Journal of Baghdad College of Economic sciences University

This research aims to learn about the reality of university education in Iraq for the period 1997 to 2012 through the use of data on the primary and graduate studies and knowledge of the challenges facing the reform process and through the circumstances experienced by Iraq during the time period in the study reflected on the reality of all economic variables and thus were indicators Applied derived from the study we have obtained as a result of digital study the facts were not indicators of the required level and was therefore the role of education in economic supplement the march weak to some extent due to emergency conditions experienced by the country

The world is at present a mini village as a result of technical development in all areas of life, especially in the field of telecommunications, and has seen the process of economic performance industrial projects assessing a major development in the various countries of the world as a way to increase wealth and to increase the national income and strong access to the world market also improving performance and making investment wise less decisions possible cost in a timely manner at the actual need. The making selection decisions of alternatives to achieve the goals depends on the accuracy of analysis and study investment projects in scientific ways. The research aims to the possibility of measuring the efficiency of the activity of the Iraqi industrial companies (large, medium and small) through data analysis using statistical program (SPSS), which have been obtained from the Ministry of Planning and Development Cooperation / CSO / department of industrial statistics of the time series (2005-2013).

This research aims to exam the effect of innovative capabilities in small projects management , that is by pilot the opinions of sample of (100) small project managers that supervised by " Ministry of Labor And Social Affairs In Baghdad" . The researcher used mean and standard deviation to analyze the level of innovative capabilities and project management capabilities that these managers have , spearman correlation analysis , regression analysis to text the relationship and effect hypothesis , and (T) test to test the different hypothesis .
The mean conclusions of the research are : there are a relationship between innovative capabilities and small project management , an effect from innovative capabilities on small project management ,and there are different between the managers in both variables .

The aim of the research is to identify the concept of the professional Stresses and organizational sources of these Stresses in the internal audit environment and its impact on the burnout at the internal auditors through the various elements by answering of the following main question "Is there effect to the professional Stress sources on the burnout at the internal auditors in economic units ? "
The research hypothesis has been tested by analyzing the results of the field study, which has been through opinions of a sample of the internal auditors in Iraq with respect to the effect of the professional Stresses on the burnout at the internal auditors.
The researcher has been reached to a set of results, The most important that professional Stresses are burdens faced by the internal auditor in his carry emotions unpleasant caused by the surrounding environment and working conditions, and burnout in internal audit resulting from the internal auditor response for long periods of emotional and personal pressures at work, and is the career stress and sag feelings and lack of sense of accomplishment, because of the workload in excess of energy and produces a range of psychological, physical and mental symptoms, thus sense the Internal Auditor low efficiency in the auditing work and the loss of his personal commitment in the work relations

The study aimed to identify the concept and the characteristics and advantages of the application of , and disclosure of industrial waste in accordance with the sudanese tax legislation and identification of the the impact of the tax measurement problems on Vat IN Sudanese industrial sector.
the study CAME OUT IN THE A number of FINDING, THE MOST IMPORTANT of which are : estimated e ratios for expenses and profit margin ratio induces tax evasion. Rising prices has a direct impact in increasing the value of purchases, which reflects negatively on the increase in value-added calculated according to the law No. (20). Carry out the review take place after a number of years with large VAT size and the lack of liquidity then . VAT not take into account the production output in terms of the damaged or losses.

The aim of this study is to provide basic and general concepts of corporate finance structure and funding sources, with an indication of the impact of the funding structure on the degree of liquidity in Sudanese companies working in the industry. Study on the problem was to learn how industrial companies to represent the composition of the funding structure and components of importance for the success of the company and achieve the objective of the project and what impact the formulation (combination) funding structure on indicators of the degree of liquidity, and whether there is a relationship between the combination of structure and liquidity ratio. Where you collect data to test hypotheses of research from data extracted from annual financial statements issued by companies during the period of the study sample (2007 – 2012).
The researchers used a method of correlation and simple regression method and multiple regression for data processing and analysis using statistical packages for the social sciences) SPSS) in order to extract the relationship and the degree of the effect of the independent variables on dependent variables. The study found several results that increase the rate of borrowing in the financial structure of the company the company may lead to risks, the low percentage of trading year at some companies, this decline is due to the inability of the company to repay liabilities through assets, that the funding structure affect liquidity indicators, the Sudanese companies working in the industry

Targeted search determine the optimal production of protected cultivation in plantations province of Najaf farmss, and measure the effect of deviations in gross farm income by using minimize of total absolute deviations model of productive activities as an indicator of the risk margin in the face of the importing of output competitor in terms of price, and to avoid the misappropriation of resources, waste, winning the who The feature of the plant production projects attributes. It is the conclusions of the research that if the producer wanted to reduce the amount of risk facilities for production plans, he should expect less income, so research
recommends the exploitation of greenhouses according to the plan(3) planted Cucumber crop , and diversity the cultivation of crops with respect to covered agriculture after minimize the impact of risk on them, as in the plan(6) to avoid the risk even further .

This study aimed to clarify the conceptual framework for sovereign funds, and to highlight their role in maintaining the oil wealth for the future resources, and reduce the possibility of a statement from the financial crisis.
Search results showed that sovereign funds have a strong and complex on the domestic economy and the international financial market effects, has sovereign Alsnaig contributed to recapitalize troubled financial institutions, in six months, which has invested sovereign funds Magama conditions (79.92) billion dollars in the capital of Western financial institutions, He became SWFs distinct role in achieving financial stability during the crisis, the economic stability of nations royal itself, as the value of the assets of sovereign funds belonging to the Gulf Cooperation Council about 1380 billion US dollars in September 0.2010, that is, they accounted for 34.8% of total assets sovereign funds in the world

The research aims to assess the reality of bribery in the Iraqi environment, and to identify the most important factors caused the extent of bribery that turned it from individual practices to collective practices, where the study focused on the diagnosis of the current situation and to identify the most influential factors in this transformation.
So the dilemma of intellectual research embodied in determining questions related factors that were the cause of the widening range trading in a bribery social factors and personal factors and the role of government practices of some senior officials in the government apparatus. The researcher tried to build a theoretical framework on bribery and causes, practical and another reflecting the assessment of the reality of trading bribery in the Iraqi environment reflected the importance of the study, in order to achieve this goal questionnaire was developed to measure these trends, and distributed to a sample of dealers with some public sector institutions most tangency with peoples such as traffic institution and branches of institutions of food rations distribution in Baghdad to touch the real reasons for the expansion and spread of this phenomenon through the analysis of the sample answers by using statistical tools (Frequencies, mean, standard deviation, variance analysis, etc ...).
The researcher conclusions was the most important main variables was towards support bribery practices, this results depended on mean of all the variables, where was 3.55 greater than the mean premise, and supported that variance analysis results (no statistically significant differences in the views of the sample significant differences between groups about its vision of the phenomenon of bribery reflected specificities of the various institutions), which means that the visions of this phenomenon is the one at the community level. As the most important recommendations was an emphasis on the need to strengthen community values and religious beliefs to reject and renounce trading bribery practices through the establishment of government agencies responsible promotion of this culture, and visions of society in the elaboration of the concepts of integrity are the norm moral and honest employee is a normal situation, in addition to strengthening and enhancing the regulatory agencies by identifying their targets accurately in accordance with the scientific approach and give it powers commensurate with their work while strengthening the measures taken against those found guilty of corruption charges.

The objectives of the study Tends to show Make To Order Strategy and the Impact achieving competitive Advantage in Jordanian Pharmaceutical Industrial firms. The study population consists all Jordanian Pharmaceutical Industrial that includes (23) Firms. The study sample includes (15) Related Members of the Jordanian Association of Pharmaceutical Manufacturers 2013 . The Unit of Sampling and Analysis includes of top management and vice manage, Unit Manager, Head of Department totaling (152) person. To achieve the objectives of the study, the Correlational descriptive analytical method was used for data collection, analysis, and tasting hypotheses. a questionnaire, which consisted of (13), items was used to collect information about study variables. A number of statistical tools and methods were used such as the arithmetic mean, standard deviation, and canonical analysis. The results reached showed a significant impact of Make To Order Strategy in the competitive Advantage Jordanian Pharmaceutical Industrial firms effectiveness of Jordanian Pharmaceutical Industrial firms at level (  0.05).
One of the main conclusions of the study is that of All Manufacturing Strategies are effective in Jordanian Pharmaceutical Industrial firms effectiveness of Jordanian Pharmaceutical Industrial firms Different levels, The most effective Make To Order. The study was presence that add competitive dimension rank high in companies subjected to researchanal the existence of an impact with artatistical norm in evaluation the studied sample for competitive mens level is due to change of organization age at level
(  0.05).
The study recommends that the companies should adopt an environmental analytical study and related improving the application of add Manufacturing strategies and considering them as competitive excellence basic.

Shopping accounting phenomenon is considered an expression of the method is left to market regulation under which accounting and its applications and information in the community assuming non-interference of the state in this process. This method is one of the methods of organization, but it carries with it a struggle between the forces of supply and demand that appear Heima could have assumed that the parties to the conflict to show a pattern of organization aims to expand the self-interest of these parties once the commitment to market rules. Also, this method, which represents the embodiment of the shopping phenomenon expresses many data perhaps the most important faith community the ability of the market to regulate accounting and therefore entrusted with the task of this kind and that the standard of success and failure is the extent of the market's ability to meet the requirements of society. The researchers have studied the phenomenon of shopping accounting and identified the factors that they thought wherever it is present, powerful and influential, the shopping phenomenon accounting method would be appropriate to regulate the accounting and these factors are: the external auditor and the company's management and the capital market and the diversity of the accounting application. Conversely, where it weakens the strength and the presence and influence of these factors, there is a belief that there are no shopping opportunities for the emergence of the phenomenon of accounting. The last determinant of the presence or absence of a phenomenon is the effect of legal restrictions, which violates the very nature of the four factors above. The primary objective of the study is to determine the impact of these factors on the presence or absence of a phenomenon in Iraq and thus access to the conclusion of the ability of the market to regulate accounting. The researchers have concluded that a set of conclusions highlighted the impact of the five factors where indicated study, which tested in the light of a sample of university professors, accountants, legal opinions to the power of the impact of legal restrictions in the absence of the phenomenon and boosting the weakness of the role of the external auditor and management and capital market and lack of application diversity Accounting, which collectively formed a barrier to the existence of the phenomenon should not prevail in an environment such as Iraq. These results highlighted the need to beware of criticizing the role of the auditor, management or market or government interference in the exercise of influence in the absence of a phenomenon in the belief that these roles and as far as the phenomenon such as a very important shopping accounting in Iraq

Every one puts his priorities when thinking about his need for insurance, he starts with his car and then his health and finally his life. So, he will face many insurance difficulties when he wants to insure his life after a decline in his health, this is because the cover is unforeseen service and it is not a physical Commodity or concrete benefits. Therefore the underwriter will need to identify data about the proposales especially data which is related to age, health status, occupation and marital status.
This research deals with the concept of the health status factor and determines the role of different kinds of diseases as influential factors in underwriting of the individual life insurance in order to reach practical suggestions to develop the administrative context in which followed by the Iraqi general insurance company in underwriting the life insurance for the insured persons with various diseases and factors that will affect the pricing of the covers.

This study aims to identify the role of financial analysis in determining the path of economic institution. To achieve this, a questionnaire was designed and distributed to the employees in the economic institutions in Nablus, and the statistical software (SPSS) was used for the analysis of questionnaire data. The study found several results most importantly: financial analysis is very necessary, and that the financial analysis contributes to the implementation of long-and short-term plans with high accuracy.
The study suggested a number of recommendations including: continuity of financial analysis, working on reducing the costs of financial analysis, and informing the staff on the objectives of financial analysis and its positive results in the course of work of the Foundation.

This study aims to highlight the role of industrial districts in achieving sustainable development in Algeria , through emphasizing on the industrial zones and the main indicators when resettling it. For this reason we have addressed the concept of industrial zones and their role in development, and the goals and objectives of these areas, and the provision of appropriate investment climate in order to achieve the dimensions of sustainable development: socio-economic-political-environmental

Living economies of the world state of competition and racing around to provide the most important features that are available with and for the purpose of persuading investors as the best country to do invest in where governments play a major role in enabling the economy to attract investment flows as that of faceted important role of governments in this area is to provide economic environment College stable and also create an environment in legislative and legal encouraging and stimulating foreign investment in the form that serves the interests of the national economy, it is known that the Arab countries made great especially since the middle of last decade to repair associated with foreign transactions structural imbalances and work on a stable economic policy, legislation and judgments motivational and attractive for investment and provide an environment appropriate infrastructure for investment activity came Saudi Arabia ranked first in the Arab world-first globally in the list of recipients of foreign direct investment by the United Nations Conference on Trade and Development / UNCTAD report attributed the report sat Saudi Arabia on the first ranking Arab in attracting foreign direct investment to several causes of the most important evolution protection legislation foreign investment and measures to encourage and attract and easing restrictions on entry into the private banks, real estate and telecommunications sectors and the report said the local market that privatization operations in Saudi Arabia, which included many sectors also contributed to the flow of foreign investment, especially in sectors such as aviation, which contributed to the other to attract more investment foreign direct as well as continued strong economic growth and improve the investment climate in Saudi Arabia

To the success of any sector in the financial markets depends on how the management and making appropriate decisions to improve the performance of these sectors. In light of the increasing competitive advantage for the various sectors, the reliance on the physical value of those sectors is no longer sufficient to meet finance and economic challenges therefore, it had to be relying on intangible values such as the intellectual capital to raise the level of performance for these sectors. banking sector as one of the important institutions for the advancement and development of the national economy.
Therefore, this research aims to study the effect of value added coefficient (VAIC) and its components on the financial status of 15 Iraqi banks for the year 2012.
The results of this research have demonstrated that there is a strong influence of intellectual capital and its components (independent variables) on the financial situation of banks (dependent variable), but the employee capital did not have a statistical impact on the financial situation. The researcher recommends to give attention to knowledge assets and to encourage to be more interest to the components of the intellectual capital (human capital, employee capital, structural capital) due to its impact on the financial situation of the banks which have been identified it by measuring the productivity and profitability.

The research aims to identify the reality application of information technology and its impact on the competitive advantage of Asia Cell cellular communications company. The importance of research is using information technology in the company enables subscribers to obtain the required services. This leads to their satisfaction and thus reflects positively on the company in order to achieve a competitive advantage.
The research based on Descriptive analytical method. A sample of 40 individuals is surveyed at various levels in IT Department, by distributing a questionnaire consists of paragraphs distributed in two areas (information technology and competitive advantage).
The research reached to a set of conclusions, the availability of the necessary hardware, the required software, and integrated database within the company, which contributes in the decision support processes to solve problems. In addition the role of information technology is to promote the competitive advantage of the company.
The research recommended on more focusing to the availability of training programs for the worker of the company, accordance to the modern technological developments .And activate the dimensions of cost and innovation to achieve the competitive advantage of the researched company.

The Research deals with the analysis of the Impact some of style Leadership modern in achievement Requirements Total Quality Management.
This research has been applied on intentionally sample that consists of (54) managers who work in the department and factories of The General Company for the Electrical Industries.
The research used the questionnaire as main tools to collect data and information.
The research tries to test main and hypotheses number of stastical method Deferent have been used in the analysis of this research by used (SPSS) and (Minitab) programs. This research has been to a group of results the import ants of them are: there is effect with moral indication for some of style Leadership modern in achievement Requirements Total Quality Management.
This research recommendations with a group of conclusions serve it's aims

The large fluctuations in oil prices marked the repercussions in the economies and policies of countries in the world as a whole, including both consumer of oil, or his product. The debate continues on the issue of decrease oil prices and what the reasons behind these decrease still.
So the Iraqi government suffers from the process of preparing the state budget under the current circumstances as a result of changes in the price of oil, which is the President supplier in financing the budget.
This means that the preparation of the state budget does not fit with alopecia changes in oil prices, so research aims to prepare a general budget of the state are flexible by taking prices lower and higher oil under a certain extent until the control over these fluctuations in the light of this term.
The research has reached to many of the most important conclusions that the preparation of the flexible general budget of the state to achieve ensure that the work under the vagaries of oil prices.
The research has reached to many of the recommendations including the need to prepare the state budget in the oil price fluctuations through flexible budget that takes into account the lower and higher limits of oil prices.

The aim of this paper to the statement of job analysis as one of the important functions of human resource management and explain their relevance to the organization for the conduct of discretionary functions, because this process provides a lot of information about the functions of the organization and a private specifications occupants and there is access to the idea of putting the right man in the right place, not only this paper at this point but beyond to include a field study by knowing the relation analysis functions Baltsier estimated functions from the perspective of managers of educational institutions state of El Tarf have concluded this study to the existence of a correlation positive correlation with statistical significance between job analysis and management estimate of jobs

This paper tries to build the best linear regression model (BLRM) using Least square method (L.S.M) for data taken from random sample of families in Baghdad to predict and control the local consumption of electric energy. To achieve that aim it has depended on the examination of residuals of linear models. It's used "SPSS system" for the following:
- Detect the outliers and the influential observations of them and also the multicollinearity problem.
- Meet the usual assumptions about the errors (UAE)
- Find the mean square errors (MSE) and the mean square predicted errors (MSPE) as criteria to arrive at BLRM.