Journal of Baghdad College of Economic sciences University

The research aims to prove the presence of hotel organizations in the current era, which characterized by rapid change and various means to obtain strategic leaders capable of reaching advanced levels by human cadres have knowledge and skills or in many other areas that can analyze and face the internal environment (strengths and weaknesses) and the external environment (opportunities and threats), where top hotels' management for (Al-Mansur (formerly Melia), Royal Tulip (formerly Rasheed), Crystal Grand Ishtar and Palestine International) prepares strategic , plans, strategic policies and programs for organizational effectiveness. In the final result, the research reached a number of basic conclusions, the most important of which were: The importance of developing strategic leadership by activating the staff in the hotel industry (ie, human capital) by investing more than their development in terms of creative abilities, experience and skills in hotel work for its effectiveness role in taking measures to motivate and encourage them financially and morally.
And to a number of recommendations, the most important of which were: It has been shown that to achieve organizational effectiveness, many indicators of measurement are based on the personal values of the strategic leaders and according to the nature, work and operations within the hotels organization , as well, It also has many and different entrances in its directions resulted from different objectives of the parties involved in the organization , and works to balance the internal , external environment to increase efficiency ,continuity and has a high flexibility with the variables surrounding environment and to achieve competitive advantage.

The aim of the research is to implement the (ISO10006: 2003) standard and to diagnose the gap in the Saad General Contracting Company of the Ministry of Construction and Housing / civil works project of the hydrogen production unit of the refinery in Baghdad as a case study. The researcher used the checklists prepared according to the requirements of the standard (ISO10006: 2003). In order to obtain a higher level of accuracy, the Likert standard was adopted for (242) questions covering the standard clauses in order to determine the extent to which the actual application of the project management system And comparing the requirements of the standard (ISO10006: 2003), After the analysis of the information using the appropriate statistical models and tools, the most important results were the civil works project of the hydrogen production unit compared to the standard requirements of all the specifications of all the paragraphs have achieved the rate of application (5.4) It is close to fully implemented and fully documented and the percentage has reached (90%) indicating a(10%) gap in achieving the project quality standard requirements.
The research led to a number of conclusions the most important of which was the need for the project management to provide the requirements of product realization, especially in risk management and the provision of tools, equipment and techniques used, reaching a gap (24%).
Keywords: - ISO (10006: 2003), Quality Management System Requirements, Administrative Liability Requirements, Resource Management Requirements, Product Achievement Requirements, Measurement, Analysis and Optimization Requirements, Project, Project Management, Checklist.

The aim of this research to the design of training programs in accordance with the requirements of environmental citizenship, held in the professional training institute of the Department of Planning and Follow-up in the office of the secretariat of Baghdad and the staff of the municipal departments and staff of the Department of Municipal awareness of the people of the public taste.
The research problem was the weakness of the attention of the secretariat of Baghdad training programs that improve the citizen's relationship with the environment have interacted variables bilateral research included (the design of training programs and the requirements of environmental citizenship) in the composition of the intellectual framework for this research and included a sample search (99) Staff members of the secretariat of Baghdad municipal services with, the kadhimiya municipality, directorate general of relations and public information, the Department of solid waste and the environment), and rely on the resolution as a key tool in the collection of data and information according to Lekert gauge the was analyzed using the statistical program (Spss).
The search reached many conclusions, perhaps the most prominent of the weakness of the attention of the secretariat of Baghdad and environmental training programs toward the citizenship of GM (environmental awareness, the application of environmental laws and legislation, increase community contributions directed toward the environment) as the most important recommendations include increased attention to training programs that focus toward this subject.

The aim of this study is to determine the value of the establishment under the theory of signal, and the role played by funding aspects used by the establishment the study sample, And how we evaluate the market for the type of signal used by the contribution of this theory in reducing information asymmetry and provide important information to help investors to make more accurate decisions. The use of financial willingness is an important means of indicating the value of an enterprise According to researchers (Ross, Pyle & Leland), the good establishment adopts a higher borrowing ratio than the weak establishment, and used Two theories of financial structure, traditional theory and Pyle & Leland, were used to assess the proportion of shares held by Before the internal administration as a reference to the value of the establishment to the external investors.
The study sample consisted of (8) of the participating establishment listed in the Iraqi Stock Exchange and consists of two sectors (Industrial, Banker) that meet the criteria set for the selection period (2011-2015).
And the study reached a number of conclusions, perhaps the most important:
The theory of signal takes the preferences of managers in determining the structure of their capital: , As a result of the variable activity of the sample establishments (industrial, banking). The value of large capitalized banks is the best according to the traditional theory and the signal, so investors look at it with great confidence that the announcement of capital increase as a good signal and not bad and did not reduce the quality The results of the analysis indicate that the value portfolio of the property-financed enterprises within the model of the reference model is better than that of the portfolio formed according to the model of LELAND & PYLE. Dl is required which shows the role of financial intermediation in assessing the market value of shares, under the reference model yield (is a constant evaluation of model which is the market value of the facility as a function on the part of the property rights held by the owner of the project), which leads to determine the market value of the facility.

The researcher seeks through this study to identify the impact of the strategic orientation in the selection of descriptive approach to the strategic decision. The study was applied to a sample of(124)departments from the Ministry Planning ( General Manager,Assistant manager, Departement manager, and division manager ) . The researcher reached a number of conclusions , the most important of which are :-The data of the field results , according to the respondents answers , indicated that the strategic goals achieved the first ranking in terms of importance to the strategic orientation in the ministry of planning , which shows that it is the main element that the ministry focuses its attention on , and its keenness on a achieving and delivering the best performance in line with the values of nonest organizations .The researcher made a set of recommendations based on the results that were monitored most importantly :- Despite the average interest shown by the ministry 0f planning to the extent of the strategic goals , It is necessary to visit this interest to the maximum level ,this is because this dimension represents a guide to work of the department to the extent that these goals are realistic and justifiably justified by the environment variables , the ministry is also in the chance of success in designing and implementing effective and efficient strategy.

The research aims to identify the contribution of human resource development in improving productivity by measuring the performance of operations in the gas filling company. The research was based on the data and results of the planning and follow-up department in the research company. The research reached several results. In order to raise the level of skills and provide a workforce capable of improving the productivity of the company especially in 2013 and the company was able to strive hard to maintain the quality and flexibility and speed of delivery of gas cylinder for the three years. The most important recommendations are: - The need to rely on the performance of operations (cost, quality, delivery, flexibility) as a competitive weapon contributes to encourage the company to improve its production, and the need to instill the idea that the development of human resource contributes to the development and development.

The aim of the research is to evaluate the quality of the academic performance of faculty members in the Applied Arts College. The sample consisted of (226) students who were selected using random stratified sampling method. In order to achieve the research objectives, the researcher prepared a questionnaire containing (58) items divided into four axes: (academic and professional qualities, personal qualities, examination questions, Connection & Communication with students). The research reached many conclusions in light of the results of the research, the most important are the level of quality in the academic performance of faculty members is verified in the Applied Arts College in general and there are no statistically significant differences in the students' evaluation due to the variable of the scientific department and the human type. The study concluded with a number of recommendations, including the formation of specialized committees to review the findings of the research, in order to develop an integrated plan to improve and develop academic performance according to the four research axes and to start with the criteria that have been rated (weak), Then the criteria that have been rated (medium) to address their problems and short comings.

The research aims to identifying the extent to which the training programs in the company investigated and the extent of the benefit of the employees of the organization of these programs, as well as the type of relationships that link the training with the organizational commitment and the extent of the impact of these relations on the practical reality in the company. the problem was represented by Find a set of questions about the nature of the relationship and influence between the independent variable (training) and dependent variable (organizational Commitment),the research was conducted on the deliberate sample included (50 employees) at the National Center for Engineering Consultancy , and the questionnaire was the main tool in collecting data and information, In order to collect data many statistical methods were used most notably (mean, standard deviation, Pearson correlation coefficient, simple regression), the main conclusions reached by the research were the lack of material and moral incentives granted to the employees of the company by the senior management. And Research is the need to identify the importance of training employees and a cycle in building commitment to employees, as well as the need to involve decision-makers, especially decisions related to them.

Taxes are considered the principal source of government revenue and have multiple objectives. The financial objective is the most important one because it is provided the necessary funds to cover public expenditures. Therefore, tax evasion is regarded as one of a negative phenomenon that should be addressed by governments because these effects may immediate or it can take a long time to be noticeable.
In general, the levels of tax evasion may be related to the (i) individuals' culture and general awareness within a given society, and (ii) may directly relate to the personality patterns of taxpayers' or (iii) indirectly by exploiting the gaps in the tax laws or ineffective administrative procedures. Therefore, addressing one of these reasons leads to limit of tax evasion.. However, this study was carried out to exploring the personality pattern effect on the tax evasion to achieve the target of the study.
A questionnaire survey was distributed randomly for taxpayers, 20 out of 39 questions to determine the personality pattern (A or B), and 19 out of 39 questions to determine which pattern has the ability to evade tax. The results have shown that there is a significant difference between the pattern A and B as shown in the questions.........
However, the study recommends to increasing taxpayers' awareness through social media and by the penal system to give taxpayers incentives to avoid tax evasion.

Economic reform programs are an important tool for making some positive changes to macroeconomic indicators of the economies of countries seeking market transition and privatization programs. The research sought to identify the economic and social impacts that will be produce in Iraq, which began implementing economic reform programs after 2003 after agreement with the IMF Monetary and World Bank. The research concluded that the economic reform programs implemented in Iraq under the supervision of the IMF and the World Bank have had positive effects on some macroeconomic indicators and have produced negative economic and social effects. Accordingly, some recommendations have been make for the success and activation of economic reform programs and alleviating the negative effects resulting from that.

The research aimed to show the effect of the monetary policy used by the Iraqi Central Bank on the work of Islamic Banks which have privacy from the other banks concerning not dealing with interest taking and giving and that contradicts with some monetary policy tools like price of discount and the price of returning the discount, and to specify the purpose of the research , a sample has been chosen consisted of five Islamic Banks in the Iraqi bank sector, it has been depended on questionnaire form prepared for this purpose and distributed on (129) people of authorized directors of Islamic Banks ,branches directors , the departments directors and employees related to the research subject for the purpose of measuring the effect between the independent variable presented by quantitative tools of the monetary policy and the dependent variable presented by liquidity.
The research reached some conclusions, the most important one is that the Iraqi Central Bank applies the same instructions that applied on the traditional banks like the ratio of legal alternate and ratio of liquidity and it didn’t present alternatives for the Islamic Banks instead of the price of returning the discount and open market.
The research presented several recommendations including activating the Islamic checks law and the necessity of existence Islamic Cash Market and working for training qualified persons to managing Islamic Banks through encouraging the studies and researches in this area.

this study investigales the impact of banking service distribution channels and their dimensions such as (the Bank's good reputation , the bank’s location, treatment of the bank staff with customers and the modern approaches of service) on the customer’s behavior under a number of variables represented in the factors of psychological behavior. To achieve the goal of this study, a schematic diagram has been suggested to illustrate the logical relationships between the study’s variables and hypotheses have been formulated to examine these relationships and to make of their correctness .
For the purpose of applying this study on the ground, Al- Rafidain bank, Sumer commercial bank and National Islamic bank have been selected through their branches operating in Baghdad, and a questionnaire has been used as a key tool for collecting date relating to the field aspect, As well as a number of Interviews and field observation have been canduted. the volume of the sample examined has amounted to (150) customers who dealt with these banks. through using statistical analysis program( SPSS), The study have reached many results. the most important of which is that there is an impact of the banking service distribution channels dimensions according to psychological indicators used by customers when assessing such selected channels, thus, the Bank management has to observe these necessary dimensions and take them into consideration when selecting the distribution channels. the main recommendations emerging from this research is that the Bank management should strongly believe in the significant and effective role of banking service distribution channels and their distinctive dimensions in attracting and retaining customers

The aim of the study is to study the impact of the indicative price on the opening prices of the ordinary stock and highlight the importance of the indicative price that companies should work in the Iraqi financial market to pay attention to it because the indicative price, the previous closing price in companies leads to higher opening prices on the shares of companies in the market And can be provided to the investor in the financial market as an effective indicator, and therefore interest in the indicative price leads to raising the opening prices of shares, which is closely linked to the goal of maximizing the wealth of shareholders and the value of the company as a whole, and the search results in financial and statistical results and clearly The use of the introductory price is the opening price of the ordinary shares of the companies listed in the Iraqi market for securities. The sample of the study was five private banks for the period 2016 - 2012, and was based on a set of statistical measures using the output spss software, for analyzing the hypothesis of research, The search for a number of conclusions, including the existence of a relationship of medium correlation of significant significance between the indicative price and the opening prices of ordinary shares in the Iraqi market for securities, which gives importance to control the indicative price increase in the opening prices of ordinary shares companies in The Iraqi financial market. A number of recommendations, including proper planning to support the appropriate indicative price through the study and evaluation of the financial structure in order to determine the appropriate indicative price that can be used to achieve the positive impact on the opening prices of ordinary shares, with the need not to rely increasingly on the indicative price only Before drifting it well and making sure it.

Credit in general and developmental credit in particular are essential in modern economic life, through the support and development of all economic sectors, through preventing money from being left idle or frozen, credit has a large and prominent role in the midst of life events, given the tremendous technological and economic developments that have given it such importance, through the ability to provide the necessary funds, and motivate them to carry out developmental activities. The research is mainly intended to extrapolate the adopted credit strategy by the concerned parties in the distribution of development credit. As a result of the changes that took place in Iraq after 2003, the country's economic strategy has changed accordingly, therefore, the problem of research lies in the existence of indications of distribution of developmental credit directed to economic development in Iraq is not done within a particular strategy, as well as the lack of clear vision of the Iraqi Ministry of Planning and Development Cooperation and its role in drawing up development plans, which includes financial allocations to the economic sectors in cooperation with the relevant authorities, in order to prove this, the research proceeded from the hypothesis of (lack of a clear strategy representing the overall framework to develop detailed plans for the distribution of developmental credit on the economic sectors stems from the economic strategy of Iraq during the period of research). The research has reached a number of conclusions, the most important of which were, a strategy to be followed by the concerned parties in the distribution of specialized developmental credit vary from time to time, but it is not clear and was not disclosed by the official authorities, the development strategy in Iraq has been unclear, particularly before 2003.

The banking sector is one of the main pillars of any economy. In order to enhance their economies, countries are trying to improve the efficiency of their banking sector by focusing on a set of supervisory steps based on recommendations and standards developed by international organizations, In particular the criteria established by the Basel Committee (3). In this paper, the reforms and amendments mentioned in the Basel (3) Convention were highlighted and the application of these criteria and indicators to the Iraqi government and private banks in general, as well as their application to the Iraqi National Bank in particular. It is important that the sound supervision and adherence of banks to international standards would work to develop this sector and enable it to face financial shocks and ensure the ability of banks to meet their financial obligations, thus increasing the relative importance of the banking sector and taking the leading role in leading the economic development process

The system of Resource Consumption Accounting (RCA) is currently a common concept as it provides a solution to many of German cost Management and the cost system based on Activity . This (RCA) has a main role in the cost rationalization process and allocation and management of resources in line with modern environmental and economic developments to achieve greater accuracy in allocating costs , better management of idle capacity and provide financial and non-financial data to support management decisions. The research aimed to reduce costs by rationalizing the utilization of available resources by identifying non-idle resources to increase the profitability of products in resource consumption accounting system and its preference for the activity based cost system . The importance of research stems from the study of the application of modern management accounting tools, the activity based cost system and the resource consumption accounting system and the use of cost allocation to implementing a better allocation of these costs. The researchers concluded the resource consumption accounting system works to reduce costs by reducing the cost of idle capacity from the unit cost and the possibility of exploitation of this capacity by isolating it for the purpose of exploitation in production and recommended that the application of the RCA system in Diyala company can analyze their activities to determine the added value of each Activity thus reducing the costs of activities that do not add value.

The main goal that this thesis aims to identify is the importance of the monitoring role of the Board of Directors and the reflection of this on the banking performance and the dependence on the internal/external governance mechanism which include the availability of an effective frame work for both governance and board of director’s responsibilities.
This idea has been catch through that it has been notice in the last decade at least that the lack of the internal monitoring efficiency and the drop of the transparency level that mainly cause in a financial crisis , Collapses in many banks and that assure the need of the banking system to be able to use effective tools/mechanisms to level up the Banking performance level and to adapt and face the changes that took place in the environment that effect this performance .
According to what have mentioned above we can say that considering the governance as a rule is the only guarantee that can keep the bank system on the right track through that its (governance rules) are a group of legal/administrative procedures that enable the board of directors to bush the bank employee to play their monitoring/supervisory role on the executive directors and that lead to a positive banking performance ,from this point exactly the problem that this thesis want to solve came into mind through asking if there is an effect of the monitoring role of the board of directors on the banking performance ?
Designing and effective internal monitoring systems by the board of directors has a great benefit in improving banking performance through that this board play more monitoring role in the banking systems, The board of directors should design a modern updated internal monitoring systems that can adapt to the changes in the banking environment in a way that flow with the rules and improve the banking performance

The research aims to assess the internal audit in the Iraqi insurance companies by examining the actual implementation of the procedures and the desired objectives in comparison with the International Standards for Internal Auditing (IIA). It also aims to highlight the technical activity and the basic processes that form it in the insurance companies in order to clarify the vision to the parties involved in the process. Insurance, and clarifying the role of the internal audit process on insurance companies, as an important means to ensure the effective functioning and implementation of technical operations, while respecting the legislation and rules governing the insurance sector, in order to protect the rights of policyholders and increase their confidence in the company. In order to achieve the objectives of the research, a questionnaire was designed of three main axes that included many questions directed to a number of officials and workers of the Iraqi General Insurance Company regarding the impact of internal auditing on insurance activity in light of international standards (IIA), as well as relying on some financial statements. And business results issued by the research sample company. The study reached a number of conclusions, the most important of which are:The employees of the Internal Control Department do not have sufficient knowledge of the International Standards for Internal Auditing (IIA), in addition to the fact that none of them obtained the Certified Internal Auditor Certificate from the organization of the International Institute of Internal Auditing or other certificates in the same specialty from the organization of other professional organizations.The study also presented a set of recommendations, the most important of which are:
Urging the employees of the Internal Control Department to obtain the appropriate certificates and professional qualifications such as the Certified Internal Auditor Certificate.

The aim of this research is to demonstrate the effect of the use of resource consumption accounting on the measurement and processing of costs in the General Company of the Battery Industry and its ability to separate costs into fixed and proportional costs , also determine the cost behavior of these resources and their locations , and the use of costs which will be measured and treated in the resource consumption Quantitative by testing the boundary limits of the operating segments standard and the disclosure of the results of each segment separately, also about financial and cost al information ,The research samples considered been consisted of the taken at Babylon General Company for Battery Industry factories (1,2). The researcher conducted a field study on the company's data and added to the personal interviews within the company. The research has reached to many conclusions, the most important of which are that the work of Resource Consumption accounting with the criterion of operational sectors standard (8) helps to measurement cost and revenue data, and to provide data used in accordance with quantitative boundary tests and disclosure through the Operational Sectors Standard 8, and that resource Consumption accounting work with enterprise resource planning systems helps provide important information for all levels of management For the performance of the economic unit in a comprehensive manner, as their work together helps to effectively control and evaluate performance and planning and measurement, which helps to make appropriate decisions.
The research has reached to several recommendations, the most important of which is that the economic unit should use resource consumption accounting with the project resource planning systems in order to provide appropriate information about the operations of the economical unit in order to take the necessary decisions and use the outputs that been processed by resource consumption accounting in order to implement quantitative limits tests And disclosure of financial and non

In this study, the average and the standard deviation for run lengths approximated by markov chain approach of cumulative sum (Cusum) and The exponentially weighted moving average (EWMA) control charts, to detect positive shifts in the mean of the process for the binomial distribution with unknown mean. We depend on average Run Length (ARL), Standard Deviation Run Length (SDRL) as comparative between control charts, when the variable under control follows Binomial Distribution. Also, we used the Cusum and the EWMA control charts for monitoring a process mean when the observations (product is Binomial Distribution) in continuous manufacturing. We assumed several values for the parameters of the Binomial Cusum and the Binomial EWMA control charts, and several state numbers for markov chain. The results were obtained by using Programs written using matlab-R2018a program. The results shown that Binomial Cusum and Binomial EWMA control charts control charts for Binomial Distribution were more sensitive at certain values for the parameters of the Binomial Cusum and the Binomial EWMA control charts. at certain values for the state number of markov chain.
Key Words: control charts, cumulative sum (Cusum), the Exponentially Weighted Moving Average (EWMA), markov chains, the Binomial Distribution, Average Run Length (ARL), Standard Deviation Run Length (SDRL