Abstract: The literature of strategic management has referred to the dialectic of integration between the Entrepreneurship and the strategic management emerging from the meaning that both of them are seeking to identify paths of creativity and create the ability through the process of strategic adjustment for Entrepreneurships as an expression of the pathways which recognize and invest the strategy under uncertainty conditions that represents the domain or the central hub for the integration of Entrepreneurship and the strategic management (Hitt et al., 2001).The present study focuses on the role of the strategic leadership in the formulation of the marketing Entrepreneurship strategy in Entrepreneurships to access some conclusions in the context of cognitive mobility, to establish a Entrepreneurship strategy theory

Abstract: The purpose of this study is to measure organizational culture and explores the concept of gap at the university level. Specifically, 254 instructors from eleven Colleges in Karbala University were studied. The Organizational Assessment Instrument (OCAI) was utilized to determine three steps are: measuring current organizational culture, measuring preferred organizational and diagnosing organizational culture gap. In this paper, results of the OCAI were examined in terms of how instructors rated the current university, and what they would prefer it to be in five years. Confirmatory factor analyses were used to examine the underlying structure of data from the OCAI instrument. In addition, mean, standard deviation and Cronpach Alpha were used in the present study to clear descriptive statistics. The findings exhibited that current dominated culture in the research's organization was hierarchy culture and preferred dominated culture was clan culture.

Abstract: The purpose of this research paper is to examine possibility of the application of Total quality management in the al-qadisaya the university colleges from perspective of faculty members ,and for achieving this goal the researcher has employed the personal interview through visiting some of the subject of the study ,in addition the questionnaire was constructing which covers the factors that measures up to what extent do university colleges implement total quality management and the demographic profile of the respondents and the obstacles that prohibit the subject of the study implementing total quality management .(160) questionnaires where distributed and (120) where retrieved .The research hypotheses are registered to no significant differences among the respondents perception when respondents where grouped according to (six , education , college ) The variable analysis was processed by descriptive analysis (means , standard deviation ),and test .

Abstract: Both developed and developing countries have accumulated huge amount of foreign reserves in the form of gold , foreign currencies , special drawing rights( SDR) , real and financial assets , for achieving their internal and external economic goals . The exceptional importance of such reserves and their management , as a part of economic policy , needs a special attention of how to be managed and what principles should be considered to ensure reaching these goals. This article tries to focus and analyze these aspects , especially in the developing countries.

Abstract: There are many different methods for cooling in poultry treatment ,that are central,electrical fun and deserty stated efficiency of using them with Ecomomic Feasibility fishbein model and percentage and questionaire distributed for 50 owners of poultry.The study proues that deserty cooling is an Economical and it show the agreement of the owners of poultry because it is easy for using and its cost is less then other methods. Subscribing the developed the deserty method techincal and dependence its method to other owners in Iraq.

Abstract: This paper describes the impact of using the instruments of the corporat governance in Amman Bourse ,how this affects the company’s value when we express it in the return of investment term , or , in comparison with the ratio between the book and the market of the share .In this paper we use four instruments which are :The percentage of administrative ownership .The size of impact of board of directors .The size of shareholder’s Equity .The disjoin between the role of general manager and the chairman of the board . These instruments are used depending on random sample that contains 116 companies from 3 main economical sectors ( industrials , insurance and public services ) .We can specify the major points to reach in this paper are :1- We can find a statistical impact on the instruments of the company’s value when we use the return on investments but this statistical impact will be not appear when we use the ratio of book value on the market value .

Abstract: Form of internal controls one of the frameworks of modern adopted by the Committee to Support the organizations "Committee of Sponsoring Organization" and the acronym (COSO), which takes into account the goal-setting first and then assessing the likelihood of exposure of those objectives to threats, and then are designed internal control procedures that reduce risk, and at the same time provide reasonable assurance to achieve the objectives of the organization and the introduction of all new developments to the system. The focus of the recent trend of internal control integration between the management of risks to the organization and internal control frameworks (Enterprise Risk Management - Integrated Frame work) and acronym (ERM), which provides the organization with management in conditions of uncertainty about the risks and prospects in order to create value and maintain. Developments have continued in the internal control systems on the one hand, competition between economic units on the other hand, has led to many challenges, through the use of modern technology and create new methods in development, which required the development of all sub-systems of control and their internal control systems, and then review the internal control structure and the extent of acceptance of this technology, computer-based email and its effectiveness in providing information that supports the system's ability to adopt them. On this basis, it has been dealt with subject of research in five sections, as was the first section of the research methodology, addressing the second section where the theoretical framework for internal control system, and the third section to the problems and limits the use of Computer-mail, while the fourth section was dedicated to study the impact of the use of computer e-on components of the internal control system, while the fifth section devoted to demonstrate the main conclusions and recommendations .

Abstract: This research aim at recognizing the role of published financial reports for the stock companies in order to improve investors' decisions in the Iraqi Market for Securities according to their point of view , and to achieve the desired aims from the research. So the researcher prepared Questionnaire , utilizing from some previous studies in the same area of his research. The Questionnaire consisted of ( 18 ) questions addressed to the investors and distributed in ( 3 ) main parts for the study and they are :The role of the financial reports on investors' decisions .Availability of financial reports and getting them easily.investors' knowledge and understanding for the information in these reports.The number of the sample was (62 ) individuals , and multiple choices was according to Likert Quintet Scale ( completely agree – agree – neutral – don’t agree – completely don’t agree ). This aims at know the role which these reports can introduce to the Iraqi stock companies which listed in the Iraqi Market for Securities , and their effect in improvement investors' decisions in this Market.The sincerity of The Questionnaire was assured by ( Arbitrators Approved ) , also it was assured by using ( Experimental Sample ) , again the result was checked by using the test and retest in which the stability coefficient was ( 0,79 ) , and the results were as follows : there is an intermediate importance role for the financial reports which released by companies on investors' decisions.The financial reports are available , and they can be gotten intermediately from the investors in the market.- there is enough knowledge and understanding from the investors for the information inside the financial reports.In the light of these results the researcher introduced some suggestions that can be a contribution in the Accounting disclosure and it's importance in the Iraqi Market for Securities , these suggestions are : More care in investors , and providing the financial reports for the easily.Not to delay companies' releasing for their financial reports for a long time after the end of the financial year , and reducing the period in the companies are permitted to release their Securities through it.The announcing and showing any overall information or detailed information that can effect on investors' decisions.

Abstract: In many researchs and economic studies the multicollinearity problem may exist when many of explanatory variables depend upon one response variable.If this problem a valiable, this means we can not get a good estimator for the parameters in linear model that leads to the OLS method failuer, and the properties of the estimator are absent . This problem appears when there is a relationship between explanatory variable (as equations), then to treat this problem estimating the parameters which suffer from this problem we use Ridge regression estimator insted of ordinary least squares estimator.The aim of this research is to use the Ridge regression when the data suffer from multicollinearty after testing the data by using Frrar-Gluber test to areal data.

Abstract: The non-Parametric models difference from non-parametric statistic . It does not depend on determination or prior-hypothesis in building the model structure ,but it depends directly and basically on data .The nature and the number of the parameters is flexible and not fixed. Therefore ,these models are called free distribution models. The methods of non-parametric inference are mathematical processes in order to test statistical hypothesis which do not impose the existence of assumption about frequent distributions of variables, so they are less strength than parametric tests, but they are more robust in case of trespass the basic assumption or the way in which they can not be verified . In this study we estimate the non-parametric regression function directly without depening on any certain parameters by using Nadaraya-Watson methods by using the simulation