journal of Economics And Administrative Sciences

In this research we present An idea of setting up same split plots experiments in many locations and many periods by Latin Square Design. This cases represents a modest contribution in area of design and analysis of experiments. we had written (theoretically) the general plans, the mathematical models for these experiments, and finding the derivations of EMS for each component (source) of sources of variation of the analysis of variance tables which uses for the statistical analysis for these expirements

Purpose/objective:
1 - To explain the financial impact of the activities and areas of human resources management and the adoption of the methodology for estimating costs on the basis of conduct and statement of how to assess costs and benefits of human resource activities.
2 - Measuring human capital, and its impact on the financial statements.

Design/methodology/approach:
Concentrated dimensions of the research paper's lack of financial statements prepared by the organizations for information mandated human resource its components of the three (attraction - development - released), as well as the financial impact in the conduct of the organization will have the reader able to understand the pressure, the cost to the policies of human resource, as well as that understanding of awareness of behavioral financial issue in itself, should be addressed in order to find some kind of mental and intellectual relations about what that directs the behavior of the investor.

Findings:
The information about the cost of human resources, can increase the efficiency of the management staff, by helping to make sound decisions in the field of polarization, the selection and appointment, development, transport, upgrade, use, calendar, and bonuses related to them. Moreover, the financial statements based on cost (accounting) human capital, so that hurt the main purpose of disclosure and identification of related items.

The objective of the research , is to shed light on the most important treatment of the problem of missing values of time series data and its influence in simple linear regression. This research deals with the effect of the missing values in independent variable only. This was carried out by proposing missing value from time series data which is complete originally and testing the influence of the missing value on simple regression analysis of data of an experiment related with the effect of the quantity of consumed ration on broilers weight for 15 weeks. The results showed that the missing value had not a significant effect as the estimated model after missing value was consistent and significant statistically. The results also showed that the estimated missing value was larger than the original value when the missing value situated either in the middle or at the end of the series while the sign was negative or the estimated value was less than the original value when the missing value situated in the beginning of the time series. All of that would affect the estimated values outside the time series data according to estimated value of missing value. The research recommended to work on the analysis of the effect of missing more than one value and also when the missing is in the dependent variable only and in both dependent and independent variables.

The research has designed for studying the relationship between manufacturing strategy and its flexibility under the flexible manufacturing system with their reflection on the competitive environmental performance of the firm. To interpret and tackle the problem, a hypothesis has formulated stating that “ the competitive performance of a firm is interpreted by the manufacturing strategy and flexibility which are derived from the firm and its business strategies under the flexible manufacturing system”. Related literatures with their theoretical dissertations, which enhanced the thoughtful content, have analyzed. An illustrative case study on the flexible manufacturing system at Toyota Motors Corporation working at the global automobile industry is used for supporting the thoughtful linkages and consistency among the variables of the research. It has reached to many conclusions agreed in their essence upon validity of the hypothesis and its logic.

The research dealt with the case stock repurchase policy of Emaar Real Estate Company one of listed companies in Dubai Stock exchange. The research has launched from the cognitive dimensions of repurchasing policy which took great concern in the literatures of financial management, and also this policy became as substitute for distributing the monitory profit in the last three decades in the international financial markets, but it did not get any importance in the Arab Markets such as that of the Arab Gulf in addition to the Iraqi Stock Exchange.
The research summarized a set of conclusions, the most important one was the consistence of analysis result with the test of the major two hypotheses (The first and third ones) , and the inconstancy with the major second hypothesis. The most important recommendations is that the Boards of directors of the listed companies in the financial markets have to choose the most suitable timings for the announcement of the repurchasing policy and not restore to this policy during the financial crisis to limit the reduction of the market value of their stocks in financial market.

Facing the Iraqi economy, a number of economic challenges that threaten the future of Iraq and the security of economic, political and social, such as poverty, unemployment, inflation and the dilapidated infrastructure and rising production costs and administrative and financial corruption, environmental pollution, water problems and the deterioration of agricultural and industrial production, etc., and over the seriousness of these challenges, they are intertwined and overlapping and growing worse, without the corresponding adoption of state strategies that will develop appropriate solutions and appropriate to resolve those challenges because of concern the subject of security and terrorism, which requires the development of an integrated strategy through which to address these challenges.

The research aims to shed light on the importance of Natural gas as a National wealth is not being used optimally to be a financial resource is important to Iraq in addition to Oil, as well as could be used as an important Source of Energy, instead of burning gas is a waste of wealth and Contribute to the contamination of the environment. Research Reviews the importance of Natural gas, where is currently about a quarter of global energy consumption. Then deals with the reality of the gas industry in Iraq and winning because of the volume of waste incineration, which reached a rate (45%) of the gas Associated with oil, where Iraq is fourth globally in Terms of the amount of gas Burned. Finally, this paper discusses the future of natural gas in Iraq through the Third Round of licenses and gas project which aimed to the south Increase the Proportion of gas exploitation in the future

In this paper, compared eight methods for generating the initial value and the impact of these methods to estimate the parameter of a autoregressive model, as was the use of three of the most popular methods to estimate the model and the most commonly used by researchers MLL method, Barg method and the least squares method and that using the method of simulation model first order autoregressive through the design of a number of simulation experiments and the different sizes of the samples.

The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.
The major results are: the codification strategy relation and effect in significance with core competence in individual and gross levels. But the personalization strategy relation and effect with core

The subject of education, and since time immemorial, gripe the attention of the religious, intellectual, political, social and economic elites. This attention not only in Iraq, but in different countries in the world. There is a close correlation between the educational level of the societies and the edginess of its rising and advancement in all fields.
In order to achieve the research objectives, the research has been divided into three sections: section I include the historical, scientific, humanitarian evolution of education, starting from the first economic revolution (The Agricultural revolution) through the second economic revolution (The Industrial Revolution) and till the Third Economic revolution (Information Technology Revolution (IT). The second section dealt with: the reality of higher education in Iraq, and reviewed the experience in Iraq since the establishment of universities at the beginning of twentieth century until the present time.
The third section focused on: economic vision in light of contemporary information revolution in the world and its reflect on higher education in Iraq, focusing on the intellectual property of students in various disciplines and their relevance to the practical use of information technology as an urgent priority in the higher education sector in Iraq. The answer came in a conclusion and recommendations for the development of higher education in Iraq.

Inventory or inventories are stocks of goods being held for future use or sale. The demand for a product in is the number of units that will need to be removed from inventory for use or sale during a specific period. If the demand for future periods can be predicted with considerable precision, it will be reasonable to use an inventory rule that assumes that all predictions will always be completely accurate. This is the case where we say that demand is deterministic.
The timing of an order can be periodic (placing an order every days) or perpetual (placing an order whenever the inventory declines to units).
in this research we discuss how to formulating inventory model with probabilistic capital and area constraints with pareto distribution.

The Strategy of employees' empowerment, organizational performance and total quality management represent three informative which were and still the hub of many studies and researches including the current study. The higher education is considered one of the most important services sectors and the main development as well as the civil progress in the society. It is the main source that provides the organizations with the human resources having scientific or practical professions. So Higher Education has been chosen especially Baghdad University as a sample of the study. The study problem is concentrated to find answers of the following questions: What the level of the powers mandate in the organization concerning the study and how the administrative leaderships understand the empowerment philosophy? Are the organizational performance standards of the interested organization formulated according to individual or collective philosophy by which the work's vision with team logic is diagnosed? Has the organization concerned with the studying take into account the relation between its organizational performance and the service standards based on empowerment strategy diminutions and how could be measure that? And Were selected a random sample has been chosen from Baghdad University's colleges to be the study community, while the sample depends on the deans & their assistants and the scientific departments heads for (6) colleges divided into three groups (medical, scientific and humanitarian). The study depends on the analytical survey approach. The research has used a questionnaire which is a tool to collect the information based on the researches and studies concerning the subject matter and depend on the (SPSS) program in the statistical analysis suitable to the study nature. A group of conclusions have been reached by the study determine the relationships features and their nature as well as the influence among the three main study variables.

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق هذا الأسلوب فإن له مزايا عديدة تجعله يصلح للتطبيق بعد نشر الوعي الضريبي بأهمية وفوائد هذا الأسلوب، والتوعية بدعم الجهات المساندة للتشجيع على تطبيقه ومن هذه الجهات نقابة المحاسبين والمدققين وديوان الرقابة المالية
ومكاتب التدقيق و....الخ.
وللتدقيق مجال مهم في إنجاح تطبيق أسلوب التقدير الذاتي من قبل الهيئة العامة للضرائب، سواء أكان التدقيق داخلياً أم خارجياً، فالمدقق الداخلي له الدور المهم في إعطاء صورة حقيقية لواقع المكلفين الذين يقدمون إقراراتهم الضريبية وتوضيحها وتبريرها أمام إداراتهم الضريبية.
وكذا الحال بالنسبة للمدقق الخارجي فإن تلك الإقرارات لا تُعتَمد من قبل الهيئة إلا بعد المصادقة عليها من قبل المدقق الخارجي أي مراقب الحسابات، وهذا ما يجعل المسؤولية تضامنية بين المكلف والهيئآت الضريبية والمدققين.
ولأجل توضيح ما لهذا الأسلوب من أهمية في تحديد الوعاء الضريبي للمكلف ،وما للجهود التي يبذلها المدققون في إنجاح هذا الأسلوب،كان لا بد من إبراز ذلك في ستة محاور، تضمن الأول المنهجية الخاصة بالبحث،أما المحور الثاني فيوضح أسلوب التقدير الذاتي، والثالث جاء بالدور الذي يؤديه التدقيق الداخلي في إنجاح هذا الأسلوب، أما الرابع فبين دور التدقيق الخارجي في إنجاح هذا الأسلوب، في حين إن المحور الخامس يوضح الجانب العملي للبحث حيث يبين أهمية هذا الأسلوب من خلال تكامل جهود المدققين في إنجاح تطبيقه في الهيئة العامة للضرائب،وجاء المحور السادس بالاستنتاجات والتوصيات الخاصة بالبحث.

The goal beyond this Research is to review methods that used to estimate Logistic distribution parameters. An exact estimators method which is the Moment method, compared with other approximate estimators obtained essentially from White approach such as: OLS, Ridge, and Adjusted Ridge as a suggested one to be applied with this distribution. The Results of all those methods are based on Simulation experiment, with different models and variety of sample sizes. The comparison had been made with respect to two criteria: Mean Square Error (MSE) and Mean Absolute Percentage Error (MAPE).

This research aimed to diagnose the perception based on Telecommunications of Iraq to the importance of activating knowledge management marketing in possession, as well as Indication of impediments to activate the management of marketing knowledge in the researched companies, also aimed to show the extent of the existence of significant differences in perception based on Telecommunications Iraqi importance of activating the management marketing knowledge in possession. To achieve the objectives of this research, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunications market. In order to achieve the objectives of the study, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunications market. The research found the following results:
- Research has shown that the existing telecom companies are aware of the importance of activating knowledge management marketing in possession, as results showed intermediate levels of cognition.
- Between research and there significant differences in perception based on the telecom companies to the importance of using knowledge management marketing in possession due to some personal variables and functional (academic qualification and years of work experience in marketing).
- Research has shown the existence of a weak relationship between the independent variables of research and of (awareness of the importance of using knowledge management, marketing and use of constraints) in the possession of knowledge in marketing communications companies.
Findings: Based on the results of the research has been to provide a number of recommendations and proposals, including the necessity of continuing the existing telecom companies are enabled marketing activities particularly with regard to the optimum use of the elements of the marketing mix and to achieve differentiation and the differences in services provided and motivate staff in the field of marketing.