Journal of Baghdad College of Economic sciences University

The modernistic concept of sustainable development had appeared since the eighties of the last century with economical ,social and environmental dimensions and aims.
From the experience of the progressive and developing countries shown that the direct foreign investment great importance in achieving these developments and similarly have worse economical and non-economical effects.
Iraq comes in the front of these countries which in great need to this investment in order to the economical and non-economical problems ,also in reinforcing the economical development and improving it scientific , technical and administrative, where as the attractive environment been available specially economical environment , security and political polices.

There is a clear shortage in the production of poultry meat in Iraq, where they are to fill the food gap occurring in this area through the direct import. In order to stand on the potential of this sector is important and the suffering of the technical problems and economic study was conducted for the fields operating in the province of Babylon, as was the collection of information and data from poultry farms operating in Babil province, directly through personal contact with the distribution of a questionnaire - a copy of which extension with Find - productive season (2015) of (10) fields are working with 11 different sizes Hall. The data were unloaded and the application of economic evaluation criteria where the study concluded that these fields operate economic feasibility of volatile and it was some of which are relatively low, as the study pointed out that some fields are old and not eligible fully qualified economic production as shown in the table (5-a) as well as ( 5. b), and study the application of primitive production methods showed especially in the provision of feed, cooling, heating, and even health supervision. As it has been the application of global technical evaluation criteria to see how keep up with the Iraqi product of what we have reached breeding and production methods in the field of poultry, as shown in the table (6), and it turns out that we are far from these standards and we need to develop working methods with the use of modern technology in all production and marketing areas

This study aims to spot light on the reality of the Algerian economy during the period of economic reforms under the auspices of International financial institutions.
As part of its quest to achieve macroeconomic stability, and increase economic growth rates, and advancing economic development

This article aims to determine the impact and the nature of the relationship between exchange rate changes and the Gross domestic product in Algeria through application of some appropriate standard methods on annual data series of the variables of the study during the period 1990-2012 in Algeria ,that with the assistance of automated media program to measure the economic Eviews 4 .
The study found an important set of results such us: exaggerate the value of the currency occur slowing in the growth process, and that through the inverse relationship between real exchange rate and gross domestic product, and that big changes in the real exchange rate are related the unknowing of the nature of relative prices.

Organizations seeking to possess modern knowledge about the mechanics of the new models forming factors strategic restructuring that went in combination and interaction together activities and internal relations in each organization, and accordingly has been a target of the search is to reveal the extent of the impact of strategic restructuring in organizational communications and operations by increasing reliance activities factors managers them over time, has been chosen the research community the General Company for Post and Telecommunications of its desire to promote new ways of working and thinking also was selected sample of managers in the company's desire to own administrative wisdom that you need twenty-first century organizations. The paper deals with measurement of the relationship between two variables two main organizational communications and factors strategic restructuring , which has been divided into three main variables are the complexity of the task and the centrality of the decision and a formal achievement , and supports research style field survey data needed by his practical collection was the use by a factor of simple correlation means statistically for the purpose of detecting the type of reactions taking place in the relationship between research variables. The research found the group notably the conclusions that the best way to achieve harmony between the strategic restructuring factors are organizational communications and activities conducted by individuals operations (managers and subordinates) in organizations which ensures the delivery of orders, instructions and receiving feedback transfer .

The aim of the research is to test the extent of determining the level of knowledge management and innovation organization with managers in the company researched and launched a researcher from the premise that "there is a relationship of significance between knowledge management and innovation organization", has included research sample (50) director and head of the Division of the Public Company for the distribution of electric power - Karkh, the research concluded that the General Company for distribution of electric energy managers - Karkh, possess a level of implicit and the Explicit of knowledge is acceptable, but the underlying rate of less than a phenomenon, the research recommended the need to tacit knowledge investment managers in converted to know the phenomenon through motivate them to show mental and intellectual abilities and expertise through direct training and dialogue converted to documented knowledge, especially in the light of changing circumstances faced by the country.

The purpose of this study is to try to measure the degree of application of the Criteria of total quality management in colleges (Administration and Economics, and the Faculty of Information, and the Faculty of Arts and the College of Education for Girls) Iraqi university, and to identify the quality of services provided by the registration people, the researcher to choose the staff of those people who number (38) employees, where they were distributed questionnaires have been fully recovered, he study found the most important results of no significant correlation between the overall quality standards at the registration people in the colleges relationship (Faculty of Business and Economics, and the Faculty of Arts, and the College of Education, and the Faculty of Information), with Pearson's coefficient stood straight colleges ( 0.538, 0.828, 0.693, 0.412) and therefore in general. Was reached at the Faculty of Arts has been characterized for the rest of the colleges in terms of the application of total quality standards at the registration division in college. There were a number of recommendations, including the need to raise the overall quality culture and concepts for all university employees to create Organisational climate to accept the overall quality requirements and standards requires the holding of seminars, meetings and training courses for employees, and the adoption of comprehensive quality standards for evaluating the performance of the people of Registration Department and compared with those of Iraqi and other Arab universities .

The research aims to identify the internal environment and organizational behavior of employees in al-Mustansiriya University in Iraq, and determining of relation nature between two variables and seeing effect between them to achieve objectives of the search elements, where using in this research descriptive analytical method and consisting study population from administrative and technicians and academics personnel in University which surveyed. Where distributed (75) forms, it was returned (53) forms by recovery (68%) were excluded (two forms) because they are invalid and thus were adopted (51) forms questionnaire in the analysis, and using the program (spss) The research found a set of results the most important : there correlate relationship strongly which have statistically significant between the variables study and supported as a result of the strong link the amount of (0.902) and statistically significant at in terms of (0.001). And it reached the effect of the internal components of the environment ratio within the organizational loyalty (0.743), and the proportion of the impact on after the performance (0.774), while the impact on after job satisfaction was (0.542) which means that the internal components of the environment affect these values to changes in the organizational loyalty and performance for individuals serving a high percentage of impact, either in job satisfaction for individuals are working medium ratio is somewhat of influence. The most important recommendations represent to encourage the adoption of flexible organizational structure that responds rapidly to the environment changes which operates the sample and in line with the strategies set by the university, and the emphasis on the adoption of modern technology more attention to the introduction of technology to-date information to help fast delivery and clarity of the information, and granting freedom the largest of the teaching staff and employees in the performance of their business as they see fit for the working conditions in order to develop a spirit of creativity and innovation that they have no conflict with the laws, policies and procedures in force.

The research has taken the subject of the impact of the culture of quality in customer loyalty, and the Research was based on two variables to constitute the intellectual framework, namely (a culture of quality & customer loyalty).
Research has made on a sample of (45 ) Persons, and lies the importance of the selection of this organization is that it occupies a large and exceptional importance in communication through the output of this organization. And provide better services to the community, and that this organization characterized by great convergence in the nature of its functions and objectives and the nature of the services of interest to a large segment of society. And has been used in the research questionnaire as a key tool to collect data and information, it has also been used to analyze the data and processed information and the adoption of statistical programs such as ready (spss) a variety of statistical tool. The importance of this research lies in that they are trying to go out to frame the intellectual nature of the study variables based on the actual practice of a culture of quality and their ability to create loyalty among the customer. The research found that there is a correlation relationship between the cultures of quality dimensions (supporting innovation). Beneficiary or customer support. Support affiliation whish confirms the cohesion of these dimensions with each other .And the presence of correlation relationships as well as also concluded between the culture of quality and customer loyalty dimensions with each other, which confirms the homogeneity of these dimensions. As well as having a large impact on the culture of customer loyalty ,and research found also to a number of conclusions and recommendations, including support departments that constitute a fundamental pillar in the dissemination of culture as the culture starts from the top of the pyramid organizational and then ranging to other levels .And research as well as reach attention and focus on the dimensions of a culture of quality as one of the main pillars in achieving quality has thus established to build bridges of loyalty with their customers

This research aims to Know range the commitment of the National Centre for Management Development and Information Technology evaluates reactions and learning, behavior and results when the training programs for trainees evaluating, Where the respondent that the center does not evaluate training programs after a specified period That to know the effectiveness of training programs and identify weaknesses in programs and processing so as to achieve customer satisfaction and this is the problem of the research. And came the importance of research to achieve develop training programs proportional with expectations or needs of the trainees to achieve the satisfaction of trainees to keep current customers and obtain more new customers, The National Centre for Management Development and Information Technology considers one of distinguished training centers which he should achieve customer satisfaction by improving the process of evaluation of training and achieve high loyalty by the ministries or trainee companies on the one hand, and increase the performance and improve the knowledge level and behavior of trainees (workers) in organizations On the other hand, and thus Realization is an increase of the trainees towards the sample center.
This research have reached to a group of conclusions and recommendations and the most important There are training programs evaluating only in the short term and the lack of evaluating the long-term Therefore, appear the recommendations necessity to put a committee on the follow-up and evaluation of the trainees have personification as to diagnose weaknesses in training programs and to address them and thus lead to improved training programs to achieve customer satisfaction to participate again.

The general budget of the Iraqi state a great importance in the lives of most Iraqis,
Without them no salaries for employees , retirees , the security services , municipal services and healthy, despite this importance, but it is preparing a manner that caused the waste of public money, in addition to the phenomenon of financial and administrative corruption.
In order to get rid of the waste of public money, at the operational and investment portions of the budget, budget it is necessary to prepare according to mechanisms contractual budget by concluding a service contracts , partnership with the private sector ( P3S ) and contracts ( B.O.T ) with foreign companies, as well as the contractual budget, contribute to reducing the state budget deficit.

Find interested shed light on government spending, taxes and their impact on the index of consumer prices in Iraq for the period from (1995- 2010) by standing on the reality of government spending (consumption and investment) of the total overall spending, as well as the reality of taxes (direct and indirect) of the total tax proceeds, and determine the impact of both total spending and taxes in the price index by estimating function model that expresses that relationship by using multiple regression equation and relying on spss program in interpreting the results.
Was reached many conclusions was the most important that the Intergovernmental Agreement exercised significant effect on the index while not practiced with the effect of taxes, and research found a set of proposals among which was the need to develop plans, programs and form in which it contributes to the reduction of government spending first and tax second to figure index of prices due to the large impact of both government spending and taxes on prices

This study aimed to determine the features of the income tax in Jordan and analysis of its role in supplying the general budget of the necessary financial revenues to finance public expenditures of the state in addition to trying to determine the factors that affect them and that during the study period of 2004-2014 and the study found that income tax proceeds and its contribution to the tax and local revenues The public may have improved during the study period and that this tax comes in second place after the sales tax in the contribution rate has been high volume of tax evasion and breadth of the informal economy in influencing the outcome of income tax and their relative importance has contributed The study provided a set of recommendations that could contribute to increasing the effectiveness of income income tax and their relative importance and provided study a set of recommendations that could contribute to increasing the effectiveness of the income tax was the most important to give the exceptional importance of the activity of the collection of information and the development of accurate data on the assigned base help in access to real incomes, and the need to improve the level of tax services provided to taxpayers, and to conduct the survey and on an ongoing basis to account holders who are not committed to pay the tax, and the emphasis on the development and spread awareness of the tax culture among citizens and transmit the conviction of the importance of the obligation to pay taxes on time and the importance of public revenues to finance public expenditures which increase including the community, which helps to increase the degree of voluntary response to the taxpayers and reduce tax evasion.

The current environment imposed the need for the application of international accounting standards as a result of developments in technology, as well as the transformation of the economy to a free economy and the appearance of multinational corporations and foreign investment, which reflected the need to develop accounting systems in all countries.
And the application of international accounting standards depends on the specific strategic approach that is affected by a number from factors prevailing in the country, including economic, political, social, cultural and other factors.
When the Iraqi study environment it found it apply general approach to the application of local accounting standards, and this is not consistent with the requirements of the current environment, this means that the general approach to the application of accounting standards does not lead to the development of the accounting system.
Hence the need to analyze and discuss strategic alternative approaches to apply international accounting standards, particulary of (proposed) mixed approach as the basis for the application of international accounting standards.
The research has reach to several conclusions that the most important the dependence of (proposed) mixed strategic approach to application of international accounting standards lead to the development of the accounting system, as well as coordination with international accounting standards in the decree and gradual.
The research has reach to several recommendations of the most important strategic necessity (proposed) mixed approach dependence for the application of international accounting standards, which contributes to the development of the accounting system and coordination with international accounting standards

The study discussed economic and financial policies and monetary irrationality suffered by the Iraqi economy for decades, several negative effects, represented in inflation pressures and an imbalance in the commodity markets and monetary, financial and labor market, as well as the deterioration of the standard of living of citizens. And which in turn led to distortions in the economic structure of the country notably large cash block with many zeros and low purchasing power is not consistent with what aims of the Iraqi economy of future developments. This requires officials at the monetary policy reform system management of the Iraqi currency through restructuring and the deletion of zeros.
Here they remained constant controversy and conflict in Iraq on the project restructuring of the Iraqi currency by raising three zeros to return to normal, and that the exchange rate against the U.S. dollar is equal to 3.2888 U.S. dollars more than four decades ago.
The objective represents behind this process to reach safety in the Iraqi currency as (an economic variable) cannot be without it achieves economic stability, monetary or financial or social

This study aims at indicating liquidity risk and its impact on the profitability of commercial banks, using the Annual financial statements for the period between (2008 - 2013) of six Iraqi commercial banks were used. To test the hypotheses of the study, the percentages were extracted, and represent liquidity and profitability indicators. Simple regression analysis method and T test as tools for analysis were applied, through ( spss18) statistical program. Rresults showed the existence of a statistically significant relationship between the dependent and independent variables, namely standards of bank liquidity and profitability of the Iraqi sample banks, The come up with some conclusions and recommendations in order to overcome the banking liquidity risks.

In this paper has been used time series for the study and analysis of monthly data for the amount of oil exports from Iraq models for the period ( January 2007- December 2015) in order to predict the amount of oil exports in 2016-2017 , where the results of data analysis showed that the autoregressive integrated moving average class ARIMA model (0,1,1) is an appropriate model for data representation under study and the proven predictive values rapprochement with the values of the original series which shows the efficiency of the model used, as well as proven model parameters significance when (Sig <0.05).