Journal of Baghdad College of Economic sciences University

The current research aims to identify and diagnose the basic dimensions of human resource development requirements, as well as to demonstrate the relative importance of each dimension of human resource development in the General Company for Electrical Industries / Baghdad in the field of research. The research problem was formulated in several questions centered on showing the level of effectiveness and perception of the surveyed sample to develop its human resources. The research followed the descriptive analytical method. The current research included all members of the community consisting of (90) managers and heads of departments and divisions of the company being researched, as 90 questionnaires were distributed to community members, and (81) valid questionnaires were retrieved for analysis and the ready-made statistical program (SPSS) was used. The results include: The development of human resources is an imperative for the company, and this requires supportive leadership that adopts a clear strategy to train and educate its human resources to equip them with the required skills and in line with the requirements of development. The research reached a number of recommendations, the most important of which is the need to pay attention to updating programs and training courses to increase the level of knowledge of the employees of the researched company and thus achieve its development goals.

The primary objective of this study is to examine the impact of audit committee chair characteristics on earnings management. Previous studies have paid little attention to the audit committee chair characteristics and their effect on earnings management. The audit committee chair’s role is significantly essential to increase the ability of the audit committee to carry out their responsibilities effectively and drive the work of the audit committee (Ghafran & Yasmin, 2018). The audit committee chair has a greater responsibility than other members in the audit committee regarding the failure of the financial report (Ghafran & Yasmin, 2018). Thus, the chair of the audit committee plays a significant role in influencing the quality of financial reporting. However, previous audit committee researches do not distinguish the audit committee chair’s characteristics from other audit committee members. Thus, this study goes further to highlight the audit committee chair using a sample selected from the FTSE 350 firms listed on the London Stock Exchange over the period 2005 - 2015. This study measures earnings management using accrual based, the results show that audit committee chair age, social networking and industry are positively associated with earnings management. However, audit committee chair tenure, pre-tenure, education, non-foreign and accounting and finance expertise have significant adverse effects on the level of earnings management.
These findings consequently contribute to existing literature and policymaking by enabling the UK and other countries that have a similar environment to make better decisions regarding the audit committee. For example, a policymaker can consider the characteristics of the audit committee when issuing regulations regarding audit committee to improve the effectiveness of this committee and thereby, firms’ financial reporting

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The research aims to know the The impact of comprehensive banking on the quality of banking services from the customer's point of view , and one of the private banks has been chosen, which is the Iraqi Middle East Bank for Investment the research community. As for the research sample, an intentional sample targeting a group of bank customers was chosen, and the research was based on a major hypothesis To verify the level of relationship and influence between the two variables, the research data was collected using a questionnaire form, where (50) questionnaires were distributed and distributed to the customers of the bank, and the number of questionnaires retrieved and valid for analysis reached (40) through which a set of conclusions and recommendations were reached, the most important of themThe existence of a correlation relationship and the effect of comprehensive banking on the quality of banking services in its dimensions (response, tangibility, reliability, sympathy and trust).
There is a need to continuously enhance the performance of banks by adopting modern banking approaches, as the nature of banking activity is not static, but rather dynamic under changing circumstances.

The research aims to explore the benefits of tools and solutions of Internet of Things (IoT), and
diagnose the opportunities and challenges in adopting the work of digital transformation, to take
advantage of the social and economic benefits of the Industry 4.0 Industrial Revolution that driven
by digital technology. To develop a competency model and systematically demonstrate how
telecom operators use it to meet emerging challenges (Fabian, H., et.al, 2016).
The research included a sample of (10) individuals from telecommunications companies, which
adopted the statistical package (software) SPSS for the purpose of statistical analysis of data, and
Levene\'s F test to assess the equality of variances for a variable been calculated for two or moregroups (Levene\'s_test en.wikipedia.org ›wiki›) and the Pearson test chi-squared, and the sample
answers on (87) words were measured according to Alpha Crbonbach, and the rank correlation
coefficient (Spearman coefficient) was adopted to perform the analysis of the data and examine the
correlations.
The results showed that the use of IoT tools and solutions,( big data analysis BD, cyber natural
production system CPPS, cloud storage, and smart devices SD), which achieved different logistic
service levels, efficiency processes, and the disincentives to applying Industry 4.0 is the fear of
organizational resistance, loss of controlling intellectual property, results encourage the investment
in information technology tools and automation, and that digital trust is a decisive factor in data
sharing, explore the competency model for competency gaps, which are weak points in company
performance.
The study recommends the task of serious management is to make employees understand the
inevitability of change using IoT tools, and the possibility of identifying three behavioral patterns in
the application of Industry 4.0 for the development of companies, and that the logical conclusion of
the basic competencies required for employees, is to focus on the largest competency gaps, which
identify the biggest weaknesses for the employee to deal with challenges

The analysis, transmission and storage of real-time multi-camera video require expensive and huge
processing. Therefore, this is a challenge to achieve within the limitations of the storage capacity
and the processing time. Real-time multi-camera video methods have an important role to play in
reducing the processing requirements, however many existing multi-camera video compression
methods are computationally expensive to execute in real time and have not been designed for
incremental data arrival.
In this paper, we present a computationally naïve, yet effective, method that accomplishes high
multi-camera video reduction rates while preserving significant video data. While reduction does
not enable video signals to be reproduced, the ability to maintain key indicators (video objects)
and provide similar quality using less computational resources, is particularly useful in many
embedded systems such as in System-on-Chip (SoC) architectures, computational camera systems,
high speed jet aircraft video systems, and digital video recorder (DVR) chipset. Also, it is useful
in storage and transmission of data through the limited bandwidth capacity.
Results of the proposed reduction algorithm indicate that the proposed algorithm outperforms other
multi-camera video compression methods at a compression ratio (CR) of 6:1. If processing
capacity is low, the algorithm can readily switch to a compression ratio of up to 9:1 while still
maintaining an error rate below 9%