magazine of college Administration&Economics for economic & administration & financial studies

Abstract
The concept of money laundering expands at the present time, due to a number of motives and international variables ( political and economic ) as well as technological development and global integration.
Despite the fact that this phenomenon originated within the framework of the internal borders of the state of national and practiced in the geographical area becomes of convenience encircle and eliminate them, but the change in the world and the rule of waves of civilization, making this phenomenon crosses national borders and geographic become a phenomenon of translational border.
Money Laundering means a group of financial and banking activities to legitimize criminal activities that achieve significant financial returns, so it becomes necessary to add to confer legitimacy on those financial returns, called the settlement of dirty money in some cases. The aim of the confer legitimacy on those funds is to allow use with ease , and is therefore a haven for criminals who have the money difficult to deal with for plentiful, and historically the process of money laundering were adjacent to the activities of the drug trade.
The efforts of the international fight against money laundering was included in anti-drug efforts, and even that United Nations efforts to launder money received under the agreements on combating drug trafficking and psychotropic substances.

Abstract
This study aims to assess the situation of business and investment climate in Iraq, according to the criteria established by the Business Climate Development Strategy (BCDS), which was prepared by the Department of private sector development in the Organization of Economic Cooperation and Development (OECD)(1). This was established on number of basic standards and classifications that are based on the assessment of the general framework and therefore diagnosis of the obstacles that stand in front of the investment projects. We will aim from this research to:
Increase involvement of the private sector in the formulation of the business environment.
Determine the guidelines to improve the business environment and accelerate the pace of reforms.
Identify the possibility of recommending reforms in the field of legislation and laws governing investment and affect them.
Structure Search:
The study will be divided into three sections dealing in the first with the key indicators on which the business climate development strategy that provide an assessment of the foreign investment policy in the country concerned, and then evaluate the promotion and facilitation of investment approved by the government under its laws and procedures for promoting investment and in the transparency that foreign investments find in their dealings within the country. While we take up in part two assessment of the reality of Iraq as part of a strategy to develop the business climate in the light of the indicators that were introduced as legislation, laws and mechanisms that work in Iraq today to come in the final section to summarize the situation of Iraq under the numerical table identifies the location of Iraq as part of (BCDS).
The importance of research:
It is important to adopt the studies carried out by international organizations such as those adopted by this study in order to give the assessment phase to greater confidence and a deeper look at the needs of the foreign investors, as it gives a description of the current stage where we stand. More importantly, it is to diagnose the problems of each of the sectors processors and propose practical experience of all sectors to improve the business climate in order to raise competitive rates and growth rates, and through the preparation of a comprehensive integrated system designed to evaluate and implement government policies and reform the relevant business environment.
Keywords: Investment climate in Iraq, strategy to develop the business climate.
Business Climate Development Strategy
To formulate a strategy to develop the business climate that we have mentioned in the introduction to number of tables that set specific criteria for the classification of different countries according to five levels and analyze the situation of the business climate of each country according to those standards which was classified into three main groups, namely:




Foreign investment policy
This consists of twelve indicators to analyze the overall policy adopted in the country towards foreign investment, which varies between:
Restrictions to national treatment for investments which are defined as the government's commitment to provide an equal treatment for investments that belong to the individual citizens and residents of another country.
Approval procedures for investments within the framework of specific legislative and specific goals to be set in most to avoid the local economy unwanted fluctuations related to sudden foreign capital movement.
Procedures for the entry of foreign businessmen and foreign direct investment, which operates to test whether the government imposes administrative procedures at foreign institutions, and whether the procedures to allow the temporary entry of individuals with

Due to the technological development a new responsibility has took place in front of auditors. This responsibility characterized by the necessity of their awareness to the level of this technological developments and changes. so this matter was not only awareness and their understanding to the computer components and its boot but require them to knowledge of programs or software which used in many fields including medicine or laboratory diagnosis or banking field ...... any of these software called Expert Systems or Knowledge Base Systems , and consider it as a tool used to evaluate and distinction auditor's quality and performance , and via to the studying the concept and applications of these systems and how they are used in evaluate the quality performance by auditors , the questionnaire which was distributed to the sample of auditors has used and has concluded through it that the practical , technical experiences and academic qualifications have great impact in operation these systems , as well as the use of that applications in evaluate the quality performance of auditors throughout the distinction to know the time which has been implemented for auditing process or present the service or counseling and moreover can determine the level of quality and distinction in evaluating .

The external environment has essential elements that directly affect the performance of organization and the percentage of completion of the main targets set as a general framework to achieve them, whether these elements of economic or social or technology or government and others represent threats to the organizations to be ready to face them, this difficulty is that all the environmental elements are subject to change at any time may not expect, and a volume adjustment and a willingness for organization to those elements has made of them gains a competitive, if there is a high performance under these condition.
The research was to shed light on these concepts to be considered a general framework for all organizations in the market, including the company hand – made carpet in Hilla, and the research problem is loss of vision is clear to the workers about the relation between the elements of the external environment different and the level of performance the research aims to know the true reality Of each of the variables of the external environment and performance in the company and measure the level of the relationship between them and management in the company and the number (30) individuals and the questionnaires have been distribution randomly.
The most important conclusion reached by the research and a strong relationship between the components of the external environment and the level of performance in the company hand-made carpet in Hilla, the most important recommendations the need to develop a unit specialized in the preparation of an information system allows communication continued with the changes of the external environment for being one of the reasons for the success of companies or failure in achieving its goals.

In some of statistical studies which have multivariate Linear regression model , it will be studying independents variables haven't significant effect on the dependent variable , and can delete them from the model . there are many methods to detect optimal multiple linear regression model have important independent variables , But firstly we must treat problems of linear regression to getting best results .
In this paper will been study one of an important disease called (Hepatitis Disease) which represent an dependent variable , where detected it depending on (4) tests called (G.O.T, G.P.T, T.S.B, Alk) which represent independent variables , and for several sample size , and will test problems of multiple linear regression and then test effect of this variables to detect the disease .

Studies concerning reliability started long time age to recognize its characteristics, there for these studies continued until reaching to accomplish mang nonparametric studies. In this research, the reliability function has been estimated using nonparametric methods, purposing three new weights to estimate, the empirical Kaplan- Meier estimator method and comparing it with other methods(empirical, terms multiplier estimator, empirical Kaplan-Meier, weight empirical Kaplan-Meier, modified Kaplan-Meier estimator, weighted estimation method for reliability function).To achieve accurate scientific results, an assumption for reliability function for Pareto distribution has been put, results gained show that the method of weighted empirical Kaplan-Meier estimator is the best among all other estimator methods regarding the sample size(10,20,100), while for sample size of(30,50) the weighted empirical Kaplan-Meier has the third weight has overcome other methods, while modified weighted empirical Kaplan-Meier method with second and third weight gain second best report of sample size(10,20),while weighted empirical Kaplan-Meier estimator gain second best method for sample size of (30,50),while modified weighted empirical Kaplan-Meier of second weighted has gain second best method for sample size(100).

This study aims to know the extent to commitment of auditors with rules of professional conduct issued by the Iraqis Association of Accountants and Auditors , the size of the sample has reached under study for a class of auditors 50 and the category of companies management 80 companies , The researcher used the average reference (Weighted) then determines the direction (Attitude) by the average value the study found reference to a number of the most important conclusions.
(There is an acceptable agreement to some extent by the auditors and the departments of companies on it\'s commitment to the auditors of their duties and prohibitions , their liability for negligence and dereliction included in the rules of professional conduct that there is some variation in companies the answers to what the auditors and management).