Al-Rafidain University College For Sciences

The concept of supplying outsourcing has emerged as a modern administrative method that helps economic units to provide the required services or products at a low cost. The secondary activities are entrusted to a third party as a specialized external contractor who relies on modern and advanced technologies when implementing the activity. It helps the economic units to focus only on their main activities, which is to provide the product or service to the customer according to the desired requirements. However, such a decision may not be without risks and challenges if applied to government units. This research will review in a theoretical way the decision of outsourcing by the government units and the risks and challenges that accompany this decision, as well as clarification of the mitigation mechanism for these risks in the application and how to regulate the relationship with the external contractor in order to ensure the safety of implementation.
The most important conclusion of the research is: The outsourcing activities help government units to improve their performance through the development of human capabilities and access to technology and modern techniques of the external contractor who has a high level of performance and quality in the field of activity..

The main purpose of the research is to identify the interactive role of the movement speed of top management in business organizations between the strategies of human resource management and strategic recovery. The importance of these changes has recently increased due to the contemporary dynamic environment and its challenges. The research problem indicated a clear lack of interest in the application of these variables in the organization of the field of research, hence the research has tried to bridge the theoretical and applied gap in this area through the adaption of the analytical descriptive method in the applied side of the research. The questionnaire used in the collection of research data, (SPSS) in the introduction and analysis of research data, which produced a set of results that confirmed the validity of the hypotheses from which the research began. The research reached a number of conclusions, perhaps the most prominent is the impact of human resources management strategies in enhancing strategic recovery processes increases with the mediation of the low mobility of senior management. Therefore, the researchers recommended that the experiences of developed countries in the field studied, should be examined and that their results should be utilized in the Iraqi environment.

The research aims at adapting lot size techniques, most notably the Silver-Meal algorithm in Iraqi companies. The study adopted the case study methodology to objectively determine the size of the optimal lot of each of the products of the electronic scales laboratory in Diyala Company and in light of the bottlenecks in the workstations or Constraint that limit the capacity. The results showed the ability to apply the theory of constraints by identifying the optimal mix that achieves the highest profit according to priority and its contribution to the treatment of the bottleneck by scheduling the production in light of the capacity available in each workstation per month. The results also showed the advantage of the Silver-Meal algorithm in determining the optimal size of the lot on the company method and the adoption of cost standards. Taking into account the recommendations of the research, which is the adoption of scientific methods in determining the size of the lot and the application of the theory of Constraint and layout of the laboratory and training employees to use these techniques to achieve the company the ability to reduce the cost and thus increase profits.

The research aims to the most important points; to describe the accounting procedures for contracts in local Islamic banks, to consolidate concepts and simplify the procedures of contracts through the analysis of the accounting procedures for contracts on the nature of activities of Islamic banks; analysis of the activities practiced by Islamic banks such as Murabaha, Mudaraba, Istisna'a and others; as well as the banking business related to the sale and purchase of foreign currencies and others. The research reached the most important conclusions that there are differences in the concepts of banks where some of the concepts focused on the axis of activities without investment or the level of the relationship between savers and investors or in terms of influence in the community or in terms of the body that organizes the banking or in terms of legal frameworks or in terms of medical business or in terms of legal organization. The terms of Murabaha mentioned by jurists, which we have explained, are consistent with the philosophy on which the conceptual framework of accounting is based in terms of the conditions of useful information (Relevance, credibility and predictive power. . . ), That the lease contract is one of the most important contracts in Islamic law and has a significant impact on the economic aspect of the achievement of the successful investment of human resources and manpower in work and the exploitation of skills, since it is a key element in the economic life of any country such as housing and means of transport, which represent surplus to some while losing to some. The local banks research samples did not exercise that activity. The most important recommendations is the need for a particular test to check mudarba account under the terms of speculation that we mentioned in the body of research adoption of the overall concept of Islamic banking, which is the Islamic financial units that lead all banking and finance, trade and investment businesses and the establishment of different types of projects and contributing to them through various investment vehicles such as speculation and usury and sell goods and the lease and other whether inside or outside the country. It aims to invest funds and funds its clients in accordance with Sharia law in order to obtain financial reward and social returns and benefit members of society in general.

Due to the inability of car parking currently scattered throughout Iraq (in Baghdad specifically) to meet the protection against environmental impacts in the summer. Therefor in this research, the effect of the environment on the internal space of cars in the parking lots was studied in order to reach a design for car umbrella (Aljader) which is intended to reducing the environmental impact. For this purpose 2 cover consisting of two layers of fabric with a thermal insulation (Fiber Glass) of 25 mm thickness and an air gap of 50 mm thick has been designed and manufactured. This cover was tested on a parked car under the impact of the environment in the summer ( in Baghdad ) and found that the average temperature of its exterior surface reached 61.11 C° , while the average temperature of its interior surface reached 75C° and when using the cover available locally , the interior surface temperature decrease to 65C° and by using the proposed cover, the temperature decreased to 41C° , thus fuel consumption reduced 4.2 liters petrol for small car (salon).

The advertisement in general is one of the most important means of economic activity as the production processes cannot achieve their goals but through successful marketing. Since advertising and commercial advertising in particular is the most important means of marketing and the fastest to display goods, services and ideas for the purpose of profiling the advertiser and encourage the public in a legitimate way to increase the legitimate competition between the advertisers and contributing to the prosperity of economic development. We dealt in this study with three fields; we devoted the first topic to study the definition of the commercial declaration and our second assignment to study the parties and its legal adaptation, the third topic dealt with scope of civil liability for the provider of advertising service. The study included the most important conclusions and recommendations that we have reached.

Following the guidance of the Federal Financial Control Bureau as an independent body that monitors public and mixed funds, the self-financed integrated institutions adopt IFRS 3 as a basis for mergers as it provides more appropriate information about these companies. In light of this, the questions of the research were conducted in two axes: the first is the availability of conditions for the application of criterion (3) in the Iraqi industrial companies (a self-financed public sector)? Second, what are the potential challenges that these companies face when applying IFRS 3 Business Combinations, The main objective of the research was to identify the requirements and challenges of applying the IFRS 3, to assemble businesses in self-financed companies in the Iraqi environment, The main findings of the study were: The most important requirement for the application of IFRS 3 is the assessment of assets and liabilities at fair value, which are subject to the availability of active markets and are not currently available in the Iraqi environment. One of the recommendations of the research is that it is possible to rely on the present value of future cash flows instead of the fair value of the assets and liabilities of the integrated Iraqi companies for the purposes of evaluation and comparison at the date of the merger and therefore determine goodwill.

This research paper aims at measuring the social responsibility of the educational organization towards applying the quality standards considering that the social responsibility is a moral and ethical obligation which is not imposed by systems and rules but by the necessities of the societal public utilities. The quality however represents a comprehensive philosophy of life and labor not only for the bussiness organizations but also extends notably for the educational foundations. This research paper chose a sample of (30) male and female instructors of the departments of management and accounting in Al-Rafidain university college and their data was processed after being compiled by using the computing means such as the computing distribution, the balanced arithmetic medium, percentage, standard deviation, spearmans, correlation coefficient rank, specification coefficient and analyzing the simple descending. The most important results concluded by this research is the very big concern of the social responsibility especially in the strategic view field concerning two variables of the organization culture, and one of the most important recommendations is that the reinforcement of the efforts intended to develop the colleges organizational culture and working on spreading this culture in a way that fits the colleges reputation conducive to its obligation to pursue the continuous improvements processes of its activities.

Saving is one of the most important economic activities supporting the growth process in any economy. It is also one of the most prominent cultural activities in our world today. Most civilized countries do not accept any circulation of money without the mediation of banks and for various purposes, even simple trading operations. Therefore, the aim of the research is to analyze the theoretical and applied relationships between saving and investment as indicators of their subsequent effect on economic growth in Iraq for the period 1990-2015. The research starts from the assumption that investment in Iraq plays an effective role in economic growth in the event of increasing and stable rates of savings. The first part of this research is discussing the relationship between savings and investment which has important implications for increasing national savings to finance domestic investments needed to achieve economic growth. The second part deals with the general developments of saving, investment and economic growth in Iraq for the period (1990-2015), while the third part went to saving and investment trends and the economic growth in Iraq for the period (1990-2015) using graphs, while the fourth part focuses on the analysis of the standard analysis of the results of the relationship between savings and investment and their impact on economic growth in Iraq. The study reached a number of conclusions, most notably that the Iraqi economy is a one-sided economy depends primarily on one source of income which is the revenues of crude oil. The people, the government and the parliament must work in a team spirit to protect the national economy from waste and corruption and to build the foundations of a modern economic state based on the development of the competitive social market and the realization of the welfare state that provides the foundations of productive efficiency and the principles of justice in the distribution of incomes and wealth.

This research seeks to identify the news values contained in video clips published online on news websites represented by Iraqi Media Network (IMN) and Alhurra Iraq for the period from 1 to 31 January 2019. The research belongs to the descriptive researches, and the researcher adopted the method of analytical survey using the tool of content analysis to achieve the goals of study. The researcher reached a number of conclusions, most notably that the most prominent news value in the videos is the value of currency or immediacy, which reflects the interest of the journalists in websites in keeping up with and follow up the events. As well as, the websites are a conservative news websites because of the emergence of values such as importance and proximity.

The research aims at identifying the relationship between the commitment to work ethics and the success of measures to reduce administrative corruption in the Iraqi Ministry of Oil, based on the research problem, "How does the commitment to work ethics affect the success of measures to re-duce administrative corruption in the investigated organization?". Attention to the commitment to work ethics in the success of procedures to reduce and limit administrative corruption in the or-ganization. A sample of (60) department and division directors was taken at the ministry's head-quarters. The questionnaire was adopted as a main tool for data collection) then (SPSS) program is used to measure, analyze and test hypotheses and interpret the results of the research. The re-search assumed the existence of a statistically significant correlation and influence relationship between commitment to work ethics and the success of steps to reduce administrative corruption. A set of conclusions and recommendations have been reached that benefit researchers and the rele-vant organization.

The main purpose of the research is to identify the procedures used by the external auditor to detect or limit creative accounting practices in the financial statements. To achieve this objective, the descriptive analytical method was used by using the survey form to present the opinion of the research sample in the most important of these procedures. Accounting practices are based on the expertise and skills of accountants through the use of their knowledge of accounting rules and laws in order to manipulate the figures recorded in the financial statements, and the external auditor's understanding of the importance of the procedures used to audit the financial statements to reduce and limit the creative accounting practices. In light of the above, the research recommended the external auditor's commitment to professional care when auditing the accounts of economic units, and the interest in auditing all elements of the financial statements to identify the creative accounting practices that are likely to be applied in these lists, And the intensification of efforts by the professional bodies (the Board of Accounting and Auditing Standards, the Federal Audit Bureau, the Iraqi Accountants and Auditors Association) to establish controls to reduce creative accounting practices, and in line with the business environment and the imposition of financial and moral sanctions on the economic units that practice these methods.

This paper aims to illuminate the significance of including visionary leadership as a crucial and effective tool in order to expose, generate, and introduce valuable ideas plus invent means and replaceable methods to function them in developing workforce and creating flexible and innovative job practices. Visionary leadership can effectively have an impact on knowledge sharing among workforce by making employees more dedicated and loyal to function their duties without directions, instructions, and follow-up missions. The basis of the current study function on having an influence on knowledge sharing, intellectual foundation, and promoting the benefit of Acknowledge efficiency and administrative and soft skills in order to create sufficient and effective workforce and set good communication with their supervisors at work by providing supportive atmosphere and necessary equipment to make visionary leadership approaches successful. The sample study included 80 individuals in the conduct study questionnaire which is utilized as a tool to collect data. Random selection has been taken among directors, managers, head of units, and employees at administrative affairs department at University of Baghdad. The results of the study indicate that there is a close relation of phases of visionary leadership at knowledge sharing. Training programs that are available to employees have been associated positively with the development of learners' knowledge so as to participate them in the work environment. A number of conclusions and recommendations are presented in light of the research findings.

This paper deals with obtaining two parameters (p,θ), modified weibull, using entropy transformation, and also the cumulative distribution function, and also reliability function are obtained, and the rth moment formula about origin is derived. The two parameters (p,θ) estimated by Maximum Likelihood (MLE) and Moments Estimator and Proposed method and, then fuzzy reliability is compared by simulation methods.
Taking four size of sample (n= 20, 40, 60, and 80), and different sets of initial values of parameters (p,θ) as well as fuzzy parameter(ki), and all the results are explained in tables.

In latest years, the application of carbon fiber reinforced polymer (CFRP) composites for strengthening structural elements has become one of the efficient options to meet repair due to fatigue cracking, corrosion or the increasing cyclic loads. Therefore, the aim of this survey is to explore the existing carbon fiber reinforcing polymer (CFRP) techniques used for strengthening structural steel elements that are damaged due to fatigue. The current survey also deals with the researches that studied the efficiency of using (CFRP) in strengthening steel beams and rehabilitating (reestablishing) damaged ones. It also reviews the researches that used the finite element method (FEM) to evaluate the performance of steel beams strengthened by CFRP.

Electronic voting systems are considered to be one of the modern systems that are widely used recently. The great challenge which is facing researchers in this field is how to verify the voter. This paper discussed and implemented online secure E- voting system depends on speech recognition. The proposed system represents a very important stage in identity of the voter personality. The researcher used voiceprint feature (Pitch Detection), where the system included the recognition of voiceprint through the use of (MFCC) method, which proved a great success for sample of society that has been used in the proposed system. The researcher has faced many problems in dealing with human voice as a means of proof. The work required a set of processors for the sound signal (Preprocessing), the addition that the researcher has done is no intensive circumstances or special requirements for the of recording voice but, the system works through very normal circumstances as it has been benefited from merging and propose recording machinery and processing the voice by using hybrid way that using (framing and windowing). The results of voiceprint recognition with a ratio that is more than 98%. These results had a great role in achieving privacy and data integration for the later stages of the proposed system.