AL-Qadisiyah Journal For Administrative and Economic sciences

The research seeks to benefit from the advantages of the quick response
manufacturing system , a system that helps to achieve the deadlines shorter
and improve quality and reduce costs and eliminate the damaged and
activities that do not add value within the organization and at the same time
increasing the competitiveness of organizations and increase its market share
through customer service faster and better, It accommodates the concept of
strategic change such as restoring product engineering and the elimination of
deviations occurring in the reconstruction work and changes in delivery and
other dates. It was the application of research in Al-ressoom Al-alamiya
Home & Office Furniture Co. one of the companies that operate the system
and by medium, will be the focus of this research on the role of the
manufacturing system of rapid response in reducing costs and went out a set
of conclusions the most important contribution was of this system to delete all
activities excess that do not add value and focus on those that add value,
which helps the company to get rid of excess costs or reduced to a minimum.
Among recommended by

The main purpose of this research is to measure the risk that the inventor
wants to avoid it only ,by using semi variance or downside beta, then use the
results as a measure of an required estimate rate of return ,RRRs equivalent to
that risk as a substitute for the RRR calculated by beta.
I assumed the use of risk metrics based on the semi variance do not lead
to a reduction in size of the risk and therefor the RRR compared with standard
risk measures, but test hypotheses in Iraqi stock Exchange ISES showed, by
using of (84) observation (period from January 2008 to December 2014), A
rejection of null hypotheses and acceptance of alternative hypotheses. This
means the basic conclusion of research is that the use of semi variance metrics
leads to the reduction of risk and thus the yield demanded by investors to bear
that risk.

تعد النفايات الطبية )الصلبة, السائلة, الغازية( الناتجة من مختلف مؤسسات الرعاية الطبية
والمختبرات الطبية ومراكز الابحاث الطبية ومصانع ومستودعات الادوية البشرية والبيطرية كافة,
من اخطر الملوثات للبيئة والأكثر ضررا على حياة الانسان والبيئة لذا عند تحديد النفايات الطبية لابد
من معالجتها فورا, وفرض رقابة صارمة ومستمرة من بداية تجميعها وتصنيفها حتى مرحلة التخلص
منها. ويهدف البحث الى وضع اجراءات الرقابة على ادارة النفايات الطبية لتقليل النفايات وتكاليفها,
والحد من المخاطر ولتحقيق اهداف البحث تم اختيار المستشفيات الحكومية الموجودة في محافظة
الديوانية

The research aims to study the effect of safety culture as a moderator variable
of the relationship between safety climate and safety commitment on the
safety behavior in the oil products distribution company. Determine the
importance of research in the current paucity of studies that have attempted to
identify and know the nature of the relationship between the variables (safety
climate, safety commitment, safety culture, safety behavior), as well as trying
to find the current address and realistic problem directly affects the
performance of employees in the Iraqi oil sector. Depending on the random
sample were distributed (250) questionnaires for workers in the oil products
distribution company., the number of questionnaires recovered (162)
questionnaire, which (150) questionnaires valid for statistical analysis and
response rate (60%), It was analyzed by advanced statistical program
AMOS.v.21 and statistical program SPSS.v.21.Theoretical results showed the
existence of a knowledge gap to explain the nature of the relationship between
variables (safety climate, safety commitment, safety culture, and safety
behavior) in the oil products distribution company. Practical results also
showed a direct effect relations between the (safety climate and safety
commitment on safety behavior) as well as the moderator role of the variable
(safety culture).

organizations have witnessed developments and challenges in various
fields compelling the necessity for rapid and radical changes and
transformations to take place concerning business and management by
establishing an organizational climate that creating the innovation process that
reflecting labors performance level and quality's improvement and creating
superiority feature on competitors. and organization climate deployment its
effect in multiple managerial and behavioral changeable organization
climate's effect no limited on sample types from organization but its covering
all organization whatever its activities was.
The aim of study limited the Organization Climate's Effect in innovation
process \ A Survey Study for The Opinions of a Sample of Functionaries in
Directorate-General for Education Misan, where the regulatory climate
elements (organizational structure \ incentives \ conflict \ pressure \ share \
creativity), the researcher depended on descriptive analysis method, for
information analysis that collection by questionnaire for information
collection, and chose random sample content from (72) labor in research
organization the researcher is used the statistical methods to deal with
surveying data, mummer by (SPSS) system, where the date statistical

The current research aims to investigate the impact of the quality of
customer relationships to improve customer loyalty banking, the research was
applied to a sample of private banks operating in Diwaniyah. It (146)
questionnaire were distributed for customers of private banks. To determine
the effect of each (customer satisfaction, customer trust, customer
commitment) on customer loyalty has been to rely on scales of previous
studies. It used a set of statistical tools to the investigate the hypotheses which
(mean, standard deviation, Cronbach's alpha, T, F). The research found a
group of the most important conclusions was that there is a significant impact
to the quality of customer relationships and loyalty to the banking customer, it
found that the trust of the customer significant impact to building customer
loyalty to the bank. The research presented a set of recommendations,
including the pursuit by banks management to enhance customer trust and
commitment through to go about managing the relationship with the customer
and the establishment of a long relationship with him in order to preserve it
and the discovery of his needs and wants , and to respond to requests from
customers and inform them of the dates of service delivery.
Key words: the quality of customer relationships, customer satisfaction,
customer trust, customer commitment, and customer loyalty

The financial programming models one of Applied Economic reform models
most frequently used by the International Monetary Fund (IMF) in solving
macroeconomic problems. So it ranks as one of the tools of economic reform
and short-term - installation and economic stability, in particular-imposed by
the IMF to countries that resort to him to get rid of its economic problems
started. The primary objective of the financial programming is to reconcile the
available resources and required a way that keeps the prices at the desired
level, which does not carry any attribute inflation attributes and sustainable
rates of growth and stability of the conditions of the balance of payments, this
is the same purpose it seeks economic stability policies They link these
policies to solve the problem of external indebtedness conducted a range of
short-term nature to ensure fiscal and monetary policies to return to
equilibrium in the balance of payments

The distribution of economical income has always been the subject of
discussion, research and criticism. All religions have spoken out the strategy
of which people have to follow to distribute incomes fairly among each other,
and the principles they can follow for the sake of forming societies based on
equality. There is no philosophy in any period of time that didn't tackle this
subject. It thus has always been at least an important part of any philosophy
explained. However, it is still a subject that is widely discussed till this very
day as there has never been a clear conclusion to it. People still argue to reach
a definite meaning to the phrase (distributing incomes equally).

No one disagrees that the oriented investments in education is the Pillar and
the target of development and the pivot of human development, human of
wealth is the first and the last important pillar to achieve an accelerated rate
for the overall development of the country. The option of investing in human
resource, must be a strategic choice in Iraq if we want to keep up with what
the global economic developments and the pursuit of the technological
revolution and take advantage of the informatics environment data. The
investment in education is the most important source of promoting human
development, because the education is the key to the knowledge and
development of communities through the development a real of human
capital.

The customs smuggling is of the problems faced by the financial
system of the state, because it is of problems and obstacles to the state
functioning, which aims to achieve prosperity and deliver basic services to
citizens in the countries of the world because of Customs of great influence in
the supply of the state budget the necessary funds for it . Therefore, to study
the problem of low customs duties due to smuggling and its impact on tax
revenues touched, was reached to important conclusions, including no
international external oversight, for the purpose of exchange of information
on traders and companies in the process of goods into or out of the country to
neighboring countries, as well as weak tax administration and lack of the
availability of high-efficiency technical elements, especially in the border
areas of customs ports. The research found a set of recommendations,
including: the state should cooperate with its neighboring countries, and the
development of laws and regulations for the purpose of exchange of
information on traders and companies in the process of smuggling, placed
strict controls on the customs borders

This study aims to identify the basic components necessary to implement the
programs budget and performance of the Iraqi government units and contribute to
the development, by providing a model proposal for the implementation of the
programs budget and performance in Najaf Municipality Directorate, where
municipal districts play an important and vital role in the community, and because
the programs and performance budget It has been applied in many countries of the
world and proved to be successful, and it has many advantages and pluses, it was
necessary to make use of them through their application to the Directorate of the
municipality's budget Najaf al-Ashraf in order to be a model to be applied to the rest
of the units of government in Iraq. The researchers chose Najaf Municipality
Directorate, as they follow the traditional estimate in the budget allocations for the
coming year, and the possibility of application programs and budget performance in
that department. Among the most important findings and recommendations that
have been reached :

The study aims to statement the concept of continuity and its importance
to the construction companies and to identify the most important factors or
reasons that limit the ability of the company to continue to achieve its
objectives , As well as determine the means and measures that could have an
active role in the companies to avoid failures exposed by the effects of the
internal or external environment created by the company in which it operates ,
In order to achieve this purpose we used a random sample included (68)
respondents employed as managers commissioners in construction companies.
The study found a number of conclusions the most important was that
human effort plays an influential role both in the success or failure of the
construction companies , in addition to that indicated conclusions , there are
many obstacles facing companies the most important cases of administrative
and financial corruption practiced by the senior officials of the government
departments in the assignment of tenders to construction companies in
exchange or receipt of dues or implemented projects including and that these
methods lead to deprive a large number of companies to get the work or
additional costs incurred under many names, as the study also found that the
change in government policies, laws, has had a clear impact in the obstruction
of the work of construction companies.

The research aims to measure the size of the accounting reservation in the
Iraqi private banks, practices, and concentration on the performance of banks
through their performance is evaluated using the Tobin measure's Q, where
the research community Iraqi banks listed on the Iraq Stock Exchange
amounting to twenty-three banks during the time series stretching from 2010
to in 2014, the research sample was fourteen banks or approximately 60% of
the research community, and the results also showed a discrepancy between
the banks and the research sample in the accounting reservation practices
based on the measure of book value to market value, where the results
indicated the practice of some banks to keep the accounting in time who did
not have some of the other practices of the policies of conservative enough,
and the researcher recommends the banks that follow conservative practices
not to abandon the application of those practices while striving to achieve a
balance between high market value and the book value, as the rising market
value means the Bank's performance evaluation in a positive and reflects the
efficiency of the performance, either high book value increase means the
accounting practices of the reservation, which requires the application so as to
provide more appropriate information for decision-making and increases the
value of the bank.

Collection systems in Iraq are suffering from backwardness and relying on
old ways and that makes the process of collection taxes doesn’t fit the size of
works and its nature in Iraq. This research comes to highlight the failures
faced by process of collection and accounting taxes in Iraq.
The research aims at finding new ways to reach to the process of collection by
simple and modern ways used by the e-government to ensure control over the
processes of tax collection and adopting technology then using the cross audit
mechanism to detect tax evaders in various professions.
The research consists of four sections. The first is devoted to methodology
and previous studies.
The second section focuses on the theoretical side of taxes and their and roles
in supporting the Iraqi economy.
The third one shows the mechanism of the proposed collection and analysis of
the information results obtained from the public authority of tax.
The fourth section is devoted to the conclusions and recommendations that
have been reached

In this paper a comparison between (bayes) method and robust bounded
B. M. Huber method was done to estimate the Generilized Autoregressive
Conditional Heteroscedastic GARCH(1,1) , The comparison between the two
methods will be using MSE criterion using special simulation program
prepared for this purpose and then display the results in tables to illustrate the
comparison process.

Marketing managers when they set their strategy now ,they do their best to be (consumerdriven
strategy),and by only deep understanding what consumer wants they can formulate
the succeeded strategy which is directed toward him/her
Understanding consumer wants and desires isn’t simple matter ,in spite of this ,the
company by accurate study of affecting sectors on (buying decision, consumption
behavior) of customers, can determine even relatively-what customer want? And how the
company satisfy what he/she want ?before the competitors can achieve this goal.
The factors which impact on customers behavior doesn't accented simply. One of this is
(social factors).
Based upon all of mention above, the current research aims to test the impact of social
factors as one of the factors affecting customer behavior on the brand loyalty of a sample
of consumers for products of Diwaniyah dairy factory in Iraq . The sample of research is
determined with group of consumers of factory which included (301) consumers who
received a form of questionnaire
According to the aim of the research, tow hypotheses were formulated, by some The use of
a number of statistical methods to test the hypotheses (Anova, Mean, Standard division,
Cronbach Alpha)
The research ended with some conclusions and recommendations, which represent guided
evidence either now or in the future
Key words: Consumer, consumer behavior, social factors, Brand loyalty
Introduction