Journal of Baghdad College of Economic sciences University

Research seeks to diagnose the impact of supply chain management represented By its three variables ( supplier relations , completion of the order, customer relations) with the four logistical system dimensions ( costs Administrative , wages , transport, stores) in the General Company for Electrical Industries _ Baghdad . tested hypotheses relating to first identify correlations among variables research, and test the second hypothesis effect of supply chain management in the dimensions of the logistics . the selected sample of the company's products surveyed ( water pump , electric motor, electric heater, Ceiling fan) through data analysis and quantitative indicators of interest to the subject, relying on some measures ready in order to obtain the desired results. , as well as the use of the statistical program SPSS-20.
The research found a set of conclusions, notably not to give adequate attention by the management company to manage the supply chain own, where the results confirmed the presence of impairment indicators management of the supply chain and the overall level of the individual and their relationship to the dimensions of the Logistical system not to deal in a scientific and professional by the administration of the supply chain with the dimensions of the system and in particular the costs of logistics warehouses and transportation costs, despite the importance of these two variables and their impact of the level of the company's operations.
The recommendations focused on the work on activating the mechanisms of achieving better relations between supply chain management and logistics system of the company surveyed to enable them to continue in the market , which has intensified the competition is unprecedented , as well as globalization in the age of the third millennium and brought with them from the competition is habitual whether price or terms of quality .On the management of the company to give adequate attention to and deal in a scientific and professional with the dimensions of the logistics . And this administration to change its policy and to address deficiencies in this aspect that the procurement function aimed at securing the goods and services of good quality from a supplier committed to a price , and the right amount , and the delivery time and suitable place .

For the purpose of transition economies in the direction towards the privatization policies in Iraq are resorting to the use of modern methods of financial analysis Such as the analysis method according to the balance sheet logarithmic function of the information. Detection was calculated production and trading and profit and loss only. The Stkhraj was a profit or the trade deficit for all years were used linear regression function and linear and logarithmic function and the function Quadratic and cubic function and the function to determine the efficiency of vehicle performance. The function succeeded linear and logarithmic function to pass the tests Standard statistical and other Aldawal failed to pass the tests.The researchers then use for the purposes of financial analysis to predict failure or success. There are several models used for the purpose of predicting success or failure We have used the form best suited to the available data for this company The results showed that the probability of failure of the company more successful. Then we head towards the adoption of privatization policies of planned energy and energy available and the design capacity. Have been used as an examination Ttabiqihan Joint stock company R.M.C. . The trend towards privatization has achieved high profits cover the losses if the successive applied.

The concept of strategic flexibility, the latest concepts of flexibility, is directly related to the notion of uncertainty and areas of strategic importance for organizations. To deal with this uncertainty, the availability of a component of flexibility is a basic requirement of modern strategic thinking and strategic flexibility has become one of the most important criteria for determining the maneuver and choice strategic. In this article, we try to examine the concept of strategic flexibility and we show to develop in the framework of the theory of resources.
This research aims to study this concept according to the theory of resources, which has enabled us to provide an integrated model for how to develop strategic flexibility for companies. This model is based on: the need to own and develop Organizational flexibility allows the foundation to build proactive and offensive strategies not only adaptive and reactive strategies, through the: innovation, diversification, outsourcing and managing relationships with external partners

The financial role of the Government-financial Management is greathy reflected through analysing it's strategy in tow financial policies , i.e. public expending an tax policies , which represent direet tools through whick the government affect on Economy.
It is known that the tox policy in Iraq suffers from a weakness due to its inability to achieve the aims desired through its cooperation in the public revenues to cover apart of the public expenducir and then achieve prosperity and financial and economic stability.
The possibility of using the tax system to serve the Nationl Economy as an elemlent component of those of reform and as a financial policy to support the general budget revonues of the state may be achieved throngh activating custom code-tarriffespecrally the importing tax . The law of costumetax was legislated in Iraq unelern the No.22 in 2010 , to protect the National Industryfrom the policy of dumping and prevent the import and entrance of the goods harmful for health , social status and organize the random-import policy.But this law has not been in work applied yet , and the Iraqi Economy is need of a law related to custom tax creler to increase the performance of pubic revenues.

The purpose of the present study is to identify the role of tax governance through direct and indirect tax control as a mechanism to reduce management and financial government corruption. To achieve the study goal, the researcher designed a questionnaire and distributed to a sample of income and sales tax auditors recruited from a number of tax departments along with external auditors in the H. K. of Jordan.
Results indicated a role for the direct and indirect tax control in reducing government corruption, and that the more tightened the tax control through procedures and monitoring by the tax department, the management and financial corruption will reduce. Further, external auditors have a part to take in reducing corruption under the tax governance system through the indirect control mechanism.
In light of the results, major recommendations suggested were:
Tax control need to be reorganized at different levels, to raise awareness to tax, and increase the electronic services provided online, particularly distance and eLearning, and to simplify tax procedures at information centers for taxpayers.
The study also stresses on improving life conditions for employees through developing the rewarding system and associating annual premiums with the inflation rates, and to make tax examination procedures intelligible for taxpayer in form of easy and clear instructions.

The social responsibility in terms of work and public organizations promote the reform of the social aspects of it and provide services to the community and balancing it with the requirements of economic performance trend , being used to express obligations on institutions, the completion of a set of social objectives for the benefit of society as a whole , meaning responsibility the actual practice of social responsibility and economic development together , this requires the work of public organizations in a responsible manner , since it is noted that many of the activities performed in terms of being a legal obligation to impose laws and regulations implemented , and that it was a violation of the aspects of social responsibility , which loses that status active in the community and paints a distorted picture of some of its activities , as a result prejudice to clear some or all of the dimensions of social responsibility core of ( attention, understanding and participation ) and standards ( legal , economic , moral , charitable ) , to constitute a real problem requires research and investigation it down to diagnose and try to propose appropriate solutions.
Hence the study to cover the above problem , which is no longer the subject of social responsibility is limited interest in the local , as it has become important issues at the global level , where she held several scientific conferences around him , was issued International Standard particular social responsibility ISO26000)) tried to researchers invested for the purposes of Applied research . And that the main objective of the research is to identify the concept and importance of social responsibility and the controversy around it , The importance of the research lies in the consideration of social responsibility an integral part of the responsibilities of public organizations that are supposed to be the stuff axiom according to the laws and the Constitution is the most prominent findings of the research is to interest the company in all its dimensions social responsibility and the constant quest for the application of international standards for corporate social responsibility , and that the most important recommendations that are referred to by research emphasis on spreading the culture of social responsibility by creating a regulatory environment that is aware of its importance and the development of procedures and plans in order to achieve it.

The Research target to examination the Corporate Governance Quality Indictors, accordance to Researchers Viewpoint, with its role to check the financial decisions Effectiveness, in general, and especially the working Capital Management decision.
The Research used the institutional equity as a quality indictor and its impact on working capital management, through main hypothesis which is include two sub hypothesis after enter two interactive indictors (Block Stockholders, and Board of Directors equity) with the quality indictor. Testing hypothesis Result explore the significant impact of governance quality without or with interactive indictors.
Keyword: - Corporate Governance Quality, Institutional Equity, Block Stockholders, Board of Directors Equity, Net Working Capital

The banking activity is of exceptional importance in the process of economic progress and development of most countries , and that the financial institutions Especially from banking to take into consideration when maximizing profits as well as the cost of the study achieved returns and risk element to Tngenb these institutions the risks of daily liquidity and credit capacity in times of crisis , researchers have tried to measure and analyzeRate of return and risk in TBI guided by financial ratios for the study of the relationship between the two researchers have reachedTo the suffering of the Iraqi Commercial Bank the risk of Otmanyh and not to exploit its optimal exploitation of deposits have tried to reduce the risk of bank capital resulting in lower return on deposits and on the size of assetsTo avoid these risks must hedge the bank management of banking risks and optimal exploitation of resources and the development of a policyTo address the credit risk and non - performing loans and compliance guidelines and instructions of the Central Bank .

The research aims to identify the level of the dimensions of quality of service in a selected sample of hotels in Baghdad (Ishtar Sheraton, Palestine Meridien,and Al-Mansour Melia), because of its important role in the revitalization of the tourism and enhance the competitiveness of it, has been selection a number of dimensions, which is an expression quality of service, and that reference to them a number of researchers in area and that was the (Tangibility, Reliability, Responsiveness, Assurance, Empathy, and Understanding of the customer), as through these dimensions can be judged whether those organizations have the quality in their services.

It was the adoption of the checklist as a way head for the completion of this research was done after cohabitation field researcher for the study site and through interviews with the people involved for the purpose of completing the checklist, was to answer research questions that expressed the research problem.
The research found to get dimention of (reliability) at the highest rate was (2.25) and the percentage of (0.75), while the other got-dimensional ratios close ranged between (0.67-0.72), either dimention (response) has got the lowest rate was (1.82 ), and the rate of (0.67), and aspect ratios indicate the quality of service that have been obtained on the possession of the organization researched for a satisfactory level of quality of service, but it should be on the surveyed organizations increase these percentages by improving the quality of service.

This research focuses one of the most discussed by specialists and economists topics on the effects of the internationalization production by multinational companies in developing countries process, one of the teams since the effect size especially positive is indisputable that these companies are working on the transfer of technology to increase productivity and maximize spending on research and development, provide a renewable source to finance development programs and contribute to the growth of national ownership and increase the private sector's contribution to gross domestic product, the modernization of administrative systems in developing countries , as well as the training of human resources. The other team opine that such companies is a new form of colonialism suffered by developing countries, where they work on the depletion of natural resources to maximize profits in developed countries expelling profits, benefit from mobilization skills and harm the environment .
This study aims to defining and discussing the theoretical and practical evidence for each team, and try to see the moderate view to maximize the gains to the internationalization of production by multinational companies in developing countries and minimize risks or negative effects surrounding such a process.

The essential role of the commercial banks has been figured out by its importance in accepting deposits that can be withdrawn in checks by depositors at any time.
So the banks played an important role in the composition of the money and employment, where banks are considered big saving coffers and main channels of financing, hence become one the important components of the banking system through its financial intermediary functions in the compilation of the money or savings of the fixed or non-fixed deposits and saving deposits to reinvesting or granted as loans or as credits so the banks guarantee its profits via the difference between returnsand the cost of employing deposits by the difference between the price of interest payable and receivable and has thus emerged as the importance of the commercial banks as a component of the banking system and a major impact on the economy through recognition on basis of operating resources of commercial banks as well as on the concept or portfolio risks and measuring the ability of the application of these banks to those foundations and rules in increasing the productivity and effectiveness of banking services and its ability to keep pace with the evolution of the banking business and global competition.

The function of the Association is a tool that allows modeling functions marginal and determine the distribution of bilateral common for those countries in this study were selected four types of functions which function Plckett, frank , Clayton and function gumbel has comparative between these functions using a scale MSE and through the volumes of different samples (10,30,50,100) has been shown to be better than during the Association scale

European Central Bank has an important role and renewed in alleviating the negative repercussions of the sovereign debt crisis of Greece and the rest of the other European countries threatened after he was allowed to intervene in the financial markets as a contribution to resolve the crisis by giving more authority. as well as the adoption of new instruments of monetary policy and breadth of the field of coordination and cooperation with European governments for the Euro area. Under these extraordinary circumstances the European Central Bank's intervention through tools unconventional monetary policy embodied in nominal interest rates grandfather exceptionally low, and the policies of quantitative and qualitative easing

Abstract:
Purpose: While the literature is rich in information technology with a growing body of research on the techniques of information processing. The majority of these studies were focused towards the direct interest of information technology that have been completed within the institutions of the private sector. Because of the unique characteristics of the surrounding public sector institutions, the aim of this research to say that it is inappropriate to apply the lessons learned from the private sector institutions in the public arena without investigation into the application and detection. Therefore, this research will attempt to provide a review of information technology within the public sector institutions, as well as areas to benefit from these technologies.
Methodology: The paper discusses applications of information technology in public sector institutions.
Results: The research found that there is a need for additional research to increase understanding and application of information management techniques that have been developed and applied in the private sector organizations, for submission forms unique regulatory organizations worthy of the public sector.
Originality/ value: As the use and adoption of information technology within all organizations, which are still expanding in all parts of the world, it becomes very important for managers to understand the "best practices" so that they can apply these management techniques successful appropriately to enhance and improve operational practices. And more importantly, shed light on the need to develop knowledge and transfer of best that can be provided well-designed research to public sector organizations.

Financial ratios are considered the most important tools for financial analysis that can be used to give a detailed and critical analysis of the final accounts for companies and by based on these analyzes can be reached to make important decisions as well as evaluating the profits of companies that depend on them to determine the taxable income with a scientific and impartial method on the one hand to the designate and general commission for taxes (GCT), In other words, the taxable income which was estimating according to financial analysis tools can be real or close to real when settling accounts with the tax charged, and this helps to provide credibility and transparency, it also achieves conviction and satisfaction for tax charged. According to what progress, the researchers found a number of conclusions, the most important of the following: The General commission for taxes based on annual regulations when calculating the taxable income, and does not rely on scientific methods. According to the mentioned conclusions, the researchers recommend the need to adopt scientific methods (financial analysis tools) when estimate the taxable income in general commission for taxes (GCT) in order to reach a real appreciation or very close to the real income.

The Management of Knowledge is considered one of the modern management concepts that achieved tremendous success in all fields of different industrial an servitude sectors in the advanced countries . The insurance sector is one of them . Currently ,the information has become an essential source for the insurance companies to preserve their continuance . These companies have to collect, choose , save and use great amounts of data and information .if they wanted to develop and to obtain large marketing share ,they should do these works better than the other competitors .
This study aims at supporting the role of managing the knowledge processes in accomplishing the competitive quality . This study was applied at the National Insurance Company on the managers of the departments, sections, and units there, and on the employees working at the company . A questionnaire form was used as a method for collecting information . This study reached to many conclusions. One of the important conclusions is finding a relation between the process of managing the knowledge and the competitive quality in the insurance companies . Finally ,the researcher presented some recommendations to the ‘studied’ company based on the concluded results which one of them is the necessity for the high management to open a new department or unit in their organizing framework concerned with managing the knowledge , and a manager who has the ability to invest the knowledge should be appointed to it .

Measuring percentage of education government expenditures from national income in studied years 1990-2002. There percentage were compared with the percentages of educational government expenditures from national income in some Arab countries and some other world countries , government expenditures from national income in Iraq was very little . Econometrics and Statistic methods have been used to measure the effect of educational government expenditure and technology developments and demographic changes on the national income in Iraq through the studied period; the results appeared that there was strong correlation between most variables.

In this paper, the problem multi-index transportation with intermediate resource centers (warehouses) was taken. The mathematical model of this problem and discussed possible approaches using known algorithm (orlin,1993, 338) to solve it. We applied this algorithm for finding optimal Plan distribution goods that corresponds to criteria optimality in the volume of production, consumption, and the amount of storage stocks

In this paper, we discuss the technology of compression by the use of two-dimensional image (2D) in digital formula depending on special domain. This algorithm was implemented by the MATLAB6 Language. The wave transform was used in dismantling and compressing the image to compress the parts that contain much amount of data by the use( Vector Quantization).
The original image is resorted from the compressed image in the reverse to compression.