journal of Economics And Administrative Sciences

In this paper, a statistical analysis compared the pattern of distribution of spending on various goods and services and to identify the main factors that control the rates of spending between the survey of social and economic status of families in Iraq for the year (2007) and the survey of Iraq knowledge net work (IKN) for the year (2011), which were carried out by the Central Bureau of Statistics through the use of factor analysis and cluster analysis, using the ready statistical software package ready (SPSS) to gain access to the results.

This study cares for the economic living conditions in Mosul City. Its importance lies in the critical period that has been covered
(2002-2007), which was dominated by far–reaching events at political economic and social levels. Among the main results that have been revealed are the following: the rate of economic growth in the City has been the lowest among major urban centers in Iraq. Besides, real income per capita in the City has stayed stagnant during the period of the study. However, the inequality in distribution of income has decreased. The main bulk of the city's population rely on their income from wages and salaries, which makes the level of living in the city highly sensitive to unemployment rate. This rate has shown only a mild decrease during the period concerned.

The following research is marked by "social intelligence and its role in demonstration the potential abilities for individuals." The discussion dealt with the concepts of contemporary is very important because of their significant role in influencing the work of the Organization, as adopted link between the concepts of social intelligence and the potential role of the first to show the second .The research hypotheses tested in three health institutions in the city of Mosul, the research community is represented (Al-Salam Hospital and General Hospital and the son of ether), while the sample were the leaders of these institutions, twin directors and heads of sections. I suppose research and a relationship with a link and the impact of significant figures between the two variables, and use for the purpose of measuring this issue a number of statistical tools appropriate for the analysis of data obtained from the sample. and finally research found a number of conclusions of the most important of the skills Relational between individuals, which include social understanding and social skills they may have attracted the attention slice wide range of leaders, administrators, which means that most of the administrative leaders embody their social intelligence through these skills. It also recommended research a set of recommendations that enrich the field mentioned the most important of the necessity of understanding the fact that social intelligence is a critical component in building personal leadership and elaborated so as to ensure access to the level of functioning of the administrative leaders and organizations are n of administrative and transition from the administrative level to another. looking to make the level of intelligence of the individual priorities that qualify for the positio

Gamma and Beta Distributions has very important in practice in various areas of statistical and applications reliability and quality control of production. and There are a number of methods to generate data behave on according to these distribution. and These methods bassic primarily on the shape parameters of each distribution and the relationship between these distributions and their relationship with some other probability distributions.
This research aims to determine how most efficient method for generating gamma varieties upon the shape parameter α and generating beta varieties upon the two shape parameters α, β.
The common comparison between the methods of generating random variables computerized rely on the less number of random numbers , as well as the time it takes to generate a single value of a random variable x, regardless of statistical efficiency.
In this paper and for the first time,we used the mean square error MSE of the mean and the varianes of the samples that have been generated for the different sizes of the samples as the statistical comparison.
As well as a proposal of two methods to generate data distributed according to beta distribution using the least number of random numbers and the highest ef-ficiency.
We prove by running a number of simulation experiments, programs written by researcher used MATLAB language.

Concentrated research topic in addressing variable vital to the work of offices of inspectors general, construction and scale effectiveness and efficiency is the organizational structure, which are important as is obvious to any researcher in the management and organization and this variable would affect the exercise task supervision and inspection of financial and administrative corruption and combat efficiently, Thus this effect will be placed in the fold ability to achieve goals. That the creation of the organizational structure and requirements to achieve harmony between its properties is creating step towards success. This research aims to analyze the characteristics and style organizational structure of the offices of inspectors general and assess organizational structure to measure the requirements for success, using world class prepared for this purpose. Diagnosis requirements do design appropriate organizational structure for the offices of the inspectors general of the exit structure that balances mechanism and membership in building the organizational structure and the basis of the scientific bases studied. also lies the importance of research to reach organizational structure effective offices of Inspectors General meets achieve its objectives and functions that set him in the law, and then had achieved the primary purpose in their work, which is success in the practice of audit work and inspection, which flows in the fight against financial and administrative corruption was rampant in Iraq.
The research was conducted on (8) offices inspectors general of the (36) operating in Iraqi ministries, and reached the research sample (99) individuals included five levels of employees, they (the inspectors general,) aides inspectors, department managers, officials of the people, and other staff. The list of standard examination is the primary means to collect information used in the research adopted by the researchers.
In light of the results research found a set of conclusions was the most important "that the organizational structure of offices of inspectors general have characterized general mechanism, and too far for practices organic, so that the characteristics of structure of b (central, official, complexity, and specialty) was high usage of very, which was formed to be obstacles in the exercise of the most important functions of the offices of inspectors general oversight and inspections, and creating a situation of mistrust workers, as well as the length of the working procedures and the complexity of the steps, and the large number of administrative and organizational problems.
Find concluded with a set of recommendations highlighted the need to take the process of devolution of powers, and the tendency toward decentralization as a catalytic method is training for workers, as it leads to make them feel their importance, through their exercise of power and decision-making in whole or in part. As well as the fact that administrative decentralization is an appropriate way to train them to exercise responsibility successfully, and are motivated to fill important jobs in the future.

Research indicates that the second half of the twentieth century marked large interests in the service industry by government and private organizations in that one, and the service industry has become the bedrock of plans in achieving economic and social development. From this standpoint felt specialists and researchers the importance of transport modes, including rail, which should be available between Almnltq Civil populated as services organized by the competent authorities to achieve the active participation of citizens in economic and social development in the region and that the term services means economic activities, which are the results Pollack concrete such as accepting the situation and satisfaction them or satisfaction through these and other findings, which eventually form the interests Pollack concrete and that have achieved some of the privileges and benefits to student need, and is the subject of this research on the problem of providing transport services better for travelers by train between the cities of Hasaka and Qamishli Alsorretan, where there is a railway line (train) between the two cities mentioned, but was not taken into consideration the number of villages and populated areas between them, and there is no stop between the two cities, which caused the problem of not ease the transition, and to develop stop new train has been applied base mediator in determining plant construction train passenger service in the light of information related to population in villages located between the two cities above that number (59) village where they were to obtain research data from the records of the Department of Statistics Hasakah province of Syria.

The basic orientation of the research is an attempting to apply the cost determining method according in the contract sector projects for Al- Iraq ceneral company, that this subject has a big value according to its modernity and its influence on the future and the eaning of the company.
The research aims to find out the effect of the method for determining cost based on the activity in determining the cost of the construction sector projects.The research was conducted in Iraq General Company for the implementation of irrigation projects. Bani search on three assumptions, the first is (that the application of the method for determining the cost on the basis of activity (ABC) helps to achieve positive results reflected the accuracy of pricing bids), the second is (that the application of the method for determining the cost on the basis of activity (ABC) gives a greater chance to compete and win tenders, either the third hypothesis is (that the application of the style (ABC) leads to strengthening controls on costs and help the administration to make good decisions.It has been used technique descriptive in the theoretical side and financial analysis in the practical side and led the analysis results practical to a number of conclusions was the most prominent to use the method for determining the cost on the basis of activity leads to determine the cost of similar projects which leads to expected costs more accurate in determining the cost of projects sector contracting as well as that this limitation leads to accurate pricing bids and thus win tender. And doest cause the companieslosing and also increase the chance of assuring in a changeable contended works environment

The basic orientation of the research is an attempting to apply the cost determining method according in the contract sector projects for Al- Iraq ceneral company, that this subject has a big value according to its modernity and its influence on the future and the eaning of the company.
The research aims to find out the effect of the method for determining cost based on the activity in determining the cost of the construction sector projects.The research was conducted in Iraq General Company for the implementation of irrigation projects. Bani search on three assumptions, the first is (that the application of the method for determining the cost on the basis of activity (ABC) helps to achieve positive results reflected the accuracy of pricing bids), the second is (that the application of the method for determining the cost on the basis of activity (ABC) gives a greater chance to compete and win tenders, either the third hypothesis is (that the application of the style (ABC) leads to strengthening controls on costs and help the administration to make good decisions.It has been used technique descriptive in the theoretical side and financial analysis in the practical side and led the analysis results practical to a number of conclusions was the most prominent to use the method for determining the cost on the basis of activity leads to determine the cost of similar projects which leads to expected costs more accurate in determining the cost of projects sector contracting as well as that this limitation leads to accurate pricing bids and thus win tender. And doest cause the companieslosing and also increase the chance of assuring in a changeable contended works environment

Impkact of Knowledge sharing on organizational innovation Impriscal study in Arabic company .
of Knowledge Management is the main component Knowledge sharing system, it mean the exchange if Knowledge, ideas, and good practice with another individual . Knowledge sharing between persons, then its values can growth .
It is vry important because it can provide us with the contention between virus peoples . the interaction among the people can pass all kind of Knowledge among them. the connection and interaction and interaction enable the Knowledge to translate from individual level to organizational level .then the company can make its economic and competitive advantage .
Knowledge can occurred when be a large communication between people management can increase this sharing by motivate employee and provide them with tools to do hard then organization can be innovation .

Due to the lack of previous statistical study of the behavior of payments, specifically health insurance, which represents the largest proportion of payments in the general insurance companies in Iraq, this study was selected and applied in the Iraqi insurance company.
In order to find the convenient model representing the health insurance payments, we initially detected two probability models by using (Easy Fit) software:
First, a single Lognormal for the whole sample and the other is a Compound Weibull for the two Sub samples (small payments and large payments), and we focused on the compound model in some detail in terms of drafting and its importance. With the application of the state of amputation in both the fact that the specific health payments from the top by two million diners in this company.
Both models Parameters were estimated using the maximum likelihood method (MLE) and the use of style (Newton - Raphson) to find these estimates. And then compare between models using standard (MSE). Was reached in general that the compound model is better than a single model in the representation of payments.

In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of research in the statement of the role of competitive intelligence and reverse engineering to achieve competitive advantage, so the problem of research in several questions:
* What is competitive intelligence and how it affects the competitive advantage?
* How to help reverse engineering a competitive intelligence to achieve competitive advantage?
So the search is aimed to the statement of cognitive underpinnings of intelligence and competitive reverse-engineering and its role in achieving competitive advantage through the company's strategy to achieve a lower cost or excellence. In order to achieve the objective of this research and put formulation of hypothesis basic message: help competitive intelligence, reverse engineering on achieved competitive advantage to achieve the goal of the research and test his hypothesis was divided into three Section Investigation singled out from the first and second display research methodology and theoretical framework, while the third on the last and most important conclusions and recommendations.

In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of research in the statement of the role of competitive intelligence and reverse engineering to achieve competitive advantage, so the problem of research in several questions:
* What is competitive intelligence and how it affects the competitive advantage?
* How to help reverse engineering a competitive intelligence to achieve competitive advantage?
So the search is aimed to the statement of cognitive underpinnings of intelligence and competitive reverse-engineering and its role in achieving competitive advantage through the company's strategy to achieve a lower cost or excellence. In order to achieve the objective of this research and put formulation of hypothesis basic message: help competitive intelligence, reverse engineering on achieved competitive advantage to achieve the goal of the research and test his hypothesis was divided into three Section Investigation singled out from the first and second display research methodology and theoretical framework, while the third on the last and most important conclusions and recommendations.

The issue of inequality in distribution of income and / or consumption expenditure is related to economic welfare because there is an inverse relationship between the economic welfare on the one hand, and the degree of inequality, on the other hand. Despite the fact that inequality is considered as normal phenomenon in every society, but if it exceeded certain limits it will lead to undesirable economic, social and political consequences. Therefore, the availability of indicators about inequality is a necessary tool for planning and evaluation of economic development programs. So, current study is aiming at measuring and analyzing the degree of inequality in distribution of consumption expenditure within three geographic areas of Suleimania governorate, namely: the governorate center, other urban and rural area, using familiar objective measures like Gini Cofficient, Kuznets Cefficient, and Coefficient of Variation, sa well as measuring and testing inequality between them by using special measures called Economic Distance Ratios. As was expected, the study found that the degree of inequality in per capita expenditure distribution is relatively high in the areas under consideration, as well as found significant differences between them.The data wich have been used were collected by Iraqi Central Bureau of Statistics and Information Technology cooperation with the statistics of the Kurdistan Region - Iraq during (2007).Finally,the study suggested some proposals that may serve future studies related to inequality, or that assist in designing of programs that contract the living standards gap between individuls of the society.

The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets, hence the existing system of financial reporting trying to adapt the new situation and trying to overcome criticism of the financial reporting of traditional and which is confined only to the reporting of information Finance and neglect non-financial information, as well as lack of interest in reporting on intangible assets, in addition to not reporting the information for the future. Therefore, to provide objective information and air conditioning system of financial reporting is one of the priorities of the accounting profession in the coming years, because the information that reflect the reality of unity in the knowledge economy is the lifeblood of decision makers in these units.

The developments of technology and information that is sweeping the world based on the factors of pressure on the accounting profession in general, and the authors of the accounting information. That becouse the makers of administrative decisions have become in need of new information fit and the environmental situation of the new competition and try to enter new markets, hence the existing system of financial reporting trying to adapt the new situation and trying to overcome criticism of the financial reporting of traditional and which is confined only to the reporting of information Finance and neglect non-financial information, as well as lack of interest in reporting on intangible assets, in addition to not reporting the information for the future. Therefore, to provide objective information and air conditioning system of financial reporting is one of the priorities of the accounting profession in the coming years, because the information that reflect the reality of unity in the knowledge economy is the lifeblood of decision makers in these units.

The research aims to identify the effect of age structure of the population on GDP in Iraq and determine the age groups of children and any of the producers wham are of working age and the elderly of the importance for the purposes of economic planning. Proportion of the age group (0 - 4)Years approached the fifth of Iraq's population reaching Year2007. (17%)Iraq's population young as the percentage of the population in the age group less 15 Year (43%) Year 2007. while The proportion of the population of Age group15-64Which represents the proportion of the working age population amounted (56%,57% ) For years ( 1997,2000 ) Respectively. The The growth rate of gross domestic product (GDP) during the study period( 1987- 2007 )Amount About 9.7% , While the growth rate of the population in Iraq for the period ( 1987 - 1997 ) About 2.7% , Then recorded a relatively large increase for the period (1997 - 2007 )To score ( 3.1%) Almost. Between standard variable analysis (X2) (Category producer) moral, in other whord the, increase in productive class (23.57% ( Leads to increased GDP by $ ( 1% ).

Tourism is a human phenomenon and economic and social activity. It represents an effective forces in the life of the individuals and state alike. As any other economic and human activity has appositive and negative results.
So there is a necessary to planning and activate this sector to get the most possible advantage.
Tourism has special importance out of its effect on the structure and performance of national economy. It can be regarded a dynamic activity with mutual effect include all the economic activities within and out the state. Tourism is affected and affect the production con summing , joineries , communication , ports ,hotel , restaurants ,internal and external trade…etc.
Moreover, spreading tourist projects to different sites will develop these sites and raising standards of living in theses sites, creating jobs in these poor isolated.
Sites, as well as to other activities in these sites then achieving balance and supporting economy in general.

Tourism is a human phenomenon and economic and social activity. It represents an effective forces in the life of the individuals and state alike. As any other economic and human activity has appositive and negative results.
So there is a necessary to planning and activate this sector to get the most possible advantage.
Tourism has special importance out of its effect on the structure and performance of national economy. It can be regarded a dynamic activity with mutual effect include all the economic activities within and out the state. Tourism is affected and affect the production con summing , joineries , communication , ports ,hotel , restaurants ,internal and external trade…etc.
Moreover, spreading tourist projects to different sites will develop these sites and raising standards of living in theses sites, creating jobs in these poor isolated.
Sites, as well as to other activities in these sites then achieving balance and supporting economy in general.

Tourism is a human phenomenon and economic and social activity. It represents an effective forces in the life of the individuals and state alike. As any other economic and human activity has appositive and negative results.
So there is a necessary to planning and activate this sector to get the most possible advantage.
Tourism has special importance out of its effect on the structure and performance of national economy. It can be regarded a dynamic activity with mutual effect include all the economic activities within and out the state. Tourism is affected and affect the production con summing , joineries , communication , ports ,hotel , restaurants ,internal and external trade…etc.
Moreover, spreading tourist projects to different sites will develop these sites and raising standards of living in theses sites, creating jobs in these poor isolated.
Sites, as well as to other activities in these sites then achieving balance and supporting economy in general.

The approach maintenance and replacement one of techniques of operations research whom cares of the failure experienced by a lot of production lines which consist of a set of machines and equipment, which in turn exposed to the failure or work stoppages over the lifetime, which requires reducing the working time of these machines or equipment below what can or conuct maintenance process once in a while or a replacement for one part of the machine or replace one of the machines in production lines. In this research is the study of the failure s that occur in some parts of one of the machines for the General Company for Vegetable Oils in 2010 (the failure the failure s that occur during the months of the year), and discuss the possibility of using one of the models replacement in determining time optimization for the replacement process (the month in which the rate total cost less what can be), I have been using a model replacement first and who cares calculate the average total cost of the parts that stop working once in a while (which break down) in 2010 and aimed at increasing the efficiency of the machine or the efficiency of production lines and thus increase production and the lowest possible cost.

The research aimed to achieve many objectives represented in two variables, which are the impacted factors and the aggregate planning alternatives of workforce in Educational Al- yarmouk Hospital , This research started from a problem focused on finding solutions to the demand’s fluctuation or the energy limitation while the study importance is emerged from diagnosis the suitable strategy and adopt the suitable alternatives due to their importance in meeting the demand for the health service submitted by the hospital .This study based on choosing assumptions of connection relationship and the impact among the mentioned variables in the(surgery and internal diseases) departments. The research is dependent on check least as tool of analysis application of research.
The research reached conclusions such as limited attempts to manage the hospital in order to diagnose the factors affect on planning the work power of which has affected negatively on its ability in determining the suitable alternatives in order to face the clear shortage in the medical stuff to meet the increasing demand on the health service. The research has concluded to many instructions ,the most important one is to take care and develop the diagnosis of the factors affected on work power plans to reach strategy which achieves the hospital objectives represented in submitting the necessary health services of community.

The great importance that distinguish these factorial experiments made them subject a desirable for use and application in many fields, particularly in the field of agriculture, which is considered the broad area for experimental designs applications.
And the second case for the factorial experiment, which faces researchers have great difficulty in dealing with the case unbalance we mean that frequencies treatments factorial are not equal meaning (that is allocated a number unequal of blocks or units experimental per treatment), and has been adopted two methods of analysis ( first Method the expected cell frequencies and the second method harmonic mean )
The application on the data have been done on the experiment has been cultivated a rice crop in the area Mashkhab and included Agricultural Experiment to rice crops that are cultivated both types of balanced and unbalanced experiments of the methods used will be adopted in the research in the analysis of unbalanced factorial experiments and find out which is the best in the analysis to address the situation of unbalance For addressing the problem of unbalance global test and how to analyze the statement.

Environmental risk growing Become challenge "and a matter of controversy and concern to many of those concerned with environment, social, economic, and the same happens with the administrative rather than in isolation for this movement, as the issues of climate change Disturbed and troubled him, especially after what caused the risk of destruction, and irresponsibility , chaos, and the futility of resources, crops, fields, nature and homes and reactors, and after what happened in Japan from the scourge of "Hurricane tsunami " and earthquakes successive accompanied him and what became of him by surprise catastrophic affected the economy and the universe and man as the first first victim, on the basis of these cases took the researchers the idea of research marked by (measuring economic returns and environmental and social for green sector trade) titles "of the study.
The study hypothesis that "contributes to the proper utilization of alternative energy sources or green to improve economic returns and environmental and social development in industrial enterprises" Find taken to promote the concepts of sustainability (economic, environmental and social) goals, "head of him as well as contribute to the dissemination of concepts related to the provision of a balanced share of existing energy sources for the present generation and future generations a vision and social responsibility and ethical future.
The study relied on a descriptive analytical method as a way to it. And three were chosen enterprises in Basra (oil, gas, electricity) room on the ground "for the application.
Since been adopted scale developer after presenting a number of specialized subject matter under examination and the introduction of Ptogerathm reflect the identification and distributed to random sample of (75) members "represent a society composed of three institutions were selected from groups of randomly select the number of each group of (25) individuals have the capabilities and reliability to enable them to professionally answer the vocabulary.
On this basis, the study found several conclusions, including:- Lack of attention to cultural and political activities in the field of alternative energy.
- The limited relationship and the impact of (political activities, and cultural activities) in the promotion of alternative energy products.

Environmental risk growing Become challenge "and a matter of controversy and concern to many of those concerned with environment, social, economic, and the same happens with the administrative rather than in isolation for this movement, as the issues of climate change Disturbed and troubled him, especially after what caused the risk of destruction, and irresponsibility , chaos, and the futility of resources, crops, fields, nature and homes and reactors, and after what happened in Japan from the scourge of "Hurricane tsunami " and earthquakes successive accompanied him and what became of him by surprise catastrophic affected the economy and the universe and man as the first first victim, on the basis of these cases took the researchers the idea of research marked by (measuring economic returns and environmental and social for green sector trade) titles "of the study.
The study hypothesis that "contributes to the proper utilization of alternative energy sources or green to improve economic returns and environmental and social development in industrial enterprises" Find taken to promote the concepts of sustainability (economic, environmental and social) goals, "head of him as well as contribute to the dissemination of concepts related to the provision of a balanced share of existing energy sources for the present generation and future generations a vision and social responsibility and ethical future.
The study relied on a descriptive analytical method as a way to it. And three were chosen enterprises in Basra (oil, gas, electricity) room on the ground "for the application.
Since been adopted scale developer after presenting a number of specialized subject matter under examination and the introduction of Ptogerathm reflect the identification and distributed to random sample of (75) members "represent a society composed of three institutions were selected from groups of randomly select the number of each group of (25) individuals have the capabilities and reliability to enable them to professionally answer the vocabulary.
On this basis, the study found several conclusions, including:- Lack of attention to cultural and political activities in the field of alternative energy.
- The limited relationship and the impact of (political activities, and cultural activities) in the promotion of alternative energy products.

This research was to provide a definition of quality, dimensions and concepts, whether traditional or modern concept, as well as review the dimensions of quality in higher education and vision and mission with the overall objectives of the Statistics Department.
After reviewing quality goals and purposes achieved as well as the mechanisms used to achieve them. and use standard Six-Sigma as one of the methodologies used in quality with the historical roots of using this methodology and methods applied and their definitions to the DMAIC model statement together with the formulae for finding the Six-Sigma level. Through the application which based on the data of the number of students in Department of Statistics-Baghdad University for the academic year 2010-2011, the result showed that the department of statistics lied at the second level of six –sigma.

This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t be activated from the general foundation taxes.
And so , this research includes four fields:-
The first field is the methodology of research , The second field including the definition of the taxes accounting and its aims , The third field contents the introduction to steps of the taxes accounting and its items , the fourth field includes the conclusions and the recommendations.