Managerial Studies Journal

Recent times has witness an increase in the quality of financial statement reported prepared by external auditor especially after the collapse of major companies with some blame an auditors . This has resulted in distrust by investors . This paper focus on some factors that might influence the quality of financial statement in external's auditor report, there factors include, audit committee, flexibility of accounting standards, internal control system and some personal and professional factors related to the external auditor . The researchers have designed a questionnaire to measure these factors . The main conclusion of this research that these factors have infect of the quality of financial statement although they differ in the degree of refluen

Environmental reality is full of facts that mark its capacity of effectiveness, given that this might be accompanied by complexities to the extent that they represent an actual underminer of such facts, which means that this capacity might run in courses, some of which embody positivity and others might be contingent with passivity. This might contribute in creating some organizational and environmental tensions which constitute impedances to any changes, putting decision makers on stake such that focusing their energies, investing their returns and identifying their strategies within the framework of rationalism striving for ensuring the power of decision making and- at the same time-curtailing any organizational or even environmental impedances.
As a result of this, the researcher has found an approach to put forth the problem of her study through presenting the following question: (Is it possible for managerial decision makers make them a factor of power to encompass any impeding powers to their action and preventing the aspects of change desired by their organizations).
A questionnaire has been adopted by the researcher as a major tool for collecting the data related number of conclusions, the most prominent of which are the correlations and the to the phenomenon under study plus employing some other statistical means to test the hypothesis of her study. The researcher has attained a impact existed among the variables under discussion on both macro and micro levels. From these conclusions, a number of proposals have emerged.

This research effort discusses a very important topic in the age of competition and community competitiveness, which is: Competitive Innovation . This research effort will focus on the challenges and significant threats that Arab businesses and organizations face due to the ongoing innovations and creations by international organizations competition. The survival of this status quo will lead to a decline competitive positions of our Arab organizations. Therefore, ideas must be found as well as an approach and techniques to position solidify, and competitive Innovation is one of the most effective weapons in this direction. This subject has been discussed through a wide range of theoretical referentiality firstly and then make intellectual Dialogical thought of corroborating reports and proceedings applied in an attempt to adapt them for the benefit of solidify Arabic business organizations. In order to develop or build and rebuild their competitiveness in contributing to the improvement centers competitiveness, and finally research was presented a set of procedural recommendations and proposals for future studies.

The purpose of this study is to identify the Internal and External Determinations and to determine arrange of its relationship with Market Value in Iraq Stock Exchange . The study used Kolmogorov – Smirnov Test to fulfill from the natural distribution of data , as well as Simple and Multi Regression . The study population has consist of all companies Iraq Stock Market . The study sample consists of (39) companies. The study founded some of Conclusions: There is Significant Statistical relationship between the dependent variables which represent( Number of Employees , the size of the company capital , the budget surplus , the gross domestic product, Interest rate , the inflation rate , and Average Exchange Rate of Iraqi Dinar Per USD) with the independent variable (Stocks Market Value

This study aimed to identify the nature of the relationships link and Alatrbin the variables of the study through dialogue with the role of strategic direction in building and owning a strategic capacity to coincide with shifts towards an era of information and knowledge And the consequent challenges for organizations to adopt a competitive dimensions enable it to outperform the competition organizations, through the possession of a clear strategic vision and exciting message formulation and development of strategic objectives and ambitious and realistic, Depending on the values held by the organization, an attempt to build, own strategic capabilities, supportive role and assistant business organizations in the exercise of their work, because it is one of the strengths that have backed out and in enhancing their competitive advantage.In general, the study attempts to answer the following questions :
 Is there a clear perception among managers in the company under study for the concept and the dimensions of the strategic direction?
 Is there a clear perception among managers in the company under study on the concept and dimensions of strategic capabilities?
 What is the nature of the relationship (correlation and impact) between the dimensions of the strategic orientation and dimensions of strategic capabilities in the company under study?
The study found the main need to pay attention to the process of the organization to reach its goals, after coming under pressure from the external environment and internal environment factors and directions of the administration, which begins specify orientation Strategic analysis of the organization and its internal and external environment and determine its strategic objectives, and the subsequent strategic decisions in the use of resources and capabilities of the company efficiently, especially in the competitive side orientations

This research project was launched for the purpose of investigating the information quality dimensions for Communication Organizations in Jordan on one hand and their impact in the effectiveness of the decision-making process, on the other hand.
To achieve the objectives of the study questionnaire was designed in accordance with a problem and hypotheses of the study. (80) Questionnaire have been distributed on a sample of the study, (64) measurable questionnaire has been recovered, and thus the recovery rate (80%).
The data analysis was revealed lots of interesting findings, some of which there is a significant positive correlation relationship between information quality and the effectiveness of the decision-making process, and significant impact for information quality in the effectiveness of the decision-making process. The last part of this study condensed and elaborated on the conclusions and recommendations

The accounting in come considered the basis, for the process of taxation and there fore all effecton the accounting in come result will affect the so-called potted tax, which is the out put importantly in the process of taxation, from here was the legislator taxation important role is to intervene to reduce the diligence and judgment, there fore ,the main aim of this research is to demon strate the impact of choosing a particular method of measuring production costs on income tax, which was addressed to the methods of measuring the cost of production and determine the variable factor between these methods and then connect it taxation in Iraq, through a review of theoretical process of taxation and application adoption each method from the three known methods (Full costing, Variable costing, Utilized Capacity Costing) on data of particular company for a period of five years for the purpose of the demonstrate of the impact of the choice of method with out the other.
The research found that although the impact of the use of the method without the other depends on the volume of the inventory at the end of period of the finished goods and work in process though the effect is going on from year to year, but could allow avoidance of tax in certain cases, although the legislator tax should have a role required a certain method and not change them for accounts that can be adopted to the process of taxation.

card the Central Bank Iraqi /Nineveh, and in the way that it enable the organization surveyed to support it performance through the use of this technology in their work.
researcher found an approach to the formation of the limits of the problem : - Does the administration contribute to facilitate the recruitment of electronic smart card in organization studied ?
the researcher adopted by a model hypothetical for the to search which reflects the content of the hypothesis search that started from the recognition of the existence of correlation and impact between the research variables (electronic management and smart card) the researcher hired to a number of statistical techniques (duplicates, multiple regression ,cluster analysis) of data collected using the questionnaire.
After analyzing the data the researcher reached same conclusions namely :there is not a correlation and found significant effect between the management and electronic in smart card, Based on these findings the researcher offered a number of proposals, including :in The organization studied provides surveyed infrastructure work smart card (international communication networks, Internet, databases) including access to the possibility to update the data at any time and continuously and perform calculations.