Journal of Baghdad College of Economic sciences University

This research aims to apply the life cycle assessment to determine the environment impacts of oil products (diesel, gasoline, light gas oil, fuel oil, liquid gas, kerosene, jet fuel) in Daura Refinery on environmental using Ready program Simapro 7 by adopting a case study methodology. The research represented a problem increasing pollution rates caused by oil products during the refining processes, and the resulting impacts in the surrounding environment, because of gases and vapors emissions that affect human health, animal and plant. Results confirmed that the gasoline product is the product of the most influential and damaging, as it is the product the light gas oil least influential and damaging than the oil products, As different categories ratios impact depending on the product and the stages of production of each product,

The aim of this research to the design of training programs in accordance with the requirements of environmental citizenship, held in the professional training institute of the Department of Planning and Follow-up in the office of the secretariat of Baghdad and the staff of the municipal departments and staff of the Department of Municipal awareness of the people of the public taste.
The research problem was the weakness of the attention of the secretariat of Baghdad training programs that improve the citizen's relationship with the environment have interacted variables bilateral research included (the design of training programs and the requirements of environmental citizenship) in the composition of the intellectual framework for this research and included a sample search (99) Staff members of the secretariat of Baghdad municipal services with, the kadhimiya municipality, directorate general of relations and public information, the Department of solid waste and the environment), and rely on the resolution as a key tool in the collection of data and information according to Lekert gauge the was analyzed using the statistical program (Spss).
The search reached many conclusions, perhaps the most prominent of the weakness of the attention of the secretariat of Baghdad and environmental training programs toward the citizenship of GM (environmental awareness, the application of environmental laws and legislation, increase community contributions directed toward the environment) as the most important recommendations include increased attention to training programs that focus toward this subject.

This study aimed to analyze the impact of agricultural policies on the production and marketing of wheat in Wasit governorate by comparing the prices of special and social prices by adopting the method of the policy analysis matrix (PAM) and the derived mantasis. And analysis of the policy impact on wheat farmers in Iraq in general and Wasit Governorate in particular, The study relied on data collected through a questionnaire for a random sample of 160 farms divided into three categories by area, The results of the analysis showed that there is asuppof given to the price of wheat through nominal protection transactions as well as support for production inputs through the nominal protection coefficient of inputs, And that the interventionist policy indicates an existence of positive support for wheat farmers, but the results of the study indicated that the categories of the area less than 1000

This research aims to examine the correlation and the impact of HRMS on crisis management in establishments in Ministry of Electricity , Starting from the importance of research in public organizations and the importance of these organizations to the community, it is rely descriptive analytical methods in achievement of this research, the research involved board of directors, Data has collected from (448) respondents, represent the respondent society exclusively and comprehensively, it involved the general directors, assistant general directors and heads of department and directors of stations and their assistants, The research relied programs (Excel 2010, Spss V.21), moreover, some of descriptive statistics methods to test research's Hypotheses (Mean , St .D, KMO , Correlation and Regression), The researcher is attain to the existence of relationship and impact of HRMS on crisis management and there is some weakness in the Staffing strategy and Compensation Strategy, the research included four axes first went to the methodology , second to theoretical frame , the third to view and analyze the results and test hypotheses while the fourth was devoted to the conclusions and recommendations .

The purpose of the research is to assess the performance of the General Authority for Taxation of tax collections collected from the application of tax laws. The process of assessing tax collections is an essential element of the administrative process, which contributes to providing information and data to measure the extent to which organizations achieve their objectives. The researcher relied on a case study for the General Authority for Taxation for the period 2012-2016. The focus was on the actual and actual tax collections achieved \"to the operational expenses. The research reached a number of conclusions, the most important of which is a significant reduction in the tax energy as well as a wide range of tax evasion , And the lack of public interest in the availability of media channels, whether visible or readable in order to raise the tax burden of taxpayers and reduce the process of tax evasion. The General Authority for Taxes to activate the committees of the field survey on commercial areas and residential areas, Tax Conexus.

(ISO31000:2009) Specification presents certain considerations related to the procedures to treat risks. Hence it provides a future view to the organization take into consideration all the unsured cases that faces managers in making decisions. This makes the standard supportive to organizations in restricting the unsured. cases in decision making, specially those related to service operations. The significance of this study is in testing the relationship and effect between risk management according to (ISO31000:2009) Specification and service operation decisions in the searched organization, for the sake of progress in the performance level of the organization. Then the research comes with logical results that serve and reinforce its reputation.The practical side of the study is applied in dora electricity station\ rasheed gas which is chosen as a field of study as a result of many risks surrounded its activities and operation decisions in the field of providing electric power.The researcher designed a hypothetical sketch of the study that represent the nature of effect and bounding relationship between the study of the two variables, and to get the data and information of it. It is depended on the checklist in collecting the data and information of the directing specification (ISO31000:2009) and service operation decisioes. Further field visits, personal interviews and depending on registers and documents related in relation to study as assisting tools in collecting data. Many statistical means are used in analyzing data represented by the weighting mean and percentage to compatiblity to diagnose the gap in applying and documenting the terms of (ISO31000:2009) and service operation decisions. It is also used simple decline factor restriction factor and (t) test and (F) test as well to test connection hypothesis, its effect and spirits between the study variables.The study reached various results (there is no policy in the station, no special target of risk management, making decisions in service operations suffers of weakness in some of its sides, and a strong spiritual connection relationship emerges and essential effect of risk management operation according to searched specification on service operation decisions).

This research sets out from necessity of significance of strategic concepts being present future plans that different kinds of institutions run follow them mainly banking sector , where this research endeavors to deal with effect of effectiveness of strategic decision ( Independent variable ) with their indicators ( suitability of decision , acceptance of decision , quality of decision ) to fulfill quality of banking service ( Subordinate variable ) with its various dimensions
Research makes to conclude a group of aims , most prominent of them to state relation of effect , linking between indicators of effectiveness of strategic decision , quality of banking service with its different trends . This research determined a group of main or branch hypotheses were made to be checked with tested statistical means as standard deviation , difference coefficient , coefficient of Pearson connective , simple linear decline . Statistical program ( SPSS.Ver.19) was used to make statistical treatments . ( 10) Iraqi banks were chosen collectively for research (3) some of them general and ( 7) private . One of them was chosen randomly included ( 92 ) associates according to De Morqan sample to determine size of sample represent administrative leaderships in general administration of banks as sample of research they are ( director general , assistant of director general , director of department) Lastly , the research concluded a group of conclusions , most important of them there is linking relation , effect has morale , statistical indication between main , branch variables of research represented by effectiveness of strategic decision ( independent variable ) with its indicators ( suitability of decision , acceptance of decision , decision quality ) , there is banking service ( dependent variable ) with its different dimensions , whereas most prominent of recommendations are necessity of dependence of banks as sample of research for indicators of effectiveness of strategic decision . Functioning them to make vital strategic decisions where it has great significance to fulfill quality of banking service . Where it reflects strength , originality of competitive center of banks sample of research in money market.

Education is one of the fundamental and important pillars that are the first step in the success of any country and one of the most important pillars that Iraq seeks to develop constantly to the purpose of promoting it for the better, especially the community education, which has spread dramatically and become widely popular, what we seek is how to track the application of the requirements Quality as well as how to control them. Research seeks to examine the quality of internal control to identify problems and constraints and propose a methodology for its use as a tool to strengthen internal control to meet the quality requirements of community education.
The research sample consisted of the department of the private and foreign Education Section for the purpose of strengthening internal oversight, where the researchers conducted an analytical study of the reality internal control applied using a checklist containing a number of axes to test the proposed approach to strengthen internal control and propose control procedures of quality standards in education and knowledge of the application of standards in the Department using statistical methods as (arithmetic mean, standard deviation, coefficient of variation).
One of the most important findings of the researcher is that inadequate internal control has a negative impact on the unit through the conduct of things other than the direction or planned to him by the senior administrations and their deviation leading to poor management and dispersion and thus economic unit decline as well as weak follow-up Internal oversight by the higher administrative levels of the General Directorate of General Education, civil and Foreign Affairs and the Ministry of Education Civil and foreign, the main recommendations were to track the educational process by all administrative levels, both in educational institutions and from By the supervisors or by special committees from the Civil and foreign education section as well as the internal Audit section covers all activities of the section through the internal control calendar in a way that leads to the development of internal control and the support of the Department with scientific competence that qualifies them as auditors by working to raise performance reports

This research addresses Manage the audit program based on the standard (ISO 19011: 2011) and the possibility to benefit from the existing auditing process, The problem of research is the weakness of the audit organization's interest in applying a standards-based Manage the audit program (ISO 19011: 2011) and the adoption of legacy methods in the field of auditing. This requires the audit organization to increase interest in this system, In order to be able to keep abreast of development

The research aims to identifying the requirements that play a key role in the assessment of the citizens of the services provided within the municipality of Dora, as well as determining the level of satisfaction or dissatisfaction in the services provided, A random sample was chosen with (15) residential areas within the scope of the municipality's work out of (30). the research concluded that the classification of citizens' requirements was limited to (basic, performance and attractive) according to the type of municipal service and the requirement (Not allowing the use of sidewalks for commercial and personal purposes) obtained the highest value of the index of satisfaction coefficient towards the municipality in the case of fulfillment. The requirement (limiting the use of agricultural land for residential purposes and taking action against them) obtained the highest value of the index of dissatisfaction with the municipality in case of non-fulfillment. The basic requirements of the citizen are not provide with high quality. The research recommended providing basic services with quality, identifying quick and modern methods for communicating complaints, raising awareness in the media and training municipal staff

Due to the specificity of the insurance accounting system and its accounts which assist in providing information to the beneficiary parties to contribute to corrective decisions, it has always been subject to a sound assessment process to identify deviations and identify strengths and weaknesses to address them to ensure the sound financial position of this sector. The most important tools used in the financial performance evaluation process are the financial statements prepared by the companies and submitted on time and subject to the supervision and scrutiny of the concerned authorities. This study dealt with the reality of the National Insurance Company, which is an effective institutions for its role in the compilation of national savings. The practical aspect of the research included the indicators of financial analysis and the indicators applied by the Federal Financial Control Bureau and indicators proposed by the researcher. The study reached many conclusions and recommendations that help in the development and marketing of insurance services and activating their activities in a way that strengthens the national economy

the aim of the research is to propose a model for program auditing social responsibility in fund martyrs and indigents the police for the purpose of assisting auditors in auditing social activities in addition to financial activities and ensuring that the financial statements are prepared in accordance with generally accepted accounting standards that reflect the fairness of the financial position in order to reach conclusions not related to the future and future of the accounting unit But also the reciprocal relations between those units, the environment and the society in which they operate, as well as the definition of the concept and requirements of social auditing and the importance of the existence of rules and legal bases on which the auditor is based on the implementation and completion of the Social Audit To achieve the objective of the research, a social responsibility audit program was prepared in the examination of the financial statements of their. The researchers recommended that the external auditor develop an action plan and audit

The Research aim to present the activities of the Public Company for Exhibitions and Commercial Services of Iraq for the period from 2012 to 2016 and its contribution to the development and promotion of the Iraqi industry and the employment of the unemployed in order to reduce the unemployment rate by attracting and providing employment opportunities for national resources trained and talented by state institutions , The public and private sectors, including the General Company for Exhibitions and Trade Services, were supported by the national labor force instead of the foreign labor force.
The Research try to test two hypotheses were put in place for the effect of Promotion Company to activate the Iraqi economy and establish a positive relationship between the increase in the number of exhibitions held and the number of jobs available to both sexes.
Result of hypotheses sign appositive relationship increase in the number of visitors during the years of stable security and economic, and this leads to an increase in the number of workers in this sector, the security and economic stability leads to securing the opposition and increase the number of Participating countries and thanks, weak participation in foreign exhibitions due to lack of coordination and bureaucratic bureaucracy, as well as difficulty in obtaining entry visas because of security problems, harmony and cross-fertilization of government institutions in the preparation, training and rehabilitation of the labor of those wishing to Obtaining employment opportunities in all governmental and non-governmental sectors, including the General Company for Exhibitions and Commercial Services rather than outsourcing to foreign workers.
The high growth rates are evident in the number of job opportunities for the unemployed and the steady increase in the income of the Iraqi family.

The researchers have great attention to the study of white noise tests, which consists of the white noise test to determine the significance of the self-correlation between the error limit series (εt) and the independence test، the correlation between the error limit series and the previous input series u (t) under the null hypothesis and the alternative hypothesis.. Using the black box model, the ARX model, which is an important model that combines the time series method based on historical data and the regression method with explanatory variables. The process of building the ARX model consists of several traditional stages, namely diagnosis, using a number of criteria, a final prediction error criterion (FPE) and estimation using ordinary least squares method (OLS).

he importance of oil as a natural resource is that it is an important and key element in the industry, which developed significantly in the 21st century because oil provides fuel and energy that drives factories, machinery and other elements of the production process. The developed countries have attached great importance to the patronage of the oil market and the organization of the sale, purchase and production of oil, because oil is one of the things that are subject to the calculations of supply and demand, whose prices are constantly changing due to political and economic factors. In 2014, the world witnessed a decline in oil prices due to oversupply and lack of demand. What are the effects of low oil prices on producing and consuming countries.؟ As for the producing countries, it is natural to be adversely affected as the national income of these countries is affected by the decline in oil prices as the main source of income. Producing countries as a result of low oil revenues may resort to reliance on their sovereign funds or may adopt unprecedented economic policies" for most of the Gulf countries," when taxes on goods and services are imposed, number of its workers due to decrease or maintenance of profits. The positive effects of lower oil prices are undoubtedly advantages for many countries. Oil prices are a lifeline for their economies, which are suffering from increased deficits and indebtedness. This is what will be addressed in this research.

This paper discusses the impact of Islam on knowledge, which leads us to the truth that Islam is not just a religion, but the greatest knowledge establishment ever known by humanity as it is a real miracle incomparable in making human civilization advances in prosperity. The objective of this study is not to add some verses of Qur’an to laws and methodologies created by humanity but to build knowledge concepts based on Qur’an principles. We will found that all what nonaka presented in his model about the importance of sharing knowledge among individuals and the same organization, also necessity to continue learning and spread of knowledge to others, which will have positive impact on organization and employees. All of this for Muslims is away of life in all fields not just in work environment based on them believe in Qur’an verses.