Abstract: This Research aimed at determining the influence of knowledge workers on the achieving High Performance of Iraqi Organizations. For this purpose the researcher has depended on the dimensions of knowledge workers (Achievements and challenges, Individual growth, Autonomy, Recognition and Oriented-goals) according to (Cheng&Zhang, 2008: 3). And The dimensions of High Performance (Management Quality, Openness and Action-Orientation, Long-term Orientation, Continuous Improvement and Renewal, Quality of Employees) that have been used are according to (DeWaal, etal., 2014: 37-38). Faculties of Administration and Economic of AL-Forat al-Awsat has been chosen to verify this Research via questionnaire used (30) individuals of the college, in addition to personal interviews. The Spearman connection factor and the (t) test to recognize the identity of this relation, and the (F) test to determine the identity of the regression equation, also the (R2) has been used to explain the degree of the influence of the independent variable in the dependent variable. Some of the most important conclusions the study arrived that Characteristics of knowledge Workers have active role in achieving the high performance that contributes to achieving the goals and mission of colleges sample search on the level of scientific and academic, research has concluded a number of recommendations, some of which are:Focus on Recruitment knowledge Workers, take advantage of the property as a result of the stock of knowledge and experience learning, and invested in achieving the high performance and the various practices and university activities. The quest to achieve balanced attention to the aspects of the various areas of university performance in order to improve the high performance and ensuring improvement outweigh the universities under discussion in the fields and the different approaches. Provide an atmosphere that promotes the creative and innovative ideas from different operators, whether they (staff, professors) in the development of their activities within the university and thus reflected on the development of the performance of their faculties and universities. Methods and the use of renewable and innovative methods in the areas of administration, education and other fields that raise the level of performance and achieve excellence in an important sector in the country.

Abstract: The research seeks to build and test conceptual and practical model simulates the possibility of achieving differentiation in Iraqi Banks in respect of business performing through depending on the variables of entrepreneurial orientation and marketing information system. The research society is represented by Al-Rasheed and Al-Rafidain Banks through choosing a sample Consists of (64) respondent work in the degree of (manager, assistant manager, department manager) in branches work within Basrah governorate. Questionnaire is used as major tool collects data. The most prominent conclusion is the studied banks gaining differentiating in performance is affected strongly by painting entrepreneurial orientation in addition to build and develop marketing information system. The main recommendation is that the banks managements should adopt the vision which encourages reaching the differentiation in performance by depending on official strategy and time specified program to innovate new services . Also it is necessary to put devices that achieve the continuous improvement of presented services comparing with the competitors.

Abstract: The current research aims to analyze the nature of the servicescape and of the encounter and its impact on customer decisions repeating and re-purchase. As it illustrates the nature of the research in the physical environment of (TBI) as perceived by customers and the impact of atmosphere on customer service decisions to repeat purchase service from the bank. Sample were selected of 105 customers in Trade Bank of Iraq, the adoption of the questionnaire was to measure trends and attitudes of customers to re-purchase of the bank, the scale was based on previous studies of the nature of the adapted after the banking sector. A statistical tools were used as (mean, standard deviation, Cronbach's alpha, test F, Test T). To build the scale and test hypotheses. The study found that the positive impressions of the customers for the servicescape of the encounter had a significant impact in stimulating customers to repeat purchase and sustain their relationship with (TBI). Thus study recommended increasing the interior environment of interest to the bank and waits for the most important and secures entrances to the bank hall to ensure positive attitudes by the customer and inducing a repeat purchase, and the continuation of its relationship with the bank.

Abstract: Iraq post 2003 differs from its predecessor in all economic and commercial aspects not to mention the political system based on the constitution, which was voted on in 2005. On this basis has to be a realistic consideration of the need to pursue a new economic and trade options based on one option, not others, for the Iraq state firm conviction of the importance of economic integration in the economic capital of the system after the isolation that lasted more than three decades until they are able to re-economic state institutions to work to deal with international counterparts, After that enhance the formal accession to the world trade organization and having the ability to adopt its decision-making individually after Iraq out of some chapter 7 items, and what it means to take over the financial surpluses began achieved by Iraq after the improvement of oil revenues and success in attracting international oil companies which began to operate freely and in the hope of productive expansion in the coming years to pay those successes and features possessed by the oil industry in Iraq, which has no counterparts not regionally but globally.

Abstract: The parking central banks to pyramid the central system and higher control over the banking system and doing most of the job and that of them and the government's job bank, made some intellectuals and professionals economists that called for the need to give great importance to the independence of central banks from the state and as a result of some of the inflationary trends that have emerged and which they attributed these to the direct or indirect control of the government in the central bank Venmy this trend towards the need to grant full independence of the Central Bank and perhaps this growth has increased in three of the last century contracts where is all of the Bundesbank (Albandzbank) and the US central bank (Fed) and the Swiss Central Bank of the most famous examples of this, as several pieces of legislation were issued during the first of this century the contract to promote the independence of central banks in many countries, such as France, New Zealand, Mexico, Chile and Venezuela, not to mention as stipulated in the Maastricht Treaty on Bank ECB, and in the same direction radical shift in the legislation central banks of some developing countries, and according to the advice of the central banks of developed capitalist countries from the joint relationship with central banks in developing countries has occurred after the latter mostly belonging to Ministry of Finance and contribute significantly and effective in the financing of development in accordance with the directives of the government, and therefore should be given great importance to the issue and study the effect of this independence on economic variables, particularly monetary ones, which is the exchange rate the most important Bcesp direct relationship to the central bank, came this research to study this relationship between the independence of the Central Bank and the exchange rate in the state from developing countries, namely Egypt, the study found a group of the most important conclusions of the Central Bank of Egypt has obtained the independence of the ratio stood at 50%.

Abstract: In the midst of the controversy in economic circles, whether at the local level or at the international level about the negative and positive foreign policy of trade liberalization and the results, came to the subject of research highlights aside from the experience of countries was and still is a model in the middle of Europe, but which Hungary. Hungary has joined the new global trading system since the emergence of the World Trade Organization (WTO) in (1995), and the legacy of many of the weaknesses as well as strengths of the economic under a global system bipolar, with that Hungary is a country has economic potential does Not too bad, compared with its surroundings EU, but the sectors of economic and especially the major ones have been exposed to the real challenges spawned a retreat at the level of the growth rates of most of the economic indicators constituting the structure of the sector as a result of the adoption of Liberalization of foreign trade policy and regardless of whether the option of adopting this policy is inevitable or without it, the attempts to decision makers out with minimal losses from this experience commendable, it sought those in charge of the application of this policy, be they politicians or economists create an environment consistent with this experience, to compensate for the markets which they lost Hungary (Eastern Europe and the Russian Federation) to join the European Union, as well as the development of the productive base and make it more flexible and competitive, the experience was less than what is being said about this country, they fit in the light of the new global economic order.

Abstract: This study was conducted in Wassit province in 2013 and it aimed to measure the production efficiency of fish farming methods (floating cages and fish ponds) the tatal number of farm (100) and (32), respectively, for the purpose of the comparison between the productive efficiency of farming methods a random sample was depended (7), (7) represonts the ratio of farm (7%), (22%) of the total farms in all of the province and the ratio (18%), (64%) of working farms in the study area. Descriptive analysis of both types showed that the farmely in cages achieved an increas quantity of farmed fish per unit area with few supplies out put (canstruction cost of cages) with a few death caused by disecasws because it was living in their natural habitat, in addition to achieve the required weight in less time with the lack of lose because of predators since the cage can be covered. In addition to all of these differences, there are other differences mentioned in the body of research consired for the method of floating cages. The financial analysis showed the increasing of the investment costs, fixed and the total for ponds in the ratio of (44%), (54%) and (5.1%) than in cages. Also the economic parameters showed a high positive deviation for the first methods as shown in comparison tubles listed in the manuscript. The statistical analysis showed high significant differences according to (L.S.D) test at the level of significance (0.05) in favor the method of farming in cages with no signiticant difference between the farms in the sample for each method of farmly separately.

Abstract: The analysis of the relationship between the investment environment and foreign direct investment(FDI) is considered as one of the planning work methods in which they can diagnose the key sectors for attracting investment in order to achieve the desired goals for the development of future strategies. This research is trying to analyze the impact of the investment environment and its Include from the elements to attract foreign direct investment into Iraq for the period (2003-2013). Through the use of independent variables in the model (GDP growth rate, balance of payments, exchange rate, inflation), and dependent variable (foreign direct investment) showed that the balance of payments and the exchange rate are not working, so we excluded them from the model, therefore, the gross domestic product and inflation rates were the affecting economic factors on attract investment, but not at the significant level, because there are random variables with significant impact to the expulsion of investments, such as political factors and security, which did not enter into the model, both of them are drive away foreign investment from Iraq.

Abstract: This study aimed to statement the relationship between the efficiency of the Board of Directors and the quality of accounting disclosure in light of the agency theory has been the study sample consisting of all registered companies in the Iraqi market for securities for the year 2012's 91 companies have used the researchers Lillefors test for normality to test whether the sample is distributed normally distributed or not. The study found among the results of which contrast the relative importance of the information that is disclosed in the financial reports of Iraqi companies and the most important information for the user Iraq are those related to the financial aspects of the company, which discloses financial statements.

Abstract: The opening of the International economic sector has a significant impact on various fields and uneven from the field to another, and did not exclude the turn area of accounting audit, for the latter of the weight of the several levels of affecting whether direct or indirect economic transactions, and therefore there is a need to keep up with this openness in the framework of the so-called audit the consolidated, by trying to develop a set of controls that respect the laws and regulations of all the countries of the Organization, and seek to give more quality information culled from this function, because of the need to it that I met the economic expansion and the factors that modern investment, there was to be the unification of controls and practices that achieve reducing the expectations gap and get benefit of parties with limited development in the profession than their developed counterparts, so there were these controls as the way for many countries in the world for the betterment of the profession locally and orientation towards consensus which gives it a boost relative to its addition to the shortcut workers time and effort on the companies that are active in many geographic areas. An environmental accounting of Iraq is part of the international accounting, environment, and should have graduated from local to international in its application of accounting, especially after Iraq's serious desire to work in the market economy, making the quest for the adoption of the application of international standards in the Iraqi environment is in dire need of presently to attract companies to work in the markets if it was made sure subject to common accounting standards and the existence of accounting practices consistent with international standards to give credibility to the accounting information to be trusted and relied upon by forming its checking officials out of an international, or at the level of professional procedures adopted which may give biggest satisfaction to the interested parties.

Abstract: The audit has become, according to method of special engagements is, one of the modern techniques in auditing and performance evaluation of specific activities. Therefore checking productive plans and policies in economic units is very necessary to determine their compatibility with actual reality through performance evaluation which do it by an external auditor according to method of special engagement. Thus it should be given attention skills of auditors and their needs to training and advanced vocational education to adaptation with requirements of the modern auditing, such as checking productive plans and policies. The problem of research has represented inability of economic units to do planning job, implementation, auditing, putting the productive policies, and evaluation of their efficiency and effectiveness, from this point inability of economic units has become one of the basic responsibilities of an external auditor in special engagement that should be comport with international standards on auditing to evaluate productive plans and policies of economic units. The research aims to show contribution of performance evaluation of productive plans and policies to raise efficiency and effectiveness of economic units, preparing proposal model of external auditor report through dependence on method of special engagement. For purpose of testing hypotheses the research has depended on actual information of Wasit Company for Textile Industries that is followed to Ministry of Industry and Minerals to evaluate performance of productive plans and policies for years 2010, 2011, 2012. The researcher has reached to many conclusions one of the most important is audit method according to special engagement help administration to check it ability to achieve productive plans and policies through compare them with specific standards beforehand. Several recommendations were put according to the results that have been reached it.

Abstract: حاولت هذه الدراسة التعرف على طبيعة التهرب الضريبي لدى المكلفين الخاضعين للضريبة في محافظة القادسية، ومحاولة الكشف عن الاسباب الي تمكن وراء ذلك، لما لهذه الظاهرة من أثار سلبية على الاقتصاد الوطني في هذه المحافظة ومحاولة التعرف على أعداد المكلفين المتهربين من دفع الضرائب وبالتالي حث الادارة الضريبية المتمثلة بالهيئة العامة للضرائب فرع الديوانية على توعية المكلفين بواجباتهم تجاه هذه المحافظة. وقد هدفت الدراسة الى التعرف على الاسباب التي تساعد المكلفين على التهرب من دفع الضرائب، ووضع الاليات المناسبة لمعالجة مثل هذه الظاهرة. توصلت هذه الدراسة أن هناك بعض المكلفين يشعرون بعدم الثقة بالإدارة الضريبية وعدم الشعور بالقدرة على الحصول على خدمات عامة مقابل دفع الضرائب مما كان له أهمية في التهرب من دفع الضرائب.

Abstract: In this research study using Regression models of mixed Poisson for longitudinal data for analysis of sheep blood, longitudinal data was Known as evidence sectional measured in certain periods of time. These data gained in the current decade great importance, especially in the economic studies and medical. This research includes mixed responses (discrete response represented by the distribution of Poisson and continuous response represented by the distribution of Gaussian) and these responses are correlated, thus when counting estimations of the parameter for models for every response separately, will give biased estimates, For this reason the joint regression models can be used for mixed responses by using the multivariate methods to estimate the parameter of the model, and these methods: method Factorization Model (FM) and Generalized Estimating Equation (GEE) has been using the simulation through a comparison between the two methods by statistical program (R) in addition to the application of two methods on real data for analizing of sheep blood.The results of simulation obtained that they decrease at the MSE whenever the sample size increases, as that a paired in all methods that used in the study, and this reflects one of good properties when the value of estimator is approach from the actual value for the parameter at increase of the sample size, and had been noted that a big converge between the (GEE) and (Factorization) methods in the value of mean squared error.From the results of simulation was applied at actual data to analize sheep blood that taken at intervals from 50 sheep's select a sample of blood from each sheep at 5 intervals and collected 250 subjects to study the effect of Enzyme (GPT) and (TRI) by some studied properties of animal sex, weight and type of blood (HB) for every animal and the results obtained that good estimations for the parameters of mixed models and there is correlation between the mixed response and independent variables. And they are accounted highly conduce between (FM) and (GEE) methods.

Abstract: The central bank is the main regulator on the monetary market and as this market is a monopoly held by state, the market cannot adjust on its own, being always influenced by monetary policies. The primary purpose of this study is to highlight the importance of having independent central banks. For doing so, some points will be detailed, starting with discussions about the monetary policies, political influence monetary policies, inflation and Cantillon effect, free market of money and the ethics of money issuing and eventually, the question of either the central bank must be independent in order to answer the last question, the Federal Reserve System in the United States of America will be analyzed. On the basis of this research the conclusion that can be drawn is that, central bank should be granted freedom in drawing and implementing the monetary policies is supported.