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

The empirical researchproblem is determined by the urgent need foradopting a good governance practices inthe General Tax Authority due to the importance of this approach for the service and industrial organizationsas well asthe organizationsurveyedhad not a clear use to governance practices of a high impact on achievingqualityperformance. Thus, it shouldsearchfor good waysand meansof anadministrative workto enhance its capacityviathe adoption ofgovernance mechanisms in their workthat contribute to thesuccessand excellenceof the organization. The research aims to interpret the nature of the link and effect relationships between corporate governance and the quality of performance in the surveyed organization. Hypotheses have tested in the General Tax Authority as an important organization that offer its services to a large segment of society and the introduction of corporate governance mechanisms in its work and improvements which will serve that large segment. The relationship between research variables has clarified through the formulating some hypotheses with their minor ones. The research sample has composed of the top and middle management in the surveyed organization, where as data has collected from 121 members who occupied one of the following administrative positions (director general, assistant general manager, technical expert, director of the department, branch manager, department deputy director, branch deputy director, in charge of division, assessor, auditor) and who have the authority of decision making in the organization. A questionnaire has adopted as a tool for collecting the research data, which included (50) paragraph dealt with the dimensions of the research variables, as it has been prepared on the Quintet Likert scale basis. Using the statistical package (SPSS), it has reached to the final results, where as methods used in the analysis are the descriptive statistics (weighted mean and standard deviation) to determine the strength of the research and methods of statistical inferential (correlation coefficient and simple linear regression ) as well as personal interviews program, which was prepared by the researcher that has included (21) questions related to the research problem in order to support the questionnaire and to achieve a validity required in data collection to upgrading the effectiveness and efficiency in the government's performance and the achievement of a high quality of performance of those institutions, which in turn lead to better services.

Boils down to research showing the importance of automation of financial accounting system consolidated computerized electronic and its impact on financial reporting in banks Iraqi government which shows the importance of financial accounting system as a major source for the provision of accounting information for decision-makers , which are used in decision-making and this information is the base from which the decision-maker to reach decision final by reference to documents through the design of financial accounting system E is based on following the principles and standards of international and local financial reporting and the launch of the importance of financial reporting for accounting information and the significant impact of this information that can help users of accounting information to increase the ability of predictive and evaluation of events past, present and future , strengthen or correct assessments years.In order to achieve the goals of research has been divided research into three sections included the first systematic research and taking the second part, the theoretical side of the search where the section into two parts included the first on the conceptual framework of the system of financial accounting and the second section dealt with the nature of financial reporting The third section ensures the practical side of the search terms included Description Sample research and analysis of sample answers and prove hypotheses as well as the statement of the relationship between the automation of financial accounting system and financial reporting . The research found a set of conclusions and recommendations of the most important in the design of a uniform financial accounting system for banks must take into account and determine the criteria and limits of financial reporting and Ucckhis and knowledge of the needs of users of accounting information . The researcher recommends the need to work . Compel banks to apply international accounting standards and the standardization of the concepts and practices of accounting and financial reporting appropriate to issue at the international level , including making financial reports to meet the objectives of financial reporting .

research aims at introducing the concept of foreign direct investment and forms the theoretical framework and the conceptual and the extent of its contribution to the economic development process in Iraq through a review of the reality of the Iraqi economy and its potential. Structural imbalances in the economic structure and the absence of a comprehensive strategy for the overall development process as well as the problems of inflation, unemployment and the size of Alaraca.walta market shows the need for such investments and the definition of their importance within the priorities of the economic policy makers in the formulation of development plans in the long term in Iraq and the exposure to the most important determinants of FDI and analysis the reality of the investment environment in Iraq through a review of the political and security situation and the size of financial and administrative corruption. And the size of foreign debt and reparations heavier by the Iraqi economy and the weakness of the banking system, which is the main financing channel for investment activities. In addition to stand on the size of Iraq's investment flows through a review of the indicators of a number of new projects and a number of multinational companies and the value of purchases and sales of those companies and the stock of foreign direct investment. And adopted a research on the theoretical and analytical framework of the reality of the Iraqi economy and the environment in which investment determinants, indicators, according to the data available in this area. The study, drawn to the weakness of the relationship between foreign direct investment and the process of development of the Iraqi economy, there are many determinants of low investment environment needed to attract these investments are reviewed by the search, as well as diminutive incoming investment flows to Iraq

The study addressed the issue of the drafting of the working capital and its impact on bank liquidity (analytical study), it has been studied two indicators of the utmost importance in the financial thought first was the working capital in businesses and the second is the banking liquidity, which is linked to the achievement of the strategic objectives of installations index, and chose to study commercial banks listed on the Iraq Stock Exchange room for the application of the study, as were selected (01) ten commercial banks listed and registered in the Iraq Stock Exchange, and adopted the study time series represented in the seven years are (5112-5100 ), was the main conclusions and recommendations of the study is to validate the assumptions that were formulated and prove the existence of liaison relationships and the impact of capital indicators worker and indicators of liquidity in the commercial banks. As the key recommendations that emerged from the study are recommending the need for follow-up capital case worker in banks business because of its great importance in influencing levels of bank liquidity and thus influence the levels of achievement of the strategic objectives of those banks.

Through this research, the researcher aims to diagnosing and explaining the nature of correlations and the impact between the organizational ignorance management and the promotion of organizational innovation at Al-Fares General Company at the level of dimensions. The research was applied to a sample composed of (971) managers distributed at several managerial levels (chairman, general manager, assistant general manager, authorized director, assistant authorized director, factory manager, department manager, section manager). It used the questionnaire as a main instrument to gather the data and information as well as a program of personal interviews and some documents and records concerning the company. It sought to examine a number of main and sub hypotheses related to correlations and impact among the research variables so as to answer the questions related to the research problem especially the fundamental question (What are the managers and in charge people's conceptions at the researched company about the organizational ignorance and how to manage it to promote the innovation in it?). The researcher had come to a collection of conclusions, the most important of which were: there is a tendency to manage the organizational ignorance at Al-Fares General Company the research population and this tendency was due to the interest of this company in managing (the complication, uncertainty, confusion and ambiguity, as well as the existence of an interdependence and integration among the dimensions of the organizational ignorance management and the promotion of organizational innovation which role was effectively reflected if used collectively or individually. Also, the higher management of the researched company was able to use the dimensions of the organizational ignorance management collectively in producing the impact on the promotion of organizational innovation of it more than its use in impact individually. Based on the research findings, a collection of recommendations were laid the most important of which were: the necessity for the company to adopt a comprehensive framework for the process of organizational ignorance management with all its dimensions, work at circulating the culture of ignorance management in the company, provide a more suitable, encouraging and supporting environment recognizes the significance of ignorance management in promoting innovation opportunities, lay plans and programs that work at activating the dimensions of the process of organizational ignorance management at the company level, its departments, factories and units, managers' awareness and the employees of different managerial levels altogether of merits and benefits the companycan gain if it managed its ignorance using the information technology through preparing the training courses, symposiums, holding workshops which explain the effective ways to deal with the information technology, and increasing their capacities in using it properly.

This Research aimed to use Dynamic Analysis through Time Trend indicator specially ( Almon Time Lag Model ) the research hypothesis depends on the significance effect of the current National income and the ( one year) Lag of the Consumption expenditures on the current consumption . and also , the research divided into three sections to reach it’s hypothesis and importance .
moreover , the time Limit covered the period of ( 7881 - 2172 ) for some Macroeconomic indicators of the Iraq economy ,Finally , the research reached some conclusions such as , the short run impact of Almon Model was ( 1221 ) and the compound Anual Rate of Growth of ( Harrod - Domar ) model was ( 982198 ) for the period ( 7881 - 2172 ) so to recommand that must plan the marginal propensity to consume , Investment of the Iraq by the Ministry of lanning and information Technology .

The study of the economic growth of any country of important topics and difficult at the same time because its importance comes from the need for continued economic growth and influenced its development and sustainability with the times in order to achieve the goal of development and promote the economic well-being of the number of current and future populations. The growth process of the Arab countries selected in the study (United Arab Emirates, Egypt) may be an easy and understandable There is no need to complicate it for the enjoyment of their economies, the kind of stability and diversity of resources, while in Iraq, the issue of complex growth and spiky from several aspects, some dating back to previous eras, and the other is up to the events political and security experienced by the country up to the present. So what eating Find in the first section (theoretical framework for economic growth and economic development) distributed to the three demands of the first demand theoretical framework of economic growth and the second requirement sources of economic growth and demand for the third theoretical framework for economic development. The second topic was divided (analysis of macroeconomic variables for the sample countries and Iraq for the period (0000-0092)) to three demands also included a requirement in the first analysis of the UAE economy and demand variables second analysis of the Egyptian economy variables and the third requirement analysis Iraqi economy variables. It was in the third section (measurement and analysis of the economic growth of the sample countries and Iraq for the period (0000-0092)) taking the first two demands requirement characterization and formulation of standard models and demand the second estimate and analysis of standard forms elected. As well as in the third section was conducted test preprocessing indicators included growth in the standard models by testing unit root (Test Dickey Fuller expanded), where the results indicate that the growth indicators Emirates to the states and Egypt stable at second difference and the level of significance of %5. As in Iraq, the indicators growth has stabilized in the first difference and the level of significance of %5. Add to the use of economic measurement methods through a model of the production function (Cobb - Douglus) and model (Kaldor) and methods of mathematical measurement through a model (Harrod - Doumar) to see economic growth in those countries level as well as in support of the analysis which was based on numerical facts. It turned out to be the best model for a function Production (cup Douglus) is in Egypt, where the flexibility of the labor (salaries and wages) 0202
and flexibility of the total fixed capital formation 0200, the best model for Kaldor is in the reachingproductivity parameter that was larger than the one right denote 029.2 high production efficiency, and the best model of Harrod - Doumar was in Iraq as the Iraqi economy achieved a maximum rate of economic growth in 0002, reaching 2%2925 .

the aim of this research study the active management of the investment practices in small and medium enterprises and stand on the challenges that can be faced and identify performance measurement toolsin the private industrial sector.Is determined by the research problem in theory in the intellectual and cognitive controversy revolves around define the role and the level that can be played Investment management practices in small and medium enterprises to improve performance, but in practice it was in the low level of awareness of the role that could be active management of investments to play in projects small and medium which helps to take the appropriate decision .And it highlights the importance of research to discuss the issue of research by everyone interested in all States which small and medium enterprises, which is one of the most important means of economic and social development., And specify the criteria taken in directing investments towards these projects., has been evidence analysis in light use of statistical tools and rely on SPSS statistical program. V.02. I have been to reach a set of conclusions was the most important and a correlation statistically significant relationship between the moral dimensions of investment management practices in small and medium enterprises and performance as well as having the effect of a significance of the dimensions of investment and performance management practices. The research concluded that a set of recommendations from the most important strategy for the development and rehabilitation of small and medium enterprises in the private sector, and the development of investment management practices to ensure overcoming the obstacles that prevent the development.

This research is trying to concentered about the mean that how the parameters in which it operates commercial banks to increase its capital and what of this increase is the impact on the investment efficiency .this study have been applied on tow samples of Iraqi and Jordanian commercial banks of private sector for the period (0222-0272) in order to recognize the effect of capitalization in banking investment efficiency and comparison between both of countries as well as comparison the economic environment and the stable security in Jordan and un stable in Iraq ,this study depend on annual reports which have been issued from the general administration for Baghdad bank ,TBT ,Aleskan bank and AlArabi bank . This research consist if three chapters ,the first chapter depend on theoretical from the research from side of effect of the capitalization in the investment efficiency in the commercial bank ,the second chapter concern with the capitalization and investment efficiency in the Iraq and Jordanian commercial bank , the sample of study for and the third chapter depend on the measure and analysis the impact of capitalization in the investment efficiency a comparison study in the sample from Iraqi and Jordanian from the period (0222-0272) and the research depend on a hypothesis that said (the capitalization have positive effect on the investment efficiency) though the research conclude the following conclusions some of it: 7-the Jordanian commercial banks are better than Iraqi commercial banks in administrating the capital and investment 0- the processes of benefit distribution on the partnership is the most improvement processes to increase the capital in the commercial banks in Iraq and Jordan . As for the recommendation mode by the researcher :
7-increase the awareness of the banking and retail depositor the need and importance of these work and services provided by the bank and clarified though the work it is publicity and advertising.
0-expending the work of Iraqi commercial bank on only at the provincial level but have the extended to cover the entire work in order to get new investment chance and minimize risks and take advantage of the experience and diverse skills

The research of the effect statement which can leave fiscal policy variables of public expenditures and taxes in the performance of Iraq Stock Exchange indices for the period (4002-4002) and the extent of the link between them, and that by studying the reality of fiscal policy depending on the data variables that policy, Besides study the reality of the market by analyzing the performance of the five indicators which (General share price index, Trading Volume, Market value, Turnover rate, Number of companies), Besides using the standard method to determine the size of impact which leave fiscal policy in these indicators.
The researcher found the fiscal policy affects weak impact in performance indicators the market , the trading volume indicator is the most affected by fiscal policy while the number of companies index is the least affected, Besides the dominance of current expenditures on the biggest part of public expenditure in Iraq. As the researcher to double the tax contribution in public revenues the fact that the country depend substantially on oil.
Based on those results it has been proposed many of the recommendations, and including the need to reduce the gap between current and capital expenditures in Iraq, As well as make adjustments on the tax system in Iraq in line with the shift who got in the Iraqi economy then increase the role of fiscal policy in effect in the economy including the financial markets, He also recommended researcher the importance of opening other branches of the Iraqi market for securities in other areas of the country so as to increase the role it plays in the economy through the withdrawal of savings and investment in productive projects. As well as to follow the policy of transparency in the iraqi market and the use modern methods to provide data and information, As well as increased confidence in the market because of their important role in increasing liquidity in market.