Journal of Baghdad College of Economic sciences University

The research aims to identify the necessities of setting goals as a basic for the management of knowledge and its impact on the continuous improvement of the quality of work performance is made up of ten colleges sample civil and various scientific specializations within the city of Baghdad operations, and included a sample of the study (83) members of the administrative leaders in community colleges, which are in Deans and assistants deans and heads of departments as representing decision-making positions in those colleges. Data using the questionnaire method which is designed on the model of Likert scale were collected, and the results were analyzed statistically laboratory two assumptions for relationship and the impact of the variables of the research. The research found to the necessities of the community colleges constantly improve their operations and to clarify the areas of work and suffer from weakness in clarifying the problems and determine the remote need to know.. and included a number of recommendations including work on a future vision for colleges civil and adapt to the cognitive variables, and the need to develop a strategic vision on the basis of knowledge Scientific take into account the overall message and functions (teaching, scientific research, and community service).

Study aims to explore the effect of internal factors (input of resources, management process) for the government's administrative system, and external environmental factors (political, legislative and legal, economic, social, cultural) on the spread of corruption in the government's administrative system . It aims also to identify the causes of spread corruption in government's administrative system in Iraq, in addition to providing the formulation of a proposed anti-corruption strategy for Iraq. Results of the study showed that there is a correlation and effect relationship , statistically significant , between available resources, and administrative process, as well as environmental factors with spread of corruption in government's administrative system. Human resources, organization, leadership, and control in addition to the political, legislative and legal, social, and cultural factors of external environment are the most important in influencing the spread of corruption in the administrative system of government ,and in Iraq particularly. The study also proposed a national strategy to combat corruption in the administrative system of government in Iraq

The Iraqi economiy was and still a volatile economies (evolution and failure), that in fifties of the last century , there was a development relative in Iraqi economy followed by relative failure . The problems associated with the activity of the Iraqi economy (especially in the eighties of the last century) because of wrong economic policies and external factors ( regional and international factors).Iraqi economics was collapse coincided with the entry of the occupation forces in 2003 and became suffering from serious problems especially in the deterioration of agriculture and manufacturing . After ISIS entry to Iraq and occupation many cities in middle of 2014, new and problems have emerged in economic, social and security areas, and economic reform became a national goal for all community categories to face the problems and achieved the economic development

The research aims to determine the impact of the total elements of her strategic information systems (individuals, software, procedures, networks, and database) to the total dimensions of strategic planning (configuration and setup, strengths and weaknesses, the plan status, opportunities and threats, the plan's implementation, monitoring and evaluation, and implementation), and to identify information elements that prevent influence to execute and deliver strategic planning systems, through the perspective of of employees to achieve the goals of Islamic banks.
Use the two types of questionnaire forms, the first related to the elements of strategic information systems, the second dedicated dimensions of strategic planning.
The results showed positive opportunities to the total elements of information systems in the majority of strategic planning dimensions, that Strategic Information Systems element is considered an important factor in the implementation of the tasks completion of the plans and raise efficiency. But this effect not significant in some elements of information systems (proceduers, individuals) in the majority of strategic planning dimensions.

The research aims to highlight the most important aspects that caused the emergence of the financial crisis faced by our country as a result of lower oil prices, which is the most influential in the financing of the public budget of the source, and to achieve the objectives of the research were divided research to both sides, including the first side in the first axis the theoretical framework of the general budget and ensure The second axis finance the budget and the factors affecting the methods, and the second side has included the case of the estimated revenue for each balancing of budgets, research sample study, the Ministry of Finance Budget Department, through the study of financing the state budget sources and for the period from 2010 - 2015, and the identification of sources The largest percentage and significant influence in the financing of the general budget through access to publications and laws issued by the Ministry of Finance, which dealt with the subject and search laws for the preparation of the state budget to arrive at proposals that would strengthen the Iraqi economy and the diversity of financing the state budget sources, and the close provided the researcher group of recommendations, which hopes to take the way for discussion and application

Development and comprehensive concept is contemporary process pertain to all fields of life and levels, it is clear indicator of the extent of prevailing in the country the success of government policies, and index the foundation for their suitability.
Although the interest in the fact Development Old, particularly economic development in the Arab countries, but it has emerged some new additions and important which goes in two directions, the first direction focused analysis of the reasons for the failure of developing countries in achieving rapid rate of growth despite the possibility to benefit from the most advanced technology.
While the second trend focused on the study of the fundamental factors that produce growth and overlapping operations interlocking, which takes all of the capital accumulation and growth place, also he gave attention important between agriculture and industry of the relationship during the development process, and in particular the possibility of use of agricultural surplus labor as a tool to finance industrial development.
And for him we checked in to show the dimensions of the study the problem more clearly through a review of what is economic development and the obstacles faced by Arab Economic Development came, and offer a number of Arab developmental strategies for successful advancement of the Arab developmental reality, as well as the choice of the researcher model for the study of which is the Arab country (Iraq) has been review the developmental reality in Iraq, and ways to promote this fact.
Finally came the conclusion which included the summary of the content of the search as well as a number of recommendations may be that benefit the reader

The Research explore role of Ministryof Labour and Social Affairs to provid the job opportunities through financing small business project program. And examine the effect of this financing program on the Job opportunities for period (2007-2014), by used some statistical analysis tools of SPSS program, such as simple regression, stepwise regression and Lagrange Multiplie testing, to find the best combination that effect on job opportunities accordnace to activity nature.
Testing the main hypotheses and subhypotheses indicate a significant effect of financing small business project on job opportunities, whether at level sector or at all sector. And the best combination of sector, according to Stepwise regression and Lagrange Multiplier, that impact on the job opportunities is marchant and agricultural sector. So these two sector will contribution to enlargement the job opportunities when the ministary enforce the small business in these sector.

Many modern entries focused on developing the traditional systems to measure the costs to fulfill the requirement of the modern environment among them is the cost lased on specifications (ABC11) and it is a style of accounting depending on measuring the costs in view of specifications that the production is designed for and in view of completion of all specification levels of the product. (ABC11) entrance depends on the use of scientific methods like using the style of joint analysis and value engineering style to determine the products specifications to meet the customer’s needs in view of minimum cost. The style of chain value to determine and evaluate completion of all levels specifications and the benefit of all their levels thus to determine and measure the cost and benefit of every unit of products units.
This research presented the basic knowledge for this entry and its role in decreasing measuring the costs and to improve products quality it shows the steps that must be followed to apply this entry and indicates the role of modern costs technologies in achieving economic growth and improving income and thus achieving economic development.

The research presents suggested frame work for using zero budget in preparing federal budget instead of Articles Budget (Tradition-al Budget) which faces several challenges because it confesses all previous activities Funds regardless of whether they win efficient or not, and it encourages dissipation instead of rationalization because it does not care about the relation between inputs from available resources and out puts represented benefits.
The research took the zero budget as suggested framework because it does not confess the funds for activities and projects unless they are being evaluated from point of view effectiveness and efficiency in per foreman and it’ s relationship with long-term objective.
The research concluded that it is possible to face the budget challenges by using zero budget by doing comprehensive review and evaluation of activities and projects achieved by govern-mental organization to cancel the failing projects.

The modern techniques of production (Lean production, Robot, Total Quality Management) are important to reduce product cost and improve the quality of products and then meet the needs and desire of customers, it is leading to higher sales volume and achieve high levels of profits.
The statistical analysis shows the proportion of influence and power between the modern techniques of production and reduces the cost of product, such as those:
1-The total regression of independent variables coefficient (modern techniques of production) is (0.573) reflects the degree of force impact of these variables on the dependent variable (reducing the cost of the product) as the relationship direct correlation between them , the higher regression coefficient is growing stronger influence of independent variables on the dependent variable.
2-The coefficient of determination for independent variables and the dependent variable is the coefficient (0.526) that the percentage of any influence in the independent variable is (52%) and is a good ratio and an integral percentage (48%) is the ratio of the impact back to other factors not covered by the research.
3 - Based on what came statistical analysis in Table (9) with respect to a factor of regression coefficient of determination and the nature of the moral relationship, the researcher stresses the importance of the adoption of Iraq's industry, including services and modern technologies in the production industry because it contributes to the reduction of the production cost and improve product quality to meet the desires and needs of customers and greatly improves the competitive position of the Iraqi industry.
4 - researcher noted that many international companies (Japan and US), some factories have been moved to the low operating costs of countries such as China, although these advanced companies technologies and use the best of modern production techniques, and when you visit the United States finds that the goods produced in China There have invaded the markets because of price competition and relatively low cost of production in China.

The study aims to indicate the role of financial engineering Islamist in working capital financing through the display of traditional products to finance working capital and to find innovative solutions and new financial instruments that combines the true religion and economic considerations... The study found to indicate the role of financial engineering Islamic provide some financing products innovative ways... inventory financing through letters of credit and financing instruments Balrabhh (Islamic securitization) and financing through debt resulting from the sale of goods on credit or sell the debt resulting from the credit sale … And others.
The study recommended the need to continue the development of Islamic financing products. And the establishment of training and educational centers of Islamic Banking and Financial Sciences. And to provide and attract qualified personnel capable of understanding the law and banking at the same time, in addition to that there must be legitimate in Islamic banking regulator to give its opinion on the innovative products and modern methods and techniques used in working capital financing process in accordance with the legitimate credibility (according to Islamic law).

The end of the twentieth century witnessed the emergence of a set of concepts and approaches and new systems in the field of management, accounting and other sciences as a result of the tremendous development in science and technology, among these concepts delegation of authority and of performance audit, where emerged the concept of mandate, which is to be given the responsibility and authority to other people to complete the duty specified Status Agreed and under his supervision at the same time, retains full responsibility for the success of the work, and that the use of the mandate alone is not enough to achieve the desired goals, this means that the mandate has to be under the performance audit requirements until they are sure of the delegation of power efficient.
Where it became the integration of the delegation of authority and audit the performance of the most important activities for any economic unit and want to continue the success in the markets, and here highlights the mandate proper authority through the performance audit on the efficiency, effectiveness and economic, which would contribute to the achievement of rational economic decisions.
The research has reached to many of the most important conclusions that the delegation of authority under the performance audit will contribute to make rational economic decisions.
The research has reached to many of the recommendations should be the most important of the government and private economic economic that the delegation of authority under the performance audit to make rational economic decisions.

Internal audit is considered an important key stone in any good governance; it gains an increasing attention to be mandatory for corporations listed in stock markets, this has made internal audit an integral part of internal control role in governance of financial reporting.
This paper aims at showing the importance of internal audit as one of the basic tools relied on by economic entities governance, from the point of view of, separation of management from ownership. Internal audit helps to check and evaluate operational activities, internal control systems, and validity of processing. An additional aim is to design and apply an approach that compares banks’ branches to evaluate its performance.
The paper is based on a hypothesis which claims that: Internal audit is one of the basic components of corporate governance; this necessitates the development of its professional level performance to provide strong support to key entities involved in governance represented by board of directors, audit committee, and external auditor.
The paper reached at a number of conclusions, the most important of which are: (1) The internal audit has made the scope of its tasks expand to include evaluation and enhancing risk management, control and governance, this expansion caused an extension of internal audit tasks to include consultation, as well as assurance services. (2) Performance evaluation for banks is possible throughout setting assessments by internal auditor uses errors assessment matrix. (3) Enhancing bank governance fulfillments requires an efficient system of reports, that ensures communicating evaluation outcomes accomplished by internal auditing to members involved in bank activities governance

The quality audit presses importance in enhancing confidence in financial statements and thus its users to make appropriate decisions in reducing the earnings that impact the financial statements
The research problem that arises is whether quality Auditing possess any role in discovering Management Earring ? The conclusion resulted a significant relationship between quality Auditing and the reduction of Earrings and its effect on financial statement users.

The environmental pollution is considered one of the important and serious problems that facing the human in the current time, because of its direct impact on the human health and other organisms.
It has been observed in recent years, there is an increasing in environmental pollution rates, which impacted heavily on human health, and led to the emergence of many diseases, such as cancer, pneumonia, poisoning, birth defects, and other diseases.
The environmental pollution impact, did not limited to humans, but also exceeded to animals and plants.
Due to the importance of the topic and its gravity and because of its direct impact on human life, this research have been worked, for the purpose to predicting in the pollution of the four of most important factors that affecting on the environmental pollution, which they are, Carbon Monoxide Gas (CO), Sulfur Dioxide Gas (SO2), Dioxide Nitrogen Gas (NO2), Outstanding Particles (TSP), by using Box - Jenkins style, which is one of the most important and more statistical methods used for prediction, because of its flexibility and its accuracy in the application field.
Before constructing Box – Jenkins model, and prediction to pollution rates per each factor of the above-mentioned four factors, we must identify the theoretical side, which, through on, we identified, Box – Jenkins style in time series analysis, Box – Jenkins models, and the stages of building Box – Jenkins models.

The aim of this work to solve the problem of determining the minimum weight of binary cyclic codes. Since knowledge of this weight is necessary for the efficiency of the code in detecting error in stored or transferred digital data. This problem was solved by designing an efficient algorithm. This algorithm depends on new results obtained in this works. The algorithm needs only few codewords to calculate its weights. These codewords are chosen by some procedure after deciding their weight exactly. This number of codewords is also used in deciding the algorithm order of complexity by obtaining an indication of its running time

Twin algorithm is a new concept of designing stream cipher algorithm using well-known pre-tested algorithms to immune the known plaintext attack and the correlation attack. In this paper, simple twin, ternary, and quaternary variants algorithms are discussed with periods 2P, 3P, 4P respectively, where P is the period of the base algorithm. The complexity and randomness properties are the same as the base algorithm.

Cloud computing is one of the popular topics on information technology like E-commerce; which is affected by the use of cloud computing as a communication network tool. Cloud resources should be available for rent by its users; this could be achieved by resource allocation strategies. This work presented the integration between our previous e-business multilayer structure and clouds with resources allocation priority algorithm; in Cloud M-commerce Priority Resource Allocation (CMPRA) algorithm.

In this paper, we propose a hybrid search method to improve the path planner that operates on 2D robot work space with some obstacles that is expressed Regularity grids. The optimal path is planned by using bidirectional search method which combine the meta-heuristic behavior of D* algorithm and the power of evaluation function associated with A* search strategy. This method reduced the unnecessary cost of path planning and made the robot path planner more smoothly .

Many modeling editor(modeling and simulation “systemwiki.org”, online diagram ,…etc) but without operate your design In this research design and implementation dynamic modeling (Petri net) tools(A dynamic model represents the behavior of an object over time" dynamic model are: States") using one of popular dynamic modeling tool (The Petri modeling formalism allows for the convenient graphical visualization of system models, as well as the analysis of correctness and performance properties.) rules as main attribute for editor with accept graph only by automatic correction (active editor In this editor provides a flexible create of model without any error in main rule),test graph result and firing step by step , good agreement achieved with implement package

Recently, a huge number of the private universities and colleges are established in the Iraq, most of them are located in Baghdad. The students who are candidates to enrolin such universities/colleges and their families usually are confused and/or uncertain about deciding which university/college is the most suitable one for them. Modern technologies can assist to facilitate this selection process based on the requirements that can be assigned by students and/or their families with the fewest simple steps. Therefore, this paperstrives to design a system that achieves this purpose. The proposed system includes direct features where the normal users (students or their families) can use it without any difficulty