Dijlah Journal

The research aims to clarify and apply human resources re-engineering to reduce work pressures among employees working in the Baghdad Governorate Office - Angels Department. It requires speed and accuracy in
completing the work assigned to them, so human resources must be re-engineered in a way that relieves the
pressures that fall on them. And the effect between the research variables, and data and information were
collected using the questionnaire, as well as the field presence of the researchers. The data was analyzed
using the statistical program (spss_v.19) and a set of statistical methods such as the arithmetic mean, the
standard deviation, the coefficient of variation, the correlation coefficient, and the simple linear regression
equation, The most prominent conclusions reached by the researchers were that there are some practices of human resources, but it is not at the required level It reduces the pressures of work in the Baghdad Governorate Office, the Personnel Department, especially the organizational structure, which contributes to
.providing excellent services through administrative functions

The researcher proceeds from the lack of a comprehensive tool for assessing the quality of the General Company for Communications and Informatics and highlights the importance of research in defining the importance of the international standard ISO 9004:2018 in assessing the quality of the organization. The research
aims to establish the concepts and quality of the organization in the telecommunications sector. The theoretical aspect of the research shows the definition of the organization’s quality and sustainable success, as well
as to the ISO 9004:2018 standard, its importance, the objectives used, and a brief explanation of its terms. The
research reviews the results of the main checklists for each item and the impact of the gaps on the quality of
the organization. The most prominent conclusions were the presence of other priorities for the senior man-
.agement and the resulting deal with quality as a secondary goal among the goals of the organization

The twenty-first century has declared the emergence of new economic forces, combining studies and reports
that the world is currently undergoing profound transformations in the structure of the world order and the
reformulation of many visions, concepts and forces governing international relations. While it is recognized
that these transformations have not resulted in a new and well-defined order, what is happening on the international scene with its changes and effects deserves consideration and depth. All trends point to the basic
fact that, The world is moving actively towards more major economic blocs, whether through the creation of
new economic groupings or the activation of existing structures, and the re-transformation of the objectives
of the economic institution to conform to the requirements of the changes taking place on the international scene to rearrange the structure of the world’s economic power. It has also demonstrated that economic activities must serve humanity. While Shanghai poses a regional challenge - because of its selectivity, the strength
of its institutions and the interdependence of its parties, developing economies are attracting increasing attention, especially the past decade, their efforts have improved considerably, and a new international economic and diplomatic system could then be announced. A presentation to Shanghai will describe the levels of
.governance interactions between the two regions and their economic exchanges

One of the country’s general economic policies is the monetary policy, whose procedural decisions are impor
tant and effective in managing the local economy in most countries of the world, and its rational use in implementing treatment and reducing the phenomenon of inflation is an effective measure with a clear impact on
.the political, social and economic levels
As the developments taking place at the present time for the procedures related to monetary policy have
become an important role in influencing several sectors, including productivity, financial and banking and for
the importance of its monetary decisions. The research was prepared to show the effective role of monetary
policy in Iraq to reduce the phenomenon of inflation. The first topic dealt with a review of the theoretical
framework on monetary policy through its concept, types and means, and to address the objectives pursued
by monetary policy and the intermediate purposes through which the treatment of fluctuations and economic shocks to which the monetary and commodity markets are exposed. As for the second topic, it deals with
the challenges facing monetary policy, while the third topic is devoted to the concept of the phenomenon of
inflation and its social and economic effects, especially after 2003, where it is a radical political change, which
introduced the Iraqi economy into a new and clear stage through an open economy internally and externally
and the rise in oil exports. Through it, the fiscal deficit in the state’s general budget, which has been in sync
with it for two decades, was addressed. The research was also relied on a number of foreign and Arab sources
as well as periodicals, research and the international network of information, and the research concluded
with a number of conclusions and recommendations, the most important of which is the need for the monetary authorities in Iraq to use qualitative and quantitative tools to address inflation rates and maintain the
. purchasing power of the Iraqi dinar and the relative stability of local prices
The issuance of the Central Bank Law No. 56 in 2004 came as an affirmation of the independence of the bank
for the appropriate application of the policy and the achievement of objectives that seek to maintain price
stability and the monetary value of the currency and reduce inflation rates in a manner consistent with recon-
.struction and economic development

This research paper aims to assess the level of application of the policies and procedures of the international
auditing standard (220) quality control for audit firms and offices operating in the Iraqi environment in order
to enhance knowledge of the role these policies and procedures play in reaching the quality of the required
audits, and to urge professional organizations supervising the profession in Iraq should use the results of the
.evaluation process to confirm adherence to the standard and its policies
Among the most important results that have been reached through this paper, it can be mentioned as follows: (1) The discrepancy in the commitment to apply quality control policies and procedures for audit work
by audit firms and offices, the research sample (2) There is a discrepancy in the ownership of audit firms and
offices by a specialized employee (internal auditor) In Quality Control, the implementation of policies related
to quality control is monitored annually at least (3) The failure of most auditing companies and offices to hold
training and development courses for auditors under the supervision of highly qualified and experienced
trainers (4) The results of statistical tests showed a discrepancy in observing the controls for providing advisory services by Audit companies and offices sample search. As for the recommendations that were reached,
they are as follows: (1) The necessity of emphasizing full compliance with the policies and procedures of the
International Auditing Standard (220) Quality Control and providing all the resources necessary for its development and achievement. (2) The necessity of obligating auditing companies and offices to develop training
and development programs and to contract with experts in the field of profession to hold educational workshops and seminars. (3) Paying attention to the internal quality inspection, with the creation of a function
concerned with the internal quality audit. (4) Urging audit companies and offices to implement peer examination procedures in order to ensure that all policies and procedures related to quality are objectively applied

This study aimed to show the effect of providing information on social responsibility on the decisions of users
of financial statements. The concept, importance and dimensions of the accounting disclosure of social responsibility were highlighted and the impact of social responsibility information on the decisions of the users
of the financial statements was highlighted. The study was based on the hypothesis that social responsibility information affects the decisions of users of financial statements. The Iraq Stock Exchange was chosen as
a sample for the research. The study reached several results, the most important of which is that the financial statements should contain information about their social responsibility to meet the needs of their users.
There is no accounting standard that obliges accountants to apply the disclosure of social responsibility information within their financial statements. The best division of social responsibility is to divide it into four
areas, including the field of human resources, the field of interaction with the local community, the field of
environmental protection and preservation, and finally the field of protecting the final product consumers.
The study also concluded that there are shortcomings in the financial statements, as they do not provide sufficient information about their social responsibility and therefore do not meet all the requirements of users
.of the financial statements

The study aimed to identify the impact of finance by using participating and profitabiling modes on the risks
faced by small enterprises . The results of the study confirmed that the finance by using participating and profitabiling while preserving the legislative and administrative controls reduces the risk of default .The study
calls for intensifying training courses for owners of small enterprises,as well as supporting for banks in this
area by facilitating funding procedures through exemption from taxes and duties imposed on them , which
will in turn leads to the achievement of the goals of small enterprises in Iraq

The aim of the research is to introduce Islamic sukuk as the most prominent Islamic financing tools provided
by the Islamic economy as an alternative to traditional financing and to identify the most important types
of it, in addition to presenting the Malaysian experience in field of Islamic sukuk, as well as identifying the
factors of success of Islamic sukuk and the challenges facing its application in Iraq, and Is it possible to use
Islamic sukuk in Iraq in the future? and Will it leave positive effects on the Iraqi economy? The descriptive
analytical method was used in this research, and the research concluded that Islamic sukuk is one of the
important financing tools that are compatible with the provisions of Islamic Sharia, which contribute to diversifying sources of financing. And the success of the Malaysian experience in the field of sukuk issuance However, Islamic Sukuk has not been used and applied in Iraq yet, so far due to the obstacles related to the
.legal environment and the institutional regulation of the Iraqi financial system

The research aims to prove the relationship between debt ratio analysis and bank credit indicators. The research community is represented by the Iraqi Sumer Commercial and Al-Ahly Banks and those listed in the
Iraq Stock Exchange. The deductive approach was adopted in the analysis and description for the time period
(2010-2020). The two researchers reached some conclusions, the most important of which was that bank
credit is still below the required level, due to the lack of wide capabilities in the private sector that can support and finance credit activity. One of the most important recommendations made by the two researchers
is the need to pay attention to the side of bank credit through various means to satisfy the needs and desires
of customers, because bank credit is the main activity of the work of commercial banks, as well as achieving a balance between the amount of deposits and credit granted, because its increase in an ill-considered way
.exposes banks to the risk of liquidity shortage

The research aims to clarify the importance of the indicators of private sector credit and total deposits to
GDP, which express the financial depth with the indicators of capital adequacy and liquidity, which reflect the
financial soundness in the Iraqi banking sector for the period (2005 - 2019), and it was based on the deductive
approach in the analysis. The two researchers reached a number of conclusions, the most important of which
was that the Iraqi banking sector did not has enjoy a financial depth throughout the research period, and this
was reflected in its relationship to financial soundness, as its indicators did not correspond to the standard ratios specified by the Central Bank of Iraq. This contradicts the research hypothesis. The researchers recommended the need to develop an integrated and accurate strategy for the credit policy adopted by banks to
avoid the risks resulting from granting credit to entities with poor financial solvency that result in a default
.in the repayment of loans

the supervisory role is one of the important roles played by the central bank in achieving
financial stability, supervising the bank’s activity and achieving economic growth to maintain a stable financial and banking system. banks, and an explanation of the types of banking ¬supervision and internal and
external supervisory bodies for the banking sector in order to improve the performance of banks, and the
study reached the most important results. the rules of governance, instructions and legislation set by the
central bank of Iraq, and the most important recommendations to increase the role of banking supervision
in supporting internal and external audits by supervising and following up on Iraqi banking activity, by their
.commitment to the laws and instructions issued by the central bank of Iraq

The research aims to shed light on the procedures followed by the external auditor through
the use of liquidity indicators, extracted from the cash flow statement in assessing the continuity of the economic unit. Through which the external auditor infers, in determining the continuity of the economic unit?
The researchers completed the practical side through the study of its analysis focused on the analysis of the
financial reports of the unit in question represented in the “Babylon Hotel” based on the liquidity ratios ex-
.tracted from the cash flow statement
An assessment of the continuity of economic units has been reached based on International Auditing Stand
ard 570. The liquidity ratios derived from the cash flow statement are the best of the measures obtained on
an accrual basis in measuring the ability of an economic unit to continue in accordance with International
Auditing Standard 570. As for the most prominent recommendations, the external auditor should, when auditing the Babylon hotel, put a paragraph explaining continuity units for the next (12) months. When the
external auditor evaluates the continuity of the unit in accordance with ISA 570, the unit must be an entity
that continues in carrying out its activity (a period not exceeding one financial year after the ended period),
and is not compelled or there is no doubt about the continuity of the unit or has the intention of liquidation
or downsizing implementing them or searching for means of protection from creditors in accordance with
.laws and regulations

In this research, the researchers dealt with the supervisory guarantees for the rights of
minorities in the Iraqi constitution of 2005, and the differences that were mentioned compared to the Iraqi
constitutions that preceded it and the constitutions of some Arab countries. Media, popular, political parties,
and associations concerned with minority rights, which are important and effective guarantees for the rights
.of individual and collective minorities and the rights of others
The objective of these guarantees is to achieve the principle of equality without discrimination or discrimi
nation on the basis of origin, gender, religion, sect, nationality, language, or considerations of the majority or
.social, economic and political status

Building peace in Iraq is different from other countriesIraq witnessed many wars with neighboring countries
and then intervenedIn addition to the reasons and challenges that were addressed in the second chapter that
stand in the way of building peace, the matter ended with leaving Iraq a country torn by wars and internal
conflicts, and accordingly the Iraqi society needs mechanisms that are compatible with the available data and
take into account the circumstances of the difference in terms of the nature of the differences. Society and on
the basis of the foregoing, we will address in this research the political, constitutional, economic and cultural
.components of peace building

Operations management is concerned with designing and controlling the production process and re-design
ing the processes of producing goods and services. It includes ensuring the efficient use of resources according
to the needs of the organization, its activities and its functions for the purpose of meeting the requirements
of customers. It is primarily concerned with organization, planning, and follow-up of productive or service
transformational methods and contexts. It is also concerned with transforming inputs from raw materials, energy and human resources into outputs in the form of goods or services. Operations management aims to
produce products control and improve quality and create services, and it is one of the most important functions of the organization along with the supply chain, finance, marketing and human resources. Operations
management, whether manufacturing or service, includes many types of decisions, including product and
process design, total quality management, production planning and inventory control. It also requires analyzing the current situation and situation, finding solutions to practical problems, improving performance, and
raising the level of efficiency and effectiveness. With the concept and some important definitions of the most
prominent book, the importance as well as addressing the main orientation of the operations management
.orientation, which is total quality management TQM. At the end of the paper the conclusions

This study deals with the welding of copper pipes which are mainly used in construction
of different refrigeration pipe systems. The chemical composition analysis of the pipes
materials confirm that are a pure copper (99.9%Cu). This type of copper metal exhibits an
.excellent weldability, bending, forming and cutting
In this experimental study oxyacetylene welding method is used to join two pieces of
copper pipes. The weld joint integrity and its mechanical prosperities were evaluated
by performing a number of destructive and non-destructive tests on the weld joints such
as, Tensile, bending, hardness, x-ray and Liquid penetrant. The test results confirmed an
excellent integrity of the weld metal with no internal or external defects and achieved
.acceptable mechanical properties

After the occupation of the British Empire for the Middle East, the British try to make
their influence permanent. So, to accomplish this mission they plan to make their effect
on the Arabian culture. After collecting information about the customs and culture of
Arabian society, the cultural propaganda tries to change the Arabic culture by mixing it
with the western culture through a lot of means. Because of the differences between the
British cultural and Middle East culture, and especially in the Arabic countries, this mission faces some obstacles. The purpose of this paper is to shed light on the aims, goals,
and means of the British policy in the Arabic countries in the Middle East. The structure
of this work is as follows: an introduction, three parts, and a conclusion. The meaning of
the word Middle East, the reasons behind Britain’s selection of the Middle East, and the
history of Britain’s colonization of the Middle East are all covered in the first part. The
second section is going to introduce the division of the Arabic countries with Gertrude
Bell’s role in mapping Iraq, and the policy of the British in the Middle East. Section three
will include British cultural propaganda and policy failure in the Middle East with the
differences between Arab world culture and British culture that lead to this failure. The
major findings of this study found that imposing one culture on another is possible only
when the two share the same aspects, but in the case of the Arabic and British cultures,
.the differences lead to a gap between them

Due to the technological and industrial revolution taking place in the world, protecting
copyrights became a modern issue related in social, economic, and commercial terms to
drawing out states’ policies. Therefore, this forms a strong incentive to tackle this subject
.in service of the society in its emerging and urgent matters
The deferent increasing violations – seen and heard in media – of the rights and efforts of
others, including plagiarizing copyrighted works, trading them and making benefit from
such trade, should be drawn to the attention of the law to stipulate jurisdictions against
.such violations and enforce the proper penalties thereto