Journal of Baghdad College of Economic sciences University

The research aims to poll the reality of the electricity crisis and the possibility of overcoming them, and the performance of employees and qualifications in the development of this sector, and the diagnosis of the impact of the elements of human resources strategies, to avoid damage to the crisis, and to explore the crisis management dimensions in increasing the number of beneficiaries of electricity.
The study included a sample of (75) individual of administrative leadership and employees in the departments of the Ministry of Electricity and its stations in the city of Baghdad, where the statistical package (SPSS) is adopted for the statistical analysis of the data. The samples responses are measured on the (36) words expression according to Alpha Crbonbach, which its value reached to (0.784) Accreditation of the rank correlation coefficient (Spearman coefficient) for the analysis data and examined also the correlation relationships.
The results showed that terrorism, administrative and financial corruption, and the transfer of inefficient employees to the institution due to salary differentials, are the main reasons for the deterioration of performance first, compensation and training, respectively. And the dimensions of the management of the electricity crisis came learning first, followed by readiness, discovery, and containment respectively.
Find recommends not to accept low levels of performance and justice in dealing with the workers, and engage them in the development of the system of incentives and performance, and the adoption of the principle of completion by the size of the effort, and build a database, and the number of continuous training and development programs.

This research aims to measuring the level of correlation and the impact of Dynamic Knowledge Capabilities in Business Competitiveness. The sample are (155) individuals in four dairy factories in Baghdad (Abu Ghraib, Agriculture, al-Halal and aon al-Rafidain). The research community consists of factory owners, Quality Control, R & D Engineers, Technicians and Experienced workers in the dairy industry. The analysis of the data and testing the hypotheses using appropriate statistical tools such as means and standard deviation to measure the level of variables in the four Factories and Pearson correlation coefficients to test the relationship between the variables and the Simple and Multiple Regression Equation to test the effect. The results showed the acceptance of the research Hypotheses and Concluded with Several of Conclusions and Recommendations.

The research problem included the lack of awareness of individuals working in our industrial companies in general and the General Company for Electrical Industries in particular and their negligence in following the methods of maintenance of workers in accordance with the international standard (OHSAS 18001), with their lack of knowledge of the basic elements of the standard systems. This was revealed to the researcher through the field visits of the company Employees . The objective of the research is to activate the company's keenness to pay attention to the human resource and make it feel comfortable and reassuring in its work environment by reducing and controlling occupational injuries as well as determining the relation between the independent variable (OHSAS 18001) and the explanatory variable (organizational effectiveness) . The research included the General Company for Electrical Industries / Baghdad, which is located in the Waziriya area as it offers its industrial products to a large group of the society. The research was based on a random sample. Forty questionnaires were distributed to a sample of individuals working in the occupational safety department to find the difference in the response of individuals (35%). The questionnaire included (65) questions divided into dimensions related to variables. The method of exploratory analytical study was adopted, and the methods of statistical analysis were used in the practical aspect of the research, including the simple correlation coefficient (Spearman), the R2 parameter, the regression coefficient B, the calculated F value and the calculated T value. The study concluded with a set of conclusions and recommendations.

The aim of the research is to identify the impact of the talent management processes which are (planning, polarization, development and retention of talents in the fields of organizational development in the Iraqi Tourism Authority, the importance of this subject in the Commission. In order to achieve the objectives of the research, a questionnaire developed for this purpose was developed and distributed to (50) questionnaires that the researcher designed and tested prior to their distribution and was designed according to the scale of ( Likert (7) Poverty In order to extract the statistical results, several methods were used (arithmetic mean, standard deviation, spearman and regression coefficient). The research reached several results, the most prominent of which was the existence of a strong correlation and influence relationship between talent management and development The most prominent recommendations of the research were the need for administrative leadership that believes that talent plays a major role in the development processes of organizations.

Seasonal fluctuations at financial position, the result of companies activity and sudden fluctuations in capital markets have made the annual financial statements lose much more useful for the appropriate ones (predictive capacity, timing and feedback). Therefore, there is a need to prepare financial reports for periods of less than one financial year (interim financial reporting) in order to provide instant accounting information timely and continuously throughout the year to investors and stakeholders, especially those dealing with stock markets, to reduce uncertainties when forecasting expected profits and return on equity As well as to rely on those reports in making investment and credit decisions, provided that the review of these reports from an independent auditor.
Therefore, the researcher's interest in this subject is to highlight the interim financial reports in terms of their concept, significance and adopted inputs in the preparation process, highlight the international standard No. 2410 concerning the process of their review and achieve the impact of the review of the interim financial statement in accordance with International Standard No. 2410.The research leads to a number of conclusions, the most important: The interim financial statements are not reviewed before they are submitted to the Authority and the market. There is no local audit evidence to guide the auditors when they are assigned the tasks of review interim financial reports In light of the foregoing, the study recommended that the disclosure instructions issued by the Securities Commission be amended and that companies should be required to review their interim financial reports before submitting them to the Authority and the market the responsible parties shall guide to Adopt the international standard (2410) for the task of reviewing the interim financial reports

The current research aims to test the relationship and impact of the effectiveness of the work teams as an independent variable in strategic performance as a responsive variable in some departments of the self-financed Ministry of Housing and Reconstruction in Baghdad governorate and then try to come up with recommendations that contribute to enhancing the effectiveness of the task forces to achieve optimal strategic performance of the investigated organizations. Based on the importance of the research topic in public organizations and the importance of organizations investigated for the society, the descriptive analytical approach was adopted in the completion of this research. The research included the boards of directors. The data were collected from 97 respondents representing the research community exclusively and comprehensively, General, Section Heads The adoption of the questionnaire, which included (71) paragraph, and the use of interviews and field observations as aids in the collection. The study also adopted the program, Spss V.21 with the adoption of methods of descriptive statistics (mean, percentages, standard deviation, relative importance, Pearson correlation coefficient, and simple regression coefficient) to test hypotheses. The main findings of the research, which showed the validity of the hypotheses, were embodied by the influence and role played by the effectiveness of the work teams in the strategic performance. The research came out with a number of recommendations. The most important of these was the investment of the interactive and interactive relationship between the effectiveness of the work teams and the strategic performance, directly or indirectly, while realizing that their elements, In addition to the development and diversification of jobs and changes in the accelerating environment.

The current research aims at evaluating the information security management system in the General Company for Electronic Systems according to the standard (ISO 27001: 2013) by measuring and analyzing the application gap.
The research started from a problem expressed by a number of questions, the most important of which was the availability of information security management system requirements according to the standard (ISO 27001: 2013) in the General Company for Electronic Systems.
Using a case study methodology to achieve its objectives, the General Company for Electronic Systems was chosen as a practical field for conducting the research. A number of statistical tools and methods were used, such as checklists to collect data and information and a number of statistical methods for measuring and analyzing the gap (weighted mean and percentage of the matching rate)
The research reached a number of results, the most important of which was a gap (63%) in the reality of the application of the information security management system in the company.

The subject of knowledge workers is one of the topics that occupies the attention of organizations , because of its role in enhancing knowledge within the organization and building knowledge capital. The organization invests its ideas and transfers them to others. The training is important to develop human resources and acquire more knowledge and skills to perform their tasks .
Many organizations still lack the use of their knowledge worker' abilities and use them to increase the organization's performance towards quality training .The aim of this research is to know the level of the knowledge worker' abilities of the members of the Center for continuous Education in Baghdad City of the Middle Technical University. The extent to which the Center applies the quality of training in accordance with ISO 10015, and aims to study the relationship between the knowledge workers and the quality of training.
A descriptive analytical method was adopted to achieve the objective of the research , the research community was represented by Center of continuous education in Baghdad of the Middle Technical University,
A questionnaire was distributed to a sample of (25) individuals working in the Center in all their specialties from (30) individuals. SPSS was used to test hypotheses.
The results showed that there is a significant correlation between the abilities of knowledge workers and the quality of training and there is a significant effect of the abilities of knowledge workers in the quality of training.
The most important recommendations were the need for the Center to pay more attention to the responsibility of the members of the Center through their participation in discussing the problems of operations and identifying their source with the employers
As well as make attention to the process of monitoring training in all four stages are, the identification of training needs ,the design and implementation of training ,and evaluation of results either through the observation or collection of needed data.
Keywords: knowledge workers, training quality, training specification lSO10015.

This research aims to determination role of incentives in development of the innovation Organizing, accordingly, adopted incentives as independent variables while was the creativity the dependment variable.
The research go run in The General Company for the Hand Carpet, As it has been obtained on the questionnaire which prepared for this purpose as the number of sample (50) employees in company research sample.
It was used several measuring tool in practical side to this studying which a statistical description such as the arithmetic mean, standard deviation hypotheses testing equations such as correlation, regression, the researcher reached to a set of results can be summarized such as: there is link relationship and direct effect to the in development innovation organizing.
Finally it concludes the research with groups conclusions recommendations.

Social responsibility extends from inside of organization to outside it , as representing the decisions taken by the organization to achieve direct economic and technical benefits and at the same time achieve benefits associated with the community to be able to achieve one or more of its objectives . Social responsibility has been associated with many administrative concepts such as performance, decision making, transparency, administrative corruption, competitive advantage and innovation in its general and technological form in its own form. It has developed different standards and measurements and introduced multiple entries in different environments. In this research, the researchers attempt to provide a simplified theoretical framework and measure the degree of achieving in Iraqi organizations, including private hospitals in Baghdad, as a sample to find out the relationship between the private sector organizations and the Iraqi society that deals with them. The research reached to important point : the social responsibility indicators contained in International Standard Approved in research in Iraqi private hospitals .

The research aims to study the basic concepts of insurance productivity and discuss their various indicators in order to identify the measurement of most important ones within the Iraqi insurance environment as well as the search for causes of low productivity in some insurance portfolios in the Iraqi insurance company and identification of possible treatments to limit the factors and variables to ensure improvement of the productivity. In line with the research problem which deals with definition of the productivity and the reasons for its decline for some portfolios in the insurance company sample research, as well as definition of profitability, its relationship and effect in the change of productivity of the insurance portfolios in the profitability of the Iraqi insurance company. The hypothesis of research was formulated to study and analyze the relationship and influence between the productivity and profitability of the research sample company .The sample of the research was limited to the general Iraqi insurance company. The Statistical Package for Social Science, SPSS -ver (19) was use to extract the insurance productivity of each portfolio of the insurance company’s portfolios for the period (2009-2016), as well as the profitability represented by the net profit of the portfolio. The main findings of the research indicate that there exists a positive correlation relationship between the productivity of insurance portfolio and the growth rate of net profit of the portfolio in the insurance life portfolio, the car insurance portfolio, the car insurance portfolio, the fire insurance portfolio, accidents portfolio, and the incoming reinsurance portfolio. In general, the result of the simple effect analysis show that there is a statistically singificant effect between the growth rate of the productivity of the insurance portfolio ,and the growth rate of net profit in the life insurance portfolio , fire insurance ,accident insurance portfolio, car insurance portfolio ,and incoming reinsurance portfolio. However, there is no statistically singificant effect in the tow portfolios of marine insurance and the engineering insurance portfolio between productivity and profitability of the portfolio. The most important recommendations are the creation and establishment of a special department to study and analyze the productivity of the insurance companies in general and include it within the organizational structure of measure the efficiency and effectiveness of productivity in the insurance companies as well as the use of global indicators to measure productivity.

The purpose of this study is to highlight the impact of the diversity of training programmes and their implications for the development of personnel working in Iraqi banks for the real and realistic quality of the banking service and the provision of outstanding services to the banking sector in keeping with developments In the world, where the use of the diversity of training programmes in accordance with specific programmes by senior management and the inclusion of all personnel in these programmes will create efficient staff and ensure their high effectiveness in providing banking services.
The problem of research was the apparent failure of senior management to increase training programmes and their diversity of working staff, which adversely affected the provision of services high quality banking it is clear that services have become more sophisticated because of the development of their delivery methods, such as ATM, credit cards and The way of the Internet this development is a problem which is the failure of the staff in Kevet to develop its capabilities and to illustrate the relationship between the main and subsidiary research variables, two major hypotheses and ten sub-hypotheses have been formulated. The resolution was used as a tool to collect research-related data and information, as it was prepared on the basis of a number of ready-made measurements and the use the five-digit leckert scale, which was subject to the standards of truthfulness and consistency, distributed to a sample of 132 employees in three Iraqi banks, and to analyse data
Study use the ready-made statistical program (SPSS) and program (Excel). Statistical analyses have yielded a number of results, perhaps most notably the existence of a correlation between the diversity of training programmes and the quality the banking service, there was also a moral effect of the diversity of training programs in the quality and dimensions of the banking service.
As part of the discussion of the findings, the researcher presented a number of conclusions highlighting the importance of the diversity of training programmes for financial institutions and their willingness to work to adapt to the challenges and intense competition, the dynamic environment in which they operate, which requires greater attention to the diversity Training programmes in the organization.

This study aims to show the insurable interest role in measuring and determining the loss value when compensating the insured, preventing intentional mistakes, and how it is seriously in banning gambling and betting, as well as standing on the legal relationship between the insured and the subject of insurance.Also, the research studies the relationship between the insurable interest as an independent variable and its four sub-variables (economic interest, legitimate and legal interest, the seriousness of the insurable interest, and its availability times) with the compensation as a dependent variable.The study domains are conducted in which are the National Insurance Company and the Ministry of Oil headquarter The research was based on the analytical descriptive approach in the identification and treatment of research variables, and on the questionnaire tool as an important tool in collecting information and data for research variables. One of the important conclusions reached in this work is that proving there is a joint insurable interest between the National Insurance Company and the Insured (Ministry of Oil) and considering it as a legal requirement for the validity of insurance contracts. Also, the results for the analysis of the financial data of the National Insurance Company and the insured, Ministry of Oil, showed there is a correlation moral effect between the insurable interest and compensation Finally, this research came out with a number of recommendations such as;It is necessary to pay attention to the principle of insurance interest by the National Insurance Company and the insured (Ministry of Oil) in all insurance contracts, as one of the essential elements of the insurance contract

The research dealt with the problem of the inability of Islamic banks to issue credit cards that accept overdraft depending on the hypothesis of research which states introducing an electronic platform through which the technique of “Al Murabaha” and "Al Murabaha” Purchase Order (MPO) method is used, enabling the Islamic banks of taking the advantages of credit cards services in addition to achieving profits.
The research also discussed the feasibility study of issuing credit cards and depending only on their commissions and reviewing financial data of commercial banks to determine their feasibility. Financial data were also presented for consumer societies that sell on-time to be familiar with the profits of this activity and whether it is possible to connect it with online stores through establishing an electronic platform owned by the Islamic bank through which the goods are showed by the merchants, and the items are bought by the costumers while the bank plays the role of the manager and financer for all the operations performed within the platform. It was recommended that the platform should be developed and used to finance the bank costumers though providing consumer loans for the users of the platform, we also recommended of using modern technology to activate the use of credit cards on one side and increasing the profits of Islamic banks on the other side.

The purpose of this study is to determine the impact of the joint audit on the auditor's independence, and in order to achieving research, a questionnaire was distributed to auditors working in auditing firms. After analysis using the statistical program (SPSS), the study found a positive correlation between the performance of the audit process according to the method of joint auditing and the independence of the auditor , which encourages the adoption of this type of audit as a means of improving independence and enhancing the confidence of the beneficiaries of the auditing profession.

The topic of combating the financing of terrorism One of the issues that has imposed its presence on States and international organizations, as this phenomenon has received the attention of the international community Terrorism and its financing pose a threat to peace and stability . The aim of this study is to explain the nature of the financing of terrorism and the stages of financing and indicators of suspicion of the financing of terrorism. This study also referred to the definition of internal auditing and its objectives and internal banking procedures in combating the financing of terrorism in banks operating in Iraq , To achieve the objectives of the study, a questionnaire was designed to be distributed to the staff of the internal audit departments and the staff of the anti-money laundering and terrorist financing units in the sample banks, which were (4) banks ,The analytical descriptive method was also used in addition to the use of simple regression analysis to test the hypotheses of the study . The study showed a number of results, the most prominent of which are The variety and variety of sources used to finance terrorism, whether they are legitimate sources or illegal sources. Examples of legitimate sources are that terrorist organizations benefit from philanthropy and other activities to find a legitimate source for financing their . In light of these results, the researcher has reached a number of recommendations, including: The banking departments of the research sample should intensify the supervision of the accounts and operations of their charities in relation to the sources of funds collected by the beneficiaries.

The research aims to study the basic concepts of risk assessment policy with its various indicators. The researchers found that there is an imbalance and weakness in the risk assessment policy of the research sample company. The company studied the risk assessment policy with its different indicators (sex, health status, age of the insured, insurance amount, occupation). Each of these indicators constitutes an important factor in the productivity of the life insurance portfolio. Indicators of risk assessment policy and the productivity of the life insurance portfolio. The most important conclusions were in the policy of risk assessment in the insurance companies of the most important technical operations as it significantly affects the margin of profit or loss of insurance activity as a whole.

The purpose of this research is to the definition the concept of capital gains tax, also to define capital gains, to identify their sources and characteristics, as well as to explain the role of this tax in tax evasion. Capital gains tax is one of the most complex and controversial taxes because of its various effects on economic life and tax system to any country. The research problem focused on the role of capital gains tax in reducing tax evasion. On this basis, the hypothesis of research was formulated, which suggests that capital gains tax can contribute to reducing tax evasion, thus contributing to the improvement of the tax system. The study examined the role of this tax in tax evasion. Two study cases were taken for two different companies and for two different sectors (service and oil). The capital gains tax was found to play a major role in reducing tax evasion and achieving the principle of tax justice in imposing this tax. The search resulted in a number of conclusions, the most important of which is that the capital gains tax contributes to reducing the tax evasion attempt in companies operating in the private sector in Iraq, as well as reaching several recommendations, the most important of which is the need to conduct studies and research on capital gains tax in Iraq and the effects of imposing them Because of its importance as a kind of tax revenues that contribute to the financing of the state budget

This study aims to apply Activity- Based Costing (ABC) in Syrian public universities to measure the cost of educational services and to indicate its effect in reducing the cost of the educational services in the modern environmental variables and their impact on costs accounting systems in these universities.
The study concluded that the application of the cost-based system (ABC) in Syrian public universities leads to the measurement of the cost of its outputs in a precise and right way, it also reduces the cost of the educational service in some colleges.
The study recommended applying the ABC system in Syrian public universities to measure the cost of its outputs and its contribution, achieving the cost reduction objectives without contacting with the characteristics of the educational service.

In this study, we will introduce a Bayesian approach for The usual operation of the cumulative sum(Cusum) chart. The Cusum control chart used for monitoring a process mean when the observations (product) follows Binomial Distribution in continuous manufacturing. By assuming that the prior information available about the parameter p (the proportion of defective items in the production) are a beta distribution, with different values for the parameters (a ,b) and the uniform distribution over the [0,1] interval. we derived the posterior distribution of p and the average run length (ARL) and standard deviation run length (SDRL) will be determined by using a Bayesian method.
The results were obtained by using Programs written using matlab-R2018a program. The results shown that Cusum control charts, when the prior information on p is a beta distribution (a, b) were more sensitive at certain values for the parameters a, b according to the smallest values of ARL and SDRL.
In general, we can see that Cusum control charts, when the prior information on p are a beta distribution (a, b) and the uniform distribution over the [0,1] interval were more sensitive, when we adopt new starting value and by increasing the number of states for markov chain and reducing the decision interval.