Journal of Baghdad College of Economic sciences University

The study aims at highlighting the reciprocity between financial benefit and ethical practice in Kuwaiti Public Shareholding Companies listed in Kuwait Stock Exchange. To achieve the objective of the study and to test the hypotheses, the researcher dealt with two types of data; the primary data and secondary data and selected a sample of (280) investors in such companies.
The study concluded a number of results, most notably is the existence of moderate compliance of Kuwaiti Public Shareholding Companies listed in Kuwait Stock Exchange in relation to legal principles, social accountability, disclosure and financial reporting, building constructive relations with employees, preservation of own properties and eliminating reasons for conflict of interests.
Based on the results, the study recommended that Kuwaiti Public Shareholding Companies listed in Kuwait Stock Exchange shall continuously comply with the legal principles, social accountability, disclosure and financial reporting, building constructive relations with employees, preservation of own properties and eliminating reasons for conflict of interests

At the time The choice of settling industrial sites in more often to external factors are the State policies and strategies we see that the industrial sector projects are subject to internal factors glomus give freedom to the investor to choose the appropriate site.
This research analyzes and discusses the reality and the growth and development of industrial activity Baktaatha and its various branches.
The images of endemism Industrial refers to a concentration high for industrial projects in some Arab countries, but this picture has changed dramatically so that the industrial projects in some Arab countries constitute more than half of the total projects in the Arab countries and this Badra contributed and effectively in the organization of endemism industrial and industrial projects that reflect the realities of the industrial focus of endemism in the Arab countries and give a future vision for industrial projects Baktaatha and its principal and important and vital in the economic and social life and politics in the Arab countries.

This study aims to determine the concept of the twarek Al masrafy as a financial instrument , used by Islamic windows in commercial banks , under the names : Alamal , Aldeinar , teaser , Al twarek of Al khair , Mubarak Al twarek . and tries to explain the legitimized shariah wise to deal with this financial instrument .
This finance is sneaky method to obitan loans . by using the commodities for this purpose , consequently , the study recommends . that this type of finance is not related to the shariah view , moreover that is not accordance with the objectives of Islamic banks.

The financial firms aims to reduce the banking risks to get the security , The smart card is one of these tools which effect these risks , So the research aims to show role and the effect and importance of the smart card in reducing the banking risks . the opinions of ( 31 ) holders of smart card from ( 300 ) ones in rafidian bank / khdhra'a branch have taken into consideration . the research reached to many conclusions , the most important one is ; there is an effect to master card in reducing the banking risks , in addition to present many recommendations due to these conclusions

There is no doubt that foreign direct investment has developed globally significant and has become the most important tools of funding for investment in developing countries.
In view of what ails the exports of most developing countries have great difficulties to gain access to global markets, which has a comparative advantage traditionally fall in the primary sector and industry-intensive resources and manpower, so it has used most of the developing countries b FDI as a source of external funding, and because it represents FDI of relative stability compared with the rest of the other sources of funding where it enters into the production process, service and the magnitude of the advanced technologies and managerial skills and marketing, which leads to raise productivity and improve product quality and thus raise the competitiveness of exports of those countries.
This research deals with the relationship between foreign direct investment and exports in Egypt for the period 1990-2010, we will try to prove the hypothesis of a positive relationship between the two variables, using mathematical models

The Success Of Organization and its progress are achieved by creating new ideas which are unique in its knowledge or deliberating it or transforming to goods and services or model for solving problems that interrupt its course . Therefore the company adopts technical Innovation to add specific properties in order to adapt with changes of fast work environment in accordance with its prospective look.
This research aimed to know the technical Innovation impact as independent variable and is represented by providing (new productive process and improving working productive process).and the quality as dependent variable for the researched company. The data has been collected using questionnaire designed for this purpose and distributed to (25) mangers specialize in higher ,middle and operating managements.
By using statistical procedures, this research re ached to some conclusions, the outstanding one is to rely on the technical Innovation in producing and improving the present and new products besides providing big support to the research project and development as it is the main channel for technical Innovation the results showed the validity of the expected relation and influence between the technical Innovation and product quality improvement in the public company for making vegetable oil

The research aims to find out ways and means used in the treatment and reduce the risk of social , economic and security of unemployment in the community have been identified on the concept of unemployment and the types and causes of outbreak and continuity , which required it display the social ,economic and security effects and consequences of unemployment in the community ,as well as the display size population and the numbers and percentages of active population and the percentage of unemployment and the size of unemployment period 2003 to 2009 .Statistics showed unemployment was in 2003 by 28.10% , and decreased to 26.80% in 2004 ,reached 15.34% in 2008 . But still high numbers of unemployed compared to the total population , where the total (3,264,079) unemployed in 2003, while the (2,571,186) unemployed in 2008 2008.As well as the number of underemployment ، the numbers are still very large and influential in the Iraqi society .Was reached some conclusions and make appropriate recommendation , which we find it necessary to reduce unemployment in Iraq.

The research aims to indicate what the financial crisis and the effects and implications that will be generated by, especially in developing countries, and was of the most important findings of research is affected by economies of developing countries by the crisis disproportionately relatively because of a correlation with the global financial markets and depends on the the degree of integration, as the financial crisis has affected negatively on the economies of developing countries through reduced demand for products of these countries and low aid provided to them, in addition to the low proportion of foreign investment in these countries.
The most important recommendations recommended by the research were invited to build a new financial system contributes to the developing countries and including Arabic and in partnership with countries such as China, a global economic multiple system polarity, and in order not to be the global economy a victim of the U.S. economy or the policy of unilateralism, and the pursuit to formulate a model or an early warning system to predict the financial and economic crises and be the subject of the application to ensure economic stability.

Business environment encounter rapid changes due to technology developments, especially information and telecommunication technology, these developments impose business organizations to keep updating themselves continuously, and adapt their system and performance with these technologies, in order to grow and continue.
One of these developments is the new selling and marketing approaches, which force business organizations to recognize and understand these new approaches rapidly, as well as change and amend what should be changed in its organizational structure, and its performance strategies, in order to be one of the organizations entrepreneurship and build competitive advantage, otherwise it will lose everything and get out of the market sooner or later.
These technologies developments reveal new selling and marketing styles, moreover new concepts and applications are also appeared such as E-business, E-commerce, E-market, E-marketing, E-selling, E-shopping, and many others.
Even though, the most important developments when dealing with E-business is the internet and its applications, which gives many advantages to the organizations that dealing with the internet, for this, it is considered as the revolution that flip the business performance styles and approaches, especially in the electronic selling and marketing methods.
Therefore, this research studies the electronic selling and marketing methods and approaches, and what these could give benefits for the institutions that use the internet in decreasing the costs, increasing the sales and profits, and increasing the organizations productivity and their labor productivity.
According to the study objectives, some recommendations were suggested for business organizations for enhancing the marketing and selling activities and performance, and to not lose the marketing opportunities, and then upgrade the employee productivities in increasing the sales force

Health organizations work in environment of rapid changes which requires consistency in their different abilities and limits imposed by the environment (internal and external)in order to meet the health needs and services required by the customers (the patients )to achieve the goals effective .

Hence, Health Organization tend always to introduce the strategic performance in order to meet changes in the environment. Performance can be improved through construction of data bases assist in evolution of health performance .The importance of this research rely on establishing a system assists in introducing health services efficiently.
"Al-yarmulke education hospital "was selected as sample for this study ,and (27)questioner sheets were distributed among the staff of research is the different levels and specialty. The most important conclusions of the importance of using information systems induce the staff in to facilitate the process of storing, transferring, and using the information in the performance evaluation process.
The recommendations included the importance of instructing the health organization towards the use of information systems and construct data bases in the process of designing the system in accordance with actions and means of performance introduction and the use of formation technology which facilitate the evaluation.

The study aims to identify the performance of the human resources information system with its components (human resource planning, recruitment, training, compensation,
and performance appraisal)
Where it appeared performance of this system up to an average, while the organizational loyalty as the dependent variable was up an average different fields , and show that there is a significant relationship and effect between human resources information system and organizational loyalty, but there is no effect between human resources planning and organizational loyalty.
This study recommended that increased attention to and activate the role of this system in the planning, recruitment, training and performance appraisal.

Tourism is considered as cultural and Economical phenomenon which reflects the human needs for verifying contacts among nations and its culture, in the same time tourism represent economical source which solving many problems first of all the unemployment and according to the base (no tourism without hotels) that the leading role of hotels with self- absorbed qualifications as dispenser which assimilating the force power and create work and employment opportunities.
In Iraqi the shadows of internal and subjective circumstances on all sectors including the hotel sector, this sector goes through difficult stage represented a broadly by unemployment although the performance of hotels sector role which offered with ability to.
It's still necessary to recognize that role and factors which affected and draw the bounders for the period 2000-2007 and this which our study deals with according to the available data and statistics.

The environment of work and finance witnessed great developments in the process of obtaining money and fund the investing projects. These developments in the methods of financing came as result of many changes like the competition and the rapid technological developments and the economic openness and the uncertain circumstances that in turn cause rapid turning over in prices and services and rate of interest and current exchange. However, the Iraqi environment did not witness such developments in spite of the anticipated openness in the Iraqi markets that makes the Iraqi economic entity in need of modernized financial methods differ from the conventional methods .The modernized method like capitalizing the profit, issuing new stocks and consequently, the need for local accounting standard is determined through the suitable accounting procedures for the consequences. The most outstanding of these instruments are the Derivatives and the long –term leases as well as the transferable credit and the creditable and selling the fixed assets and re-buy, lease them or securitization.

The Objective of this research is to make the Shifted Box (SB) which can be defined as two-dimensional matrix of (N*M), unlimited and random content by making the values of rows and columns, changing at a time and before the shifting.
There are two methods to process the Shifted Box namely: -
1. (Fixed positions movement)
2. (Variable positions movement).

In recent time the availability of ECG image resources on the world has increased tremendously. This has created a demand for effective and flexible techniques for automatic ECG image features extraction. That can assisted the traditional techniques that still depending on the human experts , that it may be suffer from some problems that made it inefficient in this issue , therefore ; one needs to develop techniques in order to increase efficiency and effectiveness of ECG image features extraction by analyzing ECG wave image and extracting the visual content of these images .
One of these techniques is the content base image retrieval which is an efficient way for retrieving images features from the image database automatically based on their visual contents.
In this paper a software system are designed and implemented to detect normal ECG image features by extracting features from the digital binary ECG image by applying two methods that are:
(1) Histogram detection method which detect image using a histogram that extracted by performing histogram Run Length Coding (RLC) generation operations.
(2) Contour detection method which detected images using (The prominent edge point) of the images that extracted using boundary detection.
Q, R, S, and T peaks features are carried out between the three digital ECG wave image. The results show that the proposed software system is robust and works depending on a good enhanced binary ECG wave image.

Let G be the finite special linear group SL(2,Z_2p ). In this work we determined the order of this group, exponent of G, number of conjugacy classes and Artin exponent A(G) .
For p=5,7 and 11, We found that the order of G is [6p.(p^2-1)], exponent of G is [1/2 p(p^2-1)], the number of conjugacy classes is (3p+12) and A(G)=p^2-1 .

Watermarking has been proposed as a method to enhance data security, confidentiality and integrity. Text watermarking requires extreme care when embedding additional data within the images because the additional information must not affect the image quality.
In this paper we present a watermarking scheme that hide watermarking in method, not affect the image quality.
In this work we use Small text as a watermark to embed in images is published on the website to maintain ownership of the images for my site.
We use LSB method in hiding operation by special techniques depend on convert text watermarking to ASCII code then to binary code every character in text watermarking take 1 byte (8 bit)every three characters take three byte (24 bit)
Every three byte from text watermarking compare with pixel in palette of image , if find pixel equal with three byte of watermarking as soon as save the location of pixel .
After comparison all characters of text watermarking and find Is equivalent to from pixels in palette and save its locations in specific method in LSB of Image.
After hiding watermarking, we published the image in website that related e