Abstract: This study examined the role of intellectual capital in achieving superior university. It attempted to provide theoretical framework for some of what writers and researchers had introduced about its variables, a practical analysis of the opinions of (34) educational leaderships in a sample faculties of Al-Qadisiya university. Intellectual capital as independent variable three components (Human capital, Structural capital, and relational capital), While superior university performance as dependent variable had been expressed through five indicators of business results based on Baldrige program for performance excellence in education version 2011- 2012.The study used a questionnaire as a main tool for measuring its variables. The researchers adopted the scale of (Handzic & Ozturk, 2010) to measure intellectual capital, while they developed a scale consists of 66 items to measure superior university performance based of the criteria of excellent business results according to Baldrige program.Using asset of statistical tools such as Pearson correlation coefficient, multiple regression analysis, F and R2 tests, The study found asset of conclusions and recommendations related to its variables.

Abstract: The study variable (feedback) as a phenomenon regulatory hardly devoid of any organization but that any human activity, they must be no feedback, representing ten deportation sub (immediate question to the customer, the exercise group dialogue center, questionnaires and surveys, use of statistics , employing the front line, experimentation and practice role customer, use the Internet, use the phone, provide after-sales service, receiving the complaint), has been selected the telecommunications sector in Iraq scope of the study, was chosen from three companies Telecom which companies (Zain, Asiacell, Cork) as a society to conduct the study, a purposive sample was selected which includes (120) employees ranging from grades between customer service staff, technicians and managers sections, researcher has collected (98) questionnaire represent approximately (82%) of the study sample. Began the study of the problem fathom the fact philosophy feedback beside synergies and sought to know the ingredients in the incision and how measurement. The study found a number of important conclusions and recommendations.

Abstract: The technical analysis is an important tool in the global financial markets through its influence on the decisions of the investor for determining stock prices and trends for the future; Therefore, this study aimed to identify the extent of use of the investor in the Iraqi market for securities of technical analysis, by knowing how to recognize and understand the investor of technical analysis , and the extent of its adoption in making investment decisions to enter or exit the market. To prove the hypothesis of research was selected some of the banking sector companies listed in the Iraqi market for securities in order to be a community of research, as a sample was selected from six banks to be a field of research. Find relied on a set of technical analysis indicators used in the process to predict the direction of stock prices, represented with (simple average, the rate of change, momentum, relative strength) as well as some statistical tests as a test Levens and T test, F-test, according to the statistical program SPSS 20. Research find a number of conclusions, the most important of those that revolve around the presence of statistical significance in the possibility of dependence on these indicators in the process of forecasting the direction of stock prices for the banking sector companies listed in the Iraqi market for securities to be adapted to the circumstances of the Iraqi environment. The research is ended recommendations which urged investors to increase knowledge and perception of technical analysis, and the need for diversification in the use of technical analysis methods before making an investment decision, and urged the academia to increasing highlight the technical analysis by encouraging research and studies.

Abstract: Purpose- The purpose of this research indicates the role of two options, achieving agility's requirements for developing the strategic renewal model and realizing that role by a sample of decision makers in the Ministry of Oil. Design/methodology/approach- This research adopts an applied methodology consists of three measures of two options, strategic agility. The strategic renewal has been used to strengthen these concepts and focus on the decision makers of the study sample which consists of (213) persons distributed to general managers, assistants, and heads of departments, divisions and units. The data were collected from main information sources by using the search tool. The returned tools were analyzed by using structural equation modeling, and analyzed them by statistical programs such as (SPSS v.19), (LESERNAL v.8.80), (Amos). Findings- The search proves authentication of current tools on the role of two options, , by focusing on agility in order to enhance the strategic renewal. This research also reveals the existence of a strong positive relationship among the study's variables. Practical Implications-Two main implications have been identified in this research, the first application concerns with researchers to investigate the correlation among options and agility and strategic renewal and realize these administrative topics in the Ministry of Oil, the research sample.The second application concerns with decision makers to recognize the need to promote the strategic renewal (the strategic renewal) in line with the focus on agility through the options of. This undoubtedly will help to provide the knowledge and understanding of employees in this ministry about the importance of these variables. Originality/Value- This search revises a large body of knowledge concerning the impact of options on the work of the Ministry of Oil and focus on agility from one part, and the strategic renewal from other hand, and strengthens them in the Iraqi organizations.

Abstract: The researcher highlighted the philosophical framework for the two variables are the talent management and excellence management and dealt talent management dimensions of (Attracting talent, talent developing, talent performance management, retaining talent) in two companies the ministry of industry in Baghdad as a society for the search were selected sample of which amounted to deliberate (55) included managers, experts and managers of sections and research with a swab and descriptive philosophical associated beside applied depends nonparametric Statistics testing using rank correlation coefficient (Kendall) and test (Mann-whitney) to the reality of organizations target through a carefully designed questionnaire and underwent multiple tests in terms of validity and reliability, search out the conclusion expressed. Among the most prominent Alasttajmat reached by the search that are excellence management associated with Retaining Talent relationship strong correlation compared to other dimensions, The most prominent of the recommendations is to focus on the areas of operations management excellence and not meet the requirements only the market.

Abstract: The research aims to reveal the relationship and impact of emotional intelligence through its dimensions: (self-awareness, empathy, social skills) and behavior of transformational leadership through its dimensions (inspirational motivation, idealized influence, intellectual stimulation, individualized consideration). Identified research problem in several questions revolved about the nature of the relationship and effect link between research variables, and for that a scheme supposedly to search expresses two of the main hypotheses, but in order to ensure the validity of the assumptions, all underwent multiple tests to ensure their validity. The research used a questionnaire and a way to get the data. Research used descriptive analytical approach as a way to search. The research community (433) of the employees in the Directorate General for Education of Najaf, and applied research to choose a random sample (87) employees and represented the sample (20%) of the total research community. And reach the search to a set of conclusions which did not prove the existence of the impact of significant moral consciousness of self-driving behaviors manufacturing, which means that the Directorate-General for Education Najaf will not be tolerated workers of others agree with leaders in expressing their feelings to others, and examine the education environment, internal and changes that put leaders all potential with changes that require continuous improvements by dealing with employees and share their emotions and feelings when necessary, and control of the attitudes that hinder workers through a good understanding of their feelings and concerns in a desire to improve their situation and work to maintain the existing relations between workers.

Abstract: The new orientation of monetary policy in Iraq, through the Central Bank Law new No. (56) for the year (2004), and the Banking Law No. (94) for the year (2004) and activating the mechanisms of the market economy through a series of technical procedures, legal and important steps on the monetary level, which aims to improve the economic and financial stability, develop and maintain the stability of domestic prices to create a competitive economic environment in light of the unstable security situation, which greatly affected the speed and effectiveness of the tools used and the actions that have been taken, but that these tools have been able to influence the money supply in the period (2004 - 2010) and the savings surplus of individuals, through enhancing the confidence of individuals in the local currency and confidence in the banking system, and despite the rise in money supply due to replace the Iraqi currency old and modify ladder wages and salaries as well as to the high expenses of the Ministry of Finance (current and investment) and raise the volume of foreign reserves in Central Bank.

Abstract: In the ancient Iraq, the most earlier human civilizations were emerged because of the prosperous of agriculture factor, and from this country its techniques were copied to another people and nations which are now represented as modern people and countries. Yesterday, Iraq was called the country of large spaces of agriculture and good land which is the gift of Allah, in comparison of other nations ,Iraq was gained of a large rich agricultural, human and water resources. Besides, the discovery of oil added another great resource because Iraq has got a great amount of oil. But although of all these resources of being the first country which should be at the top list of countries which produces food, Iraq still a big country in the field of importing food and agricultural goods which caused food sufficient shortage into 80% because it depends on outward world to provide its food which will lead sooner or later to economic, political, and social risks on the present and future of Iraq and its people. The shortage in agriculture sector and its fail of producing the food necessity of Iraqi people refers not to a shortage in agricultural possibilities but to the agricultural and economical politics and the fail in development efforts. So, the possibilities of Iraqi food sufficient application and participation in solving global food crisis is available if the political will is serious and the authentic agricultural and economical politics to correct and solve the problems of agriculture sector and activate its role in application of food producing flow to satisfy the people needs.

Abstract: The problem of unemployment, one of the big challenges facing most countries of the world, both developing or Under developing countries, And found deeding differences in the cause and effects. The problem in Iraq particular are increasing their rates yearly, because of the lack of seriousness in addressing the real causes and always focus on treatment results and not the causes.In addition, the decline of Arab governments generally provide new job opportunities as a result of its accession to international financial institutions and imposed by these institutions of the conditions of these countries in exchange for loans to address the problems encountered by economic, social, and most important of these conditions is curtail the role of states in the economic life and reduce opportunities for recruitment in the public sector, and give a greater role for the private sector in economic activity, including that of the private sector in the loader Arab countries, including suffering from weak potentials material and technical so it did not contribute in earnest in the absorption rates of unemployment. The unemployment for many reasons, and also, whether economic or social have consequences.Given the importance of this topic and the accompanying repercussions must be to give him more attention, especially by government agencies responsible or of researchers through surveys minute to determine the indicators real digital transparent unemployment rates in Iraq and the continuing research and analysis to find out the real reasons for this problem and try to develop appropriate solutions and seriousness to address them as much as possible and minimize the economic and social effects of hazardous.

Abstract: The unemployment represents one of the main challenges that are facing (confronting) Diwaniyah governorate. As and economic phenomenon unemployment is caused by several factors such as the rapid increasing rate of population growth in the governorate, which has been estimated around 2% annually .this percentage increase was regard as a relatively high one in the worldwide scale .the economic activation in Diwaniyah was not perfectly sufficient to create adequate labor opportunities, to meet the increasing labor supply in the labor market in the city, because of the limited productive base of the industrial sector, that was suffer from decreasing productive capacity. In addition to the massive destruction of the previous wars that destroy economic infrastructures and the economic blockade form the past eat years did their negative effects and did not permit the state to increase its investments or expenditures in Diwaniyah specially. Our study tries to cast some Lights on the unemployment problem in Diwaniyah city, which is namely represented in the pavements trade. We will try to analyses the distance, the causes, and put some suitable solution for it.

Abstract: The system is applicable where the government units, non-profit is the governments accounting system, is a set of principles and rules of the organization and recording and tabulating the financial operations carried out by units of government spending on government projects and the collection of public revenues in accordance with the laws followed. Where is no comparison between what is spent and what is being collected . It aims to provide services free of charge or through wages low and provide the data necessary for planning and decision–making and performance evaluation and to achieve effective control over the exchange expenditure and revenue collection , and draw a fiscal policy of the state through its close association with general budget of the state through a commitment to the organization of the budget in terms of expenditure and revenue. The Government Accountability similar to financial accounting units that operate in government-profit (self- financing units) at multiple points of which they are working in accounting with the principles and assumptions differ in terms of the foundations of accounting which they are working. Governmental accounting operates under the cash basis while working according to financial accounting actual basis.

Abstract: The aim of this research is highlight the methods and procedures of negative Creative accounting and its effect on the accounting information reliability and to determine the responsibility of the accountant as well as auditor to diminish this effect. The research is made on a sample of data belong to one governmental banks in order to study the influence of Creative accounting methods on their information reliability. The research is based on a hypothesis that "negative Creative accounting methods significantly influence the reliability of accounting information "the researcher applied descriptive methods in theoretical part and analytical methods in practical part. The outcome of the research is the negative Creative accounting method aim to mislead the results of business and financial position or both. That is by making use of both flexibility and selection in principles and accounting standards which are they also affect significantly the reliability of accounting information so that the management aim is achieved at the expense of other parties and for those methods and procedures such important impact on the reliability of markets and other users of information mentioned in financial reports.In addition, the research has resulted in some valuable suggestions and recommendations that are related to the research aim.

Abstract: The aim of this thesis is to determine the Income Smoothing phenomenon in the Iraqi banks and their effects on the Stocks Abnormal Accruals. The results indicates that the income smoothing are practices in all the sample banks, it has effect on the Stocks Abnormal Accruals, The study also shows that the effect on the mentioned rates appears in the small size organizations while it does not has any effect on the large ones. The study obtained a set of conclusions, the most important ones are:- 1- The income smoothing creates uncertainty or at least affects the trust between the investor and the organization.2- The abnormal accruals might be achieved if the time space between the final closure (in 31 12) and the statements issue is prolonged, the rumors became more in this period and this affects the stocks prices and consequently the accruals. The most important recommendations are :The necessity of issuing the laws and legislations to punish the management that practice the income smoothing in order to limit these practices and reducing the period of delaying the yearly financial reports issue to increase the benefits of their data and to reduce the depending on the rumors or the agents devices.

Abstract: The research deals with the style of analysis networking and its application sin construction, its allows for the management of the project to do the performance of the functions of the planning monitoring and control on the implementation stages of the project including the determination and the time of implementation and the distribution of materials available. The research also address the design and analysis project network building of the faculty of Language – university of Baghdad.