Managerial Studies Journal

The analytic hierarchy process AHP has been deemed one of the
important tools in addressing the problem of decisions making in the
multiplicity of criteria, since this technique is dealing with qualitative
variables (linguistic) to achieve the full target through the adoption of a clear
mechanism in decision-making and address the problem through the
construction of the comparison matrix among criteria, decision depends
mainly on openion of the decision maker and in line with the requirements
phase, but within the fact that the views of individuals often suffer from the
problem of uncertainty or Fuzziness and here will be the traditional method
not feasible in the treatment of complex problems, So the study aims to
prepare a comparison between the AHP and the F-AHP Models, This study
applied the University of Basra institutions (colleges) as aSample for the study
through the opinion of decision-makers to estimate the vector weights and
prioritize the criteria for evaluating performance according to AHP found and
F-AHP is vote The study that style of fuzzy AHP more accurate than the
traditional method

Research objective :To explore the role played by the Agile
manufacturing system in South Refineries Company/ Basrah/Department oil
for improving the level of fat in the productive performance indicators.
Research Design: The research design and the search results based on the
analysis of data from the case study tools, using a quantitative measurement of
the variables of the study through the actual reality of the company.
Results: The results showed that the company needs to draw a clear policy
which includes requirements for effective integration between Agile
manufacturing system subject of research and employment situation , to
secure improving the level of productive performance.
Research determinants : The lack of clarity in the current manufacturing
system of the company, and personal influences on decisions to choose the
type of the production processes , and the right of workers knowledge process
productivity. In addition to the lack of sufficient attention to the size of
production optimization compared to inputs and product quality and customer
satisfaction, which negatively affects the yield of operational processes
through revelations search results.
Practical implications : The possibility of the integration of the current
system of manufacturing and agile manufacturing system so as to contribute to
improve the productive performance of the company

This research aims to recognize the requirements to improve the
performance of the internal audit، especially, the existence of the Department
of effective and powerful Internal Audit would strengthen and fortifies the
prepared reports, which will lead the administration to make decisions based
on sound basis.
In order to achieve the objectives of this study and test its hypotheses, it has
been studied and analyzed the reality work of Internal Audit Department,
beside a questionnaire been distributed among personnel working in that
department at South Oil Company ( full survey), the researchers use Statistical
Analytic Program (SPSS) in analyzing data and test hypotheses.
The most important results the study provided, to establish audit committees
that conduct the auditing as in many countries, and professional organizations
and legal rules that occur professional internal auditing, revision and
development even keep pace with development which will consequently lead
to enhance and improve the efficiency of the Internal Audit

This study intended to evaluate the strategicperformance by using
Balanced Scorecard in hotels to overcome financial indicators deficiencies in
Evaluation of strategic performance. And the importance of hotel
organizations in the twenty-century atheist, wherethe service industry has
become acompetition of some industries in the returns realized in the market
competition, where Kaplan confirmed in 1988 that the adoption of new
systems is the most successful and most effective way to achieve competitive
advantage that support strategic performance. And introduced the researchers
Norton and Kaplan in 1992 Balanced Scorecard as new system to translate
message and strategic ofBusiness Organizations into objectives and substantial
standards interacted through four perspectives: financial, Internal Process,
Customer and finally of learning and Growth.
The most important result of the study was: Hotel have the ability to use the
Balanced Scorecard in evaluation strategic performance, also the study
concluded some recommendations the most important of which: the necessity
to adopt Balanced Scorecard as a system of measuring and evaluating
performance of Hotel through four perspectives, and as comprehensive and
advanced method for strategic administration

Infrastructure concept in most developing countries is tied with the
notion that is represent the first patron to present services to citizens through
general expenditure investment which is financed by the federal budgets . On
account of the huge costs of these projects that private sector cannot finances
them alone and of the little returns and the long construction period , the
researcher displays some scenario which can contributes in developing
infrastructure in Iraq , in addition to some suggested ways that are suitable
with economic , political and security circumstances in Iraq . Furthermore ,
the research seeks to find new ways to finance this sector

Target costing is one considered to be an effective technique in space
reduction costs and keeping on quality service presented, within dependence on
limitation target selling price of the product on the basis study the market and
competitors prices and limitation target profit then limitation target costing
which on introduction services.The research aim to show the role of target
costing in reducing the cost of banking services, by taking an empirical study in
one private IRAQI bank( at North Bank for Finance & Investment-Basra).The
research concludedthat target costing can be applied with success inthe
banking industry.

The study aimed to explore the possibility of employing Top
Management Team behavioral integration to improve the quality of strategic
decisions. It also explored the mediating role of strategic consensus in its two
dimensions namely strategic objectives and competitive priorities. The study
Adopted a descriptive and analytic approach for opinions of (146) board
directors for (21) industrial companies working in Iraqi Ministry of Industry
and Minerals. The results indicated the possibility of employing the
relationship between TMT behavioral integration in its various dimensions
and the quality of strategic decisions to enhance organizational outcomes of
those companies. It also showed significant indirect effects between the two
dimensions of TMT behavioral integration (collaborative behavior and jointdecision
making) and the quality of strategic decisions through strategic
consensus on objectives, whereas indirect effects were significant among the
three dimensions of TMT behavioral integration and the quality of strategic
decisions with the existence of strategic consensus on competitive priorities.
The study concluded a set of recommendations and suggestions in concern to
its topic, such as the need of industrial companies to develop their own
philosophy and expanding their interests towards behavioral integration of the
board directors to become part of their strategies to improve the quality of
strategic decisions

This study summarize through finding out to what extent the use of
accounting Earnings or cash flows in predicting future earnings and identify
any of the two variables (cash flows and earning) have better ability in
prediction, also aims to determine if the accuracy of prediction of future
profits is influenced by the type of sector to which the company belong. To
achieve the objectives of the study, we tested 53 companies out of 83
registered in the Iraq Stock Exchange, which accounts for 64% split by the
number of economic sectors, we have been relying on choosing of the
published financial reports for the companies which form the sample of study
for the financial periods from 2006 to 2012,and in order to reach the goals of
the study we used the random walk model with growth rate, also the main and
sub hypotheses were tested using the T test, and also using Mean Square
Errors (MSE) to determine and identify which of the variables have more
accurate prediction capability . The study has concluded that it\'s possible to
predict future earnings using earnings and cash flow and cash flows outweigh
historical accounting earning when they are used to predict future earnings,
also the difference in the type of economic sector would have no impact on the
ability of any of the historical cash flows, as well as historical accounting
earnings to predict future earnings

Companies’ management show great interest in cost and cost
reduction since it is considered an important factor of success. This has
become a matter of concern to many companies because of its significant
impact on the profit. Researchers have shown considerable attention to this
matter in the light of the competition in the business world and the rapid
technological development; not to mention the opening of the markets,
globalization and the changing of production methods as well as the increased
attention of the changing and rapid customer requirements. Consequently,
companies start looking for ways to reduce costs in order to gain competitive
advantage over other companies.

This research has focused on disclosing the most important reasons
and obstacles that led the small and medium enterprises to fell in the province
of Basra, despite the availability of economic fundamentals and geographical
location in the province, in addition to the commercial history it has a large
number of industrial facilities that qualify it to be a leader in the domestic
production of various kinds. Three variables are interacted in the formation of
this research interactive processoure (practical experience as a interactive
value relationship between self-personal skills and environmental factors
internal
research began from the problem has been elaborated through a preliminary
study prepared in order to recognize the reality of small and medium
enterprises in the province. Identified a sample of the study (103) from the
owners of small and medium enterprises in the province of Basra, the owners
and the questionnaire used as a tool in the collection of data and the research
came out of the most important conclusions of the research to prove validity
of all the main and subsidiary hypotheses related to the research by having
effect relationship between variables