Journal of Baghdad College of Economic sciences University

The regression analysis is a statistical tool through which we build statistical models in order to estimate the relationship between the dependant variable and the explanatory variables. Which produce a statistical equation that shows the relationship between these variables This relationship can be used for estimation and prediction.
In most studies, the subject of non-parametric has a clear interest in a more advanced process of statistical analysis aimed at obtaining high-quality competencies. The simulation method was used to compare the non-parametric model with different size samples and variances using some comparison criterion
The aim of this study is to estimate the function of the regression of the non-parametric using the estimatores of (Nadaraya-Watson) & Regression local polynomial) in the case of( Epanechnikov), (Gaussion) )
The simulation results was found that the Epaneknikov function is the best when using the estimated Nadaraya-Watson

That the proportion of the contribution of tax revenues in the federal budget is very small compared to the contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and become a budget for the rise and fall of oil prices , This is a problem that needs to be studied to determine whether the change in tax policy, according to the decision of the Iraqi government to increase indirect taxes instead of direct taxes, such as increased taxes on the import of cigarettes, alcohol, sales and others approved by the budget of 2018 through the study of tax indicators for the period 2011-- 2017 to indicate whether the economy is liable to increase the tax rates or to add new taxes, in addition to the use of scientific and statistical methods in the analysis of the relationship to indicate whether the impact of tax revenues on public expenditure through some general statistics(Mean arithmetic and standard deviation), Pearson simple line correlation coefficient, linear regression analysis, (ANOVA) analysis. The study concluded that new taxes could be imposed for unutilized tax capacity, taking into consideration some of the constraints that need to be addressed in order for the tax to achieve its goal of increasing revenues

Active risk management function is central to the successful implementation of the strategic direction of the Organization, The research reveals how to improve knowledge-based approaches to risk management to be more responsive to changes in the internal and external environment of the organization and thus increase its effectiveness.
It has been studying risk management and knowledge management so far almost independently, Risk management development requires a holistic view of the Organization's risk management and regulatory barriers between silos and sharing of knowledge and its application in various areas of risk management, knowledge management, had not received sufficient attention in the employ of risk management
In order to explain the relationships and links between knowledge risk management and strategic direction and reflection on the effectiveness of the organization, drafting questions reflect those links in the theoretical concepts level exclusively, hands-on application level. And that question is the interpretation of knowledge risk management at a certain level variation of the strategic directions of governmental research sample banks and then performance levels.
The search proceeds towards achieving a set of goals relate in essence to reveal the true nature of the relationship between knowledge and strategic direction risk management and its impact on the effectiveness of the Organization through identifying the nature of this relationship as a goal.
The main conclusions were considered banks had sought to prevent the declining ability to employ new knowledge, maintain the core competencies in the competitive market, and ensure no human transmission of money turnover, to other competing institutions, guarantee providing the best banking services to customers dealing with those banks.

The research aims at studying governance and the impact of its dimensions on the quality of higher education through the development of new strategies that are suited to modern and constantly evolving organizations. Bearing in mind the extent of this change, it is based on its ability to create communication, achieve justice, transparency and organizational flexibility To achieve the dimensions of governance in a workable and consistent manner with the laws and regulations of government institutions; a range of governance mechanisms have been used, and a range of higher education quality mechanisms that are suited to the dimensions of governance have been used as having a profound impact on communities as well The adoption of global standards places a higher degree of scientific sobriety and a level of competition for these academic institutions, the study of correlation and influence between them and the use of governance (accountability). Participation, transparency, justice and quality of higher
education mechanisms (senior management Commitment) Realizing the vision and objectives of the Organization, training, continuous improvement) the data were analyzed using SPSS statistical program and other statistical analysis tools and the Spearman test for test the validity of correlation hypotheses and impact to analyze and test hypotheses that have been adopted in the search and that have proven relationships Correlation and effect between the two search variables were so statistically acceptable, demonstrating the importance of governance and its impact on the dimensions of the quality of higher education and the researchers have reached several conclusions, the most important of which is the interest in the use and application of the quality of higher education in the given organization. The most important recommendations Continuous comparisons should be made to address situations and crises in a timely manner, as well as to make the quality orientation one of the strategic objectives that the organization is seeking to reach .

The success of organizations today is achieved through their ability to provide the best and highest quality products and the latest ones, in order to gain a competitive advantage to achieve survival and continuity in the market, Perhaps the system of strategic vigilance of information systems that help organizations to achieve this goal by providing the needs of organizations from the stage of research to the stage of information exploitation.
In our current research we have adopted the strategic vigilance of all kinds (environmental vigilance, competitiveness, trade and technology) has been adopted as an explanatory variable and continuous improvement as a responsive variable. The research problem is: (Does theorganization in question rely on a system of strategic alertness to help it achieve continuous improvement?).
The aim of the research is to identify the effect of strategic vigilance on the continuous improvement of the organizations.
The questionnaire was used as a main tool for collecting data and information. 63 questionnaires were distributed to the research sample, As well as personal interviews (directors, department heads, heads of people, and a group of engineers and technical managers), The research sought to test a number of key and secondary hypotheses related to correlation and impact relationships through a set of statistical means using SPSS.
The research was followed by descriptive analytical research methodology in the Public Company for Food Products of the Ministry of Industry and Minerals in Baghdad.
The research came to a set of conclusions, the most prominent of which was the interdependence of the types of strategic alertness in terms of high significance with continuous improvement, This confirms the acceptance of the first premise, which is a strong incentive for the company to implement the strategic vigilance system to improve the performance of its operations, activities and products as well as to enhance their competitiveness.

The research focused on the relationship between marketing innovations and the quality of health service in its dimensions (Reliability, tangibility, Response, Security, Sympathy). Perhaps one of its most important goals, detect the status of the thread and the effect of marketing innovations in the health service submitted to the clients. The problem of research is to study how interesting and directed the hospital management to concentrate on marketing innovations in order to provide higher quality services. According to the problem stated , the basic and sub-search hypothesis formulated. A questionnaire is used as a tool for data collection and was subject to the consistency test. A sample of 30 hospital patients selected and data were statistically analyzed by means of the SPSS packages. The research revealed number of conclusions, perhaps the most important that there is significant impact and correlation for marketing innovations on the whole number of health service dimensions. The most important recommendation was the necessity for the hospital management to adapt the marketing innovation philosophy in order to present higher quality services which can strengthens the hospital's position with clients.

The aim of the research is to clarify the reasons for the resort of developing countries, including Algeria and Jordan, to external financing in accordance with the difficult conditions imposed by the creditor countries, which caused them in the problem of the external indebtedness
It was noted that Jordan's external debt is much higher than that of Algeria due to the structural structure of religion.
Is due private sources, while most of Jordan's external debt comes back to official sources, efforts must be made to reduce the considerable financial disparity between the oil and non-oil countries by establishing joint ventures that contribute to economic development as well as the development of financial resources for non-oil countries.

The research dealt with the subject of information technology and its ability to achieve the overall quality management systems and requirements in the General Organization for Food Industries in Abu Ghraib (Baghdad). The research aimed to determine the level of application of information technology in the organization in question as well as the measurement of total quality management to determine the nature of relationship and impact between information technology in order to achieve the objectives of the research, two main hypotheses were adopted. Several sub-hypotheses related to the relationship between Information Technology and Total Quality Management in terms of their dimensions Continuous focus, customer focus, senior management commitment). The research is based on the analytical descriptive approach in the presentation and discussion of the data. The method is used to combine the description of the situation with its analysis and the extraction of its results, using a set of statistical methods, to analyzed practical data . This included analyzing the opinions of the surveyed individuals in the organization (60) , as well as the analysis of statistical relations between the variables of research, has been reached a set of conclusions, the most important to achieve a significant impact of information technology in the management of total quality

Supervisory supervision topic is one of the significant topics, and the most important functions of central banks. Regarding the large expansion and Economic prosperity and also there is a multiple forms of investment, including two types of the investment banking (Direct and indirect foreign investment) along with the variety of tools and methods. Achieving research purposes, previous studies were discussed. Research is discuss supervisory supervision with all aspects, In addition to reviewing the research on the theoretical side, there is also an overview of the Central Bank of Iraq, the concept of supervisory control and types, in addition to reviewing the steps to establish branches of foreign banks and the laws and instructions for that.
In the light of the above, a number of conclusions were reached, the most important of which are:
1 - Establishment of branches foreign banks is a positive concept indicating a prosperous economy, as well as helping to develop the economy of the two hosts and home country.
2 - The Iraqi central bank supervision is sufficient and adequate to supervise branches of foreign banks, although those individual differences exist regarding control of branches by central State Bank in the mother country.
:The research came out with recommendations
- Compelling branches of foreign banks to vary their services and not limit them to specific types

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 deficit of the state budget is the economic and central problem of countries, especially Iraq because of its direct impact on the performance of economic activities and negative effects on the economy, which led to reliance on treasury bills to finance the budget deficit to avoid the negative effects that result from the use of other sources of funding and being one of the most important The state's internal debt instruments are resorted to by the government so that it can borrow from different sectors of the economy , The purpose of the research is to shed light on the concept of budget and budget deficit, define and outline the framework or the merits of the problem, identify the remittances, highlight the legal framework and mechanism used in issuing them, and indicate the role of those involved in the issuance, sale and purchase of treasury remittances (Central Bank, Commercial Banks) .That the problem of research is about Iraq's problems in the budget deficit resulting from the steady increase in public expenditure and the decline in public revenues seasonally .The research suggests that treasury transfers can contribute to reducing the temporary budget deficit as short-term financing sources, affect liquidity without resorting to cash issuance, and have a clear effect on the withdrawal of savings and liquidity in commercial banks.
A number of results were found in the research:
1. Treasuries are short term (less than one year) and are risk-free, which is guaranteed by the State and sold at a discount of nominal value. This is therefore an important source of short-term investment for the banking sector in general.
2. The tools of fiscal policy affect the reduction of the deficit of the federal budget, the more the government's demand to sell Treasury remittances as it contributed to reduce the proportion of fiscal deficit in the general budget and through this tool can control the levels of liquidity.
In the light of these results came the recommendations, which were the most important:
1. The interest in activating and activating the banking sector in general and expanding it in order to serve and build a banking infrastructure. Increasing the investment of liquidity of commercial banks and the banking sector in general increases the deficit of the fiscal deficit in the state budget.
2. Encouraging non-bank financial institutions to invest in treasury remittances (especially the General Pension Authority and insurance companies)

In light of the rapid changes and the difficulties of the competition unit facing the Iraqi banks, banks have had to focus on an important aspect of the administrative work, which is the internal control and the role it plays in improving the quality of banking service, which emerged as a competitive weapon to distinguish the services provided by banks to each other in an effort to increase the market share of the concerned bank, its growth, continuity, and increased profits.
The research begins with a problem that focuses on a number of questions: Is there an impact between control environment and quality of banking service? What is the impact between control environment and quality of banking service?
The aim of the research is to determine the impact of internal control on the quality of banking services in Iraqi banks, to indicate the procedures that can be followed in order to increase the quality of banking service, and to indicate thecompetitive advantages that can be achieved when applying internal control and achieving quality of banking service.
The research examined the impact of variable explanatory control environment
on the quality of variable responsive banking service and its five sub-dimensions (tangibles, responsiveness, courtesy, security, and reliability).
In order to achieve the objectives of the research, the researcher prepared two questionnaires, which were distributed to a random sample of 120 customers and 120 employees in a sample of Iraqi private banks. In order to obtain the results, a number of statistical methods were used, , Using the Statistical Package for the Social Sciences (SPSS) . The research reached a number of conclusions, and The research also came out with a number of recommendations

The research aims to review the structure of the Iraqi banking system and the development of banking laws and legislation in a manner consistent with the prevailing legislation in the world and find a new philosophy in banking under the liberalization policies to the success of the process of economic development and raise economic growth rates. The research reached a set of conclusions came from The most important of which is the weakness of the economic activity of the banking system in a manner that is inconsistent with the requirements of the development of the Iraqi economy, the requirements of the market economy and the developments in banking services globally, as well as the weakness of technological means used by And the accumulation of bad or doubtful debts, making it dependent on large real estate guarantees for loans and provision of short-term credit for consumer and commercial purposes due to the dominance of current deposits on total deposits. The main recommendation of the study is to develop strategies for banking reform that are diverse, inclusive and effective And reclassification and division of banks according to the standards of efficiency of performance and activity and banking violations in accordance with international standards adopted.

The contracting sector plays a vital role in the economic activity through its contribution to the implementation of construction and construction projects which represent the infrastructure of the society, In return it receives large revenues due to its normal operations, Due to the lack of revenue recognition requirements in accordance with the unified accounting system, This study aimed to identify the five steps by which revenue is recognized in accordance with International financial Reporting Standards (IFRS 15) as well as the presentation and disclosure requirements, The researcher adopted a case study methodology for a contract with Customers in the Al Mutasim General Contracting Company to implement the requirements of revenue recognition, The study reached a number of conclusions, the most important of which is the recognition by the sector of the revenue according to the method of the contract and its non-compliance with the accrual basis, It was noted that the revenues and costs of contracts are proven in the total amount in the statement of financial position, although there are costs In addition,

Abstract:
The technique of (SS) is one of the most modern management techniques that have been very successful when applied for the first time in Motorola. The technology is mainly aimed at reducing errors and defects in operations to reach 3.7 errors per million chances and with the perfection in operations up to 9.9997% , Therefore, the adoption of the application of technique leads to the achievement of high levels of quality of the provided goods and services as well as identify the sources of error in the administrative processes of the project and measured and then analyze the causes of these errors and propose treatments and work to be repeated later, As well as to provide the management with relevant information, The current study examines the availability of the basic requirements for applying the technology properly at Gulf Commercial Bank through the distribution of the questionnaire to a number of branches and departments of the bank managers and analyzing their answers statistically for the purpose of determining the availability of these requirements and the degree of their compliance by the bank and its management as well as identifying aspects that do not meet the requirements The application will notify the senior management accordingly . The results revealed that there is a possibility for Gulf Commercial Bank to adopt the application the technique of (SS).

The importance of the current study lies in the importance of the Tax policy that being considered one of the most important tools working on fulfilling the social, financial and economic goals and improving the investment environment in the country to become having the ability to activate the national economy. The current study has referred that (Has the tax planning practiced by the Iraqi contribution companies led to increase the far-term tax outcome through getting benefit of the monetary funds and expansion in the economic activities or establishing new economic structures and consequently led to increase the tax? The hypothesis of the current study has indicated that the tax planning practiced by the Iraqi contribution contribute into encouraging the investment and new projects . The research aims to explain the concept of the tax planning and its strategic importance , and to what extent it depicts policies of expansion in investment. The research has concluded set of conclusions , most importantly, the Iraqi companies have agreed that the tax availability that could be obtained through the tax planning has been considered a factor for attracting the investment through paying attention to the nature of the monetary
availabilities.As a result, the investment is considered as a main factor in defying the state's economic center in the short-term an the main reason of the economic growth lies in creating jobs opportunities and production increase , technology development and exports expansion . along with the currencies ' entry . Thus , all these factors reflect positively on the companies ' contribution into the economy growth and tax planning increase. Most important recommendations lie in the contribution of Iraqi companies to pay attention on the tax planning for reducing the tax regulations based on laws and achieving

When large and large-scale linear programming models were built, it consisted of redundant constraints because of one of the common of neglect that occurs to avoid the risk of deleting some of the relevant constraints during modeling the problem due to poor data source. Redundant constraints are common in the formulation of large mathematical models. In this paper, a new approach was established to determine the redundant constraint in the linear programming model after reviewing some general and fundamental concepts at the same time about the mathematical model as well as In addition, a general perspective on constraint programming was presented. The proposed method of determining the redundant constraint was based on the Cosine Simplex algorithm. The proposed method is based mainly on the integration of constraints between them after finding the strength of the relationship between each constraint in the model. Finally, the paper provided some comprehensive illustrations examples that support the proposed method

The growth of data and the increase in the size of databases have led to difficulties for administrators in maintaining the confidentiality of data and protecting them from outside attackers. Encryption is necessary in protecting data in databases, but it has caused another problem in processing the required encrypted data and retrieving them from databases. In traditional encryption methods, the entire or a part of the database is retrieved and decrypted to detect user-requested data. This process is time consuming and does not prevent exposure by the administrator or external attacker s. This work recommends a technique to address the drawbacks of traditional methods for encrypted database systems. The technique processes structural query language (SQL) queries over encrypted data in a remote database without decrypting all of the data, and data decryption is performed only at the proxy site. This technique is a new means of querying using the table scan mechanism by uses two steps, Distribution the encrypted tables and Generate indexes fields. This method is used when the number of the matching records is a large into the total number of records or when the table is small