AL-Qadisiyah Journal For Administrative and Economic sciences

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 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.

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 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).

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.

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.

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 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.

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.

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.

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.

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 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.

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.

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.

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.