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

سعت هذه الدراسة الى تحديد اثر المرونة الاستراتيجية في الاداء المصرفي، ولاجل تحقيق ذلك اعتمدت المرونة الاستراتيجية بابعادها (مناورات المبادأة، والمناورات الاستثمارية، والمناورات الوقائية ،والمناورات التصحيحية) كمتغير مستقل، في حين اعتمد الاداء المصرفي بابعاده (المنظور المالي، ومنظور الزبائن، ومنظور العمليات الداخلية، ومنظور التعلم والنمو) كمتغير معتمد.
وقد جرت الدراسة في قطاع المصارف التجارية الخاصة وشملت عينة مكونة من (5) مصارف وبلغ عدد افراد العينة (100) موظفا يحتلون مواقع ادارية متقدمة، واعتمد معيار متوسط حجم الودائع لسلسلة زمنية مكونة من خمس سنوات في اختيار المصارف الخمسة عينة الدراسة من بين المصارف المدرجة في سوق العراق للاوراق المالية. وتم قياس متغيرات الدراسة باعتماد استمارة استبانة اعدت لهذا لغرض، وقد تجسدت المشكلة الميدانية بضعف اهتمام المصارف المذكورة في تبني اطر استراتيجية واضحة المعالم يمكن الاعتماد عليها في تطوير البدائل الاستراتيجية اللازمة للتعامل مع متغيرات البيئة التنافسية على المستوى المحلي والدولي. ومن هنا سعت الدراسة الى تحقيق مجموعة من الاهداف كان من ابرزها، توضيح الجدل الفكري الدائر حول مفاهيم المرونة الاستراتيجية والاداء المصرفي بهدف المساهمة في الحد من حالة التداخل الموجودة ضمن مفاهيم متغيرات الدراسة وتميزها عن المفاهيم الاخرى ذات الصلة باطرها الفكرية. وقد توصلت الدراسة الى مجموعة من الاستنتاجات من اهمها، وجود علاقة تأثير موجبة وقوية وذات دلالة معنوية للمرونة الاستراتيجية في الاداء المصرفي . وقد اختتمت الدراسة بمجموعة من التوصيات وكان من بين اهم هذه التوصيات، الدخول في الاسواق العربية والاجنبية من خلال فتح فروع مستقلة او الاستحواذ على نسبة من اسهم المصارف المذكورة . وضرورة الحصول على الموارد المادية والبشرية والتكنولوجية وبناء القدرات والخبرات اللازمة لتقديم الخدمات المصرفية التي تزود الزبون بقيمة عالية من حيث جودة وكلفة الخدمات المذكورة.

Abstract
The study tries to represents a comparative evaluation for the most common models to measure intellectual capital (IC).Given the recent proliferation of IC models, it is fitting to classify the models and review their individual strengths and weaknesses. The financial management in general and accounting especially, has lost much of its ability to inform as businesses have become more and more knowledge intensive. Research to date has yet to conclude how best to measure this intellectual capital. Current debates about IC are part of the search for a methodology to measure the knowledge base of a firm. The task to define the precise value of Knowledge assets, and what economy has in general is the critical factor to for the place of the firm in modern business world. This study started according to basic hypothesis, represents that the models in business do not take in account the measure of future value of IC, but they concentrate on the value of the stock instead of transactions (flow) which contributed by company assets (tangible and intangible). If these models that used to measure IC as a cause or a result. The models to be evaluated include Stern Stewart’s Market Value Added (MVA) and Economic Value Added (EVA), Tobin’s Q Ratio, Norton and Kaplan’s Balanced Score Card, Skandia’s IC Navigator, Intellectual Capital Services’ IC Index, The Technology Broker’s IC Audit, Sveiby’s Intangible Asset Monitor (IAM), Citation-weighted Patents, and Real Option Theory, and Lev residual earnings. Dimensions of model classification will include temporal orientation, system dynamics, and causal direction. The most important thing that the findings of study was the evaluating models are all did not take into consideration the future value of IC except the real options, and the dynamic of this model characterized sand concentrating on the stock and flow of the value of IC.

Key Words: Intellectual capital, Intellectual capital Evaluation Models

We dealt with in this paper the General Agreement on Trade in Services through the introduction of By goods in the process of liberalization of the international exchange as a means to promote economic growth and its great importance in international trade As long as the search for Iraq, we dealt with the indicators of service sectors, including construction, housing, transport, telecommunications, banking, insurance, banking institutions and non-banking financial institutions, has been the focus Emphasis was placed on the tourism aspect in general and religious tourism paralyze special and reached a set of conclusions was the most important of the possibility of Iraq building service sector privileged if it wants to, because it possesses elements of promoting and directing some of its potential financial and human resources to drive the industry and stay away from situations financial and administrative corruption that marred and destroyed economic infrastructure of the Iraqi economy.

Abstract
Business organization start to apply the concepts of knowledge management, and empowerment administrative, and intellectual capital, and total quality management in order to improve the competitiveness of organizations.
The subject of total quality management become administrative concept that occupies the attention of those interested in administration. The successes of their application depend on human element, and the extent of its ability to embrace this new philosophy.
The goal of this research is to know the availability scope of empowerment administrative, and the levels of application of total quality management, and to identify the effect relationship between empowerment administrative and total quality management in organization surveyed.
This research has been studied the concept and importance of empowerment administrative and total quality management. The researcher supposes that there is impact relationship of significant differences between empowerment administrative and total quality management.
This research has been found that there are elements of empowerment administrative in the organization surveyed. The researcher recommended
Promote creativity, and encourage well prepared workers to apply the concept of empowerment administrative.

Iraq's economy has been inherited in the current phase reality industrially characterized by retardation and ... many of the problems and obstacles that limit his activity and his ability to work under the new economic policy characterized by free trade and the adoption of market mechanisms and economic criteria in the allocation of resources, rather than administrative procedures that were based in the past decades in light of the increasing regional and international pressures on Iraq, here is an urgent need to study each step in the formulation of economic policy, because it means drawing Iraq policy, including tax policy.
Today Iraq should Racing against time, as all countries do, to develop its tax systems, becouse the tax became encouraging tool for economic development, including the private industrial sector development and stimulate exports through the help of local products in the withstand foreign goods due to rationalization of tax breaks and study of the technical and economic terms and see how the economy benefit each of them ..
The role of taxes to encourage development and investment through incentives granted but the question is: -
Is that enough tax incentives to create a favorable environment for the development of the private industrial sector?
This is the question we are trying to answer it through our study of the private industrial sector in Iraq and the importance of incentives for it in our research.

The Core Competencies and Organizational Change are regarded as two important topics for the changes and technological development and the increase of the competition in the field of contemporary business . The research has been set out of several questions represent the problem of this research .the aim behind answering them is to know about the two sides of the research . to do so , two hypotheses are made and several branches from hypotheses are derived . The research took place at the State Company For Mechanical Industries In Eskandariya The research included a sample of its managers , their number was 60 managers , The questionnaire was mainly used to collect the information about 60 questions , the answers have been analyzed by using Statistical techniques . The results showed that there is a link and influence Effect Of the Core Competencies with its branches on the Organizational Change in the research committee and the most important results are : promoting the culture of teamwork as a most important way of the Core Competencies in the researched organization and encouraging employees of the researched organization who hold diploma and bachelor's degree in management and technical, to complete their higher education inside and outside Iraq, and take advantage of them in the preparation Studies and research to find out the fields of organizational change in which the powers and functions are saved in the best ways.
Keywords : Core Competencies , Organizational Change , The State Company For Mechanical Industries In Eskandariya