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An Authentic Scientific Quarterly Issued by the College of Administration and Economics - University of Al-Qadisiyah ISSN Print 1816-9171 ISSN Online 2312-9883 Register number at the Books and Documents House 696 for the year 2000 Chairman of Editorial Board:  Chief Editor Prof. Saleh A. Rashid (Ph.D.) - University of Al-Qadisiyah  Managing Editor Prof. Ihssan Dahash Chalab (Ph.D.) - University of Al-Qadisiyah Members:  Prof. So'aud Ch. Mashkor (Ph.D.) - Al-Muthanna University  Prof. Adeeb Q. Shindi (Ph.D.) - Wasit University  Prof. Abdulhosein...
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Quick Response Manufacturing And Its Role In Reducing Costs Case Study In Al-ressoom Al-alamiya Home & Office Furniture Co.

Aseel A. Mezher; Ayad Mahmood Al-Rahim; Mohammed Abood Tahir

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 6-25

The research seeks to benefit from the advantages of the quick response manufacturing system, a system that helps to achieve the deadlines shorter and improve quality and reduce costs and eliminate the damaged and activities that do not add value within the organization and at the same time increasing the competitiveness of organizations and increase its market share through customer service faster and better, It accommodates the concept of strategic change such as restoring product engineering and the elimination of deviations occurring in the reconstruction work and changes in delivery and other dates. It was the application of research in Al-ressoom Al-alamiya Home & Office Furniture Co. one of the companies that operate the system and by medium, will be the focus of this research on the role of the manufacturing system of rapid response in reducing costs and went out a set of conclusions the most important contribution was of this system to delete all activities excess that do not add value and focus on those that add value, which helps the company to get rid of excess costs or reduced to a minimum. Among recommended by the research is the interest in the process of the internal arrangement of the factory to ensure Flow efficient materials and parts during the operations path because the factory stay on this case leads to increased accumulation of inventories in front of the machines, especially the critical ones, as well as the necessity of the proposed Form by the search and on the process design table office because of their significant role in reducing the time limits of the design process.

The effect of using as a model the negative side of the risk (Downside Risk) to the required rate of return applied study compared the Iraq Stock Exchange

Ali J. Abd

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 26-41

The main purpose of this research is to measure the risk that the inventor wants to avoid it only ,by using semi variance or downside beta, then use the results as a measure of an required estimate rate of return ,RRRs equivalent to that risk as a substitute for the RRR calculated by beta.
I assumed the use of risk metrics based on the semi variance do not lead to a reduction in size of the risk and therefor the RRR compared with standard risk measures, but test hypotheses in Iraqi stock Exchange ISES showed, by using of (84) observation (period from January 2008 to December 2014), A rejection of null hypotheses and acceptance of alternative hypotheses. This means the basic conclusion of research is that the use of semi variance metrics leads to the reduction of risk and thus the yield demanded by investors to bear that risk.

Control over the management of medical waste and its role in reducing the waste generated valuable health institutions "Applied research in the Department of Health Diwaniya"

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 42-55

The medical waste (solid, liquid, gas) resulting from various medical care institutions, medical laboratories, medical research centers and factories and warehouses human and veterinary medicine all of the most dangerous pollutants for the environment and more damage to human life and the environment, so when determining the medical waste has to be processed immediately, and strictly control and continuous from the beginning of assembled and classified until disposal stage. The research aims to put controls on medical waste management to reduce waste and costs of procedures, risk reduction and to achieve the goals of research was selected in the province of Diwaniyah government hospitals. All incinerators old hospitals. Counting medical waste-cancer remnants of the rest of medical waste Which poses a threat to human cells and the events of congenital malformations and stimuli and genetic mutations, and not total isolation medical waste from regular waste in hospitals, which may constitute a major threat to the lives of workers and health of citizens in the absence of proper treatment, the weakness of the waste and lack of integration processing, Functions waste management training for owners on how waste treatment and disposal methods because the department contracted with a specialized cleaning companies is posing a threat to maintaining the integrity of the environment from pollution.

The Effect of Safety Culture as a Moderator Variable of the Relationship between Safety Climate and Safety Commitment on the Safety behavior in the Oil Products Distribution Company

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 56-79

The research aims to study the effect of safety culture as a moderator variable of the relationship between safety climate and safety commitment on the safety behavior in the oil products distribution company. Determine the importance of research in the current paucity of studies that have attempted to identify and know the nature of the relationship between the variables (safety climate, safety commitment, safety culture, safety behavior), as well as trying to find the current address and realistic problem directly affects the performance of employees in the Iraqi oil sector. Depending on the random sample were distributed (250) questionnaires for workers in the oil products distribution company., the number of questionnaires recovered (162) questionnaire, which (150) questionnaires valid for statistical analysis and response rate (60%), It was analyzed by advanced statistical program AMOS.v.21 and statistical program SPSS.v.21.Theoretical results showed the existence of a knowledge gap to explain the nature of the relationship between variables (safety climate, safety commitment, safety culture, and safety behavior) in the oil products distribution company. Practical results also showed a direct effect relations between the (safety climate and safety commitment on safety behavior) as well as the moderator role of the variable (safety culture).

The role of the organizational climate in the promotion of the innovation process A Survey Study in Directorate-General for Misan Education

Riyadh D. Azeez

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 80-97

organizations have witnessed developments and challenges in various fields compelling the necessity for rapid and radical changes and transformations to take place concerning business and management by establishing an organizational climate that creating the innovation process that reflecting labors performance level and quality's improvement and creating superiority feature on competitors. and organization climate deployment its effect in multiple managerial and behavioral changeable organization climate's effect no limited on sample types from organization but its covering all organization whatever its activities was.
The aim of study limited the Organization Climate's Effect in innovation process A Survey Study for The Opinions of a Sample of Functionaries in Directorate-General for Education Misan, where the regulatory climate elements (organizational structure incentives conflict pressure share creativity), the researcher depended on descriptive analysis method, for information analysis that collection by questionnaire for information collection, and chose random sample content from (72) labor in research organization the researcher is used the statistical methods to deal with surveying data, mummer by (SPSS) system, where the date statistical analysis find relationship connection and effect between organization climate and innovation process, study closing by multiple from necessary proposals for research organization.

Measuring the impact of the relationships quality customer's bank on customer loyalty to the Bank Applied research on a sample of private banks operating in Diwaniyah

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 98-115

The current research aims to investigate the impact of the quality of customer relationships to improve customer loyalty banking, the research was applied to a sample of private banks operating in Diwaniyah. It (146) questionnaire were distributed for customers of private banks. To determine the effect of each (customer satisfaction, customer trust, customer commitment) on customer loyalty has been to rely on scales of previous studies. It used a set of statistical tools to the investigate the hypotheses which (mean, standard deviation, Cronbach's alpha, T, F). The research found a group of the most important conclusions was that there is a significant impact to the quality of customer relationships and loyalty to the banking customer, it found that the trust of the customer significant impact to building customer loyalty to the bank. The research presented a set of recommendations, including the pursuit by banks management to enhance customer trust and commitment through to go about managing the relationship with the customer and the establishment of a long relationship with him in order to preserve it and the discovery of his needs and wants , and to respond to requests from customers and inform them of the dates of service delivery.
Key words: the quality of customer relationships, customer satisfaction, customer trust, customer commitment, and customer loyalty.

Financial programming as one of the economic reform programs of the International Monetary Fund

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 117-134

The financial programming models one of Applied Economic reform models most frequently used by the International Monetary Fund (IMF) in solving macroeconomic problems. So it ranks as one of the tools of economic reform and short-term - installation and economic stability, in particular-imposed by the IMF to countries that resort to him to get rid of its economic problems started. The primary objective of the financial programming is to reconcile the available resources and required a way that keeps the prices at the desired level, which does not carry any attribute inflation attributes and sustainable rates of growth and stability of the conditions of the balance of payments, this is the same purpose it seeks economic stability policies They link these policies to solve the problem of external indebtedness conducted a range of short-term nature to ensure fiscal and monetary policies to return to equilibrium in the balance of payments.

The relationship between the div diversity of distributing the income and the average of spending (a regniar study)

Basima Nayaz Mohsin; Abdul-Atheem Abdul-Alwahid Al.Shokry

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 135-147

The distribution of economical income has always been the subject of discussion, research and criticism. All religions have spoken out the strategy of which people have to follow to distribute incomes fairly among each other, and the principles they can follow for the sake of forming societies based on equality. There is no philosophy in any period of time that didn't tackle this subject. It thus has always been at least an important part of any philosophy explained. However, it is still a subject that is widely discussed till this very day as there has never been a clear conclusion to it. People still argue to reach a definite meaning to the phrase (distributing incomes equally).
The importance of this subject increased especially during this period of time since the day of the latest government's fall till this day. New problems appeared ever since, that caused the increasing percentage of how the income is to be distributed. This led to the destruction of many governmental agencies in addition to all the stealth and theft done in most of the governmental departments. Even the killing and crimes had an important impact in causing a major increase in this aspect. All these exceptional situations led to an increasing difference in distributing the income in Iraq. That is mostly the result of following an incorrect economical strategy that ultimately led to the pains of poverty and deprivation. All these situations led this researcher to be enthusiastic for searching the percentage of the distribution concerning the economical income during this period.

Investment in education in the entrance of human development in Iraq

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 148-159

No one disagrees that the oriented investments in education is the Pillar and the target of development and the pivot of human development, human of wealth is the first and the last important pillar to achieve an accelerated rate for the overall development of the country. The option of investing in human resource, must be a strategic choice in Iraq if we want to keep up with what the global economic developments and the pursuit of the technological revolution and take advantage of the informatics environment data. The investment in education is the most important source of promoting human development, because the education is the key to the knowledge and development of communities through the development a real of human capital.
In order to clarify this study were to search the importance of human development and the role of whose played, And to clarify the importance of investment in education as an important source of income.

After customs smuggling in tax revenue to the general revenues of the state (An applied research at the General Commission of Customs)

Hamza Faiq Wahib; Hayfaa Kadhim Ismael

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 161-182

The customs smuggling is of the problems faced by the financial system of the state, because it is of problems and obstacles to the state functioning, which aims to achieve prosperity and deliver basic services to citizens in the countries of the world because of Customs of great influence in the supply of the state budget the necessary funds for it . Therefore, to study the problem of low customs duties due to smuggling and its impact on tax revenues touched, was reached to important conclusions, including no international external oversight, for the purpose of exchange of information on traders and companies in the process of goods into or out of the country to neighboring countries, as well as weak tax administration and lack of the availability of high-efficiency technical elements, especially in the border areas of customs ports. The research found a set of recommendations, including: the state should cooperate with its neighboring countries, and the development of laws and regulations for the purpose of exchange of information on traders and companies in the process of smuggling, placed strict controls on the customs borders and develop management talent through the admission cycles, and the division of administrative tasks according to the jurisdiction and educational attainment.

A Model Proposal for The Implementation of The Programs Pudget and Performance An applied study in Al Najaf Municipality

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 183-203

This study aims to identify the basic components necessary to implement the programs budget and performance of the Iraqi government units and contribute to the development, by providing a model proposal for the implementation of the programs budget and performance in Najaf Municipality Directorate, where municipal districts play an important and vital role in the community, and because the programs and performance budget It has been applied in many countries of the world and proved to be successful, and it has many advantages and pluses, it was necessary to make use of them through their application to the Directorate of the municipality's budget Najaf al-Ashraf in order to be a model to be applied to the rest of the units of government in Iraq. The researchers chose Najaf Municipality Directorate, as they follow the traditional estimate in the budget allocations for the coming year, and the possibility of application programs and budget performance in that department. Among the most important findings and recommendations that have been reached :
First: Conclusions
1. The general budget of the state in Iraq preparation process carried on according to budget items style (Traditional), under which are monitored government units in they do not exceed the allocations set for them and to be disbursed in the intended purposes, without pay attention to assess the achievement of the goals disbursed Appropriations for it, and it could be argued that the method adopted for preparing the budget in Iraq aims to achieve financial control only.
2. The government accounting system in Iraq based on the application of the traditional method in the preparation of the budget, and the application of the cash basis in the accounting measurement, does not provide the information, financial and administrative data that help government units to carry out its tasks and achieve their goals, so the system needs to be developed.
3. The budget programs and performance lead to the rationalization and the pressure of public expenditure through careful planning of the costs for each activity and then estimate the program costs and therefore the estimated costs will be fairly close to the actual costs which leads to the reduction of wasteful of public resources.
Second: Recommendations
1. the need to shift from the traditional method in the preparation of the general budget to balance style and performance programs in the Iraqi government units because they provide decision-makers with information and financial and administrative data, which help government units to carry out the tasks entrusted to it and achieve their goals. As well as the need to adopt an Iraqi Finance Ministry style programs and budget performance in the preparation of the state budget for being based on scientific grounds and estimates in the preparation process leading to rationalize spending and reduce waste in public resources.
2. the need to shift from the cash basis used for the budget items to the accrual basis, which is a software application performance and budget requirements.
3. Develop performance indicators for each activity of the program activities in order to measure the efficiency, effectiveness and quality in program performance and thus unity government as a whole and thus be control.

Evaluation of the affecting factors on the continuity of the firm "A applied study on a sample of construction companies"

Naim Toman Marhon Al Ziadi; Kassem M. Abdulla

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 204-222

The study aims to statement the concept of continuity and its importance to the construction companies and to identify the most important factors or reasons that limit the ability of the company to continue to achieve its objectives , As well as determine the means and measures that could have an active role in the companies to avoid failures exposed by the effects of the internal or external environment created by the company in which it operates , In order to achieve this purpose we used a random sample included (68) respondents employed as managers commissioners in construction companies.
The study found a number of conclusions the most important was that human effort plays an influential role both in the success or failure of the construction companies , in addition to that indicated conclusions , there are many obstacles facing companies the most important cases of administrative and financial corruption practiced by the senior officials of the government departments in the assignment of tenders to construction companies in exchange or receipt of dues or implemented projects including and that these methods lead to deprive a large number of companies to get the work or additional costs incurred under many names, as the study also found that the change in government policies, laws, has had a clear impact in the obstruction of the work of construction companies.

The Accounting Reservation and its Impact in Evaluating The Iraqi Private Banks Performance (An Applied Study on a Sample of The Iraqi Banks listed in Iraq Stock Exchange Amounting)

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 223-243

The research aims to measure the size of the accounting reservation in the Iraqi private banks, practices, and concentration on the performance of banks through their performance is evaluated using the Tobin measure's Q, where the research community Iraqi banks listed on the Iraq Stock Exchange amounting to twenty-three banks during the time series stretching from 2010 to in 2014, the research sample was fourteen banks or approximately 60% of the research community, and the results also showed a discrepancy between the banks and the research sample in the accounting reservation practices based on the measure of book value to market value, where the results indicated the practice of some banks to keep the accounting in time who did not have some of the other practices of the policies of conservative enough, and the researcher recommends the banks that follow conservative practices not to abandon the application of those practices while striving to achieve a balance between high market value and the book value, as the rising market value means the Bank's performance evaluation in a positive and reflects the efficiency of the performance, either high book value increase means the accounting practices of the reservation, which requires the application so as to provide more appropriate information for decision-making and increases the value of the bank.

Proposed framework for the development of tax collection mechanisms in Iraq

Ahmad Mahdi Hadi

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 244-255

Collection systems in Iraq are suffering from backwardness and relying on old ways and that makes the process of collection taxes doesn’t fit the size of works and its nature in Iraq. This research comes to highlight the failures faced by process of collection and accounting taxes in Iraq.
The research aims at finding new ways to reach to the process of collection by simple and modern ways used by the e-government to ensure control over the processes of tax collection and adopting technology then using the cross audit mechanism to detect tax evaders in various professions.
The research consists of four sections. The first is devoted to methodology and previous studies.
The second section focuses on the theoretical side of taxes and their and roles in supporting the Iraqi economy.
The third one shows the mechanism of the proposed collection and analysis of the information results obtained from the public authority of tax.
The fourth section is devoted to the conclusions and recommendations that have been reached.

A Comparison between Bayes Method and Robust Bounded B. M. Huber Method to Estimate The Generilized Autoregressive Conditional Heteroscedastic GARCH (1,1) be using Special Simulation Program

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 257-267

In this paper a comparison between (bayes) method and robust bounded B. M. Huber method was done to estimate the Generilized Autoregressive Conditional Heteroscedastic GARCH(1,1) , The comparison between the two methods will be using MSE criterion using special simulation program prepared for this purpose and then display the results in tables to illustrate the comparison process.

Impact of social factors on Brand loyalty An analytical study of the views of a sample of consumers for Diwaniyah dairy factory's products

Basim Abbas Kraidy Jassmy; Zaki Muhammad Abbas Bhaya

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 269-277

Marketing managers when they set their strategy now, they do their best to be (consumer- driven strategy),and by only deep understanding what consumer wants they can formulate the succeeded strategy which is directed toward him/her
Understanding consumer wants and desires isn’t simple matter ,in spite of this ,the company by accurate study of affecting sectors on (buying decision, consumption behavior) of customers, can determine even relatively-what customer want? And how the company satisfy what he/she want? before the competitors can achieve this goal.
The factors which impact on customers behavior doesn't accented simply .One of this is (social factors).
Based upon all of mention above, the current research aims to test the impact of social factors as one of the factors affecting customer behavior on the brand loyalty of a sample of consumers for products of Diwaniyah dairy factory in Iraq . The sample of research is determined with group of consumers of factory which included (301) consumers who received a form of questionnaire
According to the aim of the research , tow hypotheses were formulated ,by some The use of a number of statistical methods to test the hypotheses (Anova, Mean, Standard division, Cronbach Alpha)
The research ended with some conclusions and recommendations, which represent guided evidence either now or in the future.

The role of knowledge management infrastructure capabilities in strategic entrepreneurship :An analytical study to engineers' opinions of state enterprise of cotton industries company/ Babylon

Ihssan Dahash Challab

AL-Qadisiyah Journal For Administrative and Economic sciences, 2013, Volume 14, Issue 4, Pages 50-71

Interested in the current study to identify the nature of the role played by knowledge management infrastructure capabilities to increase the level of strategic entrepreneurship of the organizations. In order to achieve this objective, study reviewed a number of models related to knowledge management infrastructure capabilities and strategic entrepreneurship. This study settled on the adoption of Gold's et al. (2001), Lee and Lee (2007) models for measuring knowledge management infrastructure capabilities (Structure, cultural, information technology, and human resource), and Sirén's et al. (2012) model for measuring strategic entrepreneurship (exploration strategy and exploitation strategy). The state company for cotton industries in Babylon has been chosen for the purpose of testing these models. The researcher prepared a questionnaire distributed to a sample of the company's engineers with response rate of 88%. After conducting statistical analysis, the main conclusion that knowledge management infrastructure capabilities impact in increase the level of strategic entrepreneurship. Finally, this study has confirmed a number of recommendations on the importance of caring for the human resources and seek to acquire information technology tools required to compete with global organizations.

The role of Entrepreneurial Quality in Enhancing An Explorative Study for the Managerial Leadership Opinions of a Sample of Faculties at Duhok University

Hinar Ibrahem Amin

AL-Qadisiyah Journal For Administrative and Economic sciences, 2014, Volume 15, Issue 4, Pages 117-134

The research tried to discover the potential role of Entrepreneurial Quality components in enhancing the strategic reputation of a sample of faculties at Duhok University .
The study submit a theoretical frame of entrepreneurial quality and strategic reputation. A supposed sample, had been set to discover the nature of the relations and effect of entrepreneurial quality components as independent variables and strategic reputation as dependent variable. The supposed model consists of a set of hypotheses that have tested according to opinions of 67 leaders working at a number of faculties at Duhok University. using a set of statistical tools to answer the following questions:
Is there any relationship between the components of Entrepreneurial Quality and strategic reputation in the under–study faculties, and what is the nature of this relation?
Do entrepreneurial quality components have an effect on strategic reputation of faculties under study?
The study had reached to a group of conclusions, the most important are:
- The results of analyze shows positive relation between the components Entrepreneurial Quality and strategic reputation in the under–study faculties.
- The result of regression show the relations effect of components of Entrepreneurial Quality and strategic reputation .
The research reached to a set of recommendations , among them is the importance of embedding the philosophy of entrepreneurial quality in the culture of the studied faculties

Quick Response Manufacturing And Its Role In Reducing Costs Case Study In Al-ressoom Al-alamiya Home & Office Furniture Co.

Aseel A. Mezher; Ayad Mahmood Al-Rahim; Mohammed Abood Tahir

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 6-25

The research seeks to benefit from the advantages of the quick response manufacturing system, a system that helps to achieve the deadlines shorter and improve quality and reduce costs and eliminate the damaged and activities that do not add value within the organization and at the same time increasing the competitiveness of organizations and increase its market share through customer service faster and better, It accommodates the concept of strategic change such as restoring product engineering and the elimination of deviations occurring in the reconstruction work and changes in delivery and other dates. It was the application of research in Al-ressoom Al-alamiya Home & Office Furniture Co. one of the companies that operate the system and by medium, will be the focus of this research on the role of the manufacturing system of rapid response in reducing costs and went out a set of conclusions the most important contribution was of this system to delete all activities excess that do not add value and focus on those that add value, which helps the company to get rid of excess costs or reduced to a minimum. Among recommended by the research is the interest in the process of the internal arrangement of the factory to ensure Flow efficient materials and parts during the operations path because the factory stay on this case leads to increased accumulation of inventories in front of the machines, especially the critical ones, as well as the necessity of the proposed Form by the search and on the process design table office because of their significant role in reducing the time limits of the design process.

Financial programming as one of the economic reform programs of the International Monetary Fund

AL-Qadisiyah Journal For Administrative and Economic sciences, 2017, Volume 18, Issue 1, Pages 117-134

The financial programming models one of Applied Economic reform models most frequently used by the International Monetary Fund (IMF) in solving macroeconomic problems. So it ranks as one of the tools of economic reform and short-term - installation and economic stability, in particular-imposed by the IMF to countries that resort to him to get rid of its economic problems started. The primary objective of the financial programming is to reconcile the available resources and required a way that keeps the prices at the desired level, which does not carry any attribute inflation attributes and sustainable rates of growth and stability of the conditions of the balance of payments, this is the same purpose it seeks economic stability policies They link these policies to solve the problem of external indebtedness conducted a range of short-term nature to ensure fiscal and monetary policies to return to equilibrium in the balance of payments.

The Importance of Inflation Accounting in Preparing Planning Budgets

Ali Abbass Kareem

AL-Qadisiyah Journal For Administrative and Economic sciences, 2013, Volume 14, Issue 1, Pages 110-127

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.

Analysis of aspects and causes of the financial and administrative corruption Surveying study for a sample selected from al-diwaniyah city

Lect.Ali Soker Abood

AL-Qadisiyah Journal For Administrative and Economic sciences, 2010, Volume 11, Issue 1, Pages 119-138

The financial and administrative corruption is considered one of the challenges that face the world economics specially these of the developed countries because it wastes and steals the fortunes and invests them uselessly and unproductively. Countries and world organizations tried to put plans and necessary strategies to overcome that corruption and limit its negative effects. This research (Analysis of the Aspects and Causes of the Financial and Administrative CorruptionSurveying Study for a Sample Selected from Al-Diwaniyah City) is an attempt precisely explan aspects of financial corruption represented by bribe and embezzlement of public money and
others and to suggest essential recommendations to activate the amtid role and legal interrogation.

Administrative Empowerment and its Relation to workers' innovation

Jawad Muhsin Radhi

AL-Qadisiyah Journal For Administrative and Economic sciences, 2010, Volume 11, Issue 1, Pages 62-84

The study is concerned with administration empowerment and its relationship to the innovation of worker. Empowerment has several aspects such as authorizing workers to perform certain tasks, team work, training, effective communication, incentives, while workers innovation includes certain aspects such as taking risks, flex ability, persuasion, scientific thinking. A questionnaire was made to measure the administrative empowerment in a random sample of (37) officials of the college of administration and economics Al-Qadisiya university. Results showed a close relationship between empowerment and innovation.

The Strategies of supply chain and its impact to achieve the competitive advantage ((case study in Diwaniyah Textile state factory))

MAJID JODA JASSIM

AL-Qadisiyah Journal For Administrative and Economic sciences, 2010, Volume 11, Issue 2, Pages 41-61

The subject of supply chain has a significant importance by researchers in field of operations and marketing management in both theoretical and practical fields . which led to the necessity for improve successful strategies of supply chain and additional to the organization strategies in order to achieve the competitive characteristic . through this importance it has been specified the research problem by bringing up inquiries to know the special strategies of supply chain and convenience in the factory under studying also known the succeed requirements and also know the impact of these strategies in achieving competitive advantage for the plant under studying .
The main objective of the research was to identify the views of researchers on the concept of the supply chain, as well as diagnosis the impact nature of the relationship between supply chain strategies and competitive advantage, which led to the formulation of the null hypothesis to find out the effect relationship between the variables of the study, a strategy of the supply chain, and the dimensions of competitive advantage .
It has been found by searching a set of conclusions, notably that the supply chain is a part of the value chain that deal with the key activities and also of influence strategies for supply chain competitive advantage which occupied the outward supply strategy ranked first in the influence.
It was also a set of recommendations, the most important is to stress the need of building a long-term relationship with suppliers and the trend towards establishment of partnership relations, as well as the need to adopt competitive standards by factory management in the selection of processors, namely, (cost, quality and speed of delivery).

The Use of Financial Analysis in determining the affecting factors in the profit of Commercial banks: A Sample Study Of Iraqi Private Banks

Qayssar Ali Obaid al-Fatlay

AL-Qadisiyah Journal For Administrative and Economic sciences, 2014, Volume 15, Issue 2, Pages 202-218

Banking activity is considered one of the important bases of the countries’ economy for the big support of the investment projects. This is done by the capital circulating by encouraging opening saving accounts and development of the people. The banks are working to recruitment these stagnant accounts by redirecting to make them productive and useful in the development and expansion. Profit increase of these banks will contribute in providing wider ground in development and prosperity in all sectors. This paper diagnoses the main affecting factors in the profit of the Private banks in Iraq by adopting variables (assets value, Owner's equity, debts size, employment size, and profit net). This is conducted by using financial ratios because they are independent variables and to measure its effect on the profit level is to analyze and employ it to increase the profit. This also contributes in assessing the banking systems that witness rapid developments in competition and to achieve their goals especially in increasing of the contributor's wealth.

The importance of the fair value in a valuate of fixed assets/the failed study in a sample of Iraqi public companies

Aliya Saleh Nasser; Jumana Handal Tamimi

AL-Qadisiyah Journal For Administrative and Economic sciences, 2015, Volume 16, Issue 2, Pages 157-174

The research evaluation at fair value of fixed assets and the need to apply the accounting measurement of fixed assets. Especially in public companies operating standardized of accounting system which relies on the evaluation of fixed assets historic cost for access to disclosure and to provide information of good quality properties to its users and that the method of assessment by fair value achieve comparability recognition of losses and profit derived from the assets evaluated in Iraqi companies .
The field study on a sample of accountants in the largest public companies that have a significant role in the development of the Iraqi economy after statistical analysis also the study found that there is an intention and the desire of Iraqi firms to abandon the historical cost valuation and replace it with the method of valuation and the so-called ((fair value)) this method’s objectivity in the evaluation especially in the assessment item fixed assets which represent the bulk of the budgets of public companies as well as the study found that when adopting the fair value assessment will provide qualitative characteristics of information generated from accounting applications and thus lead to an improvement in the quality of the information generated and the possibility of adopting appropriate decisions but it was noted that there is some information to be overcome in order to adopt fair value evaluation ; the concept of cultural awareness fair value and how to use them in assessment and accounting measurement and what are the positive attributes in use and should be given legal force through Iraqi companies are required to adopt the fair value method in evaluation of fixed assets included in the consolidated accounting system applications used in such these companies.

Publisher: Al-Qadisiyah University

Email:  adejou@qu.edu.iq

Editor-in-chief: Professor Dr. Saleh A. Rashid

Print ISSN: 1816-9171

Online ISSN: 2312-9883

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