث المنهج الوصفي التحليلي في هذا البحث وجرى استخدام استمارة استبانه(صممت في ضوء دراسات سابقه وتمت صياغة واختبار المقياس بموجب اساليب علميه واحصائيه ) لاعراض جمع البيانات من عينة البحث التي قوامها (٦٠) فردا من الحائزين على سيارات الشركات المذكوره توزعت بواقع (٣٠) فردا لكل مركز صيانه تابع لكل شركه في بغداد جرى اختيارهم بطريقه عشوائيه.جرت عملية معالجة البيانات بالاساليب الاحصائيه وباستخدام نظام  المحوسب وكانت ابرز النتائج التي خرج بها البحث ضعف ابعاد تسليم الخدمه والتي تشمل الدليل المادي وسلوك العاملين الذين يمثلان اسباب جوهريه لاخفاق خدمة صيانة السيارات فضلاً عن ضعف الاستجابه لشكاوى الزبائن و ما يتطلب من الشركات موضوعة البحث زج العاملين في برامج تدريب وتأهيل بهدف تحسين التعامل مع الزبائن واشباع حاجاتهم ورغباتهم وتوفير تسهيلات المكان والراحه وفض الازدحام على تسليم الخدمه.

Abstract
Concentrated research topic in the study of variables key to the work of offices of inspectors Amyin ، a (re- design function، and performance Organisational ) and took this message to know the nature of the relationship and the impact of the dimensions of the re- design function as a variable interpretative through its dimensions، is ( the diversity of skill، selecting the task ، the importance of task، autonomy، feedback )، and performance Organisational variable responsive through two dimensions are ( effectiveness ، efficiency )، and in order to test the research hypotheses were absorbed variables in the form of a questionnaire and were questionnaire primary means of gathering information approved by the researcher as well as the use of three other tools، are records، and observations of actual ، personal interviews were distributed to 93 individuals and conducted research on (5) offices inspectors Aamyin in Iraqi ministries ، Ferdashmmelt four levels of employees ، namely، ( Director، head of Department، an official of the Division ، in charge of the unit ) has been included Multi Find a set of questions intellectual crystallized collectively research problem، and then set its objectives and its importance، and used many means of statistical processing of the information required ، including the coefficient of a correlation ranks (Spearman)، to test hypotheses correlation ، and regression coefficient and critical path analysis to test hypotheses influence in the light of the results Find reached a set of conclusions was the most important ، the existence of arelationship and the impact of correlation between job redesign and variables ، and Organisational overall performance . I conclude Find a set of recommendations highlighted the need for the offices surveyed redesigning job in ascientific manner true and attention Baalabaad essential that brought him search in order to reach the performance of the organizers of the good ، as well as the delegation of authority and responsibility and atendency toward decentralization as a longer way catalytic and training for Alji ، thus contributing to the success of the work within the regulatory offices surveyed

Abstract
Material Requirements Planning System (MRP) is considered as one of the planning and controlling of production and inventory systems which is used to prepare plan of the final production requirements and its parts of subcomponents raw materials and the time at which it was needed for the purpose of preparing orders of production and purchase.
The problem of the present work is represented in the general company of electrical industrialization adoption of traditional methods and personal experience of the process of the products and\\or purchase quantity and inventory quantities and limiting the required time for acquiring the required quantities of the materials and parts used in the finish product of the company, in addition to the multi goals of the company which is wanted to do according to its importance at the same time, enjoined the use of the method of goal programming to build a multi goals mathematical model for material requirements planning for the electrical geyser as a research sample general company of electrical industrialization in Al_Waziriya, the period of planning was limited by three months for the year of 2012 (July, August and September), And used in the model solution and get the results the program ready (LINGO-Ver.13).
The mathematical model acquired its special importance from its applicability in any company and productive factory after making simple adjustments on it. The present work reaches some conclusions, the most important ones was that the goal programming is considered of the efficient best methods in management since in dealing with multi and\\or conflicting goals. According to research results, many recommendation was put, the most important recommendation was the expansion in implementation of mathematical methods while planning to make a decision instead of traditional methods for its goals scientific potentials offers in controlling on circumstances and decision limitations and to achieve the best results with a available resources.

ABSTRACT
The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming models squared used to determine the production farm optimal plans under conditions of risk and uncertainty . The study relied on the use of the model of linear programming in determining the farm optimum production plan and sensitivity analysis of these plans, using the program Statistical QSB, also used the model MOTAD to determine the farm efficient plans of expected return(E) and lower risk at a sensitivity analysis to it: the match results that have been obtained for first plans of model MOTAD to the results of a solution model of linear programming crop itself in terms of cropping and agricultural areas, and also plans of the first and the second scenario the efficient plans that take into account the margin risk may differ from the optimal plans and that does not take into account the circumstances of the risk , which aims to veneration absolute income expected of the first plan obtained from the use of model (LP), as they differ from plan farm actual and conclusions that have been reached can offer a number of recommendations, the most important : the use of linear programming method to determine the investment of available resources more efficiently, which helps to increase production. Crop recombination of the Association and as shown by the results of the (LP)in order to achieve the economic efficiency of farmers Association and the exclusion of agricultural crops is economically important.

Abstract
This study aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking governance and achieve strategic objectives), has been tested hypotheses. Study has reached multiple of the most important conclusions: -
1 - There a correlation relationship between Banking governance and achieve strategic objectives.
2 -There is a impact relationship between banking governance and achieve strategic objectives.
The study included a number of recommendations, most notably the following: -
1 - Work encourage by the principles of Banking governance as one important component of the financial safety to achieve strategic objectives of the banks.
2 Taking into account the importance of the relationship between the banking and Banking Governance standards to achieve strategic objectives, in the evaluation of performance deviations from what is planned and the subject within strategic objectives.

Abstract
Linear discriminant analysis and logistic regression are the most widely used in multivariate statistical methods for analysis of data with categorical outcome variables .Both of them are appropriate for the development of linear classification models .linear discriminant analysis has been that the data of explanatory variables must be distributed multivariate normal distribution. While logistic regression no assumptions on the distribution of the explanatory data. Hence ,It is assumed that logistic regression is the more flexible and more robust method in case of violations of these assumptions.
In this paper we have been focus for the comparison between three forms for classification data belongs two groups when the response variable with tow categorise only.
The first form is the linear discriminant function ,The second is the probability form which it is derivative as alternative for the linear discriminant function while the third form is the probability function model. Of the logistic regression the comparison between these methods is based on measure of the probability of misclassification .We show that the results of the probability form of the logistic regression has minimum probability of misclassification through the application on the data of two types of (leukemia).

Abstract
In this research, the one of the most important model and widely used in many and applications is linear mixed model, which widely used to analysis the longitudinal data that characterized by the repeated measures form .where estimating linear mixed model by using two methods (parametric and nonparametric) and used to estimate the conditional mean and marginal mean in linear mixed model ,A comparison between number of models is made to get the best model that will represent the mean wind speed in Iraq.The application is concerned with 8 meteorological stations in Iraq that we selected randomly and then we take a monthly data about wind speed over ten years Then average it over each month in corresponding year, so we get different clusters ,each cluster contain 12 observation that represent a mean wind speed for each station . The comparison among the best models are held by using statistical standard the mean square Error(MSE),our conclusion for the parametric model during the application the with additional random effect(the second model) is better than the model without addithonal random effect(the first model)for all station in general,for nonparametric model we found the conditional local mixed model is better than marginal mixed model in estimation the conditional and marginal means for mixed model in general, for marginal mean , where found that the marginal local mixed model is better for all the stations that we were sampled except for the fifth station we found that the conditional local mixed model is better for the marginal local mixed model in estimation of marginal mean mixed model .

Abstract
This paper deals the prediction of the process of random spatial data of two properties, the first is called Primary variables and the second is called secondary variables , the method that were used in the prediction process for this type of data is technique Co-kriging , the method is usually used when the number of primary variables meant to predict for one of its elements is measured in a particular location a few (because of the cost or difficulty of obtaining them) compare with secondary variable which is the number of elements are available and highly correlated with primary variables, as was the application of the prediction process in a manner kriging only primary variables and we compared prediction result between C0-kriging and kriging technique to knowledge the best method for these cases.

Abstract
This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 \"Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented the predictive value of accounting information, confirmatory value as well as materiality. The research aims to identify the financial reporting requirements of the assets impairment under IAS 36, as well as the emergence of the role of the application of those requirements in enhancing the relevance accounting information. The results showed that the financial reporting for the impairment of assets in the financial statements provides information more relevance to the decision-makers because of the predictive value of the fair value information or value in use as well as the confirmation value, and their materiality. Accordingly on the above, the researchers suggest the application of the requirements of IAS 36 in order to reporting the impairment of assets in the local corporations.

Abstract
The use analysis value chain such information in the provision as financial so information quality meet and satisfy the needs of users such information , particularly investors and lenders as the identification needs financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the behavior users as accounting information to reflect the information shown in the financial statements of their preferences and then fit their use of current and futuristic through interpretation and prediction of their behavior , which is one of the essential activities in value information has been the use in which information determining characteristics and convenience of representation sincere more important for As is the quality of accounting information the grade benefit if they were employed information in the best possible way for the benefit of the users of information dissimilar not only to their forms decision but also in terms of their behavior and style of their awareness depending on the way of thinking and reflexes and response to cognitive-based culture, accounting, administrative, and the time period financial statements because the more realize and understand user information whenever they are more suitable for decision adds to know where his