Abstract: The Purpose : The paper aims at defining the relation and the impact between moral intelligence by its dimensions (empathy, conscience, self-control) and the Department of organization reputation management during its dimensions (Innovation, social responsibility, service Quality).The paper Method: The paper problem is identified in a number of questions focused on the nature of the correlation and effect between the research variables, and for that a scheme supposedly has been put to search with reflects the two hypotheses President, and to ensure the validity of hypotheses they have undergone all of the multiple tests to make sure of their validity. The questionnaire was used to Find a way to get to the data.The paper Methodology: Used the descriptive analytical research method as a method of research. Research community (166) from the university leadership at the University of Kufa college of science and agriculture and was applied in the selection of the random sample (36) and the commander of collectors represented the sample proportion (22%) of the overall research community. The data was analyzed using a set of statistical methods (Kendall correlation coefficient, coefficient of determination, simple and multiple) and the extracted results were reached at by using the computer program (SPSS pct v.10).Conclusions of The paper: The research found a set of conclusions which did not prove the existence of an effect of significance in the management of sympathy for the reputation of the organization, which means that the university has not developed specific targets for new ideas, whether they work the personnel or outside the university. And it has not examined the internal environment of the university and their changes and developed their potential with the university, which requires these changes to make continuous improvements to the methods of handling and management to achieve the organization's reputation by meeting the requirements of the creators and achieve the goals and values prevailing in society.

Abstract: This study aims to determine the requirements to apply electronic management, through the availability of the necessary requirements for successful application of e-management. After the fact that management has witnessed great developments as result of the electronic revolution which started in the last decade of the twentieth century and the start of the twenty one century. The management activities transferred gradually from being traditional activities into electronic activities. The study recommended to: the need to raise the level of cultural awareness of the importance of the e-management and use of the e-means in the daily work of employees, work to strengthen the organizational structure of management, commensurate with the process of change to the e-management, the development of management information systems computerized to cover all aspects of management. And to expand the use of e-forms to take the advantages of multiple benefits like reduce the expenditure and to reduce the time of work.

Abstract: The environmental impacts resulting from the exercise of various economic activities led to serious repercussions on the environment which represents container mass of the components of natural wealth, society and life in general. The problem of environmental pollution shift a lot of environmental resources of rivers, water, bodies, air and soil of free goods to being economic commodities is displayed relative goods, and is expected to exacerbate this problem if it continues to increase in the volume of economic activity. It is clear that economic progress is accompanied by an increase in costs that need to be incurred to keep the environment clean, and economists differentiate between cost and social cost. It is possible in principle to control or reduce pollution resulting from the economic activity through multiple policies, the most important is the policy of state intervention, either directly or indirectly through the use of economic instruments such as taxes and subsidies.The problem of environmental pollution is a global problem that cannot be any state disposal, and Iraq is one of the countries which has suffered greatly from this problem throughout the last three decades as a result of what it suffered from the scourge of war, neglect, poverty, destruction and other, reflected the whole negatively on the Iraqi environment, as well as the economic activities (agricultural and industrial) in particular and the methods used are also reflected exacerbate this problem.

Abstract: The research aims to study the causal relationship between the financial depth and economic growth in Iraq for the period (1990-2010) by using Granger causality test and correction error model to determine the direction of the this relationship, and augmented Dickey Fuller test (ADF) to examine stability of the time series which is adopted by this research. It has demonstrated the stability of the original time series of the economic growth average as measured by the real average of per capita income. That means, they are integrated at level I (0), but the stability of original time series, which represent the indicators of financial depth, has not been demonstrated only after taking their first difference into consideration, so they are integrated on the rank first:I (1). Thereby, it is not allowed to make the counteraction tests and the error correction model, because in the counteraction test there should be an integration relationship between unstable series which characterized with same degree of integration. Besides, the counteraction relationship is regarded a necessary condition to using the error correction model. This demands to remove the effect of the general trend from time series which represent the financial depth in order to remove the stability. Therefore, the necessary condition to apply Granger causality has been achieved.The causality test has shown that there is a causal relationship which is directed from the economic growth to the financial depth in all its different indicators, that is, the economic growth causes the financial depth according to granger concept, but the financial depth has no essential effect on the economic growth in Iraq. According to that, Iraq government has to activate the financial institutions, to attract the national capital inflows and to increase the foreign investments to stimulate the economic growth rates.

Abstract: This study focused on the cash flow statement by three dimensions. These dimensions are: 1) methods of cash flow statement preparation, 2) the purpose of preparing cash flow statement and 3) the effect of cash flow statement on investment decisions. The two researchers measured the importance of each statement in each dimensions and find if there is any effect on the annual financial statements users’ characteristics (gender, age, educational level, experience and job) on these importance by using questionnaire methods which was distributed to 92 annual financial statements users in Iraq.The study concludes that the cash flow statement assists financial management in assessing the need for borrowing and expansion in investment and finance activities. Besides that, the cash flow statement provides information not included in the other annual financial statements.

Abstract: Many studies have dealt with the subject inflation and its effects on the accounting information taken out from the financial statements. All studies have agreed on the necessity of inflation accounting in preparing the financial sheets under an economics suffering from continuous change in the general level of prices. This study has aimed at shedding the light on the importance of using the inflation accounting in preparing effective, applicable and controllable budgets.The study included the B.C.A.I. as a sample and it has come up with:1-The use of the historical costing principle in preparing the budgets does not achieve the goal of these budgets because the plan cannot be applied with real productivity.2-It is necessary to use the inflation accounting in preparing the budgets for their efficiency in controlling and deciding the definition and dealing with them in a right way.

Abstract: The presence of outliers in data influences not only in diagnostic model, but exceed to parameters estimation. So the goal of this paper is to make the autocorrelation coefficient robust against outliers to estimate parameters which will be robust depending on those coefficients. This goal is achieved by two suggestions depending on Fuzzy Logic which suggests estimation procedure to estimate autocorrelation coefficients called Semi-Fuzzy Pearson coefficient ,and suggests another one called Semi-Fuzzy Kendall , to use it to estimate the autocorrelation coefficients which will be used in parameter estimation.

Abstract: The orphans is of the important and large slides in our society of Iraq, and the orphan is the loss of one or both parents, as a result of long wars passed the Iraqi people and the terrorist operations and for many years, which has killed thousands of Iraqis and both sexes in addition to the serious illnesses that have spread in recent times and accidents, all these things have contributed to the increasing number of orphans in Iraq and dramatically. for this there must be a serious stand and fast by all official institutions and semi-official and civil society organizations to study the problems faced by this large segment and from all its aspects, and one of these important problems is the difficulty of completing the study of these orphans, which was the subject of this research, where the focus was on two sides is to identify reasons that prevent the completion of the study by these orphans especially in the early stages of study after the middle stage, and the second side is to try to identify wether the orphan will complete the study or not based on a range of information available for each orphan analysis using discriminate analysis.

Abstract: Data were collected for the phenomenon through the preparation of elementary form included a question some specialists in psychology and sociology and some media mentioned the primary form of the most important factors that affect personal movies on adolescent or young. From this standpoint a random sample of 150 people of both sexes of different ages was taken and the study was conducted to investigate the effect ways to use Facebook on his character and what is the quality of threads favored by, it is there a relationship the individual's personality in a way used to Facebook, and then a questionnaire opinion of during the final questionnaire, which was distributed to the sample. Prepared the final form and which is composed of two groups: The first group was questions bother side personal, family and environmental teenager or young (linked charismatic individual), which consists of 20 questions dealing with most social and economic impacts and psychological effect on the character of the adolescent or young inside and outside the home among his friends and the environment in which they live. The second group was questions focused on how the use of the individual to the Internet and Facebook in particular whether the topics discussed affect it. We Detailed in terms of the number of hours that uses the Internet as a whole and how much an hour of which is used Facebook, and whether Facebook takes up most of it and what kind of sites you prefer to use and other questions. We tried to be questions in the two groups (I and II) questions simplified to a large degree even understands and can answer them the largest possible number of individuals for all levels of society.

Abstract: The need emerged for Banking reform in Iraq after 2003 as a result of political and Economic changes of pursuing of transition to a Market economy and to increase the efficiency and capacity of the Iraqi Banking system to provide funding for investment , production and other Economic processes , and for the purpose of achieving reform in question Iraq proceeded to implement a number of measures, was to a change the previous law by new laws , as well as replacement of old currency for new currency , as well as change the type of Banking supervision from controlling in to selective as well as to make way for foreign Banks to open branches in Iraq as well as the restructuring of some Iraqi Banks, these reforms have affected positively on the performance of some indicators, Bank deposits and bank credit while no clear impact on other indicators of the banking like the Banking Depth which calls for the provision of a number of requirements to improve the work of the Iraqi Banking system.

Abstract: The activation of the relationship to tax methods is task that can be access through to the tax base. This is achieved in the form of that relationship, which yielded positive results through the concerted efforts of multiple parties of specialists working in tax, governmental organizations, professional and academic accounting. The occurrence of differences between the income of the taxpayer and the taxable income is due to many things and grouping them will charge to get as much as possible of the money obviously one can see that the charge of seeking to the reducing payment of the tax due from him in order to achieve its financial, and because of the differences prevailing between accounting principles and regulations issued by the General Commission for Taxes and application of the taxable income in a given financial period differs from accounting income or income before tax for the period itself and identified in accordance with tax law. We believe that the regulations adopted by the investigator in the units speculative based on reasoning and personal experience in many of these estimates take the character of exaggeration, they do not take into consideration the type of activity, nature and amount of tax they will not bring justice in the process of calculation of tax the taxpayer, from here should be developed cadres tax by involving them in professional institutes with competence in the work of tax regardless of the terms of reference for their testimony because they are experienced in working tax which qualifies them to success in their terms of reference through examining the system of book-keeping business of Iraq No. (2) for the year 1985, we found that self-employed is business are within the third category is the only category that are still not organized for themselves a fundamentalist, and delegated the matter to the General Commission for Taxes to work with a documentary for each of them according to their need, but the General Commission for Taxes not yet been imposed on them bookkeeping certain. We call upon the General Commission for Taxes to the need to comply with the laws and instructions issued by the legislator tax particularly with regard to the third category of bookkeeping system business number (2) for the year 1985 and for the regulation of group Xtendeh each profession according to their need for those who are unable to book-keeping business and accounts regulated by the regulator accounts.

Abstract: This research deals with Entrepreneurial Orientation through three dimensions (Innovation, risk taking and proactiveness) as a variable explanatory, and it dealt with the customer to realize the service quality through the four dimensions (tangibility, reliability (reliability), the response, and security). The objective of this research is to identify the role of the Entrepreneurial Orientation in the perception of the quality of customer service. The population of research organizations is tourism (hotels) as well as a sample of customers who attend these organizations (hotels), while the research sample was the sample intentionally, as it has selected sample of (103) hotel out of the (230) Hotel and retrieved (80) questionnaire valid and represented the proportion (34%), The research includes two assumptions to test the relationship between correlation and impact of the research variables. The extracted results by use of statistical software (SPSS). The most important findings of the research is that the hotels leadership was not in the required level therefore it led to a negative impact on meeting the wishes of the customer and which refers to the absence of a clear impact on the customer's perception of the quality of service.