journal of Economics And Administrative Sciences

The last four decades have witnessed a number of rapid and successive international changes in terms of future impacts and orientations. International economy has transformed into a competitive small village due to the information technology revolution and the liberation processes and the economic openness that the market witnesses, there became one market and the activists in this international market are not governments only but rather international organizations and huge multinational corporations where each spares no effort to take every opportunity and face challenges within the frame of removing all impediments and release transactions under the auspices of these global developments, the idea of creating Islamic banks was accelerated for this topic is regarded a new subject within the financial and banking sciences. Albeit the challenges that impede the Islamic financial transactions are immense, these organizations managed to anchor its bases and build a steadfast base as regards international financial transactions. Islamic banks became a reality in the world of international financial life after they nosed their way in banking domains quite remote from their Islamic bases and mechanisms. These banks have also managed to score tangible successes through offering a group of very distinguished financing formulae far from the rule of usury and debts on which the traditional banking systems rely.
The significance of this study lies in assessing Islamic banks as holding a very important position in the Islamic world for it can be considered as a theoretical frame and a scientific subject in the financial and banking science by means of expanding the area of treatments and the transformation from the theoretical to the applied aspect. The significance of the study emanates also from showing the impact of Islamic banks through their financial performance in the indexes of the financial markets and then getting to know the scope of their influence the international financial markets exchange in a sample of countries. The problem of the study is represented in the fact that though four decades have passed since Islamic banks were established and the huge amounts of money invested, the impact of these banks on the international markets exchange has not been tested because there is an uncertainty characteristic of the relationship between these banks and the international markets exchange which is ascribable to the fact that these banks do not deal in the same financial instruments that abide by the interest principle on which the markets exchange is based.

تسعى المحاسبة الى مسايرة القفزات الهائلة والمتسارعة في تطور العلوم الصرفة والتطبيقية والتقدم التكنولوجي، والتي ادت على ظهور مفاهيم جديدة الغت مسلمات وبديهيات كانت سائدة لمدة طويلة، فعلى سبيل المثال: كان مخزون المواد الاولية والبضاعة التامة في المؤسسات الصناعية او التجارية يشكل العمود الفقري لها بتكاليفه ومشاكله، حتى اذا ما جاء نظام (JIT) الغى بتطبيقاته هذه المفاهيم واعتمد مفهوماً جديداً هو (الانتاج من اليد الى الفم)، وان مفاهيم الكلفة والتسعير تخلخلت وتقادمت بظهور فلسفة سوق المنافسة الحرة والعولمة، واصبح الزبون هو القاسم المشترك والاساس لنجاح كل المؤسسات او فشلها فإذا لم يرض الزبون بمنتج ما بسبب تغير اذواقه او ميله الاستهلاكي فلا فائدة من انتاج البضاعة حتى لو كانت بأساليب مثالية. وقد كان للتطورات التكنولوجية اثر كبير في السلع والمنتجات فظهور منتجات جديدة في السوق يؤدي الى تزايد الطلب على سلعة معينة، وتخفيض الطلب على سلعة اخرى. ولذلك فقد ظهرت مسألة خطيرة في هذا المجال وهي الاندثار بالتقادم او ما يسمى بالاندثار التقني. فالقفزة النوعية تتمثل في ان هذا الاندثار يؤدي الى صرف مبالغ هائلة في موضوع البحث والتطوير لغرض تصميم منتجات جديدة تساير اذواق المستهلكين، اذ اصبحت السلع تتقادم شهرياً او خلال مدد قصيرة.
ان الاساليب الادارية الحديثة دائماً تسعى للحاق بعجلة التقدم العلمي، فأوجدت نظريات ومفاهيم تتلاءم مع هذا التطور وكان لزاماًَ على المحاسبة- وخاصة محاسبة التكاليف والمحاسبة الادارية- تأطير هذه النظريات بما يخدم اهدافها.
ومن هنا جاءت مفاهيم هندسة القيمة وإعادة هندسة العمليات بوصفها احد ابرز الاساليب الادارية والتقنية الحديثة الملائمة لمواكبة التقدم العلمي والتغيرات في بيئة الاعمال لتحقيق الهدف الرئيس الذي تسعى اليه المؤسسات اليوم وهو تلبية متطلبات ورغبات الزبون من خلال تحقيق هدفي: تخفيض كلفة المنتج وتحسين قيمته لنيل رضاه، وهو المقياس الأساس لنجاح المؤسسات، ولذلك فإن هذا البحث يسعى الى بيان اهمية ودور الاسلوبين موضوعي البحث في تحقيق عوامل النجاح الأساسية للمنافسة حيث تعد هندسة القيمة اسلوباً مختلفاً في معالجتها للتكاليف المرتفعة للمنتج بتركيزها على تجزئة المنتج على وظائف ومكونات، ودراستها وتحليلها. اما أسلوب إعادة هندسة العمليات فركز على حاجة المنشآت الى تغيير عملياتها وانشطتها.

ABSTRACT
To maintain a sustained competitive position in the contemporary environment of knowledge economy, organizations as an open social systems must have an ability to learn and know how to adapt to rapid changes in a proper fashion so that organizational objectives will be achieved efficiently and effectively. A multilevel approach is adopted proposing that organizational learning suffers from the lack of interest about the strategic competitive performance of the organization. This remains implicit almost in all models of organizational learning and there is little focus on how learning organizations achieve sustainable competitive advantage . A dynamic model that captures the strategic nature of organizational learning is the competitive learning organization . This type of organizations approach sustainable competitive learning by reshaping their strategy, structure, and culture for growth to be attained continuously at the individual and groups(micro), integrative network (meso), organization and interorganizational (macro) levels .Learning by itself is not enough to attain a sustainable competitive advantage. Rather, the most important thing is that how best to focus the learning on the most prominent forces resulted from changes and fluctuations in the competitive environment .

The marketing logistic chain, as an integrated system aimed to balance the achievement of its main opposite objectives which represented in the access to the best service presented to the customer with lowest possible logistic costs especially the transportation costs, where encourages the researcher to choose the second objective as a field of this study in order to reduce the transportation costs in the final link of marketing logistic chain which related to delivering of fuel oil to the customer that falls within organizational responsibilities of the company under consideration (Oil Marketing Company) and also known in a brief name by (SOMO) through two methods, the first is by functioning quantative techniques by using transportation models, and the second is by using descriptive methods through the interviews which determines the reality of fuel oil marketing logistic .
Thus, this study was based on a major hypothesis of "monthly using of transportation models during all the years of the study that concentrated on the distribution of standardized product such as fuel oil from loading depots to the available exporting destinations land, could achive the optimal distribution for fuel oil with lowest possible transportation cost or higher revenues three dimensions represent radical solutions to the long-term problems that company under consideration has suffered such as high transportation costs as a result of obstacles that face the fuel oil marketing logistic activities.
Depending upon the ready computer programmers called quantities systematic business (QSB) for processing the data related to transportation costs in dollar or through the manual application of the data transportation models related to exporting revenue in Iraqi dinar, and then comparing the optimal solution produced from the transportation models related to the actual data of costs and revenues. An also on the other side the descriptive data that has been gathered from the interviews in the mentioned company were enabled the researcher to determine the actual reality of final link on the marketing logistic chain of fuel oil and its surrounding logistic problems thereby the above hypothesis has been proven, and arrived to a number of conclusions and recommendations.

In order to achieve overall balance in the economy to be achieved in different markets and at one time (market commodity, monetary and labor market and the balance of payments and public budget), did not provide yet a model from which to determine the overall balance in the economy and the difficulty of finding the inter-relationship between all these markets and put them applied in the form of allowing the identification of balance in all markets at once.
One of the best models that have dealt with this subject is a model
(LM-BP-IS), who teaches balance in the commodity market and money market and balance of payments and the importance of this issue This research tries to shed light on the reality of balance in the economy through this form for the period 1988 to 2008 and appeared Search Results the possibility of achieving a balance in the economy, but at low levels of output and high index of prices, interest rate, but the followers of policies proposed by the researcher can achieve balance in the economy at high levels of output and low interest rate and the index of prices.

Economists agree upon the importance of exports and their positive impacts on the economic variables. Therefore، they studied policies encouraging exports and set out the instrumentalities supporting them. These instrumentalities included a combination of fiscal، monetary، commercial، production policies like the tax policy that is encouraging to the exports، exchange rates reduction، establishing commercial free zones، better production quality، fostering investment climate، and preparation of the necessary financing before the exporting process and afterwards.
This research is interested in the finding aspect amongst the instrumentalities encouraging exports which is parallel to the objective of the research to know the benefit of activating the operation of Export Promotion Fund in Iraq. Thus، this fund is identified: its establishment، objectives، ways of funding and procedures of operation as a basis to go ahead in the details of research.
Also، we have touched upon the international experiments in the field of funding and promoting exports in a summarized way in a number of developing countries that have made good accomplishments in this field like China، India، South Korea and Egypt to show the importance of exports in practice.
The research reached to two types of results:
The first relates to the organizational structure of the Fund which، in short، provides financial support only، without the other aspects of support. This financial support is directed to Iraqi goods exported، but not to the exporters. Also، it does not provide funding for export productions and does not provide guarantees and insurance against risks for exports. Furthermore، the resources of finance this fund has already dried out because of suspending the instructions or modifying them.
The second relates to the environment surrounding the work of the Fund: it is found out that the infrastructure of the Iraqi economy does not support the domestic competitive production and does not help attract the foreign investment in addition to the out-of-date industrial and agricultural production methods.
Taking all the above into consideration، the research reaches the result of the weakness of activating the Export Promotion Fund in Iraq which has been de-activated since 1991 for being quite improper in its tasks، resources and management with the improvement achieved in Iraq.
Thus، the research recommends that work should be done to establish a new legal framework for a new Exports Promotion Fund or Import/Export Bank that takes into consideration the difficulties that face Iraqi exports and the international experiments in this field and the international developments in the field of commercial relationships focusing on the funding aspects.

The research deals with the important and modern two subjects, strategic leadership which have six demotions and knowledge management
(four demotions') . the gools & the research is to know the relation & the effect them in the oil ministry (project department) , the sample was (50) persons who works in the department the questionnaire was the tool of data gathering .
The research divided to four parties, the first to the theotical review of the research variables, the second to the research methrology, the third to analysis and discoed the empirical results the last to the conclusions and recommendations .

Weibull Distribution is one of most important distribution and it is mainly used in reliability and in distribution of life time. The study handled two parameter and three-parameter Weibull Distribution in addition to five –parameter Bi-Weibull distribution. The latter being very new and was not mentioned before in many of the previous references. This distribution depends on both the two parameter and the three –parameter Weibull distributions by using the scale parameter (α) and the shape parameter () in the first and adding the location parameter ()to the second and then joining them together to produce a distribution with five parameters.
The paper also handled the relationship between Weibull Distribution and the other known distributions such as the exponential distribution, Chi distribution, Gamma distribution and Gumbel (extreme value) distribution.
The paper considered a number of important notes including the importance and the application of Weibull distribution in the field of reliability.
The study depended on the most recent research papers on this subject and until May 2004.

The theory of probabilistic programming may be conceived in several different ways. As a method of programming it analyses the implications of probabilistic variations in the parameter space of linear or nonlinear programming model. The generating mechanism of such probabilistic variations in the economic models may be due to incomplete information about changes in demand, pro¬duction and technology, specification errors about the econometric relations presumed for different economic agents, uncertainty of various sorts and the consequences of imperfect aggregation or disaggregating of economic variables. In this Research we discuss the probabilistic programming problem when the coefficient bi is random variable with given Laplace distribution.

This research aims to review the importance of estimating the nonparametric regression function using so-called Canonical Kernel which depends on re-scale the smoothing parameter, which has a large and important role in Kernel and give the sound amount of smoothing .
We has been shown the importance of this method through the application of these concepts on real data refer to international exchange rates to the U.S. dollar against the Japanese yen for the period from January 2007 to March 2010. The results demonstrated preference the nonparametric estimator with Gaussian on the other nonparametric and parametric regression estimators (Simple and Multiple linear regressions).

يصنف قطاع النقل ضمن القطاعات الخدمية التي بدونها لا يمكن للفعاليات الانتاجية من ان تقوم بدورها بأتم شكل. فهو يمثل تلك العمليات الحركية التي من شأنها ان تؤدي الى تحقيق الاهداف الانتاجية وغير الانتاجية للمنشأت والافراد داخل الدولة الواحدة ومع الدول الاخرى، لذا فهو قطاع يمثل احد الانشطة الاساسية التي تحتل مكانة بارزة في مسيرة النشاط الاقتصادي، فعلى مستوى المنشأة الاقتصادية يعمل النقل على نقل البضائع والمنتجات من مواقع انتاجها الى مواقع استهلاكها وبالتالي التأثير على العملية الانتاجية وخلق المنفعة المكانية، وعلى مستوى الاقتصاد يعد احد البنى الارتكازية للاقتصاد وعاملاً فاعلاً في تنشيط الفروع الاقتصادية الاخرى، ولغرض الوقوف على دافع هذا القطاع وسير العملية الانتاجية فيه تم التصرف الى قياس وتحليل دالة الانتاج له للتعرف على المرحلة الانتاجية التي يمر بها وعلى دور العوامل المؤثرة في العملية الانتاجية لهذا القطاع لغرض بذل المزيد من الاهتمام بهذا القطاع لتحقيق التقدم الكمي والنوعي فيه خدمة للتنمية الاقتصادية والاجتماعية في العراق.
وتحقيقاً لذلك فقد قسم البحث الى جزئين تضمن الجزء الاول الاطار النظري والجزء الثاني الاطار العملي، وقد تضمن الجزء النظري التعرف على الاطار النظري لدالة الانتاج، ثم التعرف على الدور الاقتصادي والاجتماعي لقطاع النقل واهم المؤشرات الاقتصادية له، ثم جاء الاطار العملي المتمثل ببناء نموذج خطي متعدد لتقدير دالة الانتاج (كوب- دوكلاص) لقطاع النقل في العراق للمدة 1990-2007، واظهرت النتائج ان هذا القطاع يمر بمرحلة الغلة المتناقصة، وان العامل التكنولوجي له اثر كبير في هذه الدالة.

In this paper all possible regressions procedure as well as stepwise regression procedure were applied to select the best regression equation that explain the effect of human capital represented by different levels of human cadres on the productivity of the processing industries sector in Iraq by employing the data of a time series consisting of 21 years period. The statistical program SPSS was used to perform the required calculations.

Contemporary management is interested in the process of performance assessment because of its significance in the field of planning and controlling the multiactiveties to attain its goals and uncovering digression of virtual performance after comparing it with the plan or equitable performance.
Digression is analyzed to enable management control centers of authority.
Assessment process significance is closely related by setting definite categories to evaluate the economic activity to know the ability to achieves aims.
This study concentrated on the most important categories that used to evaluate company understudy with ather categories suggested to complete assessment process.
This study is in three chapters , the first explains assessment performance, its concept, aims, basis and considerations in setting categories.
Chapter two deals with use of categories in auditing and performance efficiency .
Chapter three includes a historical briefing about the firm, data system available, its performance efficiency, conclusions and recommendations

The world has witnessed in recent years a major development in the movement of investment, especially Foreign Direct Investment has got the developing countries, including Arab states share a small insignificant sometimes, despite the paucity of these flows, they have influenced, directly or indirectly in the labor force, and the provision of employment opportunities or Strengthening unemployment, and their impact in both cases depends on the availability of the determinants to attract foreign investment in host countries, and the extent of indulgence Governments of those countries with foreign investors through investment laws enacted by that may be imposed on foreign investors run a certain percentage of local workers.

جاءت هذه الدراسة (واقع تربية النحل في العراق وسبل تطويرها) كمشروع بحثي في فرع إنتاجي مهم من الفروع الإنتاجية للقطاع الزراعي في العراق, وتأتي أهمية هذا الفرع الإنتاجي (تربية النحل) بالنسبة للقطاع الزراعي في مساهمته الفاعلة بزيادة الإنتاج النباتي وتحسين نوعيته ولمختلف أصنافه وأنواعه، وذلك من خلال دوره الفاعل في تلقيح النباتات وبشكل غير مباشر (عند قيام النحل بالتنقل بين النباتات لجمع الرحيق وحبوب الطلع), مما يساهم في تقليل الفاقد في الإنتاج النباتي ويرفع من معدل إنتاجية الدونم الواحد من المحاصيل الزراعية المتنوعة.
ومن جهة أخرى تلعب تربية النحل دور كبير في المساهمة بالإنتاج الزراعي ومن ثم الإنتاج المحلي الإجمالي وذلك من خلال ما تنتجه إلى جانب العسل الطبيعي من منتجات عديدة ومتنوعة ومفيدة مثل (الغذاء الملكي، لسعة النحلة, طرود النحل, الشمع الطبيعي، حبوب اللقاح)، إذ تبين ان تربية النحل في العراق ساهمت بما يقارب (53) مليار دينار في الناتج المحلي الإجمالي لعام (2007) وذلك لثلاثة منتجات فقط هي (العسل الطبيعي، طرود النحل, الشمع الطبيعي).
ولمعرفة فوائد تربية النحل العديدة والكبيرة وكيفية الاستفادة منها في العراق بهدف تطوير القطاع الزراعي ودعم عملية التنمية الزراعية فيه، لذا تم تقسيم هذا البحث إلى أربعة أجزاء رئيسة تناول الأول منها أهمية تربية النحل في العراق، إذ شمل على تسع منافع وفوائد مهمة لتربية النحل، والثاني وصف وتحليل خصائص وسمات تربية النحل في العراق وذلك بالاستناد إلى ما متوفر من بيانات إحصائية عن تربية النحل في العراق، اما الثالث فتناول معوقات تربية النحل في العراق، وشملت على المعوقات البيئية ومعوقات الدعم ومعوقات آفات وأمراض النحل والمعوقات التسويقية والمعوقات البشرية, فيما تناول الجزء الرابع والأخير أهم الإجراءات الواجب اتخاذها لتطوير تربية النحل في العراق، إذ تم التأكيد في هذا الجزء على كل ما من شانه تطوير وتنمية تربية النحل في العراق وزيادة إنتاجيتها.

Centric study on the interest of the Directorate General of Training and Development / Ministry of Electricity to consolidate the concept of process and enhancement of knowledge in the areas of organizational change، it reached a sample of the study (44) people who are highly heads of departments، technicians and administrators in different sections of the Directorate and by using the correlation coefficient (Spearman) & coefficient of simple regression been tested correlations between variables and the impact of the study، as has been reached to integrate the role of cognitive processes with the areas of organizational change and relationships that were significant at the level of overall dimensions and subsidiary organs.