Journal of Baghdad College of Economic sciences University

This card is one of different tools for credit card banking . It became an important tool for all peoples in the world. It provided by commercial Banks. Banks offer this facility to their customers in the form of credit cards used as means of payments for purchases of goods , payment of bills of hotels , hospitals , and buying gold and silver coins , as well as with draw cash from ATM machines.
Therefore, this study has proven that such cards can be used in the Arab and Islamic countries . it has been found that this method is consistent with the Islamic law and shari'a view and regulations referred to in this study

The subject of transparency of monetary policy pursued by the Central Bank, as a monetary authority, of the topics that have received and are of great importance, being a prerequisite for the success of the work, or activity, the monetary authority. In other words, success in achieving the objectives set, and the interaction of various economic elements in order to achieve that success, or contribute to it.
However, it has to make a serious attempt to measure this transparency, to see whether this central bank or another is transparent or not. Therefore, the research has a hypothesis, that is, the high level of transparency in the activity of the central bank guarantees success in achieving the objectives set, gaining the confidence of the various economic elements, or to ensure their positive responses and contribution to the achievement of those goals and not seeming to take converse action, or impeding them.
After the research presents the concept and benefits of transparency, especially in the case of developing countries, effects of transparency, consequences of these effects, types of transparency, and, then, tends to try to measure the transparency of monetary policy, in the practical part of this research, by using the method of the referendum or questionnaire for a sample of the selected central banks from different continents for comparison: the central banks in New Zealand, Sweden, the United States, Japan and Iraq for the period 2002 to 2008.
Therefore, the research seeks, as a goal for it, to highlight how the low levels of transparency are contributing in impeding the activities of the Central Bank, and to identify actions that can be taken to raise the degree of transparency.
It was concluded that there are different degrees between the central banks of the research sample, in terms of the level of transparency achieved, between developed countries, which are themselves varied in that level, and developing countries, which they have to take effective actions to raise the transparency of their monetary authority. The research recommended that it is necessary to publish the proceedings (minutes) of these actions and voting records of meetings of the Central Bank, put a clear strategy for monetary policy in the long run, improve communication and dissemination of information and so on.

The main objective of this research Focused on building and test a model explains the impact of the relationship between three impression management techniques and the three visionary leadership major roles, Proposed in the light of the review of the literature relating to the two search Variables, which confirmed the role of impressions held by individuals, toward the leader or the organization to achieve organizational goals, Based on this, we assumed that the application of visionary leadership for a number of impression management techniques will affect more or less on the success of the main roles undertaken by the Visionary Leader as it seeks to the successful implementation of his vision, and to reach this goal the research presents a theory of the literature on the concepts of ( management of the impression, and the Command's visionary ,To reach this goal, the research presented a theoretical presentation of the literature on two concepts (impression management, and visionary leadership), After organizing a systematic logical assumptions embodied by a specimen default, tested by a number of statistical methods adopted to analysis of data collected from sample responses of the Administrative leaders of the Ministry of Transportations numbered (28), on identification designed for research purposes. The results of research to confirm hypotheses built, which was most prominent is the correlation between the impression management and visionary leadership, as well as the positive impact of the application of the impression management tactics on this leadership roles and it is success .

This study concentrate on the importance and the R0le of Marketing information System in Strategic marketing Planning.
The problem is derived basically from the little studies and researches that deal study and analyses for this important variables.
The importance of relationship to these four variables in the business for the lack of studies or researches that include the effect between these combined effects this study came to test and diagnose the level of its importance and effect in the possibility of applying community Rafden bank.
In order to achieve study objective two main hypotheses and another secondary The sample includes (20) individuals –managers- in various levels . The information and data were collected by questionnaire include (33) questions the data are treated statistically by depend on several methods such as (arithmetic means, standard deviation, regression coefficient)
The study ends with several recommendations that are submitted to beneficiary sides represented in demand concern for each of marketing information system and strategic marketing planning to achieve highest level demanded by individual

Quality of service is defined in the ITU standard as "a set of quality requirements on one or more of the collective behavior." The quality of telecommunications service is the ability to provide different priority to different applications, users, or the flow of data, or to ensure a certain level of performance for the data flow. The concept of excellent performance refers to the highest degree of satisfaction for workers, and lower rates of absence, and cost less to work by reducing the wastage of time and effort, resources, and enhance competitiveness. And excellent performance is the only way for the survival and persistence of organizations in today's world record of the challenges of a diverse and competitive based on the continuous development in methods and ways of working and control of the wishes of the customer. According to what stated in the above has been selected Title "Quality of service and its role in the excellent performance/ an analytical study of the opinions of the employees of Asia-Cell/ Branch Mansour." Was chosen as the telecommunications company "Asia Cell" to represent the society for research, were identified from a sample consisted of employees (40) employees to represent the research sample. The research found a group of the most important findings was the existence of correlation between the impact of service quality and excellent performance. Based upon a set of recommendations presented to support the positive aspects and seek to correct the parameters that appear in the result of search.

The research aims to clarify the possibility of using mechanisms of target cost and diffraction-party technology to cost management of total quality control in order to reduce the cost of quality in the General Company for tire industry. In order to achieve the aim, the researcher used the descriptive analytical method to collect, summarize, analysis, classifiy and treatment the data with the requirements of the techniques under study and analysis. . the researcher reached that the administration of the company were not willing to adopt the techniques of modern cost management and the lack of seriousness in the trend towards improved techniques for performance, and the human resources need to be trained qualified internal and external direct costs for the management of quality. the Search call the company's management to providing the requirements of integration, according to an operational model takes into account the nature of the work and measurement and training requirements to work with the target cost and diffraction-party technology in accordance with criteria and indicators that measure the level of total quality control and correct its course, both in the development of new products and reduce their costs and make them more productive and high quality of resources and cost reduction to achieving its strategic objectives related to increasing their competitiveness.

From time to time, the archaic and reborn problem of accounting measurement returns to appear on a different casts and forms, accompanied with more and sharp criticisms to accounting profession, because of its malfunction to reach to monotheist and generally accepted measurement concept, this problem affected directly the reliability and representational faithfulness of information included in financial statements especially in times of crises, that resulted in enjoining and imposing accounting measurement problem itself during global financial crisis 2007-2008.
Researchers investigate dimensions of accounting measurement and its relationships with global financial crisis, so they discuss basics of accounting measurement as it is stated in the conceptual framework of financial reporting that issued by Financial Accounting Standards Board(IASB), and measurements attributes included in standards issued by IASB, focusing on fair value accounting and its advantages, justifications, criticisms , and the relationship between fair value accounting and the global financial crisis, also the researchers discussed the risks of accounting measurement whether it relates to multitude of measurement basics and attributes or transition and trading off between these basics and attributes, or finally inadequacy and insufficiency of disclosures included in the financial statements, with more heightening on cost and fair value basics.
Results show that fair value accounting may be considered as a man effort in its both side : theoretical and practical, so the failure of man practices that relate to value measurement reflects itself directly on the measured value as a man-made , because the fair manner is not an epithet to the value except by drawing it from the person who measures it, so applying cost approach instead of fair value approach comes as a direct result of insistence to reclassify financial assets and liabilities from a category to another one as a solution to escape from the crisis .
Recommendations aim to control the man practices related to measurement, also the necessity to decreasing the political pressure on accounting profession that lead to absence of accurate analyzing to the profession role during the global financial crisis, also others to control how to treat unrealized gains and losses resulted from applying fair value accounting.

Today's world is a set of economic and financial variables, which found its impact on all walks of life and different sectors, and in the case of complex in the world after the opening of the massive movement of capital and corporate giant intercontinental, the number of appearances were accompanied this variable is significant in the world, including the communications revolution and automat various activities and economic activities, which are in a unenviable introduction of such variables, otherwise it well be to a number of risks unknown results may effect its future and its place in the markets of realization and its banking and standing of the banking system in any country in the forefront of these organization affected by and affect the situation that has become the world today as banks nerve to walk and directed all the economic activities and through the companies can operate across the globe. In order for the bank, this role is important and dangerous then it matching the variables for the world by working strategy a permanent increase their efficiency and improve service quality and reduce costs, the adoption of methods and means of modern scientific reaching this goal, the most important of these methods work on automat al activities and banking activities to a positive and beneficial to the work of the banking system.

The internal audit is a one of quality information system requirements – as listed in ISO 9001:2008 – therefore the organizations aim to implement it perfectly to achieve its goals , if there are any gap in the organization’s quality management system comparing with the international standard ( ISO 9001:2008 ) , or have any opportunities to make a continuous improvement . The International Organization for standardization issued the international standard ( ISO 19011:2002 ) a guidelines for quality and/or environmental management systems auditing to help the organizations aspiring to implement the IS ( ISO 9001:2008 ) that dealing with Quality Management System and / or IS ( ISO 14001:2004 ) that dealing with Environmental Management System in their auditing processes .
The researcher selects Al-Zawra’ General Company the one of the Ministry of Industry & Minerals organizations to apply the practical side of research for three reasons :
1. It has the conformity certificate with the Iraqi Standard related with the quality management system .
2. It seek for getting the conformity certificate with the IS ( ISO 9001:2008 ) .
3. It going on continuous improvement .
The results showed that the company achieved their internal auditing processes efficiently comparing with the IS ( ISO 19011:2002 ) with a small gaps in some clauses , and finally the researcher advanced a group of suggestions and recommendations about that .

That the list of cash flows is an important method of financial analysis techniques in evaluating the performance of different economic units, which notes the development of indicators in this list and that their use was slow and weak compared to the traditional financial indicators associated with on my list of income and financial position and the harmony between them.
The research has relied on a sample of three companies of the international companies working in the industry of electronics and hardware, and where he analyzed the results using financial instruments and relied on the statistical analysis, SPSS, and has the results to show the existence of a complementary relationship between indicators of financial analysis of different , which requires companies to resort to the use of indicators of financial analysis of the traditional financial statements, because they will provide a vision of a more comprehensive policy on the assessment of economic unity and its ability to generate cash and check the quality of the relationship between profitability and the quality of liquidity in conjunction with the rest of the various financial statements.

This study proposed and applied a new hybrid models. The first hybrid model built from exponential smoothing model and neural network model. The second hybrid model built from neural network model and ARIMA model. The third model built from the exponential smoothing model, neural network model, and ARIMA model using multiple-regression to calculate the weights for the compound model.
These models have been applied on the price of American dollar next Iraqi dinar data in Iraqi market. Then the ANNARIMA model has been choosed to be the optimal model depends on MSE measure

The necessity of having suitable especial residence for all people often have psychological returns reflects, firstly on the productivity of a person himself, it also reflects on the psychological state of children and their privacy often passing infancy stage, over more providing the family suitable. circumstances to bringing up and cultivate children better, and then returns will be back to build a good social body of Iraqi family reaching into interactive society without problem (complex) as possible, which leads to raise society production rate in general .
This study depends on data available in the annual statistical book (Ministry of Planning and Development Corporation/ Iraq) for (1977-2007) period, whereas families number accounting was accomplished at each year by knowing the families number form previous year with addition of wedding condition that recorded with in year, while the residence building number that available in any year was accounted by collecting that number in last year and that was built through the same year, while the value of how much we need by calculated the difference between the families and houses numbers at the end each year. It was becomes clear, that the amount of Iraqi families that do not have own individual house is 20% form total Iraqi families at 1977 and raised to in 32.7% at 1987 .Was 47.4% at 1997 , and lastly it becomes 61% at 2007 .
Increasing of Iraqi families during the last (30) years does not accompany with rational increasing in the new residence building number, although it have accomplished giving many building permissions, but the number of actual complete residential houses was representing 55.6% form all number of giving permissions through period (10) years (1977-1987) ,and be represent 10.3% through (1987-1997) and 38.1% for (1997-2007)
The study also adopted the discussion of real condition of Iraq in general, and concentrated on government those have managerial, economic , commercial and religious features (Baghdad, Mosul, Basrah, Kirkuk, Mesan, Najaf, Karbala and Anbar)

A stream cipher is a system in which we fed a finite key in order to produce infinite key stream to encrypting texts. A stream cipher is used widely because of its security, speed, accuracy, and high flexibility in use. Most of these systems are based on Linear Feedback Shift Registers in order to produce what is called a key stream which must be a pseudo random numbers because of its boolean functions which is used as shift registers. In this paper we proposed a key stream generator algorithm based on feedback shift registers