journal of Economics And Administrative Sciences

Generalized Additive Model has been considered as a multivariate smoother that appeared recently in Nonparametric Regression Analysis. Thus, this research is devoted to study the mixed situation, i.e. for the phenomena that changes its behaviour from linear ( with known functional form) represented in parametric part, to nonlinear (with unknown functional form: here, smoothing spline) represented in nonparametric part of the model. Furthermore, we propose robust semiparametric GAM estimator, which compared with two other existed techniques.

The idea of this study depends on determining the demand of water to products of aslected project, and determining transformation wastes according to constant scientific formula and measuring value (the depended) to reach the water needed and give the amount of waste in water and additional areas that can be agricuitured if the right administration and possibilities of exploiting water well are available

تزايد اهتمام الحكومات باختلاف أنظمة الحكم فيها والأفكار السياسية التي تؤمن بها، بالضرائب كأحد أدوات السياسة المالية، تسعى إلى أن تحقق من خلالها أهداف اقتصادية واجتماعية وسياسية فضلا" عن الأهداف المالية، إذ إن السياسة الضريبية تصاغ أهدافها باتساق وانسجام مع أهداف السياسة الاقتصادية بشكل عام، و إنما كانت الضريبة عام، ولما كانت الضريبة على هذا القدر من الأهمية فانه لم يكن مستبعدا" أن تحظى بعناية مشرعي القوانين الضريبية لما تثيره من مسائل ساخنة ومشاكل عديدة ن يعد من أبرزها حديد مديات وأنواع خضوع فئات المكلفين بدفع الضريبة .
وتشكل الإدارة الضريبية الجهاز المنفذ للسياسة الضريبية المقررة في التشريع الضريبي في الدولة، ولذلك فأنها يجب أن تسعى إلى تعزيز تجاوب المكلفين في عملية فرض وتقدير وجباية الضريبة، وتبسيط الإجراءات من خلال الأوامر والتعليمات التي تصدرها بما يسهم في وضع آلية لتنفيذ التشريعات الضريبية .
وضمن هذا الإطار يأتي إصدار منشور عام وزارة المالية/ الهيئة العامة للضرائب/ قسم الاستقطاع المباشر، المرقم 10 س/ 1472 في 15/12/2004 حول كيفية استقطاع ضريبة الدخل بطريقة الاستقطاع المباشر، والذي يختص هذا البحث في دراسته فيما يتعلق بالضريبة على العاملين في القطاعين العام والخاص، مع التركيز على المكلفين بدفع الضريبة من العاملين في دوائر الدولة، والتي تم فرضها بموجب أمر سلطة الائتلاف المؤقتة رقم (49) والمنشور في الوقائع العراقية بعددها المرقم (3984) في حزيران 2004 .
تتمثل هذه الدراسة في جانبين، أحدهما الثغرات القانونية وحالات عدم العدالة التي تكتنف تطبيق هذه الأوامر والتعليمات، ويتمثل الجانب الثاني في الصعوبات والمشاكل الفنية التي تصاحب آلية التنفيذ .

ABSTRACT
MRP is a system intended for the batch manufacturing of discrete parts including assemblies and subassemblies that should be stocked to support future manufacturing needs. Due to the useful information provided by MRP it has evolved into a Manufacturing Resources Planning, MRP II, a system that ties the basic MRP system to the other functional areas of the company such as marketing, finance, purchasing, etc. The objective of this research, which was conducted at the State Company for Batteries Manufacturing, is to test the performance of some popular lot-sizing techniques used within MRP II framework. It is hypothesized that the technique which minimizes the total inventory costs does not necessarily minimize the need for resources such as machine capacity and labor force. To achieve this objective a computerized MRP II system was developed and simulated using random master production schedules of the 60A battery. The results of the simulation runs confirmed the hypothesis. This research recommends the use of the computerized MRP II system, developed here, in planning the manufacturing resources at the domain of research.

يعد نظام الادارة البيئية (Environmental Management System)، والذي يرمز له أختصاراً ( EMS ) ، أحد الاسس المهمة التي تمكن المنظمة من السيطرة الفاعلة على مستوى الاداء البيئي المتميز للمنظمات، فهو يطبق مواصفات قياسية خاصة بالمراجعة الموضوعية، ويوفر هيكلاً وطريقة لتطبيقها في جميع نواحي العمل، وبما يضمن الوفاء الكامل للمتطلبات والتشريعات والقوانين البيئية التي تنسجم مع رغبات المجتمع و تطلعاته. وتعد النشاطات الصناعية، من أهم المصادر الرئيسة التي تؤثر في البيئة المحيطة بها، وذلك عن طريق توليد الملوثات والنفايات الصناعية على أختلاف أنواعها الغازية والسائلة والصلبة. ولذا لا يمكن القول أن صناعة ما ذات جودة، بدون وجود رقابة بيئية عليها. وبالتالي هذا ما يجعل المنظمات أن تهتم بادارة الجودة الشاملة للبيئة ( Total Quality Environment Management )، والتي يرمز لها أختصاراً ( TQEM ) ، اذ أن لها من السمات والخصائص ما يدعوها لدراستها وإداراك مفاهيمها بالقدر الكافي، لاسيما وأنها توفر الكثير من كلف الانتاج والعمليات ، وتمنح الزبائن سلعاً وخدمات ذات جودة متميزة بيئياً وصناعياً، وبحيث يمكن الاستفادة منها بشكل كبير في مجال المنافسة، وكسب الارباح ، وزيادة الحصة السوقية، والتوسع المستقبلي ايضاً. وهذه الورقة البحثية ذات الطبيعة النظرية البحتة، تهدف إلى تمكين الباحثين و الممارسين والمهتمين من الاطلاع على فلسفة إدارة الجودة الشاملة للبيئة، بكل ما تتناوله من مفاهيم، وعناصر، وأداوات، واثار، وأليات تنفيذ، والاستفادة منها في أجراء التطبيقات الصحيحة على مستوى المنظمة الصناعية، فضلاً عن التعريف بابرز المعوقات والاخطاء الشائعة في تنفيذ هذه الفلسفة على نحو ملائم.

Evaluation of accounting Guide for State Accounts
The concept of accounting guide for state accounts is to develop government accounting system in Iraq so as meet government wishes, needs and to find an approach of a united accounting. The basic idea of accounting guide for state accounts is to achieve a completion of accounting circulation of a governmental unit which doesn’t have a full accounting circulation. The governmental unit has satisfied with preparing monthly budget reviews, then sending them to the Ministry of finance, and the Ministry on its turn has conducted final calculation preparations on the country's level as a whole. Thus the concept of this research appears. It is an evaluation of the accounting guide for state accounts. Multiple state accounts, its basic features, its deficiencies as well as weakness will be studied.

The strategic approach had a great effect on information technology analysis which relevant to business organizations. The role was explicated, through uses of the strategic leadership for these approaches to support the strategic capabilities (powers) and its contribution to reach the advantage and superiority strategy. This paper was attempt to reveal the strategic philosophy or strategic talent mind had a big role on confrontation the strategic risk and challenges. The paper was concluded by represents a wide perspective for the information technology and its effects on organizations strategic role. The topic can be considered as a rational and reasonable contribution, in addition to the opportunist pragmatic analysis will support the strategic knowledge in the field of business administration. The strategic parlances will warrant the organization’s survival and its innovation. Ultimately there is a great necessity for information technology to the Arab business organizations

يشتمل البحث ثلاثة مباحث يتضمن المبحث الاول النظام التعاوني ومبادئه، في حين يسلط الثاني الضوء على مفهوم عادة الهنسة وعلاقته بالمفاهيم الاخرى، اما المبحث الثالث فيشتمل على تطور التعاون الزراعي في اقليم كوردستان العراق وواقع الجمعيات التعاونية الزراعية قبل قرار الالغاء. حيث بلغ عدد الجمعيات التعاونية الزراعية في محافظة اربيل 85 جمعية تعاونية وفي السليمانية 62 جمعية وفي محافظة دهوك 41 جمعية استعان الباحثان للوصول الى الاستنتاجات والمشروع المقترح باستمارتي استبيان الاولى خاصة بالمنتجين الزراعيين والثانية بالمختصين الزراعيين وبواقع (60) إستمارة لكل منهما وبعد تفريغ الاستمارتين وتبويب النتائج، ظهر ما يلي:
1- 68.33 % من المختصين قد رجح سبب فشل الجمعيات التعاونية الزراعية الى اسباب سياسية وعزى 28.33% وذلك الى اسباب اقتصادية.
2- وقد أيد 36.66% ممن أستطلعت آرائهم من المختصين الزراعيين قرار إلغاء الجمعيات التعاونية الزراعية في حين عارضه 63.34% منهم.
3- وقد ايد 81.66% من المختصين بالعمل التعاوني اعادة هندسة الجمعيات التعاونية الزراعية، اما الذين لم يؤيدوا اعادة الهندسة فلم تتجاوز نسبتهم 18.34%.
4- وقد ايد 85% من المنتجين الزراعيين اعادة هندسة الجمعيات في حين لم تتجاوز نسبة غير المؤيدين 15%.
وفي ضوء هذه الاستنتاجات تم تصميم مشروع مقترح لاعادة هندسة الجمعيات التعاونية الزراعية في اقليم كردستان العراق.

The Arab economy suffers from many structural imbalances problems which are getting complicated by the appearance of the world economic variables.
This change held risky challenges for the Arab economies in the light of unsuitable regional and international conditions. Since that it has been very essential for the Arab experts, especially those related to economy and politics, to face those new challenges or, at least, adapt with them believing that they can have both positive and negative impacts on the Arab economy.
This study has acquired its importance in the light of the critical levels the Arab economy reached out of the world economic variables, resulting in long-term crises. Of the most fundamental variables, facing the Arab economy and the world as well are:
- The scientific and technological revolution.
- The increasing tendency towards creating world-wide economic groups.
- Globalization and its instruments.
Aiming to explain the world economic impacts on the Arab economies, the study is divided into three chapters. The first chapter deals with Arab economies and contemporary developments. It was discussed in terms of two sections:
The current situation of the Arab economies, and the developments of the Arab contemporary economies. The second chapter reviews the world economic variables mentioned before. The last chapter discussed the economic impacts of the world economic variables on the Arab economies.
At the end, the study reached to several conclusions and recommendation which might help doing something to the Arab economy as a whole.

This research was concerning to study monotone nonparametric methods for estimating the nonparametric regression function (i.e treatment outlier) to achieve a monotone function (increasing or decreasing).
So we will use the monotone methods to treatment outlier but after estimate the regression function with use kernel estimator
(Nadarya - Watson) these methods are:-
1- Mukerjee method takes averages of maximums and minimum of subsets of the data was used to adjust the initial kernel regression estimates and use the researcher special case when .
2- Algorithm least square isotonic regression.
In the experimental aspect comparison was done of which is the best methods through the simulation procedure using Mote Carlo method using five models.
While in the application aspect practical application was done on data represent the measurements for blood pressure patients.
In both aspects we use two of the important statistical measures which are Mean square error (MSE) and efficiency. We find through the application that the best method is Mukerjee method for general case as it has minimum Mean square error and maximum efficiency.

The current researsh is aimed to pay attention on concept of human resources hard (Difficult) to manage. Such style of human resourcses has emerged to form anew challenge for busniess organizations.
Management such human resources entails first determing incentives of their behaviour models. Analyzing these models will be important to strategical management of them from work.
In nutshell, this researsh try to recommendation of contemporary literature about future of difficult (hard) human resources management.

المتغير العشوائي X له توزيع أسي اذا كان له دالة احتمالية الكثافة بالشكل:

عندما ، هذه هي الحالة الخاصة لتوزيع كاما.
غالباً جداً ولسبب معقول تأخذ . الحالة الخاصة لـ (1) التي نحصل عليها تسمى بالتوزيع الاسي لمعلمة واحدة.
اذا كانت ، ، التوزيع في هذه الحالة يسمى التوزيع الاسي القياسي
اما بالنسبة لعائلة التوزيع الاسي.
افرض ان
هي دالة لمعلمة واحدة لعائلة دوال احتمالية الكثافة الاسية بالنسبة الى قياس Lebesgue على مجموعات Borel لـ HCR مع معلمة الفضاء التي تكتب بالشكل:


افرض ان وان b هي قابلة للاشتقاق
الحالة مع هي اعتيادياً تعود الى الشكل القياسي ولاجل دالة احتمالية قياس لتوزيع اسي لشكل قياس c (.) ، d(.) وحيدة وتؤدي الى تحويلات
انياً لاجل وهكذا فاننا نفرض ان c(o) = o بدون فقدان التعميم.

The Chain's experience of reform and development monopolized with deep and exclusive concerns of the world.
Starting from the academic departments of universities and researches and study centers to the world's organizations and institutes passing through the government and the official systems in many countries that get affected , positively or negatively, now or later by china's economic development .
Searching in the china's experience of reform and development is important because it takes place in a developing country in which the leadership is succeeded in choosing the right methodology an model of changing and operating economics, making use of all the past national and international experiences in both the negative and the positive sides . though the result was that China became the fourth economic power in the world.
According to that we would say that this experience acts as an experimental field of a bond of strategy, policies, programs, and reform and developing procedures.
The consequential results would participate in maturating the developing philosophy which is related to the needs of progressing economy and taking the right political decisions towards reformational manner in developing countries.
However, this does not mean in anyway that the ability of copying china's experience or its reproduction by other developing countries , is possible, and that is because of the differences in the circumstances and data that frame this experience. What is possible then is how to make use of this experience and its results.
China's experience has peculiarity related to the civilization, historic, cultural, social, geographical, and population standards of China, which in all formalize a worldly unique case.
This specialty is also related to China's leadership's policy in operating the reformation and development.
The most important characteristics of this policy is the balanced and careful gradually increasing progress and the ignorance of the shock treatment which has been used in other countries proving its uselessness.
The policies and mechanisms procedures which are used in operating and developing the economic activity like the market-economics and economics-openness and appealing the foreign investments, all of these take place in an exclusive developing view of how the state's role is positive and powerful.
So, through a willing independent policy China makes use of its powerful elements (large market, cheap hands, and a particular geo-political location ), making use of all of these and from a powerful point by dealing and negotiating with the foreign sides (states, foreign companies, international organizations).
What is mentioned above does not mean in anyway that China's economics is healthy and does not suffer challenges and problems. Its challenges and problems starts with ten thousand of billions of china's people who still live under the poverty line .
And does not end at the commitments and measures of international environment , because there is the problem of keeping this difficult formula of the political central system that takes the multilaterals and free marketing mechanism.
So does china's economics succeed in facing these problems? This is a question which is left to history judgment .

This study discussed modern variable in the organizational thought that is the high performance organizations in the two of Iraqi public organizations. The aim of study determines to know the level of the performance in this organizations (high or not). The data was Collected by questionnaire which contain (8) characteristics, the organizational design, strategy, process, technology, leadership, the roles, culture, and external environment). The sample contain from (76) employees;
Results points that the two organizations didn’t reach to the high level of performance, and there are significance's difference among them.

The problem of the study represented in the gap between what banks possess of Information Technology and Knowledge Management and what they need to help them in decision making and problem solving and achieving High Business Value. It formed a focus and fundamental point for this study in its analysis and interpretation. This was done by a scientific methodology and five chapters.
The study aimed at analyzing the use of partnering Information Technology with Knowledge Management to achieve High Business Value at commercial banks in Jordan. Data were collected from 116 managers, experts, and advisors working for 16 Jordanian banks through a questionnaire designed as a tool to measure the model. The variables levels of the study were analyzed by using descriptive statistics (means, standard deviations, and coefficient variance).
The relations were tested by inferential statistics such as Pearson's correlation, and impact was tested by using simple and multiple regression linear. Then ANOVA Two-way analysis among more two groups, and on an interval dependent variable and one way ANOVA between two variable were used to test the differences.
Through analysis of practical applications the study concluded a number of findings, the most important were:
1- The correlation’s investigation showed a strong and significant relation between Knowledge and High Business Value of banks business. The resulted correlation was (86.9%). Another strong relation coefficient was found between Information Technology and High Business Value (88.3%).There was also a very strong relation between the shared use of Knowledge Management and Information Technology and the High Business Value for the commercial banks (90.6%).
2- The test results on the impact showed a clear direct and positive impact in the obtained increment of the banks Business Value as a result of the combined use of Information Technology and Knowledge management reached 61.2% for Information Technology and 48.3% for Knowledge management.
3- The impact test results also showed a strong significant and direct impact in Business Value resulted from employment of Information Technology. The increase in one unit in one Information Technology variable affected the increase in High Business Value by (1.03) unit. On the other hand the increase in one unit in Knowledge Management affected the High Business Value by (1.26) rise.

Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.
Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.
In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.
This study consists of four chapters:
The first chapter dealt with method of analysing costs – volume and profit according to the traditional approach.
The second chapter dealt with the C.V.P analysis under the new approach activity based costing.
The third chapter dealt with studying the company research sample and the practical application of the C.V.P analysis under the traditional and the new approach, using the actual information from the books and other sources of data obtained from the Electrical industries company.
Finally, the forth chapter summarized the major conclusions and presented some recommendations that related to the research area.

الخيارات أحدى الأدوات المالية المشتقة التي تشتق قيمتها من قيمة الموجود الأساسي
Underlying Asset، وقد يكون الموجود الأساسي سهما عاديا أو مؤشر أسهم أو عقد مستقبلية سلع أو عقد مستقبلية على أوراق المديونية . وبالرغم من أن الدلائل تشير إلى أن التعامل بالخيارات يعود إلى أوائل القرن السادس العشر الميلادي آلا انه ونتيجة للعديد من الابتكارات التنظيمية Organizational Innovations في آلية تداول الخيارات والتي ادخلها مجلس سوق شيكاغو للخيارات (Chicago Board of Option Exchange ,CBOE) في عام 1973 والتي تزامنت مع افتتاح أول سوق منظم للخيارات, فقد شهد التعامل بالخيارات نموا انفجاريا Explosive Growth منذ ذلك الحين. وقد جسد نجاح الخيارات كأدوات مالية حديثه افتتاح الكثير من أسواق الخيارات حول العالم .
ويعد تغيير التوزيع الاحتمالي Probability Distribution لعوائد الاستثمار بالأسهم العادية واحدة من أهم مزايا التعامل بالخيارات فضلا عن توفيرها مجموعة كبيرة ومتنوعة من الفرص المتاحة أمام المستثمرين وأتاحة توافيق Combinationsمن العائد و المخاطرة لم يكن وجودها ممكنا بدون الخيارات.أن هذه الميزة المهمة هي التي حدت بالباحثين لاختبار إمكانية تخفيض مخاطرة الأسهم العادية التي باتت السمة البارزة للاستثمار بالأسهم العادية في معظم الأسواق المالية .
وتعد الخيارات من الموضوعات التي نالت ومازالت أهتماما كبيرا على المستويين الأكاديمي والمهني وأن هذا الاهتمام المتزايد نابع من المتحوطين Hedgers والمضاربين. ونظرا لعدم تداولها في أسواق المال العربية عموما ولحداثة وتعدد مفاهيمها فان أي ناحية منها بحاجة إلى مزيد من الإيضاح و أولها تعريف الخيارات وأسواقها.
لقد كانت الصيرفة الإسلامية مجرد أفكار في منتصف القرن العشرين تجسدت بتجربة مصارف الادخار المحلية في مصر عام 1963 , ومن ثم في واقع مصرفي أسلامي كانت بدايته مع المصرف الإسلامي للتنمية عام 1975, ومصرف دبي الإسلامي عام 1977, وشهد عقد الثمانينات اتساع المصارف الإسلامية إلى أن وصلت اليوم الى ما يزيد عن 160 مصرف تعمل في مختلف دول العالم واستثماراتها وصلت حوالي 60 بليون دولار.

The research aims to:
1. Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
2. Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.
The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists to frame the proposed framework.
At the end of the research we had reached that there is an important need to establish a local central committee take the responsibility of manage and issue the standards and instructions which relate to the subject.

Transportation problems are considered as a type of operation research problems. In fact, they deal with scheduling transportation of goods from their source to delivery sites in the minimum cost.
Such problems can be solved by the available traditional methods, which include; North-West corner, Least cost and Vogel’s method. As well as if this transportation problem is considered as a linear program it can also be solved by using Simplex method
The goal of the present study is to compare different research methods to provide the optimal and minimum cost.
This study was applied to resolve a transportation problem related to land Transportation Company, which had big convey for carrying goods of different weights among various governorates within the country.
At the beginning the problem was solved by applying the least cost method to obtain the primal solution, and then test it to find the optimal solution by modified distribution method (Ui, Vj). Secondly, as the problem is considered as a linear program model, it was solved by Simplex method. Lastly a new modification that was using both Dual theory related parameters and modified distribution method, and design a new mathematical model [2]. Then it was solved by Simplex method.
The total cost in both the first and second method were similar (i.e.) (the least cost method and direct application of Simplex method) whereas, the results in the last modified method was significantly lower. This indicates that the new relation between Dual theory and Modified distribution method provides better and efficient way to obtain optimal solution with less cost for such problem. This architectural is good in correcting the detail of Simplex solution to achieve more efficient solutions.

لقد توسعت صورة علم الاقتصاد في العقود الاخيرة الى حد كبير حيث اخذت, واقعة ثروة الامم وفقرها, الاقتصاديين الى عوالم جديدة والى حقول غريبة على علم الاقتصاد. لذا نجد الاقتصاديين اليوم يكتبون عن العلاقة بين الايدولوجيا والنشاطات التنظيمية، اهمية القراءة والكتابة للميالين للتطور والتقدم التكنولوجي، اثر الهيكل العائلي على حركة الاقتصاد، العلاقة بين دور الحضانة Childhood وسمات الشخصية Personality traits , بين الابداع او الخلق Creating واهمية الثبات المؤسساتي institutionalists ، واذا كان الاقتصاديون النمطيون يسخرون من المداخلات اللا اقتصادية في علم الاقتصاد فأنه من الصعب اليوم وضع خطوط فاصلة borlder lines بين العلوم الاجتماعية وعلم الاقتصاد، ومن الصعب القول اين ينتهي علم الاقتصاد واين تبدأ فروع المعارف الاخرى disciplines لذا فان تعريف علم الاقتصاد حسب اراء وتعريف الكلاسيك ـ وبالذات اللورد روبنسن ـ باعتباره دراسة سلوك الناس كعلاقة بين حاجات متعددة وموارد نادرة ذات استخدامات بديلة, وحتى بالتعريف الاوسع له باعتباره يتضمن كل مجالات التخصيص للموارد النادرة، من شأنه ان يهمل ليس شيئاً بل اشياء عديدة ذات مغزى مهم في عملية التطور الاقتصادي