journal of Economics And Administrative Sciences

The research takes a well-Known technique used for individual stocks (or industries),which is the relative strength analysis.
In order to validate the Hypothesis of research, the Iraq stock exchange has been selected for this purpose. Asample consisted of (13) firms has selected .
The research reached to many conclusions, the most important one among them is agreed upon the possibility of utilizing the relative strength to Identify Industry sectors that look attractive prior to selecting individual stocks.

In this paper an estimator of reliability function for the pareto dist. Of the first kind has been derived and then a simulation approach by Monte-Calro method was made to compare the Bayers estimator of reliability function and the maximum likelihood estimator for this function. It has been found that the Bayes. estimator was better than maximum likelihood estimator for all sample sizes using Integral mean square error(IMSE).

The research is conducted on target of investigating the role of growth strategy via diversification in value maximization of a firm in terms of controversies literatures had witnessed. Using a descriptive approach for analyzing and verifying the harmony of variables of research and their conceptualized logic , it could be reached to many conclusions agreed in their essence upon that the related diversification has the major role in value maximization of a firm and the wealth of its owners .

This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.
The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID respectively)، average simple returned (0.33، 0.47 & 0.38 respectively)، average fund return (3.06، 2.139 & 2.66 times respectively)، total fund return period (183.6، 128.34 & 159.6 days 238.52 & 250.52 days respectively)، forage productivity (26.89، 31.74 & 29.74 respectively). At sensitive estimating total gain for three groups were (336498.6، 488257.6 & 391816.6 ID respectively)، average fund return (0.317، 0.466 & 0.373 times respectively)، average fund return (3.153، 2.148 & 2.676 times respectively)، total fund return period (189.18، 128.88 & 160.56 days respectively) and forage productivity (17.07، 21.41 & 20.06 respectively)
.It was found the lambs were fed on different by-product in loss or block type were more economical than lambs fed on barely and the effect of changing price representing by sensitive it's effect was less negative in lambs fed on different by-product in loss or block type than lambs in control group fed on barely only at estimating average fund return and total fund return period.

This study, establishes two stochastic monotonicity results concerning the run length of an upper one –sided Exponentially Weighted Moving Average (EWMA) control charts, based on the logarithm of the sample variance, for monitoring a process standard deviation, these properties cast interesting light on the control chart performance, and their extension to other one –sided EWMA control charts.

The main aim of this paper is to study how the different estimators of the two unknown parameters (shape and scale parameter) of a generalized exponential distribution behave for different sample sizes and for different parameter values. In particular,
. Maximum Likelihood, Percentile and Ordinary Least Square estimators had been implemented for different sample sizes (small, medium, and large) and assumed several contrasts initial values for the two parameters. Two indicators of performance Mean Square Error and Mean Percentile Error were used and the comparisons were carried out between different methods of estimation by using monte carlo simulation technique .. It was observed from the results that the PCE method had a better performance than the other methods for different sample sizes.

تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقياس وبين كونه القائم بالتقييم والتفسير، والنقطة المهمة تكمن في الجانب الميداني وإمكانية التعبير عن البعد الأخلاقي كمحتوى ميداني قابل للتطبيق.
ويعد علم الأخلاق جزءاً من علم الفلسفة إذ يتناول الإطار العام لهذا العلم ما يصدر عن الانسان من تصرفات سواء كانت ارادية أو لا ارادية ويمكن الاحتياط لها، وبالتالي يؤدي إلى تشذيب سلوك بني البشر عند رغبتهم في الانتقال إلى ما هو أفضل، ويتمثل الجانب الادق لهذا العلم في تركيزه على صراع القيم في المجتمع ومحاولته تأطير معايير السلوك الأخلاقية لزمان ومكان محددين وبما يخدم المتطلبات المتغيرة للمجتمع. ويتجسد تأطير أو تقنين معايير السلوك الأخلاقية بإصدار قوانين أو تعليمات أو قواعد ويختلف ذلك من بلد إلى آخر حسب الجهة المتبنية لاصدارها، وفي مجال المحاسبة الادارية بوجه خاص أصدر معهد المحاسبين الاداريين في الولايات المتحدة (IMA) معاييراً للسلوك الأخلاقي للمحاسبين الاداريين وتعد تأطيراً لالتزام المحاسبين الكلفويين والاداريين تجاه الوحدة الإقتصادية التي يعملون فيها وتجاه مهنتهم والجمهور وأنفسهم ويعد الالتزام بها مكملاً لإنجاز أهداف المحاسبة الادارية.
وفي ظل التطور الحاصل في الوحدات الإقتصادية وما واكبه من تطور في أساليب معالجة البيانات والمعلومات وتطور أساليب المحاسبة الادارية بشكل خاص، ومسألة تحديد تلك الأساليب التي تخدم الوحدة الإقتصادية وتوفر تقييماً شاملاً لأعمالها تبرز أهمية الربط بين قواعد السلوك الأخلاقي التي تحكم عمل المحاسب الاداري وبين تحسين امكاناته وتطويرها لتوفير المعلومات المطلوبة للمستخدمين مع تحقيق رضا الموظفين في وحدة اقتصادية معينة.

The graduates are considered to be the final process of the education in universities, and scientific institutions. The Iraqi universities, official or private, is the real source for the process of human, social, economic development for the country. Therefore, higher education in Iraq is the significant and more vital in developing, building the society. The external shape for the Iraqi universities, for the last three decades, it apparently shows that it is based on correct, accurate, and precise. Nevertheless, for whom which are concerned for the universities affaires have a contrary point of view, deteriorating, languishing, weakness, in human, technology, fundamental, in the structure , its clear not obvious. The educational cadres, the teaching staff in the universities, have not given the chance to forge ahead, under the circumstances of the war and embargo
(1980 - 2010) which the country suffered from connecting with the scientific, knowledge flowed with the developed countries, which resulted a graduated with limited horizons, and shortage in their specifications, and scientific approach.
As the managerial leadership of the universities, colleges, and scientific institutions, suffered from the restriction and obstacle, which made as executive management for the resolutions from government, without giving the chance for innovation and renewing. Although the scientific programs, the educational agenda, scientific laboratories, periodical magazines, remind attributed to the craps of the ex regime, as it considered to be a history. Crucial time, some attributed to wars, embargo, invasion, others to the political leadership, remain its negative affections on the universities, and higher education. The Iraqi government witnessed a comprehensive collapse, deteriorating, partly in educational system in colleges, which made the present situation for higher education difficult. The academic anticipate its deteriorating, unless the successful strategically measures shall be executed by the executive leadership and management.

يلعب القطاع الصناعي التحويلي في أي قطر دوراً هاماً في تحقيق التنمية الصناعية، اذ تتحد تاثيراته فيها على طبيعة الدور المرسوم له وعلى مدى فاعلية هذا القطاع الحيوي الذي يعد اتجاه نحو التعاظم المضطرد لمستويات الانتاجية " Levels of productivity"والتنويع الانتاجي والتدفق المستمر للتجديد التكنولوجي من اهم دلائله.
ويعد مؤشر الانتاجية بصفة عامة وانتاجيتي العمل وراس المال بصفة خاصة من المؤشرات المعتمدة في التحليل الاقتصادي ولأغراض التقييم Evaluation اذ حظي هذا المؤشر او المعيار باهتمام الاقتصاديين رغم ماشابه من غموض وتعتيم ولبس على مر العصور والازمنة، فهناك ترابط ستراتيجي بين انتاجية العمل وزيادة او تحسين معدلاتها وبين التشغيل، فتحسين انتاجية العمل عن طريق زيادة تراكم رأس المال المادي او عن طريق العامل المتبقي Residual-Factor"" كالتدريب والتأهيل والخبرة والمهارة يعمل على تقليل الطلب على الايدي العاملة، كما ان الانخفاض البطي في انتاجية العمل يمكن ان يودي الى ارتفاع التشغيل... وهكذا فان التارجح في انتاجية العنصر الانتاجي خلال فترة زمنية طويلة سيقود حتما الى اختلاف التوازن القطاعي وظهور الضغوط التضخمية وموازنة الحكومة واخيرا تهديد النمو الصناعي، حيث ان انتاجية عناصر الانتاج او النسبة العينية يجب ان تساوي النسبة السعرية او (النقدية) أي( )


فان أي اختلال في انتاجية العمل قياسا او نسبة الى انتاجية راس المال سيقودالى تغيير في النسبة وبالتالي تغيير في النمط التكنولوجي والانتاجي (كثيف العمل او رأس المال) .
ويتابين عنصري العمل ورأس المال من ناحية مساهمتها في خلق الانتاج الصناعي ،ويشاطر الاقتصاد العراقي غيره من الاقتصادات النامية ومنها (العربية)، فهو يعاني من ارث قديم في هذ الاختلال، بل ثقيل ومتراكم في بعض بنيانة القطاعي، وتاسيسا على ما سبق فقد ارتأى الباحثون الخوض بدراسة هذا الموضوع لاهميته في التوازن الانتاجي لعناصر الانتاج وضمن حدود الاقليم الاقتصادي
"Econ-Region".

The parametric programming considered as type of sensitivity analysis. In this research concerning to study the effect of the variations on linear programming model (objective function coefficients and right hand side) on the optimal solution. To determine the parameter (θ) value (-5≤ θ ≤5).Whereas the result، the objective function equal zero and the decision variables are non basic، when the parameter (θ = -5).The objective function value increases when the parameter (θ= 5) and the decision variables are basic، with the except of X24, X34.Whenever the parameter value increase, the objective function value increase and the basic variables are unchanged.

Student performance may influence by several factors in all his study levels such as primary school, intermediate school and even in his college; some of these factors are psychological factors, social factors, and the factors which correlate with student environment.
In this paper we study some of these factors to discover their influence by using canonical correlation analysis to analyze the data. Many conclusions are discovered to help who focuses student performance or to make it pest in future.

This research include building mathematical models for aggregating planning and shorting planning by using integer programming technique for planning master production scheduling in order to control on the operating production for manufacturing companies to achieve their objectives of increasing the efficiency of utilizing resources and reduce storage and improving customers service through deliver in the actual dates and reducing delays.

Most of the big companies and especially the intillictual ones become a ware of an important fact, and That is, The intillictual capital in new global economy, is a new source for Them & This Valuable source exceed in importance. The other company's sources.
The Traditional disclouser systemes are unable to supply the decisions makers with the Fundimental information require to handel the on going operations which are based on Knowledge and intangible source. But the measuring of this source and the disclose for it in the financial Statements will lead to gain features Statements which will benefit all the parties and lead to make the value of the company great.
And as a result, The accountant occupation must interact, in the shade of the technical development, and the Knowledge economy, measure. The source and disclose it in the financial Statements. As an aime to keep the clients and the users in touch with the latest high quality information which give the real value of the company & for which they need in making their decisions.
The research had reached to a number of infercnces, the most important are:
1- The concept of the intillictual capital is a renewing concept because of the very quick changing environment surrounding as. So it is in the growing and development state and it express' in a special way about the Knowledge affairs "non materialistic"
2- The keeping of the intellectual capital by the comprehencing, the Knowledge stored in the employees minds, by the company administration. And make the old employees transfer them to the new ones or train them about it.
3- The intellectual capital will aid to evaluate the risks and helpe to generate the real value of the company & also it may become the real key for achieving the future flourshing for the company.

The Problem of the research is Limited with the ambguity of environmental work Characterstics role and among them the natural Working Conditions: Temproture, Lighting, Noise, Colours,and Smells, in the Decisions that rule the Planning and Designing work of the industrial Location and it 's targets are Limited with discovering the effect of environmental work Characterstics in planning and designing the industrial Companies and to reach to the most important properties that distinguish the industrial Location Within the frame of dealing with the nature Conditions in the dry, hot regions and the dfining of the relationship between them on the assumption that the Characterstics of environmental work have agreat effect in planning and designing industrial Companies and this reflected on the work efficiency and production improvement.
The research method is based on the field study from during check list in studying the first level which is the environmental planning for the factories and the second level which is the environmental design for the industral location, that two industrial factories are chose to reprsent the research sample, theare:
1- leather Factory within leather indsttries general company.
2- Plastic tubes factory within the building industries general company.
The results on the first level indicated the importance of the environmental work Characterstics
And the negative influences because of the preferring of economic considerations that mene dominant formerly.
The results also established the importance of the natural factors and the achieving of the dynamic balance there with to obtain the miniature climate ( internal environment) that harmenizes with the human needs and this is crviedout by the studied mass distribution for the industrial complex buildings ond the internal arrangements there in , the location functioning , inserting the water plan, increasing the trees , buldings shadowing, the efficient direction, the choosing of external colours suitable for surfaces, corridors, as well the choosing the suitable materials.
On the second level concerning the environmental design of the factory layer which involves ( Form, cover, and space) it has been established that the different technological items have an effectiveness in creating an internal work environmental suitable for the employees physiological needs. These items involue the using of natural cooling system like the air pickers,the method of night flowing, the cooling with evaporationand radiation, the natural warming systems like the using of tromp walls, the solar space or the system of direct gaining, the systems of natural lighting like the using of light wells and atrum or the speectrum selecting glass, the sum energy cells systems incorporated with the building or the glassand the different shadowing systems as well as techniques that incorporate the system of air pickers that perform the function of warming and lighting in winter, lighting and insulation in summer or using the technique of ceiling gardens that conain the natural grass in the ceiling as athermal or cooled insulator then ,alist of effective in dicators will be put in the environmental design of the indstrial companies. Compare this on the practical applying level by studying two chose factories.
It elited six factors to deduce there from the range of applying the natural work conditions in planning and designing the industrial location and the research reached to the reslt that thay are unapplicableand this emanated from the myopia of the authority that participated in designing and building factories and their non perception of the importance and effectiveness of these circumstances in increasing the efficacy of employee performance and thus the production increase and at the same time saving the energy clearng in agood way the failure of the former policies which adopted the principle of considering the economic factors as the designing process and the negligence of environmental effect results, and the research reaches to the following cnclusions and the most important environmental recommendutions and suggestions in the principles of factories planning & designing.

This research work dealt with the problem of layout the production line of engine of fan roof at the General Company for Electrical Industries (GCEI). It was observed that the assembly line of engine was unstable and subject to severe fluctuations. In addition the execution of tasks at some stations was observed to be very fast while at other stations was slow. This phenomenon resulted into bottlenecks between workstations, idle time, and work in process. The system design was used to assign tasks to work stations according to different heuristics (Ranked Positional weight techniques, longest Task Time, Most following tasks, Shortest tasks time, Least number of following task).
The study revealed that the performance of the Ranked positional was almost identical and was better than that of others. Therefore the study recommended the arrangement of tasks by either method for this case.

يختبر البحث الحالي علاقة الأثر والارتباط بين إدارة المعرفة التنظيمية (المتمثلة قيادة المعرفة، تنظيم المعرفة، عمليات المعرفة، ثقافة المعرفة، تطبيق المعرفة، تقاسم المعرفة) ومتغير (رأس مال الزبون) في مجموعة من المصارف الأهلية في محافظة النجف إذ تمثلت مشكلة الدراسة بمدى دور إدارة المعرفة في هذه المصارف فضلاً عن الزبائن الذين يتعاملون معها، وقد استخدمت استمارة الاستبيان كأداة رئيسة لجمع البيانات إذ تم توزيع (71) استمارة للمصارف المبحوثة، وتمثلت فرضيات البحث الأساسية بوجود علاقة ارتباط واثر بين إدارة المعرفة التنظيمية ورأس مال الزبون، وقد استخدمت عدد من الوسائل الإحصائية للتحقق من صحة هذه الفرضيات ومنها معامل الارتباط البسيط (person) وتحليل الانحدار البسيط وتحليل الانحدار المتعدد، وجاءت نتائج البحث مطابقة لأغلب فرضيات البحث صيغت في ضوئها مجموعة من التوصيات التي يؤمل أن يستفاد منها المعنيون بالدراسة الحالية.

This study is about finding the estimation of tow equations, the comparative has been done between the estimations by using seemingly unrelated regression equations for the variable and random error has been distribution with poisson and the variable and random error has been distribution with normal and the method by using oldenary lest square.
While in the application side, we have estimated the parameter of investment specification function for the sector of agriculture with the industry sector is enabled us to obtain an estimation efficiency for the model of seemingly unrelated Poisson regression equation.