journal of Economics And Administrative Sciences

It is well-known that the existence of outliers in the data will adversely affect the efficiency of estimation and results of the current study. In this paper four methods will be studied to detect outliers for the multiple linear regression model in two cases : first, in real data; and secondly, after adding the outliers to data and the attempt to detect it. The study is conducted for samples with different sizes, and uses three measures for comparing between these methods . These three measures are : the mask, dumping and standard error of the estimate.

These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .
The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.

These deposits take many forms like current acc, deposits in order to growth and serve national economy Various in varicose perspectives .
The problem of this paper its concern with un applied the mathematical models that used in profitability analysis of current acc , and deposits in view of risk, profit efficiency and financial leverage for this reason the paper discussion use the cumulate mathematical model to solve these problem, that content three variables that be used to measuring profitability by consequent replacement method by stable base and by moving base for 2007 – 2009 applied the data collect from Iraq middle east bank.

Iraq's oil industry has been passed in different periods , began with domination of Western companies to invest in Iraqi oil at twenties of the last century , through the process of nationalization of the shares of those companies , beginning of the seventies , and ending with the new policies adopted by the government recently, which was contracting with international companies to develop the oil industry , because of what the outcome of the oil industry from a decline in artistic and physical ability as a result to the conditions of war and embargo imposed on Iraq before 2003.
The Iraqi government has introduced licensing of a contract to develop oil fields produced through two rounds of competition involving a number of companies and global conglomerates to enter long-term contracts to develop oil fields in return for wages for every specific product onto a barrel. It has been contracted with a number of companies that won contracts to develop oil fields like ( Majnoon , Al-Halfiyah , West Al- Qurnah , Al-Gharraf and Badrah ) , it is expected to boost the implementation of these contracts, production capacity from the current rates, estimated at 2 million barrels / day to about 12 million barrels per day of crude oil beginning of the second decade of this century .
Such contracts have raised heated debate between supporters and opponents arguing that its contracts referred to lack legal basis and return it to the control of overseas companies on Iraq's oil wealt

The research concern about the conceptual framework of crisis in the strategic view has become to mean opportunity to change not threat only. The research explains the multi stages of crisis & its characteristics that are difference from catastrophe and disaster. We rely on two criteria of classification of crisis (predictability & influence possibilities). Also there are sub crises with the main crisis; the important one is the Maida Crisis which is related with the informational dimension & the Psychological Crisis which is related with the Human dimension or the victim management. The current research aimed to develop crises management strategy according to Islamic perspective based on model of ( Augustine, 1995).

The Organizational Transparency is regarded one of the effective means in the attempts of the restoration and working to prevent the corruption and reduce the negative managerial economic social and political effects.
Accordingly, this study aims at importance of performing an explorative analytical study in order to stand on the effect of the Organizational Transparency in the reduction of environment of Iraqi Organizations.
To achieve this study, three hypotheses were chosen; the first is the correlation relation and the second is the effect and the third is the differences, and statistical means represented by correlation coefficient "Spearman", " ", "Mann- Whitney" were used.
A Number of conclusions were reached, among which the correlation relation and the effect between the Organizational Transparency and the reduction of managerial and financial corruption, in addition to the significant differences between the production organizations and the service organizations that were included in the study. And a number of recommendations are also g

Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to presenting the structural elements of the system and the superficial analysis of their importance. In this research we seek to structure football business by using the business system perspective. Case study used in here so as explain football business system, and this had been done by analyzing financial and sport’s strategies of Real Madrid and Barcelona Clubs over the period (2000-2006), and explore the different ways in which sports organizations can be succeed, and how their success can be measured. The outcome of this research is providing universal structure of football business system that enables a more thorough conceptual analysis of the football business.

Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to presenting the structural elements of the system and the superficial analysis of their importance. In this research we seek to structure football business by using the business system perspective. Case study used in here so as explain football business system, and this had been done by analyzing financial and sport’s strategies of Real Madrid and Barcelona Clubs over the period (2000-2006), and explore the different ways in which sports organizations can be succeed, and how their success can be measured. The outcome of this research is providing universal structure of football business system that enables a more thorough conceptual analysis of the football business.

The importance of earnings quality begin increase in recent year . Particulary after collapse the big companies in U.S.A When the Stock Prices of this Companies negative impact after reporting of transitory & unrealized earnings in the iterim reports , in the same time took to this earnings as absis of Future Predictions .
Many of acadmic researchers discusses empirical measures that used to assessments of earnings quality from the perspective of decision usefulness that represent core of FASB's conceptual Framework , and to the economic – based definition of earnings , developed by (Hicks) in 1939.
Tise research attempt to test som of earnings quality measures in commercial banks of Iraq through three approaches : Financial ratios , Accrual approach , and Statistices approach . The rescarch Find important diversity in the results of three approaches . However the overall results assert to exist an high quality in earning of commercial banks of Iraq .

The research is Concerned the Relationship between Self Management which is a modern administrative term and its dimensions "Self Control, Trust, and Conscientiousness" with the Hardiness and its dimensions "Challenge, Commitment, and Control". And the impact of the first variable on the second in The Hospital of Alshaheed Gaze Alharery.
The Questionnaire used and distributed on sample (60) Persons, contain from (40) Doctor, and (20) Employees from the total society (103).
The statistical methods have been used for testing the hypothesis is the mean, standard deviation correlation coefficient.
The research ended some conclusions and recommendations which contribute in developing the research variables.

At the heart of every robust economy is a vital banking system. The functional banking system can effectively perform several functions such as mobilizing savings, allocating credit, monitoring managers, transforming risks, and facilitating the financial transactions. This paper aims to measure the impact of banking system development on economic growth in Iraq. Credit to private sector divided by GDP used as a proxy of banking development. Real per capita GDP used as a proxy of economic growth. By using Autoregressive Distributed Lag (ARDL) model, the paper finds that the undeveloped Iraqi banking system could not promote economic growth in the country. Therefore, a variety of policies need to be taken to spur the role of banking system in overall process of economic development in Iraq. For instance; encouragement of private sector in the economy, reducing the role of informal activities of private sector into economy, eliminating the policies of financial repression, and more importantly, set up the political and security stability.
The paper divided into the following sections: 1) introduction, 2) literature review, 3) development of Iraqi banking system, 4) econometric model, 5) analysis of the results, and 6) findings.

The aim of this research to study.
The dimensions of organizational learning have been defined(learning dynamics, individuals empowerment, knowledge management and technology application) as well as the dimensions of learning organization have been defined (culture values, knowledge transfer, communication and employee characteristics), Asset completion questionnaire was used to collect data of this research from a purposely sample represent forty employees who works in Iraqi Planning Ministry at different positions. The research divided to four parts :
The first to the research methodology, the second to the theoretical review of the research, the third to analysis and discuss the empiric results and the last to the conclusions and recommendations. The most outstanding results reached by researcher was effect of organizational learning dimensions on availability of learning organization dimensions in the ministry researched.

This research aimed at studying the role of calculated knowledge an its efficiency in improving the performance especially most of the organizations are living within knowledge era which concentrate on new technology investment in different fields of modern live . Under the scientific trends towards the economy of calculated knowledge which depend basically on new computer program in order to utilize the knowledge to raise the level of work performance exploiting different resources in the best way that helps the organizations to achieve their objectives because the information technology and computer programs became a means of survival and indispensible instrument within the developed world which depend on prosperity . progress and competitive capabilities , Regarding application sides , it was represented in preparing questionnaire form including two central parts ; the first dealing with calculated knowledge , the second one dealing with work performance . the aim is to measure the effect of calculated knowledge over work performance . this research has been applied in general company for Iraqi Railway through distribution of forms among the company staff . All the data is entered and analyzed by using (SPSS) statistic program , and finally reached some conclusions and recommendations which may cherish the knowledge in this sector .

This research has come out with that, function-based responsibility accounting system has harmful side – effects preventing it of achieving its controlling objective, that is, goal congruence, which are due to its un integrated measures, its focus on measuring measurable behaviors while neglecting behaviors that are hardly measured, and its dependence on standard operating procedures.
In addition, the system hypotheses and measures are designed to fit previous business environment, not the current environment.
The research has also concluded that the suggestive model, that is, activity-based responsibility accounting is designed to get ride of harmful side – effects of function-based responsibility system by eliminating the reasons behind these previous effects ,moreover, model hypotheses, objectives and measures fit current business environment and its requirements.

The subject of demand on oil derivative has occupied an important position at present time in the daily life context. The fuel of benzene and gas oil and kerosene is one of basic elements of that concern, and on local , regional and international levels. The oil derivatives have played a leading role in determining the course and nature of development since early 1970 to the present time whether in the productive Arab countries or the importing. The researcher set out from the hypothesis that the increase of the local consumer demand on some of the oil derivatives is because of the internal and external factors accompanied by the inability of the productive capability and local production to confront this increase, and the resort to the importing of these derivatives to satisfy the need of local market. The research aims at determining the level of local consumer demand on the basic oil derivatives and the level of demand on the imported oil derivatives to satisfy the need of local market after Knowing the nature of external and internal factors affecting the level of demand. Also, a future anticipation of the demand on the basic oil derivatives for the sample countries for the period 2009- 2018, and it was found that the oil products are more tending towards the basic products benzene, fluid gas oil and kerosene, which have witnessed an annual increasing of rate %2.1 during the last ten years with an inability of the local product to keep up with that consumption. The result is an expanding gap between the two. The interest of the Arab countries as petroleum producers lurks in oil processing and transforming it into oil derivatives. There is no pretext, political or economical, that deny that legal anticipation of Arabcountries. It is also impermissible economically to export oil as raw material without processing it.

اولا . ما هي الجامعة .
الجامعة هي دار العلوم، الجامعة للعلوم بطلاب العلوم
اذن هي المكان الذي يحج اليه طالبوا المعرفة العلمية بهدف التزود بالعلوم المختلفة، وبالتيارات المختلفة للعلم، وقد اتخذت تاريخيا أهدافا مختلفة ابتداءا من أول جامعة في التاريخ أسسها افلاطون، والتي كانت تهدف الى نشر المعرفة انطلاقا من ان الفضيلة هي المعرفة حسب سقراط، وان الفضيلة ممثلة بالمعرفة قابلة للتعلم والتعليم، وان خلق المجتمع الفاضل يكمن حسب أفلاطون، في نشر التعليم، وبالذات تعليم القادة، قبل ان تتحول المعرفة الشاملة الى اختصاصات تقزم المعرفة وتهدمها لصالح تخصص ضيق يضمن تخريج صامولات تخدم الترس الصناعي الكبير/ مرحلة الثورة الصناعية وما بعدها، بل حتى الفكر النقدي الكبير الذي توّج بالماركسية، الفاضح لمظالم والآم الصيرورة الرأسمالية كان له حصة من تقزيم المعرفة باعتبارها محض تأمل لحساب البراكسية (الفعالية) .
فتقدمت البراكسية (الفعالية) على التأملية المعرفية الخالصة، وأصبحت الجامعة تعمل في مقدمة أهدافها بناء اطر تعليمية تستطيع النهوض بعملية التقدم، والمساهمة في الحياة العامة، ودفع الحركة الى أمام متسلحة بالعلم كأداة للبناء، وبانفتاح واسع على كل ما يصيب المعرفة من تطور، وما يعتري العلم من تغيير، وهذا يعني ضمنيا بأنها تنطلق من مفهوم للمعرفة يتوّجهه الالتزام تجاه المجتمع. فالمعرفة لا تطلب لذاتها، او لغرض الترف والتأمل والجدل الخالص، بل لغرض تغيير الواقع، وتحقيق التقدم بالعلم، وتحقيق العلم في التقدم. فالفكر في جوهره نفي المعطى الماثل أمامنا- حسب هيجل- هنا يتموضع طلاب المعرفة، في كنف الأطر والأهداف والمفاهيم التي تعج بها دار المعرفة .
بعد تحديد ماهية الجامعة علينا تحديد ماهية الطالب الجامعي .

In this paper, the using of Non-Homogenous Poisson Processes, with one of the scientific and practical means in the Operations Research had been carried out, which is the Queuing Theory, as those operations are affected by time in their conduct by one function which has a cyclic behavior, called the (Sinusoidal Function). (Mt / M / S) Model was chosen, and it is Single Queue Length with multiple service Channels, and using the estimating scales (QLs, HOL, HOLr) was carried out in considering the delay occurring to the customer before his entrance to the service, with the comparison of the best of them in the cases of the over load.
Through the experiments of simulation, (QLs) scale was the best scale in considering the least delay for the customer, and also to reach the best experiment (B) in order to reduce the delay occurring to the customer before his entrance to the service in the cases of the over load.
That was applied in the application.

The goal (purpose) from using development technology that require mathematical procedure related with high Quality & sufficiency of solving complex problem called Dynamic Programming with in recursive method (forward & backward) through finding series of associated decisions for reliability function of Pareto distribution estimator by using two approach Maximum likelihood & moment .to conclude optimal policy

This paper deal with the estimation of the shape parameter () of Generalized Exponential (GE) distribution when the scale parameter () is known via preliminary test single stage shrinkage estimator (SSSE) when a prior knowledge (0) a vailable about the shape parameter as initial value due past experiences as well as suitable region (R) for testing this prior knowledge.
The Expression for the Bias, Mean squared error [MSE] and Relative Efficiency [R.Eff()] for the proposed estimator are derived. Numerical results about behavior of considered estimator are discussed via study the mentioned expressions. These numerical results displayed in annexed tables. Comparisons between the proposed estimator and the classical estimator as well as with some earlier studies were made to shown the effect and usefulness of the considered estimator.

Renewable energy sources - realities of the present and future options
Many of the directories indicate that the global energy system begin with a period of transition from total dependence on fossil energy sources, particularly oil, Into a new era in which renewable energy sources play an important role in meeting the growing needs of energy demand. There are many factors that will contribute to the strengthening of this trend towards transformation, which also will decide how quickly this transformation of renewable energy systems effectively in the global system of energy demand.
These factors, In brief: the size of environmental pollution and climatic changes resulting from the excessive use of fossil fuels, the size of reserves of fossil fuels and the amount of new additions to her and to oil in particular, Amount of support and funding for renewable energy sources and, finally, other political factors linked to the concept of energy security, especially for the major industrialized importing oil countries.
The disposition of any country requires to keep pace with these changes and seek to support efforts to introduce renewable energies within the system of energy production gradually so as not to lag behind in global development.

Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .
Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income and level of culture preference for local product to foreign , through the promotion of investment types and input subsides and opening new marketing and others .

Bootstrap is one of an important re-sampling technique which has given the attention of researches recently. The presence of outliers in the original data set may cause serious problem to the classical bootstrap when the percentage of outliers are higher than the original one. Many methods are proposed to overcome this problem such Dynamic Robust Bootstrap for LTS (DRBLTS) and Weighted Bootstrap with Probability (WBP). This paper try to show the accuracy of parameters estimation by comparison the results of both methods. The bias , MSE and RMSE are considered. The criterion of the accuracy is based on the RMSE value since the method that provide us RMSE value smaller than other is consider better. For this purpose the study used real data. The results show the (DRBLTS) estimators are more accuracy than other.