Journal of Baghdad College of Economic sciences University

The aim of the research is to highlight the analysis of investor behavior in the financial markets and to identify the most important behavioral and psychological obstacles that lead to the investor committing a series of personal errors affecting decision making. For this purpose, the behavior of a group of investors was studied as a sample for research, including 125 investors in the Kuwait Stock Exchange, and use of data (40) companies listed on the market for the period (January 2010 to until June 2014) for the purpose of financial analysis.
The findings of the research: that the process of behavioral analysis is a science concerned with the study of human behavior, and thus is an important scientific approach to change behavior because it involves the analysis of the precedents and the consequences of a particular pattern of behavior, and the results showed a statistically significant effect between the dimensions of investor behavior (7) and the Capital Asset Pricing Model on the Kuwait Stock Exchange. There is no statistically significant effect between the types of investors (5) and the capital asset pricing model for the same market. Human influences surrounding the complex and, most irrational behaviors associated with the investor return to their tendency to stick to the form of beliefs and misconceptions resulting from the misconception of some perceptions toward the types of risk they face.

This research has taken into consideration two vital variables (transformational leadership and intellectual capital). The research aim through the relations between the transformational leadership and intellectual capital, to building conceptual frame for the variables of research and exploring the nature of correlation relations between these variables and their effects in enhancing intellectual capital.
The research was conducted at the Ministry of Housing, Construction and Public Municipalities in Iraq, and included a sample of leaders and subordinates amounted to (60), has been using the questionnaire as a key tool to collect data on the sample. The researcher has used many statistical techniques, such as (mean, standard deviation, percentages, spearman rank, ..).
The research found a set of conclusions such as the real need to study the intellectual capital in Iraqi organizations, especially in the organization researched. According to the conclusions that have been reached, it was a set of recommendations introduced, hoping to take advantage of them by the ministry researched such as the necessity for the ministry researched the development unit within its organizational structure called (unit intellectual capital), working to enrich people’s information (leaders and subordinates) about the importance of intellectual capital for the ministry

This study aimed to analyze the organizational structures of the Ministries of Higher Education and Scientific Research and to identify the nature, tasks and objectives for each ministry and then trying to find out the ways that helps on how to put an appropriate mechanism to restructuring and result a new unified structure. Through presenting a proposed structure Which includes the departments and formations of the scientific and technical and administrative ministries , after issuance a government decision for merger as a step for administrative reform pursued by the government at the present time, this study adopted a curriculum case study , the study and analysis the organizational structures for the tow ministries through several ways like using check list personal interviews form to reach a broad database of data that helps the researchers to reach all the resources provided for the study and achieve Technology its goal , The study community was the departments of the Ministry of Higher Education and Scientific Research and some of Scientific Ministry departments mangers in Ministry of Higher Education and Scientific Research , The sample of the study was (41) individuals distributed among 16 individuals from higher education and scientific research and 25 from the Ministry of Science and Technology, which been interviewed directly and put the paragraphs on the checklist and get answers directly, this study reached to results which the most important was the existence of a significant correlation , that has statistically significant and the restructuring process

The Impact of Working Capital Management Efficiency and Financial Flexibility in The Sustainable Growth gap The study target to analyze the effect of Working Capital Management Efficiency and Financial Flexibility on the Sustainable Growth Gap. A six company was select from industry sector as a sample with the some condition, and these companies compose 25% from study population. In addition the study coverage period from 2005 to 2014.
The four Independent variables that is under taking in this study, two of them a proxy of Working Capital Management Efficiency ( Cash Conversion Cycle, Working Capital Turnover) and the other a proxy of Financial Flexibility ( Cash Ratio, Financial Leverage), While the Dependent Variable is Sustainable Growth Gap (the deferent among Sustainable Growth Rate and Actually Growth Rate.)
Accordance to Stata statistical Program and based on Panal Data Analysis for multi regression (fixed effect model), testing five hypotheses as follows - :
1-There is not significant effect of Working Capital Management Efficiency and Financial Flexibility on the Actually Growth Rate.
2- There is not significant effect of Working Capital Management Efficiency and Financial Flexibility on the Sustainable Growth Rate.
3- There is not significant effect of Working Capital Management Efficiency on the Sustainable Growth Gap.
4- There is not significant effect of Financial Flexibility on the Sustainable Growth Gap.

The research aims to Applied Study in the nature of the impact of brokerage firms trading in the common stock returns, The research and theoretical concepts associated with each of the brokerage firms ,trading and common stock returns, It was the use of financial methods in the practical side brokerage firms trading based on the sector as well as common stock returns ,It is research community to companies listed on the Iraq Stock Exchange, which have been trading on its stock for the period August 2015 until December 2015 as well as brokerage firms, amounting to 47 brokerage firms was based search on the major hypothesis that: "affect trading volume for brokerage firms on stock returns it traded the companies". using the SPSS (23) The hypothesis testing tool simple linear regression analysis, The research found a number of conclusions the most important : it appeared that trading volume for brokerage firms does not contribute on the high or low common stock returns it traded , This indicates at lack of relationship between Trading volume for brokerage firms and common stock returns and also indicates that the increase in the common stock prices It is associated with Height of trading volume for brokerage firms, This is due to the reason for not trading brokerage firms for some common stock during the research period . The research was presented a number of recommendations was the most important : Oblige the financial market stock companies to reduce the duration of the General Assembly , since the reduction of the period will Leads to increased in the number of stock traded.

This research "Effect of Human Capital in Formulation of Strategic Scenario" is done with an aim to examine the relevance and impact of The Human Capital as an independent variable in strategic scenario planning as a dependent variable. It deals with concepts of The Human Capital and the importance of pairing between the main source of business world nowadays (Human Capital) and modeling strategic scenario depending on its components and requirements with the support of human capital. Then introducing a number of instructions that can contribute developing of The Human Capital through depending on it in strategic planning in all its modes, especially Strategic Scenario Planning method which is considered as most successful and flexible of all methods. The most simulated to reality and future, which boost the organization status in exploitation of its competitive advantage.
This research depends on (case study and descriptive process) in Construction Research Department of Iraqi Ministry of Construction and Housing. With the help of a questionnaire that contains 54 questions, additionally depending on field observation and special interviews I made with employees of the department. This study relay on SPSS statistic program. Main conclusion of this study is that The Human Capital dimensions affect strategic scenario planning in various proportions. Also, a number of instructions being made the major one benefit from the reactive mutual relationship between The Human Capital and Strategic Scenario Planning. Finally, this study added a scientific value when it applied in construction laboratories, as well as the clarification of connections between its variables.

The purpose of this research is to identify the relationship of correlation and influence between organizational Agility and quality of service. The research was carried out in the General Company for Electrical Industries. It included a sample of 60 administrative leaders. The research used the questionnaire as a main tool To collect the data, including 45 questions, the answers were analyzed to reach the final results of the research using a set of methodsSPSS). The research sought to test a number of main and sub-hypotheses related to the relationship of correlation and influence between the search variables, especially the basic question ( Is there an impact of organizational Agility on quality of service?), The research reached conclusions, the most important of which was the lack of interest of the company in question The main findings of the study were the lack of interest of the company in sensing the environmental changes, especially the technological changes or the preferences of the customer. This leads to the company being closed to itself and to its external environment, which is the essence The researcher has reached a number of recommendations, the most important of which is to encourage the adoption of the concept of agility organizational dimensions in the company investigated because they are necessary for the survival of organizations and development and keeping pace with all environmental changes

Nowadays, the management of hotel adopted as the result of the growing cognitive
and intellectual development numbers of philosophies to launch basic and strategy
principles and to achieve its goal to satisfy its guests. The training process is considered
one of the fundamentals of modern hotel management, whether the new employees to
acquire the necessary skills and to identify the atmosphere of the hotels work or the old
workers to updating their information, As well as preparing them to perform a better
hotel performance, they urgently need training and practice to be an individual worker
has more compatible and skills in their field of work and knowledge of what is
emerging and knowledge to solve the dilemmas and to identify the weaknesses and
professional competition in hotel's work.
The research problem was chosen to find out what role training can play in the level of
hotel performance, the research is gaining importance through the development of
efficient human resources through training and obtaining positive effects in hotels ,
The research aim is to identify and demonstrate the impact of training at hotel
performance level, beside to recognize to which level hotel organizations are interested
in training, the research idea was applied in deluxe and first class hotels. In order to
achieve these objectives, a questionnaire consisting of two axes representing the search
variables which contain (19) items , they have distributed to a sample consisting of (20)
individuals representing the managers and the executive managers in the hotels. To
analyze the research data and to reach the results, it was based on the frequencies, the
arithmetic mean and the relative importance.

Economists differed and disagreed on the concept of economic growth, and the
factors affecting its trends and rates of increase. Because the scientific narrative is
inherently integrated, it is either to take the theory of "overtaking" or "fill the blanks"
approach. Therefore, in both cases, the contradictions must be smoothed out in a manner
consistent with the phenomenon under consideration, with the invocation of the
principle (privacy), because we are not given a natural control of the evolution of the
laws inevitable, but deal with human action of the will that cannot be enforced without
taking into account the objective conditions the nominal role in its inception and trends
of development. Hence, there is an insistence on seeking the potentials and incentives
for growth in each country individually, without surrendering to the prescriptions that
claim to be universal and eternal. The reform is that the movement be in tune with the
ability, and that the construction proceeds gradually. This is the course of the study,
which we hope to achieve the aim of giving an integrated picture of the causes of the
faltering economic growth in Iraq, and the requirements of its sustainability, and the
overlap of real and symbolic orbits.
We are only trying, but our mistakes have distracted us from sincere error and hard
effort.

Iraqi’s economy is relying too mutch on oil revenues to finance economic
activitie,which makes the vayaries of prices internationally controlled potentials and
capabilities of the economy to implement the policies and strategies of development
desired,and it calls the trend towards economic diversification and raising the
contribution of productive non-oil sectors in the formation of the gross domestic product
for the economibase building solid away from the risk of shocks,which necessarily
means to overcome the many challenges and obstacles faced by the Iraqi economy to
reach goals.

It is necessary to diagnose the challenges that hinder Iraq's progress economically,
as it can be looked into to determine priorities economic strategy for the next phase and
through this study will review the major challenges facing the Iraqi economy, which
requires the decision-makers responsibility to recognize the seriousness of this fact, the
low and the need to give the subject the importance of great importance to reduce
exacerbate these challenges in Iraq that led to the situation of the now.

Living economies of the world state of competition and racing around to provide the
most important features that are available with and for the purpose of persuading
investors as the best country to do invest in where governments play a major role in
enabling the economy to attract investment flows as that of faceted important role of
governments in this area is to provide economic environment College stable and also
create an environment in legislative and legal encouraging and stimulating foreign
investment in the form that serves the interests of the national economy, it is known that
the Arab countries made great especially since the middle of last decade to repair
associated with foreign transactions structural imbalances and work on a stable
economic policy, legislation and judgments motivational and attractive for investment
and provide an environment appropriate infrastructure for investment activity came
Saudi Arabia ranked first in the Arab world-first globally in the list of recipients of
foreign direct investment by the United Nations Conference on Trade and Development
/ UNCTAD report attributed the report sat Saudi Arabia on the first ranking Arab in
attracting foreign direct investment to several causes of the most important evolution
protection legislation foreign investment and measures to encourage and attract and
easing restrictions on entry into the private banks, real estate and telecommunications

Liquidity is a problem in the case of availability and the inability of these banks to
refine the surplus, as reflected negatively on the revenues and profits that can be
achieved.
In order to contribute to the solution of this problem, this study dealt with the
proposal to reorient the loan portfolio to the banks of the sample of the research based
on the theory of the expected income in an attempt to find new lending opportunities
(the slice of the Iraqi employees) contribute to solving the obvious conflict between the
objectives of the bank which is profitability, liquidity and safety.
The problem of the study was to prove the rise in liquidity indicators with the
analysis of the low levels of employment and thus the low returns in commercial banks.
The main conclusions are to prove the validity of the hypothesis adopted in the research
(high liquidity indicators and low levels of employment and profits in commercial
banks) Recommendations The most important of these is the need to move to the use of
the theory of income expected to build an efficient loan portfolio because it is important
to deviate degrees and levels of safety to avoid risk

The main conclusion of the research was the possibility of applying most of the E
Government practices and use them in project through the study of E-Government and
its indications. The research concluded with the necessity of applying all the
E-Government practices according to laws and regulations prevailing high
accuracy. Some of these laws need to reviewed , updated and developed constantly to
keep pace with changes and developments in the world. Since there is no law in Iraq for
companies E-Government so it is necessary to legislate law of companies E
Government in order to limit any delay in implementing projects by contractors .

Most of the local economic units apply traditional methods in calculation for daily,
weekly, monthly and annual because of the lack of knowledge about modern methods,
such as the lean accounting method. And they don’t have the ability to apply these
methods. they first need to know these modern methods and then how to implement
them because the variation application of traditional methods and lean (for each finance,
cost and management accounting) through know prepare financial statements and
administrative reports and how to calculate costs according schedules prepared by
companies that applied this method and compare with is currently applied under
traditional accounting, which is clear and easy to use by internal and external entities in
the case application lean accounting.
The most important conclusions the research reached is the development in the use of
lean accounting helps in the control and strategic making of economic entity and
financial and cost statements and administrative reports and with abbreviated and
understandable by everyone and ready upon request by the Supreme departments and
other practices that help in decision-making.

Corporate governance (CG) can be viewed as structures directing the operations and
overseeing the economic entities. It sets out the distribution of rights and responsibilities
among stakeholders in an economic entity (including shareholders, members of board of
directors, and managers), and describes the rules and procedures to make entity’s
decisions. Thus, governance provides a structure to define, implement and monitor
objectives of the economic entity, and to ensure accountability to the related
stakeholders. Entities committed to good CG implement efficient practices by board of
directors and on the basis of maintaining effective internal control, transparent
disclosure, and to clearly identify its shareholders rights. This paper aims at highlighting
important concepts of Basel governance principles (BGP) to develop Iraqi banks as a
base for banking reform. The paper is based on a hypothesis contends that, "no
requirements of the third version of BGP and international financial reporting standards
(IFRS), are provided by financial reporting and CG rules practiced by Iraqi banks".
Conclusions of most importance are: (1) commitment of Iraqi banks to implement
BGP is weak, despite the existence of articles in Iraqi laws and regulations that regulate
the relationship with CG, although an explicit reference to governance had not beenmade by those laws. Instructions (4) 2010, also referenced to the application of
governance in Chapter twenty four, Article (62), as well as some convergence of these
instructions with the third version of BGP.(2) Number of International Accounting
Standards (IAS) and IFRSs had been modified to enhance governance mechanisms,
such as the IAS [1] about the increase in responsibility of the Board of Directors on the
disclosure of capital management; IAS [24] about reporting on related parties; and IFRS
[7] about the disclosure of financial instruments and the nature and extent of these
instruments’ risks; and IFRS [9] which regulates accounting treatment of financial
instruments. In the context of comparison to the Iraqi environment one can notes a lack
of Iraqi rules that correspond to those standards, this may indicates that a gap exists
which negatively affects the acceleration stages of banking reform in Iraq

The study dealt with the use of the resource consumption accounting approach to
increase the effectiveness of analyzing the profitability of customers by relying on the
method of consumption of activities. The cost guides were determined to reach the cost
of each service for the purpose of analyzing the profitability of each customer, finding
deviations, The problem of the research was the lack of some economic service units to
the existence of an integrated cost system based on the entrance to the accounting of
resource consumption and linking this consumption of resources to maximize
profitability and analyzes the profitability of customers to reach good customers and
non-good and transform the relationships of all unprofitable customers to profitable
relationships and provides multiple alternatives and continuous improvements on how
Attract new customers with a positive impact on profitability, The objective of the
research is to use the resource consumption accounting approach to maximize
profitability and to align this approach with the method of continuous improvement of
the efficiency of customer profitability analysis. The most important results of this study
are the profitability analysis of customers based on the resource consumption
accounting approach, which shows profitable customers and non-profitable customers

Time-Cost Trade-off (TCT) analysis is one of the most important aspects of planning
and control in construction projects. As a result, TCT technology has emerged and is
essential for the completion of projects. The work of this technique is to employ the
lowest cost resources necessary and possible. In order to accomplish project activities in
the shortest time through planning, scheduling and monitoring by using project
management software using MS Project, the total cost of the project can be reduced by
using less expensive resources for non-critical activities without affecting the project
completion time (TCT) focuses mainly on the use of inference or mathematical
programming. These methods, however, are not yet effective enough to solve and
address large-scale network problems (CPM) with multiple and multiple activities.
Therefore, transgenic natural selection and genetics in cloning may It has been
successfully used to solve many problems of science and engineering and has proven to
be an effective way to search for optimal solutions in the field of large and complex
problems. This research provides an algorithm based on the principle of (Gas)
algorithms to find optimization Projects using the program (MS Project)

A new algorithm to classify gender based on autocorrelation is used, firstly the signal
is interpolated (resample signal) to fill-in the gaps between the signal, and the signal is
convolved to be Cross-Correlated (long signal for a shorter), so the gender is classified
depending on pitch Cross-Correlation. Finally, the gender is classified to be male if the
pitch value range between 85 Hz and 155 Hz, and the gender is female if the pitch value
range between 165 Hz and 255 Hz

Baghdad wants to remember its beautiful history when it was the capital of
knowledge and wisdom and aiming to be an e-learning city in 2022. Iraqi society,
despite all the conditions digitally are growing up and continuing their movement
towards building knowledge society without any noticed influence from the
government. Iraq as a country ranked in the 155 position between the world countries
according to the United Nations e-government survey 2018, and also according to the
ITE statistical reports 95% of the Iraqi people have cell phones (82% according to the
World Bank reports) and more than 70% of these cell phones are smart phones. With
19% internet using growing up percentage between Iraqi population. Such numbers
gives us the indication that Iraqi society can be an electronic society. Iraq as a country
suffers from many problems and also the universities suffer from the lack of the up to
date educational technologies adoption in its learning activities. Blended Learning is the
key and the solution. An eLearning Platform was designed according to the Iraqi
universities needs and problems. It contains more than 24 web designed e-learning
applications towards blended learning adoption and a real electronic universities. The
platform was named as Baghdad e-learning platform and tested in for more than three
academic years in Iraq and it was designed according the e-education orbital framework
which covers the sustainability issues that is required for the future of education in all of
the world and it is the main target of the United Nation Development sustainable goals
2030. As a result, it was the first time and trial by any Iraqi higher education institution
to adopt blended learning and social learning tools in its daily learning activities. In
addition, the designed platform made a huge impact on its limited using but it is planned
to expand its using in three universities in the next academic year in Iraq. The Edmodo
Company has certified the Informatics Institute of postgraduate studies as a real learning
society. Three different MOOC system applications were also designed and executed in
the platform with a total number of students of 1400.

Medical imaging is an essential part of modern healthcare, where it‟s
technologists take X-rays, mammograms, ultrasounds and computed tomography
images to help diagnose patients' injuries and diseases. In this work, the application of
region growing technique was explored to the problem of image segmentation,
extracting and finding the boundary of different breast tissue regions cancer in
mammograms images. Our search focus on two parts, the first is detecting the cancer
area. The detection algorithm used on 117 dataset images, the result is detection cancer
in 115 image and two images are shifted. Then the second step started with origin these
images using segmentation method based on region growing. The goal of the
segmentation algorithm here is to see if the region-growing algorithm could separate
different intensities for the different breast patterns. This algorithm is applied with
selecting a seed point to provide the hard constraint, whereas the seed point are selected
based on user-defined. Region growing has been explored on images of various
imaging modalities but not on mammograms just yet. Therefore, this article is mainly
focused on using region-growing algorithm to perform segmentation to increase the
visibility of different breast densities in mammography images. Our proposed
methodology for the segmentation of mammograms has been tested on Mini-MIAS
database mammogram images. The results show that the proposed algorithms are fast
for image segmentation into regions with edges detection, region extraction, and region
features calculations such as region area, mean, max, minimum intensity values, and no.
of pixels etc.

The rural communities in Iraq divided by many population; therefore, the digital gap
between the urban and the rural areas are very big. The government, civil society tried a
lot of policies to develop the rural area, the digital gap between the rural and urban
continued to be wide. The government and non-government organization (NGO) also
trying to spread the information technology (IT ) knowledge, but cannot monitor who
has already IT knowledge, needs more about IT. The purpose of this study to
understand, identify the training management requirements of the rural community in Al
Suwaira and Al Azizea. A prototype will be proposed to store and manage information
about trainees. The application has been demonstrated to some users and the feedback
obtained had been positive.