Iraqi Journal for Administrative Sciences

The task of selecting variables is important to build a model that leads to accurate predictions, especially when the data under study suffer from the problem of linear multiplicity, and the presence of many phenomena in our daily life, especially the social suffer from this problem, In order to compare the methods of estimating the parameters of the regression model of the biased ridge regression and the Bayesian ridge regression. As a comparison of the two methods through the mean squares error MSE and the probability value P-Value. In order to apply the methods in practice, a random sample of 100 women's fertility was withdrawn to study the factors affecting the number of children born as dependent variable and many independent random variables is (woman age , the age at married , graduate of woman , graduate of husband , women's weight, women's use of contraception, women's smoking, Age of Husband, job of husband, Marriage Period, Number of Dead Children, Hours of Exercise per Week, hours of female sleep per day, women taking drugs, duration of breast feeding, mother's job), data were suffering from a linear multiplicity problem, It was found that the Bayesian regression method has the best estimation methods for owning the MSE

The research aims to highlight the role of the forensic accountant and draw the attention of the Integrity Commission to the importance of the forensic accountant to assist the investigative and forensic authorities. To achieve the objectives of the research was followed descriptive approach to the nature of the subject of the research was designed a questionnaire from 28 paragraphs as a tool to collect data. The authors concluded that forensic accountants should be familiar with concepts, procedures and legal rules, and be able to determine the form and legal substance when dealing with an issue. They usually require forensic engagements, analysis, interpretation, summary and presentation of complex issues of financial and business issues in a well understood and supported manner. The most important recommendation to the researchers is: The forensic accountant must continue to develop his managerial skills through specialized courses to be knowledgeable and skilled in the interpretation and understanding of laws and legal rules in order to determine the appropriate legal basis for the case before him.

Investment funds are one of the most widely recognized financial innovations in the world, By offering opportunities to investors who do not have the financial resources, experience or time to enter the securities market. The study aims at showing the possibility of setting up investment funds in Iraq and stimulating the financial markets to establish investment funds and motivate investors individuals or institutions to enter into investment funds and benefit from the expertise and skills of the managers of these funds, which contributes to enhancing the efficiency of the stock market. The problem of the study was a set of main questions. Are the main requirements for banks to establish investment funds? Are there financial surpluses for investors to participate in investment funds?. Distribution of (25) form for both managers and investors in the Iraqi market for securities, the form distributed to bank managers a set of variables aimed at showing the availability of the main requirements of banks to establish investment funds, including (laws, financial resources, information technology, expertise, skills Administration, Human Resources). The investors' form also included a set of variables, including (the need for investment funds, financial resources, the financial position of investors, risk level, information technology). The forms were analyzed using the Excel program. A set of conclusions has been reached on whether the basic requirements for the establishment of investment funds in Iraq, whether in terms of laws, financial resources, information technology and technical expertise of fund management, are available, and that Iraqi investors are interested in dealing with investment funds because of their need. Finally, the study recommended the establishment of investment funds to diversify the investment areas in the funds through investment portfolios in various sectors to achieve the best returns to investors with less risk.

The family income was defined as the collection of the family members income. Therefore, when we analysis the family income data we find these data are ordinal type. Thus, the ordinal logistic model was used, which is defined as a regression analysis when the dependent variable is qualitative. It is a predicting analysis used to describe the relationship between a dependent variable and one or more of independent qualitative or quantitative variables.
Adjacent Categories Logit Model is used, which is one of the ordinal logistic regression models to analysis the data when the dependent variable is ordinal. We apply this model to analysis the family income data which are collected by using a questionnaire and use STATA.14.2 software to get the results.
The results show that the variables (number of the employee member in the family, type of the householder employment, ownership of the house, costs of the entertainment that the family spend in month), are the main factors affect the family income (y).