Kerbala International Journal of Management and Economics

Iraq is from countries rampant with corruption in the past years and became the major challenges facing the state-building and the promotion of economic reality, it has plagued Iraq in the previous regimes scourge of waste and squandering of public funds, especially the phase of the nineties of the last century, it has the political behavior of the year to increase the administrative corruption and financial and spread the values of patronage and clientelism and rampant bribery and theft, as it went down accounting indicators, political stability, government effectiveness, rule of law, but after 2003 was exacerbated the phenomenon of corruption to the point of scary is no longer possible to hide or disguise, especially after having occupied Iraqfor the period (2003 2007) ranks last in the World Peace for the most corrupt countries in the world, has become plagued by corruption and B in all fields especially the economic ones which hindered the process of growth and development.
Therefore it is essential to address this phenomenon and limit their spread, especially in the current stage, by the looks of where Iraq to build its shattered economy, and that are not taken only to the availability of genuine political will by adopting strategies aimed at lifting the country from corruption and the corrupt, through the promotion of good governance and the activation of a package of administrative reforms and economic . And through building national integrity system based on the principle of political accountability and economic reform, and lead reforms to strengthen governance institutions and mechanisms to reduce corruption, and develop measures that reduce indulging in corrupt practices.

Recently a new distribution, named as Generalized Exponential distribution, has been introduced and studied quite extensively by authors. This distribution can be used as an alternative to Gamma or Weibull distribution in many situations such as life testing and reliability studies. In this research we mainly consider three methods of estimation procedure, which are Maximum Likelihood, and Moments Methods and Percentiles Estimators, to estimate the shape and scale parameters for , in three cases, first estimation of λ when α is known, second estimating of α when λ is known, third the estimation procedures when both are unknown. The performances of these estimators are compared through numerical simulations, and all the results are explained in tables.
Keywords: Generalized Exponential Distribution, MLE, MME, Percentiles Estimators, Hazard Function MSE.

In this paper the authors analysis four of the most important and influent in accountants effectiveness of constitutive in professional of accounting, this four foundation are (Framework concept , Accounting and auditing standers, The base and ethics of the occupation and accounting education). Even more the authors studded the roles of the Professional and educational organizations in the rehabilitation of accountants and its responsibility to organizing and developing the professional. This paper applied two categories of survey to both of (academicals accountant and professional accountant) and the result showed the roles of constitutive of the accounting profession in raising the effectiveness of accountants and enables them to provide Relevance information and Reliability leads to giving a clear view of the beneficiaries and make more accurate decisions. This studyCharacterized between the framework concept and accounting education interims of raising the effectiveness of accountants more than other variables.

This study basically aims at the identification of the effect of Job satisfaction on the vocational performance level in Basrah.Moreover, it aims at the identification of the differences in satisfaction degrees according to the study variables connected with the J0b kind. This study has made on grouts of ( 196) instructors, technical trainees, and admin stratify. A questioner has been made which consists of serum fields. Eertain statistical methods are going to be used in analyzing the data such as (percentage, standard deviation, means, S. d, analysis differences ,Duncan method). The results show low satisfaction in computational ( 2.79 ). The study also shows that differences has been found between the numbers of the chosen group due to the job kind.

The unemployment in Iraq is one of the most complicated phenomena of which the Iraqi economy suffers.
It reflects the weakness and disability in the structures of the plans and performance , on which the state's concerned authorities depend,
especially in the fields of production and development programs
In fact , this was occurred because of the wrong planning policies which can be seen clearly on actions of privatization of the public sector and huge waste of the public wealth on the expenditures of military and security services , while the rest of the development fields and factors , such like human resources and others ,were ignored ,almost completely.
The economical embargo, which was imposed on the country for many decades , and the great changes happened during and within the occupation activities , such like the cancellation of most of the original state's structures and deterioration of the security situation , helped in speeding the growth of plenty of crisis, among them, is the unemployment .It is a real crisis, effects negatively on the society ,economically and socially , and should not be left without quick and serious searches for solutions.

This research aims to identify the impact of strategic flexibility through its dimensions (the flexibility of human capital, market flexibility, productivity flexibility) in the Entrepreneurship of business organizations, small and medium-sized enterprises through its dimensions (Proactive Orientation, Opportunity-driven, take risks, Resource Leveraging). The research sample included corporate managers in the manufacturing sector of construction materials. The questionnaire used in a major source of data collection, and distributed (36) questionnaire, and I recovered (31) questionnaire in full. It was one of the most important results, the presence of trace of two variables of the strategic flexibility and are flexible human capital and productive flexibility in Entrepreneurship business organizations covered by the research, it became clear there was no significant impact between flexibility market and Entrepreneurship. The researcher recommends that depends managers know the market and the characteristics of the different and be aware of strategies of competitors, and continuous monitoring of changes in political, economic, technology and other variables affecting the company's business, and that managers follow the changes in prices of competitors and to take new approaches torespond to them.
المقدمة

يأتي القطاع الزراعي في مقدمة القطاعات الحيوية المؤثرة بشكل كبير في مخرجات ومدخلات الاقتصاد ، فهذا القطاع مر بمراحل متنوعة تارةً تكون ايجابية وأخرى سلبية تظهر مدى ضعف هذا القطاع في توفير متطلبات الامن الغذائي الذي بات عاملاً إإستراتيجياً في استقرار المجتمع وتحقيق الرفاه الاجتماعي والاقتصادي .
وقد تأثر دور الزراعة في الاقتصاد خلال العقود الماضية بصورة كبيرة من خلال ضعف ما يخصص لهذا القطاع من اموال قياساً بغيرها من النفقات المخصصة للقطاعات الاخرى .
ويبقى السؤال المطروح هل ان هذه التخصيصات مجدية ؟ أي بمعنى هل ان القصور في عد النهوض بالقطاع الزراعي مرتبط بالسياسات الزراعية المتبعة من قبل الوزارة ؟ ام ان هذه التخصيصات غير كافية وغير مبوبة وموزعة بشكل صحيح على فروع القطاع الزراعي ؟
من خلال الورقة البحثية يتضح ان القصور هو في السياسات الزراعية المتبعة من قبل الوزارة هذا فضلا عن ان تخصيصات الموازنة وان كانت قليلة او غير كافية فهي غير موزعة ومبوبة بشكل صحيح على فروع القطاع الزراعي