Iraqi Journal for Administrative Sciences

That radical changes in financial markets, including the foreign exchange market in recent decades and the increased volatility is expected in these markets contributed to the increased exposure of investors to many of the risks of non-traditional One is the volatility is expected in foreign exchange rates, which in turn lead to fluctuations in the value of current flows expected cash in the future which will reflect negatively in the value of the facility and that imposes a challenge for those companies seeking to meet the exchange rate risk and the search for ways to neutralize those risks and volatility, which is the important issue and the president in the field of international financial figured prominently by theorists and researchers in this area and the multiplicity of methods used in the process of hedging against fluctuations in nominal exchange rates in the short term and is mainly in the use of tools of financial engineering (derivatives), which include futures and futures options and swaps for the purpose of choosing the best way to hedge should be struggling between revenues and cost of each, the possible effects in reducing the risk and the extent of suitability for after the time covered by the risk of currency it is natural to compare the multinational companies and international investors the cash flow you expect from each method used in the hedge before choosing any of them also choose how to hedge the appropriate can change over time and can change the relative merits of each.

The research aims to measure the impact of governance system of accounting information on the banking performance, research was conducted on a sample of bank private sector and government (public) in Basra, has been following the method of comparison between the private and public sectors, has been developed form questionnaire to collect data, established the study on the hypothesis that (no meaningful effect Manuehahsaúah governance accounting information system in banking performance for both private and government), it became clear from the results that the commitment of the private banking sector accounting information system of governance has a positive impact on the level of banking performance.

I have taken the design of accounting information systems take many forms to fit with the evolution in the nature of the environment in which they operate business organizations as well as increasing the quantity and quality needs of users of accounting information. It may be noted that these forms design has relied primarily on his field of computer science of programming languages ​​made it easier for staff designers from a conditioning appropriate them to facilitate the process used in the work environment of accounting and according to what Otrth approaches or entrances to formulate theories of accounting in several aspects Perhaps the most important of the goals, and the conceptual.
As is well known to specialists in the field of accounting that the method of designing accounting information systems of traditional characterized by being a working-class base in the area or perimeter of financial accounting, and it focuses in his work to absorb, process and maintain historical data subsequent to achieve economic events. Which indicates the existence of shortcomings in the models presented it did not deal with the areas of accounting such as management accounting, which select (Zimmerman, 1997: 14) purposes or two main goals for the system of management accounting: the first is to provide information necessary and appropriate to my job of planning and decision-making and second, to help stimulate and control the work of individuals in the unit to achieve the economic goals that you want to manage the unit to achieve. This research focuses on the first purpose above: the item on the planning and decision-making.
and build "on the above problem, the research discusses the design of accounting information systems fit with the multiple uses of the different communities of users according to different conditions of the resolution circumstantial." As we will Find the paragraphs in sequence to meet that goal.

Traditionally, the process of economic growth and the events of structural changes in the countries of the world need to develop technology and understanding of the relationship between changes technology, economic, social, and is the Information Technology in the framework of the digital environment required for admission to the knowledge economy era of globalization of economic and Tkulaisaa of the digital divide faced by developing countries, including Arab, and in the this context, the researcher developed a study entitled: information Technology and their impact on the environment of digital Arabic, as it dealt with e-commerce as an application is important for information Technology and the share of developing countries and the Arab ones modest compared with diameters developed as developing countries lack the institutions and the foundations of electronic commerce and suffer from weak the digital environment, confidentiality and information security and the absence of appropriate national strategy.

Given the developments that have occurred in Tknlojba information and communication that have entered into Sti fields Vkdsar necessary to make business processes and services by means of communication and new technology such as by corporations and categorize Almistoi private and the public to avoid the expenses incurred by these companies use traditional methods of valuable marketing process that first and increase corporate profits through high-speed in a number of business transactions and services and the best use of time and attract new customers, leading pearls increase sales this second. research has shown that the averages and standard deviations of the answers categorize the paragraphs of scale advantages and benefits of using e-commerce was in general with a positive direction either tests that have been conducted to prove my thesis research has shown that there is a relationship between the use of electronic commerce by businesses and increase their profits as the value of (v) the calculated (85.970) as for the second hypothesis has proved that there is a relationship between the use of electronic commerce by companies and cut costs as value (v) the calculated (78.536). and finally has been recommended the need to urge companies to use electronic commerce and keep abreast of developments in this type of Altknluja.

The decision to determine the price is a strategic decision to be made based on factors Adhmnha political and economic factors, and the reactions of competitors and customer satisfaction, cost, and what the cost is a key element in determining the price, it could be argued that the more the measure cost accurately whenever determining the price more realistic, and this requires accuracy in linking the cost to the purpose of direct incidence, and this Malaimcn be achieved by the traditional methods of determining prices, as the traditional methods used to determine prices suffer from the problem of lack of precision in determining the price as a result of inaccuracy in determining the cost, prompting accountants to the use of system costs activities on the basis of price in determining which overcomes the problem on the one hand and the problem of inequality in the distribution of indirect costs of industrial on the other.

استند البحث على متغيرين رئيسيين يتفاعلان بينهما ليشكلا الإطار الفلسفي له هذان المتغيران هما إدارة المعرفة والتغيير التنظيمي وقد انطلقت من مشكلة عبر عنها بعدد من التساؤلات استهدف من الإجابة عنها استجلاء الفلسفة النظرية والمرامي الفكرية لهذه المتغيرات كونها من المواضيع الحديثة على البيئة العربية عامة والبيئة العراقية خاصة ومن ثم تشخيص علاقاتها وأثرها وتكونت من عينة من كليات هيئة التعليم التقني والتي يتوقع أنها اقرب ما تكون الى المنظمات المعرفية وقد حددت تلك العينة (26)مشاهدة من أولئك في المستوى التنظيمي الأول والثاني مضافا أليهم من هم بدرجة أستاذ..وتوصل البحث إلى مجموعة من الاستنتاجات أبرزها :-
1_ضرورة امتلاك صناع المعرفة كل المقومات التي تجعلهم أهلا لشغل هذا المنصب وأهمها القدرة على التبصر والمهارة والخبرة.
2-تتوفر في المنظمات المبحوثة عمليات إدارة المعرفة والتي تسهم في دعم عملية التغيير التنظيمي بمستوى مقبول وبالرغم من توفرها،إلا أنها تحتاج الى دعم هذه العمليات وتطويرها.
3-إثبات صحة الفرضية التي تشير الى وجود علاقات ارتباط وتأثير بين متغيراتها اذ حصل متغير تطبيق المعرفة على أعلى قيمة ارتباط وهذا يدل على ان عمليات المعرفة هي جوهر تحسين إدارة المعرفة.فيما حصل متغير الهيكل التنظيمي من خلال عده التغيير التنظيمي على قيمة ارتباط عالية وذلك باعتبار هذا الهيكل يمثل حاملي التغيير في الكلية.

Become a process of analyzing the profitability of the customer and one of the methods useful for business organizations, and through the provision of information extensive and accurate customer as well as specifically for revenues, costs, and profits derived from the customer or group of customers. The decisions concerning the relationship with the customer and one of the important decisions undertaken accomplishing the senior management of the company, and used the analysis of profitability of the customer for the purpose of obtaining information related to it, and thus contribute to this process in the development of decisions on the customer. and head smart companies at the present time is not only about building long term relationships and profitable towards the customer, but would like to having a life, get the value of the life of the customer, make the most of its purchases, and we must look at customers as assets must be managed and to be maximized properly. and decreases the amount of information relating to profit customers in practice to work companies, as designed accounting systems for the analysis of profitability of the product without regard to the customer in most cases, therefore, will address this research for many of the paragraphs relating to the process of analysis of profitability of the customer. The search to three paragraphs, a basic, relating to the first paragraph the methodology of research, which included the problem of research, and its importance, and its objectives. relates to the second paragraph aspect of theoretical research, which included the paragraphs relating to the concept of analysis of profitability of the customer, and analysis of cost, and uses of information resulting from the profitability of the customer, the advantages of the process of analyzing profitability of the customer, and standards (models) profitability of the customer, and finally building relationships with the customer. The third paragraph was included conclusions and recommendations for research.

Took studies evaluating the performance the importance of a wide area of ​​interest in contemporary administrative thought. Due to the link performance evaluations articulated mission of the life of economic unity of different denominations, and specifically in the measurement process, arbitration, or estimate the validity of performance since there is no value to what we can not measure. The quality of performance focuses on the development of human resources and information to improve operational performance and the formulation of the strategic experiences of the evaluation (Evaluation Measurement). As the imposition of the era of knowledge institutions need to use quality in determining the methods of measurement and evaluation, so the drafting group has raised the research as follows: 1. Extent of adoption of improved processes and evaluation of performance variables contribute to the measurement of individual performance and whether the study will help us in the formulation of objective criteria for evaluation of the performance. 2. What his involvement role of total quality in the documentation of organizational relationships between the institution and its members, and focus on integration in the decision-making process, specifically programs assess the performance league regular. On this basis, I suppose research show that there is a relationship impact significantly positive for total quality (TQM) in achieving the improvement and evaluation of performance was reached a set of conclusions vary notably the competent departments in the recruitment of quality for the development of performance standards, as well as a relationship significant effect of the strengthening of positive improvement in the quality and performance evaluation.

This research aims to know the number of elements that guide the consumer towards the product and no other competing products have been identified a group of actors to make a purchase decision, including demographic characteristics and social factors pertaining to consumers and the mental image that they hold about the products in question, the marketing mix and in providing an explanation theory and practice for producers and Almusenaian and administrators on the need to adopt the dictates of these elements in order to enable our organizations to respond to the requirements of domestic and overseas markets and keep pace with dynamic consumer tastes and stand on the reasons for choosing Iraqi consumer of foodstuffs imported to those local when buying for that information was collected from consumers living in the city Karbala. study relied on as a set of indicators and statistical tests and therefore have been marking a set of conclusions and the theoretical and field based on the findings of the study was to provide a set of recommendations consistent with these conclusions.