magazine of college Administration&Economics for economic & administration & financial studies

The last years of the twentieth century and the beginning of the atheist and the twentieth century has seen tremendous developments in various economic fields, political, scientific, and technological, as it has become the character of the surrounding our work environment is the volatility and rapid change, which is characterized by globalization and the opening up of the separators and the border between the states and arrived organizations to the computer and the information age and became progress of nations calculates the best use of information technology and its ability to achieve competitive advantages, and the speed of development and the multiplicity of applications and use them in a variety of areas. And saw service sectors in general and the education sector in particular, a massive acceleration in recent years, the application of modern information technology, which will lead to a radical shift in the work.Given the importance of information technology and direct relationship to the performance of the organization on the one hand, and the importance and the role of Babylon University in the community, as is the tributary of a tributary of Higher Education and Scientific Research, provide growth movement, technical and socio-economic development of the components of success, and continuity with previous research efforts came this research to highlight them and show including the relationship within the framework of theoretical and applied research, the research department to four topics, Singled out the first part, a statement of research methodology shoved define the research problem, objectives and importance and assumptions that started it, and then clarify the tools used in the study and tests conducted by the validity and reliability, in addition to the description of the study population and appointed.
The second topic included the theoretical side, has been divided into two aspects: - First ensure that information technology. 1.concept of information technology. 2. The use of information technology. 3. IT components. The second: - Organisational performance and ensure 1- concept Organisational performance. 2. Organisational Performance Indicators
The third topic was singled out for analysis of the opinions and responses to the research sample on variables of the study, also included a test research hypotheses. The fourth topic alone to explain the conclusions reached by the search with some recommendations to them.

Find boils down to measure and analyze the impact of thefiscal policy,spending policy and policy borrowing and tax policy variables, the Iraq Stock Exchange indices. And that because of the importance of financial markets, where funding is available to companies through the markting of financial instruments to meet their needs as well as representing the financial market and the way to apply fiscal policy and to address the government's deficit by markting government bonds, thus contributing to the financial market in providing needed to finance government spending of financial resources and thus achieve economic growth. So research is divided in Investigation The first section dealt with the theoretical side of the search terms section to the first two focused on fiscal policy and indicators, and the second on the financial markets and the importance second section included the practical side, through the use of the style of multi-linear regression to measure and assess the impact of the independent variables on the dependent variable and any statement most severely variables and compare the results with the standard model assumptions. The research concluded inter conclusions and recommendations, notably the development of any country can be measured through the development of the financial market indicators and instruments traded and listed companies being expressive of economic sectors where is the means by which to move the financial resources available to the public and private sectors to feed the investment channels,and development of the financial market economy through diversification of financial instruments traded and the expansion of the issuance of new securities because the financial market represents a lender for the government through the sale of government bonds

The research aims at measuring and test the effect of cash conversion cycle of industrial company in the market value of its common stock in the financial market and recognizing the effect of subsidiary periods of this cycle in the market stock value. It has covered a period from (2004–2013) to complete the financial data required for measurement and analysis. This research adopts two hypotheses. The first hypothesis says, ((There is no statistically significant effect of cash conversion cycle of industrial company in the market value of its common stock in the financial market)). Whereas the second referred to (( There is no statistically significant effect of subsidiary periods of cash cycle (inventory conversion period, collection period, and payment period)in the market value of its common stock)). For the purpose of achieving the research goals and prove or refute the hypotheses validity, it has been applied to Al-Kindi Company of Veterinary Vaccines, which is listed in Iraqi Stock Exchange. The ready statistical program (SPSS.17) is used to analysis the financial data for the research variables, and by using the simple and multiple linear regression analysis as well as a number of statistical indicators and tests. The research has reached to: 1-There is a negative significant effect of cash conversion cycle of the research sample company in its market stock value as well as its contribution ratio raise in explanation of the change in market stock value in the study environment. Accordingly, the first hypothesis has been refuted.
2-There is a negative significant effect of inventory and collection periods of the research sample company on its market stock value and there is a statistically positive effect of payment period of the company on stock value. Based on these results, the second hypothesis has also been refuted.
The research ended with number of recommendations, the most important are:
1-It is necessary for the research sample company to take care of cash conversion cycle and continuing seeking to reduce it to a minimum possible time without damage of production processes and sales and credit rating of company. Through reducing the inventory conversion period, i.e., manufacturing and selling goods quickly, reducing collection period through accelerating of collecting process of accounts receivable, and decelerating accounts payable period by slowing down company payments of suppliers.
2- The investors should adopt the data and information regarding with company's cash cycle length and its subsidiary periods including other assessment indicators for the choosing among the common stocks traded in the market when entering the financial market to invest in common traded stocks.
3- Maximum benefit from given trade credit by suppliers (free spontaneous finance) without damage of credit standing of company through improving negotiation ability with suppliers companies and building long-term good relationships with them.

This Research aimed at determining the influence of knowledge workers on the achievingStrategic Entrepreneurship for Organizations of Iraqi Organizations. For this purpose the researcher has depended on the dimensions of knowledge workers(Achievements and challenges, Individual growth, Recognition, Autonomyand Oriented-goals) according to(Cheng&Zhang,2008:3). And The dimensions of Strategic Entrepreneurship (Autonomy, Innovativeness, Proactiveness, and Risk Taking) that have been used are according to(Dess,etal,2008:434). The Omnnea Company for Communications has been chosen to verify this Research via a questionnaire used (30) individuals of the managers of the company , in addition to personal interviews. The Spearman connection factor , and the (t) test to recognize the identity of this relation, and the (F) test to determine the identity of the regression equation , also the (R2) has been used to explain the degree of the influence of the independent variable in the dependent variable . Some of the most important conclusions the study arrived at are that knowledge workershave active rolein achieving Strategic Entrepreneurship for Organizations .The study has been concluded with a number of recommendations ,some of which are :
• focus on knowledge Worker , being the prime mover of the knowledge they are capable of innovation and creativity , in addition to leading organizations comes from the knowledge possessed by theme .
• knowledge Worker need to continuing education to remain distinct and unique characteristics which makes the organization's leaders to create the regulatory climate for excellence through the delivery of the vision and values of the organization clearly .
• the organization 's quest for attention by choosing individuals who are capable of understanding with the customer and provide service beyond their requirements , Workers in the organization and across their behavior and attitudes in the provision of services that contribute to the creation of customer loyalty and achieve superior site in the market.

This research included analysis in true financial data to the daily closing prices for one of the index of (Iraq Stock Exchange), where the time series features has unstable situation in the mean and the variance , and because of volatility in the price of the closes prices which necessitated to study it according to the non-liner models, and it has been analyzes according to the generalized Autoregressive Conditional Heteroscedastic (GJR-GARCH (P, Q)) which is one of the non - liner time series models . The analysis has improved that model (GJR-GARCH (2,1) is the best and that according is to (AIC) and (BIC) Criterion , where this model has been used to forcasting which is the main purpose from the study of time series analysis, note that results and the analyses procedures have been done using (MATLAB) program

The Current research deals with the main seventh requirements of Mutation's strategy towards Evergreen city which they are (Power, Reduce residues, Urban Design, Urban Nature, Transportation, Hygiene and Environment and Water) , and what spinoff the reliable Universal Criteria in addition to the local standards which is adopted at concern bodies in determining the Evergreen city restriction in Hillah City.
Present Research aims to examine and evaluate the actual fact for Hillah city, to recognize the scope of process the criteria of Evergreen City and abstraction the Gap size and analysis it, also make the assess the efficiency of Al-Hillah Departments, with requirements of mutation strategy to an Evergreen city by using list of standards test, then adapt the simultaneous and future long term solutions to transfer the city to an evergreen, the research adapt many of a reliable investigation approaches that represented mainly by field applicable approach , with the historical approach to reinforcement the concepts that had been deal with.
The research set forth from a problem which has been expressed by a number of cognitive and applicable inquiries, aiming from the answers of those inquires to clarifying the theoretical philosophy and cognitive functions for the research variables, that represented by strategic requirements , sustainable Evergreen City as it is one of the modern subjects on Iraqi environment in general and the environment of Al-Hillah city in particular , then examine its significant and its effect with the possibility to applying it within the system of Higher Education and all Official Departments that related directly to Urban environmental and sustainplanning.
The research concerned generally on the scope of environmental studies and sustaining development, also on environmental, physical and planning sides for the concept of evergreen city, and the potential application of Evergreen city on a cities and existing constructional agglomerations like Hillah City, and by adopting the strategy of analytic survey. The research samples targeted by sighting and personal interviews and by using lists of standard test and putting the notes and inquiries with detecting directly on the records to obtaining the data and the required information that the study needs in order to reach to its goal.
These interviews were conducted with the heads of the departmentsand all sections and divisions of these departments that concerns directly to the requirements of Evergreen city Babil.
Whereas the main tools for the research are represented by the list of standards test by adopting universal criteria related to the Evergreen city in addition to a set of local criteria which is adopted by the departments that concerned to the research, the data analysis were done by number of statistical tools like weighted arithmetical mean and the percentage rate at coincidence and gap size.
At the final conclusion, after deduction of field side results by its three topics , therefore number of results and conclusions was formed depending on these conclusions , most important of these conclusions were the exist of huge gap at the field of services that related to Evergreen city of Hillah that needs for more study and analysis and recommend the plans and strategies that essential to reducing it within deliberated calendar program , however the most significant conclusion has been reached is the shortage of environmental awareness for both the official and ordinary people at Hillah city accompanied by un recognition and careless by the importance of maintain the conservation the environment of their city and implement the standards of Evergreen criteria in it . According to conclusions that has been reached which the researcher based on in putting a set of recommendations and suggestions for Hillah city to be a sustainable Evergreen environmentally friendly city.

Generally speaking Interest in the tourism industry is one of the priorities of the countries of the world This due to its unique merits comparing other industries, Resulting from the revenues provided by this industry, and Which countries deriveat the international level (international tourism) and (internal tourism) .Tourism is used in countries with tourist image as anew approach in the economic development and development, planning to be most important service industries for tourists and socially. However, this development can not be shown only in the media promotional competent which are interested in tourism promotion transfer the heritage, values and social customs to the world media also has an important role in the impact on the individuals needs and changing their lifestyles.
Holy Karbala is a major source of tourism in Iraq, This is ascribed to have historical, natural and religious monuments such components to tourism play avital role in the process of tourism attraction, increasingthe revenues and making ,up a sense of social, interacation.

The stock markets of the target for investors who are interested in efficient allocation of financial resources they have available, which requires a degree of data correct financial information on companies that are trading tools in the market so they can guide their decisions and maximize profits under market efficient, and It has become the subject of financial markets regaining great interest in developed and developing countries alike, and that for the work of these markets play an important role in mobilizing national and foreign savings and channel them into investment channels is working to support the national economy. And highlighted the importance of financial markets in the modern era as one of the most important financial instruments, especially in the light of globalization of modern financial system, and the longer these markets real mirror that reflects the economic conditions of the state, also reflect the reality of associated companies, and playing the financial markets organized and flexible vital role in mobilizing savings and configured to invest and contribute to move the sectors of the economy and economic growth are increasingly and continuously, as well as their contribution to attracting foreign country's investment, and the success of the economic reform programs that depend on the existence of an active financial market, is working on the development and expansion of trading in securities in a regulated market. And what is no doubt that the global capital market experiences are characterized by high efficiency as a result of strong and effective availability of the information available to the companies systems.
On the other hand, the research dealt with the importance and the role of the GCC capital markets and its components and mechanisms to boost the efficiency and impact in support of the Gulf of the national economy, with exposure to the study of the Iraqi market indicators and ways of its development and its contribution in support of the investment process in the country and the mechanics of its development, with exposure to the most important recommendations and conclusions that support the study.

Arab countries have attached importance to the programs of social security as one of the pillars of the work meeting and supportive of stability and cohesion and the balance between single segments of society, through legislation, laws and works of charity and services to the needy and marginalized groups and work to rehabilitate and integrate socially, so as to reduce disparities and social mitigation of the resulting poverty wars and crises and conflicts and natural disasters through several mechanisms followed to achieve that goal, but it is faced with many challenges in this area, including the lack of resources allocated to programs of social security and the lack of efficiency in targeting the poorest, rely on the Balance Sheet of the state-finance
Iraq programs and a network of social protection, but these programs is one of the countries that have implemented social safety have not led their role effectively due to poor targeting of the poorer classes, and non-discrimination on the basis of the poverty rate, and the spread of administrative corruption in government agencies

The adoption of international accounting standards process has become a preoccupation of accounting bodies in various countries around the world. This research is trying to focus on the structure of the accounting system in Iraq, as the accounting system in Iraq strongly influenced by political, economic and social environment of the previous government. This government has adopted a central system and the completely control by the central government on the resources of the state.This control translated into control of the structure of the accounting system in Iraq to adopt A unified accounting system for the purpose of providing information to help the central government in the planning and control .The research found the group the most important conclusions of this study showed that the political, social and economic impact of the environment in Iraq before 2003 still affect the shape and structure of the accounting system in Iraq, despite the great changes or a complete transformation in the political, social and economic side.
This effect represented in the accounting system and the regulatory structure in this country (BSA), which supports a unified accounting system, which is not consistent with what exists in developed countries, which adopts international accounting standards or local accounting applications based on international accounting standards. As well as the research found a set of recommendations, including that the continuation of the accounting system in Iraq, the structure represented by the Board of Supreme Audit commitment to working unified accounting system without making changes or updates to the system will lead to a gap in the foreground through the consolidated accounting system and financial information from producer companies and financial information foreign dependent on international accounting standards or their accounting systems built on the basis of international accounting standards, and this does not fit the economic orientation of the new Iraqi government after 2003.