Journal of Baghdad College of Economic sciences University

This research aims mainly to identify the effect of lean manufacturing, with its dimensions on "product quality in pharmaceutical companies in the city of Baghdad and Samarra", and for the purpose of achieving this, the descriptive analytical approach was used, and a questionnaire was prepared to collect the necessary data, which is a measure of the research, and the questionnaire was distributed to a sample It was taken randomly according to the (Stephen Thompson) equation from the research community consisting of a number of technicians and administrators in pharmaceutical companies, where the sample size was (302), and to test the research hypotheses, a set of statistical methods were adopted and the statistical program (SPSS.V) was adopted. 25) and the (Amos v 25) program, "This research reached a set of conclusions, the most important of which are: The dimension of lean manufacturing variable has an effective and fundamental effect on product quality" in the "pharmaceutical" industries companies, "the field" of the research.

The research aims; to verify the impact of empowerment as an independent variable in the quality of control as a dependent variable, in the Federal Board of Supreme Audit, as well as diagnosing the office's level of interest in research variables and their dimensions. and in order to achieve the objectives of the research adopted the analytical descriptive approach, As research was applied in Federal Board of Supreme Audit (General Headquarters - Baghdad), The research sample was intentional, included (144) of the senior and middle management leaders (general managers and their assistants, experts, heads of departments and supervisory bodies, coordination managers), as well as field observations as an aid tool to enhance the results of the questionnaire. The research came out with a number of results; the most prominent of which was the presence of effect with a statistical significance for empowerment on the quality of control clearly and at the level of dimensions, While the Federal Board of Supreme Audit seeks to anticipate environmental events through sensing and responding to variables, its efforts have helped in enabling its human resources to keep pace with and adapt to these changes

This research aims to determine the nature of the relationship between the fluidity of resources and strategic success in a sample of Iraqi private universities and colleges in Baghdad governorate, as private education (the research field) has enjoyed a great position in the education sector throughout Iraq during recent years, and this prompted the researcher to delve into this research. And an attempt to identify the most prominent obstacles facing this sector, where the problem of this research was the failure of some private universities and colleges to reach strategic success, This is due to the lack of sufficient flexibility in its organizational structure, which leads to the inability to form new resources or redistribute resources continuously, and the problem included a group of The questions include, what is the extent to which fluidity of resources are available in the work of the researched organizations. To achieve this, the questionnaire was adopted as a main tool for collecting data from the research sample individuals, which is a measure of the research. The administrative leaders (dean, assistant dean, department head, department rapporteur) were a research community of (332) individuals, and a random sample of (180) respondents in private universities and colleges was chosen (the research sample according to Morgan's criterion). In order to test the research hypotheses, a set of statistical methods were used in order to obtain the results using the statistical program (SPSS). A number of conclusions were reached, most notably: There is a high correlation between the flow of resources that is practiced in private universities and colleges and the achievement of strategic success, which means that any increase in the level of materialization of the fluidity resources will be positively reflected in the level of strategic success

The study seeks to determine the level of influence and the nature of the relationship between the individual dimension and the quality of functional life in its dimensions (organizational culture, promotion and career advancement, supervision and participation, job satisfaction) at the researched university. The study starts from the problem of what is the impact of the individual dimension on the quality of work life. The study population was represented by the faculties of the Iraqi University (medicine, dentistry, engineering, law, administration, economics, literature, education, media and Islamic sciences). The sample was randomly determined, and their number reached (248) teachers out of (902) students at the Iraqi University. And the data was processed statistically through statistical analysis programs (AOMS.V.25, 25.SPSS v) if a number of statistical programs in the field of descriptive and analytical statistics were used in the analysis. The study reached a number of results, the most important of which is the existence of a correlation and effect relationship between the individual dimension and the study\'s dependent variable (quality of work life). The study recommends that the Iraqi University faculties administration pay more attention to attracting highly skilled employees and provide intensive training courses to provide current employees with the required skills.

The aim of this research is to use the mathematical method, the hierarchical analysis method, and apply it according to the dimensions of the balanced scorecard in evaluating the strategic performance in the General Authority for Antiquities and Heritage. and growth), and an intentional sample represented by the head of the authority and general managers, some of the department managers who are related to the process of evaluating the strategic performance of the body in question, was targeted. The results were reached after interviews were conducted for indicators for each criterion through bilateral comparisons, and the results of the research that were reached after the analysis were that the highest percentage of importance was from the share of seeking to establish an electronic portal, which amounted to (32.66%) compared to the last relative importance, as it was from The share of diversifying sources of funding and its importance reached (14.75%), and from the results of comparisons between the criteria of the balanced scorecard according to the binary comparison of the hierarchical analysis process and that the stability ratio CR≥10, the priority of the alternatives is correct, acceptable and logical, and the study recommended the use of hierarchical analysis by applying the criteria of the card Balanced performance for strategic performance appraisal.

The current research seeks to verify the role of the marketing process in achieving marketing creativity in its dimensions (marketing flexibility, originality, fluency) and the research tried to answer the questions that express the research problem, including whether there is a role for the relationship between the marketing process and marketing creativity in a sample of private colleges and universities in The province of Baghdad, and the research relied on the questionnaire as a measure of its variables, and the relationship between them was tested by selecting an intentional sample that included (186) and valid for analysis (171) of the administrative leaders of the colleges and universities investigated (Dean, Associate Dean, department heads, department rapporteurs) and some statistical methods were used for the two programs Ready (AOMS.V.25, SPSS v) The current research aims to demonstrate the importance of knowing the marketing process in promoting marketing creativity and assessing the reality of the variables in the researched private colleges and universities. , Marketing Creativity), the results showed a statistically significant effect (knowledge of the marketing process in marketing creativity), and it was the most prominent Recommendations The management of the colleges and universities surveyed should benefit from the knowledge of the marketing process by obtaining full knowledge of the operations of their competitors.

The health sector in Iraq faces a set of financial and non-financial challenges. And the accumulation of financial requirements with the decline in government funding, which makes the provision of resources problematic This involves health sector institutions devising new sources of income and formulating strategies to ensure these Institutions have financial stability and its long-term sustainability, which allows them to fulfill their functions and objectives, And at the level of government health sector institutions, we find that it is still continuing to rely entirely on Government funding, which no longer meets the needs of the health sector in order to perform its functions with high efficiency, Hence, the institutions of this sector are required to develop their services and infrastructure to support their ability to provide services at an acceptable level of efficiency, This research deals with indicators of financial sustainability in Iraq for the period after 2004. By reviewing ways to achieve financial sustainability in the government health sector in Iraq.

The aim of the research is to determine the customs reform measures in the Algerian economy, and to determine the customs revenues and the extent of their diversity in tax revenues. For this reason, Algeria presented a program to support economic recovery or a supplementary program to support growth 2005-2009, as well as the second economic recovery program 2010-2014, and the Association Agreement between the European Union and Algeria was signed in April 2002 and entered into force in September 2005, and the agreement sets out a framework for the relationship between the Union European, Algerian and rules of origin in all areas. The study concluded that the financial repercussions of the Algerian reforms, as the importance of the customs tax / total taxes during 2004-2016 amounted to (7.85%). The importance of the customs revenues to the general revenues for the period 2005-2015 reached an average rate of (12.53). The ratio of foreign revenue/trade ratio reached an average of (3.1) during 2005-2016.

This research look for to demonstrate the role of balance sheet (assets, liabilities and ownership rights) in rationalizing investment decisions, at a time when the world is witnessing economic transformations and global changes that have become characterized by conditions of uncertainty and risk investing. To achieve the objectives of the research, 25 top oil companies in Middle East in 2019 to 2021 were used to collect as secondary data it was processed using the Stata statistical program. The statistical software Stata 2014 are utilised for variables analysis.The results display there is a positive influence of financial reports (assets, liabilities, and ownership rights) on investment decisions. The significance of companies' interest in disclosing financial reports, especially multi-sector companies, because of their importance because of their characteristics that help them makes investment decisions.

The research aims to analyze and evaluate the types of risks related to financial transactions that accompany various investment activities, and ways to manage them with purposeful means to avoid expected losses in a timely manner. Therefore, the problem of research has been reflected in what Islamic banks are and what are the most important risks to them that threaten their stability and growth and how they are managed. To achieve the objective of the research, it was applied in a number of Iraqi Islamic banks listed on the Iraq Stock Exchange with a simple random sample of (Iraqi Islamic Bank, Al-Janoob Islamic Bank, National Islamic Bank). The research has reached to a number of conclusions, The formulas and methods available to conventional banks used in risk management are not all available to Islamic banks and their financing formulas in accordance with the provisions of Islamic Sharia and their ability to generate expected revenues and profits, Variation in the negative and sometimes low performance indicators of the concerned banks, and this does not mean the inability to achieve profits, but rather they were insignificant in relation to the amount of expenses and filling the realized deficit as a result of the various and risks to which they are exposed ,Among the most important recommendations, The need for mechanisms to manage the risks of Islamic banks that are compatible with the regulatory requirements, and to work on developing legislation that governs the work of these banks, and to ensure that they are applied in accordance with Sharia controls ,in addition to Preventing accumulations of indebtedness in the financial transactions of banks in order to avoid any risks that may be exposed to them.

Money laundering operations take place in banks as one of the most important circles in which the sources of suspicious funds are concealed, due to the diversity, speed and overlap of banking operations enjoyed by these banks, which confirms its legitimacy on its main role in keeping illegal funds away from their illegal sources. To clarify the theoretical framework for the phenomenon of money laundering by defining it and indicating its stages, methods and criminal patterns, as well as a concept of the quality of financial reports as well as the financial ratios applied in the Central Bank of Iraq in checking the work of commercial banks to reduce money laundering operations to indicate the reflection of the fight against money laundering through the Central Bank on the quality Financial reports in Iraqi private banks, and the study focused on the Central Bank of Iraq and (4) private commercial banks for the period of time (2017-2020).

The clustered appearance of multi-exposure images is a result of the diverse range of study in photo illumination estimate. The main aim of these experiments is to determine the optimal approach for estimating illumination in multi-exposure fusion images, considering human involvement. This will be achieved by employing the CNN method to differentiate between various time periods. The utilization of popular segmentation techniques in fusion images, such as the seeded watershed approach, is characterized by significant time consumption and susceptibility to errors. The use of these algorithms additionally entails the need for parameter adjustment, which demands proficiency on the part of the buyer. The main objectives of this study are to tackle the issues related to multi-exposure image fusion and patch-based illumination estimate. Convolutional neural networks will be utilized to construct multi-publicity picture fusion snapshots. To facilitate the training of the neural network, one can utilize manually annotated photos, and subsequently evaluate the network's overall performance using several metrics that are dependent on the specific characteristics of the items being analyzed. The process of iris identification adheres to the complex mathematical patterns exhibited by the unique characteristics of an individual's irises. The findings of a thorough examination of biometric authentication techniques revealed that iris authentication exhibited the highest level of accuracy (95.54%) and the lowest percentage of erroneous rejections (0.9%).