Gulf Economist

Banks everywhere understand that they need to stop operating as
a number of solid operational units and act as single integrated
enterprise not only their customers are demanding this, but also are the
regulators and probably their investors. As this paper shows, the
rationale for movement towards the new banking operating
environment is compelling and as the NBK (National Bank of Kuwait)
and NBO (National Bank of Oman) examples show it is also
achievable. The opportunities now exist for banks to overcome the
inflexibility and complexity of their traditional operational structure
and become true on demand banks. this research only concentrates on
the discussion of the requirements of the technology and security . The
background of the E-bank is described first, then the need for the
Internet Banking, followed by some strategies of how to address the
technical and security requirements to help the E-bank to set up the
business online.

The scientific research and development played an important role
in the evolution process of the development in knowledge-based
economies.It become one of the key features that drive economies
around competition and technological development, but still the
reality of scientific research and development in the GCC countries
face significant challenges and obstacles, such as the inability to
formulate clear policies and specific trends of development, the
absence of mechanisms that link output research and development
process, the absence of economic incentives for investment . The
progress in the field of scientific projects and joint research, israther
weak. The weak coordination or cooperation , either for quantitative
indicators of the weak funds on research and development in the Gulf
Cooperation Council and the proportion of scientific publishing and
copyright is not very encouraging.

The study explores the future of gulf oil. Despite the existence of a
number of scenarios about the oil market and the changes in supply
and demand on the long run, a precise forecasting about the future of
oil , supply quantities ,prices , and revenues is one of the most difficult
things.
The research explains the importance of oil in the gulf
international relations then it deals with the oil capacities of the gulf
countries these countries own 66 of the world total reserves . (679
billion barrels ). The research Tackled the effect of oil of the economy
of the gulf countries especially the gross domestic product. Oil
constitutes a large ratio in gross domestic product . The research also
deals with the elements that affect the future of the gulf oil like the
American interest and the changes in the international oil market and
mixing the gulf with globalization . The research ends with results
and recommendations.

The Micro-Projects Sector is one of the most vital activities that work to
support the economies of countries, it leads to avoiding many problems
like unemployment, poverty, inflation and exporting. Experiments that
have been implemented by advanced and developing countries
demonstrated that this sector is able to push the economical development
if it emerged in suitable environment. The inconstant economical and
political circumstances that exist in Iraq and the absence of legal
framework could support these micro-projects. Most of fund incomes were
from families and individuals, it forms the major portion, it is regarded the
sources of consumption expenditure rather than source of economic
growth. Hence, it is highly important to work on providing the convenient
environment to develop these micro projects. The existen of including the
legal framework that are active more active can facilitate fund flow.
Significant issue is looking for other countries experiences and successes .

The GCCS take fast stops in achieving economic sharing
with the EU since the eighties of last century. That relation is
Union enjoys as an advantages of states with social prosperity.
The relation between the two sides is no more limited to mere
commercial excharge , but it extends to enhancing sharing is
rather vague now despite Oil and gas.

The objective of this study is to investigate the commitment of
the government hospitals to internal auditing standards that were
issued by the internal Auditing standard Board (IASB) in an attempt
to explore the efficiency of the internal audit units in these hospitals.
In order to achieve the objective of this study the researchers
depend on two methods, the first one is a case study and the second
is a qustionnaire list. Descriptive statistical techniques such as t-test,
standard deviation and means were applied.
The finding of the study show that there is a weakness of
effectiveness resulting from weakness of commitment to standards
that achieve high efficiency, and there is significant effect of
personal factors of the sample on the effectiveness more than audit
unit factors.The study recommended that to raise comperehension /
unders tandiny level, by establishing specialized symposium,
supporting, auditing knowledge, and experience to extend the duties
of internal auditing.

This study aims at showing the drawbacks of the conservative on
accounting information reliability . Also it aims at defining statistical
alternative in which its value will reduce the influence conservative
constraint on accounting information reliability . To achieve these
aims ,100 accountants in different companies in Basra were surveyed
.of these accountants were responded representing about %83
response rate . The study found Iraqi accountant to prefer expected
value instead of conservatism constraint. The responses of these
accountants represented 83% The study found .that Iraqi accountants
prefer the expected value to conservative constraint.
Towards aStatistical Alternative to Reduce the Impact of
Conservative constraint of Information Reliability Case study
Assistant lecturer: Mundir Jabbar Daghir

The aim of this study is to determine the impact of transactional
and transformational leadership characteristics on the job satisfaction
with the Iraqi Banking sector as a sample. The Sample contains ( 38 )
individuals. the study depended on two hypotheses, the first one is
((there is statistical relationship of managers adaptation both
transactional and transformational Leadership Style)), and the second
hypothesis says that ((there is statistical relationship between leadership
style and job Satisfaction)) A number of statistical techniques are used to
prove the valid of two hypotheses. The results show emphasize the
correctness of these hypotheses.