Journal of Baghdad College of Economic sciences University

The Research has been included clarification of both the concept of brainstorming, the importance of use it in the audit and the concept of fraud in the financial statements, the responsibility of auditors about it, and the need to brainstorm in detection of fraud when auditing the financial statements.
The researchers have been tested hypotheses of research through analysis of the results of the field study for the sample of Iraqi auditors opinions , the research has concluded that the use of strategy of brainstorming in auditing can contribute to provide evidence for improve the auditors abilities to discover of frauds, and can be done through the use of a multi-stage depend on the auditors collect information related of danger of the misestimating materially due to fraud, and then use brainstorming sessions to identify the risk factors of fraud, and use this information to improve assess of the fraud risks, which that can contribute in changing of the audit staff and amend of the audit timing , in addition to the adequacy of the audit procedures

The aim of this study is to identify the impact of the revolutions of the Arab spring countries on their economies and investments, and their needs urgent proclamation in the various areas of tourism and hospitality sector. The study pointed that: a clear vision for the volume of foreign investments fugitive from lack of security and political stability and economic revolutions that has accompanied these, as well as the fluctuation of the competitiveness of the tourism and travel to these countries in the short term.
Results show that the absence of appropriate training programs to the needs of the labour market tourism in the hotel facilities, and weak competitiveness of the tourism sector for the countries of the spring. In addition to the adoption of the countries of the spring on the missed opportunities in the tourism industry and how to restore these opportunities through executive programs contribute to the advancement of industry attracting tourism investment to these countries. The results showed also that the competitive tourism sector in Libya was still weak, as there is no clear strategy in the field of tourism and hospitality industry where, and what this refers to the imbalance in the supply and distribution of tourist attractions and hotel investments

The phenomenon of cheating industrial negative phenomena that are prevalent in most countries of the world because of the resulting negative effects of economic , social and environment and healthy and high economic costs , paid by the consumer and the national economy as a result of the methods of cheating become products less expensive and of lower quality but higher profitability . And the growing phenomenon of cheating Industrial become one of the things dangerous threats to our industry national and lead lives of consumers , it has become necessary to combat this phenomenon through coordination and hard work of all concerned to take effective preventive measures to thwart any attempt to flood the Iraqi market products adulterated . Products have been selected General Company for Vegetable oils to study this phenomenon and compare the rates of demand for its products and those imported according to the questionnaire .
The most significant conclusions find low search rate of trust company's products , which indicates the presence of fraud industrial and consumer directed towards the acquisition of imported products , and research found of recommendations and proposals for the development of the company's products and upgrading its specifications even comparable to imported products

The process of identifying the main reasons for the high rate of failure in higher education one of the most important indicators for the advancement of the process of economic development because it represents a university student from the national wealth contributes to the advancement of that process and for that he wanted researcher to identify the most important determinants of the moral influence (Significant) using a technique logistic regression binary response logistic Regression)) and compared to the results obtained if the method was used multiple linear regression (Multiple Regression) For the purpose of reaching these facts have been pulling a simple random sample size of 136 students from all sections of the technical College Administrative - Baghdad, all of ( Department of Informatics , Department of Total Quality Management , Department of Finance and accounting , Department of operations Management ) and studies the morning and evening , I've touched on five (5) axes researcher believes that it effects effective on the high repetition rates and these themes relating to the following matters ( the economic situation, the circumstances security , the desire for scientific section , and the axis of full-time study, and other factors affecting another form ) and included all the focus group of independent variables (Independence Variables) kind of binary response (Binary Response) has been tested hypotheses nothingness (H0) for the independent variables ( all axes ) all according to the

The research aims to the statement of the importance of the role of the private sector in agricultural activity, and what is needed to take advantage of his abilities to absorb the technical aspects of techno-
logical development and to meet the physical needs required by the development process required for the advancement of agricultural activity to meet the food security needs of the country through the expansion of investment in technological modern farming.
Research has shown the economic dimensions of each of the agric- ultural activity and the private sector in national development plans , which witnessed the last third of the last century, was also show the importance of the development of these two activities and ways of their development with an indication of the most important challenges they face.
This research found a set of conclusions stressed the importance of the private sector in agricultural activity as a necessity imposed by the tasks of economic development as imposed by the necessities of the current phase experienced by the country ( low level of yields , adapt to the case of shortage of water , the necessities of agricultural development and improve performance , tackling unemployment , meet needs of the country of strategic crops , localization of the food industry , the development of rural life ) .

Strategic intelligence is of important topics in the field of strategic management because of their important role in determining the effective and strategic choice of the optimal interaction of variables that are of strategic intelligence and strategic choice in shaping the intellectual and philosophical framework for this search .
The research aims to detect trace elements of intelligence and strategic of (Prospective , thinking systems , vision , partnership , motivation ) in the strategies of the strategic choice and of ( stabilization strategy , exit strategy , a strategy of integration , product development strategy , a strategy to penetrate the market ) in Company General manufacturing grain of the Ministry of Commerce , and to achieve the objectives of the research raised several questions and hypotheses were tested based on statistical programs ready (Spss Ver-10) of the mean , standard deviation , coefficient of rank correlation Spearman to measure the nature of the relationship between the variables of research and coefficient linear regression linear Regression to measure the effect relationships based questionnaire as a tool for measuring by (52 ) is responsible for the level of the Supreme Administrative leaders .
The importance of research sponsored by rooting for the intellectual nature of the research variables based on the effort applied through the application of theoretical concepts in the practical field . The main findings of the research show that the company\'s interest in a clear development strategy by improving the characteristics of the products and their production processes and the development of a relationship link and significant effect of strategic intelligence in determining strategic choice . The main recommendations Vtmthelt deepen the attention of management of the company researched attention to the need for strategic intelligence and make it a part \" of the culture, because it is important in the process of effective analysis and comparison when determining the optimal strategic option .

this study aims to identify the role of e-readiness in the achievement of the strategic objectives of the organization - a case study firms STC, through an analytical study of the views of the staff in these companies . The disclosure of this readiness and the impact of this level of readiness , and the statement of the differences between the companies Saudi Telecom , the determinants of these differences in the achievement of the strategic objectives of the Saudi telecom companies .
For the purposes of this study, a questionnaire was constructed to measure the independent variables , which is the ability of research and technological development and infrastructure for telecommunications networks and the ability of data processing "Contact". And the dependent variable , which is to achieve the strategic goals of the organization with regard to global sustainability and development.
After collecting data for the study through the questionnaire was discharged on the computer and analyzed using the Statistical Package for Social Sciences (SPSS) was used descriptive statistics and multiple regression analysis of the data and test hypotheses and draw conclusions

This article deals with the importance of small and medium-sized enterprises which represent 94% of enterprises in Algerian. This the economic sector is susceptible to foreign competition the joining the World Trade Organization may pose some challenges on these enterprises. this in fact leads us to make much attention in order To foster the positive aspects of such enterprises and create high level competence and competition among them given that the economic sector In Algeria witnesses scientific and technological progress.

The animal production in iraq witnesses many changes in quantity and quality sides and this reflect on the consumer individual share from the basic food needs,this leads to increase the animal production rate and animal health ensurance and all these can be achieved through sufficient and balance feeding preventive procedures providing basic veterinary environment,the role of technical working hands, knowing the new educational systems, genetic improvement, making use of natural grazing, providing water. So this study tries to rising and developing the animal wealth reality by suggestion many need ful reso lves

Beaucoup de variable au niveau de l’économie mondiale, tel que la libéralisation des marchés de financement et des flux financiers, ont contribué à l’augmentation des flux de capitaux à travers plusieurs pays. Aussi l’IDE est devenu l’une des plus importantes sources de flux contemporains, ce qui a conduit à la compétition entre les pays en voie de développement pour augmenter leur part relatif de ces flux, alors ces pays ont utilisé divers motivations pour attirer les IDE et ont assuré la libéralisation de leurs marchés pour laisser entré ce genre d’investissements. En conclusion, certains pays ont pu réaliser des taux de croissance très élevés, développer leurs ressources humaines et augmenter leurs niveau de technologie locale, tandis que d’autres n’ont même pas réussi à atteindre un niveau convenable pour répondre aux besoins économiques nécessaire à l’encouragement de ce genre d’investissements.

The impact of good corporate governance, the quality of the external audit is summarized in this study on the use of standards of internal governance associated with the function of the company on the one hand (the shareholders, Board administration ...... .etc.), and also external standards (organizational aspect of the audit, auditor mandates and nest eggs, auditing standards ...... etc.)
The relationship between the variables of this study and the questionnaire touched on external Auditaires the wilaya of Ain Témouchent, helped define the concept of good corporate governance Algeria with the establishment of an Audit System especially with the threats and opportunities of the environment on the macro and micro plant.
The main results of this study are summarized as following:
-L'indépendance Members of the Board, the presence of shareholders and a contract for two (02) comes out mandates a positive impact on the quality of the audit;
-The current method of remuneration of the external Auditaire and the absence of national auditing standards, comes a negative impact on the effectiveness of the external audit.

The research entitled : Evaluation study on performance capacity for Industrial companies Applied study in General state company for Rubber industries in Diwaniyah – to the importance using the financial rates in the financial analysis , its role in evaluating the industrial companies ,for showing the strong and weakness in the company activities especially the public sector in the problems when modifying it to the market economic without available means of modification – whereas the two researchers reached to set of conclusions the most important the rate decrease in exploit the human power and increase the wages of losing time and decrease the work production , the two researchers got set of recommendations the most important to interest with tire quality thought improve and progress the equipments , lines production , industrial service unit and especially the external form

This study aimed to investigate the impact of Knowledge Sharing on Achieving Strategic Objectives in Private Jordanian Universities at Amman Capital. In order to achieve the objectives of the study, the researcher designed a questionnaire consisting of (23) Items to gather the primary information from study sample which consisted (53) dean working in Private Jordanian Universities. In light of this has been the collection and analysis of data and test hypotheses using Statistical Package for Social Science program. After analysis the study data and hypotheses, the study concluded there is significant impact of Knowledge Sharing on Achieving Strategic Objectives (Creativity, Productivity and Social Responsibility) at level (  0.05);

The current study intend to make the acquaintance of banks clients evaluation impact on the levels of Bank services quality that they get, by attaining the best scales for measuring the bank service quality in Iraq by applying those scales on a chosen sample selected from domestic banks.
In order to attend the gap between the client prospects about the service level and the actual service levels that he considers , a hundred application forms has been distributed, and only eighty three has been collected back, as ( 83%) of them.
The study arrives at the client concerns on each service quality dimension to decide the level of the service quality which they get Moreover a strong relationship of statistical significant between the clients satisfaction and the Banks service quality, was found, The clients depend on the quality evaluation they make in keep cooperating and increase the loyalty to the banks they deal with.
The study recommended to:-

1- Increase the trust between the Bank and its clients in dealing with each another.
2- Make Applied studies to recognize the standards of bank services that the clients onsider and attain their complete satisfaction by providing high level of services that surpass their expectation and give training courses to the service providers who has direct contacts with Bank clients, to assure that.

The objective of this research to the diagnosis and measuring quality in the College of Mansour civil and work to improve them in order to get out a set of recommendations that is possible to contribute to the development of the educational process and promote quality in college based "on the results of hypotheses for the purpose of achieving the goals of the study were used measure of Ready (questionnaire study) was distributed to members of the sample's (40) teaching and administrative included a questionnaire on a range of questions covering five main axes of each variable key variables of this study (using a set of statistical tools that are appropriate to the nature of the variables and the most important of the mean, frequencies, percentages to see Perce ptionsres pendants were included (40) administrative and teaching has resulted in findings about the role of senior management in college to adopt the philosophy of total quality management and to seek continuous improvement has concluded research into a number of recommendations, including: developing an internal quality and excellence in specific areas, as well as determine who should stick to the direction of the selected metrics

Financial Reporting represents the presentation and communication of information to decision makers in particular the investors. Therefore, financial reporting provides the best possible of information through the use of new approaches such as economic value added, In order to extract the real value of the profit earned by the company, as well as the provision of relevant information to users of financial statements. The economic value added is justified by Authors of financial management because consistent with valuation principles, which are important to any investor's analysis of a company.
The research has reached a group of the most important conclusions, the Economic Value Added Combines the points of agreement and disagreement between economic profit and accounting profit. The most important what distinguishes it, is how to calculate the cost of capital. In addition, the economic value added is used as tool to evaluate the performance; it provides many of the indicators on the performance of the economic unit. The researcher has recommendation a set of recommendations; one of them is toappy necessary economic value added as tool to enhance corporate financial reporting.

Seeks this research is to clarify the role played by knowledge management in re-engineering business processes, has adopted a search on the views of a sample of department heads and engineers working in the company's General Industries cotton , has the problem of this research between the two axes two grounds , namely the role of knowledge management on the one hand and re-engineering business processes on the other hand , so the research problem lies in answering the following questions :
1 -Is the process of knowledge generation role in the re - engineering of business processes.
2 -Is the process of storage of the role of knowledge in business process re-engineering.
3 -Is the distribution of the role of knowledge in business process re-engineering.
4 -Is the process of applying knowledge role in the re-engineering of business processes.
The research aims to achieve several objectives including the ability to survive and excellence in products local and through a focus on the organization of work and re- arrange them achieve the accuracy and speed of work and production, thus creating the final value to the customer and according to the plans in the organization and the possibility of knowledge management to improve these plans, including achieves a high value business carried out by the organization.
The researcher adopted a default model was built after a review and analysis of the literature relevant to the subject under the premise of the President at the origin of a group of sub- hypotheses.
The research found a set of conclusions that are consistent with the results of the analysis the most important of these findings and there is a correlation strong between the processes of knowledge management ( knowledge generation , storage knowledge, the distribution of knowledge, application of knowledge ), and re-engineering business processes and indicate this relationship to the attention of the organization research community these operations that have a significant role in re-engineering work to achieve competitive edge on the rest of the companies in the business environment .
While the study provided a recommendation that the adoption of knowledge management processes for adoption at the re- engineering processes as one of the modern trends , especially in organizations that seek to achieve a competitive edge on the rest of the organizations .

Lomax distribution also called the pareto type II distribution is a heavy-tail probability often used in business and life testing, Reliability, with extended application in economic science and actuarial modeling , queuing problems , and biological science. Panahi and Asadi (2011) studied estimation of the stress-strength parameter R=P(YY) when X,Y are independent random variables , and introduce a new family of distribution referred to as the double Lomax distribution and derive the p.d.f and the expression for the reliability R for the double Lomax distribution truncated below zero. David ,Hui ,and Ryan (2011) analyzed the second-order bias of the maximum likelihood estimators for Lomax (Pareto II) distribution for finite sample size and show that this bias is positive . Asghar zadeh and Valiollahi (2011) derived explicit estimator for Lomax distribution by approximating the likelihood function . Morteza , Farhad and Manoochehr (2012) they use the Bayesian estimators for Lomax distribution obtained thought conjugate prior for the shape and scale parameters under generalized order statistics.
In this study we explore and compare the performance of the maximum likelihood and least square and moment estimates with the Bayesian of Reliability and Hazard function for the two parameter Lomax distribution.