Journal of Baghdad College of Economic sciences University

The time management of important indicators in the completion of projects and management in modern management systems, as well as being a resource is characterized by rapid expiry and permeates every part of the administrative and technical operation parts, and thus is determined by the research problem about Tojaragelb construction projects and find out the reasons behind the delay and increasingly important, especially for the perpetrators of the projects from the stage of operations start, planning, implementation and closure and receipt of any project, if you have to be the best use of the time factor by adopting appropriate leadership practice that achieve the highest level of practice of the principles of time management and everything that requires strengthening the skill and creativity of the perpetrators of the foundations and principles in the management of time and try to understand and master, the dedication for the benefit of the performance and functions of the project management processes theoretical and practical, the research aims to find out the relations between each dimension of time and impact management of the dimensions of the completion of the project and identify its causes in preparation for the development of suitable mechanisms and identifying the main problems facing the management of the project and it has been the adoption of the resolution as a tool to measure the effect of time management in accomplishing project construction, and being the source of the data collection President included a questionnaire (39) items intended to measure the extent of planning time and setting goals and priorities and avoid wasting time, as well as the extent of the completion of construction projects through project initiation and planning of the project and the project implementation process and finally close the project and under that amounted research sample (50 ) engineer being the implementers of the projects of construction represented by circles and the Ministry of construction and housing and conduct personal interviews to get first-hand information and knowledge of practice and answering inquiries, and reach the researcher to the group\'s conclusions diagnosed actually in force in most of the projects and the most important to ignore most of the respondents of the importance of time management and private schedule daily time scheduling activities daily and the lack of credibility and realism in preparing the project schedules at the minimum and top management positions, leading to non-completion of projects within the planned time required to accomplish the speed and this focused recommendation foundation in the post constituencies and engineers working in joint ventures with modern foreign companies is high in all the technical and administrative aspects to find out how important time management and completion of projects within the specified time for those companies.

The survival of organizations achieved under constant environment of change and the complexity of finding the leaders have the ability to think quickly and the possibility to collect and store information in order to differentiate between them and then integrated for the purpose of making effective decisions in such environments, has addressed current research the relationship between the complexity of cognitive performance and creative analysis.
In order to achieve the goals of research has been building scheme supposedly determines the nature of the relationship between research variables and launched him head of one premise and branched including two assumptions.
It has been getting the necessary field information through the use of a questionnaire form prepared for that purpose and distributed to a random sample of private banks commanders in Baghdad and was made up of 105 individual from working in the chief administrative level.
Find concluded a number of conclusions and recommendations that could contribute to the ability of the leaders in the banks on the thinking and analysis and deduction to a large number of information in order to achieve the innovation performance of their banks.

The study aims to show the importance of training programs to raise the efficiency of the individuals working in the tourism sector and to clarify the dimensions of the most important competitive advantage that tourist organizations seeking to achieve as a statement seeking to influence the correlation between the training program and competitive advantage within the hotel business segment. The researchers have reached important conclusions through the search results, among them, the hotels departments pay great attention to the phases of the training process where answers were concentrated in the respondents (strongly agree and agree) and this reflects the importance of training in achieving the strategic objectives of the organization. The process of identifying the training needs of organizations in the hotel are at the functional level, where the head of each department in the hotel identifying individuals who suffer from a lack of performance, in order to develop their abilities and increase their knowledge and improve their efficiency. And therefore recommended that researchers need to great attention to the training department and work to create all requirements to ensure a successful and distinctive performance of the functions of identification and design, implementation, monitoring and evaluation of training programs in the hotel and For training needs of the need for the various hotel departments to strengthen its role in the training program design (whether internal or external and the outside diameter) according to the actual needs of the trainees, rather
than the adoption of the preset programs to be appended to the trainees out, especially since many of the programs implemented outside the hotel is done by an invitation from the implementing agency that there is a training course in a particular area without taking into account the actual needs, as we have stated in advance .

The most important issues trying atheist-first century organizations faced and dealt with is the issue of determining the methods and processes that are used to measure and assess the intellectual capital and this study focuses on the importance of intellectual capital in modern organizations, and review briefly the literature and theoretical foundations related to the head of intellectual capital. The study aims to determine the concept of intellectual capital and its components, and the role of intellectual capital in bringing about organizational change in the economic institution under its basic components, which are in human capital, and capital and structural capital, and investor capital, and capital alliances, the head of customer money (a market. this is in order to support sustainable competitive advantage, and achieve organizational efficiency, effectiveness and success of the organizat

This research deals with the relationship and the impact of the selection dimensions of the main four (equal "basis adopted in the selection" the methods adopted in the selection choice "over the commitment to implement the basis of selection criteria" availability choice policies, the efficiency of workers) as the independent variable on the dimensions of innovation of (organization, process and tools, individuals and skills, culture and values) have sought research to achieve a set of goals and most important: the study of the reality of the surveyed to identify strategies or policies in the selection of workers organized by the administration for the purpose of enabling them to innovation moreover know how to support this administration strategy of innovation and described the dimensions innovation of b (organization, process and tools, personnel, skills, culture and values) and the extent of its contribution to promote and achieve the goals of the organization, and test the link and effect relationship between each of the choice and innovation . research methodology approach descriptive analytical, and has identified Find a set of hypotheses were tested program (spss) also were selected random sample of 70 employees "of the Iraqi Central Bank staff / public administration to be the research community, out of 250 employees, and research found to a set of conclusions, the most important is that the total shares of the selection in influencing innovation. Find also presented a set of recommendations aimed at reducing the size of the problem studied

This research was designed to study the relationship between two main variables; organizational structure with employee empowerment and then selecting the degree of impact in variables of study between the repetition of practical organizational structure and employee empowerment. The study deal with two dimensions: One of Them: Theoretical includes the presentation of mental from study subject, and the other, practical it has been represented in determining the nature of relation and impact out of variables of repletion of practical organizational structure and employee empowerment in Al-Numan Company.
Questionnaire was used to collect data of this research from employs who works in Al-Numan Company. In the light of results, the study attained to the group of conclusions like that a significant impact of organizational structure dimensions (centralization, formalization, communication, specialization, and standardization) on employee empowerment. Additionally, it found that there was a moderate of empowerment among respondents. But the important to what has been proposed by the study of recommendations it is necessary to move towards contemporary patterns administrative believe and adopt a philosophy of empowerment and work to encourage flexible organizational structure and re-formulate objectives and priorities

There are many applied economic studies referring to positive and effective role of financial development to achieve economic growth especially south east of Asia. And relatively Iraq achieves high economic growth through 1990-2013 especially after 2003, thus make us to research about the real causes to this growth? And is it real or no? And what is the role of financial sector in it?
The surprise, economic growth was the cause to simple financial development instead of results to it in Iraq, and oil sector development and its yields especially after 2003 lead to economic growth and financial development in Iraq

This study aimed to examine the determinants of Jordanian commercial banks' lending, based on a sample of 13 Jordanian commercial banks during the period 2009-2014.
The study used the ratio of credit facilities to total assets as a measure of bank lending, while it used three groups of independent variables, the first is bank specific variables, the second is monetary policy variables, while the third includes macroeconomic variables.
The results indicated that liquidity ratio and bank size had a negative and significant effect of the ratio credit facilities granted by Jordanian commercial banks, while the interest rate on loans and advances and interest rate on deposit window had a positive and significant effect on credit facilities granted Jordanian commercial banks. The study recommended the Jordanian commercial banks the use their excess liquidity to extend more credit facilities, and to use flexible credit policies that lead to increase bank credit.

Orientation Market (OM) is considered as a competitive strategy for the smaller service enterprises, located in remote places for the city centers. study aims to detect and analyze the influential relationship between market orientation and the use of information and communication technology and the activities of business organizations, through exposure to the concepts of orientation in the market and the information and communications technology, and the extent adopting (together) as competitive strategy in the field of study . its proved the significant of relationship among them .

The local and foreign investment play a substantial role in the under Developedـ economies. This can be well seen in the utilization of the available Natural resources
and in transferring the modern technology.
But a perminent economic development , reguires advanced financial and banking organizations.
The Iraqi economy suffer from an apparent weakness in the banking Sector due to the past war and boycout consiguences . Now there are big gap between it and the rest of the banking systems in the world.

This study aimed to identify the degree of Jordanian Commercial Banks commitment in disclosure requirements in International Financial Reporting Standard No. (7) On the preparation of financial reports.
To achieve the objectives of the study, the researcher analyzed the financial statements for ten Jordanian Commercial banks of various sizes in the Amman Financial Market. In light of this the collection and analysis of data the hypotheses were tested using the Statistical Package for Social Sciences SPSS. Several statistical methods were used to achieve the objectives of the study and after.
1. The overall disclosure Percentage of the components of the international standard No. (7) for the commercial banks in Jordan amounted to (81.842%).
2. There is no statistical significant difference regarding the nature and limits of information disclosure for financial statements (income statement, financial position statement, stockholders equity statement and cash flow statement) related to the difference in bank capital at statistical significance level (0.05).
The study recommended the following:
1. Compliance of Jordanian commercial banks to disclose undisclosed items in the financial statements (income statement, financial position statement, stockholders statement and cash flow statement).
2. Conducting a study on the application of accounting measurement concerning (IFRS No. "7").
3. The Securities Commission to review and analyze the information contained in banks financial reports to determine their adequacy, with the imposition of penalties and fines on non complying banks

The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to protiferate , growth and degradate which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature .
The professional organizations interested in this subject. In the local environment the local Accounting Rule (11) issued (the accounting in agricultural activity ) to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach.
The International Standards Board has issued the (IAS 41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible .
The research aims to explain the ability of the fair value application in evaluating the biological assets in the Iraqi agricultural companies, and to explain their influence in the enhancing the Accounting Information quality. The research has reached to some conclution's, they are :
- Accounting information resulting from useing fair value to assess the biological assets are enhancing the quality characteristics.
It recommended the development of the local Accounting Rule (11) accounting in the agricultural activity, is the entrance to accommodate the application fair value in evaluating the biological assets when it is relabilty, With the identification of appropriate evaluation techniques, and promotion of practical cases

The main objective of management accounting is to provide adequate and accurate information and cost-effectively as the realized benefits of the information they provide must outweigh the costs and that this information helps managers they make decisions in the short and long term, which requires this information to accurately measuring the costs and him, but in order to provide this measurement flour has to be allocated indirect cost elements (cost-secondary), which is a problem in all economic units where the process of indirect costs allocated (initial costs) are easily and directly and it has been developing a new model for measuring the cost of idle capacity, which makes it easier for the administration through its efforts to continuous improvement in front of customer expectations and enhance the value and not just to improve internal efficiency and not on the basis of decisions that create additional costs and instead improve the performance of the unit to meet the customer expectations, so the measure energies and reporting and the costs are necessary to improve product costs and maximizing the use of energy and the removal of loss process and gain a competitive advantage and maintain. Due to the importance of information to take any administrative decision, so the merger between the two (ABC) and (GPK) helps managers to take short and long-term decisions and because it combines the advantages of the two systems and avoids Aaoppema.

The relative materiality is considered one of the basic concepts that must be taken into account when the auditor audit planning process. This is because the audit conducted on the basis of optional, Therefore, the researcher focused on the concept of relative importance, ,Then countless influencing factors in determining the level of materiality .
To achieve this, the distribution of (50) questionnaires on auditors in the Office of Financial Supervision and the offices of the auditors, Search results showed that the
factors that have a clear impact in determining the level of materiality is the( statements, the Auditor. laws and regulations, and auditing standards). .financial
Find some of the recommendations that will enable the auditor to better identify the relative materiality which contributes to improving the quality of audit and raise its efficiency

This study aimed to detect the relation between the two variables the strategic activation which is formed from (management style, communication system, organizational culture, structure appropriate, and resources allocation) and non linear dynamics in organizations which is formed from (systems flexibility, management support, teams work, participation). The assumptions of study was tested among sample of decision takers at Asia company for communications, in order to achieve the study goals, the criterion of ( sharplin ,1985) was adopted.
The study has been applied on a decision takers sample and hose number (58), the study questionnaire was distributed among them and recovered (54) from it. The relevant stastically methods were used in order to answer the study questions and test the hypothesis. Group of results was reached, most important of it:
1-The weakness of administrative culture at the study sample.
2-The disclarity of the managerial process at the study sample.
3-The level of strategic activation to the study sample was average.
4-The level of non-linear dynamics systems to them was average.
5-The weakness effect of strategic activation on non-linear dynamic of the study sample.

Digital watermarking for relational databases appeared as a candidate solution to provide copyright protection, tamper detection, and maintaining integrity of relational data. In this paper, an efficient database watermarking algorithm is proposed that based on embedding the binary image and secret text message in non-numeric mutli-word attributes of all database tuples. The binary image is scrambled first using Arnold transform to guarantee security of watermark even when the database is hacked. After that the tuples are partitioned logically using MD5 hash function using secret parameters.
The algorithm takes advantage of the fact, that modern text encoding systems like Unicode offer multiple different characters describing whitespaces. Normal space and thin space characters are selected for representing and embedding watermark bits 0 and 1, respectively. These will not affect the size of database and ensure that the non-whitespace characters aren’t modified. The scheme is non-intrusive, resilient, blind, reversible and suitable for databases of any size with reasonable performance on embedding and extraction. Moreover, it supports incremental watermarking to manage with the dynamic nature database systems are subject to. Experimental results demonstrated the efficiency and robustness of the algorithm against common database attacks and is free distortion and imperceptible, as proved by the analysis.