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

The rapid shift in accounting information systems from manual to electronic media has significant implications of Information Technology (IT) for the process of financial reporting. The intense dependency on computerized accounting information systems could expose company data to information security risk, and then may lead to increase audit risks. Therefore, this research aims to illustrate how can IT governance mechanisms support the information security of computerized accounting information systems. In particular, the research examines the role of IT governance under the COBIT framework of Internal control in reducing the audit risks in Iraqi private banks.
The findings reveal that application of IT governance in Iraqi private banks can reduce audit risks assessed by external IT auditors, increase the reliability of accounting information systems, and support information security under computerized accounting information systems. In addition, the empirical results reveal that there is a significant positive relation between reducing audit risks and IT Governance dimensions (tools and automation, policies, plans and procedures, responsibility and accountability, and skills and expertise, awareness and communications, and goal setting and measurement) respectively. Finally the research recommends adopting the COBIT framework as a tool to IT governance framework that support risk management in computerized accounting systems.

The trade related intellectual property rights agreement (TRIPs) that it is one of the world trade organization (WTO) agreements, based on protected the intellectual rights for the right owners in patented, trademarks, geographical indicators, copy rights, industrial designs, trade secrets, integration circles. This forms of rights consist the knowledge and technology.
In this vision, the developed countries, and the development countries difference between them about the capacity of (TRIPs) to international technology transfer. Thus, This research try to focuses on this important case and presented useful conclusions .

Oil acquires its importance from its nature as a commodity vital affected and affects the drafting of Iraq\'s economic landscape as an important source of oil is one of the sources of the monetary and fiscal revenue and payments exercise crucial influence on the economic situation in the country. For this, it will be an important player in the process of Iraq\'s reconstruction. As data and studies available indicate that the oil will remain in the first half of this century a real influential in steering the future of the Iraqi economy. The study was launched from the premise that the oil sector in Iraq is a backward sector is not commensurate with the current level of production of the huge reserves that the country owned by the First nor with the need of the economy necessary for the rebuilding activity Second of funds. The study was divided into three main axes. The first axis devoted to oil and its role in the Iraqi economy and through five points. The second axis has been allocated to the global financial crisis and through two points. While the latter axis allocated to the three production scenarios projected for the next two decades.

The world for financial institutions has changed during the last 20 years, and become riskier and more competitive. After the deregulation of the financial market, This prompted expenses to do everything they can to cope with risk in order to earn sufficient returns. Increase the interest rate fluctuations dramatically require efficient management in the interest rate risk management. banks developed a variety of methods for measuring and managing interest rate risk. Interest rate gap management has become an increasingly important part of bank funds management over the past decade. The gap in standards used by the bank to the statement of net interest margin, that is, interest income less interest expense, to unexpected changes in market interest rates. gap management process bank management both assets and liabilities, on the balance sheet according to interest rate sensitivity. For this study to shed light came on one of the important influences on the overall activity of banks, which risks related to changes in the interest rate as playing an essential role in the investment theme as a result will effect the value of assets, liabilities or banks, How to deal with this kind of risk in order to preserve the value of the bank.
The purpose achieve the goals of the study It was selected gap model from which to measure the effect of the time factor on the values of assets and liabilitiesAnd thus take the necessary treatments to maintain the bank's dividend, which seeks all banks to maintain it from all aspects of risk.
The study was based on Ferdtin The first relates to the value of the bank that are affected as a result of changes in the gap between assets and liabilities The second dealt with the protection of assets and liabilities costumes interest rate changes by the zero-gap model.
The study presents a set of conclusions that the most important changes in interest rates affect the values of assets and liabilities and thus affect the value of the bank. were the recommendations of this study, the first two aspects General recommendations include all banking sectors while the second dealt with the recommendations on a sample study based on what brought him the results of the analysis.

It is clear that the increasing wealth of sovereign funds was the result of higher oil prices and this has led to increasing the reserves of clear and significant foreign currency from oil-exporting countries hand especially Arabic study which led to increased funding opportunities located, As the evolution of these countries became dependent at the same time the large surplus of the balance of payments and thus became sovereign wealth funds seen as investment funds established by Governments or possess for the purpose of maintaining financial assets for long term as providing income for future generations and work on reduced inflationary pressures and work to cover future pension obligations.

as well as the attention in trading of goods it is also has been taken care about services trading which demands the biggest part from the international trading. it is also there is an positive emphasis on modern countries, especially the main industrial countries .for Iraq, it hasn’t get benefits from the trading benefits , because it is mainly an oil exporting country . There for, they need a lot of services, which led to increase its imports and reduce its exporting, which led to a continuous disability in balance services. This means decontrolling services trading, it will lead the movement of the sequence of the trading banks in Iraq.
By that, the study depended on the assumption that the decontrolling service trade has a great positive effect on the trading banks performance in Iraq.
The study brought three main chapters, the first deals with the theoretical frame of the services trade and the general agreement of the trade and definitions ( GAT ) and trading banks and the services trade in Iraq, the second, led to studying the trade banks and the services trade in Iraq, It also involved three researches, whether the third chapter deals with the statistic appraisement and the economic appraisement for decontrolling services trading at the banks performances in Iraq between (2003 -2014 )..
For the conclusion, the study briefed that the decontrolling services trade will make the bank issues are more ability and completions. Also it lead decontrolling the services trading to stimulate foreign invests this will be an positive effect on the trading banks performance .
These conclusions has been faced set of recommendations , the most important of them was the necessity of improving the economic ability of the services sections. Here, it is has to refrying the wide concept of the economic ability, which contains investments, production, the arrangement and management criteria and submitted for the criteria performance, emphasis on supporting the training efforts and the developing inside economic sections and its aims whether general or special , for taking care of human staff and working on developing the workers abilities in it.

The intense competition prevailing in the markets and increase the degree of complexity surrounding the company environment and breadth of markets and the variability characteristics, made it necessary on industrial companies to rethink the administrative concepts adopted by the including the concepts Total Quality Management And competitiveness of the company in an effort to support its competitiveness, which qualifies them to discriminate on the local and regional international competitors.
The current study deals with Analyzing The Effects & Correlation Betweentotal quality management practices and competitive industrial companies indicators, The study was launched from a research problem was the endeavor of Iraqi companies in general and the company's subject of the study in particular to the application of total quality management in order to enhance the competitiveness of companies and other indicators towards competition. The study has sought to achieve a set of goals, including :
- To identify the level of the company's application to study the subject of Total Quality Management. - Identify the most important indicators of the company subject of the study to enhance the their competitiveness. In order to achieve these goals, the study has adopted a model hypotheses reflect the logical relationships between variables of the study As I returned total quality management practices affect the independent variable in a competitive company as a dependent variable, and in order to reveal the nature of relations in the study modeltended The current study to put forward a set of hypotheses as a preliminary study seeks answers to validated.

Reflect the price indices prevailing economic situation in the country, is the exchange rate of the most prominent of these prices because it linked the domestic economy and foreign economic tool, as well as for his role in influencing the many variables in the economy in question, has touched on a study of the relationship between the exchange rate and the general budget in Iraq for the period (1990-2013) using Kranger models to explain the causal relationship between the two variables, and the results showed no compatibility with the logic of economic theory, as zero, the correlation between the exchange rate and the general budget, which goes back to the economic abnormal situation caused by extraordinary circumstances witnessed by the Iraqi economy from outages overall revenues and reliance on monetary issuance during the period leading up to 2003, and stabilizing the exchange rate using the foreign currency auction after 2003.

The study addresses a very important topic in the financial and banking thought. It is Formulating the Financing Structure and its impact in Bank Liquidity. As the study aims a measuring and analyzing the indicators of the Financing Structure. Moreover, it also measures and analyzes liquidity ratios of the Iraqi commercial banks. Additionally, the study aims at demonstrating the correlation between The study variables as well as demonstrating the impact degree of the formulating of the Financing Structure in the Bank Liquidity. The main problem of the study emanates from the following question :
 Dose the formulation of the Financing Structure influence the efficiency of Liquidity Management at its levels?
The study sample was selected from the Iraqi commercial banks listed on the Iraq Stock Exchange. Which is represented by ten Iraqi commercial banks that have been studied for a period of ten years from 2005-2014. I have been using the Ratio of deposits to liabilities index to measure the Financing Structure (independent variable). And use the Ratio cash balance index to measure Bank Liquidity (dependent variable). A number of statistical methods hos been used to measure the relationships between the variables. These method are: Arithmetic average, Simple correlation coefficient (r), Test t, Simple regression coefficient (b), Test F and The coefficient of determination (R2).
However the most important findings of the study is a statistical correlation and a statistical impact relationship of significant differences between the Financing Structure and Bank Liquidity. The above supports the validity of the hypotheses being adopted by the study.

The development process and the outcome of the interaction associated with the movement of the economy and society elements, and changes that occur in the quantity and quality of people's lives in a certain time period. In the light of developments in the international arena developments have expanded the concept of development than just focus on economic growth, to become part of the ongoing process of sustainable development.
Therefore, this research will focus on the study of fiscal policies and its prominent role in the financing of human development in Iraq and the calendar effect, with the study of the relationship between them is quantitative, as well as to identify the various concepts and variables related.
The study showed the positive impact of the general budget on human development in Iraq as evidence the value of the coefficient of determination of 78% which shows the significant role played by the budget in effect on the value of human development in Iraq guide during the period 2002-2014.

The objective of this research is to demonstrate and determine the role of marketing research with its dimensions which includes (customer and market research, advertisement and promotion research, service research, distribution research, sales research, and marketing environment research) in developing the banking services with its dimensions which includes (development and developing the market, market penetration, developing new services and enhancing the current services, and diversification), as an explorative study in a sample of private commercial banks in the holy city of Karbala, are (Investment Bank of Iraq, United Bank for investment, National Bank of Iraq, Union bank of Iraq, and Mansour Bank). The sample consisted of (20) members of the managers and their assistants and heads of departments and officials of the units and the people who have been distributed the questionnaire in the research sample banks, and research data has been analyze by
using statistical analysis software (SPSS). Based on the results of research has been reach to a set of conclusions and foremost of which is that there is considerable role for marketing research in developing the banking services provided by research sample banks. The research concluded with several recommendations depending on the conclusions which have been reached.

The banking sector is facing many risks, particularly liquidity resulting from the inability of the bank to meet short-term obligations risk and in return the banks took seek to strengthen their financial positions by applying the decisions of the Basel Committee on Banking Supervision, particularly with regard to the standard of capital adequacy, which leads to the achievement of stability in the banking system and financial and research aims to release the positive aspects of capital adequacy standard to improve the liquidity situation of banks and raise their ability to meet short-term obligations, and to reduce the liquidity that could be exposed, especially in times of financial and banking crises banks risk level .

Decentralization of finances: "Authorizing local elected bodies some of the responsibilities of spending, and some powers to mobilize domestic revenues to finance the activities carried out by them, so as to ensure these local bodies to be independent in making their financial decisions" The transformation of the concept of fiscal decentralization has become a necessity dictated by the realities of contemporary variables. Money is undoubtedly the cornerstone of the political body of the federal state to provide the necessary resources to fund the federal budget and fulfill the obligations of the current and future federal government. And administrative units within the framework of comprehensive national development, what has helped in this is the shift in financial and economic concepts at present, as most researchers believe the two economies today that the concept of local development has exceeded the system Which was implemented by the states in the 1960s and 1970s, and can no longer continue indefinitely, following the failure of many plans and programs that adopted this approach in the administration, although it is still believed that local development cannot occur independently of the contributions of the central system in Achieve.
In this context, the current research highlighted the most important features, obstacles and problems that characterize the system of decentralization in general and financial decentralization in particular. It included four main topics. The first topic consisted of the research methodology. The second topic was on the theoretical framework of financial decentralization. Applied research, and included the research in the last section of the most important conclusions are - :
.2 Financial decentralization is a complex and dynamic system, and there should be more flexibility in fiscal policies to change the details of the instruments of application, while preserving the political and philosophical principles of the Constitution and operational structures in financial laws and regulations.
.1. Building financial decentralization at the state level with an efficient scientific approach that contributes to the provision of goods and services and injecting large amounts of investments under financial decentralization requires capacity building, development plans, improvement of financial performance management systems at the provincial and governorate levels, and application of transparency and financial accountability in the process. Budgeting at all stages.