Abstract: Through the current research is intended disclosure to investigate the relationship and impact of strategic renewal through its dimensions (the genesis of new ideas, the philosophical bases of knowledge, accessing divergent information, social groups and bridging relationships) and ambidextrous organizations through dimensions (sequential ambidexterity, simultaneous or structural ambidexterity, and contextual ambidexterity). The research problem is identified in several questions where consisted of four basic questions, and for that hypothetical model has been formulated for the search, but in order to confirm the hypothesis president underwent multiple tests to ensure their validity. The research used a questionnaire and a way to get the data . Find descriptive analytical method as a way to search and which consists of two measures are the strategic renewal and organizations Ambidextrous and was used to consolidate and strengthen these concepts and focus on the university leaders who have a role in decision-making and applied research purposive sample selection (50) members of the deans of the faculties and assistants and heads of departments. The data was collected from the main sources of information using a questionnaire. The data was analyzed using a variety of statistical methods (Kendall correlation coefficient, simple and multiple selection coefficient) and extracted the results using software (SPSS v.20). And from the main conclusions of the research that consummate organizations are associated with the philosophical foundations of knowledge strongly correlated and compared with other dimensions, and the key recommendations is that the University is focused on the generation of new ideas being one of the most important strategies that need to be develop, in particular individuals within the organization and this is a key motivation in access to a variety of different information in addition to the knowledge that can be obtained.

Abstract: Entrepreneurial Competencies and Strategic Entrepreneurship are considered as one of the important topics that still need a further Study, Research and analysis since it is one of relatively new subject. Recently the environment has shifted its focus from the traditional human resources competence to entrepreneurial competencies and applying their activity based on strategic Perspective. For the above reason this study was designed to explore the role of the entrepreneurial competencies which represent (opportunity competency, relationships competency, conceptual competency, organizing competency, strategic competency, commitment competency, learning competency, and personal competency) that the Iraqi private universities have and used to enforce the strategic entrepreneurship which represent (exploration strategy, exploitation strategy). For the purpose of fulfilling the goal of our study we select 72 collage board members of some Iraqi private universities located in the middle Euphrates geographical area, we conduct our study using questionnaire as a main tool for data collection. Seventy two questionnaires have been Distributed and only sixty of them were collected with response rate 83%. After using different methods of descriptive statistics, simple correlation coefficient, and Factor analysis we conclude that these private universities have the desire in improving their entrepreneurial competencies weather by adopting new methods to acquire these competencies or by improving the existing one in order to enhance the entrepreneurial competencies for these universities. Our study present some recommendations the most important are universities should focus on improving their entrepreneurial competencies (opportunity competency, relationship competency, conceptual competency, organizing competency, strategic competency, commitment competency, learning competency, and Personal competency) and form a common vision to improve the entrepreneurs competencies by upgrading methods of collecting knowledge and seize the opportunities and determination the needs of universities toward Stakeholders.

Abstract: The axle of this study is to have a clear picture of how governmental banks management their working environment. In this light, the study in its First Section gives a background to the study by using a series of Experiment, with 2 branches of commercial bank to test the effect of performance incentives on easement. It shows that, while high – powered incentives lead to greater screening effort.Second, the paper presents direct evidence that incentive contracts distort judgments and beliefs. And this part is a detailed review on banking daily routine evaluation and assessment tools too.The third part of this study is on hypothesis testing and use is made of a simple treating instrument.This leads as to conclude in the last section that these banks with good management policies have a lower managerial default rate and relatively higher income.

Abstract: The aim of this research is to investigate the effect of the human resources roles on the excellent performance from the point of view of the members of the college council, the purpose is to investigate a theoretical frame to the main variables of the study, as well as investigate a practical frame based on (100) of university leaderships in a sample of colleges of the middle Euphrates universities(Al-Qadisiyah, Karbala, Kufa). The human resources roles as an independent variable had been expressed in the four dimensions (Strategic partner, Change agent, Administrative expert, Employee champion), while the excellent performance as a dependent variable had been expressed in five indicators of business resulete (Student learning and process outcomes, customer-focused outcomes, workforce-focused outcomes, leadership and governance outcomes, budgetary, financial and market outcomes) introduced by the Baldrige program for performance excellence, version (2011-2012).we concluded that there is positive correlation effect relationship between the human resources roles and excellent performance. The study concluded a set of recommendations in concern to its topic, such the need for colleges to allow administrators human resources participate in the formulation of the strategy of the college, and work on its implementation through in the formulation of the human resources are consistent with the strategy of departments, and the college That works to achieve the goals of the college.

Abstract: The world faces Recently many problems which create many obstacles that prevent its way in developing the material basis of production to establish a modern and civilized society evolving.These Problems make obstacles to the industry, which relate the human ambition and their looking forward to improve permanent human needs.According to the increase population rates some people estimate that this will be a big disaster in the future, which threatens the human life in this world, especially when the systems of management and production processes become unable to include the undefined and developed human needs.That shows us the degradation of the level of living on this planet. Because we are suffering through the use of irrational and without conscious control to the resources.The most important problem that worries the national society is the environmental problems, which relate with the protection of environment from one side and improving the production sector from another side.So the national society tries with all its agencies to limit the lack of harmony between the environment and human activity.However the United Nations tries to unite all countries activities to face the danger which threatens world.In spite that this problem is not current, we are trying to solve it presently.

Abstract: The research is an attempt for the possibility of the development of new mechanisms and tools or re-working mechanisms and tools canceled to activate the tax policy in Iraq in the light of new data for the Iraqi economy and re-examine the goals set by the state tax policy and the tools they use to reach those goals .tousles study mechanisms proposed to tackle tax evasion and administrative corruption, financial and raise the level of awareness of the tax reform and tax structure of the Iraqi suggest a search, customs tax reform, activate canceled taxes, expand pot sales tax, the introduction of new taxes, the imposition of electronic tax, and the imposition of environmental tax.

Abstract: Commercial banks are linked by being the funding key to the development of investment activities as one of the driving elements for the growth of the private domestic investment, and Iraq is seeking to activate the investment through credit extended to the private sector guidance for the advancement of its level, especially that of Iraq enjoys financial abundance due to oil revenues, which has targeted research to shed light on the reality of domestic investment in Iraq and the extent of its ability to meet the requirements of development, as well as to examine the role and direction of these banks through analysis and measurement economist at promoting and supporting the investment policies and show the weaknesses and strengths, and research included on the three axes the first guarantee of them is the theoretical framework of the commercial banks and investment, while the second included the analysis of some commercial banks indices and investment, while the third ensures measurement axis and analyze the impact of banking variables on the investment for the period (2003-2013), the research has concluded the need to focus on direct banking efforts to stimulate and activate the investment by supporting projects investment and optimizing use of commonly used.

Abstract: This paper Studies the relationship between imports and the balance of payments in Iraq analysis for the period from 1991 to 2013 through the style of regression analysis to identify and quantify the impact of imports on the balance of payments in Iraq, and a statement as to whether the chains stable or not requires the use of unit root tests to examine the properties of time series variables model and makes sure of the extent of stability and determine the rank of the integration of each variable separately and found to be integrated variables of first class and it turned out through the analysis, said a Alslasal time for imports and the balance of payments has been stable at the level and integrated class zero, was to reach a set of conclusions on the subject of research that the most important research Hypothesis did not check but this was rejected alternative hypothesis and accept the hypothesis of nothingness, which says that there is no strong relationship between Alastairdat and the balance of payments in Iraq.

Abstract: FDI flows considered one of the most important sources of external funding for developing countries in the nineties of the twentieth century, where it is reliable in financing the gap between investment and domestic savings, so different countries of the world trying to attract more foreign direct investment because of its positive returns on economic growth process. The developing countries targeting, including Iraq, encourage investment to achieve many of the economic and social objectives, but that the lack of integration of foreign direct investment in the framework of development Strategy of the state, will lead - only- that maximizes FDI benefits, regardless of whether check development goals of the host country, what the impact of FDI on the Iraqi industrial sector growth?. To answer this problem we decided to split the research into three sections, the first dealing with the theory of foreign direct investment, while the second dealt with the reality of the industrial sector in Iraq, while the third section dealt with the measurement of the impact of FDI on the industrial sector growth rates in Iraq, and the most important conclusions that came out of research is the lack of a significant relationship between the variables of the research.

Abstract: The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these resources in accordance with the specified in the state budget law targets as well as weak oversight awareness of the majority administrative leadership, adversely affecting the achievement of the effectiveness of internal control system in particular, and the objectives of government institutions in general. Find kicks off in search solution to the problems of proving the following two hypotheses:1.The creative approach to the adoption of administrative leaders in government institutions contribute to support the effectiveness of the internal control system in the fight against manifestations of the administrative and financial corruption and achieve the desired administrative reform in all areas of economic life.2.The acquisition of administrative leadership awareness oversight contributes to the effectiveness of the internal control system in achieving the best use of available resources in various government institutions.The researcher reached a set of conclusions including:1.lack of technical reference clearly defined legal and regulatory framework can be referenced in the issues facing the audit and internal control departments in government institutions.2.weakness of senior management to recognize the role of internal control in the maintenance of public money and its role in supporting the administration's efforts to achieve the goals of the institution and reducing accountability.3.weak senior management in response to the need for oversight and internal audit departments to appoint directors of the sections of Control and Internal Audit hold advanced degrees specializing in accounting, auditing and in the appointment of sufficient number of auditors who have specialized degree in accounting.4.twice the regulatory qualification of internal auditors to meet the basic requirements of the regulatory function.The researcher presented a set of recommendations including:1.To recommend to the Council of Ministers to prepare a government program for the reform of the internal control system in isolation or within a comprehensive government program of administrative reform various aspects of the political, economic, social and cultural life.2.the appointment of auditors in control and internal audit departments who hold a bachelor's degree in accounting at least in all government institutions and that the auditors at the headquarters of the ministries who hold graduate degree in accounting.3.recommendation to the Ministry of Higher Education and Scientific Research, specializing in the creation of Control and Internal Audit holds graduate study obtained from the responsibility of oversight and internal audit departments management.4.Create a technical reference for internal control is based in the Ministry of Finance while maintaining the administrative reference to link to the top of the hierarchy and what contributes to the effectiveness of the system.

Abstract: The control is of great importance in the administrative process and is one of the most important pillars of this process, and must regulate the process control makes them an effective tool in developing and directing administrative activity its entities different, so research aims to attempt to evaluate the effectiveness of control of the performance of local governments represented by the implementation of the general budget and determine points by which they can improve and develop the control performance in the light of some of the requirements that come with the Sarbanes - Oxley (SOX). The research is based on hypothesis that they are the commitment of local governments, somewhat it comes with SOX law leads to the activation of the control of public funds when the implementation of the budget by those governments.The research is divided into three sections singled out the first ones to recognize the nature of the control of of public funds, while the second topic addressed the law of SOX in terms of the concept and the basic features and objectives it seeks to achieve, as well as to clarify the structural build upon, and fasten it with control procedures, while the third section guarantees the practical side through an analytical study of the performance of the supervisory work of the local government of the province of Dhi Qar. The research found, some important conclusions where appropriate recommendations have.

Abstract: In the light of globalization and the information age and increase financial markets deeper and wider, Vtaktt transactions where the local areas and the regional to the international sphere, and become international companies and multinational control strategy commas of the global economy, and in order to meet the financial statements published for these companies to the needs of users in different areas, those statements have been prepared on the basis of accepted accounting standards, and a user acceptance accounting standards followed when financial statements are prepared in one of the properties available in accounting standards target. The Iraqi accounting environment is part of the international accounting environment, and it should come out from the local to the international accounting applications, especially after the of change the situation in Iraq and the transition from a socialist economy to a market economy, making the pursuit of the adoption of the application of international standards in the Iraqi environment is desperately needed at the present time to attract companies to work in the markets if confirmed of being subject to accounting standards and uniform presence of accounting practices in line with international accounting standards to unify the accounting language and provide a unified reading of the financial statements to give credibility to the accounting information to be can be trusted and relied upon . Therefore, any effort to achieve consensus must be focused on inventory and analysis of the factors and variables that may contribute to the reduction of aspects of the fundamental disagreement between the local accounting standards on the one hand and international accounting standards on the other hand, this study specifically aimed to emphasize the need to reach national standards going Along with the requirements of international standards, and the diagnosis of the most important obstacles to achieve compatibility and coordination between local and international standards 0 The study found a set of conclusions, including:1. that there is a financial and economic event handlers did not want them in the Iraqi accounting issued by the Accounting and Auditing Standards Board of the Republic of Iraq standards, as based on Iraqi companies in addressing many of the issues of accounting and disclosure of relevant information to the consolidated accounting system requirements .2. In a large gap between the reality of the accounting system applied in the Iraqi companies and the International Accounting Standards requirements represented by failure of disclosure in the financial reports and some of the gaps in the preparation of such reports.3. There is a need to achieve compatibility between the Iraqi accounting standards and international standards for the unification of the financial reports of companies that operate inside Iraq through the creation of accounting practices in line with international accounting standards language.

Abstract: The information revolution ten years ago brought new variables in the business world, imposed on institutions change, or at least cope with the change in many of the grounds, among these new variables, the proliferation of the Internet and many of its tools, especially cloud services that invaded our world today, has become a large group of people are using cloud computing without feeling, being closely linked to the nature of the work of mobile communications devices and tablets, these cloud services when they enter the world of personal use is definitely imposed on institutions that deal with it, and as the banking sector is one of the institutions most widespread and friction with individuals and sometimes requires dealing with banks in the temporal conditions and flexible spatial, requires us as researchers interest in the application of technology cloud in strengthening the work of banks, especially in Iraq and the vital part and the heartbeat of banks which their databases, which supports banking decisions including holdings of stocks About Me, so came this research in an attempt to understand the extent accepted banking environment to keep pace with technological advances informational basis of the problem (the lack of clarity in the level of utilization of cloud computing technology in support of databases and the level of acceptance in the Iraqi banking environment) and the importance of research emanating from the importance of the banking databases that represent nerve banking in decision-making, and the goals of the major search was to identify jobs that will support cloud computing in databases, measure the extent to accept Iraqi banks Technology cloud (Cloud), ensures the theoretical framework of the research explain and AVI to the concept of cloud computing with its elements and its advantages and disadvantages, touched researcher mechanisms to achieve information security and the reflection of the application of cloud computing on the banking databases, was the most prominent conclusions that part of the essential elements of the infrastructure (cloud), represented by (operating systems and applications, physical hardware) contribute to the support of the banking databases, and facilitate many of the everyday actions and gives more flexibility and clear resources human Informatics in dealing with databases within the banks, the use of services (cloud) by IT human resources of the banks will not threaten the safety and security of banking databases, but recommendations opponents, primarily a scientific program for the application of cloud computing in the Iraqi banking sector, roof schedule three months includes Subscribe to the famous global sites that offer cloud computing services and access to the type and nature of the services that can be utilized to support the banking databases, particularly in the area of central hardware and operating systems support, training and education intensified for those working in the Information sector banks to identify the points and themes of possible to integrate between cloud computing and the services provided by the central data base of the banks.

Abstract: It became clear that the breadth of the phenomenon of tax evasion globally and locally a direct impact on making the tax revenue is unable to finance public budgets revenues that cover the overhead of any country which makes it fall short play its part in achieving economic, social, political and security goals the government, and perhaps faced in our country currently cash crisis in the dam oil revenue shortfall in the funding of the federal budget because it is the largest source, but the biggest in the financing, appropriate to determine the need to make the tax revenue to take its place alongside oil revenues manner commensurate with the amount of money spent by the state within their budgets, whether the previous ones or subsequent, Fezla all that tax revenue achieve other goals in addition to financial goals. To reduce evasion Aldharepieqtadha it to recruit all the scientific and technical potential, especially Mitoffer in modern ones techniques in software and electronic systems operating and that have proven successful or that developed for this purpose, the one who focused our research on the need to rehabilitate one of these regimes Alamshad him when applied in providing )bataqh item) and make it contribute to the collection of taxes from evaders to reduce them, as a controlled vocabulary on the distribution system, in order to help increase the effectiveness of the tax levy for the limited use of electronic systems to work in the tax system and thereby increase tax revenues and reduce evaders them.

Abstract: The exchange rate is one of the tools which is used in guiding the country's economic policies, whether monetary or financial ones, and because Iraq is one of the oil countries, it resorted to bind the Dinar to American dollar to maintain cash stability in front of the most important currencies in the returns of its exports and its imports payments, the exchange rate have several types, the effective exchange norminal which includes the official exchange rate, the parallel exchange rate and the real effective exchange rate, in addition to that the systems of exchange rate are two types fixed and floating , the exchange rate in Iraq is fixed. Before the year (2003), the Iraqi dinar exchange rate fell sharply in the parallel market against the dollar as a result of wars and the subsequent economic blockade, however, after the independence of the central bank in the year (2003) may enjoy the rising value of the Iraqi dinar and then relatively stable against the dollar and that by buying and selling foreign currencies in a daily bank auction. However, it may witness a fluctuation in the exchange rate both rise or fall in the parallel market as a result of economic and non-economic factors. Hence, the aim of the research is to study the conceptual framework for the exchange rate in terms of the concept and sorts, as well as stating the factors that influencing it, and taking ways that may contribute to maintaining the stability of the exchange rate and then its value.

Abstract: The community seeks to improve the standard of living for their members, which covers a wide range of ideas and expectations of all political and economic activities in the world, including easier for individuals to obtain income for guarantees the necessary needs as well as the adequate food for the body to calories that make the individual be able to exercise his activity. Through data consumption family expenditures (income) that carried out by families to meet their basic of needs, we can know the average individual and family spending and the identification of the food necessary for the individual to overcome the poverty threshold, thus this type of expenditure gains the great importance in determining the standard of living. On the other hand, most of the data for various problems in the field of economy, agriculture, medicine ... etc., have abnormal sightings and to skip it we can use models of analysis of the global non-natural to reduce the impact of sightings anomalies in the group of multiple data variables and access to general factors explain the large proportion of the total variance is less than the number of variables of the study.The importance of this research is coming from the fact that the field research on the level of living of great importance, especially in the absence of accurate statistics of the variables and factors affecting the analysis of the standard of living, and diagnose the most important factor and the less influential employees then the least one, especially in the case of the lack of such research in Kurdistan Iraq, especially the Duhok city by different segments, and thus the problem of research is falling in the question of how to measure the standard of living based on consumer spending of households compared to the demographic composition of these families, and what is the most important commodity (factor) in the analysis of the standard of living for families in Duhok city.In order to reach the goals of the research desired, it has adopted the approach of the statistical analysis with regard to trends in consumer spending for the families of the research sample, as well as relying on field survey method by designing a questionnaire to get to know the views of a sample of households in Duhok city on consumer orientation, especially on commodities, and this questionnaire included a number of questions about how to distribute the families of Duhok city research sample of their monthly income on different areas of the monthly food consumer spending.At the end, the research reached a number of conclusions and proposals, perhaps one of the most important conclusions is that the most food commodities have an impact on the level of domestic spending are bread, rice, and sugar, because these commodities have the most statistical effects in a matrix downloads for simple correlation matrix. The most important proposals represent the possibility of expanding the circle of the study and data to a wider scope as a dependent territory of Kurdistan or Iraq as a whole rather than Duhok city only.