Managerial Studies Journal

This study aims to identify the effectiveness of the audit committee through clarifying the impact of the effectiveness criteria of the audit committee (independence, scientific qualification and practical experience, the committee members’number , and how many times the committee members meet) on reducing the creative accounting methods in the balance sheet , the income sheet , and the cash flows sheet in the Iraqi private banks.
To achieve this purpose, a questionnaire is designed as a tool for data collection and is distribute to the members of the audit committee, directors of the internal audit, internal auditors , external auditors, in the rate of (79) questionnaires through which (64) out of them were regained. The use of statistical analysis program (Spss) was use in order to get the results of the study.

Purpose: To determine the level of the Overall Equipment Effectiveness and its role in reducing Wastes in the maintenance and production processes avariable mediator, and to improve Operational Performance.
Design / Methodology / Approach: Use a set of quantitative measures as measures (Overall Equipment Effectiveness, Wastesratios, cost, quality, and productivity), for data processing quantified and analysis of results.
Findings: Showed a knowledge gap is concerned with determining the impact of the Overall Equipment Effectiveness to reduce Wastes in maintenance and production processes, and impacts on improving operational performance, results showed that the company in the year (2012) had a maintenance system is not at the required level, compared with the year (2013), which introduced some improvements to the maintenance system, thus reducing wastes in maintenance and production processes by certain percentages, and reflections on improving operational performance.
Limitations of Study: The difficulty of identifying the company field of study, there were some complications in providing quantitative data from the reality of Records as the company considers this data can affect its competitive position in the market.
Practical Implications:It can be benefit from the findings of the study, that the interest in improving maintenance practices at the company has reduced wastes ratios, which is reflected in improved operational performance of the company, so the increased interest in this area will increase the company's chances of achieving its goals and objectives.
Value: The research was to bridge up the gap in the lack of an Arab or foreign study looked at the relationship between the variables of theresearch and how important this relationship is to improve the operational performance of the company.

The importance of the study comes from the role of the banking sector in economic and social life because it is the main element in the consolidation of the trust state policy and nurtured economic interests and also it helps to supply various sectors with required funding, and importance of performance evaluation in the diagnosis and discrimination of positive or negative cases of the banks, because it is an important way to check the extent to which the banks doing the required performance level, and the fundamental importance comes from theadvantages that the banks will achieve by the application system (CAMEL) in the evaluation of its performance and diagnose strengths and weaknesses.
The study aims to compare between the traditional and the system of (CAMEL) to evaluate the performance of banks, and the extent of the system's capacity (CAMEL) and identify the concepts and foundations of (CAMEL) to assess performance and identify potential differences between the two assessment (traditional and CAMEL). The hypothesis developed that there are no differences between the traditional systems of (CAMEL) in the banking performance evaluation? The bank Sumer was selected, it is private commercial bank registered in the Iraq Stock Exchange for the period from 2007 to 2013.
The results proved the effectiveness of (CAMEL) in the performance evaluation, control and supervision of banks. (CAMEL) can be applied for banking supervision and shows differences from the traditional system, but needs to provide the information used by the system in the financial reports of the banks, as(CAMEL) proved its effectiveness, the central bank should re-work after it was stopped in the (2011) and staff training to conduct annual assessments of private and public banks.

The current research aims to reveal the relationship and influence between Psychological Engineering through its subsidiary dimensions and intellectual capital on a sample of Zain Iraq for mobile communications in the level of Iraq, on the basis of a major problem diagnosed several questions included the extent of awareness of the relationship and impact between the field variables, and rooting philosophical foundations adopted Find a model (Gardner, 2014), which is consistent with the model, 2015) Yazdanifard & Joey (to measure the psychological Engineering, which consists of four dimensions (Rapport, Sensory Awareness, Thinking Outcome, Behavioral Flexibility) and model (Gholami & Sabetnia, 2015) to measure intellectual capital which included three main components (Human capital, structural capital, Relational (Customer) Capital). In particular it has been using these models because they fit with the sample and can be applied in the Iraqi environment. The resolution was adopted as a tool for President Head of the collection of data and information search as well as some personal interviews with respondents who have internalized a set of leaders and followers in Zain Iraq sample numbered 175 individuals were divided by (16) commander (directors and directors of departments and Branches and the Director of the Commissioner) and (159) continued, in the provinces (Najaf, Karbala, Babylon, Qadisiyah) For the purpose of statistical analysis and treatment used Find descriptive analytical method as a way to search, these methods have been used by statistical software (SPSS V.22).
Has been reached through research to many conclusions was the most important interest of leaders and followers in Zain Iraq Telecom research sample psychological Engineering, which is of relatively modern systems that take the work out and blending its objectives and was founded with a lot of concepts and foundations of other systems and extract the outcome of this synthesizer which system It aims to create more sophisticated to work out a system, psychological and engineering mainly works on the installation of the human soul and dealt with means and methods of moving the process of cognition and perception, ideas and feeling and thus behavior, skills and human performance, which would strengthen intellectual capital, which has become a strategic resource and weapon competitive constitutes a powerful force in building organizations based on the use of knowledge resources through the availability of minds distinguished her intelligence and ability to invest the rest of the resources and harnessed for the benefit of expanding the competitive mainstay of business organizations, where the intellectual base building represents a major commitment of senior management to create a list on the basis of the principles of psychological engineering to build and guide the cognitive environment intellectual capital dimensions.

Purpose: To detect the role of lean production system in the promotion and sustainability of environmental and social performance.
Design / methodology / Portal: The study used multiple platforms including the descriptive and analytical for the purpose of ascertaining the existence of a relationship between the variables of the study was to prepare a checklist to extract quantitative results for a period of time-running five years, as well as a questionnaire study to test hypotheses, and the questionnaire was designed based on previous studies, It was analyzed using statistical software (spss.v22), and community study in Fayhaa construction company ready.
Results: The results showed the presence of a support and attribution of slim production in contributing to the sustainability of both environmental and social performance variables Determinants of the study: the nature of the variables of the study need to be more detailed data and more time for the purpose of measuring the sustainable environmental and social performance.
Practical implications: Recruitment findings of the study in the adoption of the company researched models of modern manufacturing and work to achieve sustainability in environmental and social performers as well as the adoption of social responsibility strategic.Originality / value: The study contributed in bridging the knowledge gap in the absence of an Arab or foreign study dealt with the relationship between the variables of the study in a specimen supposedly one for sustainability measured environmental and social performance.

The study aims to determine the effect of emotional intelligence and conflict management styles on characteristics of strategic decision-making process (SDMP). The conceptual framework and hypotheses of this study were built based upon three variables. A governmental sector in Iraq was used as an applied for testing the hypotheses of this study. The questionnaire method was used to collect data from a sample of 237 managers. The results showed that the positive effect of social awareness, relationship management and collaborating style on procedural rationality, comprehensiveness and behavioral integration. Also the study showed that the positive effect of self-awareness on intuition, And a positive effect of competing and avoiding styles on political behavior in (SDMP). Based on the results obtained it has been proposed a number of Recommendations.

The research aims to find out the role played by the system of (ABC) in determining the cost of activities, products with more accuracy, and thus its contribution to cost control, The study was conducted in men's clothing factory-style by using a case study.The results of the study, the show that application of the system of (ABC).asa one of the most accurate systems of measuring and identifying of activities and cost-generating units to measure the accuracy of product cost compared to traditional systems, as well as its role in promoting the planning, control and decision-making .

The research is focusing on the Accounting Processing for contractor fees (Remuneration Fees) due to Foreign companies which contracting with South Oil Company to implement oil licensing contracts (first round) fields (Rumaila, Zubair, and West Qurna field).
The research problem lies on the absence of specific accounting process of Remuneration Fees amount within these contracts, in addition to that there is no accounting legislation for licenses activity in general, so SOC considered the Remuneration Fees as operating expenses in the annual income list, where contracting companies(BP British, and Italian ENI, and Exxon.
American) provide expenses lists ( recovery cost invoices) that reflect the activity of licenses and implementation of oil operations in the licensed fields and include due Remuneration Fees resulting from the increase in production volumes achieved from developing oil wells.
Among the most prominent objectives of research is to identify the current processing of these fees and classify them which adopted by South Oil Company according to Unified Accounting System and comparing them with the standards and principles of oil industry, especially those included in the IFRS (IFRS-6) and suggested the alternative accounting processing and stated their impact on the calculation of the barrel production cost a of crude oil.
The research concluded that there are justifications offered by the standards and principles of international accounting which considered Remuneration Fees as capitalizing costs because of their relation to costs of developing the oil wells, and it is recommended to Capitalize them in to five years according to the Accounting System of South Oil Company, in addition to the need of recommendation to issue a special Accounting Base concerning licenses activities.

The This research aims to identify the extent to which the auditor in the Board of Supreme Audit and the offices of the auditors' guidelines of the international auditing standard 570, as well as to identify the extent of compliance with the auditor to express an opinion in the continuity of the project through analytical procedures carried out by the,As research aims also to contribute to the possibility of their application in the work of the auditor, as well as identify the most important subsequent events that may affect the continuity of the project,It stemmed the goals of the problem suffered by the search of cases of inability to continue facing some economic projects, despite assurances from the administration that refer to the safety of the continuity of the project when preparing financial statements as the auditing profession career serving conflicting parties in interest who are users of financial statements,, As sought Search For his part, applied to the number of auditors 'reports at the Federal Office of Financial Supervision and auditors of some of the auditors' offices in Iraq, to demonstrate the commitment of these monitors the standard of international scrutiny own 570 continuity when the screening process and evaluating the suitability of the imposition of continuity as well as the extent of their employment applications actions when the analytical examination of the project's ability to continue under the ISA 520 process.

The research seeks to provide a Theoretical and practical framework about " The impact of Strategic Vigilance on Sustainable Competitive Advantage SWOT analysis results as a moderator ". This framework was tested in number of schools of the private education sector in Basra. The questionnaire and interviews were used as data collection method for this study. The sample size was 343 . Number of statistical techniques were used to test the hypotheses of the study. The results showed that the positive impact of strategic vigilance on sustainable competitive advantage, as well as demonstrated of the impact of strategic vigilance on sustainable competitive advantage through the moderating role of SWOT analysis.