Managerial Studies Journal

The quality of service is one of the most important area in healthy services sector in the level of the general services quality , and search speciality healthy services , which dependent on scientific research method , by using SERVQUAL scale, which adapted by Parasuraman, Zeithaml and Berry in 1985, 1988, this scale contains five dimensions (Tangible, Reliability, Responsiveness, Assurance and Empathy), in addition the a questionnaire involved (22) items contacted with mean dimensions, which translate aspects of service quality, in order to measures health service quality in AL-Faiha general hospital, the results of this article refers to weakness clear in level of health service quality, which provided to patients, in addition there is some difference in importance which dependent from research sample to any variables from mean variable.

Marketing development in general and Services Marketing in particular , led to discuss these activities and their relationship with Services Quality that presented by commercial Banks. That would be done through studying it by the client's perspective . Also it would show the requirement that should be available in banking services and assess their quality .Therefore arrange of scientific concepts have been introduced Marketing services . It has been used and evaluated these Banking services from the viewpoint of client through using a questionnaire . The research got to a set of results showing the correlation between these activities and quality of Marketing Services in Banking sector.

This study aimed to know the extent to which the application of international accounting standards in Iraq to attract private capital in foreign، where he sought the researcher to examine the reality of investment in the economy and the need for foreign investment on the one hand and the nature of the accounting system applied in Iraq and the necessity of international accounting standards on the one hand Other then the contribution of the application of these standards to attract foreign private capital to the environment of Iraq.
The researcher concluded a number of conclusions was the most important: that the application of international accounting standards in the Iraqi environment as possible to contribute to the development of information and financial data to enable verification of the value of assets and liabilities and the validity and accuracy of processes and outcomes and make comparisons and predictions on the basis of the methodology is correct and with absolute transparency، which contributes in attracting foreign private capital to the Iraqi environment. The results showed also that the Iraqi environment is a favorable environment for the application of international accounting standards، and that instead of setting standards Iraqi compatible with international standards and that need to be effort and a long time may change the economic conditions and international standards. The application of international accounting standards to confer the status of international lists of the company and thus enable them to enter international markets and that the application of international accounting standards is a prerequisite for the success of international trade agreements.
The researcher recommended a number of recommendations was the most important: the need to apply international accounting standards that they prepared in advance by specialists in this field، which confirms the gravity of the scientific and these standards and the preparation of accounting standards Iraqi compatible with the international environment will require a lot of effort، time، and with whom he may change the situation economic and international accounting standards. The application of international accounting standards in the Iraqi environment will work on updating the accounting profession and make it consistent with the trend Nhawwa of globalization، and when they gain the profession of its universal character، it becomes we can hope to greater pursuit of a global economy in the true sense of the word. Add to the need for education and training of accountants at a level commensurate with the level of accountants in the developed countries through the development of curricula in academic study in the accounting departments of the rule of international accounting instead of adopting the old curriculum، and emphasis is placed on subjects between the theory and practice of international accounting.

The learning process occurred in the heart of university process , so its improvement requires pay attention to the components of university process, and to the requirement of improving learning process itself. The research aimed to identify the requirements of improving learning process and its reflection on the expected outputs quality , The researchers applied methodology of case study , and tried to answer following question : could we able to determine the requirements of learning process success and used it to improve the quality of learning process in Basra university ?
The researchers constructed special model for data collecting which is applied in (14) college of Basra university , The result revealed that there is a variation in college responses to the requirements of the quality of learning process thus , the weakness of these responses led to reduce the level of quality of learning process in Basra university …

Since seventies of the last century till now, the official attempts can\'t put an end to accelerated deterioration in the state of higher education system. That deterioration or the failed was a result of absence of methodology of Management science in dealing with system problems, but, because of abstention those attempts from using.
The scientific view in using managerial technology to develop higher education system in Iraq required methodology approach which allows to discover strategic stamp for the development process, as the problem of this research. Beside, it can attach the general features for the strategic development as an \"system\" which can be designed according to suitable conditions of technology of designing and carrying out.
We hypothesized two connected hypotheses in the research to prove or deny them. The first is that attempts to develop higher education are free from using strategic management technology in curing and designing. The second is that those technologies provide great methodology possibilities for curing and designing for that purpose.

To create competitive advantages through strategic flexibility in to day's business environment is essential. Aspects of operations are supposed to work 24/7 and thus strategic flexibility alone is not enough to be successful. Efficiency and high productivity donot lead management to steer operations in easy and continous manners.
Intense competition requires organizations to be highly capable to meet competition through innovation by entering new markets with new products that meet customer's needs. this will create a dilemma to organization by working in two opposite direction , I-e-stability and dynamic. these conflict requirements can be met by developing resources that yield high returns in future by generating knowledge motivated and driven by creative operation to supply high quality products and services. In this paper we shed some light on different aspects of knowledge generations and its relationship with Innovation in organization.