Journal of Baghdad College of Economic sciences University

financing for small and medium enterprises and promoting their projects, in general, and more specifically in The Hashemite kingdom of Jordan. The research presented common forms of Islamic financing.
The problem of the research was to investigate the role of Islamic financing forms in supporting small and medium enterprises in Jordan, as financing barriers and obstacles are generally considered most significant among problems facing small and medium enterprises.
Relying on data of small and medium enterprises financing forms, compared with data on poverty and unemployment in Jordan, the research, concluded that certain Islamic financing forms are capable of delivering effective solutions in promoting small and medium enterprises, specifically in confronting poverty and unemployment in Jordan.

Became the developing countries in general and the Arab particular day in dire need of reform process of radical budgets of public aims to modernize its structures and reform their institutions and tackle diseases and overcome recessions and underdevelopment in, and these budgets are complaining of widespread corruption and the worsening social ills and the deterioration of economic conditions and sagging management, lack of accountability oversight and transparency , and that out of this situation , and to achieve the advancement of the community requires comprehensive reform , through a national program national graded , according to the strategy transparent and clear enforceable include democratic means of addressing attempts to abort the reform and anti- change, which calls for the deployment of political awareness and cultural support forces reform in the face of the forces of darkness and backwardness .
The public budget in Arab countries have not been able to achieve sustainable development, and this is due in basis to move away this budget for the scientific approach and proper construction, hence the budget reform Arabic becomes a necessity, not an option, and this is done through the reform of the budget through to rely on the scientific foundations the sound-sensitive sustainable development in construction

The Impact of Empowerment Management in the Task Environment of Hotel Organization. This Research employs an applied study that helps to identify the impact of empowerment in hotel organizations and the extent of the changes it makes on the task environment (guests/intermediaries, and competitors). It is Practically applied in three hotels in Baghdad (Al-Sadeer Palnce, Baghdad Hotel, and Sumer Land Hotel). 45 questionnaire forms were distributed, is forms for each hotel. It appears from the conclusions of the research that empowerment management has a great impact on the task environment which in turn has its effect continuously on the organization's incomes.

The objective of this research is that evaluation the taxation policy in according to the economic financial and social aims tro the period (1980-2012) through the role of the financial of the direct and inderct role of the taxes and also the economic role of the taxes and its effects up on the dwvelopment .

This paper aims to identify the reality of the adoption of green marketing in the Algerian enterprises, and the extent of its employees to realize the inevitability of the integration of the environmental orientation. This paper is based on the results of a field study that was prepared on the cement enterprise in Batna. The results confirmed that the level of perception and awareness of the need to adopt green marketing in the enterprise became a reality and tangible in the context of the organization's quest to practice environmental management. The results indicate also the existence of a relationship between the two variables, which describes the correlation between green pricing policy and green marketing strategies as positive and strong, but the relationship is positive and average for the rest of the marketing policies, which means that the level of practice of green marketing has not reached the expected level of understanding of the importance of adopting the environmental policy in the organization

The research aims to diagnose causing factors for divorce conditions in Iraq, that represents one of the dangerous social phenomena being the fundamental cause In family disintegration and individuals’ separation and that leads to great weakness In the social system.
The study society composed of divorced wives in courts of personal affairs in Baghdad.
The study sample is composed of (80) divorced wives in the personal affairs courts Under study.
The results was obtained from research database through the question are that Composed of (22) items specialized in research subject and several alternatives.
The results referred on five factors as the causes of divorce conditions have great Impact on the divorce conditions in Baghdad

No matter how many components of corruption and its causes , the results are in one pot , but it is economic waste of material and financial resources for the community. And that the effects of this waste directly and indirectly . The effects are Bagr direct and indirect economic losses are possible , which could have been obtained by exploiting the amounts that have been wasted . Corruption has arrived in the Iraqi economy over successive periods in all ministries not limited to a specific ministry in spite of the formation of anti-corruption bodies , but it is still widespread dramatically . And may lead to the depletion of the resources of the Iraqi economy if it remains this way .

The aim of this study was to try to develop the service of collective urban transport enterprises using a model of quality assessment, and identifying the various distractions affecting customer satisfaction. Depending on the assessment results, enterprises can take take all the necessary decisions to improve their services from the customer's perspective. All this is by highlighting the quality dimensions used in the enterprise of collective urban transport (ETUB) of Batna - Algeria and their impact on customer’s satisfaction. By applying the servperf model that depends on the assessing indicators according to NF EN 13816 standard of the transport passenger quality. for that a field study was conducted to recognize the views of the bus users in Batna as the study population and the use of a random sample, and the statistical Program (SPSS) was used for unloading and analyzing of the questionnaire.
The study concluded that there is a statistically significant effect between quality used in the ETUB enterprise of Batna on the degree of satisfaction among users of the buses, and that only 30.5% of those who have the satisfaction of the services of this enterprise which is medium. The study results also found that there are deviations from the
standard NF EN 13816 for quality of passenger service and quality used in the ETUB enterprise. And the existence of differences in the dimensions of satisfaction due to the difference in quality type, age group and educational level. While there are no such differences are attributable to the difference in the profession and monthly income.

This searching paper identify the importance of social marketing to rationalize of the health behavior of some individuals through an analytical study of a sample of Algerian health sector workers views in the awareness of the preventive marketing programs carried out by their health institution.
This study has identified through an independent variable (social marketing) and its four dimensions (social product, social pricing, social promotion and social distribution), and a dependent variable) health behavior (of the community members.
To achieve the objectives of the study a questionnaire was developed in a purpose to collect data of a sample of 43 subjects. It last the most prominent result reached by the study show:
- That there is a role given by the following dimensions) social product, social promotion and social distribution (in the rationalization of the health behavior of individuals;
- But there is no role of) Social pricing (to rationalize health behavior of individuals.
Finally this study recommends aim to raise more interest in social marketing programs because of its important role for making the members of our community acquire health behaviors

The Iraqi life insurance sector has small portfolio insurance. Ther is a shortcoming in the promotion of its services and in the marketing and saleing of individual policies compared to other types of insurance covers in Iraqi market.
There are different religious and economic factors affect the number of policies in force and also contribute to the increasing number of cancellations because of the deteriorating culture of insurance and the high of the cover's price and the premiums.
this search try to identify the size of the cancellations of life insurance policies wich are issued by the general Iraqi insurance company and studys the causes and factors affecting them and ways to reduce their impact on the portfolio

This research deals with the subject of “Knowledge Management’s Requirements” and its impact in “Organizational Innovation” at a company for Electronical Industries. The research has been applied and test statistically by developed a special questionnaire of a sample from managers at this company. Aconnection and effect relation has been found between the two variables.

Higher education is the most important pillars of the development of human societies and the advancement of tools and that what occupies the position in creating and preparing technical and scientific frameworks eligible to achieve economic and social development. In addition to its role in industry, science and knowledge dissemination, and adoption of quality systems in higher education is only in response to the requirements of society and stimulate innovation and scientific research to achieve sustainable development of human society service.This research focuses on one of the most important components of the system of university education "outputs", and the goal is to measure the quality of higher education outcomes and identify strengths and weaknesses, and are designed questionnaire with eight axes represent the most important output of our universities Iraq, and the sample is made up from within the university and of a sample of some of the teaching staff at the university colleges of Iraq, was the use of appropriate statistical methods to analyze the results of the sample, the study found a number of conclusions was the most important agreement on the quality of the sample the views of some of the outputs and on the contrary, in some others .

In this paper, we examine the various mechanisms that are based upon corporate governance in insurance companies, and the potential of disclosure and transparency between these companies and all parties related to their activities, as the good governance is a crucial element for the insurance sector in the current stage. Within this framework, and in order to show the various mechanisms of the governance in the Algerian insurance companies we offer a comparative study between the Algerian Insurance and Reinsurance Company (CAAR) and (AXA) Insurance Company By a comparing between the systems of governance in the two companies. The study led to a weakness in the culture and practice of corporate governance in the Algerian insurance companies, which requires the development of an effective framework for corporate governance that following the international standards of corporate governance that are based on the

The cost of the quality is considered the necessary burden for access to high quality and is defined as the arising for the prevention of defects product or process low – lying quality , the costs of the quality consist of four elements , and the cost of prevention and appraisal is two of them , those costs are large proportion of the total costs , the research has been divided into four major research , the first is about of methodology and included the problem , the importance, the hypothesis and the aim of research , the second is including visually frame to research .the third research is about the study of the application of the research at the general company for electrical industries , the fourth research is studied the most important conclusion and recommend of actions which are the researchers reached.

The research aims to clarify the concept of corporate governance and mechanisms of implementation, as well as the concept and measure the gap expectations for fair value , as well as a statement following the implementation of corporate governance mechanisms in reducing the gap expectations for fair value , and to achieve the objective of this research has been tested that model application to private Iraqi companies listed in Iraqi market for securities for the year 2012, has been calculated by the expectations gap over the fair value of common shares , as well as the classification mechanisms of corporate governance to ten variables measured , research has come to exist after a statistical reduction in the expectations gap over the fair value of common shares in light of the implementation mechanisms corporate governance, which has already researcher recommended that the enactment of laws and regulations that require companies to implement corporate governance mechanisms because of its effect in reducing the expectations gap over the fair value of common shares

The present study contributes to provide a conceptual framework for the entrances to the modern measurement and auditing systems quality and environmental management in the company's field of study, and measure the gap between the reality of the company and the requirements to achieve quality under ISO9001 & ISO14001, as well as propose a mechanism helps the company to adopt an environmental management system through compatibility with the requirements of international standard ISO14001..
The study found the extent of implementation of the requirements of measuring and auditing quality and environmental management systems at the General Company for Leather Industries, and the proportion compliance with each requirement, and determine the size of the gap between what the company really do, and those requirements, as a prelude to provide a mechanism to help the company in handling that gap.
The company recommended a procedure, documented in the quality manual, determines the statistical techniques and ranges used in the measurement and control, and handling cases of non-compliance and achieve full compliance. As well as documented procedures which describe the mechanisms to address those cases in detail in the quality procedures booklet.

A mathematical model for parallel algorithm was proposed for the image deblurring using Fuzzy neural network recognition system. The proposed mathematical model was used to suggest a new parallel adaptive neural learning method used to increase the recognition accuracy and decrease time.
To solve image blurring problem, a new de-blurring strategy was proposed in order to reduce or to remove the blur in the images. The proposed strategy was suggested to use the Least Square interpolation controlled by the proposed parallel learning fuzzy-neural network to select the blurred pixels. The proposed strategy gives good results for fully and partially blurred region in images

With an emphasis on the pattern of curative tourism knew and practiced in the days of the Romans, where the therapeutic resorts and curative springs, baths and widespread, in addition to the Pharaonic history that mention to the knowledge of the ancient Egyptians to this pattern, Nowadays with the increasing of the progress of civilization and technology in recent years and doubled pressure of life and different aspects of pollution and congestion have emerged many of the diseases of modern psychotherapy, anxiety and nervous tension, heart disease, etc., thereby increasing the need for tourism activity in general and especially for curative tourism, whether medical or therapeutic or preventive. Therefore, countries of the world are racing to attract tourism and therapeutics tourists from all over the world, relying on what it characterized at both the medical possibilities and natural resources with therapeutic properties. The aim of this study is to analyze the current state of curative tourism in general in Saudi Arabia, and study the effect of the quality of medical services provided on marketing and growth of curative tourism coming to the Kingdom of the application on the city of Riyadh. The study relied on a set of scientific references and studies, research and official reports and opinions tourist competent and medically related to the field of curative tourism, in addition to a field study based on the descriptive method was based on a questionnaire a simple random sample of patients who received medical treatment institutions in the city of Riyadh. Came out research with a number of results was the most important possession of the Kingdom of Saudi Arabia to the elements of curative tourism in all its forms and a private hospital, medical, however, that despite the efforts at the official level of the General Authority for Tourism and Antiquities, there is still a lack of marketing of this type needs to review in the coming years. The research recommended that the adoption of medical institutions in the Kingdom of the policy of development and marketing of curative tourism, and increasing forms of cooperation and coordination

Linear Programming is a mathematical technique to help plan and make decisions relative to the trade-offs necessary to allocate resources, will find the minimum or maximum value of the objective and Guarantees the optimal solution to the model formulated. Linear programming is a widely used mathematical modeling technique to determine the optimum allocation of scarce resources among competing demands, but in the formulation stage in linear programming
Problems (LPP)may occurRedundancy that is belonging tothe tackyorigin data or to keeping away from the risk of neglecting some relevant constraints while modeling a problem. The existence of redundant constraints is common situation that occurs in large LP formulation.This paper presents a new approach for selecting a constraint in linear programming problems to identify the redundant constraints

In order to properly manage risks, an institution must recognize and understand risks that may arise from both existing and new business initiatives; for example, risks inherent in lending activity include credit, liquidity, interest rate and operational risks. Risk identification should be a continuing process, and should be understood at both the transaction and portfolio levels.
Credit risk is the likelihood that a debtor or financial instrument issuer is unwilling or unable to pay interest or repay the principal according to the terms specified in a credit agreement resulting in economic loss to the banking institution.
Credit risk means that payments may be delayed or ultimately not paid at all, which can in turn cause cash flow problems and affect its liquidity. Credit risk is still the major single cause of bank failures.
Credit concentrations, are viewed as any exposure where the potential losses are large relative to the banking institution’s capital, its total assets or, where adequate measures exist, the bank’s overall risk level. This may be in the form of single borrowers or counterparties, a group of connected counterparties, and sectors or industries, such as trade, agriculture, etc or in the form of common or correlated factors. The Asian crisis demonstrated how close linkages among emerging markets under stress situations and correlation between market and credit risks as well as between those risks and liquidity risk, can produce widespread losses.
The credit process issues, many credit problems reveal basic weaknesses in the credit granting and monitoring processes. While shortcomings in underwriting and management of credit exposures represent important sources of losses at banking institutions, many credit problems would have been avoided or mitigated by a strong internal credit process. The paper reviews existing literature that consists mostly evidence from developed countries. A study model is proposed with amendment to fit Iraqi environment.