Abstract: The current research focused on known of the impact of absorptive capacity in achieve entrepreneurial success in companies of Iraqi Ministry of Industry & Minerals, In order to achieve this purpose, questionnaire has been prepared based on (Jenson et al, 2005) scale to measure absorptive capacity, as well as (Zwerus, 2013) scale to measure the entrepreneurial success. The research's sample was the president and members of the Board of directors of companies research's sample. The questionnaire consists of three axes, the first regard to introduction about respondent, and the second regard to the dimensions of absorptive capacity of knowledge, while the third has included the dimensions of entrepreneurial success of the main and subsidiary. The Search has used a set of statistical tools such as mean, standard deviation, simple correlation coefficient, F.&T. test, the coefficient of determination R2 to validate the hypotheses of the research, as the results show expect the main and subsidiary hypotheses, the most important of which is the existence of the effect of the dimensions of capacity absorptive of knowledge on the entrepreneurial success of the research's sample companies. The research concluded with a number of recommendations of the most one was the need to orientation the administration of local companies towards owning a scientific infrastructure incentive innovation and creativity in its business and activities, as well as concern in other research aspects in a balanced manner.

Abstract: Objective: To detected the role of maintenance system of south refineries company/ Basra, in improving the productive performance. Design/ Methodology/ Approach: Developing general model depend on the integrated between the theoretical and practical aspects, then determined result according to case data analysis, Using a quantitative measurement of the variables of the study through the actual reality of the company.Findings: The results showed that company need to a strategic plan to ensure effective integration between the components of the maintenance system and put them in the situation that ensure quality improvement of productive performance, and the lack of attention to the quality of the products.Search Determents: The lack of clarity of maintenance system in the company , and the personal effect in select programme and trainee. In addition to the lack of sufficient attention to the quality of products through the results of the study revealed.Practical implications: The possibility of achieve the integration of the technical and human resource for total maintenance system to improve productive performance.

Abstract: Basic proposal in marketing strategy is that relations with customers orientation correlates positively in customer value and the value of the organization. However, the mechanisms of this relationship has not yet been explored in detail, our paper addresses this issue through investment relations customers alike and increase customers and the value of the organization, the conceptional analysis showed that investment in customer relationship management, lead to value for customers, ease in attracting customers, which enhances the value of the organization.The orientation of the investment relationship with customers lead to benefits needed by customers, leading to greater customer satisfaction, and even the value of both sides (the organization and customers). Moreover, we find that investment in customer relationship management with them and private customers lucrative could lead the organization to pilot and achieve superiority marketing in the market in which it operates compared to other organizations, and this in itself represents a marketing contemporary in intellectual framework catalog contemporary as the real investment is in the customer He leads the organization to achieve a sustainable competitive advantage.

Abstract: This study aims at employed lean manufacturing by using value stream mapping being one of the most important tools in redesign the service in the service business environment, and AL-Diwaniya educational Hospital has been chosen for this study being the organization that mostly in touch with the life of the individual's life and the society as well in Al-Diwaniya city which will contribute in presenting the best health services the individuals and the society forward to. This demands the pursuit and efforts to reach a competitive advantage reflected by removal the waste, which the patients waiting time longer while he is in a dead need for the necessary health care in as possible short period of waiting. The problem of study is represented in the many and length procedures adopted in the treatment of patients which led to the increase in the waiting times, as well as the length of the distance between the centers for essential health services which is reflected negatively on the value of the service presented to the customer. The study derived it's importance from it's being a dealing with one of the vital sectors, a health sector that touches and directly the lives of individuals and society, and to try to stir up the interest of the organizations of service in general and the organization of surveyed in particular. The study aimed to exposure in the reality of the operational activities of the organization surveyed and the possibilities available and the possibility of the application of this tool in and determine the effect of their use in order to direct attention to activities that do not add value from the perspective of the customer and work to be identified and removed or reduced whenever possible. The study relied in its practical on analyzing value stream mapping by using one of its tools (process activity mapping) , and the use of a set of quantitative methods of a (cycle time, value added time, Non value added time, waiting time, takt time, and efficient service).The study reached a set of conclusions, including:1.Using of the value stream mapping in the present study has showed it efficient and effective to enable the organization in reduce the lead time and improve the efficiency service produced for the patients and the quick response to the patients need and requirements.2.Long waiting times and low service efficiency for all the experienced cases.3.The study proves the liability of reducing the time of ( waiting, the cycle, the operations 'and not adding value) in the organization worked in to , as well as improving the service efficiency and reducing the costs demanded from the patients and the organization together and the easiness of application this tool and its simplicity.

Abstract: Concern of taxes began since ancient times, Nominalization of taxes differed from one society to another to form an essential tool of financial policy by which the necessary money can be provided to fund the country general balance. Moreover, such taxes contribute in guiding society to achieve justice among its individuals and guarantee of the political, economical and social stability. Because of its comprehensive nature, the cognitive discipline of tax has been recognizable in the attraction of mind efforts from more than one cognitive discipline. This resulted in the idea of total quality management and connect it with tax revenues this study aims at achieving the following:- 1-sheding light on the philosophy of the quality concept.2-Revealing the positive and active role of the quality management in achieving profit.3-Knowing the effect of applying the quality management on tax revenues.To achieve the aims of the study, it is hypothesized that “the quality management contributes in the increase of company profits which in turn results in the increase of tax revenues”.The study ends with some recommendations according to what has been concluded.

Abstract: Iraqi women enjoyed good rights in several areas, but given the exceptional circumstances experienced by Iraq has faced many challenges represented in successive wars and the economic blockade and internal conflicts and the loss of human security, all that make them suffer discrimination in all sectors, and damaged women durable heavy economic burdens, He came to this research describes the challenges and opportunities of women's work in the Iraqi economy and provides case derived from the study of economic empowerment initiatives in all parts of Iraq in order to shed more light on these issues and, finally, to make recommendations on how to improve women's participation in the Iraqi economy.

Abstract: this study aims to explore the effect of public and private investment expenditure on economic growth in Jordan in the period (1990-2012).The result of the study showed that the public capital expenditure has obviously evolved during the period of the study where the mean of annual rate of growth of this expenditure was 6.4%, while the ratio of this expenditure to the total public expenditure (current capital) by mean was 20.5%,which is low ratio in a country that need a high economic of growth which is required to increase the size of public investment expenditure and economizing the current expenditure.The study findings revealed an obvious evolution the size of private investment expditure during the period of the study, where the mean of the annual rate of growth of this expenditure is 15% while the ratio of this expenditure to the GDP (by mean )is 18.8% where as this ratio for the public capital expenditure was 7.5% during the period of the study, and that ratio reflected the contribution of public and private sector in the economic activity in Jordan The statistical result indicated that , the public investment expenditure Variable was the most influential on the Economic growth in Jordan during the period of the study, then comes ( in terms of influence ) the private investment expenditure , while the influence of the capital formation variable was week , and it was insignificant to any level of acceptable confidence this justified by the weakness of the disposabile saving which is the main supplier of the capital formation in Jordan .The statistical result indicated that the marginal propensity to invest of public investment expenditure was very high compared to the marginal poropensity to invest of the private investment expenetiture and this might be an indicator for the importance of the public investment and their changes as a result change in GDP. The study recommended of the necessity of depending on the public investment expenditure to increasing rate of economic growth in Jordan , and avoiding the neglicant of the role of the private investment expenditure because each one of them complete the other and doesn’t replace it .

Abstract: This study aimed to determine the impact of the factors conditional on the extent of the use of diversity in performance measures, it is also aimed to find out the main purposes for the use of performance measures, in addition to clarify the concepts of the contingency theory and their role in the design of management accounting systems, as the method is used questionnaire to measure the variables of the study through distribution (216) form on the study sample has reached the recycled ones (179), as it included a study sample (34) organization spread over three sectors and listed on the Iraq Stock Exchange, namely, (15) banks, and (14) industrial organization, and (5) of the service organizations, and the results showed that the Iraqi organizations study sample used evaluation systems performance include performance metrics of financial and non-financial , but it focuses on the use of financial metrics are greater than the standards of non-financial, as results showed a statistical significant that the Iraqi organizations performance measures used for multiple purposes , as well as the results of the study showed a correlation statistically significant correlation between positive factors and the extent of the use of the conditional diversity in performance measures. The study concluded a number of recommendations, including the need to prepare cadres experienced on the nature of the use of multi-dimensional performance metrics and knowledge of them.

Abstract: The research evaluation at fair value of fixed assets and the need to apply the accounting measurement of fixed assets. Especially in public companies operating standardized of accounting system which relies on the evaluation of fixed assets historic cost for access to disclosure and to provide information of good quality properties to its users and that the method of assessment by fair value achieve comparability recognition of losses and profit derived from the assets evaluated in Iraqi companies .The field study on a sample of accountants in the largest public companies that have a significant role in the development of the Iraqi economy after statistical analysis also the study found that there is an intention and the desire of Iraqi firms to abandon the historical cost valuation and replace it with the method of valuation and the so-called ((fair value)) this method’s objectivity in the evaluation especially in the assessment item fixed assets which represent the bulk of the budgets of public companies as well as the study found that when adopting the fair value assessment will provide qualitative characteristics of information generated from accounting applications and thus lead to an improvement in the quality of the information generated and the possibility of adopting appropriate decisions but it was noted that there is some information to be overcome in order to adopt fair value evaluation ; the concept of cultural awareness fair value and how to use them in assessment and accounting measurement and what are the positive attributes in use and should be given legal force through Iraqi companies are required to adopt the fair value method in evaluation of fixed assets included in the consolidated accounting system applications used in such these companies.

Abstract: The Corporate Governance necessity imposed by the life companies, especially in light of the circumstances that arose out opposed to the interests of the parties to the actors in the economic processes, whether they are investors or workers or managers in these companies, and the purpose of the adoption of this concept to fight financial and administrative corruption, and reduce the case of conflict between the parties dealing with economic units, and that of the most important pillars of the important upon which to build corporate governance is transparency and credibility financial reports published by companies, and here highlights the role of corporate governance, which works to increase the credibility of the reports by conducting an audit of high quality in order to provide information appropriate to raise the degree of reliability, and this study was to find out the important role of governance and institutional. Through an applied analytical study in one of Iraqi companies

Abstract: The study aims to identify the most important methods of manipulation practiced by the administration in the financial statements and the reasons and motives of this manipulation, as well as the statement of the most important tools that can be used to reduce or minimize the effects of the manipulation of the beneficiaries of the financial statements, and to achieve this goal has been selected a random sample of (43) Office of the Comptroller accounts of licensees to work in the profession under the bulletin issued by the Council of career control and audit for the year 2013, has been shown from the results of statistical tests and the presence of liaison relationships strong between the methods of manipulation and the credibility of the financial statements and the 95% confidence limit, has been one of the strongest of these links is manipulating the list of cash where the correlation coefficient between them and the credibility of the financial statements .576, also showed the results of the test are also having a significant effect of the methods of manipulating the credibility of financial statements The percentage of influence 72% according to the average year for methods of manipulation, which amounted to 3.61 from 5 degrees according to the scale used.

Abstract: The Multicollinearity problem has currently became known by many researchers and knowledge of the statistical effects on parameters of the multiple linear regression model.In a simple case this problem causes to move away the estimate of parameters in the regression model that he scientific capabilities that desired in interpretation of the phenomenon in a correct way.This problem has been found in many areas that has been got negative effects on the estimates and variances of coefficients of (OLS). So we should avoid this problem and develop appropriate solution. In this article we will present some methods to estimate a (GRR, GJR, GL) to overcome this problem. The aim is to select the best estimator for the multiple linear regression model in case presence of Semi Perfect Multicollinearity among the explanatory variables by using Monte Carlo method. Then, We will compare among the estimators by using MSE. Finally, We conclude that (GL) is the best method.Keywords: Multicollinaerity ,Generalized Ridge Regression (GRR), Generalized Jackknife Ridge Regression (GJR), Generalized Liu Estimator (GL).