journal of Economics And Administrative Sciences

In this research the Empirical Bayes method is used to Estimate the affiliation parameter in the clinical trials and then we compare this with the Moment Estimates for this parameter using Monte Carlo stimulation , we assumed that the distribution of the observation is binomial distribution while the distribution with the unknown random parameters is beta distribution ,finally we conclude that the Empirical bayes method for the random affiliation parameter is efficient using Mean Squares Error (MSE) and for different Sample size .

In this paper we try to shed light on one of the methods of estimating the structural parameters of the linear simultaneous equations models Which provide consistent estimates sometimes differ from those that we get from other traditional methods according to the estimators of the general formula K-CLASS .This method is known as the limited information maximum likelihood "LIML" or least variance ratio "LVR" method, which represent by formula (14.2) The other side of the LIML method, which is famous for estimating parameters in linear simultaneous equation (individually) attributed to the system of linear equations so that the identification test for this type of equation be over identified and the advantage of this method in the general formula for the estimators of K-CLASS That the value of k be a variable otherwise known other estimators of K-CLASS in which the value of k is a constant Where the method has been applied to simple real-time system of linear equations constructed by the researcher describe the relationship between economic growth, exports and some variables related to them and draw conclusions using ready-made programs (Excel, Minitab) and finally to comment on the results and viewing the main conclusions and then write some of the recommendations.

Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.
Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency. The challenges of deterioration in administrative and technical situations Iraq faces due to the years of war and economic sanction imposed which lead to its decline add new challenges represented in corroded oil wells that need huge money of development and increase its productions efficiency which require focusing on encouraging the foreign investments through oil permissions and contracts to be invested internally. But the current contacts in oil investments are the privilege contracts that guarantee exclusive rights for the contracting company in exploring and production which is unsuitable for Iraq, the joint operations contracts which guarantee the participation of the state with the contacted company in exploring and production as well and lastly the services contacts where the state owns all rights of exploring and production though all this type of contracts play a secondary role in serving wells but not for the purposes of investment or strategic development of oil exploring and extracting that Iraq need currently.

The aims of research is diagnose and indicate the role of fairness in the work of accounting, which is important in reducing the unacceptable practices to manage earnings by economic units, As well as the interpretation and indicate Ethical inside in the accounting and accountants in particular practices in the area of earnings management to reduce the negative effects of the practice and display the results mentioned acts according to what is supposed to be for the purposes of service users, Researchers have identified that one hypothesis, that "Fairness of accountants in of their work accounting lead to a reduction of earnings management practices". The results suggest that the accounting practices that lead to the manipulation of accounting results for the purpose of creating a different impression of the real economic performance of the corporation accounting practices are immoral of the company's accounting practices are unethical, Achieving that fairness in the work of accounting leads to reduction of such practices is not ethical, This result is achieved hypothesis, As well as the fairness commitment of accountants in the accounting work will reduce the risk of exposure to the risk of corporate bankruptcy or collapse, The researchers recommends the need to introduce the subject of accounting ethics and the philosophy of ethics as a separate vocabulary within the curricula of the accounting department at Iraqi universities.

The organization uses many techniques and methods to ensure that they will succeed and adapted with velocity change in the internal and external environment by decision taking, especially strategic decisions.
Strategic decisions are very important for organization success because it can predict the future and deal with uncertainty, in this circumstances they need accurate and comprehensive information to make effective strategic decision.
To achieve that purpose it must owned successful Strategic Information System ( SIS ) and determined the critical success factors for this system ,which can assisted the worker to focus on the important activities to develop it.
This research was tested the relation between Critical Success Factors of
(SIS) and strategic decision effectiveness by questionnaire. The sample of research was (16) managers in the General Company for Vegetable Oil Industry.
In the light of results ,the research attained to the number of conclusion, on of them the existence of significant positive correlation between the research's variables(critical success factors of ( SIS ) and strategic decision effectiveness).

The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The study were getting to many results as bellow :the intellectual capital in the small and intermediate projects are correlations and effect in the performance of The managements of Iraqi small and intermediate projects have the ability the employment human resources as support for their role in performance whether treated customers but it was not active in employment of human capital money by depending the scope of major measurements and financial reports were showed the small and intermediate projects managements in Iraq the changes that happened have employed the variability that happened and effects with human capital that cause increasing the positive change that depending on events . The most directions were in necessity for the investment projects managements for small and intermediate projects because the good relation of positive changes between human performances and capital were the changes of projects increasing and the support for performance aspects in the necessity to activate and supporting financial axis's.

يهدف البحث إلى توفير طريقة لقياس القيمة العادلة الأكثر ملائمة للبيئة العراقية وذلك من خلال تطبيق طريقة القياس القيمة العادلة على شركة الألبسة الجاهزة المساهمة المختلطة إذ تعد الشركة من الوحدات الاقتصادية التابعة للقطاع الصناعي والمدرجة في سوق العراق للأوراق المالية إذ تحقق ربح وتقوم بتوزيع أرباح على المساهمين إذ إن طريقة القياس للقيمة العادلة تعتمد على مقسوم الأرباح إذ سمية بطريقة خصم مقسوم الأرباح النقدي لقياس القيمة العادلة , وكذلك سوف يتم في هذا البحث توضيح الإفصاح المحاسبي عن القيمة العادلة واختيار طريقة الإفصاح الأكثر ملائمة للمستفيدين من الإفصاح المحاسبي إذ سوف يتم اختيار طريقة الكشوفات الإضافية الملحقة بالقوائم المالية , وبيان الأسباب التي دعت للاهتمام بالقيمة العادلة ومدى ملائمة القيمة العادلة في اتخاذ القرارات , وتوصل البحث إلى إن القيمة العادلة واحدة من المقاييس الأكثر ملائمة في اتخاذ القرارات وأيضا أن مبدأ الكلفة التاريخية هو المقياس الأكثر موثوقية إلا انه غير ملائم لاتخاذ القرارات بسبب المعلومات التي يوفرها المبدأ تمثل أحداث من الماضي لذلك تكون المعلومات تاريخية عن تلك الأحداث .

Accounting profession has been survived for long time and expected to survive in future, with out basing on theory in the field of practical practice . But there are numerous problems which emerge from the practical practice, their solution needs to be based on generally accepted accounting theory. The results of the researches in this field since the beginning of the last century unfolded the difficulty of formulating theory in accounting , but possible to formulate several accounting theories , due to numerous reasons, among them the difficulty of clear identifying of the accounting objectives, and as a result multiplicity of accounting concept which derived from those objectives and constitute a base to accounting principles and standards within the four levels which form the structure of accounting theory . Therefore this research aims at spotlight the levels of accounting theory in general, and the (first and second) levels in particular, with stating the impact of multiplicity of accounting concepts on accounting thought and practical practice .

The importance of this research is due to its importance goals, Which are about the attempt of researchers to investigate the probability of depending on businesses, environments to transform organizations, performance in away that enhance the leading role of organizations in their environments , and through views of a number of the staff working in the foundation of technical institutes in Mosul. .
After deciding the methodology of the study that ,in one hand ,performs the goals of the study , and achieving a suitable theoretical framework to present the concepts of businesses, environments and the leading performance as well as to their dimensions . These concepts are regarded rare in the Iraqi library as far as the researchers know, especially in the field of leading performance .So this study is regarded the first attempt in this field. In their field framework the researchers analyzed data about the two variables of their study. These data were collected by a five scale questionnaire. In their final analyses the researchers concluded that the businesses, environments could be regarded an important entrance to achieve the leading performance of organizations,
In conclusion the researchers presented their recommendations. Perhaps the most important of them, the recommendation directed to the respected organizations especially , and to Iraqi organizations in general to pay businesses, environment the needed attention through establishing suitable businesses, environment such as the one referred to in their theoretical framework of their research, in hope to contribute, through their services , to upgrade the Iraqi organizations to make them leading in their national markets, as well as to Arabic and Islamic markets.

The aim of this research is to estimate the area unit function of productivity for the potato crop in Anbar province for the autumn season (2008 / 2009) Anbar province has been chosen as an applied model for the study due to its well known in cultivating potato crop , and the data were collected through a random sample about (10%) from the study society with a (150) farmers, The results indicated that the double logarithmic formula was the best representative of the relationship between crop productivity and independent variables (quantity of potato tubers , quantity of herbicides stuffs, quantity of fertilizer , hours of mechanical labour , hours of human labour and number of irrigation water in season ) according to economic theory as well as statistical tests , counterpart to reliance Cross-Section Data the model has including the problem (Heteroscedasticity ) , ( R2 ) (0.75) , which means that (75%) of the changes in potato productivity caused by on input factors in model , The results indicated that all variables were significant at level(1%) except fertilizer, according to (t) test, The total productivity elasticity’s shown which is (1.327) returns to the increased capacity, area unit average productivity for the potato crop was(2.7568) ton per dunam for the autumn season.

Diversity the terms and practice the organizational filed with different concepts and environment, which Iraqi environment part from them. Some organizational in Iraqi environment leave its basic oriented to agreement with the leader desire, their fore this research focus tow basic variable (organizational citizenship behavior & transparence), we supposition which is dependent to explanation the response variable (strategic leadership). The results justification in part and not justification in another part. For example the organizational citizenship behavior effect on some parte of the strategic leadership. The transparence have faraway to fly from the relation with organizational citizenship behavior and strategic leadership. We know this variables when we see it as shine for impact on practice of strategic leadership which is not enough. So that we shod be search to define another comprehensive variable or have related we can dependent to supporting public leadership performance level for organizational and put it in the right situation that aim to achievement what they do. In at all there are agreement between leadership and employee not only with emotion and thought but also by direction and purpose that will achieve intentionally.

This paper deals with the modeling of a preventive maintenance strategy applied to a single-unit system subject to random failures.
According to this policy, the system is subjected to imperfect periodic preventive maintenance restoring it to ‘as good as new’ with probability
p and leaving it at state ‘as bad as old’ with probability q. Imperfect repairs are performed following failures occurring between consecutive
preventive maintenance actions, i.e the times between failures follow a decreasing quasi-renewal process with parameter a. Considering the
average durations of the preventive and corrective maintenance actions as well as their respective efficiency extents, a mathematical model
is developed in order to study the evolution of the system stationary availability and determine the optimal PM period which maximizes
it. The modeling of the imperfection of the corrective maintenance actions requires the knowledge of the quasi-renewal function when times to first failure follow a Weibull Distribution.

The statistical distributions study aimed to obtain on best descriptions of variable sets phenomena, which each of them got one behavior of that distributions . The estimation operations study for that distributions considered of important things which could n't canceled in variable behavior study, as result this research came as trial for reaching to best method for information distribution estimation which is generalized linear failure rate distribution, throughout studying the theoretical sides by depending on statistical posteriori methods like greatest ability, minimum squares method and Mixing method (suggested method).
The research has contained such a comparing between sixth estimations methods for generalized linear information of failure rates distribution (GLFRD), by depending on two important statistical measurements which are: error squares medial (MSE), absolute relative error medial (MAPE), for obtaining on the best estimation method .

The State company for vegetable oils industry one of the most dynamic
companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.

إن الهدف الأساس من التحليل العنقودي (العنقدة) هو تصنيف مجموعة من عناصر البيانات الى عناقيد، وقد تم استعمال التحليل العنقودي في هذا البحث بهدف ايجاد تجمعات من الدوائر الحكومية والتي تكون متجانسة فيما بينها من اجل التصنيف ولمعرفة الاقتراب بين بعض الدوائر الحكومية في موضوع الفساد الاداري والمالي وقد تم ذلك باستعمال خمس متغيرات تمثل حالات الفساد الاداري والمالي المتفشية في دوائرالدولة وقد تم اجراء التحليل العنقودي لكل نوع من هذه المتغيرات لمعرفة مدى الاقتراب بين الدوائر لكل حالة من حالات الفساد الاداري والمالي .
ان وجود المشاهدات الشاذة وتلوث بيانات الظاهرة المدروسة ادى الى نتائج غير دقيقة وهذا يبرز من خلال عملية التحليل العنقودي الذي تم اجراءه على البيانات الملوثة وهنا ظهرت الحاجة إلى طرائق تقدير كفء والتي تسمى بالطرائق الحصينة (Robust Methods) والتي تستعمل عندما تكون بيانات الظاهرة المدروسة ملوثة نتيجة وجود شواذ في المشاهدات ومن هنا جاء هدف هذا البحث في الحصول على مقدرات حصينة لغرض استعمالها في ايجاد المسافات الحصينة وبالتالي استبعاد المشاهدات الشاذة وتنظيف البيانات وقد تم ذلك باستعمال (The stahel – donoho estimator)

An update of our research is the first to develop and reform the agricultural sector . and promoting production and productivity of this sector multi-sources , which is the management and beekeeping one source . Been applied to the style of beekeeping mobile promiscuous includes twentieth cell in the Iraqe project of mussiab . in which there exist a variety of crops and trees .
Experiment had proved successful and led to raise the level of npoduction of single Dell of the honey to 49 kg over the previous year and surpassed the average production percell in the province of Babylon , which the amount of 13.945 kg , another quantity of honey has been abtained by feeding different groups of bees . as well as propols and royal jelly and parcels Rate of return of about 9.58 perdinar and return on invested capital of about 8.52 . in addition to the design of aprivate vechicle to help the farmer on the process of movement , are promiscuous mobile at all time and is independent of other establiched .

Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included in this important element, where it enters in the manufacture of bread, biscuits, cheese and salt industries as a mediator in and sugar, as some vehicles and materials produced by the chemical sector are used in leather industries and tanning leather, and textiles, ... etc

Require senior management of the state when developing the strategy the general budget to the clarity of the reasons that are based upon the ministries in the preparation of estimates of expenditure for the next year to justify the spending, and in the absence of targets, the ministry or government unit would not be in front, but be guided by the size of expenditure for the last year in addition to the percentage of represented an increase of appropriations required for the next year in light of the fiscal policy of the state, so the requested increase in appropriations to meet the desired increase in some of its activities and to meet the increase in salaries and prices. So must be available to the Ministry of criteria that could be relied upon to determine the estimated increase in spending as a result of the projected increase in some activities.
It is clear from this that the budget is the outcome of the economic studies of past and under which approval of long-term plan in the light of national objectives needs to be done by the ministries and mean that the budget estimates are derived from data flow from the higher managerial levels and in contrast to the traditional method where the starting estimate budget levels administrative world, then ascend to the levels of the Supreme Administrative Moreover, the programming goals made the programs a central part of the assessment and trade-offs and decision-making regardless of the management levels that are interested in the implementation of the program has been created this way the opportunity to connect the inputs (costs) and outputs (achievements or benefits) for each the program.
Supports the proposed model for this system in achieving the goals of government programs to link the state and assess their contribution to the level of macroeconomic and social components of a number of basic requirements which are marginal to the success of this system. And summed up the basic components of this system as follows:
1. Formulation of goals and sub-quantitatively and qualitatively and temporally.
2. Responsibilities for planning and Implementation and taking control.
3. Develop standard benchmarks to achieve goals.
4. Calendar periodic performance.

Require senior management of the state when developing the strategy the general budget to the clarity of the reasons that are based upon the ministries in the preparation of estimates of expenditure for the next year to justify the spending, and in the absence of targets, the ministry or government unit would not be in front, but be guided by the size of expenditure for the last year in addition to the percentage of represented an increase of appropriations required for the next year in light of the fiscal policy of the state, so the requested increase in appropriations to meet the desired increase in some of its activities and to meet the increase in salaries and prices. So must be available to the Ministry of criteria that could be relied upon to determine the estimated increase in spending as a result of the projected increase in some activities.
It is clear from this that the budget is the outcome of the economic studies of past and under which approval of long-term plan in the light of national objectives needs to be done by the ministries and mean that the budget estimates are derived from data flow from the higher managerial levels and in contrast to the traditional method where the starting estimate budget levels administrative world, then ascend to the levels of the Supreme Administrative Moreover, the programming goals made the programs a central part of the assessment and trade-offs and decision-making regardless of the management levels that are interested in the implementation of the program has been created this way the opportunity to connect the inputs (costs) and outputs (achievements or benefits) for each the program.
Supports the proposed model for this system in achieving the goals of government programs to link the state and assess their contribution to the level of macroeconomic and social components of a number of basic requirements which are marginal to the success of this system. And summed up the basic components of this system as follows:
1. Formulation of goals and sub-quantitatively and qualitatively and temporally.
2. Responsibilities for planning and Implementation and taking control.
3. Develop standard benchmarks to achieve goals.
4. Calendar periodic performance.

The transformational leaderships in all organizations consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.
The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached to many of results such as ignoring motivations policies by the higher leadership of the organization, leading to creating weariness and annoyance in work, while using various motivation policies in different events and in accordance with efforts performed by employees in work, will increase loyalty towards organization in addition to continuing developing their capacities and abilities to achieve better organization level.

The entrance process re-engineering one of the main entrances of administrative and technology appropriate to keep pace with scientific progress and the continuing changes in business environment and for the purpose of achieving the goal sought by the organizations in the pursuit of rapid developments and renewable energy in the market competition by changing its operations and activities of the radical change which contributes to an effective contribution to reducing the cost of product or service taking into account the quality improvement in the management of change to keep the increase value and speed of placing on the market to meet customer needs and desires to achieve and attain the goal of growth and stability in the market under the umbrella of integration between the entrance re-engineering of processes and approaches of contemporary with each other, which is due the positive impact on reducing costs more if the organization has been the use of the entrance of a particular individual because of integration and interdependence relations among the entries.