Journal of Baghdad College of Economic sciences University

The research aims to diagnose the extent of interest for human resource in the field Iraqi banking environment in terms of the practice of its role as a strategic partner in the Organization decisions through(listen to his voice) to reflect its results in job engagement to work and devote his efforts towards achieving the core goal Of success and continue. The problem was expressed through a number of intellectual and practical questions.
In order to achieve the aim of the research the quantitative analytical method was used depending on a questionnaire as a basic tool to collect research data and the qualitative survey method depending on semi-structured interviews which were distributed and analyzed in parallel to enhance results in the application of the current research, the targeted sample were 15 private banks working in Baghdad exclusively and the research data were collected depending of samples consist of 244 manager( department managers, branches managers and supervisory departments ).
After that data analysis was conducted and the hypothesizes were tested using appropriate statistical tools. The results shows the proof of all research hypotheses and according to that a number of conclusions and recommendations were set.

6-Sigma is one the modern statistical methods, which used For Product Quality Control by early determining of the (tolerance) about the design specifications to achieve the Zero defect focusing on operations.
The research aim to identification how to use in Practice to evaluate the Product Quality in Babel Factory wnich Produce the liquid Batteries (135 Am Battery as space study).
Finally the research reached to many conclusions, the important one is; there is a large Tolerances about in the product design specifications, as a result of Poor depending on statistical methods in Controlling its Products, Then many recommendations offered due to it.

The current research aimed at defining the stages of the training process and the dimensions of competitive strategies, as well as manifesting the impact of the relationship between them at the College of Arts/ University of Baghdad. The research problem was formulated in several questions centered around manifesting the impact among its variables. The research was based on a main hypothesis from which four sub hypotheses were branched, all of them were subjected to several tests to verify their validation. The research followed the descriptive analytic method. The sample consisted of (64) teaching and administrative employees in the college, and (64) questionnaire were valid for analysis. The research arrived at several results such as: there was a significant effect among the research variables (the training process, competitive strategies). This result coincides with the hypothesis from which the research stemmed.The research presented a number of recommendations

The research aims to clarify the importance and the study of analyzing the economic nature of administrative decisions in general before choosing them for execution, especially the decisions using the quantitative forecasting methods of future sales, as a base for the optimal estimate for the financial needs for the inventory, rather than depending only on the qualitative methods based on the personal experiences and experiments of the marketing director and the employees working with him in the Battery Factory-the Company General of Automobiles and Equipments.
The main results were as the following:
1. The possibility of applying the quantitative methods of sales to the inventory of the Battery Factory.
2- The personal estimates of the director and the employees working in the marketing management are no longer of fruitful effect helping the plant management in the possibility of achieving the optimal estimate of the financial needs in the present.
3. It is necessary that the administrative leadership working in the Battery Factory recognizes the importance and effect of analyzing the economic nature of sales decisions and the results expected from them, such as the quantity of sales and their profits as well as the costs resulted from them, on the optimal estimate of the additional financial needs for the inventory

The manager personalities characterized by different patterns of behavior, some are beloved, complex, conscious, and normal.... etc.
These characters have varied due to genetics factors or social, customs values, the individual's ability of thinking, or the emotional condition that is characterized by personal. So , making decision is influenced by these behavioral patterns of managers personality when they were putting the interim plans, the organizational structures establishment , designing production lines and the innovative ideas demands all those will be described and illustrate in the research.

The whole world has been entered new developed stage within prospects Of information age which contributed to the resurgence a new concepts in the field of management resulted in the emergence of Electronic management concept which can change classic Business models and develop it for the sake of invest the best opportunities through using IT and communication and its innovations as a strategic importance can contribute in improving the quality of health services .
The research objective was to define the concept of EM and the quality of health services and high light the abilities available in AL-Kindy education Hospital and its impacts on improving the quality of health services.
The data was collected depending on a questionnaire designed for this purpose and was distributed to research sample which was composed of(80) person from different specialties .the research and Through the application of statistical methods in analyzing the answers of research sample has reached to a group of conclusions among which the necessity to apply EM to become the true identity in work which affect clearly and effectively in improving the quality of health services according to the organization goals and mission.
It has been proven by the results generally the validity of the relationship and The expected impact between research variables in researched hospital ,the
Conclusion consists of some necessary proposals and recommendations of supportation of administrative management for those whom they are qualified in sciences of administration

The risks faced by the projects of the determinants that hinder the work of those projects and limit their effectiveness and efficiency and thus negatively reflected on the performance and success, which requires them to actively manage adopt proper planning and organization efficient overall to face those dangers objectivity and control through the prediction and see what will happen in the future of the dangers , included search of risk management as a independent variable subsidiary for its removal (risk management, project management, risk identification, risk transfer, risk reduction) and performance of the project as the dependent variable sub for its removal (cost, time, learning and creativity, quality), has been selected sample of workers to complete the project two buildings belonging to the General company for Agricultural Supplies \\ one of the formations and the Iraqi Ministry of Agriculture, as adopted by searching on the opinions of employees totaling 103 workers. It focused research problem in the extent of knowledge of project management risks and how to address them and to minimize their effects, which may face the project at any stage of its life cycle, sought search to achieve a set of objectives, including: description of the dimensions of risk management and performance of the project and the impact of the dimensions of risk management on the performance of the project from terms of success or failure and test correlation and impact between them and to achieve adopted Find the descriptive and analytical approach as used researchers questionnaire on the practical side were relying on statistical program these goals (spss) to test and analyze the assumptions adopted by the research, the research found a total of conclusions by testing and analysis of assumptions adopted by the research, also concluded Find a set of recommendations could adopt them by the management of the project

The research aims to study the relationship between Competition intensity and hospitals deploy TQM. To achieve this goal, it has deducted from the theoretical literature and related studies a formulation hypothetical relationship among variables, the research adopted on studying Competition intensity between hospitals as an independent variable (Rivalry among Existing Firms, Threat of New Entrants, Bargaining Power of Suppliers, Bargaining Power of Buyers, Threat of Substitute Products ) as well as eleven variables representing the dependent variables adopted for TQM which are (management support, strategic planning, operations design, customer focus, supplier involvement, employee involvement, error prevent, training & education, continues improvement, benchmarking, quality measures). The sample consisted of (45) Directors in some Governmental and private hospitals in Baghdad. The major results among them of this research is significant correlation between Competition intensity and hospitals deploy TQM, as well as the high Competition intensity in the industry is reflected in the increased organization deployed for TQM

The objective of this research is to explain the effects of the big decreasing in the oil price in 2015 on the fiscal and monetary policies, as the oil return is the main source of Iraqi national income and may be the only source of international leader currencies & other reserve. That affects the main macroeconomics factors like public revenue and expenses, employment level, general price index and exchange rate of Iraqi dinar & its purchasing power. The main negative impact of the dependency oil revenue is the weakness of productive (non extractive) sectors sharing in the GDP, specially after 2003. One of research results is the inability to handle the deficit in the government balance sheet because of the supply surplus in keep the stability in the dinar exchange rate for long time with the managed floating policy. The research main recommendations are to get rid of the dependence on the oil revenue, develop the industry and agriculture sectors and also the tax system to have alternative source of funds to the government balance. That all must connected with combat of financial & managerial corruption.

The study attempted to address the problem of income and wealth disparities in Iraq by targeting improving the living conditions of its poor strata based on the hypothesis that Brazil's experience in this field will help us to put forward a set of visions and proposals that we see as capable of addressing this problem and we reached the conclusion that Income and wealth in Iraq by simulating the experience of Brazil in this area after 2003 and we came out with the most important recommendation to indicate the importance of applying this experience after adaptation in Iraq after 2003

Focus main objective of this research to the statement of the reflection of the financialcrisis that Iraq is going through because of lower oil prices in 2014 on bank deposits and loans granted by banks to their customers, as are bank deposits of all kinds (and term deposits, current deposits, savings, deposits notifies, certificates depository) on differing durations main source of funds of banks, and is also known that the banks are working with money of others (customers) versus paid benefits to the owners of bank deposits, where banks using that money (deposits) and run a variety of ways, including the granting of various bank loans species (short-term, medium-term, long-term) in order to get profits of the benefits received

The main aim of the central bank is to achieve prices stability with maintaining the value of local currency both internally and externally. At the level of the local economy, the aim represents in staying and maintaining on lower averages of inflation at the level of the external economy represents with aiming at nominal exchange rate. The aim setting is clear for inflation as a final end for the monetary policy desirable in increasingly form in recent years. The purpose of this study is to identify the ability of Iraqi central bank in maintaining the stability of the Iraqi dinar exchange rate trends the American dollar and handling the negative accumulations that caused by the wars which Iraq lived in the Nineties century and American threats with invading Iraq in the beginning of the twenty-first century, which event actually in the year (2003), with the occupation of Iraq and the overthrow of the political system and the consequent of destruction of its infrastructure in all sectors, including the banking sector represented of the central bank. The importance of the research comes from the role that central bank doing represented with monetary power in its management of monetary liquidity through its adoption for group of providence and procedures presenting in direct tools (raising foreign currency) to achieve the stability in Iraqi dinar exchange rate to the American dollar, then raise the value of local currency

The aim of the research is to examine the effect of the banks' financial objectives, which are represented by independent variables (deposit growth, revenue growth, loan volume, and investments), on the dependent variables (return on assets and net accounting profit), the research community consists of all Jordanian commercial banks listed on the Amman Stock Exchange (13 Banks), for the period (2012-2016), Numerous statistical measures were used, such as central tendency scales, standard deviation and dispersion, and Pearson correlation coefficient was used to measure the strength of the relationship between variables and multiple regression analysis (Pooled Data Regression).
The results of the study were the following: The Jordanian commercial banks listed on the ASE managed to maintain positive profitability during the period (2012-2016), as evidenced by the return on assets and net accounting profit of the banks. Profitability varied from bank to bank and year to year. The results also showed the ability of Jordanian commercial banks listed on the ASE to achieve good growth rates in the volume of deposits and revenues during the period of study, with different levels and differences between banks.

Using (ARDL) - bound test methodology to determine the long-term relationship between economic growth and financial liberalization between 1993 and 2013, and the results showed that financial liberalization has a negative effect on economic growth in Jordan in the short term and the long term. However, it was weak. The study showed that in Jordan inappropriate financial liberalization policies in order to promote economic growth. However, given the fact that financial markets are prone to failures of the market, the study warns followers of non-interference in the financial reform policy

The research seeks to find a reliable scientific method in predicting financial failure by applying the Sherrord model and clarifying how to use it on a sample of Iraqi companies to analyze the financial position of the companies demanding the loan in a manner that is reflected in reducing the bank's lending risk by adopting the financial failure of these companies. The problem of the search of the ability of the Sherrord model to analyze the relationship between the degree of risk of the loan is to predict the financial failure of the applicant company on the one hand, and determine the quality of the quality of the loan is the ability to recover the amount of the loan and interest to the bank on the other hand, was adopted the Iraqi market for securities as a community for research and The selection of (10) companies as a sample in the analysis and from different sectors according to random sampling mechanisms, and the researcher came to a set of conclusions and recommendations, the most important is the existence of variance in the value of Z evidence that bank loans occurred between the first and third category.

This research is aimed to discuss the conceptual framework of ethics and code of professional conduct on the one hand and information asymmetry on the other hand , and show the important of the role curriculum of institutions of higher education scientific research that related to ethics and code of professional conduct to reduce the information asymmetry.
The research was based on hypothesis that : " the development of the curriculum of institutions of higher education scientific research that related to ethics and code of professional conduct to reduce the information asymmetry will lead to reduce the information asymmetry. The data collected by questionnaire that was distributed on the accountant (professionals and academics), the statistical program has been used to reach the result.

An internal audit is an independent evaluation activity established within the entity to audit operations as a management service. It is an administrative means of control that measures and evaluates the effectiveness of other means of control. It must be organized in terms of defining the objective of the audit and its functions and its linkage within the organizational structure and job description of the staff working according to internal auditing standards International public and private sectors away from diligence in order to ensure the auditor's independence and keep pace with modern trends in auditing.
The problem of research is that there are no criteria for determining the audit management requirements in the two sectors mentioned in Iraq except for some Iraqi laws that define the job descriptions for the employees of the internal audit department.
This research is intended to highlight the requirements of internal audit management according to international standards and the reality of auditing Iraq and its requirements in accordance with legal legislation

the great expansion in economical activities the increasing in production of establishment and the separation of ownership from administration all that make the administration to be responsible in making important decisions. the administration sometimes make decisions serve their interests which may lead to asymmetry in information.therefore we are in need to an independent side. So we can depend on external auditors to ensure that the information in financial statement represent the results of the establishment activity in justice.
This research aim to show the role of the external auditor who can reduce the risk of information. The research is based on a main hypothesis, which is the external auditor has a role in reducing the risk of information between owners and managers
The research adopts descriptive qualitative analytic method by using questionnaire. Aquestionnaire is distributed to many external auditors to collect information about thr subject. Through this paper the researcher achieved that the external auditor has the ability to balance between the owners interests and the managers which will readuce the risk of accounting information in financial statement this reseach also show that the objectivity and impartiality of the auditor plays vital role in achieving justice for all

The aim of this research was to identify the extent to which the Institute's students use the Internet in the field of scientific reports at the Institute of Training of Technical Trainers and whether this use is influenced by other relevant factors. To achieve this goal, a random sample of 56 students was enrolled in the second class. A questionnaire was distributed reflecting the potential Internet uses, and also included semi-open questions asking the students about personal information. The results were analyzed using the descriptive approach by calculating percentages and frequencies. The most important findings of the study are what most students spend long hours on the Internet, but most of their uses were for recreation through social networking sites or listening to music and songs. The most prominent recommendations are deepening the correct concept of the Internet and showing its role in scientific reports