Vol. 17 No. 4 (2015)
Articles
Abstract: Purpose- The purpose of this research indicates the role of Strategic Scenario in avoiding crisis and solving them in business organizations and realizing this role by a sample of decision makers in the Ministry of Industrial and Minerals in Iraq.Design/methodology/approach-This research adopts an applied methodology consists of two measures of strategic scenario, represented by (scenario planning, scenario building, scenario implementation and crisis management which has been measured as a single factor. This strategic measure has been used to strengthen these concepts and focus by the decision makers of the study sample who consists of 100 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).Findings- The research proves that the study sample agrees that the strategic scenario affects directly on crisis management dimensions and provides the successful solutions for sample companies in case crises would happen at them. 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 between strategic scenario and crisis management and realize these administrative topics in the Ministry of Industrial, the research sample. The second application concerns with decision makers to recognize the need to promote the strategic scenario presence in line with the emphasis on the placing guidelines to prevent the crisis and develop solutions to them in case they occur. 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 large group of knowledge concerning the impact of strategic scenario on the work of the Ministry of Industrial and focus on crisis management from one part, and strengthens it in the Iraqi Companies and provide solutions for crisis.Keywords: Strategic Scenario, Crisis, Business Companies, Iraqi Ministry of Industrial and Minerals.
Abstract: Purpose :The current research aims to identify the level of practice Al Rafidain Bank- Alghari branch for social responsibility, and to identify the impact of social responsibility in customer loyalty. And determine which dimension of social responsibility and which is characterized by its failed. Methodology/Design: focused research problem in answering the following: What is the level of awareness of the bank sample study for the dimensions of social responsibility? And their impact on customer loyalty. In order to achieve the objectives of the research and to answer his questions, the search used tool head of the questionnaire to test the actual practices of social responsibility and the level of customer loyalty.A random sample of bank customers who have been dealing with the bank more than a year was chosen for the questionnaire, where the number of those who have been distributed questionnaire was (300) customer and the number of valid questionnaires (283) form, a response rate of (94%), and the percent of the targeted sample Accounted (4.16%) of the research community's (6800) Customer.The value of research: research has found a number of conclusions was the most prominent of interest in the bank to respect the customs and traditions of the community as well as the delivery of services in a manner consistent with the moral values of a society, which can strengthen the trust and loyalty of its customers. But we also found that the bank did not take its humanitarian responsibilities as an important pillar contribute to the stimulation of customer loyalty. The search also pointed to a number of recommendations, most notably was the need for the involvement of the bank in solving the problems of society and not to distinguish between customer and another in its dealings.
Abstract: Unemployment today is on the problems that experienced by the most of human societies, albeit to varying degrees, particularly communities of the developing countries, including Iraq .For unemployment sun of good effect that’s make the life for some body and the society bad , this phenomenon increasing the poverty , decreasing the man real income and making depreciation , for this reason Iraq ,must take off unemployment spatially for DhiQar which makes some body healthy makes development.Unemployment is considered a huge wast of unemployed human society capabilities, which is heavy burden the national economy. The issue of creating a new job opportunities is regarded as one of the position of the prior difficulties which face job market in Iraq.So the adoption of appropriate strategies and effective state of the Iraqi economy and its sectors core while providing an appropriate environment for it requires the adoption of the tasks and goals of economic policy the new Iraq, notably the development and order of priority investment and infrastructure and determine the position of the market mechanism and process of transformation and realism about the role to reduce unilateral oil sector and increase the contribution of other economic sectors, including the industrial sector and the agricultural sector, and tourism.
Abstract: Discussion dealt with the problem of planning and signed within the field of population and housing Al-Qadisyah province that the problem faced by most Iraqi cities, the gap between the need for housing and the supply of housing units, referred to the case of the inability of a large housing over the past years, so the analysis and assessment of the need for housing for Al-Qadisyah province across demographic shift of population (individuals and families), the impact of population-related features on demographic change (population growth), the composition of households and the extent of the inability of the housing stock in quantity and quality, is one of the important topics in the development of housing policies aimed at solving the problem of housing.The housing sector needs Like the other economic and social sectors to the amount of money that could be used to finance the operations of all housing construction. And different forms of financing institutions from state to state depending on the nature of the financial system in force in that country, so the most important financial institutions in Iraq at the present time is the Land Bank , and the Housing Fund, which depend mainly on the allocations provided by the government and the Ministry of Finance and due to the lack of those customizations making a limited role in the field of finance.
Abstract: The aim of this research develop a general framework for model integrated and interdependent, to override the encirclement of the economic problems, and improve the functioning of the economic system as a whole, and the effectiveness of economic units, incubators business provide the basis of scientific and applied research for the advancement of levels of operation, and the establishment of projects new and diversify and expand, dull creates a business environment favorable, and the climate better investment, and this needs to be planned strategic to show such style and durability in Iraq to increase the importance of productive activity and the real economy of Iraq, that the starting point in order to take the manner of business incubators range, comes the role of the banking business in making the process of funding available to develop the projects, and therefore the credit leasing a kind of banking products and part of investment banking that makes banks royal capital is working toward having economic projects, and then leased who has efficiency in operation according to a particular system, if such a thing would help create jobs , especially from alumni and activating the private sector, and reduces unemployment among graduates and the center of it all comes from government support through effective policies for the settlement of business incubators, and the role of research centers at universities and banks do fill savings to Astthmarh aboutrq the check-profit and benefit of the Iraqi society.
Abstract: International economic relations suggest that each state affected by the surrounding states because of the relations between states, As the success or failure of any nation depends on the strength of its economic relations with other countries, Therefore, the international economic relations is the study of relationships and interactions and transactions, and various activities that take place between different countries and economic blocs, Characterized by economic and trade relations between Iraq and the United Arab Emirates widening their horizons and multiple fields and the availability of the possibilities of future development where there is the possibility of code is the status of diversity, which is characterized by the economies of the two countries contribute to the advancement of these relations and trade exchange and investment industrial, agricultural, energy, tourism, building and construction, etc. The agreements governing these relations, bilateral and multilateral free trade area is the Greater Arab or Muslim within the range represented by the OIC. This study attempted to shed light on the reality of international relations represented by the foreign trade between Iraq and the United Arab Emirates by taking a closer look at the development of foreign trade between the two, Where assume that the development of foreign relations between Iraq and the State of the United Arab Emirates will increase intra-regional trade and increase the volume of foreign remittances.
Abstract: The Economic Unity as the facility social should be evaluate their performance based on their outputs, and to measure the Economic Unity value should be available the financial information, and shown here the importance of preparing the list of value added attached to the financial statements because the objective of financial statements is to introduce the effects of the economic events and the financial position. While the list of value added measures the wealth created by the shared efforts of each shareholder, creditors, employees and the government, and can be expressed as the output value after deducting the cost of material and facilities used for production. The research focused on highlighting the importance of using the informational content of value added list to extract some of the indicators and financial ratios to measure the value of wealth created by the firm during the accounting period and efficiency of the invested of physical and human capital management .
Abstract: Disclosure means the inclusion of financial statements of all the necessary information that will help to give a clear picture of the company, as well as the financial statements of the core includes the disclosure of quantitative information and other descriptive, and constitute the retained earnings is an important part of property rights in companies affected by the dividend policy in the shareholding companies which are determined in that part of the profits , which is distributed to shareholders and the portion that is held, as the retained earnings are a major source of internal funding for investment and expansion in corporate and despite the fact that the expansion desirable, the distribution of profits desirable also and this means that there are two contradictory goals (distribution and retention of profits earned). The high rate of dividend means a decrease in the custody of them, leading to a growth rate of less or slower in future profits, and vice versa through the impact on the size of the expansion, investment, and it required a study of the size of dividends and retained and the impact of the policy of this distribution on the decisions of users of accounting information with the possibility of adequate disclosure and appropriate to do so. Among the most important findings of the researcher to view the list of retained earnings separately without integrating them with the income statement to achieve appropriate disclosure for users of financial statements as the integration of the two lists together number appears net income in the middle of the list and not a final result has also used the reader in the income statement in addition to the possibility of show retained earnings as a part of the terms of property rights in the accounts Conclusion add to reserves. And the departments of corporations interest factor of the need to expand and invest heavily in deciding the distribution of profits and retain the best suited of the profits when the need for expansion and investment or investment opportunities feasible so as to provide a source of internal funding on the one hand and to avoid resorting to the new version of the shares of the other hand and the consequent therefore bear the costs of corporate financial transactions or even avoid getting financing through borrowing.
Abstract: The research aims to indicate the role of the efficiency of the accounting system of government in the protection of public funds , for the purpose of achieving the aim of the research questionnaire was designed and distributed to a sample of 72 of the accounts and audit staff of a number of government departments in Al-qadisiya province was the most important results that have been reached:1-Enjoy the accounting system that the Iraqi government accounting system effective characteristics have a significant impact in making it able to protect public money.2-that the accounting system to achieve its objectives for the government makes an influential role in the protection of public money.3-The strength of mechanisms and tools of the Iraqi government accounting system enables it to play an important role in the protection of public money.
Abstract: This research aimed to study the impact of information technologh (independent variable) with it is components which involve (machinery, sofware, procedures, database, human resources, and networks) on development the procedures of internal audit (dependent variable).The problem which, the research studied was, little having the government organization, system of internal audit under the development of information technologh.The research was ended with many conclusions, one of the more importance than it is Information technologh is considered, one of the main causes of emergence of economy which is based on knowledge, and the oeganization entered to new business activities, as it participate with rmergence the new economical phenomena, such as, globalizations, electronic trade, numerical organizations, etc.And, the research was ended with many recomondations, two of the more importance than it are: preparation the edncational programmes about the importance of electronic techniaues, and training the employces substitution the procedures of internal andit with classic work techniques.
Abstract: This study explains one of the topics of contemporary theme of intellectual capital, which focuses on energy innovation and creativity which is presented in the workers of the organization, which has the role in the prosperity of organizations as a result of considering it a competitive advantage ,great wealth and workers for staying it. which Makes the development of intellectual capital urgent demand in the presence of the organization in a rapidly changing environment. .This study aims to highlight the role of the accounting measurement of intellectual capital in the organization's performance through hypothesis testing, namely:1.There is no statistically significant relationship between investment in intellectual capital and performance this size had been measured its productivity investment.2.There is no statistically significant relationship between the intangible value of the organization (goodwill) and value-added intellectual coefficient. This study applied to a sample of 10 banks from private banks operating in Iraq, by using financial reports for the years from (2006-2011), has been tested these hypotheses by statistical program SPSS using (test t) at the 5% level of significance. The results were rejecting the hypotheses stressing the importance of intellectual capital metrics in evaluating the performance of the organization.
Abstract: In this research attention has been directed towards the concept of health services quality provided for the patient, which represents a strategic standard in the way the health institutions deal with the quality management of all specialization, we use statistical method de pen on factor analysis to approach to main factors which the concept of health services quality provided for the patient.