Journal of Baghdad College of Economic sciences University

This research aims to build a mathematical model for some of the products of the Wasat Refineries Company (Dora Refinery) and solve the model using the fuzzy linear programming method in addition to building a fuzzy inference system for the company's products. The current research variables have received in the recent period increasing attention because they are important and influencing topics The success and future of the company in achieving its goals, as this research seeks to make a comparison between the methods of removing fog to find the best possible solution, and to achieve this goal, the application side in the company implemented the middle refineries (Dora refinery) as the focus was on the products represented by (gasoline, white oil) , Aviation fuel, gas oil, diesel oil, fuel oil, liquid gas) using the (POM-QM) program and the (Matlabr2018b) program. The research reached a number of conclusions, the most prominent of which is that there is a difference in determining the optimal quantities of production and the reflection of this matter on revenues The total achieved when using each of the methods of removing ambiguity, as the results showed that the best way in terms of achieving the highest revenues was when using the restriction and segmentation method

The organization as a source of a larger society is based on a human group with human relations with common goals and objectives. They are also governed by common systems and laws. Individuals and groups move within the organization in order to achieve the goals and objectives and satisfy their needs. They exchange information, feelings and feelings. This is the process by which individuals and groups interact with interactions governed by certain forms and methods. Hence, some organizational conflicts arise in the organization for several reasons. Here comes the role of good communication which helps in the process of effective administrative management and solving the problem. Organizational and business performance in a better way.

Research aims to discover the correlation as well as effects relationships of Social responsibility according to (ISO-26000) which is more influential on the final Strategic performance indicators of the studied Organization which was represented by the Ministry of Youth and Sports as a public sector institution that concerned with youth affairs and their various interests, The research sample consisted of (74) members of the ministry in study , they were selected in a different ways According to logical reasons , and it was used a questionnaire to collect data and informations that Necessary to conduct research , also used an (SPSS – Statistical Pakage for Social Sciences) Programming applications to analyse data & test the hypothesis of study , that include the correlations ®resionshipos , as a Conclutions , there was a mediate degree correlation between social responsibility practices & strategic performance , as well as a mediate degree effect of these variables in that ministry.

Hotel organizations seek to use decision support systems to demonstrate their presence and excellence in the current era, that characterized by rapid change and various means through strategic decision-making, because it has an effective and fundamental impact on the organizations work , whether in productivity or service, which is reflected on the hotels organizations. It contributes to help managers in decision-making by using hardware equipment and information technology to make, provide and improve their decisions through communication and software networks. Rationality extends to decision makers by adding computers to the specific capabilities of human thought. The importance of research has been focused on the effective role of decision support systems in achieving the hotel departments' goals. The research aims mainly to show the impact of using information support systems rather than traditional systems to improve decision making and to meet the customer needs (or guest), and to increase the performance efficiency to reduce the time, effort and cost required to take decisions that belong to hotel organizations by using computerized systems that save, retrieve data and information. The research problem is that, decision support systems are not used by decision-makers in the hotel organizations under consideration for using new systems or using computer software for supporting them, as well as lack of awareness of their positive effects. As for the research society, it formed from four surveyed hotels , (Al-Mansur (formerly Melia), Royal Tulip (formerly Rasheed), Crystal Grand Ishtar and Palestine International), which were totally (1260) hotels. The sample of the research was (67) respondents from the authorized directors, executive director, heads of departments and officials. The research reached to a number of conclusions, the most important of which were: There is an objective need for capable managements to identifying the requirements , needs support decision systems that would be implemented or purchased, with techniques and tools to support complex decisions subjected to risk and uncertainties.
The research also reached a number of recommendations, the most important of which were: Working on providing a database, the preparation of intermediate cadres to operate the hardware (computers) and management of various systems with experience and efficiency, As well as the availability of a special informatics skill that contributed in increasing operation efficiency and support decision makers.

The research aims at clarifying the importance of green human resource management practices in order to achieve environmental sustainability. The research was carried out in the health sector represented by Al-Ameen Al-Kadhimin Medical City because of the absence of a culture of green trends among managers and employees, Forcing the researcher to choose the subject of research is concerned with the environmental aspects and achieve competitive advantage through the adoption of environmental sustainability, green practices of human resources (Analysis and design of green work, Green Employment, Green Performance Assessment, Training and Green Development, Green Compensation and Motivation Systems and Green Health and Safety Management) as well as cost reduction, waste minimization and recycling, The research started from two main hypotheses to explore the correlation and influence between the two variables by analyzing the answers of the sample of (136) employees Al-Imamein Al-kadhemein medical city, Data and information were collected using questionnaire, interviews, as well as field presence of the researcher, and the statistical program was used (SPSS_V.19), And a set of statistical methods such as arithmetic mean, standard deviation, coefficient of variation, and correlation coefficient ( Spearman ), And the equation of simple linear regression, and was the most important conclusions that the city of Al-Imamein Al-kadhemein medical most of the practices of green human resources management is acceptable, and this helps to achieve environmental sustainability, and the most important recommendations that emerged from the research make the most of the benefits of green practices of human resources in the city Al-Imamein Al-kadhemein medical in order to increase interest in the environment and improve health services.

Commercial banks are an important and vital element in the Iraqi economy,so it is providing various services to various parties including the government, investors, the public and others, so it is important to address the problems faced by these banks.
The problem of the study is the measurement method to measure (investments in subsidiaries companies ) that used by the commercial banks. The banks are use a measurement method according to the historical cost to measure their investments in the subsidiaries companies .
The objective of the study is to measure these investments by using the fair value and to determine the impact of fair value measurement effects on the shareholders' equity and depreciation.
The Conclusion of the study that the measurement according to the fair value that was used in the Iraqi Middle East Investment Bank (Subsidiaries companies) has effected on the shareholders 'equity whether non- controlling shareholders or controlling shareholders . And led to an increase in shareholders' equity at the same percentage of the increase in the fixed assets resulting from valuation at fair value , The depreciation account was not affected in the year of transition from historical cost to fair value measurement. The effect will starts from the next year because of changed the values of the fixed assets of the subsidiaries Companies .

This research confirmed the importance market research in demand for the insurance services. The objective of the current research was fulfilled by the three assumptions used in building a questionnaire. The sample of this study was randomly selected from branch managers، their assistants، department heads، employees in the planning and marketing department، and company producers. The total of 60 members were used in this study. The used the questionnaire as a basic
tool for collecting preliminary data from the research sample and used the statistical program (SPSS) and many statistical methods to analyze the correlation relationship and the effect between the search variables.
The research provides several conclusions based on the results obtained from the analysis of the questionnaire data. The data showed that there is a significant effect of market research on the demand for insurance services.
The current study also put some useful recommendations based on the findings of the research، including the need to activate the role of market research and give high attention to conduct market research. The purpose of market research is to examine the insurance market، the quality of the services provided by competitors، and forecasting future gest demand create new services، and importance of customer services in order to identify the needs and wishes of customers by open communication channels.

Islamic banks are financial institutions that operate according to the Islamic rules and regulations set by the Islamic legislator within the rules of jurisprudence of transactions and based on the principles of the Islamic economy, which necessitated the existence of legal oversight bodies within the organizational structures of banks to direct and control the work of Islamic banks. The purpose of this study is to clarify the oversight and oversight role of Shari'a Supervisory Boards and its impact on the banking performance of Islamic banks, and to show the role of Shari'a supervision in opening new avenues in Islamic finance and investment methods.
The research problem focused on the following questions:
1_ What is the nature of Shari'a supervision on the activities and actions of Islamic banks?.
2_ Is there a role for the Shari'a Supervisory Board in achieving the desired benefit of the existence of Islamic banks to develop the Islamic community?.
The research found a range of results, including the presence of The study also reached a number of recommendations, including the need to strengthen the guiding role of the Shari'a Supervisory Board by urging the Commission to participate in presenting the visions, ideas and proposals that Which will contribute to the development of Islamic banking performance, as well as the need to involve members of the Shari'a Supervisory Board in the development of policies and operational plans of the Islamic Bank .

This research sought to clarify the role of internal audit in the quality of profits, and to show the importance of adhering to a set of internal auditing standards, which have been taken care of by international organizations and the American Institute of Internal Auditors. The major developments in the various and diverse banking sectors, Banks, the need for an internal audit function, through the availability of many characteristics (standards), in the internal audit, namely, scientific qualification and practical experience, independence and objectivity, professional care, audit plan, programs Qis, training, for the purpose of providing an objective confirmation regarding the validity and reliability of the financial statements and the net profit resulting from banking operations because of its importance in taking credit and investment decisions, which provide this information to all of the shareholders, investors and other stakeholders.
The research aims to determine the relationship between internal auditing in assessing the quality of profits. The researcher used to measure the research variables a questionnaire that was prepared by reference to the previous studies and additions added by the arbitrators. In the light of the results of the analysis, the researcher reached a set of conclusions, The researcher presented a set of recommendations, the most prominent of which was the support of the internal audit function by senior departments in the Iraqi banks in order to carryout their duties and duties efficiently and effectively

The purpose of the current research is to reveal the importance and analyze the field visits of touristic and hotel organizations and their impact in growing of ceremonies management culture by focusing on a sample of students in the college of tourism sciences- Mustansiriyah university as a case to be studied and to generalize the study to all the touristic specializations. The researcher quests through this search to answer the main search question –do the field visits influence on the growing of ceremonies management culture or no. the search aimed also to study and analyze the nature of relation among the variables of search to introduce some recommendations of decision maker in the touristic education institution and touristic labor market. The questionnaire has been relied to extract the data from their primary resources. It contained 20 questions and130 questionnaire application forms have been distributed. It has been used the statistical program (SPSS) to process the questionnaire and analyze them for the statistical process of search hypotheses, and it concludes that there is correlational relation between the scientific visits and growth of ceremonies management culture, The study recommends that the deanary of college of tourism sciences organizes lot of field visits

investment policy able to resolve economic crises in Iraq requires mobilizing and uniting efforts of several institutions to eject Iraq from critical economic status, note the stagnation of most cat Special non-oil productive economic sectors such as agriculture, manufacturing industry and high unemployment, as well as the deterioration of infrastructure and basic services and the emergence of crisis after crisis in different provinces, so you must work hard and continuously solve or (to reduce) those The crises. In this research will highlight the investment policy in Iraq and the potential of the University in developing effective investment policies and visions are converging with the vision of economic reform for the Government program for 2018-2022, which can draw the steps which will help the country to emerge from recession Economic recovery

Natural gas is the second source of alimentation the Algeria's exportations after oil, but much of it is for the production of electricity, which is widely consumed locally. The aim of this study is to highlight the free, clean and dense resource of solar energy, which can be used to generate electricity to meet domestic demand in the short term, and then direct the gas supplied for export.
The most important result was that Algeria has made considerable strides in this area, but it is not sufficient in the presence of two factors, the first of which is the enormous potential of solar energy resources and the second is a time-limited resource.

This research aims to demonstrate the possibility of using value chain analysis to reduce the cost of educational services in Syrian public universities in the light of recent environmental changes and their impact on cost accounting systems in these universities.
The research hypothesized that the value chain analysis method is used to analyze the institution into an integrated set of strategically appropriate and interrelated value activities and enables the institution to achieve the goal of strategic cost reduction.
The data were collected through a sample consisting of (60) questionnaires, distributed to the members of the sample and returned (56) questionnaires, and excluded (3) is not valid for analysis, to remain (53) questionnaire subjected to statistical analysis, and the statistical percentage of questionnaires valid for analysis purposes (88.3%) In light of this, the data were analyzed and the hypothesis was tested using the appropriate statistical methods such as arithmetic mean test, standard deviation, standard error, one sample T-test, and Alpha Cronbach's coefficient to measure the reliability and reliability of the measuring instrument using (SPSS, V.22).
The research concluded that using the value chain analysis method in Syrian public universities leads to the analysis of the educational institution into an integrated set of value activities that are strategically appropriate and interrelated, and enables the educational institution to achieve strategic cost reduction effectively

The state budget deficit is one of the biggest problems facing its economy, This deficit results in many effects in the overall macroeconomic variables, There is an urgent need to present this concept, This topic has been chosen according to this importance The government is the guiding tool in the formulation of economic policies in general and fiscal policy in particular In order to avoid what can happen as a result of the emergence of this deficit The issue of filling the budget deficit from the basic duties of the Ministry of Finance budget section (Research) as a means to find the best ways to solve the problem of disability And not to fall into negative consequences by adapting similar experiences in other countries The research starts from the premise that the Iraqi Central Bank plays a role in achieving the objectives of the government Using bonds as one of the most important financial means available to the state, To bridge the gap between public revenues and public expenditures on the one hand And on the economic rights with the government on the other hand It is issued through the Central Bank of Iraq as a financial agent of the government And the official implementation of the State's fiscal policy represented by the Ministry of Finance This can be reflected in the fiscal deficit of the state's public finances. Historical descriptive and quantitative analysis have been used Using the data obtained from the Ministry of Finance and the Central Bank On the size of the deficit and the size of the domestic debt. A number of conclusions were reached The use of bonds as a financing tool has led to a reduction in the federal budget deficit And thus reduce the proportion of fiscal deficit in the general budget With bonds, liquidity levels can be controlled and the temporary deficit in the state budget reduced By encouraging the purchase of bonds offered by the Ministry of Finance through the Central Bank of Iraq, And that the state budget deficit reached its peak after the events of 2014 Leading to proposals to fill this deficit, including government bonds, The researcher then recommended a sset of recommendations One of the most important was the need to resort to internal debt as it represents one solution to fill the temporary budget deficit Because of the lack or lack of risk The Central Bank should introduce an internal regulation to monitor the bond situation in terms of bond value and interest rate During its circulation in the Iraqi market for securities .

This research aims at achieving a set of objectives whose content is embodied in the formation of a clear conception of the conceptual, theoretical and practical aspects through the verification of direct and indirect relationships and influences through an analytical research between the quality of work life and organizational happiness, to improve the management of customer relations.
In this framework, the sample of the research was represented of (183) individuals who are department managers, People's officials and officials of activities in front lines with direct contact with the customer in a sample of excellent class hotels in Baghdad, and After investigation of the scale was used a number of statistical methods and tools To validate search hypotheses, such as mean, standard deviation, Pearson Correlation Coefficient, Simple Linear Regression, and the Path Analysis to test the indirect effects hypotheses. The research reached specific conclusions, the most important of which is that the organizational happiness variable as an mediator variable contributes in increasing the Quality of Work Life in Improve customer relationship management, and therefore the existence of organizational happiness will compensate for part of the direct impact of the quality of work life in the customer relationship management, and against which was to formulate a set of recommendations that will hopefully be taken advantage of those involved in the current research.

The study is based on the aim of trying to promote, focus and rely on the effectiveness factors of activating sales in increasing the volume of works on hotel services and showing the most promotion factor used by the hotels operating in Riyadh to market and promote their services. The study sought to identify a methodology that included the main objectives of the research, including the survey of the opinions of customers and their reactions to the feasibility of the means of activating sales on the marketing of hotel services. In order to achieve this, several basic assumptions were formulated to measure the relationship between the various means and tools of sales activation and the nature and quality of the services offered by the hotels to their customers. The study was based on a sample of hotels where a questionnaire was designed to measure the validity of the hypotheses and then the data were analyzed.This study will help the employees of these hotels to understand the means and methods of activation of sales with the best impact commensurate with the nature of work in the hotel industry in Saudi Arabia.Through the various data, the researchers found some results that may be of interest in the field of sales activation and increasing the volume of work on hotel services

This study aims to focus on (Brainstorming) and show how its effected and related to (Crisis-management) in the Iraqi Ministry of electricity. The selected samples were covered the employees which work in this organization. To achieve the goal of the study, a new questionnaire developed and distributed to (100) samples, (85) samples retrieved with valid results for analysis. All the data were processed and analyzed using (SPSS) program. The main contribution proofed that there is a relationship and effect between (Brainstorming) and (Crisis-Management) according to the samples. Give the employees the opportunity to participate Brainstorming and encourage theme to exchange their ideas and opinions to find special and successful solutions is the main recommendation of this study.

The main purpose of this research is to studyThe Role of Strategic Containment in enhancingHigh Performance And the problem of research was through the questions raised on the extent of relation and effect Application of Strategic Containment of high performance in the fabric factory of Diwaniyah, To achieve the objectives of the research has been tested two main hypothesisand another sub.
The research was conducted on a sample of 34 managers in the Diwaniyah Textile Factory. The data were analyzed using the SPSS program.The most important results of the research, the laboratory suffers from the decline of market share and the lack of ownership of the plant research policy to contribute to provide customers with information about their products in a fast time and this is reflected in the low market share and the inability to attract new customers,The results of the research also showed that the Diwaniyah Textile Factory lacks a clear and specific vision for the future. This is reflected by the fact that the workers in the laboratory are not aware of any vision of the future directions of the organization,The results of the study also showed a significant correlation between the dimensions of the strategic Containment and the high performance of Collectively and individually. This means that the high level of strategic Containment increases the high level of performance in the Diwaniya weaving factory,When the study recommended the need for the management of the plant to seek to re-examine the production processes and streamline them on a continuous basis to get rid of all the unnecessary processes at work, and to be able to perform its task efficiently and effectively higher, and the management of the plant should give more attention to the process of winning new customers and And to constantly think about entering new markets that will enable them to gain a new market share and thus improve profitability, as well as the administrative leadership in the laboratory to be subject to training and development programs that can help them build long-term trends in the work Develop plans.

Iraq , the most affected countries of the world from terrorism, where the volume of costs incurred to fight terrorism in 2015 equal to 15% of GDP, the anti-terrorism operations has been accompanied with various deterioration in the ecosystems and in multidimensional local, regional and international. this is key axis of research problem, Therefore, the main objective of the research was to make a field survey to assess quantity and quality the environmental impact of anti-terrorism, activities in one of the anti-terrorism tools represented in (Al-Lyj) checkpoint (research sample); Using the Rapid Impact Assessment Matrix (RIAM). Moreover, to show the magnitude of the negative environmental effects of counter-terrorism operations. the researcher adopted on the descriptive and analytical approaches and has reached a set of conclusions, the most important of which; Despite the large amount of government spending on counter-terrorism operations, the techniques used in those operations do not amount to that task, these techniques are still simple and traditional, as these techniques are a reason to prolong the waiting periods of vehicles in the long waiting lines, which is the main cause of environmental degradation, as a result of the emission of toxic gases, In the light of these conclusions, the research presented a number of recommendations, the most important of which were; It is preferable to use one of the methods (operations research) to regulate the movement of vehicles at checkpoints, such as (Waiting Lines Theory) or Little's Law (Little’s Law). The use of intelligent inspection techniques mitigate negative environmental impacts, and does not affect the freedom and ease of movement of individuals and vehicles.

The present study demonstrated a problem that related to find solutions for the difference presented in (how much can can we benefit from the educational performance that the lecturers in private colleges provide it?)
Study sample included the three private colleges (Al-turath university college , Al- rafidain university college and Baghdad university collage for economics sciences) and the selected department were the( Business management and accounting ) for each mentioned collage , the date collected in three years( 2010 -2013 )
The study aim to increase the lecturers performances by increasing their numbers and increasing the teaching hours . in addition, the teaching performance & energy for each department was measured by subjective methods .
Conclusions , the teaching performance in private colleges characterized by fluctuation and directed toward elevation by increasing the number of the lectures . the prescience of many holidays throughout the evaluated performance year considered as a negativity affected the lecturer performances evolution it is recommended to increase the accepted number of students and decrease the accepted number of students and decrease the differences between the lectures by increased their numbers and their teaching hours.

Liquidity is one of the two pillars on which the bank is based: liquidity and profitability. Liquidity is the source that provides the bank with survival in the banking market and allows the bank to compete with other banks in terms of what it achieves (if used and used) of profit and profitability. Wide of good reputation
Liquidity generally represents the ability of the Bank to meet its financial obligations to customers and account holders who request to borrow from it, and from the results of mismanagement of liquidity the discontent shown by the account holders in the event that they can not immediately respond to their requests in case of withdrawal from their accounts, Reflecting the negative impact on the reputation of the bank, which should be promoted by the bank's officials and grow, so it is necessary to achieve a balanced balance between carefully calculated liquidity requirements and achieve profitability without neglecting one side at the expense of the other and stems the importance of research after It is natural for banks to raise the level of banking performance and management. Liquidity management has an important impact on banking performance in the practice of its banking activities because of its prominent role in the development and development of banking. The problem of research lies in liquidity management and the way to maintain moderate liquidity ratios. On two assumptions are the premise of existence, which reflect the existence of a logical and positive relationship between the management of liquidity and banking performance and the hypothesis of nothingness that denies that relationship and the search to prove its objectives to demonstrate the importance of liquidity ratios and management of profits, and prove this relationship and its impact and reach conclusions or Banks that operate at a standard liquidity ratio achieve a high level of returns or raise liquidity ratios from the normal limit. This affects the banking performance and its decrease, bearing in mind that the bank's management and use of ratios have a significant impact on these ratios. The researcher recommends adopting the standard ratios in liquidity management Which does not exceed 10%, which is a standard percentage in the banking sector. Therefore, the more accurate the liquidity management and its strategic objectives in achieving profit and the optimal utilization of resources and employment, the better results in raising the level of banking performance and development