Abstract: This study aims to present a clear perspective of the role played by dynamic capabilities in achieving organizational strategic renwal. For this purpose, the study introduced a comprehensive framework for the most important contributions of researchers about the variables of the study, supported by an analytical framework of the opinions of 171 university leaders (Deans, Dean assisstents and heads of departments) in 26 colleges of Al-Qadisiyah and Al-Muthana universities.The study addressed the dynamic capabilities as an independent variable through five dimensions, four of which are within the first order construct: sensing, learning, integrating, coordinating capabijity; and the fifth is within the second order construct which is reconfiguration capabijity. The strategic renewal was taken as a dependent variable with two dimensions: exploitative strategic renewal and explorative strategic renewal.The study used the questionaire as a main tool to collect data relative to its variables. Results showed a significant correlation between the dynamic capabilities with their various dimensions and the strategic renewal with its two dimensions.The study suggests a number of recommondations like the necessity of creating a clear and shared understanding among employees of the two universities about their strategic directions through involvement in the process of developing strategies related to their exploitative and exploratory activities and enable them to make decisions that support their dirrection toward innovation acticites.

Abstract: The research seeks to use the extensive system of recommending the products and provide services such as extensive low cost taking into account flexibility and individual vision of consumers by discovering customer needs first and understand the relationship between mass production and recommending broad to accomplish those needs with an equivalent system almost to recommend system. Emphasis has been placed on the stage of product design as the cornerstone of the first production process according to this system, which relies on the participation of the client and take their views and suggestions until the product is in accordance with their wishes and aspirations. The research was applied on the global graphics company for home and office furniture being of companies operating in this system. And search out a set of conclusions, notably the presence of a large leisure time at the design stage which arranges additional expenses the company can take advantage of them in other areas, including recommended research is the need to reduce the number of designers to get rid of leisure, and that this reduction does not affect the nature of the performance stage, on the contrary, it helps to save costs and expenses and the opportunity to take advantage of them in other areas, the company may be in desperate need.

Abstract: The map of value stream is one of the important topics today especially in service work environment because promote such work to present the best health services to achieve work fluency through waste identification and wastely, which in turn improves the efficiency of the service given to the patients. The study adopts case study approach to investigate Al-Wahda Alley health center. Data and information were collected through the actual field observing, interviewing physicians and officials and documenting the current processes of a sample of 15 outpatients divided over 8 units in the health center. A number of appropriate statistical methods used to identify the extent of the efficiency of the given service and task performance by the available staff in order to relief the suffering of the outpatients and the staff by means of reducing value non-adding activities. The study comes with some conclusions such as the negative impact of long waiting time of the outpatients due to staff scarcity compared to the huge number of the patient; The study ends with a number of recommendations, such as:the necessity of providing medical staff in the center in order to reduce waiting times and staff efforts to ensure provising the best service.

Abstract: The main purpose of this research is to estimate the financial risk of the Iraqi stock exchange by using value at risk, VaR, as one of the most recent techniques used in risk management models, in this thesis, I have used three of the most popular models of VaR, that is, historical simulation, variance-covariance and Monti-Carlo simulation, the variance-covariance method and the Monti-Carlo simulation estimate lower risk- in general -than the Historical simulation, this case refers to reject the second hypothesis which claims no differences among the measurement methods of VaR, however, the most important finding in this research is that the Iraqi stock exchange, ISE does not include significant losses for stock investors, this finding supports accept the first hypothesis of the research and it requires deregulation of the market. The computations were made with a (95) percent confidence and using a sample of (49) weekly observation for year 2013 and (42) weekly absrvtoin for year 2014.

Abstract: This study aimed to determine the role played by the spiritual leadership in fostering organizational identification through the mediated role of organizational justice. In order to achieve the aim of this study we attempted to provide a simplified intellectual framework about its variables, besides an analytical framework of the opinions of (95) individuals of the administrative leadership in the upper threshold. The spiritual leadership is considered as an independent variable through five dimensions, (vision, hope/faith, altruistic love, meaning, and membership), while the organizational identification is considered as dependent variable. The study used a questionnaire as a key tool for data collection. The results of the study had shown a correlation between all the dimensions of spiritual leadership and organizational identification, with no direct effect of the dimensions of spiritual leadership on organizational identification except membership dimension. The study came out with a set of recommendations stand in the forefront of continuous urge by the senior administrative leaders in the upper threshold cleared leaders in other levels on the importance of a spiritual leadership style to create a working environment from which to raise the case of similarity between the goals and objectives of the working threshold.

Abstract: The current study is looking forward to the need to secure Lean manufacturing dimensions which is represent by (value Stream mapping, continuous improvement, workplace organizing, rapid setup /quick Change) in Al.Diwaniya textile factory because of its role in achieving competitive advantages represent by (cost, quality, delivery time, flexibility), as industrial organization had an important role in supplying the Iraqi economy, to improve and maximize efficiency and effectiveness desired and bridge the gap that prevented sought desired goals by standing on errors and processed in all stages of operations and performing procedures continuous improvement to achieve high levels of quality and adoption modern scientific methods in workplace organizing as well as training for employees on the setup speed to avoid problems at every stage. The problem of the study represented by a series of questions about whether there is a clear perception about lean manufacturing philosophy and its dimensions and availability in organization examined, as well as the level of influence leave Lean manufacturing to achieve and strengthen competitive advantages in addition to test the hypothesis. here is statistically significant correlation and impact between the dimensions of lean manufacturing and competitive advantage. The study derived its importance from being dealing with one of the most important centers in Al.Diwaniya and lean manufacturing importance of the subject in an attempt to get rid of all kinds of waste, as well as being an attempt to arouse the interest of organization researched and other organizations to investment their resources and energies better. The study aims at building a knowledge and philosophical conception of Lean manufacturing and directing attention toward it, and recognize the reality and the possibility of the application of it dimensions by organization researched to help in solving their problems. To collect Data and information, a questionnaire has been mainly adopted. Different statistical methods has been used such as (style linear regression, test t, alpha Cronbach's coefficients, segmentation Kautaman midterm) using statistical software (SPSS Vr.20) The study includes conclusions and recommendations that are built on their findings.

Abstract: This research aims to identify the impact of some economic variables in the value added in the industrial sector in Algeria, such as gross fixed capital formation, the number of workers in the industrial sector relative to the total number of employees in the economy, total expenditure on the industrial sector, and the energy used in the industrial sector, and through the use of multiple regression style analysis in the normal way and the way step by step Stepwise , and using the statistical software Eviews, the researcher found a set of conclusions the most important was to check the premise of search as there is a strong influence on the value added in the industrial sector by Alawaml almatherh the research and through their association with a positive relationship between him, according to the coefficient of determination in the regression analysis in the model R-Sq, which amounted to 93%. And also concluded the dependence of the economy of Aldzairaaly one sector is the oil sector, prepared by the rentier economies, and that there is a large variation in the growth of each sector a component of GDP in Algeria sectors, but the biggest dependence is on the extractive industry sector, mainly in the time that remains in it the contribution of other key sectors which can be considered important and vital agriculture as a sector or the manufacturing industry in the structure of GDP is weak and marginal decline and this is reflected in the growth of other economic sectors outside the extractive sector and the low percentage of its contribution to the gross domestic product.

Abstract: There is a real problem in the wastewater sector in Iraq, and that the national development plans (2010-2014) in Iraq did not meet the needs of this sector generally deteriorating, and that the main problem in dealing with this situation is offset by weakness in the planning in poor design and implementation by companies on the ground, which calls for a serious stand by the decision-makers to exploit the strengths available from the side and reduce vulnerabilities and to overcome threats from the other side and opportunities, through the selection of companies that have experience and specialization in the implementation of the sanitation sector and the selection of projects perfect replacement for the implementation of lagging ones, and the use of the private sector and involvement in the construction process, and to benefit from the outputs of the sewage from the economic point of water recycling using the experiences of selected countries operations.

Abstract: This study aimed to investigate the effect of e-marketing on the quality of banking services in the city of Tlemcen, Algeria where the researcher was preparing a questionnaire consisting of two dimensions the first in respect to the dimensions of e-marketing, and the second to the quality of service and the bank to collect the raw data. It has been relying on the appropriate sample. Which also distributed 600 form, of 300 for three private banks, and 300 for the three general banks. To be retrieval of all forms distributed. And the number of completed forms data that have been recovered amounted to 558 form. Reaching response rate of 93%. And to identify the impact of the dimensions of service quality on customer loyalty the researcher used the analysis of simple regression, the results showed a correlation effect between them, but the degree of influence differ between public and private banks.

Abstract: This paper investigates the relationship and the direction of causality between economic growth and financial development in the long and short runs in the Iraq over the period,1970-2013. Ratio of narrow money to GDP, ratio of broad money to GDP, the ratio of to GDP, the ratio of Quasi money to GDP, the ratio of total deposit to GDP, and the ratio of private sector credit to GDP used as a proxy of financial development, while the real per capita GDP used as a proxy of the economic growth. Co-integreation test indicates that there is no-long run between economic growth and financial development, whereas the Granger causality test based on Unrestricted Vector autoregressive (VAR) indicates that there is a bi-directional causality between , and economic growth, whereas, there is no relationship between economic growth and other indicators of financial development in the short run. Iraq is heavily dependent on the oil export, government policy must be directed to diversifying the economy through expansion to other sectors (e.g., agriculture, industry and tourism), which will engender the growth of the development sector, which will in turn boost economic growth.

Abstract: It is the responsibility of companies management to prepare and present the financial statements showing the company's financial results and financial position and cash flows, within the framework of international accounting standards that ensure integrity and objectivity of measurement and disclosure, but these standards are still give the company's management wide flexibility in the choice of alternative policies and accounting procedures as well as the flexibility to accelerate or postpone income and expenses resulting from the use of accounting accrual basis, may result in financial statements that are different for the same economic events. This research aimed to shed light on the nature of earnings management, motives and methods in disclosure of such practices and reduce them, in a sample of (8) companies and for the period of (2011-2013) In order to achieve this goal the research used Miller model to measure practices of quantitative earning management and the size of notes discovered which fall under the concept of earnings management and its impact in determining the bowl of income tax, In light of this the research come out with a number of conclusions, the most important one is the practices of banking joint stock companies earnings management in the preparation of financial statements through intending to interfere in the accounting measurement and disclosure within the limits of generally accepted accounting principles. The more important recommendations is the reduction of available alternatives in the area of measurement and disclosure when deciding to develop any accounting standard. It is also necessary to develop the instructions of applying these alternatives to reduce personal bias.

Abstract: The research aimed at framing concept of value relevance, especially value relevance of accounting information. It shows and discusses the most prominent statistical models that is used for measuring value relevance of accounting information beside determining basic variables in each model. This research also viewed the measurement effect of value relevance of accounting information in stocks prices for a sample of economical units that is recorded in Iraqi stock market.This research is applied to a sample of economical banking units-Companies in banking sector-that is recorded in Iraqi stock market and the sample of research is 17 economical banking units for periods 2012-2013. Depending on the models of price, the research comes up with a group of conclusions. The most important conclusion is that there is the marked fall of the explanatory power of coefficient of determination R2 for each of the following individually: (1) The operating earnings for per share, (2) The book value for equity for per share.The mentioned fall in value relevance of accounting information is considered as indicator of weakness in the financial reporting level in Iraq.

Abstract: The tax legislation and tax awareness playing a pivotal role in strengthening the relationship between taxpayer and the tax administration, especially after tax increasing importance and growing role in modern financial systems.This research is deemed as an attempt to mark that role and its impact on the response assigned to tax law and procedures settling accounts tax to reach the tax liability that can followed be through the tax imposed on them, search descriptive analytical approach has been pursued in the presentation of the theoretical foundations relying on sources relevant scientific.In practical side, style quantitative representative index has been used ratios and the relative importance of actual data and supported in the GCT, also it has been relied on the questionnaire for the purpose of standing on the role that achieved by each of the tax legislation and awareness of tax in strengthening the tax relationship and what are the proposals that would contribute to raising awareness of the taxpayers and tax rate their response to the payment of taxes.

Abstract: The time-series analysis is important topics which clearly contributed to the prediction of future events and provided in decision-making. We used several models to build a time series of variables: (Number of Goals Scored), and (Number of Goals Scored Against the Team) and choose the best model and make a prediction of these variables. Also has been analyses the distribution of data (the number of goals scored and the number of goals scored against the team) to find the probability of scoring goals within any period of time and determine the quality of the training of trainers for period time and calculate some statistical measurements that are related to recording style. We found the single exponential constant with α = 0.8134 was the best for the variable (Number of Goals Scored).

Abstract: Existence of many models for the distribution of income leads to difficulty of selection to the best model for the distribution of income, So the importance of this paper is through knowledge of best probability distribution for the average member income in Iraq and measure the level of social and economic welfare of the member through Peugeot index for two years (2007, 2012) at city and countryside regions where the use of statistical software (Release(R)) (ver. 3.0.1) and statistical program (matlab) and excel software to analyze and extract the results.The statistical program (R) was used to estimate the parameters and founding χ^2 values and computes Gini value for income distributions in (2007, 2012) according to city and countryside region. and the statistical program (matlab) is used to estimate the parameters and founding χ^2 for generalized beta distribution with five parameters .By the result, we are reaching from (R) in 2007 to all the governorates in Iraq and according to countryside and city regions that beta (tybe1) distribution in many governorates is the best probability distribution. When the value of Gini coefficient is (zero and sometimes very close to (zero), lama the level of social and economic welfare was a little low especially at the countryside regions. As well as in 2012 where it's shown that beta (tybe1) distribution is the best probability distribution in many governorates at according countryside and city economic welfare was a little low because of the increasing of inequality in the income distribution between members.The statistical program excel is used to represent the evolution of the income structure by graphical.We are reaching that inequality in the income distribution in 2007 simple or un noticeable and in 2012 is the biggest or noticeable between the averages of member in income.

Abstract: The research aims to contribute to the literature of managing diversity, by providing a theoretical framework for the management of diversity and its impact and results through regulation. It studies the diversity management on two levels. The first is the virtual level and the second is the deep level. The virtual level includes age, gender, race, cultural, educational and ethnicity, while the deep level includes values, attitudes, beliefs and personality traits. The researcher aims to group the most important conclusions which point out the fact that the diversity management has become a necessity and not an option, especially in the light of the global environment. By managing diversity many advantages can be achieved by the organization, notably lower costs, low labor turnover rate, greater creativity, increased productivity and staff satisfaction.