Journal of Baghdad College of Economic sciences University

The study shows the chages occurred in the economic in ternational relationships after the collapse of the communism and the appearance of the currents of the globalization and the accompanying call for the econonmic liberation through establishing the world trade organization as this organization took in charge the a dministration of the internantional economy,besides the in ternatuctional fund and the in ternational bank for the Construction and the developments, as these two organization’s have been tasked with the administration of the financial and monetary satiations of the global economy.
The recarch dealt with the future prospect of the prospects of the Arabic economy through actual situation of these economies and the ways to develop the common Arabic work in all the economic sections and to establish Arabic agglomerations in one unifie Arabic economy

Development of new products is one of the challenges faced by companies. Vantage new products, and the ability to develop and increase the quality consistently a major reason for the success of the companies. So they are working to develop methodologies and different software, which aims to assist them in one or more aspects of the development and design of the product and the process. One of these methodologies: CE concurrent engineering, which aims to shorten the time limits and improve the overall quality, and works to reduce the development time of the product through the simultaneous development.
We have conducted this research in the General Company for Electrical Industries and adopted its product (machine cooling water three taps) as a sample for research. In order to reduce development costs and reduce the period from the end of the development, and even access to the market in addition to reducing development time by comparing the development process carried out by the company with the development process carried out by the researcher. Search to find a set of conclusions , including the presence of significant
differences in the process of development time and cost and time of arrival of the developer to market the product, the process in which they are using concurrent engineering methodology, the process, which do not use those methodology.

Targeted research the impact of applying the principles of corporate governance of listed companies on the efficiency listed in Iraq Stock Exchange companies and Balgha 77 companies, the study showed that the application of governance Iraqi companies had a role in raising the efficiency and the disposal of the case of failure, where I tested the efficiency of companies to predict the failure and by five financial ratios Altman using the model, as well as the role listed in improving the Iraq Stock Exchange index companies.
One of the main recommendations of the study: the need to adopt a financial failure models including model Altman, to help each company's annual prediction, and that is disclosed in a special report called the company (site of listed companies from the financial bankruptcy). And that the management of the market and the Securities Commission is seeking to organize intensive training courses specialize in the field of multi-linked corporate governance issues efficiently and overcome the risk of failure and the market.

in This recently, the world is experiencing an Contemporary economic transformation in the Business Environment, including the revitalization of the capital markets and the growing competition between the enterprises, its became characterized by conditions of uncertainty and risk. It is led to the need to providing accounting information is characterized by quality, where it can not be of high quality unless they are characterized by a set of qualitative characteristics, This will lead to help in making investment decisions.
This study aims at demonstrating the impact of the quality of accounting information on the investment decision-making process in economic enterprise at Constantine, This study has resealed a positive impact of a statistically significant for the quality of accounting information on the investment decision-making process.

The finance market is divided into many subsidiary market . The major one is finance papers market . This market contains long time investment , in the comparison of monetary .The chief aims of this market is aggregation saving in the community to buy finance papers .
In this market the saving is charged to loans to increase growth in national economic
The study takes the finance market in Egypt .

For the purpose of determining the variables that affect the adequacy of the monthly income of the Iraqi family and a statement of any of these variables have the greatest importance in influencing and grading according to their impact to satisfy the basic needs of the Iraqi family has been used logistic regression technique (Logistic Regression) binary response included a sample search on the study (200) Iraqi family pulled randomly from four different zonal level layers of metal which Shi (Mansour district, al-Obeidi neighborhood, ur neighborhood, neighborhood Flame) in the city of Baghdad has addressed research study of eight independent variables (Independence Variable) type of binary response (Binary Response ) and then test the hypothesis Search Home (H0) for the independent variables according to the hypothesis, which states that no significant effect transactions on the monthly income of the Iraqi family, as follows:
Ho: - bi = 0 i = 1,2,3,4, ......... 8

This research aims at clarifying that costing Accounting is like the other Accounting branches that is adaptable , proceeding , and responding to the requirements of environment and society. This aspect could be defined through one of the costing Accounting systems , that is Activity Based costing systems (ABC) and its intellectual starting that revolved around the dynamic , but not stability , to rhyming with the changes of technology age for three generations (PF-ABC,TD,ABC).
According to what have been mentioned above , this research has recommended for the consistency necessity of Accounting scientific researches (on both levels of university studies , elementary and high) with the contemporary global themes , specially in the era of costing Accounting according to the exiguity of carrying on with the topics that their production is innovation or creativeness of costing Accounting models or systems that matching with the national and global environment changes

With the application of the technological development appeared the electronic tourism industry which constitutes a high percentage of the size of the electronic trade in the world. Many countries try to familiarize the electronic tourism to improve the economic performance of the tourist institutions, the small and the average ones in particular. Even though, travel and tourism companies in Iraq lack the good knowledge of electronic tourism, its applications, and importance for developing their performance. This makes it necessary to look for a suitable methodology to largely attract the attention towards the use of the technology of data and communications by travel and tourism companies to achieve their desired objectives. This is represented by acknowledging the electronic tourism, its applications in developing the offered services, and the suggestions that may improve the electronic performance of these companies in Iraq.

The research aims to identify the reality of the work of Iraqi Company for Financing SMEs standing on the financial performance of this company to provide loans to small and medium enterprises in Iraq, and to achieve the objectives of the research were formulated hypothesis can provide financing for small and medium enterprises in Iraq through the funding sources available to the Iraqi Company to finance small and medium enterprises, has shown results in the light of the analysis of the data and information submitted by the company, that the company using the amount of the grant provided by the United States Agency for international Development's (6) million dollars to fully along with co-financing provided by the participating banks and recycling actor for repayments to a new generation of loans, has contributed another in the operation and development of these projects and then run new jobs.

The concept of the relative importance of the concepts adopted by the auditor to issue professional judgments, which is necessary to enjoy efficient because of these provisions of the effect on the users of financial statements in making their decisions investment should the auditor have fully surround the concept of relative importance and what means to him in the process planning and implementation of the audit process and in determining the type of opinion that is best suited to each situation faced by the checker, and therefore it must estimates the initial levels of the relative importance of the purposes of the audit and that this estimate includes everything that is essential for each group in the financial statements, plus it helps auditor in planning method to collect the appropriate supporting evidence for each of the items under scrutiny.

This study aimed at recognizing the role of production information system quality on achieving competitive advantage at industrial companies in Jordan.
The Population of the study involved those in supervising Positions in the industrial companies through a Purposive Sample for "23" industrial companies in Jordan, The sample involved "151" Persons. The achieved results are:
The Population at the industrial companies through a Purposive sample for "23" industrial companies in Jordan , The sample involved "151" persons . The achieved results are:
The study viewed that there is correlation between production information system quality and the competitive advantage in all dimensions. This is due to the understanding , the part of the administrations in the researched companies, the importance of applying the information system and its role in the rapidity of getting information and making decisions which strengthen the competitive quality .
Based on the results the study recommended following :
1. Considering the continuity of applying the concept of Production information system characters quality , taking into consideration the importance of from dimension as a dimension of production information system quality , because of its effect on improving and achieving the competitive characters quality.
2. The interest in the continuity of achieving the competitive quality. The study recommended conducting applied researches for other economical sectors, since this will improve the economy in Jordan among the economical changes

The study deals with Green Marketing and their role in the implementation of strategic marketing goals. It focuses upon management levels in the State Company of Leather Industries, who are the directors managers.
The problem of research is to see the role of Green Marketing in achieving the strategic goals of marketing, which are the directions that are mostly influenced. It aims at achieving number of knowledge goals depending on two major hypothesis.
A questionnaire is used in data gathering and information concerning research. A sample of (30) managers is selected in addition to the head departments in the company. In order to treat data, a number of statistical methods such as the mean, standard deviation, simple linear regression and correlation were applied. The results indicated that there is a significant relationship for the Green Marketing in the strategic marketing goals.

The impact of the application of the Balanced Score Card on the performance of Jordan Telecom Companies
This study aims to identify the effect of the applying of the Balanced Scorecard on the performance of the Jordanian telecommunications companies. The descriptive and analytical approach has been adopted in this study. In order to realize the objectives of the study, two questionnaires were distributed to the study sample, consisting of Jordan’s Telecom companies. The number of distributed was (60) questionnaire, of which (30) to workers in the Jordanian telecommunications companies, and (30) to the concerned clients, (60) questionnaire were recovered, by any (i.e recovery rate 100%). All questionnaires have undergone statistical analysis.
The study arrived at a range of results, including:
The existence of a relationship between the application of the Balanced Scorecard and performance of the Jordanian telecommunications companies.
Also, it was found that workers in the Jordanian telecommunications companies enjoy a high degree of awareness with regard to the application of the Balanced Scorecard, in line with the desire of the companies to improve their performance measurement for arriving to the goals planned.
The most important recommendations are as follows:
Increasing the internal communications effectiveness in the company to obtain maximum possible advantage from the application of the Balanced Scorecard, exchange of experiences between the sections, and the need to avoid the problem of unrealism in setting goals, or lack of required effort in identifying it, which turns it to be unrealistic goals that cannot be measured or objectively evaluated.

The research aims to shed light on the concept and the motives and methods of creative accounting, As well as to identify the concept of the tax base and income determination theories It is intended to income and accounting income tax and the effects of creative accounting in determining the tax base for income, The focus of the research problem that negatively affect creative accounting in determining the tax base for income, As the practices and creative accounting methods affect the precise determination of the shell and fair taxation of income. Have been distributed a questionnaire to 60 examiners in the department of taxation of companies and the Department of Control and Internal Audit in the Public Authority for taxes and the number of auditors in the audit offices and university professors specialists, The results showed that the accounting methods practiced by companies (taxpayers) as a way of creative accounting, both at the level of revenue and the costs of an effect on the level of profits or assets of the impact on the financial position have an effect in determining accounting profit and then profit tax

This Study sought to determine the role of psychological empowerment on the employability of Algerian employee through a prospective study on a sample of a temporary employees in laghouat, the study has an independent variable (psychological empowerment) and its four dimensions were in (meaningfulness, self determination, competence of employees, development of job) and a dependent variable (employability).
To achieve the above objectives, questionnaire was developed and distributed to a sample consists (375) subjects and then descriptive statistical technique such as (mean, standard deviation) and analytical statistical technique such as (regression) were used to analyze the data. the study has reached the following conclusions:
1.there was a statistical significant role of the two dimensions of psychological empowerment (competence of employees, development of job) on the employability.
2. there was a no statistical significant role of the two dimensions of psychological empowerment (meaningfulness, self determination) on the employability.
The study has recommended the followings: the need to address the development of perceptions of the four dimensions of psychological empowerment of Algerian employees, to increase their employability especially since the study has shown no role of the two dimensions (meaningfulness, self determination) in the employability of Algerian employee.

The subject of public relations has received attention of researchers and scholars management and marketing, so as to keep pace with the rapid developments in the field of business, which is one of the characteristic features of departments for the new millennium to achieve marketing objectives, and state company for trade Auto and machinery were the sample for the application of the field part of the search.
The research problem which is determined by lack of knowledge of management of state company for trade Auto and machinery in the role of public relations in mass communication and draw a positive image of the company in order to achieve marketing objectives.
The research aims to raise the attention of the company's management on how they can through which to activate of mass communication to achieve marketing objectives based on two assumptions two main presence correlation relationships and splash morale of public relations to achieve marketing objectives, and sought the researcher to include the current research within the theoretical field and analysis comprehensive been variables tested using a number of statistical data, means a (percentage, mean, standard deviation, correlation, regression coefficient) which were collected through personal interviews and form questionnaire, which was distributed to a group of managers and employees working in the company's research sample totaling (30) people.
The searcher had reached a number of recommendations, the most important to expand and deepen the reliance on the public relations by the Directors, a Research sample, which actively contributes to the company for marketing objectives. 

e with human sources, YOU HAVE TO ASK?
By the expression categorical data, we mean data which are presented in the form of frequencies falling into certain categories or classes. A categorized "variable" may simply be a convenient classification of a measurable variable into groups, in the manner already familiar to us. On the other hand it may not be expressible in terms of an underlying measurable variable at all. For example, we may classify by : (a) their height, (b) their color,(c) their favorite games. Here (a) is a categorization of measurable variable, but (b) and (c) are not. There is a further distinction between (b) and (c) , for hair color itself may be expressed on an order scale ,according to pigmentation from light to dark. This is not so for (c) .We refer to (b) as an ordered classification or categorization, and (c) as an unordered one.
There is a further point to be born in mind: on occasion, the two variables being investigated may simply be the same variable observed on two different occasions, e.g.,( before and after some events ) or on the related samples e.g., father and son, husband and wife, etc..).We shall refer to such situation as one with identical categorization. Identical categorization may, of course, be of any of the types (a) ,(b)or (c).
Our interest in categorical data associated with two or more variables expressed in categorical form, there expression called a contingency table

The objective of the E-Environment is to help countries, jurisdictions, communities and organizations, particularly those in the developing world. Nowadays, there are many applications usage in every day’s life such as electronic banking, electronic learning and electronic government, etc. Electronic government is the application of computers, or/and electronic appliances in the governing activities and operations of a government; whereby both the government and the public interact transact electronically. Variables like social factors, Performance Expectancy, Effort Expectancy and Users Behaviour be determined majorly before the adoption of EG as a technological package. With the theoretical perspectives of the Unified Theory of Use of Technology (UTAUT) this study is aimed at investigating the related variables that could mitigate the adoption of EG in Iraq. Scores of studies have employed UTAUT to achieve similar objective, but none has implemented UTAUT to the adoption of EG among electronic environment in higher education institutes in Iraq. This study tests the usage behaviour of EG in Iraq, with that, data gathered from higher education institutes in Iraq.