AL-Qadisiyah Journal For Administrative and Economic sciences

Stationary time series models were introduced by Yule in (1926), he studied the autoregressive model AR (q). Wlker in (1931) introduced the general model of the autoregressive models. Stutzky (1937) studied models of moving average MA(s) and put it’s general formula. Then completed his way to find the model in a mixed and complete way by Wold in (1938), where he developed these two models with a series of operations into three directions in the estimation procedure and called it the autoregressive_ moving average (ARMA) models. This model is used if data is stationary.
ARMA models are mathematical formulas that represent the continuity pattern of the phenomenon, or the type of correlation between the time series and itself. It is widely used in many sciences such as economics, geography, aviation, agricultural sciences, physical systems and other fields. Models can help us to understand how the system works by detecting the properties associated with this system.

This paper seeks to re-address the challenges education and especially higher education have faced in recent years, both at national and international levels. In this paper, we focus on higher education institutions with an economic profile in Iraq and we intend to identify, from a marketing point of view, the links between a series of elements that influence their proper functioning. This research aims to determine the marketing strategies influence of higher educational institutions with an economic profile influence and the influence of differentiation strategy implementation. The main problem that this research tries to solve is the gap between the existing marketing orientation adopted by the Iraqi higher educational institutions and the needs of both national and international labor markets. As part of this approach, the effects of labor market orientation components on the differentiation strategy and performance of a higher educational institution is considered. Several hypotheses are tested, such as: the relationship between student orientation and differentiation strategy is direct and positive, the relationship between the orientation towards competition and the differentiation strategy is direct and positive, the relationship between the inter-functional coordination and the differentiation strategy is direct and positive, the relationship between differentiation strategy and performance is direct and positive. The statistical analysis of the data aims to harness the collected data and to test the previously formulated hypotheses. In this regard, SPSS (IBM SPSS Statistics version 19) and AMOS (version 20) are used. Student orientation involves building an open relationship between them and college, so that their educational experience is as positive as possible. This should not lead to the conclusion that students\\' wishes should guide the entire educational process, or that their vision of what higher education means must be transformed into reality.

The importance of the study came from the importance of international accounting standards to be guide and guidance of the accountant in the performance of his work, and the adoption of international financial reporting standards (IFRS/IAS) gives the financial statements more confidence and relevance, and makes them reflect the high degree of economic events ,which helps them to make investment decisions at the local and international levels, especially with regard to banks and financial institutions as one of the important investment sectors in the economic development process.
The need to shift to wards adoption of international financial reporting standards in the local environment be being to 2022.
The implementation of these standards is one of the main requirements for opening up the development of an accounting system that contributes to the development of the local economic environment. Iraqi banks.
This situation requires a transition to a new financial reporting method and the use of new tools to address the function of the accounting system in order to provide accounting information that meets the needs of investors, owners, financiers and others.
The objective of this study is to evaluate the use of the financial statements in accordance with international standards based on the fair value approach in improving the transparency of the financial statements in order to rationalize investors\' decisions. In order to achieve this, the important and necessary data for the financial and statistical analyzes were compiled on the Iraqi Stock Exchange reports for 2010-2016 and published financial statements And the use of a number of appropriate statistical methods to measure the impact of the adoption of international accounting standards on investor decisions including the arithmetic mean, standard error, standard deviation and the Shapiro-Wilk test, The research reached a number of conclusions, including the accompanying application of international accounting standards (IFRS / IAS). However, despite these constraints, the adoption of these standards at the same time leads to improvement The quality of the information stated in the financial statements.