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The current research aims to provide a philosophical and knowledge framework to explain the issue of organizations dealing with Paradox phenomena by focusing on five main aspects. The first deals with the concept of paradox, and the second aspect deals with the types of forces paradox. While the third aspect regards subject of the philosophy of paradox in organization theory and the fourth side deals with methods of solving the paradox. Finally, the last side is exposed to the subject of the paradoxes of the three provided by the study (Lewis, 2000) which is a paradox learning, and organizing paradox and identity paradox. The study concludes that the process of solving the paradox requires from organizations to achieving followers simultaneous for poles of the paradox.

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In this paper, we consider the problem of stochastic project network when some or all activities are interrupted. An approach has been built to schedule the critical activities, by constructing some expressions based on the project lateness costs due to the interruption activities. Two simple example are presented to validate our approach. Key words: Project Management, Project scheduling, Stochastic activity duration, Stochastic PERT. Introduction Recently, Projects planning and optimal timing, under uncertainty are extremely critical for many organizations, see [19]. Having an effective mathematical model will give project managers a significant tool for replanning projects allocation decisions in response events and outcomes. As a result, the uncertainty associated with such risky projects should be reduced. No one factor can account for, or prevent, failure in a project. It is common practice for a project team to develop a comprehensive risk assessment and risk management plan. Identifying the most critical activities with regard to schedule risk is a problem faced by all project managers. The problem of identifying critical activities (CA) in a deterministic network is well understood, by standard Critical Path Method (CPM) known as Program Evaluation and Review Technique (PERT). Since a project could be delayed if these activities were not completed in the scheduled time. The classical PERT method is the probably is the best-known mechanism for considering the stochastic nature of activity durations, in which it is possible to develop estimates of the uncertainty of the project make span. For more details see [8] & [10 ].

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he research specifies important subjects which contribute in improvement of productive performance in industrial companies through study and analysis of relationships and effect between dimensions of physical work environment and industrial operations flexibility in the leathers industries company. To reach these goals the information are collected is questionnaire prepared for this purpose as a tool to analyze the practical results and are recorded for a sample of 118 persons from employees. The research uses the statistical methods and analyzes the information by using SPSS system. The research reached to many conclusions; the important one is the weakness of the company to make in to account the physical environment to improvement of efficiency and flexibility of its industrial operations. The research ended by many suggestions one of the most important is the importance of improvement of operation places and design of tools and machines suitable to improve the operational efficiency for the production apparatuses.

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The aim the research that definition on the impact a lot of Analysis and evaluation jobs impact in support the employees performance the property that are Analysis and evaluation jobs is one of the jobs however of the human resource management on organization and the impact footpace big on the chractericties and performance of the people and the impact that success of the organization , And here problem stool of the research in the omission the role for the Analysis and evaluation jobs impact in support the employees performance from the upward management in the organization , Polls were adopted as tools for obtaining data and the Department of corporate chalybeate was the field of study . The ready statistical program was used in inputting and processing the studying data , and the major results analysis that is Analysis and evaluation jobs that are impact broad and big on the employees performance , and the research conclusion that Analysis and evaluation jobs that one everything of the play role big on the definition jobs and employees performance, and the research that advise on the necessarily organization attention addition in the jobs Analysis and evaluation and carefully deference on the execution and form that is the help to the support employees performance .

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For a long time, the intensification of profit represented a major goal for the company management ,but this goal confirmed a series of restrictions such the constriction on short period, the time rather than on long and medium strategic goal, the relationships with customers ,the supplies, employees , This goal is replaced by another one (intensification of the company's value) ,and the fortune of the share holders itself ,for the purpose of creating value, the company must generate great outcomes to cover the operating expense and to insure the a suitable compensation to the invested capital (the market value added) is the indication used to estimate the company ability to create value –added the development or of this indication associated with the development of share price that is affected as well as of financial indication that are quantifiable ,and the emotional ,psychological ,political ,economical and security factors that are non quantifiable and they all affected by the level of market value –added that is the market value-added is indication used to estimate the ability of the company to create value-added However ,in the normal are circumstances the financial factor must take the greatest participation in explaining the changes that occurred in the market value-added we will focus on the study of the relationship between the level of the market value added and the rate of return on invested capital in this study in order to estimate the return we deemed the return on invested capital that is closely related since it refers to the interests of the investors and the value of their wealth as well as market value-added the Iraqi Banking sector was selected as a domain for the application .the research reached that the financial indicators represented in the rate of return on invested capital is unable to estimate the economic market value-added It is determined log factors other than financial or quantified ones which are difficult to measure such as mental state ,emotional political ,economic and the prevailing security situation at that time .

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The research deal with three variables of exceptional importance to organization business firms. These variables are emotional intelligence, transformational leadership, and organizational performance. The aim of this research is to determine the effect of emotional intelligence and transformational leadership on organizational performance at the banking sector, which is represented by Al-Rafidain Bank. The problem of the research is expressed by many questions related with the nature of the interrelationships and effects among research’s variables. The researcher has depended upon the descriptions - analytical approach. on a random sample of (80 ) managers working at more than sixteen branches of Al-Rafidain Bank in Baghdad and governorates. A questionnaire is used as a key instrument for gathering data and information. Many statistical tools have used for treating data collected. The most prominent results of the research are the significant relationships existing between emotional intelligence abilities and transformational leadership

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The subject of the listen to the voice of the customer of topics relatively new in management thought, as it won the attention of many organizations of different types, because it is important to achieve success and to continue and superiority to them, so there is a need to study this term in the Iraqi organizations and try to diagnose the implementation of the study sample to listen voice of the Customer and its impact in achieving the competitive superiority. The study sample consisted of a group of workers in the company Zain and Asia Cell Telecommunications have been using the questionnaire as a tool for data collection, as numbered (109) by (49) of Zain Telecom and (60) for the Asia-Cell Telecom. The study found the existence of significant differences in listen to the voice of the customer between the two companies examined, and there for provided a set of recommendations

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The purpose of this research is to analyze the relationship between the emotional intelligence and the leadership personality of the managers . the research was tested at the college of administration and economics – university of Baghdad through applying it on a sample of (67) members and units of the college. a questionnaire was used as a major tool for collecting data and information . for the purpose of researching to conclusion, the research aimed to test two main hypotheses related to the correlation coefficient and the effect correlation between the two main variable of the research, some statistical techniques such as (the mean, student deviation, percentages, correlation coefficient spearman, simple regression) were used for the purpose of researching the data. the research has reuched many conclusion, which was the most important one represented by the rise of the emotional intelligence and the attitudes of the leader personality of the managers , and there were correlation coefficient between the two main variable, and there was significant effect for the emotional intelligence into the leader personality of the managers ,due to the conclusions reached, the researcher recommands for the necessity of the studied organization to seriowh disclose and enhance the competencies of the emotional intelligence and the attitudes of leadership personality of the managers through its management practices.

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Research seeks to test the impact of the dimensions of mindfulness on organizational Innovation, proposed in the light of the review literature on two variables of the research, which referred in General to the dynamic relationship between them, as result of weakness of mindfulness as one important factor driving the diversity of innovation and time, ways to sustain and preserve and then support innovations made by creators, weakness in the overall level of organizational Innovation, this represents the problem research, data collection over designing identification, distributed to sample Formed from (30) head Department at a number of colleges of the University of Baghdad, results confirms the validity of research hypotheses, which was notably a relationship link between mindfulness and organizational Innovation, as well as the positive impact of dimensions of the first variable in the second one, depending on a number of those results we formulated a number of recommendations and conclusions aimed at reducing the size of the problem studied.

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The evolution thought saw a sequenced development since the end of second world war , It stats when Europe was busy with rehabilitation of it’s economy and remove the destruction caused by the war, and that lead to dominate concepts about economic development, policies focusin on technical methods a high capital and rehabilitation of infrastructure. It was consider the evolution as a government responsible with MARSHAL project and key sepolicies affected by Comprehensive planning made by soviet union (previously), This thought widely dominatelin developing countries that tried since the fifteenth and sixteenth of 20 century to sipport it’s politial independence through achieving a high rate of economic evolution, in that time the dominate belief was, “The interest in economic aspects of evolution will automatically lead to social results which can Raise living conditions to the most of people in the community and broke the cycle of poverty”, but the execution of this planning and programming in the most of this countries did not achieve any social development because of dependence the economic evolution as a magic key of evolution. For that this research made to indicate the Iraq government rle by its finance articles (expenses, incoming) to achieve the social development through it’s un finance constituents for the period (1985- 2008). This research lead to many conclusion and recommendations include a suggestion of “establishment a social insurances fund funded from insurances deduction that impose on the workers with moderated prices, and functionality this finds in finance investment to increase the capital to enough a social insurances salaries since a jop chance may be available, and also for the poor, rder people, orphance and disabilities people.”

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Characterized Iraq, being one of the oldest countries where oil was discovered in the Middle East since 1927, and possess a vast oil reserves. In addition, the production and marketing of Iraqi oil continued since 1934 and until the present time. Over the past eight decades, the range of economic benefit of the financial Iraq’s oil resources varied according to the applicable forms of investments in the oil sector in Iraq. This research included a study of the subject according to several aspects of the structure included the introduction and three sections. First Section, reviewed the possibilities of Iraqi oil. The second section focused on the issue of fluctuating prices of Iraqi oil exports in world oil markets. While the third section dealt with the implications of fluctuating oil prices on the Iraqi economy. Finally, the research ends with the conclusions

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Developed and underdevelopment countries, on equal terms, face the problem of budget deficiency. Budget deficiency means that the public expenditure surpasses the public revenues. This, on the international level, is one of the most serious economic problems with many direct effects on the national economy, and depends, basically, on its finance chosen method. Looking for a solution to this problem, for this reason and many other ones, has been highlighted in spite of the many attempts to reduce the role of the governmental expenditure. Budget deficiency can not be attributed to a single unique cause since it is complex phenomenons the causes of which are related to many factors contribute to its occurrence, some of which refer to the public expenditure, others to the public revenue. This deficiency in the under developing countries, in general, including Iraq is related, apparently, to oil produced quantity, its world prices, in addition to its relation to public expenditure and its structure. Treating this phenomenon, of course, follows its causes. Therefore, this paper focuses on the axes of public expenditure and revenues, and highlighted many prospects and polices adopted by this paper.

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في بداية الستينيات ظهرت شبكة الإنترنت لاستعمالها في أغراض غير تجارية ، ثم تطورت بشكل مذهل خلال السنوات الأخيرة، فبعد أن كانت مجرد شبكة صغيرة أصبحت الآن تضم ملايين المستخدمين حول العالم ، وتحولت من مجرد شبكة بحث أكاديمي إلى بيئة متكاملة للاستثمار والعمل والإنتاج والإعلام والحصول على المعلومات . وفي بداية تأسيس الشبكة لم يكن ثمة اهتمام بمسائل الأمن بقدر ما كان الاهتمام ببنائها وتوسيع نشاطها إلا أنَّه بعد إتاحة الشبكة للعموم بدأ يظهر على الوجود ما يسمى بالجرائم المعلوماتية على الشبكة أو بواسطتها، وهي جرائم تتميز بحداثة الأسلوب وسرعة التنفيذ وسهولة الإخفاء والقدرة على محو آثارها وتعدد صورها وأشكالها، إضافة إلى اتصافها بالعالمية وعبورها للحدود . وقد صاحب تطور شبكة الإنترنت وانتشارها الواسع والسريع ظهور العديد من المشاكل القانونية ، فظهر على الساحة القانونية مصطلح جديد عرف باسم " الفراغ القانوني لشبكة الإنترنت "، وإزاء ذلك كان لابد من تكاتف جهود الدول من أجل مكافحة هذا النوع المستحدث من الجرائم التي لم تعد تتمركز في دولة معينة ولا توجه إلى مجتمع بعينه بل أصبحت تعبر الحدود لتلحق الضرر بعدة دول ومجتمعات مستغلة التطور الكبير للوسائل التقنية الحديثة في الاتصالات وتعزيز التعاون بين هذه الدول واتخاذ تدابير فعالة للحد منها والقضاء عليها ومعاقبة مرتكبيها . ولمواجهة الصعوبات التي تواجه التعاون الدولي في مكافحة جرائم الإنترنت كان لا بد من اتخاذ إجراءات سريعة تتمثل في تحديث التشريعات الوطنية المتعلقة بالجرائم المعلوماتية وجرائم الإنترنت وإبرام اتفاقيات (دولية، إقليمية، ثنائية) لمواجهة القصور في التشريعات والقوانين الحالية ، ومعالجة حالات تنازع القوانين والاختصاص القضائي وتحديث الإجراءات التحقيقية الجنائية بما يتناسب مع التطور الكبير الذي تشهده تكنولوجيا المعلومات والاتصالات ، وتأهيل القائمين على أجهزة تنفيذ القانون لتطوير معلوماتهم حول هذا النوع المستحدث من الجرائم .

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The non static chain is always the problem of static analysis so that explained some of theoretical work, the properties of statistical regression analysis to lose when using strings in statistic and gives the slope of an imaginary relation under consideration. chain is not static can become static by adding variable time to the multivariate analysis the factors to remove the general trend as well as variable placebo seasons to remove the effect of seasonal .convert the data to form exponential or logarithmic , in addition to using the difference repeated d is said in this case it integrated class d. Where the research contained in the theoretical side in parts in the first part the research methodology has been through a presentation , the emphasized the importance of research on the mind a new addition for the professionals and researchers in this area. In the second part , we have introduced the concept of system of simultaneous equation for the method of combining CT data and time series . using fixed effects for the periods and groups once and use them without a second time . Also has been the conditions diagnosis model used in the analysis , which includes the police rank and oich includes the police rank and order in addition to illustrate the urder in addition to illustrate the use of a method of least squares two –stage built in appreciation of the data used in the research as well as view to test the fixed effects for each of the groups and period . in addition to the concept of testing Phillips-perron (Philips-peron). The research problem can be summarized in the thirastoqania data CT, which was detected using the test Phillips –perron (Philips-peron) and the level of the series and the difference first & second data scan (panel data) and each of the fixed effect of the peviods and groups, and also the goal of research and its premises and the nature of the variables used and where they develop. In the practical side , were presented results of the assessment system of simultaneous equation used in the research and for the period (1990-2005), disaggregated by type of estimation method and the function of each sector (pubic ,mixed , cooperative ,private ) separately.

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The aim of this paper is to estimate a nonlinear regression function of the Export of the crude oil Saudi (in Million Barrels) as a function of the number of discovered fields. Through studying the behavior of the data we show that its behavior was not followed a linear pattern or can put it in a known form so far there was no possibility to see a general trend resulting from such exports. We use different nonlinear estimators to estimate a regression function, Local linear estimator, Semi-parametric as well as an artificial neural network estimator (ANN). The results proved that the (ANN) estimator is the best nonlinear estimator among the others in estimating the export of crude oil Saudi.

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Exponential distribution is one of most common distributions in studies and scientific researches with wide application in the fields of reliability, engineering and in analyzing survival function therefore the researcher has carried on extended studies in the characteristics of this distribution. In this research, estimation of survival function for truncated exponential distribution in the maximum likelihood methods and Bayes first and second method, least square method and Jackknife dependent in the first place on the maximum likelihood method, then on Bayes first method then comparing then using simulation, thus to accomplish this task, different size samples have been adopted by the searcher using (10, 20,30,50,100) results gained proved that second Bayes method domination upon all other method and for all samples.

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Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

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That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society. The most important conclusions reached by the research's lack of financial structure and cash appropriate to facilitate the payments and adjustments resulting from the transactions in electronic commerce, where you must develop the financial services and strengthen the credit system and uphold standards of financial transfers where the conduct of settlement of accounts and payments arising from electronic commerce. Lack Career tax capable of dealing with electronic commerce and applications of modern technology in the absence of technical graduates working in this area of the hand, and not to develop capabilities of staff in the tax on the other hand through their involvement in training courses in this area. And recommended research to the development of tax legislation in line with technical developments taking place in the world of electronic commerce and the Internet. And work on rehabilitation of infrastructure and services tax withhold and connected to the Internet to prevent "double taxation for domestic and global

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